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HomeMy WebLinkAboutAgenda - City Council - 11/18/2024CITY COUNCIL MEETING AGENDA NOVEMBER 18, 2024 Participation Options In Person: 180 Market Street, Main Floor, Auditorium Assistive Listening Service Devices available upon request Electronically: https://meet.goto.com/SouthBurlingtonVT/citycouncilmeeting11-18-2024 You can also dial in using your phone : (571) 317-3122 Access Code: 193-359-141 Regular Session 6:30 p.m. 1.Pledge of Allegiance (6:30 p.m.) 2.Instructions on exiting building in case of emergency and review of technology options – Jessie Baker, City Manager (6:31–6:32 p.m.) 3.Agenda Review: Additions, deletions or changes in order of agenda items (6:33–6:34 p.m.) 4.Comments and questions from the public not related to the agenda (6:35–6:45 p.m.) 5.Councilors’ Announcements and Reports on Committee assignments and City Manager’s Report (6:45–6:55 p.m.) 6.Consent Agenda: (6:55–7:00 p.m.) A.*** Consider and Sign Disbursements B.*** Receive the FY26 Budget survey results C.*** Approve the corrected assessed values of 418 O'Brien Farm Road and 438 O'Brien Farm Road D.*** Approve an application to the Vermont Volkswagen Environmental Mitigation Trust grant program to partially fund the replacement of a DPW diesel bucket truck E.*** Authorize the City Manager to sign two Memorandums of Understanding with the South Burlington Firefighters Association, one which changes the way in which overtime is assigned and the other that increases the number of Lieutenants and expands the eligibility for promotion. F.***Receive the FY25 Q1 Budget Narratives 7.*** Discussion: Receive the Town Meeting TV FY24 Report and request for FY26 municipal support – Jordan Mitchell, TMTV Co-director of Operations & Digital Archivist (7:00–7:20 p.m.) 8.*** Discussion and Possible Action: Receive and consider approving the FY25 Workplans from the following City policy committees: 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV a.Bicycle & Pedestrian – Havaleh Gagne, Chair (7:20-7:35 p.m.) b.Economic Development – Tom Bailey, Chair (7:35-7:50 p.m.) c.Energy – Steve Crowley, Chair (7:50-8:05 p.m.) d.Natural Resources and Conservation – Jean-Sebastien Chaulot, Chair (8:05-8:20 p.m.) 9.*** Discussion and Possible Action: Receive and consider approving Resolution # 2024-24 establishing a Housing Committee in place of the previously convened Affordable Housing Committee and Housing Trust Fund Committee – Kelsey Peterson, Senior City Planner (8:20- 8:35 p.m.) 10.*** Discussion and Possible Action: Receive and consider approving a Common Roots request for City funds in the amount of $156,000 to fund the purchase of three additional RIMOL greenhouses at South Village – Robin Jeffers, Common Roots (8:35-9:05 p.m.) 11.*** Discussion and Possible Action: Receive a request from the Sextons and discuss next steps – Donna Kinville, Chair (9:05-9:25 p.m.) 12.*** Discussion: Receive information on proposing State legislation on data sharing between the State and municipalities around local option tax receipts – Jessie Baker, City Manager (9:25-9:45 p.m.) 13.Discussion and Possible Action: Review the significant agenda topics below for the Council’s regular meeting on December 2, 2024 (9:45–9:55 p.m.) a.FY26 Budget: Presentation of the City Manager’s Proposed Budget b.Receive and consider approving FY25 Workplans from the following Committees i.Recreation and Parks c.Champlain Housing Trust request to reallocate ARPA funding previously approved for weatherization at Dorset Commons 14.*** Discussion and Possible Action: Convene as Liquor Control Commission to consider the following applications for approval: Delta Hotels by Marriott Burlington, First Class Hotel License; Delta Hotels by Marriott Burlington, Third Class Hotel License; Delta Hotels by Marriott Burlington, Outside Consumption Permit (9:55-10:05 p.m.) 15.Other Business (10:05-10:15 p.m.) 16.Adjourn (10:15 p.m.) Respectfully submitted: Jessie Baker City Manager ***Attachments included Please NOTE: All times are estimates. Champlain Water District Check/Voucher Register - Check Report by Fund From 11/6/2024 Through 11/19/2024 70 - South Burlington Water Department Check Date Check Number Vendor Name Invoice Description Check Amount Invoice Number 11/19/2024 4846 David Burkhead Partial Refund on Account 2941 198.32 REFUND-2941 11/19/2024 4847 Champlain Water District - Retail Retail to SBWD - October 2024 74,110.19 SBWD-415 11/19/2024 4848 Champlain Water District Wholesale to SBWD - Oct 2024 Monthly Invoice 458.97 SBWD-408 11/19/2024 Champlain Water District SBWD Oct 2024 Water Consumption 149,024.26 WATER-SBWD 103124 11/19/2024 4849 E.J. Prescott Couplings 114.44 6410954 11/19/2024 E.J. Prescott Hinesburg Rd Valve Replacement Project 175.95 6411872 11/19/2024 E.J. Prescott Hinesburg Rd Valve Replacement Project 995.75 6413123 11/19/2024 E.J. Prescott Valve Replacement 560.10 6414231 11/19/2024 E.J. Prescott Paving Risers for Hinesburg Road & Stock 441.60 6415223 11/19/2024 E.J. Prescott Hinesburg Road valve replacement 25.80 6415957 11/19/2024 E.J. Prescott Repair cover for service box plug - Grandview 31.69 6416071 11/19/2024 4850 Engineers Construction Inc.Holbrook Rd Valve Repair 12,121.78 8022 11/19/2024 4851 MSK Engineers Lead Service Line Inventory 10,927.18 17222 11/19/2024 4852 South Burlington Sewer Department October 2024 Sewer Billings 382,967.23 SBSEWER-103124 11/19/2024 4853 South Burlington Stormwater Department October 2024 Stormwater Fees 295,978.64 SBSTORM-103124 Total 70 - South Burlington Water Department 928,131.90 Report Total 928,131.90 SOUTH BURLINGTON CITY COUNCIL Page: 1 • • • • • • • • • • • • • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV • • • • • • • • • • • • • • • • • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV • • • • • • • • • • • • • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV • • • • • • • • • • • • • • • • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV • • • • • • • • • • • • • • • • • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV • • • • • • • • • • • • • • • • • • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV • • • • • • • • • • • • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV • • • • • • • • • • • • • • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV • • • • • • • • • • • • • • • • • • • • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV MEMORANDUM TO: South Burlington City Council FROM: City Attorney’s Office RE: O’Brien/Summit Appraisal DATE: For November 18, 2024 Regular City Council Meeting I.INTRODUCTION Before the City Council for your approval are the re-assessed values of two new commercial residential apartment buildings in South Burlington. Summit Lot 10 at 418 O’Brien Farm Road and Lot 11 at 438 O’Brien Farm Road (“Summit Properties”) were completed prior to April 1, 2024 and the City assessed their value as of that date. Following expiration of the appeal period, it was discovered that an error was made in the original assessment due to insufficient information in the possession of the City Assessor at the time of the assessment. In accordance with Vermont Statute, 32 V.S.A. §4261, such errors may be corrected with the approval of the City Council on or before December 31. II.BACKGROUND The Summit Properties were originally assessed at $7,644,000 (Summit Lot 10 at 418 O’Brien Farm Road) and $7,740,000 (Summit Lot 11 at 438 O’Brien Farm Road) (“Original Assessment”). At the time of this Original Assessment, the City Assessor was unaware that the Summit Properties included perpetually affordable rental housing units and accordingly utilized the cost approach rather than the income approach as is required by Vermont Statutes for such properties. The property owner did not inform the City Assessor that the Summit Properties included perpetually affordable units and did not submit income and expense data to the City during the assessment. Prior to the Original Assessment of the Summit Properties, the City contributed to the construction of the Summit Properties by means of a grant of ARPA and Housing Trust Fund funds and a pass-through VCDP grant. The City’s contribution was premised on the guarantee that a significant number of residential units would be perpetually affordable. According to the City’s grants, each of the two Summit Properties contains 47 mixed income apartments with 32 perpetually low and moderate income units at Lot 11 and 39 perpetually affordable units at Lot 10.The City Assessor was also not aware of this information at the time of the Original Assessment. Change of appraisal notices for the Summit Properties were sent to the Owner on June 3, 2024 to inform them of the new assessed values. III.REAPPRAISAL AND REQUEST FOR CITY COUNCIL APPROVAL On July 12, 2024, the owner of the Summit Properties (“Owner”) contacted the City Assessor to express concerns that the assessed values of the permanently affordable Summit Properties were too high. The Owner indicated they had received but missed the assessment notice and failed to timely file a grievance challenging the assessed values. They acknowledge that any error in the assessment could have been corrected had they not missed the assessment notice or had they filed a grievance within the statutorily allowed time. However, the initial assessments result in a tax bill that is, according to the Owner, over $50,000 higher than budgeted in each building and they advised such a bill would be a devasting financial blow to these communities in their first year of operations. The Owners advocate that due to statutory requirements for assessing perpetually affordable residential units and the City utilizing the cost approach, an obvious error was made in the assessment of the Summit Properties. The City’s Department of Assessment, authorized to act as the listers