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HomeMy WebLinkAboutMinutes - City Council - 12/15/2014 CITY COUNCIL 15 DECEMBER 2014 The South Burlington City Council held a regular meeting on Monday, 15 December 2014, at 6:30 p.m., in the Conference Room, City Hall, 575 Dorset Street. Members Present: P. Nowak, Chair; H. Riehle, C. Shaw, M. Emery, J Simson Also Present: K. Dorn, City Manager; T. Hubbard, Deputy City Manager; D. Young, Superintendent of Schools; M. Lalonde, D. Fleming, School Board; J. Ladd, S. Lyons, T. Braun, E. Shea, R. Smith, D. Cummings, D. Crawford 1. Executive Session: Mr. Shaw moved that the Council meet in executive session to discuss legal and real estate issues where premature disclosure would put the City of South Burlington at a competitive disadvantage and to discuss appointments to City Boards, Committees and Commissions, and to include the City Manager and Deputy City Manager. Mr. Simson seconded. Motion passed unanimously. Regular Session: 1. Agenda Review: No changes were made to the Agenda. Ms. Nowak cited the need to correct the Resolution regarding the housing trust to indicate in Section 3 a change from an amount of $200,000 to an “amount between $100,000 and $200,000.” Mr. Simson moved to change the amount in Section 3 of the Resolution regarding the creation of a Housing Trust from $200,000 to “an amount between $100,00 and $200,000. Ms. Emery seconded. Motion passed unanimously. 2. Comments & Questions from the Public not related to the Agenda: No issues were raised. 3. Announcements and City Manager’s Report: Mr. Dorn: Noted the new wireless microphone system, new furniture, projector and screen, and public seating in the conference room and thanked Mr. Hubbard for having brought this about. There will be a Legislative Breakfast, Wednesday at 9:15 a.m. The City/School Task Force is moving forward and is proceeding through a “mountain of information.” There will be a public information meeting regarding engineering for Market Street, Wednesday, 7 p.m. There will be reduced staffing through the holidays. Recognized Public Works for its work during the recent storm. They and other public safety personnel will be at full staff through the holidays. Council members reported on meeting and events they had attended. 4. Consent Agenda: A. Sign Disbursements B. Approve Minutes for December 1st Council Meeting C. Accept Cider Mill streets as public roads Ms. Emery moved to approve the Consent Agenda as presented. Ms. Riehle seconded. Motion passed unanimously. 5. Presentation on property taxes and education reform from the School District: Mr. Lalonde and Mr. Fleming noted the School Board had put together a “white paper” regarding school funding. It cites the need to maintain and improve an already quality education system in South Burlington and to deal with funding to accomplish that. The document contains proposals related to costs and expenses. About 80% of costs are related to personnel, and the aim is to contain those costs. The white paper states the belief that in negotiations, the School District is “working uphill at the bargaining table.” The School Board feel they need different factors for fact-finders to look at. They also feel arbitration rules are “skewed” against the School District. They oppose a solution that requires binding arbitration. They also feel teachers shouldn’t automatically get step increases. With respect to health care, it is felt that if there is a movement to singlje-payer or something like that, teachers need to be part of that. The School Board supports continuing to figure out the consolidation issue. Disincentives should be eliminated (e.g., small school grants), and there should be incentives for consolidation. The white paper cites the problem of “unfunded mandates” (e.g., pre‐K and dual enrollment). With regard to revenues, there are pressures on the education fund not related to schools (e.g., education in prisons; adult education). The white paper suggests these should not come out of the education fund; they are needed, but with a different funding mechanism. Mr. Cummings said they will present this to Legislators at the Wednesday breakfast meeting and will stress that the School Board was unanimous about these things. Ms. Emery stressed a concern with starting “competitiveness” among teachers. 6. Presentation of FY14 Audit: Mr. Smith said they are in the final stages of the FY14 audit. He stressed that the city has come a long way in 3-1/2 years. Mr. Smith noted that for the FY15 budget, $350,000 of the unfunded balance was used for tax relief leaving only $165,000 of unfunded balance. This is a concern, but Mr. Smith felt the city is in a good position to address this. Mr. Smith cited an issue with regard to the Rescue Department and said that what they take in is what they should spend. He also expressed a concern with the continuing unfunded sick time amounting to about $1,000,000. 7. Presentation of Actuarial Report for FY14: Ms. Braun noted a reduction in the 2014 contribution from $569,200 to $531,400. She also noted that the asset return was in excess of the assumed 7.5%. There has been no change to the employee turnover assumption. The assumed retirement for Public Safety employees has changed from age 50 to age 53. This gives the city more time to pay for this liability. Ms. Braun cited several reasons for the good showing, including: the 16% asset return, the change in the Public Safety retirement age, and the higher plan compensation. Ms. Braun noted that a change in the funding method will mitigate volatility in the year-to-year contribution. This is consistent with the method under GASBE. Ms. Braun then showed a history of the plan over the last 10 years and noted some “big negatives and some big positives.” She said it is good that Public Safety is back at full staffing. Overall, Ms. Braun felt the plan is very healthy at this point. The present value of the plan is $24,080,000 and plan assets are $28,852,000, which results in a funded ratio of 120% compared to the prior year ratio of 106%. 8. Make Appointments to South Burlington Boards, Committees and Commissions: Mr. Dorn noted there has been only one applicant for the Winooski Valley Park District Board. Ms. Riehle moved to appoint David Crawford to the Winooski Valley Park District Board. Mr. Shaw seconded. Motion passed unanimously. 9. Energy Committee Update: Mr. Cummings noted the city’s Energy Committee received an award as the best Energy Committee in the State. The city has also been accepted as a semi-finalist for the Georgetown prize. Waterbury and Montpelier also made the cut. Ms. Nowak asked the time-line going forward. Mr. Cummings said that on 1 January 2015 the “formal competition” begins. The city will be measuring energy use as projects are implemented. Georgetown will then recognize the top10 reductions (normalized for weather). In January 2017, they will announce the top 10. Those 10 will be asked to write a report on how they accomplished their energy savings. Mr. Cummings said they are planning a “kick‐off” event in January and hope to have as many residents as possible attending. If Council members attend, it may have to be warned as a Council meeting. The Committee is looking for someone to serve as Volunteer Coordinator, about 5-6 hours a week effort. Mr. Cummings said the Committee would also like to involve the public in the discussion of what to do with the $5,000,000 prize “when” the city wins it. 10. Receive and possible approve Errors and Omissions Report: Mr. Shaw moved to approve the Errors and Omissions Report as presented. Ms. Riehle seconded. Motion passed unanimously. 11. November Financial Report: Mr. Hubbard reported that expenses are at 45.62% of the budget and revenues at 60%. Planning & Zoning revenues are high and highway revenues are way up due to reimbursement for 2 road widening projects. Overtime costs continue to be watched. Mr. Hubbard noted that if these costs are higher than anticipated, costs for Workers Compensation Insurance go up, and the pension Plan is impacted. 12. Overview of FY16 Draft Budget: Mr. Hubbard said the proposed budget is based on a maximum 3 cent increase. It does not yet take into account the estimate of a Housing Trust ($100,000- $200,000 as agreed upon by the Council). He suggested this be a discussion on the 5 January agenda. An increase of $100,000 would raise the tax increase to 3.3 cents; $200,000 would raise the increase to 3.65 cents. There are no new positions in the proposed general fund budget. There is a full contribution to the Winooski Valley Park District. Some money will go back to the contingency fund and the sick bank. The budget includes a Phase I of an upgrade to the Police Department computer system (about $50,000). Some of the money for this upgrade will come from drug seizure money. There is an increase in line with the cost of living for employees. The health insurance increase is 3.46% with a 26% increase in Workers Compensation. There is a $12,000 increase for CCTA. The budget includes funding for the new public safety tower on Dorset Street. This will be shared with CWD and will now be a stand-alone tower, not shared with the water tower. With regard to revenues, there are anticipated increases in fire inspections and planning/zoning permits. The budget does not provide for: all requests for capital expenses (vehicles), the stabilization fund, funding for facility assessment, new positions requested by some departments, fully funding of contingency and sick bank (although this budget gets closer to this goal). Council members felt the Housing Trust Funds was a key piece to deal with. Ms. Nowak asked staff to bring something that will keep the tax increase under 7%. 13. Notice of New England Clean Power Link: Mr. Dorn explained this is the project to bring power underwater from Canada into the U.S. South Burlington can have intervenor status. Members agreed they did not feel intervenor status was necessary. 14. Other Business: A. Items Held from Consent Agenda: There were no such items. B. Ms. Emery noted a meeting she and Ms. Nowak attended with Gene Richards of the Airport regarding complaints of airport noise. She felt Mr. Richards’ response to her concern with lack of mitigation was below what she would have liked. She suggested some kind of tracking on the website of noise issues (e.g., time, duration, location, and source: take-off, landing, or ground noise), which would provide for a more complete and thorough record of all comments. Municipal planning could specifically focus on ground noise (e.g, night time engine run‐ups).and could give the city “a leg to stand on in the future.” Ms. Nowak noted that 96% of calls regarding noise related to the Air Guard. She said that of the list of 260 calls/emails, 38-42 were South Burlington calls. She felt there is already a good mechanism in place to track these calls. Mr. Simson said that the Chamberlin neighborhood project will have Airport noise on its agenda. If that committee things the information the city has is not adequate, they can let the Council know. Ms. Riehle suggested keeping this as a “place holder” on the back of the agenda sheet. C. Mr. Dorn noted that an additional warrant had come in when there wasn’t time to put it on the agenda. Mr. Hubbard said a late fee would be significant. Ms. Riehle then moved to authorize payment of $16,969.85 to Green Mountain Power to cover electric power at the Airport Parkway plant. Ms. Emery seconded. Motion passed unanimously. As there was no further business to come before the Council, Mr. Shaw moved to adjourn. Ms. Emery seconded. Motion passed unanimously. The meeting was adjourned at 10:05 p.m. Published by ClerkBase ©2019 by Clerkbase. No Claim to Original Government Works. South Burlington Water Dept. Accounts Payable Check Register Date: 12/16/14 Date Check No. Paid To Memo Amount Paid 12/16/2014 2677 South Burlington Ace 14.78 Date Voucher Number Reference Voucher Total Amount Paid 11/30/2014 VI-13548 700017-NOV 14.78 14.78 12/16/2014 2678 All Seasons Excavating 30,556.97 Date Voucher Number Reference Voucher Total Amount Paid 11/14/2014 VI-13540 28319 12,695.29 12,695.29 11/11/2014 VI-13541 28320 17,861.68 17,861.68 12/16/2014 2679 Champlain Water District 39,058.22 Date Voucher Number Reference Voucher Total Amount Paid 11/30/2014 VI-13543 SBWD-296 39,058.22 39,058.22 12/16/2014 2680 Champlain Water District 92,231.23 Date Voucher Number Reference Voucher Total Amount Paid 11/30/2014 VI-13535 SBWD-287 369.48 369.48 11/30/2014 VI-13537 NOVEMBER 91,861.75 91,861.75 12/16/2014 2681 E.J. Prescott, Inc. 2,555.05 Date Voucher Number Reference Voucher Total Amount Paid 11/20/2014 VI-13538 4867422 1,016.55 1,016.55 11/14/2014 VI-13539 4882045 1,538.50 1,538.50 12/16/2014 2682 Laura Freedman 222.55 Date Voucher Number Reference Voucher Total Amount Paid 12/2/2014 VI-13547 REFUND 222.55 222.55 12/16/2014 2683 Office Essentials 171.55 Date Voucher Number Reference Voucher Total Amount Paid 11/23/2014 VI-13542 30800 171.55 171.55 12/16/2014 2684 City Of South Burlington 251,045.65 Date Voucher Number Reference Voucher Total Amount Paid 12/3/2014 VI-13544 NOV SEWER 251,045.65 251,045.65 12/16/2014 2685 City Of South Burlington 89,930.97 Date Voucher Number Reference Voucher Total Amount Paid 12/3/2014 VI-13545 NOV STORMWATER 89,930.97 89,930.97 Printed: December 12, 2014 Page 1 of 2 South Burlington Water Dept. Accounts Payable Check Register Date: 12/16/14 Date Check No. Paid To Memo Amount Paid Total Amount Paid: 505,786.97 SOUTH BURLINGTON CITY COUNCIL _____________________________________________________ _____________________________________________________ _____________________________________________________ _____________________________________________________ _____________________________________________________ Printed: December 12, 2014 Page 2 of 2 CITY COUNCIL 1 DECEMBER 2014 The South Burlington City Council held a regular meeting on Monday, 1 December 2014, at 6:30 p.m., in the Conference Room, City Hall, 575 Dorset Street. MEMBERS PRESENT: P. Nowak, Chair; C. Shaw, M. Emery, J. Simson ALSO PRESENT: K. Dorn, City Manager; T. Hubbard, Deputy City Manager; S. Dopp, L. Waters, J. Lowey, D. Cummings, D. Maratz, K. Loomis, C. McQuillan, D. Crawford, B. Serviss, M. Esposito 1. Agenda Review: Additions, deletions or changes in order of agenda items: No changes were made to the Agenda. 2. Comments & Questions from the public not related to the Agenda: Ms. Waters and Mr. Lowey addressed the Council regarding the increase in “smash & grab” robberies in the Red Rocks Park parking lot. They spoke of their efforts to get police enforcement and of the need to have a sign warning people of the problem. Mr. Dorn noted that any sign would have to be approved by the Council and suggested that Ms. Waters and Mr. Lowey work with the Red Rocks Park Committee on a means to address the problem. 3. Announcements and City Manager’s Report: Mr. Dorn: Updated members on discussions with the three bargaining units whose contracts expire at the end of June. Progress is being made with the city’s new partners, Commons Energy regarding energy consumption and the potential to reduce energy use. Negotiations with the City of Burlington regarding their property tax appeal are ongoing, and progress is being made. There will be an update on 17 December on Market Street Design. In January, there will be a public input session on Garden Street Design. The Steering Committee budget presentation will take place on 21 January. The next meeting will include both an Auditor’s report and an Actuarial report. The acceptance of a portion of Holmes Road is on the Consent Agenda. All that remains is a cost-sharing discussion with neighbors. CITY COUNCIL, 1 DECEMBER 2014, PAGE 2 Council member reported on meetings and events they had attended. 4. Consent Agenda: a. Sign Disbursement b. Approve Minutes of 17 November 2014 c. Acceptance of portion of Holmes Road as a new City street Ms. Emery asked that the Minutes of 17 November be removed from the Consent Agenda. Ms. Emery then moved to approve the remaining Consent Agenda items. Mr. Shaw seconded. Motion passed unanimously. 5. Consider a Resolution Authorizing the City Manager to negotiate and execute a contract with SolarCity Corporation and the School District that will allow the construction of a solar array on the municipal landfill and agree to purchase solar credits from SolarCity: Mr. Dorn explained that this is a continuation of a process of a joint action of the City and School District on City-owned land near the Public Works Department. He noted there is some risk to the City. Encore and their partners are responsible for all permitting, construction and maintenance of the project for 20 years. The City pays nothing for the financing of this as it is part of the agreement. Power will be generated and purchased by Green Mountain Power (GMP) and GMP will bill the City at its usual rate and credit the City for residential use. The City ten pays Encore for the production of the power facility. The City will in all probability be paying GMP less over 20 years. The risk is that if the rate for residential electricity declines over the years, but trend lines have generally been upward. Mr. Dorn said the City feels the risk is offset by the benefit. Mr. Maratz explained that the project will be decommissioned at the end of its useful life. There is an option to extend the contract for 2 additional 5-year terms. The City also has the option to purchase the facility at the end of 7 years. Mr. Simson said this is a great way to use land that has no other use. Ms. Nowak added it is also a great collaboration between the City and School District. Mr. Simson moved to approve the resolution authorizing the City Manager to negotiate and execute a contract with SolarCity Corporation and the School District for the construction of a CITY COUNCIL, 1 DECEMBER 2014, PAGE 3 solar array on the municipal landfill and agree to purchase solar credits from SolarCity. Ms. Emery seconded. Motion passed unanimously. 6. Hear Presentation from Representatives of the South Burlington Friends of the Library and from Common Roots regarding their potential joint use of the Wheeler Homestead building and consider a resolution authorizing the City Manager to negotiate and execute a lease agreement with the South Burlington Friends of the Library and with Common Roots for the use of the Wheeler Homestead: Mr. Dorn reviewed the history and noted the building has been unoccupied since the last tenant left. He stressed that it is not good to have a vacant building. Members of both the “Friends” and Common Roots explained how they will use the building and both thanked the City Council for the opportunity to do this. Ms. Nowak then read the Resolution. Ms. Emery moved to adopt the Resolution as presented. Mr. Shaw seconded. Motion passed unanimously. 7. Interview Applicant for City Boards, Committees, and Commissions: The Council interviewed David Crawford for the City’s representative to the Winooski Valley Park District. 8. Update on School/City Master Planning & Visioning: Mr. Dorn reviewed the history, noting that the direction of talks changed when Saxon Partners made their proposal to purchase Central School. He also noted that the price tag of consultants and an appraisal has gone up to $111,000 for the whole package (including public outreach). The city’s share of this would be $50,000, which has not been budgeted. There is a Consulting budget of $45,000, but this was earmarked for City Center. Mr. Dorn stressed that there are massive issues being addressed. The Saxon Partners plan would add 12 acres to City Center which is losing land to wetland mitigation, etc. It also raises the issue of where education in the community is headed. Ms. Nowak asked if the cost could be spread over 2 fiscal years. Mr. Dorn said possibly, but the preference is to have a decision sooner rather than later. He said the City could be going to the voters with some real decisions on debt as early as next fall. CITY COUNCIL, 1 DECMEBER 2014, PAGE 4 Mr. Simson noted that Saxon Partners seemed to have a sense of urgency and he would hate to see the opportunity with them lost because of a delay on the city’s part. Mr. Dorn noted this is a good time to go out for money, but that could change in 6 months. He added that the School District may want to do an RFP on the school. Ms. Nowak noted there are a lot of timeframes to fit things into and they’re moving along quickly. She noted that developers have “inexpensive money” at this time, but offers can go away and not come back. She noted the number of key businesses going into the Burlington downtown Mall, and that was not on the table when Saxon made its proposal. She felt residents deserve to have this money spent on researching the situation. Mr. Hubbard said if the Council allowed management the flexibility to move money from one department to another, there may be some “cushions” to tap into. He specifically noted the actuarial report of valuation, which is higher than anticipated. He said staff can come back with a recommendation. Members agreed to have staff bring them something to suggest where funding for the studies can come from. Ms. Emery asked if there are other accounts that might need extra funding. Mr. Hubbard noted some cuts that were made (e.g., Winooski Valley Park District). Ms. Serviss said she thinks what is happening is great. She noted a survey that is being circulated that contains a lot of “misinformation.” Mr. Dorn said it is not a City survey. 9. Liquor Control Board: Ms. Emery moved that the Council reconvene as Liquor Control Board. Mr. Shaw seconded. Motion passed unanimously. The Board reviewed entertainment permits for Magic Hat for events on 18 December 2014 and 22 January 2015. Mr. Shaw moved to approve the entertainment permits for Magic Hat as presented. Ms. Emery seconded. Motion passed unanimously. Mr. Shaw moved to reconvene as City Council. Ms. Emery seconded. Motion passed unanimously. CITY COUNCIL, 1 DECEMBER 2014, PAGE 5 10. Other Business: a. Items Held From Consent Agenda: Ms. Emery noted that on p. 3 of the Minutes of 17 November, next to the last paragraph, the amendment proposed by Ms. Riehle was retracted. Ms. Emery then moved to approve the Minutes of 17 November 2014 as amended. Mr. Shaw seconded. Motion passed unanimously. Members then discussed re-instituting the “Councilor Corner” column in The Other Paper. Ms. Nowak suggested including a number of things that are happening, not just focusing on one issue. Ms. Emery agreed to do a December column, Mr. Shaw a January column, Ms. Nowak a February column, and Ms. Riehle a March column. Mr. Dorn raised the question of whether to renew discussion on changes to the committee structure. Ms. Nowak noted that not as many people are applying for committees as there used to be. She suggested waiting until the new year to have the discussion as the Council has a lot to deal with before then. Mr. Simson noted it is easier when committees are staffed by city staff. He felt having fewer committees would allow for better staffing. He also would like to see a synopsis of what each committee does. Members agreed to continue the discussion on this topic in February. As there was no further business to come before the Council, Mr. Shaw moved to adjourn. Mr. Simson seconded. Motion passed unanimously. The meeting was adjourned at 8:25 p.m. ____________________________________ Clerk PROPOSALS FOR ADDRESSING EDUCATION FUNDING CHALLENGES Vermont has a high-performing educational system. The State ranks near the top on educational outcomes. But the delivery system is facing challenges, primarily because it is costing more to educate fewer students with an increasing share being borne by those paying property taxes. The primary goal for our educational system is to prepare all students for their next steps at a cost that the State and each community can afford and is willing to pay. In the following paper, the South Burlington School Board considers two aspects of the school funding issue: what it costs to provide a quality K-12 public education and how to pay for it. The paper offers the Board’s views on each aspect of the issue, to provide guidance to the District’s legislators going into the next biennium. In addressing the issues facing the State’s education system, the Board has considered not only ideas that may provide short-term relief to the community’s taxpayers but also longer-term strategic priorities for improving and sustaining educational excellence in the District and across Vermont. This paper first sets forth these ideas in brief then discusses the issues in further detail. SUMMARY Ideas for Obtaining Immediate or Near-Term Relief to Property Tax Payers  Use the Education Fund only for costs associated with the educational delivery system mandated by Brigham and those over which local school boards have control.  