in accordance with Section 1902 of the City Charter, agrees. Vermont statutes require that perpetually affordable residential rental housing be appraised using the income approach. For residential rental property that is subject to a housing subsidy covenant or other legal restriction, imposed by governmental, quasi-governmental, or public purpose entity, on rents that may be charged, fair market value shall be determined by an income approach … 32 V.S.A. §3481(1)(B). Further, when an obvious error in an assessment is discovered, it may be corrected prior to December 31 of the same year with approval of the City council. The applicable statute, titled “Correction in Grand List After Return”, states: When … an obvious error is found, the listers, with the approval of the selectboard, on or before December 31, may … correct such errors and make a certificate thereon of that fact … 32 V.S.A. §4261. The owners of the Summit Properties have since provided the necessary income and expense data to the City Assessor. The City Department of Assessment has analyzed this data and has reevaluated the assessed values using the income approach spreadsheet supplied by Property Valuation and Review, the City’s contractor. The proposed new assessed values of the Summit Properties are as follows: property original revised difference Grand List Tax Grand List Tax Grand List Tax 418 O'Brien Farm Road $7,644,000 $159,545 $5,671,500 $118,375 ($1,972,500) ($41,170) 438 O'Brien Farm Road $7,740,000 $164,496 $5,657,600 $120,240 ($2,082,400) ($44,257) IV. RECOMMENDATION City Administration recommends that the City Council approve the corrected assessed values of the Summit Properties. By doing so, the attached new tax bills will be sent to the Owners and the grand list will be amended to reflect the corrected assessed values of each property. 2024 1252-00418. 1252-00418. 1252-00418. OWNER NAME SUMMIT LOT 10 LP SUMMIT LOT 10 LP SUMMIT LOT 10 LP a3D"W2F#O9Gb a3D"W2F#O-Sb a3D"W2F#O7Bb124057791 124057792 124057793 OWNER NAMEOWNER NAME PARCEL ID PARCEL ID PARCEL ID TAX YEAR 1ST PAYMENT DUE 2ND PAYMENT DUE 3RD PAYMENT DUE 08/15/2024 11/15/2024 03/17/2025 AMOUNT DUE AMOUNT DUE AMOUNT DUE AMOUNT PAID AMOUNT PAID AMOUNT PAID 2024TAX YEAR 2024TAX YEAR CITY OF SOUTH CITY OF SOUTH CITY OF SOUTH DETACH THE STUBS BELOW AND RETURN WITH YOUR PAYMENT Taxes unpaid after the due date are considered delinquent. An 8% penalty will be assessed plus 1% interest. Interest accrues monthly on the due date. 53181.59 53181.59 53181.59 71,173.29 7,117,329 REAL SPAN # TOTAL PARCEL ACRES 600-188-18598 0.93 FOR INCOME TAX PURPOSES SCL CODE:188 Description: .93 Location: 418 O'BRIEN FARM RD BILL DATE OWNER ASSESSED VALUE 7,644,000 GRAND LIST VALUES PARCEL ID 1252-00418. CITY OF SOUTH BURLINGTON180 MARKET STREETSOUTH BURLINGTON VT 05403 802 846 4109 PAYABLE TO: MAIL TO: 76,440.00 TAX YEAR TOTAL TAXABLE VALUE 7,644,000 TAX BILL SPECIAL EXEMPTION - 526,671 7,644,000 202411/13/2024 SUMMIT LOT 10 LP 7 ASPEN DR SUITE 1 S BURLINGTON VT 05403-6247 NONHOMESTEAD 38,036.52 08/15/2024 TAX RATE NAME City Operating 0.4976 TAX RATE TAXESx GRAND LIST = TOTAL TAX x76,440.00= x76,440.00= x76,440.00= x76,440.00= 764.40 764.40 38.22 Open Space Penny for Paths Local Agreement Vet 0.0100 0.0100 0.0005 TOTAL STATE PAYMENT 0.00 159,544.77 159,544.77 53,181.59 MUNICIPAL TAXES TAX RATE NAME TAX RATE TAXESx GRAND LIST = EDUCATION TAXES Payments 1 TOTAL NET TAX DUE TAX SUMMARY Municipal + Education EDUCATION NET TAX DUE EDUCATION STATE PAYMENT TOTAL EDUCATION TAX 119,941.23 MUNICIPAL NET TAX DUE MUNICIPAL STATE PAYMENT TOTAL MUNICIPAL TAX 39,603.54 0.00 0.00 119,941.23 39,603.54 11/15/2024 53,181.59 2 03/17/2025 53,181.59 3 NON HOMESTEAD EDUCATION 1.6852 x71,173.29= 119,941.23 1.3910 (state rate) / 82.54% (CLA) = 1.6852 2024 1252-00418. 1252-00418. 1252-00418. OWNER NAME SUMMIT LOT 10 LP SUMMIT LOT 10 LP SUMMIT LOT 10 LP OWNER NAMEOWNER NAME PARCEL ID PARCEL ID PARCEL ID TAX YEAR 1ST PAYMENT DUE 2ND PAYMENT DUE 3RD PAYMENT DUE 08/15/2024 11/15/2024 03/17/2025 AMOUNT DUE AMOUNT DUE AMOUNT DUE AMOUNT PAID AMOUNT PAID AMOUNT PAID 2024TAX YEAR 2024TAX YEAR CITY OF SOUTH CITY OF SOUTH CITY OF SOUTH DETACH THE STUBS BELOW AND RETURN WITH YOUR PAYMENT Taxes unpaid after the due date are considered delinquent. An 8% penalty will be assessed plus 1% interest. Interest accrues monthly on the due date.Revised BillRevised BillRevised Bill 39458.32 39458.32 39458.32 52,807.34 5,280,734 REAL SPAN # TOTAL PARCEL ACRES 600-188-18598 0.93 FOR INCOME TAX PURPOSES SCL CODE:188 Description: .93 Location: 418 O'BRIEN FARM RD BILL DATE OWNER ASSESSED VALUE 5,671,500 GRAND LIST VALUES PARCEL ID 1252-00418. CITY OF SOUTH BURLINGTON180 MARKET STREETSOUTH BURLINGTON VT 05403 802 846 4109 PAYABLE TO: MAIL TO: 56,715.00 TAX YEAR TOTAL TAXABLE VALUE 5,671,500 TAX BILL SPECIAL EXEMPTION - 390,766 5,671,500 202410/22/2024 SUMMIT LOT 10 LP 7 ASPEN DR SUITE 1 S BURLINGTON VT 05403 NONHOMESTEAD 28,221.37 08/15/2024 TAX RATE NAME City Operating 0.4976 TAX RATE TAXESx GRAND LIST = TOTAL TAX x56,715.00= x56,715.00= x56,715.00= x56,715.00= 567.15 567.15 28.36 Open Space Penny for Paths Local Agreement Vet 0.0100 0.0100 0.0005 TOTAL STATE PAYMENT 0.00 Revised Bill 118,374.96 118,374.96 39,458.32 MUNICIPAL TAXES TAX RATE NAME TAX RATE TAXESx GRAND LIST = EDUCATION TAXES Payments 1 TOTAL NET TAX DUE TAX SUMMARY Municipal + Education EDUCATION NET TAX DUE EDUCATION STATE PAYMENT TOTAL EDUCATION TAX 88,990.93 MUNICIPAL NET TAX DUE MUNICIPAL STATE PAYMENT TOTAL MUNICIPAL TAX 29,384.03 0.00 0.00 88,990.93 29,384.03 11/15/2024 39,458.32 2 03/17/2025 39,458.32 3 NON HOMESTEAD EDUCATION 1.6852 x52,807.34= 88,990.93 1.3910 (state rate) / 82.54% (CLA) = 1.6852 2024 1252-00438. 1252-00438. 1252-00438. OWNER NAME SUMMIT LOT 11 LP SUMMIT LOT 11 LP SUMMIT LOT 11 LP a3D"W2F1]1Tb a3D"W2F1]-Db a3D"W2F1]=Eb124057801 124057802 124057803 OWNER NAMEOWNER NAME PARCEL ID PARCEL ID PARCEL ID TAX YEAR 1ST PAYMENT DUE 2ND PAYMENT DUE 3RD PAYMENT DUE 08/15/2024 11/15/2024 03/17/2025 AMOUNT DUE AMOUNT DUE AMOUNT DUE AMOUNT PAID AMOUNT PAID AMOUNT PAID 2024TAX YEAR 2024TAX YEAR CITY OF SOUTH CITY OF SOUTH CITY OF SOUTH DETACH THE STUBS BELOW AND RETURN WITH YOUR PAYMENT Taxes unpaid after the due date are considered delinquent. An 8% penalty will be assessed plus 1% interest. Interest accrues monthly on the due date. 54832.10 54832.10 54832.10 73,816.38 7,381,638 REAL SPAN # TOTAL PARCEL ACRES 600-188-18599 1.20 FOR INCOME TAX PURPOSES SCL CODE:188 Description: 1.2 A Location: 438 O'BRIEN FARM RD BILL DATE OWNER ASSESSED VALUE 7,740,000 GRAND LIST VALUES PARCEL ID 1252-00438. CITY OF SOUTH BURLINGTON180 MARKET STREETSOUTH BURLINGTON VT 05403 802 846 4109 PAYABLE TO: MAIL TO: 77,400.00 TAX YEAR TOTAL TAXABLE VALUE 7,740,000 TAX BILL SPECIAL EXEMPTION - 358,362 7,740,000 202411/13/2024 SUMMIT LOT 11 LP 7 ASPEN DR SUITE 1 S BURLINGTON VT 05403-6247 NONHOMESTEAD 38,514.24 08/15/2024 TAX RATE NAME City Operating 0.4976 TAX RATE TAXESx GRAND LIST = TOTAL TAX x77,400.00= x77,400.00= x77,400.00= x77,400.00= 774.00 774.00 38.70 Open Space Penny for Paths Local Agreement Vet 0.0100 0.0100 0.0005 TOTAL STATE PAYMENT 0.00 164,496.30 164,496.30 54,832.10 MUNICIPAL TAXES TAX RATE NAME TAX RATE TAXESx GRAND LIST = EDUCATION TAXES Payments 1 TOTAL NET TAX DUE TAX SUMMARY Municipal + Education EDUCATION NET TAX DUE EDUCATION STATE PAYMENT TOTAL EDUCATION TAX 124,395.36 MUNICIPAL NET TAX DUE MUNICIPAL STATE PAYMENT TOTAL MUNICIPAL TAX 40,100.94 0.00 0.00 124,395.36 40,100.94 11/15/2024 54,832.10 2 03/17/2025 54,832.10 3 NON HOMESTEAD EDUCATION 1.6852 x73,816.38= 124,395.36 1.3910 (state rate) / 82.54% (CLA) = 1.6852 2024 1252-00438. 1252-00438. 1252-00438. OWNER NAME SUMMIT LOT 11 LP SUMMIT LOT 11 LP SUMMIT LOT 11 LP OWNER NAMEOWNER NAME PARCEL ID PARCEL ID PARCEL ID TAX YEAR 1ST PAYMENT DUE 2ND PAYMENT DUE 3RD PAYMENT DUE 08/15/2024 11/15/2024 03/17/2025 AMOUNT DUE AMOUNT DUE AMOUNT DUE AMOUNT PAID AMOUNT PAID AMOUNT PAID 2024TAX YEAR 2024TAX YEAR CITY OF SOUTH CITY OF SOUTH CITY OF SOUTH DETACH THE STUBS BELOW AND RETURN WITH YOUR PAYMENT Taxes unpaid after the due date are considered delinquent. An 8% penalty will be assessed plus 1% interest. Interest accrues monthly on the due date.Revised BillRevised BillRevised Bill 40079.85 40079.85 40079.85 53,956.53 5,395,653 REAL SPAN # TOTAL PARCEL ACRES 600-188-18599 1.20 FOR INCOME TAX PURPOSES SCL CODE:188 Description: 1.2 A Location: 438 O'BRIEN FARM RD BILL DATE OWNER ASSESSED VALUE 5,657,600 GRAND LIST VALUES PARCEL ID 1252-00438. CITY OF SOUTH BURLINGTON180 MARKET STREETSOUTH BURLINGTON VT 05403 802 846 4109 PAYABLE TO: MAIL TO: 56,576.00 TAX YEAR TOTAL TAXABLE VALUE 5,657,600 TAX BILL SPECIAL EXEMPTION - 261,947 5,657,600 202410/22/2024 SUMMIT LOT 11 LP 7 ASPEN DR SUITE 1 S BURLINGTON VT 05403 NONHOMESTEAD 28,152.20 08/15/2024 TAX RATE NAME City Operating 0.4976 TAX RATE TAXESx GRAND LIST = TOTAL TAX x56,576.00= x56,576.00= x56,576.00= x56,576.00= 565.76 565.76 28.29 Open Space Penny for Paths Local Agreement Vet 0.0100 0.0100 0.0005 TOTAL STATE PAYMENT 0.00 Revised Bill 120,239.55 120,239.55 40,079.85 MUNICIPAL TAXES TAX RATE NAME TAX RATE TAXESx GRAND LIST = EDUCATION TAXES Payments 1 TOTAL NET TAX DUE TAX SUMMARY Municipal + Education EDUCATION NET TAX DUE EDUCATION STATE PAYMENT TOTAL EDUCATION TAX 90,927.54 MUNICIPAL NET TAX DUE MUNICIPAL STATE PAYMENT TOTAL MUNICIPAL TAX 29,312.01 0.00 0.00 90,927.54 29,312.01 11/15/2024 40,079.85 2 03/17/2025 40,079.85 3 NON HOMESTEAD EDUCATION 1.6852 x53,956.53= 90,927.54 1.3910 (state rate) / 82.54% (CLA) = 1.6852 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV MEMORANDUM OF UNDERSTANDING Between CITY OF SOUTH BURLINGTON And SOUTH BURLINGTON CAREER FIREFIGHTERS IAFF LOCAL 3671 Whereas, the City of South Burlington (hereinafter “City”) and the South Burlington Career Firefighters IAFF Local 3671 (hereinafter “Union”) have agreed to an overtime hiring process within the current collective bargaining agreement; and, Whereas, the City and the Union (collectively, the “Parties”) acknowledge that the Department utilizes a records management system (hereinafter “First Due”) that has the ability to auto-generate scheduling vacancies and hire the overtime electronically; and Whereas, the Parties agree that it has become commonplace for members to utilize the Fire Due mobile application on their communication devices for the purposes of overtime availability and selection opportunities; and Whereas, the Parties agree that it is beneficial to use electronic efficiencies whenever possible to reduce duties on the shift officers; Now, therefore, be it resolved; the following is agreed upon, and where appropriate, replaces or supplements Article 10 of the current collective bargaining agreement, effective January 1, 2025: 1. The electronic hiring of overtime, except for order-in determination and notification, shall be completed by First Due. No phone calls shall be made for the hiring of overtime, only for order-in notification. 