Increase reliance on broad-based taxes as revenues for the Education Fund by increasing the transfer from the General Fund to 500 DORSET STREET SOUTH BURLINGTON, VT 05403 SOUTH BURLINGTON SCHOOL BOARD Page 2 the Education Fund to cover 39% of the Education Fund revenue, the amount covered by the transfer in 2005.  Impose a moratorium on unfunded mandates until the legislature has identified a sustainable funding mechanism for recent mandates.  Do not enact legislation banning strikes and imposition or mandating binding arbitration. Instead, the legislature should reform collective bargaining by (1) modifying guidelines for fact finding, and (2) providing that pay or benefit increases should not occur without agreement.  Do not exempt the education community from statewide changes to health care.  Phase out small school grants.  Amend Act 129 such that resources follow a school-choice student to the receiving district, thereby linking student learning with funding for the delivery system. Ideas for the Longer-Term Reform of Delivery of Educational Services  Provide incentives and disincentives that encourage consolidation with the goal of improving educational opportunities and promoting more cost-effective and efficient delivery of those opportunities.  Proposal: Require the Agency of Education to identify the costs of social services incurred by schools. These ideas are discussed in more detail and with specific proposals for action in what follows. Page 3 DISCUSSION COSTS Approximately 80% of the cost of education goes to teacher and staff salary and benefits. There are three main avenues to manage the cost of total compensation: (1) reduce or hold constant salaries, (2) reduce or hold constant benefit costs such as healthcare, and/or (3) reduce the number of teachers and staff. The following addresses these three avenues, and then offers thoughts on other potential areas for cost savings. Salary: As a state-wide average, Vermont is not paying its teachers as much as most other New England states. Thus salary is not necessarily the best place to reduce costs if we want to stay competitive in attracting the best teachers. But there are districts, such as South Burlington, with average salary costs that are much higher than the average for Vermont. In such districts, state-wide savings could be achieved by reducing the upward pressure on salaries. The recent strike in South Burlington, however, shows the difficulty of containing salary costs. In the negotiation leading to the strike, the School Board sought to manage total compensation, proposing a reduced-cost health care plan. When the Board eventually acceded to the Educators Association’s demand to allow teachers to retain their current health care benefit, it instead sought concessions in salary. A five-day strike ensued. In the end, the Board agreed to an increase of over eight percent new salary money over three years, which represented over two percent less than the Association sought, but still resulted in a continuing upward trend in salary costs. That trend is not only felt in each operational year of a contract, but also in the ensuing pension obligations that result from salary actions. In either case, local and statewide taxpayers fund these obligations. There have been calls to eliminate the ability of the Educators Association to strike and the authority of school boards to impose contract terms. Such proposals have also called for the use of binding arbitration to resolve Page 4 impasses between boards and the Association. Although there is some merit in outlawing strikes and imposition, binding arbitration has serious drawbacks. In arbitration, it is likely that the status quo would continue and creative proposals would be discouraged because arbitrators would have a tendency to compromise and look to precedent to guide their decisions. Further, arbitration would take effective control of schools out of the hands of school boards. We note that the Vermont Statutes on Labor Relations for Teachers and Administrators already provide for binding arbitration with the agreement of both parties. Rather than moving toward a system with binding arbitration, modifications to the laws governing the collective bargaining process should be considered. The Vermont legislature should consider providing specific guidelines for fact finders to use in addressing education sector disputes, restricting terms that remain in place when a contract expires and have not been replaced by a superseding contract, and lengthening the contract term that a school board may impose. One of the factors affecting the outcomes of collective bargaining is the “fact finding” process that occurs if the sides reach impasse and have tried unsuccessfully to mediate their differences. Fact finding involves both sides presenting their positions to a neutral fact finder, who issues a fact finding report. The statutory provisions governing labor relations for teachers and administrators (16 V.S.A. Chapter 57) do not include any specific guidelines for fact finding. 16 V.S.A. 2007. Accordingly, fact finders look to the guidelines governing municipal and state employees, or to other provisions of Chapter 57 relating to binding interest arbitration. 16 V.S.A. 2025. Neither party is obligated to abide by the resulting recommendation(s), but the process serves as an “audit” of current local practices and an opportunity for parties to justify their positions to each other and the public. There are several disadvantages to this procedure, however. The guidelines that fact finders generally follow have a tendency to perpetuate the status quo. One of the factors that fact finders consider now is “comparisons of wages, hours, and conditions of employment of the employees in dispute Page 5 with the wages, hours, and conditions of employment of other employees performing similar services in public schools in comparable communities or in private employment in comparable communities.” 16 V.S.A. 2025(b)(3). Indeed, fact finders tend to rely heavily on a too-narrow conception of so- called comparables, namely the terms of other recently-settled contracts in like districts. For example, a fact finder may note that comparable districts have provided certain percentage increases in new money and will suggest application of the same percentage increases without considering the relative wages among the districts. A three percent increase on an $80,000 salary costs less to the taxpayer than a three percent increase on an $86,000 salary, for example. Over-emphasis on comparables often leads to neighboring districts marching in lock-step in providing percentage salary increases. Further, a fact finder may consider “the interest and welfare of the public and financial ability of the school board to pay for increased costs of public services including the cost of labor.” 16 V.S.A. 2025(b)(3). Again, consideration of this factor is often overly narrow. To determine a board’s financial ability, the fact finder often looks only to whether the district’s community has passed recent budgets rather than at underlying economic factors affecting the community’s ability to pay, as well as any future commitments that might encumber taxpayers, such as pension shortfalls, unfunded state mandates, and rising healthcare premiums. Moreover, the fact finder may narrowly look at the local community only, although in Vermont, all the property tax payers in the state are affected by local decisions in collective bargaining. Another drawback to this process is that fact finders are conservative and do not push creative solutions, particularly if a party is opposed to such solutions. Not all aspects of compensation, including benefits, are necessarily given equivalent attention in the fact finding process.  Proposal: Provide specific guidelines for fact finding in the education sector that emphasize ability to pay, taking into account broader economic indicators such as property tax burdens, recent statewide increases in property taxes, changes in median income, Page 6 unemployment rates, and increases or decreases in property values. Deemphasize comparability of salaries and, to the extent they are taken into account, consider comparability of tax burdens and total money per pupil in absolute dollar increases as opposed to percentage increases. Provide a platform for thorough consideration of creative proposals that may not adhere to strict status quo guidelines. Other disadvantages to school boards are inherent in the collective bargaining process. As often happens, negotiations continue into a school year after a contract has expired and, by that point, teachers have already received their step increases. Further, once settlement is reached, even if a strike occurs, teachers will receive their full annual pay because districts must teach the required number of days. Re-balancing negotiations to address this issue could provide boards with more leverage in containing costs.  Proposal: No pay increases should occur without agreement. In other words, teachers should remain on step after a contract expires until a new agreement is finalized. In summary, mandating binding arbitration is not the best approach to address the downsides of work stoppages, nor will it lead to negotiation outcomes that are necessarily favorable to the community that school boards represent. Rather, modifications to collective bargaining can lead to more fair outcomes and can assist local school boards in containing the costs of salaries and benefits. Moreover, although not necessarily a legislative concern, local school boards can undertake other proactive steps to encourage a more transparent and productive negotiation process. For example, following impasse, boards should hold negotiations in public and the terms of each parties’ proposals should be presented for discussion and justification. The public should weigh in when asked to value their support for sustaining ongoing educational programs. Teachers and staff should have specific knowledge of proposed terms, particularly if there is a general Page 7 belief that those terms are inferior to current total compensation and a work stoppage is threatened as a result. Healthcare: Teachers currently have what might be considered a Cadillac healthcare plan (which may be subject to a “Cadillac” tax), unavailable to most Vermonters. Teachers pay no deductibles and are provided broad benefits. They also pay a lower percentage of the premiums than is common to employees outside of the education community. As recently demonstrated in South Burlington, changing teachers’ healthcare plans, even if more money is put in their pockets, may not be possible through collective bargaining. To the extent that Vermont moves towards a single- payer healthcare plan, or modifies provision of healthcare short of a single- payer system, teachers should be included in the legislative solution.  Proposal: The education community should not be exempt from state-wide changes to healthcare. Staffing Levels: In most districts, the only feasible place to realize cost reductions is through reducing staffing levels. Vermont has one of the lowest student:teacher ratios and student:staff ratios in the nation. The student:teacher ratio is a bit under 10:1 and the student:staff ratio is about 4.67:1. Increasing these ratios would help reduce the per pupil costs in our system. For example, increasing the staff:student ratio to 5:1 from 4.67:1 could save $74 million annually. School boards should be encouraged to examine and justify staffing levels. Also, to achieve reduced staffing levels statewide, incentives should be provided for both inter- and intra-district consolidations that lead to more cost efficient schools. In addition to potentially lowering costs through reductions of staff, consolidation may, perhaps counterintuitively, increase learning opportunities for students. Many Vermont schools do not offer opportunities such as advanced math and science, art, music, or languages– consolidating schools or combining resources either between or within districts can make such offerings financially feasible. Particularly at the high school level, schools should be encouraged to use technology to improve Page 8 teaching coverage across a broader geographic base of students in areas such as AP classes, classes with low enrollment, and classes requiring specialized teaching certifications. Incentives that perpetuate inefficient schools should also be eliminated. Currently, “small school grants” provide incentives for staying small. The amount of the grants, while part of the Education Fund, are not included in calculating a school’s per pupil cost, which artificially deflates the cost of educating students at such schools. Over $7,000,000 is provided annually in small school grants, which is the equivalent of one cent on the statewide homestead property tax rate. Further, the Agency of Education should identify those schools that have higher than average per pupil costs and those that are not providing robust learning opportunities. If corrective response is not forthcoming, imposing disincentives for such schools to continue in their current configurations should be considered. If schools are consolidated, the buildings would not necessarily be shuttered, but could find new community purposes. They could still potentially serve as the heart of small towns as community centers for seniors, youths, and the general population, for instance. Remote and adult learning may be considered as new uses.  Proposal: Phase out small school grants.  Proposal: Consider redirecting funds from small school grants to support innovative cost reduction programs such as collaboration using technology to share teaching resources.  Proposal: Continue to provide incentives for inter- and intra-district consolidation and collaboration, including funds for construction and repurposing of facilities. In addition, have the Agency of Education help districts determine where consolidation can produce cost savings and improvements in student learning opportunities. Page 9 In addition, current policy related to school choice is likely perpetuating schools that are unable to offer equal educational opportunities. Act 129 purportedly allows broader school choice, but it in fact limits such choice. Under Act 129, money does not follow school-choice students from their school district of residence. Tuition is not paid to the receiving school and the students are not counted in the receiving district’s average daily membership. Without the funds following out-of-district students, schools have no incentive to receive school-choice students because they must incur costs without obtaining additional resources from the sending district. Thus, for example, South Burlington is accepting only a fraction of school-choice students who wish to attend its schools. Accordingly, students who wish to leave a district that is not offering equal educational opportunities may not be able to do so. By not allowing funds to follow school-choice students, smaller schools that are unable to offer full educational opportunities will continue to exist because their students have little choice but to attend those schools.  Proposal: Amend Act 129 such that resources follow a school- choice student to the receiving district, thereby linking student learning with funding for the delivery system. Other Potential Cost Savings: While 80% of the cost of education is incurred from staff and teacher salaries and benefits, there may be potential cost savings to be had in the remaining 20% of education cost. Cost savings can be achieved through consolidation or through inter-district cooperation short of consolidation. For example, encouraging districts to unify purchasing of supplies or acquisition of services (such as building maintenance, snow plowing, etc.), or to consolidate business practices such as accounting and/or payroll, could provide cost savings. Standardizing financial management, reporting, HR systems and student databases would add value to the current system. Unfunded Mandates: The legislature should enact a moratorium on imposing any new or increased unfunded mandates on local school districts. Page 10 Further, the legislature or Agency of Education should provide support in fulfilling current unfunded mandates, such as dual enrollment, pre-K stipends, agency fees and employer assessments to subsidize the retired teachers’ healthcare fund. We note that the increase in the number of staff and teachers is often necessary in order to fulfill the educational goals as well as the health and social service mandates set by the legislature.  Proposal: Impose a moratorium on unfunded mandates until the legislature has identified a sustainable funding mechanism for recent mandates. Spending Threshold: Unless the State provides local boards with the tools to contain costs, primarily through enhancing school boards’ bargaining positions in collective bargaining, it should not further adjust the spending threshold.  Proposal: Leave the spending threshold as is. REVENUES Revenue Sources of the Education Fund: In 1997, the Vermont Supreme Court held in Brigham v. State that the existing state aid plan for education was unconstitutional. In response, the Vermont General Assembly enacted Act 60, which instituted a new state property tax and created the Education Fund (Act 60 was later amended by Act 68). Homestead and non- residential property taxes now cover about two-thirds of Vermont education costs. Other taxes, lottery proceeds, and a transfer from the State’s General Fund make up the balance of revenue in the Education Fund. Notably, the transfer from the state’s General Fund has declined from 39% in 2005 to 33% in 2014, putting increased pressure on the property tax revenue stream for the Education Fund.  Proposal: Increase the transfer from the General Fund to the Education Fund to cover 39% of the Education Fund revenue, the amount covered by the transfer in 2005. Page 11 Misuse and Erosion of the Education Fund: As background, each year, the legislature specifies both a Base Education Spending Amount per equalized pupil and the base homestead tax rate. School boards formulate budgets, from which a district’s cost per equalized pupil is determined. The base homestead tax rate is the starting point for determining the tax rate at the local level needed to raise the revenues to cover the Base Education Spending Amount and any additional spending a local district may decide to fund. To the extent that a school district is spending more than the Base Education Spending Amount, it must raise the additional money through an increase to the state-set base homestead tax rate. For example, in FY14 South Burlington spent $14,893 per student, and the Base Education Spending amount was $9,285. Accordingly, it was spending 60% more than the base amount. The local property tax, in turn, was 60% higher than the homestead base rate (before taking into account any adjustments based on the Common Level Adjustment). Under Act 60, the Education Fund was originally to be used “to make payments to school districts and supervisory unions for the support of education,” and for certain other costs directly associated with the support of education by districts and supervisory unions. 16 V.S.C. 4025. The legislature has since added other draws on the Education Fund that do not go to districts and supervisory unions to support education. For example, in FY15, $3.8 million from the Education Fund is being used to pay for the Community High School of Vermont, which is run by the Department of Corrections; $5.8 million of Education Fund money is paying for adult basic education; and $375,000 is funding retired teachers’ healthcare (over the next decade funding from the Education Fund for retired teachers’ healthcare is projected to grow to $5.8 million). These draws from the Education Fund are not required by the Brigham decision. Local school boards did not decide to set up these programs or entitlements and have no control over their costs, although the State’s decision to fund them through the Education Fund increases the property taxes that the boards must request of taxpayers for their budgets. Although these are important programs, their cost should not be hidden in the base homestead tax rate. Page 12  Proposal: Remove draws from the Education Fund that are not required by the Brigham decision, Act 60, or Act 68 and that are not controlled by local boards. One of the drivers of the increase in Vermont’s cost per pupil is the additional social services that school districts are providing. Unfortunately, the amount that schools spend on such social services is not transparent to school boards or to the community that pays for them, in large part through property taxes. Many of these services may, indeed, be necessary to achieve the equality of education that Brigham envisions. Those that are not, however, should not be funded through the education fund. At a minimum, there should be a better understanding of the extent of the costs of social services funded through schools.  Proposal: Require the Agency of Education to identify the costs of social services incurred by schools. ADDITIONAL ISSUES The foregoing is not a comprehensive discussion or list of ideas related to education delivery and funding. The following briefly lists other issues that could be raised in the upcoming biennium on which the South Burlington School Board may want the opportunity to comment. Should teacher pay be restructured? Part of the rising cost of teacher compensation may be attributed to the current pay structure, whereby all teachers receive pay increases based solely on additional years of experience and on teacher attainment of additional credit hours or a master’s degree. Other pay structures including robust pay-for- performance programs should be considered. For example, a board could consider implementing a detailed job description that reflects the increasing complexity, responsibility, and accountability of teaching assignments, with pay commensurate with the skills Page 13 necessary for each assignment – i.e., adopt a pay structure that pays for the job performed. The pay structure could incorporate stipends or a varied structure tied more closely to market supply and demand characteristics. Should the proxy for determining equality of education that the Brigham decision requires be changed from the current proxy of equivalent per pupil funding to school districts to a measure of equivalent learning opportunities in school districts? Should there be adjustments to income sensitivity? Should the “last-in, first-out” reduction in force (RIF) model be re- evaluated along with the certification and licensure process associated with “calling” positions in order to link skills and proficiency associated with graduation requirements to hiring and retention? Should metrics such as college graduation be included in assessing improved student outcomes? Should there be a statewide teacher’s contract and/or statewide school board “steering” committee? How can the State improve attraction, development and succession planning for business managers and administrators? Should there be a shift to an income tax from the Homestead Property Tax? Can the non-residential tax rate be some standard fractional percentage higher than residential tax rates? Revenue Report-November 2014 General Fund Estimated Received % Budget FY 2015 Account Revenue To Date Received $ (+/-)Received-November Total PROPERTY TAX REVENUE $12,322,444.38 ($8,226,277.95) 66.76% $4,096,166.43 ($3,480,877.61) Total LOCAL OPTION TAXES $3,611,006.04 ($1,366,394.60) 37.84% $2,244,611.44 ($980,528.71) Total TAX REVENUE $15,933,450.42 ($9,592,672.55) 60.20% $6,340,777.87 ($4,461,406.32) Total INTEREST/PENALTY ON TAX $236,500.00 ($111,231.35) 47.03% $125,268.65 ($61,657.36) Total CITY MANAGER $813,307.53 ($727,891.12) 89.50% $85,416.41 $0.00 Total CITY CLERK $273,300.00 ($77,671.65) 28.42% $195,628.35 ($13,158.05) Total PLANNING & ZONING $272,500.00 ($165,101.98) 60.59% $107,398.02 ($23,839.30) Total FIRE DEPARTMENT $903,000.00 ($386,688.32) 42.82% $516,311.68 $18,629.29 Total AMBULANCE $826,000.00 ($478,272.54) 57.90% $347,727.46 ($46,619.27) Total POLICE DEPARTMENT $420,900.00 ($90,169.47) 21.42% $330,730.53 ($5,204.00) Total PUBLIC SAFETY $2,149,900.00 ($955,130.33) 44.43% $1,194,769.67 ($33,193.98) Total HIGHWAY DEPARTMENT $1,341,933.73 ($1,023,300.17) 76.26% $318,633.56 ($23,665.71) Total RED ROCKS PARK $4,500.00 ($5,036.00) 111.91% ($536.00) $0.00 Total FACILITIES $500.00 ($622.50) 124.50% ($122.50) ($52.50) Total SPECIAL ACTIVITIES $198,500.00 ($83,055.05) 41.84% $115,444.95 ($18,678.00) Total RECREATION $203,500.00 ($88,713.55) -43.59% $114,786.45 ($18,730.50) Total COMMUNITY LIBRARY $21,950.00 ($2,509.50) 11.43% $19,440.50 ($568.34) Total GENERAL FUND $21,246,341.68 ($12,744,222.20) 59.98% $8,502,119.48 ($4,636,219.56) Revenue Report-November, 2014 General Fund Estimated Received % Budget FY 2015 Account Revenue To Date Received $ (+/-)Received-November TAX REVENUE Tax, Current Budget $12,211,444.38 ($8,188,513.95) 67.06% $4,022,930.43 ($3,447,503.61) VT Payment in Lieu of Tax $40,000.00 ($37,764.00) 94.41% $2,236.00 ($33,374.00) Taxes, Reappraisal/ACT 