2. The voluntary overtime lists in use prior to January 1, 2025 shall be eliminated. 3. Overtime shall be awarded to the member with the fewest credited hours who submits for the vacancy. 4. Hours are credited to a member for voluntary overtime worked. 5. Credited hours shall be reset to zero at the beginning of each fiscal year. 6. At the beginning of each fiscal year, the following adjustments shall be made based on years of service: a. 0-5yos 96 hours credited b. 5-10yos 72 hours credited c. 10-15yos 48 hours credited d. 15-20yos 24 hours credited e. >20yos 0 hours credited 7. The standard duration of an overtime offering shall be four (4) hours. Overtime vacancies that need to be hired within 12-hours will have a standard 30-minute offering time if possible. 8. All order-in selection and notification shall remain unchanged as outlined in the CBA, which includes being completed by an officer, using a separate, manual eligibility list, and using in-person notification. DATED at South Burlington, Vermont, this _____ day of November 2024. For the City of South Burlington For So. Burlington Career Firefighters Association __________________________ ________________________________________ Jessie Baker, City Manager Marc Hachey, President MEMORANDUM OF UNDERSTANDING Between CITY OF SOUTH BURLINGTON And SOUTH BURLINGTON CAREER FIREFIGHTERS IAFF LOCAL 3671 Whereas, the City of South Burlington (hereinafter “City”) and the South Burlington Career Firefighters IAFF Local 3671 (hereinafter “Union”) agree that it is in the best interest to have the largest possibility of qualified candidates from which to promote to fire officer positions; and, Whereas, the City and the Union (collectively, the “Parties”) acknowledge that succession planning is essential to maintain organizational continuity and have successful leadership transitions; and, Whereas, the Parties agree that a several of the shift officers and chief officers will likely transition to retirement by the end of calendar year 2026; and, Whereas, employees within the South Burlington Fire Department have aspirations and qualifications to be the organization’s future leaders, and would benefit from formal career development to further enhance their leadership abilities; and, Whereas, these employees will benefit from an officer development process to better prepare themselves for the challenges ahead; and, Whereas, developing and promoting the best possible leadership requires alterations to the current collective bargaining agreement; and, Whereas, beginning in July, 2025, the shift schedule will include a “Kelly Day” resulting in one shift officer being off on approved leave or their Kelly Day approximately 50% of their annual shifts; and, Whereas, the Parties agree to the operational benefit of having two officers on-duty per shift; Now, therefore, be it resolved; the following is agreed upon: 1. The City will conduct a Lieutenant’s promotional process in January 2025, based on the following conditions: a. Any bargaining unit member who has been promoted to the rank of Senior Firefighter as of the ratification of this agreement shall be eligible to participate in the promotional process; and, b. The training benchmark of NFPA 1021 Fire Officer I certification will not be required to test, but candidates shall attend and successfully complete the next Fire Officer Program offered by the Vermont Fire Academy; and, c. The written exam, oral board, the skills assessment activities, and process scoring for this promotion shall remain in accordance with Article 16 of the collective bargaining agreement; and, d. The minimum time for the reading list posting shall be reduced to 60 days for this process only; and, 2. The City will promote four (4) members to the rank of Lieutenant from the ranked list of successful candidates based upon the following conditions: a. The top six (6) ranked candidates will be presented to the Fire Chief, from which the four (4) promoted candidates will be selected; and, b. Each shift will be assigned three (3) officers; and, c. All members holding the rank of lieutenant shall be considered equal, however officer seniority will be used to determine permanent assignment to the suppression unit at Station 2; and, d. Once the newly promoted lieutenants complete a mentoring process with their assigned Captain, they may ride up as the shift commander; and, e. The remaining ranked list of candidates will remain valid for 12 months; and, 3. Throughout calendar year 2025, the City will provide an officer development program which focuses on both operational and management topics, based on the following conditions: a. A nationally recognized officer development program will be used as the foundation for the training; and, b. The program will be facilitated by both internal and external chief officers; and, c. The program will require in-person classes and self-motivated study sessions; and, d. The program will be open for all fire officers; and, 4. The City will conduct a Captain’s promotional process in January 2026, based on the following conditions: a. Any bargaining unit member who has been promoted to the rank of Lieutenant will be eligible to participate in the promotional process as long as: i. The member has completed the 2025 officer development program; and, ii. The member has to have successfully completed the NFPA 1021 Fire Officer II program prior to the signing of this MOU; and, iii. The member was hired before February 2, 2019. b. The written exam, oral board, skills assessment activities, process scoring, and selection process for this promotion shall remain in accordance with Article 16 of the collective bargaining agreement; and, 5. The Parties agree to have the number of fire officers assigned to a shift return to two (2) per shift (a Captain and a Lieutenant) through attrition. 6. The City agrees to have discussions through collective bargaining to determine the best direction for growth of the fire officer positions for implementation in a successor agreement. DATED at South Burlington, Vermont, this ____ day of November 2024. For the City of South Burlington For So. Burlington Career Firefighters Association __________________________ ________________________________________ Jessie Baker, City Manager Marc Hachey, President QUARTERLY FINANCIAL REPORTING From: Martha Machar, Finance Director City Leadership Team To: South Burlington City Council Jessie Baker, City Manager Subjects: FY25 Financial Report, Quarter Ended September 30, 2024 Date: November 14, 2024 Please find FY25 financial reports for the period ending September 30, 2024, attached in your packets. Overall, the general fund expenses and revenues through the end of the first quarter are on target. Expenses are at 15.28%, which is consistent with prior years’ spending. Revenues on the other hand are at 30.43%, this is also consistent with past fiscal years. While some revenue lines are still below budget others are above and in the aggregate are balancing each other out. Find below the financial narratives from department managers for the first quarter ending 9/30/2024. ADMINISTRATION: City Manager, Legal, Administration, Insurance & Finance Overall, expenses are on target as budgeted. For budget lines that are currently underspent, timing is a factor. Some invoices are only paid during the second half of the year. On the revenue side, lines that are currently showing zero revenues collected to-date are for interdepartmental or interfund transfers. These will be completed during the third quarter. Although it is too early to project, 44% of the interest on investment income budget is collected at the end of the first quarter. If there are no big changes on the interest rate, the total receipts at year-end will exceed total budget projections. As a reminder, our depository earning rate is impacted by the changes on the Federal interest rate. Property taxes and local option taxes (LOT) collection receipts are on target and consistent with past fiscal years. Human Resources: (Department Head: Daisy Brayton) Overall Summary (Provide a brief summary of how your department ended the quarter/year compared to budget projections) Total wages and benefits ended the first quarter at 18.86% of budget which is in alignment with budget projections. Overall Human Resources ended the first quarter of FY25 at 21.94% of projected budget, also within projections. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): In Q1 operations continued as expected. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump off the page” for a reader, please provide a brief narrative/explanation for each): There are no unexpected expenditures. IT: (Department Head: Nick Gingrow) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): Expenses for Q1 2025 are in line with expectations, we have not begun to tap into IT Support Services as we are planning on using that for projects later on this year, and capital project funding will be going to upgrade staff computers around the city in Q2-Q3. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): In Q1 we have been doing work wrapping up projects from FY24, including installing firewalls, upgrading WiFi, and inventorying computers that need to be replaced for Windows 11 upgrades. We have begun coordinating an upgrade to the AV network and installing new servers purchased in FY24 at the Police Department. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump off the page” for a reader, please provide a brief narrative/explanation for each): Both the IT Support Services and IT Capital Projects lines are low as we are planning to use those funds for installation of a new Network Storage device at the police department, as well as an upgrade to their phone system to be matched with the rest of the city. Additionally, we will be replacing computers that cannot run Windows 11 with the IT Capital Projects line as Windows 10 will reach end of life in October, 2025. CLERK: (Department Head: Holly Rees) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): Budget projections are tracking slightly behind anticipated for both revenues (16.06%) and expenses (18.06%) though will likely be right on target for the next quarter after the General Election expenses and reimbursables have been accounted for. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): August State Primary: The year of elections continued as the City Clerk’s Office completed their fifth election of the season in August with the State Primary. Summer Wedding Season: It was a busy fall wedding planning season and we saw an increase in what we traditional see for marriage license applications. Now that you can get your marriage application from any municipality in the state regardless of which town you are getting married in, we are seeing an uptick in counter service due to our location and convenience. Green Mountain Passport: While not a fund source of revenue, we have been seeing a significant increase in residents purchasing Green Mountain Passports through our office. We continue to promote this $2 State Parks Pass to all our qualifying residents (62+ and Veterans) Vital Records: We continue to see a great deal of foot traffic for vital records; servicing two major funeral homes for death certificates and the South Burlington DMV patrons for birth certificates. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump off the page” for a reader, please provide a brief narrative/explanation for each): Revenues: Recording Fees: Land Record Recording fees ebb and flow depending on how many sales and refinances there are.  Market factors dictate activity which correlates directly to revenues.    Photocopy (Research) Fees: These are traditionally aligned with the Recording Fees such that less movement in the real estate market and steady interest rates mean less need to research and subsequent decline in anticipated fees.   Note: There has been a great deal of discussion amongst the researchers about our online land record access fees. The fees were set at $20 per day or $60 per month and are cost prohibitive for some smaller agencies, forcing them to come into the office for a simple search as the cost is only $4 per hour in office. A memo to the City Council will be coming requesting a change to this pricing and subsequent implications. Expenses: Animal control: This gets pulled at the end of the fiscal year so we would not anticipate any incremental expenses. Election reimbursables: Election expenses are billed to the SOS for both the State Primary and the General Election in quarter 2. Postage: Postage for elections will be paid out in the next quarter BCA Appeals/Abatements: Tax Appeal payments for the BCA will be made in the next quarter for work done September-October with an upcoming BOA Abatement rescheduled for November. PLANNING AND ZONING: (Department Head: Paul Conner) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): Revenues were light in the first quarter of FY 2025. This was expected based on the cyclical pattern of project conceptualization, development review, permitting, and construction. A number of large projects have been in the construction phase and the developers focused on that area. In the first quarter of FY 2025 we had an uptick in “initial meetings” with people in the development community as they begin to prepare their next projects. We expect revenues to remain a little light in the second quarter. Expenditures were below budget, though this is largely due to the start/end period of various projects and to certain annual costs. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): The Planning Commission rounded out their work on a major set of amendments to the Land Development Regulations, and the Council warned and held their first hearing on the same [Council adopted unanimously in Q2). The Commission received an update on their next project – an update to the City Center Form Based Code; while staff and the city’s consultant met with stakeholder groups and began to develop recommendations. The Development Review Board began their review of the Airport’s Master Plan and of their next specific project – a terminal expansion. Review and approval of an expansion to the Double Tree Hotel was concluded. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump off the page” for a reader, please provide a brief narrative/explanation for each): Revenues: As noted above, revenues for zoning permits and development review were light. These are expected to grow in Q2, with the major hotel addition to the Double Tree, with development review for the Airport’s terminal expansion, and other projects. Expenditures. The Meeting Advertising line will likely be overspent year’s end; notices associated with the large set of amendments to the Land Development Regulations, as required by State Law, are the primary driver as the ads needed to include a lot of information for the 10 amendments. PUBLIC LIBRARY: (Department Head: Jennifer Murray) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): Total expenditures stand at only 17.69% after the first quarter of FY25. Many recurring expenses are not billed in the first quarter. Community program offerings are lower in August and September due to low attendance in past years. Total Revenues are 51.66% collected. The figure is high because Fines and Fees and Copies and Prints could not be estimated accurately this year. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): Summer Reading ended at the end of July with 96 programs and 1700 attendees. Attendance was up 11% from the year before. We had 10,000 visitors in July and in August. Self- checkout use was up to 4000 items during that those months. Book discussions, Toddler Time, Craftytown, Middle School cooking, English Conversation, Tech Help and the Puzzle Swap were back to their regular schedules in September along with other weekly and monthly events. We are now offering a new service, Flipster, which offers online magazines through the Libby app. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump off the page” for a reader, please provide a brief narrative/explanation for each): Spending is generally low until later in the year. Travel and training are high due to an increased goal that Librarian Supervisors get training in leadership. Copier payments and lease will settle out later in the year. We replaced a copier with one from Symquest for public use. We recently filled a full time position that has been vacant since July. The vacancy explains the lower wages and benefits. Revenues appear high because when making this budget we had no way to estimate the revenue for Library Copies and Prints based on the current honor system. Revenues from this year will inform the estimated revenue for next year. RECREATION & PARKS: (Department Head: Adam Matth) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): The Q1 numbers show us in line with my projections/pacing as expected through the various line items (Admin, Programs, Facilities, Senior Programs). The Admin. line items in total are below pacing, Recreation Programs are slightly ahead due to majority of SB Nite Out already being expensed out and a seasonal heavy events programming with 44 events June- September. Facilities staffing line items are slightly above projection due to the seasonal nature of the Red Rocks staff and the additional event staff part time position which is also offset by having one additional full time position covered by a separate part time employee and also the seasonal Port-O-Let line item which has increased with the additional usage of our parks. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): During the first quarter we saw just under 10k people attend our events, some new offerings included the July Fitness Series, Community Dinner, Community Movie Nights x 4, Park Hop Brews, Community Yard Sale, Kids Baking Night, Color Run, Kids Club Exclusive Event #1. In addition we also concluded this years SB Nite Out’s, Pop Up Healthy Snacks, and Rec On The Go’s. On the programming side of our department we saw new classes being offered for adults (cooking classes, charcuterie making, guitar lessons, yoga, Zumba, pilates, and financial literacy). For youth programming we completed our summer camps, summer sparks soccer programming and track and kicked off our fall soccer leagues. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump off the page” for a reader, please provide a brief narrative/explanation for each): Expenses: Printing/Marketing: This line is pacing high due to the seasonal element of the department to appropriately market our summer events and programs but will begin to slow as we head into the fall/winter. SB Nite Out: At 78% of expenses due to the events taking place during the summer time frame. Majority of expenses to hit going forward for this line item will take place on FY26. Park Salaries: Seasonal position at Red Rocks as well as our part time event positions, offset by Red Rocks staff no longer being employed at also one full time currently being staffed by a separate part time employee. Port-O-Lets: This is running at 44% due to the seasonal nature of these as well as the increased amount which we have needed due to now bathrooms located at any parks besides Veterans. With using all of our parks more heavily for events/program this line item will need to be adjusted to accommodate going forward. Revenues: Senior Programs: Line item is at 128%, needs to be adjusted accordingly in FY26 to project additional programming within the Senior Center. Senior Center Room Rentals: Slightly below at 18%, but will increase with the fall/winter as rentals begin to come inside. Adult Evening Classes: Currently at 36% and should continue to increase with the wider variety of adult programming. Special Event Revenue: Currently at 52% of the $20k projection, with a $20k sponsorship due to hit during Q2. Projecting this line item to end up ~$52k for FY25. SB Nite Out: Only at 30% as during Q1 we were still waiting on sponsor/vendor payments which hit in Q2. FIRE & AMBULANCE SERVICES: (Department Head: Steven Locke) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): At the conclusion of the first quarter of FY25 revenues for the Fire Department are slightly less than projected. While ambulance revenues are ahead of estimates, revenues from building and electrical permits lag estimates. Expenses for the first quarter are in line with expectations. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): During the first quarter the Fire Department installed new a new station alerting system that was in the FY25 capital budget. This new system allows for greater efficiency in the dispatch center and only notifies the units assigned to the incident. This is also a quality of life improvement in the stations for the staff. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump off the page” for a reader, please provide a brief narrative/explanation for each): Computers Contract ACS – this line item is at 63% expended. We have only a few contracts and they renew early in the fiscal year. F/D Furniture/Equipment – this line item is 106% expended and is primarily due to finishing a renovation project at Station 2. POLICE: (Department Head: Shawn Burke) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): The police department ended Q1 within budget in terms of expenses. Q1 was unremarkable in terms of projected revenues. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): N/A Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump off the page” for a reader, please provide a brief narrative/explanation for each): Expenditures are currently aligned with operations, e.g. Body Worn Camera line is largely expended, the FY 25 contract payment has been made for the technology. Vehicle and Equipment line is largely expended, the budgeted cruisers have been purchased and are progressing through the emergency equipment upfit process. The department is leveraging the Recruiting & Testing funds to advertise for police officer candidates. PUBLIC WORKS – HIGHWAY: (Department Head: Tom DiPietro; Fund Manager: Adam Cate) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): Total expenditures stand at only 7.6% after the first quarter of FY25. A number of large projects have yet to start in this fiscal year, with most planned to occur in the spring of 2025. Otherwise, line items expenditures are at expected levels. Total Revenues are 18.25% collected. Highway revenues often arrive in Q3 and Q4 of the fiscal year, so there are no concerns at this time. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): Dorset Street Paving Phase IV and Market-Hinesburg Traffic signal project have yet to start, with very small expenditures currently reflected. Both projects will be bid in the seconad quarter of the fiscal year. The “all other CIP Projects” line item reflects a fleet expenditure of $110,000 which is being kept in reserve to help purchase with the purchase of a new loader for snow removal on the pedestrian bridge over I89. Climate Action CIP Projects have yet to begin. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump o the page” for a reader, please provide a brief narrative/explanation for each): Spending on office supplies is high, but not beyond the budgeted amount, due to adding additional office space and furniture for the Facilities Division. Sign Supplies is also high for this point in the fiscal year because we purchased new street name signs for the mast arms on Dorset Street. These signs were not included in the original Dorset Street signals project budget, but necessary now that we have mast arms in place. Also, we purchased all the railroad “Quiet Zone” signs to ensure we are in compliance with railroad crossing requirements. PUBLIC WORKS – FACILITIES: (Department Head: Tom DiPietro; Fund Manager: Erica Quallen) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): The Facilities Budget stands at 13.26% spent at the end of FY25 Q1. This underspending is driven by: Capital Improvement Project funding not being spent yet, Cleaning Supplies having spent only 6% of the budget, and Heating/Cooling for City Hall having spent less than 1% of the FY25 budget. Several CIP projects, including the DPW building expansion and EV charging stations project, new windows at 19 Gregory Drive, and new windows at Wheeler House are being readied for construction so this line item will be spent more quickly in the rest of FY25, particularly Q3 and Q4. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): FY25 Q1 is the first full quarter with a Facilities Superintendent in place which has allowed for streamlining of contracted services and doing more proactive maintenance to avoid costly reactive repairs. Facilities has also been integrating with the work order system that is used in other DPW divisions which has simplified the process for other buildings and divisions to request assistance. This effort will continue to expand so that work can be better tracked to understand workload, contracted versus in-house work, and project future needs. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump o the page” for a reader, please provide a brief narrative/explanation for each): The Heating/Cooling line for City Hall has spent only 0.87% of the FY25 budget because this time of year has more mild temperatures while solar production of the rooftop array is near its peak. This cost will increase over the winter as heating demands increase and solar potential decreases. Building Maintenance and Repair lines had slightly higher than anticipated spending caused by multiple buildings needing roof repairs for water leaks, HVAC repairs at multiple facilities, and multiple electrical repairs. PUBLIC WORKS – WATER QUALITY: (Department Head: Tom DiPietro; Fund Manager: Bob Fischer) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): Overall expenses are at 10.6% for the first quarter of FY25. This was anticipated as many consumable items are bought in bulk. Major non-fixed expenses at the two Wastewater Treatment Facilities (WWTFs) and pumpstations are somewhat predictable based on age/usage of equipment, but each piece of equipment has a wide lifespan/breakage range so non-fixed expenses fluctuate each fiscal year. Revenue is 19.5% for the first quarter of FY25. This is within the average historical rate for the first quarter. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): Both the Bartlett Bay WWTF and the Airport Parkway WWTF were awarded the National Association of Clean Water Agencies (NACWA) Gold Award. The installation of security camera systems (State Homeland Security Grant #02140- 7H23131-105 for $66,196.06) was completed at the Airport Parkway and Bartlett Bay facilities as well as the Hinesburg Road and Bartlett Bay pumpstations. Work on the Industrial User Survey (ARPA Grant 0610-2023-ARPA-PT03 for $199,000) is ongoing. Phase 1 and Phase 2 Industrial User Surveys were sent to South Burlington businesses, analyzed by the consultants, and targeted sampling of wastewater discharges for laboratory analysis were completed. Engineering and meetings for the Bartlett Bay WWTF upgrade took place throughout the first quarter. A contract amendment was approved by the City Council. A 60% engineering design review meeting is scheduled for the second quarter. Design of solids handling related upgrades at the Airport Parkway WWTF continues on schedule. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump o the page” for a reader, please provide a brief narrative/explanation for each): he Alum (used for phosphorus removal at WWTFs has been) line item has seen expenditures of $81,289.59 (29%). This product is delivered in large batches. The Software Dues budget line item is 62% spent. This line item includes annual software costs and the annual costs for the pumpstation monitoring system ($19,247). These were paid in the first quarter of FY25 for the year. The Safety line item is slightly overspent (42%) for this point in the fiscal year. Annual fire detection testing, fire extinguisher testing, and hoist testing have been performed and certified. One consumable digester gas detection system sensor was replaced. PUBLIC WORKS – DRINKING WATER: (Department Head: Tom DiPietro; Fund Manager: Jay Nadeau) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): After the first quarter of FY25 the water division budget is on track with spending at 24% of the approved budget. Revenues are also on track at 24% of the approved budget received. The fiscal year is progressing as planned. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): Significant progress was made on engineering and design work related to the new water tank on Dorset Street. This project will be bid in the second quarter and construction will begin in the late spring or early summer (Q3 or Q4). We’ve had a number of water breaks. Invoices are still being received and the cost of these repairs will be reflected in the second quarter budget. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump o the page” for a reader, please provide a brief narrative/explanation for each): The interest earned on drinking water funds continues to exceed expectations. This fund balance will be spent down once construction of the new Dorset Street water tank is underway. PUBLIC WORKS – STORMWATER: (Department Head: Tom DiPietro; Fund Manager: Marisa Rorabaugh) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): At the end of Q1, the Stormwater Division stands at 7.84% spent of the total expenditure budget. This is primarily due to the Stormwater Capital Projects line, which stands at only 0.67% spent. Significant expenses are expected to occur as the consultants under contract prioritize our projects moving forward and as we have several projects being readied for construction starting in the spring 2025. Revenue for the Stormwater Division stands at 20.52% received at the end of Q1. This is due primarily to the timing of grant reimbursements in the Intergovernmental Revenue line. The S/W User Fees line stands at 26.55% received, roughly where we would expect it to be at the end of Q1. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): The City’s Stormwater Project Manager, Monika Ingalls, passed her Professional Engineer exam and was officially certified as a PE at the end of Q1. The contract for the Adelphia Cable Pond Scoping Study was awarded to Fuss & O’Neill, with work expected to begin in Q2. Additionally, the Stormwater Division now has an updated logo to match the style of the rest of the City’s Divisions. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump o the page” for a reader, please provide a brief narrative/explanation for each): Capital Improvement Project expenditures are at 0.67% spent. This is mostly due to the timing of project implementation, with several large projects slated to go to construction in the spring. Quite a lot of budget lines stand at 0% spent at the end of Q1. This is primarily due to the timing of payments to other departments and equipment purchases. Intergovernmental Revenue is at 0% received. This is due to the timing of grant reimbursement requests and payments. We expect to receive substantial reimbursements as the fiscal year progresses. PUBLIC WORKS – PENNY FOR PATHS: (Department Head: Tom DiPietro; Fund Manager: Erica Quallen) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): Penny for Paths (Fund 604) ended FY25 Q1 having spent $10,382.50. This almost entirely consisted of expenses for the Spear Street Shared Use Path Design and the Allen Road Scoping Study. One small expense was related to continued work on the right-of-way phase for the Dorset Street Shared Use Path. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): The balance of Fund 604 ended FY25 Q1 with a balance of over $375,000 , and the one cent tax revenue has not yet been collected for FY25. This balance is very high and will grow as Fall tax payments are collected, but multiple projects are approaching construction so this balance will be spent down significantly in the FY25 construction season. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump o the page” for a reader, please provide a brief narrative/explanation for each): The Allen Road Shared Use Path Scoping Study accounted for roughly 50% of spending this quarter but is anticipated to be completed in late Q2, when a grant reimbursement of $40,000 will be submitted to the Vermont Agency of Transportation. PUBLIC WORKS – OPEN SPACE FUND: (Department Head: Tom DiPietro ; Fund Manager: Erica Quallen) Overall Summary (provide a brief summary of how your department ended the quarter/year compared to budget projections): Spending of the project related portion of the Open Space Fund (Fund 309) totaled $7,228.75 in FY25 Q1, with this coming primarily from the Red Rocks Improvements project. The other project expense was $953.75 for the Hubbard Recreation and Natural Area path. Key Highlights (showcase any highlights on major projects/accomplishments your department has done during the quarter/year, particularly those included in the year’s budget presentation to Council): The Parks and Open Space Master Plans effort were kicked off in Q1 and will continue through FY25 and into FY26. While the plans are not paid for by Fund 309, they will inform future spending of this fund in terms of potential land acquisition, development of open space areas, and improvement projects at the existing open space areas. The Red Rocks Improvements project has expanded to include the parking lot and entrance to the Park to improve pedestrian safety around the parking area and Central Avenue as well as treatment of stormwater near the entrance to the park. These design updates are ongoing and will be resubmitted for Act 250 review. Individual Budget lines - Revenues and Expenses (consider which surpluses and overages might “jump o the page” for a reader, please provide a brief narrative/explanation for each): The FY24 loan repayment of $126,526.89 was paid in Q1, with only three annual payments remaining. City of South Burlington General Ledger Revenue Report - GENERAL FUND Current Year Period 3 September Estimated Received % Budget Uncollected FY-24/25 MTD Account Revenue To Date Received Balance Pd 3 Sep TAX REVENUE Tax Current Budget 21,043,140.22$ (8,658,619.23)$ 41.15%12,384,520.99$ (173,203.14)$ Delinquent Tax Revenue 140,000.00$ -$ 0.00%140,000.00$ -$ VT Payment in Lieu of Tax 216,000.00$ (44,092.31)$ 20.41%171,907.69$ -$ Total TAX REVENUE 21,399,140.22$ (8,702,711.54)$ 40.67%12,696,428.68$ (173,203.14)$ LOCAL OPTION TAXES Local Option Tax-Sales 3,895,585.88$ (330,706.43)$ 8.49%3,564,879.45$ -$ Local Option Tax-Rooms/Me 1,303,216.86$ (118,411.97)$ 9.09%1,184,804.89$ -$ Total LOCAL OPTION TAXES 5,198,802.74$ (449,118.40)$ 8.64%4,749,684.34$ -$ Total TAXES REVENUE 26,597,942.96$ (9,151,829.94)$ 34.41%17,446,113.02$ (173,203.14)$ INTEREST/PENALTY ON TAX Penalty Current & Prior 175,000.00$ (52,025.41)$ 29.73%122,974.59$ 8,995.22$ Interest Current & Prior 70,000.00$ (13,140.62)$ 18.77%56,859.38$ (1,325.31)$ Attorney Fees 1,000.00$ -$ 0.00%1,000.00$ -$ Fee to Collect State Educ 115,000.00$ -$ 0.00%115,000.00$ -$ Current Use 17,000.00$ -$ 0.00%17,000.00$ -$ Total INTEREST/PENALTY ON TAX 378,000.00$ (65,166.03)$ 17.24%312,833.97$ 7,669.91$ CITY MANAGER Grants-ARPA Salary 151,477.73$ -$ 0.00%151,477.73$ -$ Grants-ARPA Projects 436,000.00$ -$ 0.00%436,000.00$ -$ Grant-ARPA -Projects (CAP 417,000.00$ -$ 0.00%417,000.00$ -$ Other Grants (CIP Funding 43,000.00$ -$ 0.00%43,000.00$ -$ Administrative Services-S 71,114.05$ -$ 0.00%71,114.05$ -$ Administrative Services-W 150,273.20$ -$ 0.00%150,273.20$ -$ From Sewer-Audit & Actuar 4,244.76$ -$ 0.00%4,244.76$ -$ From SW-Audit & Actuary 3,981.34$ -$ 0.00%3,981.34$ -$ Marathon cost share-WW 15,312.75$ -$ 0.00%15,312.75$ -$ Marathon cost share-SW 13,398.66$ -$ 0.00%13,398.66$ -$ Pension Liab Note-WPC 39,075.00$ -$ 0.00%39,075.00$ -$ Pension Liab Note-SW 26,910.00$ -$ 0.00%26,910.00$ -$ From Water-Audit 2,647.80$ -$ 0.00%2,647.80$ -$ From SB Water-Insurance L 5,175.00$ -$ 0.00%5,175.00$ -$ Reimbursable Revenues -$ (776.94)$ 100.00%(776.94)$ -$ Spending Rebates 10,000.00$ (17,927.54)$ 179.28%(7,927.54)$ -$ From WPC-Payroll SVCS 1,609.95$ -$ 0.00%1,609.95$ -$ From SW-Payroll SVCS 1,408.70$ -$ 0.00%1,408.70$ -$ Adminstrative Services-CJ 3,500.00$ -$ 0.00%3,500.00$ -$ Interest on Investment 800,000.00$ (354,726.25)$ 44.34%445,273.75$ (127,454.40)$ CH Conference Rooms Renta 500.00$ -$ 0.00%500.00$ -$ PD 2nd Floor Lease Revenu 205,308.00$ (52,595.80)$ 25.62%152,712.20$ (17,531.60)$ Solar Credits 14,000.00$ (4,261.34)$ 30.44%9,738.66$ (2,959.52)$ Third Floor Rooms Rentals -$ (1,988.97)$ 100.00%(1,988.97)$ (145.35)$ Miscellaneous 2,000.00$ (2,392.47)$ 119.62%(392.47)$ (1,842.47)$ Transfer-In-Fund 242 75,000.00$ -$ 0.00%75,000.00$ -$ CIP-Other Fund Transferin 179,000.00$ -$ 0.00%179,000.00$ -$ Total CITY MANAGER 2,671,936.94$ (434,669.31)$ 16.27%2,237,267.63$ (149,933.34)$ CITY CLERK Recording Fees 230,000.00$ (35,974.50)$ 15.64%194,025.50$ (12,377.00)$ Photocopy Fees 18,000.00$ (2,647.00)$ 14.71%15,353.00$ (686.00)$ Photocopies-Vital Records 60,000.00$ (14,328.00)$ 23.88%45,672.00$ (4,077.00)$ Pet Licenses 28,000.00$ (951.00)$ 3.40%27,049.00$ (197.00)$ Pet Control Fees 1,000.00$ (1,103.50)$ 110.35%(103.50)$ (132.00)$ Beverage/Cabaret License 8,000.00$ (115.00)$ 1.44%7,885.00$ -$ Tobacco Licenses -$ (5.00)$ 100.00%(5.00)$ -$ Entertainment Permits -$ (70.00)$ 100.00%(70.00)$ -$ Marriage Licenses 1,500.00$ (735.00)$ 49.00%765.00$ (165.00)$ Green Mountain Passports 450.00$ (170.00)$ 37.78%280.00$ (52.00)$ Motor Vehicle Renewals 300.00$ -$ 0.00%300.00$ -$ General Election Reimburs 2,000.00$ -$ 0.00%2,000.00$ -$ Total CITY CLERK 349,250.00$ (56,099.00)$ 16.06%293,151.00$ (17,686.00)$ PLANNING Development Review 105,000.00$ (990.00)$ 0.94%104,010.00$ (435.00)$ Bianchi Ruling 20,000.00$ (6,231.88)$ 31.16%13,768.12$ (2,034.94)$ Zoning & Sign Permits 430,000.00$ (38,859.66)$ 9.04%391,140.34$ (13,948.41)$ Sewer Inspection Fees 2,500.00$ (650.00)$ 26.00%1,850.00$ (200.00)$ Peddlers' Permits 600.00$ -$ 0.00%600.00$ -$ Total PLANNING 558,100.00$ (46,731.54)$ 8.37%511,368.46$ (16,618.35)$ FIRE DEPARTMENT Electrical Inspection Rev 175,000.00$ (37,923.64)$ 21.67%137,076.36$ (3,803.40)$ Fire Inspection Revenue 1,000,000.00$ (198,972.31)$ 19.90%801,027.69$ (21,639.78)$ Outside Employment 4,000.00$ (3,896.75)$ 97.42%103.25$ (2,616.00)$ Misc.Revenue-Fire Dept.1,000.00$ -$ 0.00%1,000.00$ -$ Total FIRE DEPARTMENT 1,180,000.00$ (240,792.70)$ 20.41%939,207.30$ (28,059.18)$ AMBULANCE Ambulance Service Billing 1,222,360.03$ (329,127.85)$ 26.93%893,232.18$ (127,389.19)$ Miscellaneous Income 1,000.00$ -$ 0.00%1,000.00$ -$ Total AMBULANCE 1,223,360.03$ (329,127.85)$ 26.90%894,232.18$ (127,389.19)$ POLICE DEPARTMENT Vermont District Court 4,000.00$ (1,018.50)$ 25.46%2,981.50$ (404.50)$ Sale of Cruisers/Bequest 8,000.00$ (8,200.00)$ 102.50%(200.00)$ -$ Police Reports 750.00$ (135.00)$ 18.00%615.00$ (45.00)$ SHARP 5,000.00$ (975.11)$ 19.50%4,024.89$ -$ Drug Task Force Grant 110,000.00$ -$ 0.00%110,000.00$ -$ Parking Tickets 500.00$ (25.00)$ 5.00%475.00$ (25.00)$ Alarm Registrations 9,000.00$ (105.00)$ 1.17%8,895.00$ (30.00)$ Alarm Fines 500.00$ -$ 0.00%500.00$ -$ Off Duty Police 10,000.00$ (2,787.75)$ 27.88%7,212.25$ (255.00)$ Conference Room Rental -$ (450.00)$ 100.00%(450.00)$ -$ Bullet Proof Vest Grant 3,500.00$ (1,052.98)$ 30.09%2,447.02$ -$ Police Impact Fees 160,000.00$ -$ 0.00%160,000.00$ -$ Travelers Ins Reimburseme -$ (3,146.36)$ 100.00%(3,146.36)$ -$ Solar Credits 1,200.00$ (4,400.98)$ 366.75%(3,200.98)$ (3,226.82)$ Miscellaneous - Police 5,000.00$ (30.00)$ 0.60%4,970.00$ -$ Total POLICE DEPARTMENT 317,450.00$ (22,326.68)$ 7.03%295,123.32$ (3,986.32)$ HIGHWAY DEPARTMENT Road Opening Permits 85,000.00$ (22,418.00)$ 26.37%62,582.00$ (20,735.50)$ Overweight truck permits 1,800.00$ (5.00)$ 0.28%1,795.00$ -$ Highway State Aid-Paving 211,000.00$ (253,254.64)$ 120.03%(42,254.64)$ -$ Other Grants 220,000.00$ -$ 0.00%220,000.00$ -$ Administrative Svcs-Water 52,778.67$ -$ 0.00%52,778.67$ -$ Fuel Pump Surcharge 5,000.00$ (691.96)$ 13.84%4,308.04$ (194.18)$ HazMat Facility Lease 28,000.00$ (23,973.00)$ 85.62%4,027.00$ -$ School Bus Parts Reimbure -$ (160.80)$ 100.00%(160.80)$ (53.91)$ Gas/diesel reimbursement 150,000.00$ (21,385.80)$ 14.26%128,614.20$ (5,919.24)$ School vehicle repair pay 20,000.00$ -$ 0.00%20,000.00$ -$ Sewer pmt to Highway-Rent 276,491.10$ -$ 0.00%276,491.10$ -$ Sewer Reimbursement-Benef 37,816.87$ -$ 0.00%37,816.87$ -$ SW pmt to Highway-Rent 78,215.00$ -$ 0.00%78,215.00$ -$ SW Reimbursement-Benefits 37,816.87$ -$ 0.00%37,816.87$ -$ Hgwy Misc Revenue 20,000.00$ (9,131.58)$ 45.66%10,868.42$ (902.84)$ Assigned Fund Balance 360,000.00$ -$ 0.00%360,000.00$ -$ CIP-Other Fund Transferin 230,000.00$ -$ 0.00%230,000.00$ -$ Total HIGHWAY DEPARTMENT 1,813,918.51$ (331,020.78)$ 18.25%1,482,897.73$ (27,805.67)$ Senior Programs Grants 2,500.00$ -$ 0.00%2,500.00$ -$ Senior Room Rentals 7,500.00$ (1,375.00)$ 18.33%6,125.00$ (475.00)$ Senior Programs 1,000.00$ (1,287.00)$ 128.70%(287.00)$ (933.00)$ Meal Costs 15,000.00$ (3,073.00)$ 20.49%11,927.00$ (1,028.00)$ Donations 150.00$ (50.00)$ 33.33%100.00$ (50.00)$ Total Senior Programs 26,150.00$ (5,785.00)$ 22.12%20,365.00$ (2,486.00)$ SPECIAL ACTIVITIES Youth Programs 70,000.00$ (17,094.25)$ 24.42%52,905.75$ (9,341.00)$ Adult Evening Classes 3,000.00$ (1,084.67)$ 36.16%1,915.33$ (309.62)$ Special Event Revenue 20,000.00$ (10,595.67)$ 52.98%9,404.33$ (2,424.00)$ SoBu Night Out 30,000.00$ (9,161.00)$ 30.54%20,839.00$ (420.00)$ Adult Evening Classes -$ (200.00)$ 100.00%(200.00)$ -$ Total SPECIAL ACTIVITIES 123,000.00$ (38,135.59)$ 31.00%84,864.41$ (12,494.62)$ Total RECREATION 149,150.00$ (43,920.59)$ 29.45%105,229.41$ (14,980.62)$ PUBLIC LIBRARY Grants 1,000.00$ -$ 0.00%1,000.00$ -$ Library Lost Books 1,000.00$ (1,221.97)$ 122.20%(221.97)$ (332.90)$ Fines and Fees -$ (59.90)$ 100.00%(59.90)$ (9.00)$ Non-Resident Fees 4,000.00$ (1,538.41)$ 38.46%2,461.59$ (620.00)$ Conference Room Rental 6,000.00$ (2,131.47)$ 35.52%3,868.53$ (1,405.20)$ Libriary Copies and Print -$ (1,245.98)$ 100.00%(1,245.98)$ (357.54)$ Total PUBLIC LIBRARY 12,000.00$ (6,197.73)$ 51.65%5,802.27$ (2,724.64)$ Total GENERAL FUND 35,251,108.44$ (10,727,882.15)$ 30.43%24,523,226.29$ (554,716.54)$ Revenue Report Revenue Report - RENTAL REGISTRY Current Year Period 3 Sep Estimated Received % Budget Uncollected FY-24/25 MTD Account Revenue To Date Received Balance Pd 3 Sep RENTAL REGISTRY Rental Registry Fees 365,000.00$ (86,535.00)$ 3.15 278,465.00$ (53,700.00)$ Code-Compliance Reserve 10,000.00$ -$ 0 10,000.00$ -$ Total 375,000.00$ (86,535.00)$ 3.24 288,465.00$ (53,700.00)$ City of South Burlington General Ledger Revenue Report - ENTERPRISE FUND/W.P.C. Current Year Period 3 September Estimated Received % Budget Uncollected FY-24/25 MTD Account Revenue To Date Received Balance Pd 3 Sep WATER POLLUTION CONTROL CHARGES FOR SERVICES W.P.C. User Fees 4,515,768.00$ (1,101,235.66)$ 24.39% 3,414,532.34$ (512,689.20)$ Sewer Septage Revenue 21,850.00$ (6,885.00)$ 31.51% 14,965.00$ (6,885.00)$ Connection Fees 889,499.00$ (83,927.49)$ 9.44% 805,571.51$ (16,918.19)$ Enviromental Impact -$ (886.00)$ 00.00% (886.00)$ -$ Total CHARGES FOR SERVICES 5,427,117.00$ (1,192,934.15)$ 21.98% 4,234,182.85$ (536,492.39)$ BOND AND LOAN PROCEEDS Colchester A/P Pkwy Pm 742,310.00$ -$ 0.00% 742,310.00$ -$ Total BOND AND LOAN PROCEEDS 742,310.00$ -$ 0.00% 742,310.00$ -$ MISCELLANEOUS Miscellaneous Rev.-W.P 10,000.00$ (11,365.00)$ 13.65% (1,365.00)$ -$ Total MISCELLANEOUS 10,000.00$ (11,365.00)$ 13.65% (1,365.00)$ -$ Total ENTERPRISE FUND/W.P.C.6,179,427.00$ (1,204,299.15)$ 19.49%4,975,127.85$ (536,492.39)$ City of South Burlington General Ledger Revenue Report - STORM WATER UTILITIES Current Year Period 3 September Estimated Received % Budget Uncollected FY-24/25 MTD Account Revenue To Date Received Balance Pd 3 Sep S/WATER UTILITIES REVENUE Intergovernmental Revenue 903,000.00$ -$ 0.00% 903,000.00$ -$ S/W User Fees - Water Bil 2,898,039.31$ (769,547.92)$ 26.55% 2,128,491.39$ (224,853.08)$ Street Sweeping -$ (80,000.00)$ 100.00% (80,000.00)$ -$ GIS Reimb From Other Fund 90,743.32$ -$ 0.00% 90,743.32$ -$ Pmts from other towns 30,000.00$ -$ 0.00% 30,000.00$ -$ Land Owner Payments 121,000.00$ -$ 0.00% 121,000.00$ -$ Stormwater Miscellaneous 25,000.00$ -$ 0.00% 25,000.00$ -$ Reserve Transfer In 72,624.78$ -$ 0.00% 72,624.78$ -$ Total STORM WATER UTILITIES 4,140,407.41$ (849,547.92)$ 20.52%3,290,859.49$ (224,853.08)$ City of South Burlington General Ledger Expenditure Report - GENERAL FUND Current Year Period 3 September % Budget Unencumbered FY-24/25 MTD Account Budget Expenditures Expended Balance Pd 3 Sep GENERAL GOVERNMENT EXP. CITY COUNCIL General Expenses 3,500.00$ 135.00$ 3.86%3,365.00$ 135.00$ Housing Trust 75,000.00$ -$ 0.00%75,000.00$ -$ Advertising 2,000.00$ -$ 0.00%2,000.00$ -$ Councilors 7,750.00$ -$ 0.00%7,750.00$ -$ Liquor Control 500.00$ -$ 0.00%500.00$ -$ Total CITY COUNCIL 88,750.00$ 135.00$ 0.15%88,615.00$ 135.00$ HR & BENFITS ADMINISTRATI Wages & Benefits HR&Benefits Admin Salarie 174,139.29$ 37,738.20$ 21.67%136,401.09$ 13,748.80$ EAP Services -$ 1,500.00$ 100.00%(1,500.00)$ -$ Wellness/Fitness -$ (500.00)$ 100.00%500.00$ -$ Fringe Benefits 800.00$ 600.00$ 75.00%200.00$ -$ FICA/Medicare 13,321.66$ 2,899.50$ 21.77%10,422.16$ 1,056.38$ Child Care Tax 574.66$ 42.39$ 7.38%532.27$ 28.26$ Vision Plan 257.52$ 58.44$ 22.69%199.08$ 19.48$ Disability Insurance 1,388.18$ 447.21$ 32.22%940.97$ 298.14$ Group Health Insurance 58,600.99$ 8,824.18$ 15.06%49,776.81$ 2,611.76$ Bank - Benefits -$ 305.85$ 100.00%(305.85)$ 109.75$ Group Life Insurance 625.24$ 156.18$ 24.98%469.06$ 104.12$ Group Dental Insurance 2,261.16$ 565.29$ 25.00%1,695.87$ 188.43$ Pension 24,572.14$ -$ 0.00%24,572.14$ -$ ICMA Match 9,577.66$ 1,328.97$ 13.88%8,248.69$ 483.80$ Total Wages & Benefits 286,118.50$ 53,966.21$ 18.86%232,152.29$ 18,648.92$ Wellness/Activities 5,000.00$ -$ 0.00%5,000.00$ -$ EAP Services 6,000.00$ -$ 0.00%6,000.00$ -$ Benefits Management 4,000.00$ -$ 0.00%4,000.00$ -$ Advertising 10,000.00$ 2,874.50$ 28.75%7,125.50$ 1,837.50$ Telephone 480.00$ 120.00$ 25.00%360.00$ 40.00$ Dues and Subscriptions 2,000.00$ -$ 0.00%2,000.00$ -$ Hiring-required testing 8,000.00$ 50.00$ 0.63%7,950.00$ -$ Payroll Services 50,000.00$ 13,350.39$ 26.70%36,649.61$ 4,961.72$ Contractual Services 18,457.00$ 18,685.80$ 101.24%(228.80)$ -$ Travel and Training 4,000.00$ 3,488.00$ 87.20%512.00$ -$ Marathon Health 317,000.00$ 63,486.34$ 20.03%253,513.66$ 20,092.63$ Total HR & BENFITS ADMINISTRATI 711,055.50$ 156,021.24$ 21.94%555,034.26$ 45,580.77$ GF INSURANCE Workers Comp Insurance 377,718.89$ 85,390.90$ 22.61%292,327.99$ -$ Property Insurance 325,822.40$ 93,497.95$ 28.70%232,324.45$ -$ Bonding Insurance-Officer 8,000.00$ 5,250.00$ 65.63%2,750.00$ 5,250.00$ VLCT Unemployment Insuran 20,644.89$ 2,339.00$ 11.33%18,305.89$ 2,339.00$ Accident -Deductibles 8,500.00$ -$ 0.00%8,500.00$ -$ Total GF INSURANCE 740,686.18$ 186,477.85$ 25.18%554,208.33$ 7,589.00$ CITY MANAGER Wages & Benefits City Mgr.Salaries-Perm.333,176.90$ 48,341.40$ 14.51%284,835.50$ 17,616.00$ Fringe Benefits 900.00$ 600.00$ 66.67%300.00$ -$ FICA/Medicare 25,488.03$ 3,889.94$ 15.26%21,598.09$ 1,417.42$ Child Care Tax 1,099.48$ 51.39$ 4.67%1,048.09$ 34.26$ Vision Plan 312.84$ 47.31$ 15.12%265.53$ 15.77$ Disability Insurance 2,082.27$ 492.75$ 23.66%1,589.52$ 328.50$ Group Health Insurance 70,187.17$ 10,485.47$ 14.94%59,701.70$ 3,128.13$ Group Life Insurance 937.86$ 199.50$ 21.27%738.36$ 133.00$ Group Dental Insurance 2,758.68$ 467.22$ 16.94%2,291.46$ 155.74$ Pension 48,104.07$ -$ 0.00%48,104.07$ -$ ICMA Match 26,479.70$ 4,388.06$ 16.57%22,091.64$ 1,596.22$ Total Wages & Benefits 511,527.00$ 68,963.04$ 13.48%442,563.96$ 24,425.04$ Office Supplies 5,000.00$ 770.41$ 15.41%4,229.59$ 544.81$ Advertising 15,000.00$ 616.00$ 4.11%14,384.00$ -$ Telephone 1,000.00$ 520.00$ 52.00%480.00$ 200.00$ Postage 600.00$ -$ 