60 $71,000.00 $0.00 0.00% $71,000.00 $0.00 Total TAX REVENUE $12,322,444.38 ($8,226,277.95) 66.76% $4,096,166.43 ($3,480,877.61) LOCAL OPTION TAXES Local Option Tax-Sales $2,652,586.39 ($991,063.13) 37.36% $1,661,523.26 ($707,082.70) Local Option Tax-Rooms/Me $245,761.65 ($375,331.47) 152.72% ($129,569.82) ($273,446.01) Rooms/Meals - Fire Vehicl $352,658.00 $0.00 0.00% $352,658.00 $0.00 Rooms/Meals - P/D Hdqtrs $360,000.00 $0.00 0.00% $360,000.00 $0.00 Total LOCAL OPTION TAXES $3,611,006.04 ($1,366,394.60) 37.84% $2,244,611.44 ($980,528.71) Total TAX REVENUE $15,933,450.42 ($9,592,672.55) 60.20% $6,340,777.87 ($4,461,406.32) INTEREST/PENALTY ON TAX Penalty, Current & Prior $108,000.00 ($90,518.14) 83.81% $17,481.86 ($53,620.85) Interest, Current & Prior $35,000.00 ($20,960.11) 59.89% $14,039.89 ($8,036.51) Abatements/Write-offs $0.00 $246.90 100.00% $246.90 $0.00 Attorney Fees $2,500.00 $0.00 0.00% $2,500.00 $0.00 Fee to Collect State Educ $76,000.00 $0.00 0.00% $76,000.00 $0.00 Current Use $15,000.00 $0.00 0.00% $15,000.00 $0.00 Total INTEREST/PENALTY ON TAX $236,500.00 ($111,231.35) 47.03% $125,268.65 ($61,657.36) CITY MANAGER Administrative Services-W $46,695.02 ($46,695.02) 100.00% $0.00 $0.00 Administrative Services-S $134,391.55 ($134,391.55) 100.00% $0.00 $0.00 Administrative Services-W $150,335.71 ($150,335.71) 100.00% $0.00 $0.00 From Sewer-Audit & Actuar $6,214.00 ($6,214.00) 100.00% $0.00 $0.00 From SW-Audit & Actuary $3,555.00 ($3,555.00) 100.00% $0.00 $0.00 COBRA Repayment $10,000.00 $0.00 0.00% $10,000.00 $0.00 Pension Liab Note-WPC $38,675.00 $0.00 0.00% $38,675.00 $0.00 Pension Liab Note-SW $26,510.00 $0.00 0.00% $26,510.00 $0.00 From Water-Audit $2,100.00 $0.00 0.00% $2,100.00 $0.00 DPSA Insurance Reimb. $5,000.00 $0.00 0.00% $5,000.00 $0.00 Admin Svc Fee Fund 240 $31,424.00 ($31,424.00) 100.00% $0.00 $0.00 From WPC-Payroll, Testing $700.00 $0.00 0.00% $700.00 $0.00 From SW-Payroll, Testing $480.00 $0.00 0.00% $480.00 $0.00 Adminstrative Services-CJ $5,227.25 ($5,227.25) 100.00% $0.00 $0.00 Miscellaneous $2,000.00 ($48.59) 2.43% $1,951.41 $0.00 Applied Surplus-Gen.Fund $350,000.00 ($350,000.00) 100.00% $0.00 $0.00 Total CITY MANAGER $813,307.53 ($727,891.12) 89.50% $85,416.41 $0.00 CITY CLERK Recording Fees $150,000.00 ($49,868.00) 33.25% $100,132.00 ($8,273.00) Photocopy Fees $22,000.00 ($11,500.22) 52.27% $10,499.78 ($1,527.25) Photocopies-Vital Records $6,000.00 ($2,322.00) 38.70% $3,678.00 ($252.00) Pet Licenses $33,000.00 ($1,150.00) 3.48% $31,850.00 ($128.00) Pet Control Fees $6,000.00 ($863.00) 14.38% $5,137.00 ($100.00) Beverage/Cabaret License $6,500.00 ($595.00) 9.15% $5,905.00 ($115.00) Revenue Report-November, 2014 General Fund Estimated Received % Budget FY 2015 Account Revenue To Date Received $ (+/-)Received-November Entertainment Permits $100.00 ($575.00) 575.00% ($475.00) ($75.00) Marriage Licenses $1,500.00 ($890.00) 59.33% $610.00 ($70.00) Green Mountain Passports $200.00 ($184.00) 92.00% $16.00 ($2.00) Motor Vehicle Renewals $1,000.00 ($327.00) 32.70% $673.00 ($45.00) School Reimburse-Election $1,500.00 $0.00 0.00% $1,500.00 $0.00 Interest on Investments $45,000.00 ($9,397.43) 20.88% $35,602.57 ($2,570.80) Credit Card Cash Back $500.00 $0.00 0.00% $500.00 $0.00 Total CITY CLERK $273,300.00 ($77,671.65) 28.42% $195,628.35 ($13,158.05) PLANNING Building & Sign Permits $180,000.00 ($121,974.47) 67.76% $58,025.53 ($10,825.35) Bianchi Ruling $6,000.00 ($5,364.00) 89.40% $636.00 ($846.00) Zoning and Planning $70,000.00 ($35,453.51) 50.65% $34,546.49 ($12,017.95) Sewer Inspection Fees $0.00 ($1,450.00) 100.00% ($1,450.00) ($150.00) Peddlers' Permits $1,500.00 ($860.00) 57.33% $640.00 $0.00 Market Street Grant $15,000.00 $0.00 0.00% $15,000.00 $0.00 Total PLANNING $272,500.00 ($165,101.98) 60.59% $107,398.02 ($23,839.30) FIRE DEPARTMENT Fire Truck Trade In $4,000.00 $0.00 0.00% $4,000.00 $0.00 Outside Employment $4,000.00 $0.00 0.00% $4,000.00 $0.00 Fire Inspection Revenue $200,000.00 ($171,688.32) 85.84% $28,311.68 ($11,370.71) Fire Impact Fees-Fund Tru $30,000.00 $0.00 0.00% $30,000.00 $30,000.00 Loan Proceeds $450,000.00 $0.00 0.00% $450,000.00 $0.00 F/Vehicles-Tranfer In $215,000.00 ($215,000.00) 100.00% $0.00 $0.00 Total FIRE DEPARTMENT $903,000.00 ($386,688.32) 42.82% $516,311.68 $18,629.29 AMBULANCE Tax Revenues $155,000.00 ($155,000.00) 100.00% $0.00 $0.00 Ambulance Service Billing $540,000.00 ($214,127.35) 39.65% $325,872.65 ($44,745.83) Williston Billing $18,000.00 ($7,185.69) 39.92% $10,814.31 ($1,471.46) Vehicle Trade-In $7,000.00 $0.00 0.00% $7,000.00 $0.00 Grand Isle Billing $6,000.00 ($1,959.50) 32.66% $4,040.50 ($401.98) Transfer from Fund 307 $100,000.00 ($100,000.00) 100.00% $0.00 $0.00 Total AMBULANCE $826,000.00 ($478,272.54) 57.90% $347,727.46 ($46,619.27) POLICE DEPARTMENT Vermont District Court $90,000.00 ($30,750.72) 34.17% $59,249.28 ($4,824.00) Traffic Safety Grant $15,000.00 $0.00 0.00% $15,000.00 $0.00 Sale of Cruisers/Bequest $2,000.00 $0.00 0.00% $2,000.00 $0.00 Police Reports $7,500.00 ($2,605.50) 34.74% $4,894.50 ($180.00) I.C.A.C. $0.00 ($1,884.20) 100.00% ($1,884.20) $0.00 Drug Task Force Grant $82,000.00 ($35,873.63) 43.75% $46,126.37 $0.00 Parking Tickets $300.00 ($140.00) 46.67% $160.00 $0.00 Alarm Registrations $10,000.00 ($2,835.00) 28.35% $7,165.00 $0.00 Alarm Fines $5,500.00 ($310.00) 5.64% $5,190.00 $0.00 Off Duty Police $30,000.00 ($15,060.53) 50.20% $14,939.47 $0.00 Bullet Proof Vest Grant $3,600.00 $0.00 0.00% $3,600.00 $0.00 Reparative Board Grant $100,000.00 $0.00 0.00% $100,000.00 $0.00 Police Impact Fees $75,000.00 $0.00 0.00% $75,000.00 $0.00 Miscellaneous - Police $0.00 ($709.89) 100.00% ($709.89) ($200.00) Revenue Report-November, 2014 General Fund Estimated Received % Budget FY 2015 Account Revenue To Date Received $ (+/-)Received-November Total POLICE DEPARTMENT $420,900.00 ($90,169.47) 21.42% $330,730.53 ($5,204.00) HIGHWAY DEPARTMENT Road Opening Permits $132,400.00 ($39,322.50) 29.70% $93,077.50 ($10,066.50) Overweight truck permits $1,500.00 ($90.00) 6.00% $1,410.00 $0.00 Highway State Aid $212,000.00 ($125,887.39) 59.38% $86,112.61 $0.00 Rental of Property $0.00 ($550.00) 100.00% ($550.00) $0.00 Fuel Pump Surcharge $1,000.00 ($2,111.44) 211.14% ($1,111.44) ($445.52) HazMat Facility Lease $18,800.00 ($11,568.32) 61.53% $7,231.68 $0.00 School Bus Parts Reimbure $35,000.00 ($2,572.51) 7.35% $32,427.49 ($568.25) School gas/diesel reimbur $130,000.00 ($51,667.07) 39.74% $78,332.93 ($10,788.41) School vehicle repair pay $19,000.00 $0.00 0.00% $19,000.00 $0.00 Salary Reimbursement-WPC $269,134.38 ($269,134.38) 100.00% $0.00 $0.00 FICA Reimbursement-WPC $20,319.65 ($20,319.65) 100.00% $0.00 $0.00 Pension Reimbursement-WPC $81,640.00 ($81,640.00) 100.00% $0.00 $0.00 Benefits Reimbursement-WP $70,431.00 ($70,431.00) 100.00% $0.00 $0.00 Salary Reimbursement-SW $17,083.70 ($17,083.70) 100.00% $0.00 $0.00 Benefits Reimbursement-SW $9,125.00 ($9,125.00) 100.00% $0.00 $0.00 Reimburse from Fund 265 $8,000.00 ($8,000.00) 100.00% $0.00 $0.00 Vehicle Trade In $12,500.00 $0.00 0.00% $12,500.00 $0.00 Hgwy Misc Revenue $4,000.00 ($13,797.21) 344.93% ($9,797.21) ($1,797.03) Hgwy Paving-Transfer In $300,000.00 ($300,000.00) 100.00% $0.00 $0.00 Total HIGHWAY DEPARTMENT $1,341,933.73 ($1,023,300.17) 76.26% $318,633.56 ($23,665.71) RECREATION RED ROCKS PARK Red Rocks Gate Receipts $4,500.00 ($5,036.00) 111.91% ($536.00) $0.00 Total RED ROCKS PARK $4,500.00 ($5,036.00) 111.91% ($536.00) $0.00 FACILITIES J/C Park Rentals $500.00 ($622.50) 124.50% ($122.50) ($52.50) Total FACILITIES $500.00 ($622.50) 124.50% ($122.50) ($52.50) SPECIAL ACTIVITIES Great Escape Ticket Sales $16,000.00 ($10,677.00) 66.73% $5,323.00 $0.00 Aternoon Skiing/Middle Sc $8,000.00 ($7,690.00) 96.13% $310.00 ($7,690.00) Afternoon Skiing/Orchard $3,500.00 $0.00 0.00% $3,500.00 $0.00 Youth Programs $100,000.00 ($46,490.05) 46.49% $53,509.95 ($8,544.00) Adult Evening Classes $45,000.00 ($18,198.00) 40.44% $26,802.00 ($2,444.00) Recreation Impact Fees $26,000.00 $0.00 0.00% $26,000.00 $0.00 Total SPECIAL ACTIVITIES $198,500.00 ($83,055.05) 41.84% $115,444.95 ($18,678.00) Total RECREATION $203,500.00 ($88,713.55) 43.59% $114,786.45 ($18,730.50) COMMUNITY LIBRARY Library Lost Books $0.00 ($440.00) 100.00% ($440.00) ($88.34) Fines and Fees $3,200.00 ($1,094.50) 34.20% $2,105.50 ($311.00) Non-Resident Fees $750.00 ($250.00) 33.33% $500.00 ($50.00) Blanchette Gift $15,000.00 $0.00 0.00% $15,000.00 $0.00 Libriary Copies and Print $1,500.00 ($702.00) 46.80% $798.00 ($113.00) Revenue Report-November, 2014 General Fund Estimated Received % Budget FY 2015 Account Revenue To Date Received $ (+/-)Received-November Bookmobile Donations $500.00 $0.00 0.00% $500.00 $0.00 LIBRARY MISCELLANEOUS $1,000.00 ($23.00) 2.30% $977.00 ($6.00) Total COMMUNITY LIBRARY $21,950.00 ($2,509.50) 11.43% $19,440.50 ($568.34) Total GENERAL FUND $21,246,341.68 ($12,744,222.20) 59.98% $8,502,119.48 ($4,636,219.56) Total All Funds $21,246,341.68 ($12,744,222.20) 59.98% $8,502,119.48 ($4,636,219.56) Revenue Report-November, 2014 Sewer Fund Estimated Received % Budget FY 2015 MTD Account Revenue To Date Received $ (+/-)Received-November WATER POLLUTION CONTROL CHARGES FOR SERVICES W.P.C. User Fees $3,205,743.90 ($1,402,737.18) 43.76% $1,803,006.72 ($277,254.47) W.P.C. Truck Charges $35,000.00 ($15,963.50) 45.61% $19,036.50 $0.00 Connection Fees $114,736.65 ($137,295.78) 119.66% ($22,559.13) ($5,403.60) Enviromental Impact $50,000.00 $0.00 0.00% $50,000.00 $0.00 Total CHARGES FOR SERVICES $3,405,480.55 ($1,555,996.46) 45.69% $1,849,484.09 ($282,658.07) BOND AND LOAN PROCEEDS Colchester A/P Pkwy Pmt $742,310.00 $0.00 0.00% $742,310.00 $0.00 W.P.C. Reserves $13,000.00 $0.00 0.00% $13,000.00 $0.00 Total BOND AND LOAN PROCEEDS $755,310.00 $0.00 0.00% $755,310.00 $0.00 MISCELLANEOUS Miscellaneous Rev.-W.P.C. $0.00 ($3,225.00) 100.00% ($3,225.00) $0.00 Total MISCELLANEOUS $0.00 ($3,225.00) 100.00% ($3,225.00) $0.00 Total OPERATING TRANSFERS IN $4,160,790.55 ($1,559,221.46) 37.47% $2,601,569.09 ($282,658.07) Total ENTERPRISE FUND/W.P.C. $4,160,790.55 ($1,559,221.46) 37.47% $2,601,569.09 ($282,658.07) Total All Funds $4,160,790.55 ($1,559,221.46) 37.47% $2,601,569.09 ($282,658.07) Revenue Report-November, 2014 Stormwater Fund Estimated Received % Budget FY 2015 MTD Account Revenue To Date Received $ (+/-)Received-November S/WATER UTILITIES REVENUE S/W User Fees - Water Bil $1,944,567.71 ($820,453.01) 42.19% $1,124,114.70 ($181,662.57) Payment from GF re: GIS $12,000.00 $0.00 0.00% $12,000.00 $0.00 State of VT Fee for Servi $50,000.00 $0.00 0.00% $50,000.00 $0.00 Land Owner Payments $44,815.00 $0.00 0.00% $44,815.00 $0.00 Homeowner's Assoc Fee $0.00 ($11,535.51) 100.00% ($11,535.51) $0.00 Total S/WATER UTILITIES REVENUE $2,051,382.71 ($831,988.52) 40.56% $1,219,394.19 ($181,662.57) Total STORM WATER UTILITIES $2,051,382.71 ($831,988.52) 40.56% $1,219,394.19 ($181,662.57) Total All Funds $2,051,382.71 ($831,988.52) 40.56% $1,219,394.19 ($181,662.57) Expenditure Report-November, 2014 General Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November Total CITY COUNCIL $81,960.00 $66,680.76 81.36% $15,279.24 $36,434.03 Total ADMINISTRATIVE INSURANCE $3,786,878.41 $1,204,933.65 31.82% $2,581,944.76 $149,869.22 Total CITY MANAGER $478,770.22 $207,036.54 43.24% $271,733.68 $38,750.56 Total LEGAL, ACCOUNTING, ACTUARY $256,689.02 $137,479.35 53.56% $119,209.67 $35,607.74 Total ADMINISTRATIVE SERVICES $674,735.11 $211,822.93 31.39% $462,912.18 $56,232.75 Total INFORMATION TECHNOLOGY $138,876.79 $46,271.49 33.32% $92,605.30 $6,541.27 Total CITY CLERK $226,952.30 $87,136.33 38.39% $139,815.97 $18,044.06 Total ASSESSING/TAX/GENERAL LEDGE $222,882.32 $94,746.64 42.51% $128,135.68 $16,689.47 Total PLANNING/DESIGN REVIEW $290,650.69 $102,639.76 35.31% $188,010.93 $20,291.04 Total NATURAL RESOURCES $2,900.00 $603.92 20.82% $2,296.08 $78.45 Total OPERATING TRANSFERS OUT $543,700.00 $543,700.00 100.00% $0.00 $0.00 Total GENERAL GOVERNMENT EXP. $6,704,994.86 $2,703,051.37 511.72% $4,001,943.49 $378,538.59 Total FIRE DEPARTMENT $3,061,337.33 $1,746,168.78 57.04% $1,315,168.55 $167,689.26 Total AMBULANCE $888,924.27 $294,424.59 33.12% $594,499.68 $62,585.87 Total POLICE DEPARTMENT $4,574,421.09 $1,797,892.54 39.30% $2,776,528.55 $321,065.54 Total PUBLIC SAFETY $8,524,682.69 $3,838,485.91 45.03% $4,686,196.78 $551,340.67 Total OPERATING TRANSFERS OUT $335,000.00 $335,000.00 100.00% $0.00 $0.00 Total HIGHWAY DEPARTMENT $2,385,946.83 $1,323,974.08 55.49% $1,061,972.75 $438,808.53 Total RECREATION ADMINISTRATION $224,018.01 $91,388.15 40.80% $132,629.86 $16,372.30 Total PROGRAMS $41,130.00 $17,267.09 41.98% $23,862.91 $1,542.73 Total RED ROCKS PARK $700.00 $169.73 24.25% $530.27 $23.13 Total FACILITIES $91,394.00 $78,328.85 85.70% $13,065.15 $2,634.57 Total LEISURE ARTS $7,100.00 $752.48 10.60% $6,347.52 $654.51 Total SPECIAL ACTIVITIES $124,300.00 $39,440.70 31.73% $84,859.30 $19,079.03 Total COMMUNITY LIBRARY $437,175.77 $146,018.91 33.40% $291,156.86 $30,456.83 Total CAPITAL/PARK MAINTENANCE $206,462.98 $86,756.61 42.02% $119,706.37 $15,987.56 Total CULTURE AND RECREATION $1,132,280.76 $460,122.52 310.48% $672,158.24 $86,750.66 Total OTHER OPERATING ENTITIES $634,572.00 $314,682.81 49.59% $319,889.19 $0.00 Total CURRENT PRINCIPAL, BONDS $796,512.00 $533,589.00 66.99% $262,923.00 $533,589.00 Total CURRENT INTEREST, BONDS $732,342.55 $162,190.50 22.15% $570,152.05 $162,190.50 Total All Funds $21,246,331.69 $9,671,096.19 45.52% $11,575,235.50 $2,151,217.95 Expenditure Report-November, 2014 General Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November GENERAL GOVERNMENT EXP. CITY COUNCIL General Expenses $2,500.00 $134.03 5.36% $2,365.97 $134.03 Holmes Road $0.00 $1,060.20 100.00% ($1,060.20) $0.00 Interim Zoning $0.00 $806.53 100.00% ($806.53) $0.00 G.B.I.C. $5,000.00 $0.00 0.00% $5,000.00 $0.00 V.L.C.T. $19,420.00 $19,420.00 100.00% $0.00 $0.00 Chamber of Commerce $4,000.00 $0.00 0.00% $4,000.00 $0.00 Social Services $36,300.00 $36,300.00 100.00% $0.00 $36,300.00 CCTV-Clickable Meetings $5,000.00 $5,000.00 100.00% $0.00 $0.00 Councilors $5,480.00 $0.00 0.00% $5,480.00 $0.00 Liquor Control $300.00 $0.00 0.00% $300.00 $0.00 Front Porch Forum $3,960.00 $3,960.00 100.00% $0.00 $0.00 Total CITY COUNCIL $81,960.00 $66,680.76 81.36% $15,279.24 $36,434.03 ADMINISTRATIVE INSURANCE Payment to Sickbank Fund $50,000.00 $0.00 0.00% $50,000.00 $0.00 Fringe Benefits $33,000.00 $9,058.36 27.45% $23,941.64 $1,692.24 FICA/Medicare $10,000.00 $68.72 0.69% $9,931.28 $0.00 Non-Taxable Fringe Benefi $5,000.00 $0.00 0.00% $5,000.00 $0.00 Vision Plan $12,252.88 $0.00 0.00% $12,252.88 $0.00 Vision Plan Sick Bank $350.00 $0.00 0.00% $350.00 $0.00 Short Term Disability Pla $16,264.96 $6,142.40 37.76% $10,122.56 $1,228.48 Long Term Disability $10,000.00 $0.00 0.00% $10,000.00 $0.00 Group Health Insurance $1,522,585.74 $613,434.55 40.29% $909,151.19 $122,912.82 Health Sick Bank $71,000.00 $21,473.45 30.24% $49,526.55 $4,294.69 Group Life Insurance $14,115.00 $12,095.25 85.69% $2,019.75 $2,419.45 Group Dental Insurance $105,248.07 $45,789.95 43.51% $59,458.12 $9,411.38 Dental Sick Bank $4,500.00 $1,539.60 34.21% $2,960.40 $307.92 Pension $775,926.47 $13,133.18 1.69% $762,793.29 $0.00 ICMA Match $103,419.29 $37,997.81 36.74% $65,421.48 $7,217.24 Workers Comp Insurance $429,576.00 $205,728.11 47.89% $223,847.89 $0.00 Property Insurance $565,020.00 $232,425.74 41.14% $332,594.26 $385.00 VLCT Unemployment Insuran $15,000.00 $4,481.06 29.87% $10,518.94 $0.00 Deductibles/Coinsurance $10,000.00 $1,565.47 15.65% $8,434.53 $0.00 Employee Payouts $23,620.00 $0.00 0.00% $23,620.00 $0.00 COBRA $10,000.00 $0.00 0.00% $10,000.00 $0.00 Total ADMINISTRATIVE INSURANCE $3,786,878.41 $1,204,933.65 31.82% $2,581,944.76 $149,869.22 CITY MANAGER City Mgr.Salaries-Perm. $409,287.21 $178,873.44 43.70% $230,413.77 $30,289.60 City Mgr.Salaries-Other $2,744.95 $88.00 3.21% $2,656.95 $0.00 Leave Time Turn-In $5,200.00 $0.00 0.00% $5,200.00 $0.00 FICA/Medicare $31,913.06 $12,695.05 39.78% $19,218.01 $2,362.81 Office Supplies $4,000.00 $1,238.32 30.96% $2,761.68 $188.99 Advertising $1,000.00 $1,364.80 136.48% ($364.80) $0.00 Telephone $3,625.00 $5,653.08 155.95% ($2,028.08) $4,061.96 Postage $3,000.00 $0.00 0.00% $3,000.00 $0.00 Dues and Subscriptions $3,500.00 $2,994.53 85.56% $505.47 $1,600.62 Expenditure Report-November, 2014 General Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November Printing $6,000.00 $28.88 0.48% $5,971.12 $28.88 Consulting Fees $500.00 $0.00 0.00% $500.00 $0.00 Travel & Training $8,000.00 $4,100.44 51.26% $3,899.56 $217.70 Total CITY MANAGER $478,770.22 $207,036.54 43.24% $271,733.68 $38,750.56 LEGAL,ACCOUNTING, ACTUARY FICA/Medicare $6,697.58 $0.00 0.00% $6,697.58 $0.00 Dues and Subscriptions $2,700.00 $0.00 0.00% $2,700.00 $0.00 Hiring-required testing $1,000.00 $134.00 13.40% $866.00 $0.00 Payroll Processing Fees $18,741.44 $6,448.21 34.41% $12,293.23 $1,224.33 Planning and Design Litig $30,000.00 $290.00 0.97% $29,710.00 $0.00 Appeals/Abatements $7,000.00 $51,858.45 740.84% ($44,858.45) $15,332.54 Gen Govt. Actuaries/Pensi $20,000.00 $94.25 0.47% $19,905.75 $0.00 Gen Govt. Audit/Accountin $22,000.00 $19,000.00 86.36% $3,000.00 $0.00 Background Checks $1,000.00 $0.00 0.00% $1,000.00 $0.00 Legal/Labor/Suits $60,000.00 $1,689.00 2.82% $58,311.00 $989.50 Legal Costs $87,550.00 $57,965.44 66.21% $29,584.56 $18,061.37 Total LEGAL,ACCOUNTING, ACTUARY $256,689.02 $137,479.35 53.56% $119,209.67 $35,607.74 ADMINISTRATIVE SERVICES Muni Bld Cleaning Supplie $1,500.00 $386.94 25.80% $1,113.06 $114.65 Natural Gas Car-Parts $0.00 $65.79 100.00% ($65.79) $0.00 2nd Floor Copier $11,000.00 $382.33 3.48% $10,617.67 $84.97 Muni Bld Cleaning Service $19,000.00 $8,783.59 46.23% $10,216.41 $3,498.80 City Hall Maintenance $25,000.00 $16,286.06 65.14% $8,713.94 $10,364.56 Contingency Fund-Infrastr $75,000.00 $23,555.60 31.41% $51,444.40 $13,198.72 Positive Pay Fee $800.00 $252.51 31.56% $547.49 $0.00 Electricity-City Hall $35,000.00 $5,156.15 14.73% $29,843.85 $2,208.87 Utilities-City Hall $20,000.00 $4,417.24 22.09% $15,582.76 $2,166.94 Street Lights $170,000.00 $47,106.76 27.71% $122,893.24 $12,216.05 Stormwater User Rent $280,744.90 $78,736.32 28.05% $202,008.58 $6,084.00 Urban Art Project Park $3,000.00 $0.00 0.00% $3,000.00 $0.00 Health Officer Reimbursem $100.00 $0.00 0.00% $100.00 $0.00 Emergency Mgmt Center $2,000.00 $948.00 47.40% $1,052.00 $0.00 Generator Prevent Maint. $600.00 $0.00 0.00% $600.00 $0.00 Council/Board Secretary $8,870.36 $5,859.50 66.06% $3,010.86 $1,002.75 Possible Additional Staff $22,119.85 $19,886.14 89.90% $2,233.71 $5,292.44 Total Administrative Services $674,735.11 $211,822.93 31.39% $462,912.18 $56,232.75 INFORMATION TECHNOLOGY IT Staff $44,474.49 $18,054.40 40.59% $26,420.09 $3,472.00 IT-Overtime $0.00 $130.20 100.00% ($130.20) $0.00 FICA/Medicare $3,402.30 $1,318.79 38.76% $2,083.51 $264.92 Computer Software $25,000.00 $6,789.57 27.16% $18,210.43 $1,692.82 Computer Hardware $51,000.00 $18,819.78 36.90% $32,180.22 $1,111.53 IT Service $15,000.00 $1,158.75 7.73% $13,841.25 $0.00 Total INFORMATION TECHNOLOGY $138,876.79 $46,271.49 33.32% $92,605.30 $6,541.27 Expenditure Report-November, 2014 General Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November CITY CLERK City Clerk Salaries-Perm. $170,357.11 $68,483.92 40.20% $101,873.19 $12,572.30 Leave Time Turn-In $3,500.00 $0.00 0.00% $3,500.00 $0.00 Overtime $1,000.00 $833.93 83.39% $166.07 $233.35 FICA/Medicare $12,772.19 $5,472.06 42.84% $7,300.13 $1,006.60 Office Supplies $0.00 $7.19 100.00% ($7.19) $0.00 General Supplies $2,500.00 $669.76 26.79% $1,830.24 $161.47 Animal Control $5,850.00 $1,058.91 18.10% $4,791.09 $0.00 Election Expenses $7,370.00 $3,068.22 41.63% $4,301.78 $480.23 School Election Expenses $1,500.00 $0.00 0.00% $1,500.00 $0.00 Telephone $1,000.00 $123.86 12.39% $876.14 $30.92 Postage $3,655.00 $7.66 0.21% $3,647.34 $0.00 Dues and Subscriptions $300.00 $295.00 98.33% $5.00 $0.00 Printing $375.00 $0.00 0.00% $375.00 $0.00 Board of Civil Authority $2,600.00 $1,328.25 51.09% $1,271.75 $1,328.25 Election Workers $3,300.00 $2,014.75 61.05% $1,285.25 $1,304.25 BCA Appeals/Abatements $2,000.00 $540.00 27.00% $1,460.00 $540.00 Office Equip Maintenance $2,673.00 $1,560.62 58.38% $1,112.38 $0.00 Travel & Training $4,700.00 $1,034.18 22.00% $3,665.82 $131.54 Photocopier Lease Prin $1,500.00 $638.02 42.53% $861.98 $255.15 Total CITY CLERK $226,952.30 $87,136.33 38.39% $139,815.97 $18,044.06 ASSESSING/TAX/FINANCE Assessing/Tax Sal.-Perm. $192,031.88 $79,017.21 41.15% $113,014.67 $15,187.23 Overtime $500.00 $350.32 70.06% $149.68 $77.85 FICA/Medicare $14,690.44 $6,379.09 43.42% $8,311.35 $1,227.07 Office Supplies $1,800.00 $789.89 43.88% $1,010.11 $176.91 Tax Sales Advertising $500.00 $0.00 0.00% $500.00 $0.00 Telephone $660.00 $103.96 15.75% $556.04 $20.41 Postage $5,500.00 $5,835.33 106.10% ($335.33) $0.00 Dues and Memberships $550.00 $240.00 43.64% $310.00 $0.00 Printing $1,650.00 $0.00 0.00% $1,650.00 $0.00 NEMRC/APEX $1,000.00 $750.00 75.00% $250.00 $0.00 Travel & Training $4,000.00 $1,280.84 32.02% $2,719.16 $0.00 Total ASSESSING/TAX/FINANCE $222,882.32 $94,746.64 42.51% $128,135.68 $16,689.47 PLANNING/DESIGN REVIEW Planning Salaries-Perm. $229,260.14 $90,037.15 39.27% $139,222.99 $17,511.03 Leave Time Turn-In $3,000.00 $0.00 0.00% $3,000.00 $0.00 Overtime $6,300.00 $1,143.76 18.15% $5,156.24 $141.36 FICA/Medicare $18,240.55 $6,845.86 37.53% $11,394.69 $1,345.88 Office Supplies $4,000.00 $1,328.04 33.20% $2,671.96 $690.78 Public Meeting Advertisin $3,500.00 $1,532.00 43.77% $1,968.00 $318.80 Telephone $750.00 $108.52 14.47% $641.48 $23.19 Postage $1,000.00 $3.85 0.39% $996.15 $0.00 Dues and Subscriptions $1,200.00 $823.00 68.58% $377.00 $0.00 Document Printing $2,000.00 $0.00 0.00% $2,000.00 $0.00 Maps $2,500.00 $0.00 0.00% $2,500.00 $0.00 Legal Services $5,400.00 $0.00 0.00% $5,400.00 $0.00 PC/DRB Stipends $9,000.00 $0.00 0.00% $9,000.00 $0.00 Expenditure Report-November, 2014 General Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November Travel & Training $4,500.00 $817.58 18.17% $3,682.42 $260.00 Total PLANNING/DESIGN REVIEW $290,650.69 $102,639.76 35.31% $188,010.93 $20,291.04 NATURAL RESOURCES Dues and Subscriptions $700.00 $0.00 0.00% $700.00 $0.00 Educational Programs $200.00 $78.45 39.23% $121.55 $78.45 Special Projects Material $1,700.00 $525.47 30.91% $1,174.53 $0.00 Printing $100.00 $0.00 0.00% $100.00 $0.00 Travel & Training $200.00 $0.00 0.00% $200.00 $0.00 Total NATURAL RESOURCES $2,900.00 $603.92 20.82% $2,296.08 $78.45 OPERATING TRANSFERS OUT Ambulance Department $155,000.00 $155,000.00 100.00% $0.00 $0.00 Fuel Pump Reserve Fund $8,200.00 $8,200.00 100.00% $0.00 $0.00 Open Space Reserve Fund $285,000.00 $285,000.00 100.00% $0.00 $0.00 Reappraisal Fund $95,500.00 $95,500.00 100.00% $0.00 $0.00 Total OPERATING TRANSFERS OUT $543,700.00 $543,700.00 100.00% $0.00 $0.00 Total GENERAL GOVERNMENT EXP. $6,704,994.86 $2,703,051.38 40.31% $4,001,943.48 $378,538.60 PUBLIC SAFETY FIRE DEPARTMENT Fire Salaries-Permanent $1,401,266.50 $530,340.40 37.85% $870,926.10 $102,991.69 Fire Salaries-On Call $7,500.00 $0.00 0.00% $7,500.00 $0.00 Leave Time Turn-In $8,000.00 $0.00 0.00% $8,000.00 $0.00 Holiday Pay $166,540.00 $102,168.82 61.35% $64,371.18 $19,388.38 Fair Labor Standard O/T $80,000.00 $85.86 0.11% $79,914.14 $0.00 F/D Overtime - Fill-In $50,000.00 $69,623.47 139.25% ($19,623.47) $2,276.56 F/D Overtime - Training $25,000.00 $33,679.43 134.72% ($8,679.43) $7,045.74 F/D Overtime - Emerg Call $7,000.00 $1,845.22 26.36% $5,154.78 $269.45 Wellness/Fitness $17,600.00 $6,975.00 39.63% $10,625.00 $6,975.00 Fire-Off Duty Outside Emp $3,000.00 $960.00 32.00% $2,040.00 $160.00 FICA/Medicare $126,723.83 $58,976.79 46.54% $67,747.04 $11,133.32 Office Supplies $2,000.00 $1,088.81 54.44% $911.19 $178.24 Vaccinations-HEP $1,000.00 $484.50 48.45% $515.50 $0.00 REHAB Supplies $300.00 $51.84 17.28% $248.16 $15.96 Station Operating Supply $4,500.00 $681.97 15.15% $3,818.03 $283.50 Maintenance Tools $420.00 $217.82 51.86% $202.18 $61.95 Uniforms-Career $11,150.00 $10,566.80 94.77% $583.20 $0.00 Firefighting Clothing $5,000.00 $2,075.92 41.52% $2,924.08 $1,317.16 Vehicle Tools $1,000.00 $257.55 25.76% $742.45 $0.00 Gas Chief's vehicle & rei $2,800.00 $5,311.53 189.70% ($2,511.53) $1,831.32 Diesel Fuel $29,000.00 $7,014.92 24.19% $21,985.08 $180.21 Oil $600.00 $0.00 0.00% $600.00 $0.00 Films and Books $1,100.00 $0.00 0.00% $1,100.00 $0.00 Fire Prevention Materials $3,000.00 $1,990.34 66.34% $1,009.66 $1,366.62 Fire Extinguishers $600.00 $98.00 16.33% $502.00 $0.00 Airpacks Maintenance $5,500.00 $1,907.75 34.69% $3,592.25 $1,499.25 Telephone $14,000.00 $3,280.35 23.43% $10,719.65 $762.25 Expenditure Report-November, 2014 General Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November Postage-Tool Shipping $400.00 $158.62 39.66% $241.38 $25.14 Dues and Subscriptions $1,350.00 $379.00 28.07% $971.00 $379.00 Fire Station Maintenance $44,000.00 $6,243.23 14.19% $37,756.77 $3,452.15 Laundry and Bedding $900.00 $561.00 62.33% $339.00 $541.00 Radio Repair $2,500.00 $1,573.64 62.95% $926.36 $747.50 Vehicle Maintenance $8,000.00 $5,647.04 70.59% $2,352.96 $188.09 Vehicle Repair $13,000.00 $2,180.88 16.78% $10,819.12 $1,153.07 Equipment R & M $4,000.00 $3,314.79 82.87% $685.21 $76.98 Truck Tires $4,500.00 $2,849.10 63.31% $1,650.90 $0.00 Computers Contract ACS $2,500.00 $1,681.29 67.25% $818.71 $0.00 Conferences $1,500.00 $6.00 0.40% $1,494.00 $0.00 Training Schools $4,000.00 $689.00 17.23% $3,311.00 $669.00 Training Equipment $750.00 $724.12 96.55% $25.88 $81.90 Recruiting & Testing $1,000.00 $211.49 21.15% $788.51 $0.00 Fire Station #2 Heat/Elec $12,500.00 $3,404.43 27.24% $9,095.57 $908.82 Water Tank Rental Station $0.00 $449.57 100.00% ($449.57) $0.00 Fire Safety Equipment $46,950.00 $11,832.30 25.20% $35,117.70 $1,730.01 F/D Furniture/Equipment $677,500.00 $610,726.00 90.14% $66,774.00 $0.00 Firefighting Equipment-ho $10,000.00 $2,144.95 21.45% $7,855.05 $0.00 Note on Quint Fire Truck $151,387.00 $151,709.24 100.21% ($322.24) $0.00 F/D Equipment Trsf Out $100,000.00 $100,000.00 100.00% $0.00 $0.00 Total FIRE DEPARTMENT $3,061,337.33 $1,746,168.78 57.04% $1,315,168.55 $167,689.26 AMBULANCE Permanent Salaries $347,848.10 $161,936.17 46.55% $185,911.93 $32,143.69 EMT Pay $74,498.41 $31,120.04 41.77% $43,378.37 $6,065.06 Holiday Pay $45,420.00 $29,380.72 64.69% $16,039.28 $3,731.08 Fair Labor Standard OT $42,640.00 $2,921.62 6.85% $39,718.38 $1,953.72 Overtime Fill-In $20,000.00 $11,652.87 58.26% $8,347.13 $4,604.43 Overtime - Training $12,900.00 $6,858.66 53.17% $6,041.34 $1,748.69 Overtime - Emergency Call $5,000.00 $556.99 11.14% $4,443.01 $123.10 Wellness $4,800.00 $740.00 15.42% $4,060.00 $200.00 FICA/MEDI $32,767.76 $18,079.79 55.18% $14,687.97 $3,731.18 Doctor Service Stipend $2,400.00 $0.00 0.00% $2,400.00 $0.00 Office Supplies $2,000.00 $81.47 4.07% $1,918.53 ($90.08) Medical Supplies-Disposab $22,500.00 $15,257.86 67.81% $7,242.14 $5,698.93 Medical Supplies-Oxygen $4,000.00 $893.53 22.34% $3,106.47 $153.95 Medical Equipment Replace $3,500.00 $3,082.50 88.07% $417.50 $671.25 Uniforms-Career $6,000.00 $1,493.54 24.89% $4,506.46 $0.00 Diesel Fuel $7,800.00 $2,729.43 34.99% $5,070.57 $442.80 Training Films and Books $750.00 $0.00 0.00% $750.00 $0.00 Telephone $4,000.00 $1,092.82 27.32% $2,907.18 $273.22 Billing Postage $3,000.00 $0.00 0.00% $3,000.00 $0.00 Dues & Subscriptions $500.00 $0.00 0.00% $500.00 $0.00 Radio Repair $1,750.00 $1,414.00 80.80% $336.00 $220.00 Vehicle Maintenance $2,500.00 $246.83 9.87% $2,253.17 $332.85 Vehicle Repair $3,000.00 $46.46 1.55% $2,953.54 $0.00 Equipment R&M $1,250.00 $203.08 16.25% $1,046.92 $0.00 Office Equip Maintenance $350.00 $91.67 26.19% $258.33 $0.00 Billing Software/Upgrades $4,000.00 $3,784.54 94.61% $215.46 $542.00 Med Equipment Maintenance $1,000.00 $0.00 0.00% $1,000.00 $0.00 Expenditure Report-November, 2014 General Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November Training Programs $2,250.00 $485.00 21.56% $1,765.00 $40.00 Training Equipment $500.00 $275.00 55.00% $225.00 $0.00 To Reserve Fund-Training $10,000.00 $0.00 0.00% $10,000.00 $0.00 Replacement Vehicle $220,000.00 $0.00 0.00% $220,000.00 $0.00 Total AMBULANCE $888,924.27 $294,424.59 33.12% $594,499.68 $62,585.87 POLICE DEPARTMENT Police Salaries-Permanent $2,893,750.08 $1,095,370.94 37.85% $1,798,379.14 $213,983.97 Police Salaries-Other $0.00 $7,522.20 100.00% ($7,522.20) $1,111.50 Leave Time Turn-In $12,000.00 $0.00 0.00% $12,000.00 $0.00 Police Salaries-Overtime $220,000.00 $126,155.05 57.34% $93,844.95 $19,461.68 Holiday Pay $265,437.97 $86,249.89 32.49% $179,188.08 $18,150.34 Automatic Corporal $3,543.36 $0.00 0.00% $3,543.36 $0.00 Shift Differential $61,990.52 $18,669.00 30.12% $43,321.52 $3,641.99 Off-Duty Police Salary $22,000.00 $40,280.00 183.09% ($18,280.00) $3,730.00 Fitness $27,300.00 $0.00 0.00% $27,300.00 $0.00 Reparative Board Grant Ac $100,000.00 $0.00 0.00% $100,000.00 $0.00 FICA/Medicare $247,259.16 $106,241.55 42.97% $141,017.61 $20,002.33 Office Supplies $10,500.00 $2,247.06 21.40% $8,252.94 $1,022.32 Range Supplies $11,500.00 $9,918.84 86.25% $1,581.16 $97.45 Radio Equipment-Supplies $800.00 $0.00 0.00% $800.00 $0.00 Investigative Supplies $8,000.00 $2,765.85 34.57% $5,234.15 $757.54 Youth Services Supplies $6,000.00 $0.00 0.00% $6,000.00 $0.00 Traffic Unit Supplies $2,000.00 $208.01 10.40% $1,791.99 $0.00 K-9 Supplies $3,000.00 $3,862.67 128.76% ($862.67) $338.00 Janitorial Supplies $2,500.00 $1,169.75 46.79% $1,330.25 $272.09 Uniform Supplies $34,000.00 $17,987.70 52.91% $16,012.30 $4,599.87 Tires $10,200.00 $387.84 3.80% $9,812.16 $0.00 Gas and Oil $79,000.00 $27,366.00 34.64% $51,634.00 $6,321.52 Telephone $28,000.00 $12,566.77 44.88% $15,433.23 $3,011.37 Postage $2,800.00 $682.48 24.37% $2,117.52 $71.80 Dues and Subscriptions $2,300.00 $1,139.76 49.55% $1,160.24 $209.76 Towing Services $1,000.00 $425.00 42.50% $575.00 $0.00 Crime Prevention Supplies $4,500.00 $1,575.63 35.01% $2,924.37 $1,230.63 Building Repairs $3,500.00 $0.00 0.00% $3,500.00 $0.00 Building Maintenance $12,000.00 $5,542.12 46.18% $6,457.88 $123.94 Uniform Cleaning $18,000.00 $4,301.25 23.90% $13,698.75 $1,318.50 Office Equip. Contract $5,000.00 $1,875.03 37.50% $3,124.97 $0.00 Generator Prevent Maint $700.00 $0.00 0.00% $700.00 $0.00 Radio Equip. Maintenance $10,000.00 $2,429.65 24.30% $7,570.35 $525.00 Vehicle Repair $44,000.00 $26,885.69 61.10% $17,114.31 $12,543.22 Computer Connections Syst $14,500.00 $490.00 3.38% $14,010.00 $0.00 Equipment Maintenance $3,000.00 $0.00 0.00% $3,000.00 $0.00 Records Management System $10,000.00 $9,850.75 98.51% $149.25 $3,450.75 Consulting Services $6,840.00 $1,701.00 24.87% $5,139.00 $0.00 Tower Lease $300.00 $300.00 100.00% $0.00 $0.00 Animal Control Contracts $21,000.00 $480.48 2.29% $20,519.52 $0.00 Conferences $6,600.00 $158.36 2.40% $6,441.64 $56.41 In-Service Training $24,000.00 $10,538.99 43.91% $13,461.01 $2,115.12 Recruiting & Testing $2,500.00 $3,255.69 130.23% ($755.69) $25.00 Tuition Reimbursement $3,400.00 $0.00 0.00% $3,400.00 $0.00 Expenditure Report-November, 2014 General Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November Electric-Police Dept. $56,000.00 $16,732.25 29.88% $39,267.75 ($8,491.36) Heat/Hot Water $12,000.00 $574.18 4.78% $11,425.82 $259.33 Radio Installation Utilit $500.00 $405.52 81.10% $94.48 $20.12 Building Common Area Fees $45,000.00 $24,662.99 54.81% $20,337.01 $5,552.16 Cleaning/Building Service $34,200.00 $13,684.00 40.01% $20,516.00 $3,110.00 Vehicles and Equipment $155,000.00 $104,539.19 67.44% $50,460.81 $2,443.19 Radio Equipment $21,000.00 $708.00 3.37% $20,292.00 $0.00 Taser Replacement $6,000.00 $5,985.41 99.76% $14.59 $0.00 Total POLICE DEPARTMENT $4,574,421.09 $1,797,892.54 39.30% $2,776,528.55 $321,065.54 Total PUBLIC SAFETY $8,524,682.69 $3,838,485.91 45.03% $4,686,196.78 $551,340.67 OPERATING TRANSFERS OUT To Capital Improvements $335,000.00 $335,000.00 100.00% $0.00 $0.00 Total OPERATING TRANSFERS OUT $335,000.00 $335,000.00 100.00% $0.00 $0.00 STREETS & HIGHWAYS HIGHWAY DEPARTMENT Highway Salaries-Perm. $660,142.89 $292,760.80 44.35% $367,382.09 $56,412.20 Leave Time Turn-In $8,500.00 $0.00 0.00% $8,500.00 $0.00 Highway Salaries-Overtime $30,000.00 $928.99 3.10% $29,071.01 $515.33 On-Call Pay $18,700.00 $0.00 0.00% $18,700.00 $0.00 FICA/Medicare $54,073.94 $22,988.39 42.51% $31,085.55 $4,518.22 Office Supplies $2,000.00 $645.11 32.26% $1,354.89 $128.03 Traffic Light Supplies $22,500.00 $7,658.97 34.04% $14,841.03 $1,256.80 Sign Supplies $5,500.00 $2,864.35 52.08% $2,635.65 $350.85 City Highways Material $30,000.00 $19,501.45 65.00% $10,498.55 $2,966.54 Road Striping $12,000.00 $2,749.84 22.92% $9,250.16 $290.04 Winter Salt $84,000.00 $14,923.02 17.77% $69,076.98 $7,049.82 Winter Sand $700.00 $0.00 0.00% $700.00 $0.00 Winter Liquid Deicer Addi $15,000.00 $0.00 0.00% $15,000.00 $0.00 Building Supplies $2,000.00 $572.82 28.64% $1,427.18 $297.37 Uniforms $13,000.00 $6,625.88 50.97% $6,374.12 $1,487.30 Vehicle Repair Parts $85,000.00 $37,414.46 44.02% $47,585.54 $11,204.81 School Bus Parts $32,500.00 $13,593.17 41.83% $18,906.83 $3,222.10 Gasoline $25,000.00 $16,275.99 65.10% $8,724.01 $9,683.64 Oil $6,000.00 $4,716.34 78.61% $1,283.66 $142.79 Diesel Fuel $65,000.00 $3,744.31 5.76% $61,255.69 $7,680.12 Diesel/Gasoline Non City $130,000.00 $64,908.80 49.93% $65,091.20 $12,904.46 Fuel Station Maintenance $0.00 $2,187.50 100.00% ($2,187.50) $0.00 Advertising $1,500.00 $1,500.00 100.00% $0.00 $0.00 Telephone/Internet $8,800.00 $3,185.33 36.20% $5,614.67 $851.61 Building Maintenance $30,000.00 $9,732.03 32.44% $20,267.97 $2,148.86 Generator Prevent Maint $630.00 $0.00 0.00% $630.00 $0.00 Tree Care $8,000.00 $3,892.60 48.66% $4,107.40 $0.00 Equipment Rental/Purchase $2,500.00 $613.06 24.52% $1,886.94 $0.00 Office Equipment Maintnce $2,500.00 $613.77 24.55% $1,886.23 $182.97 Travel & Training $5,400.00 $3,450.10 63.89% $1,949.90 $423.75 Utilities - Garage $16,000.00 $6,127.24 38.30% $9,872.76 $1,263.48 Utilities-Garage Heat $17,000.00 $1,526.53 8.98% $15,473.47 $930.78 Expenditure Report-November, 2014 General Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November Traffic Lights $37,000.00 $11,226.56 30.34% $25,773.44 $4,099.62 Vehicle Replacement $375,000.00 $350,510.86 93.47% $24,489.14 $1,115.75 Highway Paving $575,000.00 $413,119.82 71.85% $161,880.18 $305,493.27 Curbs and Sidewalks $5,000.00 $3,415.99 68.32% $1,584.01 $2,188.02 Total HIGHWAY DEPARTMENT $2,385,946.83 $1,323,974.08 55.49% $1,061,972.75 $438,808.53 Total STREETS & HIGHWAYS $2,385,946.83 $1,323,974.08 55.49% $1,061,972.75 $438,808.53 CULTURE AND RECREATION RECREATION ADMINISTRATION Rec.Admin.Salaries-Perm. $186,428.14 $78,050.50 41.87% $108,377.64 $14,494.40 Leave Time Turn-In $5,994.00 $0.00 0.00% $5,994.00 $0.00 Taxable Fringe Benefits $0.00 $80.00 100.00% ($80.00) $80.00 FICA/Medicare $14,195.87 $6,157.44 43.37% $8,038.43 $1,158.86 Office Supplies $2,900.00 $701.50 24.19% $2,198.50 $178.12 Telephone $1,000.00 $289.75 28.98% $710.25 $30.92 Postage $500.00 $44.73 8.95% $455.27 $0.00 Dues and Subscriptions $1,000.00 $390.00 39.00% $610.00 $390.00 Scholarships $1,000.00 $0.00 0.00% $1,000.00 $0.00 Printing $3,600.00 $2,340.17 65.00% $1,259.83 $0.00 Software/Printer Contract $4,000.00 $113.78 2.84% $3,886.22 $0.00 Travel & Training $3,400.00 $3,220.28 94.71% $179.72 $40.00 Total RECREATION ADMINISTRATION $224,018.01 $91,388.15 40.80% $132,629.86 $16,372.30 PROGRAMS Salaries-Programs $20,000.00 $10,784.45 53.92% $9,215.55 $380.00 FICA/Medicare $1,530.00 $857.04 56.02% $672.96 $31.35 General Supplies $14,400.00 $4,105.60 28.51% $10,294.40 $833.38 Advertising $2,200.00 $1,520.00 69.09% $680.00 $298.00 School Use $3,000.00 $0.00 0.00% $3,000.00 $0.00 Total PROGRAMS $41,130.00 $17,267.09 41.98% $23,862.91 $1,542.73 RED ROCKS PARK Printing $200.00 $46.53 23.27% $153.47 $0.00 Utilities $500.00 $123.20 24.64% $376.80 $23.13 Total RED ROCKS PARK $700.00 $169.73 24.25% $530.27 $23.13 FACILITIES Park Salaries $14,300.00 $12,804.00 89.54% $1,496.00 $0.00 FICA/Medicare $1,094.00 $1,044.22 95.45% $49.78 $0.00 Supplies $9,000.00 $4,531.73 50.35% $4,468.27 $1,936.05 Fuel-Gas $2,700.00 $469.12 17.37% $2,230.88 $231.90 Recreation Path Committee $500.00 $0.00 0.00% $500.00 $0.00 Electric-Jaycee Park $1,600.00 $678.93 42.43% $921.07 $247.93 Electric-Dorset Park $3,200.00 $470.08 14.69% $2,729.92 $134.93 Electric-Overlook Park $400.00 $99.86 24.97% $300.14 $24.60 Electric-Tennis Courts $600.00 $360.91 60.15% $239.09 $59.16 Facilities Improvements $32,000.00 $31,870.00 99.59% $130.00 $0.00 Expenditure Report-November, 2014 General Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November Capital Items $26,000.00 $26,000.00 100.00% $0.00 $0.00 Total FACILITIES $91,394.00 $78,328.85 85.70% $13,065.15 $2,634.57 LEISURE ARTS Senior Club Contract $3,500.00 $716.39 20.47% $2,783.61 $654.51 Chorus Directors $3,600.00 $36.09 1.00% $3,563.91 $0.00 Total LEISURE ARTS $7,100.00 $752.48 10.60% $6,347.52 $654.51 SPECIAL ACTIVITIES Adult Programs $28,000.00 $9,876.63 35.27% $18,123.37 $6,715.99 Jazzercise of Shelburne $8,000.00 $2,400.00 30.00% $5,600.00 $500.00 Special Events $5,500.00 $1,224.89 22.27% $4,275.11 $29.43 Swim Lessons-Sport/Fit Ed $6,000.00 $2,305.00 38.42% $3,695.00 $1,445.00 Youth Programs $30,000.00 $4,666.00 15.55% $25,334.00 $2,448.00 Driver's Education $20,000.00 $7,800.00 39.00% $12,200.00 $7,800.00 Great Escape Tickets $16,000.00 $10,677.00 66.73% $5,323.00 $0.00 Afternoon Skiing-Middle S $6,000.00 $0.00 0.00% $6,000.00 $0.00 Afternoon Skiing-Orchard $3,000.00 $0.00 0.00% $3,000.00 $0.00 Telephone $1,800.00 $491.18 27.29% $1,308.82 $140.61 Total SPECIAL ACTIVITIES $124,300.00 $39,440.70 31.73% $84,859.30 $19,079.03 COMMUNITY LIBRARY Library Salaries $281,622.64 $115,790.74 41.12% $165,831.90 $22,145.37 FICA/Medicare $21,544.13 $9,091.62 42.20% $12,452.51 $1,723.58 Library Supplies $5,556.00 $3,769.07 67.84% $1,786.93 $639.59 Books - Adult $15,000.00 $5,656.88 37.71% $9,343.12 $1,916.94 Books - Children $7,550.00 $1,651.27 21.87% $5,898.73 $1,290.25 DVDs/CDs-Adult $4,500.00 $2,067.23 45.94% $2,432.77 $824.43 DVDs/CDs-Children $1,800.00 $260.09 14.45% $1,539.91 $151.01 Program Supplies-Arts/Cra $1,450.00 $274.97 18.96% $1,175.03 $0.00 Blanchette Expenditures $12,000.00 $3,161.58 26.35% $8,838.42 $1,033.91 Blanchette/Subscriptions- $3,000.00 $33.06 1.10% $2,966.94 $0.00 Bookmobile Maintenance $1,000.00 $0.00 0.00% $1,000.00 $0.00 Postage $1,779.00 $29.64 1.67% $1,749.36 $0.00 Dues and Subscriptions $400.00 $0.00 0.00% $400.00 $0.00 Online & Print Subscripti $3,000.00 $1,242.73 41.42% $1,757.27 $0.00 School Use $62,500.00 $0.00 0.00% $62,500.00 $0.00 Community Programs $5,265.00 $1,330.00 25.26% $3,935.00 $260.00 Bookmobile $1,000.00 $56.20 5.62% $943.80 $0.00 Computer Operations $3,092.00 $129.00 4.17% $2,963.00 $0.00 Travel & Training $750.00 $430.48 57.40% $319.52 $82.88 Computer Improvements $2,400.00 $225.00 9.38% $2,175.00 $225.00 C/L Photocopier Lease Pri $1,967.00 $819.35 41.65% $1,147.65 $163.87 Total COMMUNITY LIBRARY $437,175.77 $146,018.91 33.40% $291,156.86 $30,456.83 CAPITAL/PARK MAINTENANCE Park Maint.Salaries-Perm. $158,920.13 $75,116.90 47.27% $83,803.23 $14,102.89 Leave Time Turn-In $1,000.00 $0.00 0.00% $1,000.00 $0.00 Expenditure Report-November, 2014 General Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November Park Maint.Sal.-Overtime $8,000.00 $150.24 1.88% $7,849.76 $0.00 Parks On Call $1,000.00 $0.00 0.00% $1,000.00 $0.00 FICA/Medicare $12,042.85 $6,132.62 50.92% $5,910.23 $1,143.89 Park Supplies $21,000.00 $5,184.55 24.69% $15,815.45 $672.53 Homestead at Wheeler Park $4,500.00 $172.30 3.83% $4,327.70 $68.25 Total CAPITAL/PARK MAINTENANCE $206,462.98 $86,756.61 42.02% $119,706.37 $15,987.56 Total CULTURE AND RECREATION $1,132,280.76 $460,122.52 40.64% $672,158.24 $86,750.66 OTHER OPERATING ENTITIES County Court $124,000.00 $131,248.14 105.85% ($7,248.14) $0.00 Winooski Valley Park $33,000.00 $0.00 0.00% $33,000.00 $0.00 C.C.T.A. $441,206.00 $147,068.67 33.33% $294,137.33 $0.00 Regional Planning $36,366.00 $36,366.00 100.00% $0.00 $0.00 Total OTHER OPERATING ENTITIES $634,572.00 $314,682.81 49.59% $319,889.19 $0.00 Total OTHER ENTITIES $634,572.00 $314,682.81 49.59% $319,889.19 $0.00 CURRENT PRINCIPAL, BONDS Public Works Facility $98,568.00 $98,568.00 100.00% $0.00 $98,568.00 Kennedy Dr Reconstrction $22,440.00 $22,508.00 100.30% ($68.00) $22,508.00 Lime Kiln Bridge $22,440.00 $22,508.00 100.30% ($68.00) $22,508.00 PENSION LIABILITY-PRINCIP $262,974.00 $0.00 0.00% $262,974.00 $0.00 F/D Building Improvements $30,090.00 $30,005.00 99.72% $85.00 $30,005.00 Police Headquarters $360,000.00 $360,000.00 100.00% $0.00 $360,000.00 Total CURRENT PRINCIPAL, BONDS $796,512.00 $533,589.00 66.99% $262,923.00 $533,589.00 CURRENT INTEREST, BONDS Public Works Facility $35,450.97 $19,042.35 53.71% $16,408.62 $19,042.35 Kennedy Dr Recnstrction $11,159.41 $4,999.02 44.80% $6,160.39 $4,999.02 Lime Kiln Bridge $11,159.41 $4,999.02 44.80% $6,160.39 $4,999.02 PENSION LIABILITY-INTERES $397,975.00 $0.00 0.00% $397,975.00 $0.00 Sewer Fund Note $13,000.00 $0.00 0.00% $13,000.00 $0.00 F/D Building Improvements $14,963.76 $6,664.11 44.53% $8,299.65 $6,664.11 Police Headquarters $248,634.00 $126,486.00 50.87% $122,148.00 $126,486.00 Total CURRENT INTEREST, BONDS $732,342.55 $162,190.50 22.15% $570,152.05 $162,190.50 Total GENERAL FUND $21,246,331.69 $9,671,096.20 45.52% $11,575,235.49 $2,151,217.96 Total All Funds $21,246,331.69 $9,671,096.20 45.52% $11,575,235.49 $2,151,217.96 Expenditure Report-November, 2014 Sewer Fund % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November W/POLLUTION CONTROL EXPS. Salaries-Permanent $402,028.47 $158,496.27 39.42% $243,532.20 $29,792.51 Payment to Highway-wages $269,134.38 $272,815.00 101.37% ($3,680.62) $692.28 Leave Time Turn-In $5,000.00 $0.00 0.00% $5,000.00 $0.00 Salaries-Overtime $40,000.00 $16,075.31 40.19% $23,924.69 $3,298.89 Payroll Svc & Testing to $700.00 $0.00 0.00% $700.00 $0.00 PAFO Certification $9,000.00 $0.00 0.00% $9,000.00 $0.00 Sick Bank Payouts $13,500.00 $0.00 0.00% $13,500.00 $0.00 Fringe Benefits $600.00 $283.00 47.17% $317.00 $0.00 FICA/Medicare $33,588.30 $13,309.07 39.62% $20,279.23 $2,589.56 Payment to Highway-FICA/M $20,319.65 $20,319.65 100.00% $0.00 $0.00 Nontaxable Fringe Ben. $1,775.00 $0.00 0.00% $1,775.00 $0.00 Vision Plan $793.89 $0.00 0.00% $793.89 $0.00 Disability Income $1,515.36 $479.15 31.62% $1,036.21 $95.83 Long Term Disability Insu $0.00 $499.83 100.00% ($499.83) $0.00 Group Health Insurance $88,407.40 $37,426.05 42.33% $50,981.35 $7,485.21 Benefit Reimbursed to Hig $70,431.00 $70,431.00 100.00% $0.00 $0.00 Group Life Insurance $1,278.00 $810.97 63.46% $467.03 $262.16 Group Dental Insurance $6,038.79 $2,714.15 44.95% $3,324.64 $542.83 Pension $65,889.93 $9,153.85 13.89% $56,736.08 $0.00 ICMA Match $9,764.42 $4,179.00 42.80% $5,585.42 $796.00 Pension Payment to Highwa $81,640.00 $81,640.00 100.00% $0.00 $0.00 Pension Note Payment $38,675.00 $0.00 0.00% $38,675.00 $0.00 Plant Supplies $60,000.00 $64,938.09 108.23% ($4,938.09) $7,062.45 Ferrous Chloride $2,000.00 $0.00 0.00% $2,000.00 $0.00 Polymer $63,000.00 $39,197.78 62.22% $23,802.22 $15,641.57 Sewer Line Maint/Supplies $20,000.00 $831.92 4.16% $19,168.08 $0.00 Pumping Station Supplies $25,000.00 $3,584.69 14.34% $21,415.31 $2,399.30 Laboratory Supplies $10,000.00 $3,820.39 38.20% $6,179.61 $760.59 Paint and Hardware $300.00 $0.00 0.00% $300.00 $0.00 Caustic Soda and Lime $45,000.00 $15,090.18 33.53% $29,909.82 $10,488.81 Alum $35,000.00 $20,132.27 57.52% $14,867.73 $4,536.00 Water-Airport-B/B-Pump $2,000.00 $553.86 27.69% $1,446.14 $223.12 Generator Preventive Main $3,000.00 $166.25 5.54% $2,833.75 $0.00 Clothing Supplies $2,500.00 $914.93 36.60% $1,585.07 $99.99 Truck Parts $8,000.00 $4,758.50 59.48% $3,241.50 $409.27 Gas - Diesel Fuel - Oil $20,000.00 $6,253.91 31.27% $13,746.09 $992.98 Fuel - Airport Parkway $55,000.00 $6,864.69 12.48% $48,135.31 $2,905.89 Fuel - Bartlett Bay $6,000.00 $373.76 6.23% $5,626.24 $293.21 Advertising $600.00 $0.00 0.00% $600.00 $0.00 Telephone and Alarms $5,500.00 $2,320.69 42.19% $3,179.31 $913.15 Postage $100.00 $0.00 0.00% $100.00 $0.00 Memberships/Dues $300.00 $0.00 0.00% $300.00 $0.00 Discharge Permits $7,500.00 $0.00 0.00% $7,500.00 $0.00 Workers Comp Insurance $16,000.00 $7,654.27 47.84% $8,345.73 $0.00 Property Insurance $46,700.00 $24,840.90 53.19% $21,859.10 $0.00 Unemployment Insurance $2,000.00 $597.48 29.87% $1,402.52 $0.00 Safety $5,000.00 $0.00 0.00% $5,000.00 $0.00 Billing Payment to CWD $36,175.00 $18,087.50 50.00% $18,087.50 $0.00 Soil/Sludge Management $100,000.00 $22,349.49 22.35% $77,650.51 $8,336.65 Discharge Water Testing $1,500.00 $449.00 29.93% $1,051.00 $100.00 Landfill Fees $4,000.00 $1,545.24 38.63% $2,454.76 $386.19 Auditing $6,214.00 $6,214.00 100.00% $0.00 $0.00 Engineering/Consulting $40,000.00 $7,706.00 19.27% $32,294.00 $4,166.00 Landfill Engineering $12,000.00 $831.52 6.93% $11,168.48 $276.00 PMT TO STORMWATER-GIS $4,000.00 $0.00 0.00% $4,000.00 $0.00 Office Equipment Contract $500.00 $91.67 18.33% $408.33 $0.00 Wireless Communication $500.00 $1,986.95 397.39% ($1,486.95) $1,830.98 Administrative Services $150,335.71 $150,335.71 100.00% $0.00 $0.00 Burlington Sewer Lines $208,000.00 $106,384.64 51.15% $101,615.36 $0.00 Travel & Training $3,000.00 $615.30 20.51% $2,384.70 $0.00 Utilities-Pumping Station $60,000.00 $17,460.74 29.10% $42,539.26 $5,804.23 Utilities--L/Fill Station $5,500.00 $4,243.94 77.16% $1,256.06 $1,778.57 Electric-Airport Parkway $175,000.00 $88,706.95 50.69% $86,293.05 $17,168.75 Electric-Bartlett Bay $115,000.00 $36,479.76 31.72% $78,520.24 $9,618.73 Building Improvements $15,000.00 $0.00 0.00% $15,000.00 $0.00 Pumps Replacements $70,000.00 $8,600.00 12.29% $61,400.00 $8,600.00 Pump Repairs $30,000.00 $4,591.21 15.30% $25,408.79 $0.00 Loan for Airport Parkway $1,272,059.74 $0.00 0.00% $1,272,059.74 $0.00 Bartlett Bay Bond Replace $245,000.00 $0.00 0.00% $245,000.00 $0.00 Scope BTV/SB Sewer $0.00 $5,283.00 100.00% ($5,283.00) $1,570.00 Total W/POLLUTION CONTROL EXPS. $4,154,364.04 $1,373,489.48 33.06% $2,780,874.56 $151,917.70 Total ENTERPRISE FUND/W.P.C. $4,154,364.04 $1,373,489.48 33.06% $2,780,874.56 $151,917.70 Total All Funds $4,154,364.04 $1,373,489.48 33.06% $2,780,874.56 $151,917.70 Expenditure Report-November, 2014 Stormwater Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November S/WATER UTILITIES EXPS Salaries-Permanent $247,082.26 $102,271.13 41.39% $144,811.13 $20,311.85 Leave Time Turn-In $3,000.00 $0.00 0.00% $3,000.00 $0.00 Salaries-Overtime $20,000.00 $839.07 4.20% $19,160.93 $195.52 Payroll Svc & Testing to $480.00 $0.00 0.00% $480.00 $0.00 Fringe Benefits $1,890.00 $679.85 35.97% $1,210.15 $0.00 FICA/Medicare $20,532.91 $8,540.05 41.59% $11,992.86 $1,691.50 Vision Plan $467.39 $0.00 0.00% $467.39 $0.00 Disability Income Insuran $838.56 $390.80 46.60% $447.76 $78.16 Group Health Insurance $45,797.72 $17,625.85 38.49% $28,171.87 $3,462.86 Reimburse to Highway Bene $9,125.00 $9,125.00 100.00% $0.00 $0.00 Health Insurance FICA $867.51 $0.00 0.00% $867.51 $0.00 Group Life Insurance $759.00 $404.25 53.26% $354.75 $80.85 Group Dental Insurance $4,248.78 $1,800.24 42.37% $2,448.54 $343.84 Pension $21,796.85 $0.00 0.00% $21,796.85 $0.00 ICMA Match $9,349.01 $4,049.35 43.31% $5,299.66 $733.64 Pension Note Payment $26,510.00 $0.00 0.00% $26,510.00 $0.00 Office Supplies $3,000.00 $77.65 2.59% $2,922.35 $39.46 Small Equipment/Tools $4,000.00 $1,504.12 37.60% $2,495.88 $0.00 Uniforms/Supplies $3,582.35 $995.75 27.80% $2,586.60 $528.65 Gasoline $4,500.00 $1,131.61 25.15% $3,368.39 $167.93 Oil $350.00 $21.41 6.12% $328.59 $3.03 Diesel Fuel $8,500.00 $3,864.62 45.47% $4,635.38 $783.63 Permit Requirement-Educat $12,700.00 $8,900.00 70.08% $3,800.00 $0.00 Telephone $2,850.00 $833.35 29.24% $2,016.65 $229.32 Postage $300.00 $17.35 5.78% $282.65 $0.00 Membership/Dues $500.00 $0.00 0.00% $500.00 $0.00 Discharge Permits Renewal $5,000.00 $274.82 5.50% $4,725.18 $40.00 Workers Comp Insurance $5,386.00 $2,576.62 47.84% $2,809.38 $0.00 Property Insurance $17,990.00 $8,606.27 47.84% $9,383.73 $0.00 Unemployment Insurance $2,000.00 $597.46 29.87% $1,402.54 $0.00 GIS-Fees/Software $20,000.00 $121.80 0.61% $19,878.20 $81.20 Sediment & Depris Disposa $750.00 $37.00 4.93% $713.00 $37.00 Water Quality Monitoring $50,000.00 $86.22 0.17% $49,913.78 $86.22 Building/Grounds Maint $1,500.00 $0.00 0.00% $1,500.00 $0.00 Vehicle Maintenance $9,500.00 $2,679.04 28.20% $6,820.96 $715.36 Storm System Maint Materi $65,000.00 $25,476.43 39.19% $39,523.57 $2,361.12 Printing $100.00 $18.68 18.68% $81.32 $0.00 Legal Services $15,000.00 $2,834.75 18.90% $12,165.25 $739.50 To GF-Audit and Actuary $3,555.00 $3,555.00 100.00% $0.00 $0.00 Engineering-Watershed $28,000.00 $0.00 0.00% $28,000.00 $0.00 Engineering-Nghbrhd Asst $24,000.00 $1,476.00 6.15% $22,524.00 $1,044.00 Billing Payment CWD $36,175.00 $18,144.06 50.16% $18,030.94 $0.00 IT/Computer Support $13,300.00 $0.00 0.00% $13,300.00 $0.00 Office Equipment Maintena $1,000.00 $91.67 9.17% $908.33 $0.00 Equipment Rental $1,500.00 $0.00 0.00% $1,500.00 $0.00 Administrative Services $134,391.55 $134,391.55 100.00% $0.00 $0.00 Conference/Training Expen $3,000.00 $2,771.70 92.39% $228.30 $0.00 Expenditure Report-November, 2014 Stormwater Fund Year-to-Date % Budget FY 2015 Account Budget Expenditures Expended $ (+/-) Paid November S/W Bldg Utilities $3,500.00 $831.54 23.76% $2,668.46 $238.41 Stormwater Pumps Electric $480.00 $89.74 18.70% $390.26 $21.36 Vehicles/Equipment $200,000.00 $200,000.00 100.00% $0.00 $0.00 Stormwater Capital Projec $1,025,300.00 $511,478.72 49.89% $513,821.28 $221,199.57 Office Furniture/Equipmen $1,000.00 $0.00 0.00% $1,000.00 $0.00 Project Notes Princ/Inter $100,000.00 $0.00 0.00% $100,000.00 $0.00 Flow Restoration Plan Ana $250,000.00 $11,977.00 4.79% $238,023.00 $0.00 Reimbursement to Highway $17,083.70 $17,083.70 100.00% $0.00 $0.00 Total S/WATER UTILITIES EXPS $2,487,538.59 $1,108,271.22 44.55% $1,379,267.37 $255,213.98 Total STORM WATER UTILITIES $2,487,538.59 $1,108,271.22 44.55% $1,379,267.37 $255,213.98 Total All Funds $2,487,538.59 $1,108,271.22 44.55% $1,379,267.37 $255,213.98