0.00%600.00$ -$ Dues and Subscriptions 4,200.00$ 175.38$ 4.18%4,024.62$ 110.98$ Printing 3,000.00$ -$ 0.00%3,000.00$ -$ Consulting Fees 50,000.00$ 15,500.00$ 31.00%34,500.00$ 3,000.00$ Climate Action Consulting 75,000.00$ -$ 0.00%75,000.00$ -$ School Crossing Guard 30,000.00$ -$ 0.00%30,000.00$ -$ Travel & Training 6,000.00$ 4,710.00$ 78.50%1,290.00$ 3,800.00$ Total CITY MANAGER 701,327.00$ 91,254.83$ 13.01%610,072.17$ 32,080.83$ LEGAL Wages & Benefits Salaries 224,336.64$ 50,478.80$ 22.50%173,857.84$ 18,390.40$ Fringe Benefits 600.00$ 600.00$ 100.00%-$ -$ FICA/Medicare 17,161.75$ 3,957.96$ 23.06%13,203.79$ 1,444.66$ Child Care Tax 740.31$ 54.03$ 7.30%686.28$ 36.02$ Vision Plan 208.44$ 47.31$ 22.70%161.13$ 15.77$ Disability Insurance 1,388.18$ 480.21$ 34.59%907.97$ 320.14$ Group Health Plan 46,648.84$ 6,958.15$ 14.92%39,690.69$ 2,079.06$ Group Life Insurance 625.24$ 270.18$ 43.21%355.06$ 180.12$ Group Dental Insurance 1,868.88$ 467.22$ 25.00%1,401.66$ 155.74$ Pension 31,331.52$ -$ 0.00%31,331.52$ -$ ICMA Match 9,917.75$ 2,446.08$ 24.66%7,471.67$ 925.62$ Total Wages & Benefits 334,827.55$ 65,759.94$ 19.64%269,067.61$ 23,547.53$ Dues and Subscriptions 9,950.00$ 1,359.60$ 13.66%8,590.40$ -$ Legal/Labor/Suits 65,000.00$ 157.50$ 0.24%64,842.50$ 157.50$ Professional Development 4,000.00$ 1,341.84$ 33.55%2,658.16$ 1,341.84$ Total LEGAL 413,777.55$ 68,618.88$ 16.58%345,158.67$ 25,046.87$ ADMINISTRATIVE SERVICES Wages & Benefits Salaries 256,661.66$ 12,689.16$ 4.94%243,972.50$ 730.32$ Leave Time Turn-In 2,134.40$ -$ 0.00%2,134.40$ -$ Fringe Benefits 1,500.00$ 300.00$ 20.00%1,200.00$ -$ FICA/Medicare 19,634.62$ 3,546.46$ 18.06%16,088.16$ 1,336.81$ Child Care Tax 846.98$ 47.87$ 5.65%799.11$ 32.03$ Vision Plan 313.20$ 36.27$ 11.58%276.93$ 12.09$ Disability Insurance 2,082.27$ 418.50$ 20.10%1,663.77$ 279.00$ Group Health Plan 71,488.22$ 10,680.87$ 14.94%60,807.35$ 3,186.12$ Group Life Insurance 937.86$ 57.00$ 6.08%880.86$ 38.00$ Group Dental Insurance 2,669.40$ 346.83$ 12.99%2,322.57$ 115.61$ Pension 36,216.56$ -$ 0.00%36,216.56$ -$ ICMA Match 14,116.39$ 2,205.04$ 15.62%11,911.35$ 803.34$ Total Wages & Benefits 408,601.56$ 30,328.00$ 7.42%378,273.56$ 6,533.32$ Office Supplies 15,000.00$ 292.96$ 1.95%14,707.04$ 115.32$ Vehicle - Maintenance 1,800.00$ 264.56$ 14.70%1,535.44$ 118.86$ Office Equipment Fees 18,000.00$ 1,449.88$ 8.05%16,550.12$ 344.54$ Branding and Outreach 20,000.00$ 1,360.00$ 6.80%18,640.00$ 1,360.00$ Digital Media 19,000.00$ -$ 0.00%19,000.00$ -$ Contingency Funds 150,000.00$ 2,003.12$ 1.34%147,996.88$ -$ Energy Efficiency 40,000.00$ -$ 0.00%40,000.00$ -$ Archives and Digitalizati 20,000.00$ 16,220.84$ 81.10%3,779.16$ -$ Street Lights 170,000.00$ 26,103.37$ 15.35%143,896.63$ 12,282.16$ Stormwater User Rent 350,000.00$ 7,534.08$ 2.15%342,465.92$ 7,534.08$ Parking Lot Lease 43,800.00$ -$ 0.00%43,800.00$ -$ 19 Gregory Lease-Tax pmts 50,000.00$ 16,632.71$ 33.27%33,367.29$ -$ Illuminate VT 30,000.00$ -$ 0.00%30,000.00$ -$ Council/Board Secretary 18,000.00$ 33,171.88$ 184.29%(15,171.88)$ 16,561.68$ Public Art 35,000.00$ -$ 0.00%35,000.00$ -$ Total ADMINISTRATIVE SERVICES 1,389,201.56$ 135,361.40$ 9.74%1,253,840.16$ 44,849.96$ INFORMATION TECHNOLOGY Wages & Benefits IT Salaries 275,173.39$ 58,231.54$ 21.16%216,941.85$ 21,217.61$ Leave time Turn-in 3,232.00$ -$ 0.00%3,232.00$ -$ IT-Overtime 4,000.00$ 30.92$ 0.77%3,969.08$ -$ Fringe Benefits 900.00$ 300.00$ 33.33%600.00$ -$ FICA/Medicare 21,050.76$ 4,645.87$ 22.07%16,404.89$ 1,691.98$ Child Care Tax 908.07$ 64.00$ 7.05%844.07$ 42.62$ Vision Plan 361.56$ 59.97$ 16.59%301.59$ 19.99$ Disability Insurance 2,082.27$ 654.00$ 31.41%1,428.27$ 436.00$ Group Health Plan 81,892.28$ 12,233.92$ 14.94%69,658.36$ 3,649.82$ Group Life Insurance 937.86$ 176.13$ 18.78%761.73$ 117.42$ Group Dental Insurance 3,240.24$ 569.28$ 17.57%2,670.96$ 189.76$ Pension 38,495.43$ -$ 0.00%38,495.43$ -$ ICMA Match 12,642.92$ 3,202.71$ 25.33%9,440.21$ 1,166.96$ Total Wages & Benefits 444,916.78$ 80,168.34$ 18.02%364,748.44$ 28,532.16$ Computer Software 90,000.00$ 20,026.03$ 22.25%69,973.97$ 12,110.09$ IT Utility Services 30,900.00$ 4,735.72$ 15.33%26,164.28$ 1,723.28$ IT Support Service 15,000.00$ 92.50$ 0.62%14,907.50$ -$ Travel and Training 2,000.00$ 576.35$ 28.82%1,423.65$ 576.35$ IT Capital Projects 65,000.00$ 898.01$ 1.38%64,101.99$ 497.38$ Total INFORMATION TECHNOLOGY 647,816.78$ 106,496.95$ 16.44%541,319.83$ 43,439.26$ CITY CLERK Wages & Benefits City Clerk Salaries-Perm.259,657.26$ 54,352.32$ 20.93%205,304.94$ 19,613.83$ Leave Time Turn-In 3,772.00$ -$ 0.00%3,772.00$ -$ Overtime 1,000.00$ 190.01$ 19.00%809.99$ -$ Fringe Benefits 1,800.00$ 764.98$ 42.50%1,035.02$ -$ FICA/Medicare 19,863.78$ 4,228.71$ 21.29%15,635.07$ 1,520.96$ Child Care Tax 856.87$ 63.18$ 7.37%793.69$ 41.66$ Vision Plan 465.96$ 75.62$ 16.23%390.34$ 23.67$ Disability Insurance 2,776.36$ 808.26$ 29.11%1,968.10$ 538.84$ Group Health Plan 106,985.06$ 15,964.96$ 14.92%91,020.10$ 4,768.16$ Group Life Insurance 1,250.48$ 197.79$ 15.82%1,052.69$ 131.86$ Group Dental Insurance 3,648.48$ 731.13$ 20.04%2,917.35$ 229.89$ Pension 42,201.15$ -$ 0.00%42,201.15$ -$ ICMA Match 3,616.32$ 1,295.74$ 35.83%2,320.58$ 471.94$ Total Wages & Benefits 447,893.72$ 78,672.70$ 17.57%369,221.02$ 27,340.81$ General Supplies 6,500.00$ 1,809.84$ 27.84%4,690.16$ 986.04$ Animal Control 5,000.00$ -$ 0.00%5,000.00$ -$ Election Expenses 12,000.00$ 5,104.96$ 42.54%6,895.04$ 1,754.96$ Election Reimbursable 2,000.00$ -$ 0.00%2,000.00$ -$ Telephone 400.00$ -$ 0.00%400.00$ -$ Postage 2,500.00$ -$ 0.00%2,500.00$ -$ Dues and Subscriptions 400.00$ -$ 0.00%400.00$ -$ Printing 600.00$ -$ 0.00%600.00$ -$ BCA elections 9,700.00$ 2,497.50$ 25.75%7,202.50$ 2,497.50$ Election Workers 9,000.00$ 2,043.69$ 22.71%6,956.31$ 2,043.69$ BCA Appeals/Abatements 400.00$ -$ 0.00%400.00$ -$ Office Equip Maintenance 1,800.00$ 582.37$ 32.35%1,217.63$ 450.44$ Travel & Training 4,200.00$ -$ 0.00%4,200.00$ -$ Copier Payment 2,100.00$ 392.72$ 18.70%1,707.28$ 392.72$ Total CITY CLERK 504,493.72$ 91,103.78$ 18.06%413,389.94$ 35,466.16$ FACILITIES Wages & Benefits Physical Plant Salaries 316,715.88$ 63,263.85$ 19.97%253,452.03$ 23,383.75$ Overtime 5,000.00$ 567.28$ 11.35%4,432.72$ 269.78$ Fringe Benefits 2,300.00$ 600.00$ 26.09%1,700.00$ -$ FICA/Medicare 24,228.76$ 4,972.18$ 20.52%19,256.58$ 1,838.93$ Child Care Tax 1,045.16$ 73.16$ 7.00%972.00$ 49.04$ Vision Plan 472.56$ 96.15$ 20.35%376.41$ 32.05$ Disability Insurance 3,470.45$ 989.37$ 28.51%2,481.08$ 659.58$ Group Health Plan 108,865.91$ 16,242.92$ 14.92%92,622.99$ 4,851.97$ Group Life Insurance 1,563.10$ 142.50$ 9.12%1,420.60$ 95.00$ Group Dental Insurance 4,146.00$ 938.43$ 22.63%3,207.57$ 312.81$ Pension 43,878.79$ -$ 0.00%43,878.79$ -$ ICMA Match 11,349.82$ 1,958.72$ 17.26%9,391.10$ 673.53$ Total Wages & Benefits 523,036.43$ 89,844.56$ 17.18%433,191.87$ 32,166.44$ Cleaning Supplies 48,250.00$ 3,108.28$ 6.44%45,141.72$ 811.36$ Vehicle Repair 2,500.00$ -$ 0.00%2,500.00$ -$ Building Maintenance 28,450.00$ 11,975.17$ 42.09%16,474.83$ 1,175.47$ Building Repair 28,000.00$ 10,538.49$ 37.64%17,461.51$ 10,440.76$ Bio waste Disposal 600.00$ -$ 0.00%600.00$ -$ Recycle & Trash Removal 20,000.00$ 3,819.91$ 19.10%16,180.09$ 3,819.91$ HVAC Maintenance 51,350.00$ 19,417.99$ 37.81%31,932.01$ 12,636.13$ Lease Reimbursables Exp -$ 4,877.94$ 100.00%(4,877.94)$ 4,685.67$ Generator Preventive Main 21,300.00$ -$ 0.00%21,300.00$ -$ Electricity-City Hall 73,575.00$ 9,965.24$ 13.54%63,609.76$ 5,355.58$ Heating/Cooling-City Hall 15,500.00$ 135.04$ 0.87%15,364.96$ 91.97$ Facilities Maintenance 18,500.00$ 1,929.70$ 10.43%16,570.30$ 509.98$ Facilities Cleaning svcs 55,600.00$ 6,651.28$ 11.96%48,948.72$ 3,073.14$ Wheeler House -$ (573.13)$ 100.00%573.13$ (1,150.22)$ Physical Plant CIP Projec 333,000.00$ -$ 0.00%333,000.00$ -$ Total PHYSICAL PLANT 1,219,661.43$ 161,690.47$ 13.26%1,057,970.96$ 73,616.19$ ASSESSING/TAX/FINANCE Wages & Benefits Assessing/Tax/Fin. -Salar 417,700.16$ 95,792.09$ 22.93%321,908.07$ 45,999.01$ Leave Time Turn-In 3,322.80$ -$ 0.00%3,322.80$ -$ Overtime 300.00$ 438.44$ 146.15%(138.44)$ -$ Fringe Benefits 2,100.00$ 1,100.00$ 52.38%1,000.00$ 200.00$ FICA/Medicare 32,321.26$ 7,185.48$ 22.23%25,135.78$ 3,293.41$ Child Care Tax 1,378.41$ 77.76$ 5.64%1,300.65$ 52.54$ Vision Plan 619.08$ 136.30$ 22.02%482.78$ 42.64$ Disability Insurance 3,470.45$ 1,020.49$ 29.41%2,449.96$ 654.67$ Group Health Plan 111,179.02$ 16,611.26$ 14.94%94,567.76$ 4,955.08$ Group Life Insurance 1,563.10$ 254.41$ 16.28%1,308.69$ 144.02$ Group Dental Insurance 5,501.40$ 1,375.35$ 25.00%4,126.05$ 458.45$ Pension 70,338.81$ -$ 0.00%70,338.81$ -$ ICMA Match 22,973.51$ 3,255.07$ 14.17%19,718.44$ 1,091.78$ Total Wages & Benefits 672,768.00$ 127,246.65$ 18.91%545,521.35$ 56,891.60$ Office Supplies 3,200.00$ 65.65$ 2.05%3,134.35$ 65.65$ Tax Sales Advertising 500.00$ 360.77$ 72.15%139.23$ 360.77$ Telephone 350.00$ -$ 0.00%350.00$ -$ Postage 6,200.00$ 4,026.56$ 64.94%2,173.44$ -$ Dues and Memberships 800.00$ 165.60$ 20.70%634.40$ 55.40$ Printing 4,000.00$ 3,968.83$ 99.22%31.17$ -$ Gen Govt. Audit/Accountin 32,000.00$ 18,600.00$ 58.13%13,400.00$ -$ Appeals and Abatements 5,000.00$ -$ 0.00%5,000.00$ -$ Gen Govt. Actuaries/Pensi 26,000.00$ -$ 0.00%26,000.00$ -$ Consulting/Assessing Othr 30,000.00$ 10,830.00$ 36.10%19,170.00$ 10,830.00$ NEMRC/APEX 9,000.00$ 7,397.52$ 82.19%1,602.48$ -$ Travel & Training 4,000.00$ 360.00$ 9.00%3,640.00$ 360.00$ ASSIGNED FUND BALANCE EXP -$ 1,101.05$ 100.00%(1,101.05)$ 1,101.05$ Total ASSESSING/TAX/FINANCE 793,818.00$ 174,122.63$ 21.93%619,695.37$ 69,664.47$ PLANNING/DESIGN REVIEW Wages & Benefits Planning Salaries-Perm.474,778.97$ 99,268.94$ 20.91%375,510.03$ 36,446.25$ Leave Time Turn-In 2,428.00$ -$ 0.00%2,428.00$ -$ Overtime 5,000.00$ -$ 0.00%5,000.00$ -$ Fringe Benefits 2,300.00$ 300.00$ 13.04%2,000.00$ -$ FICA/Medicare 37,054.99$ 7,844.98$ 21.17%29,210.01$ 2,879.06$ Child Care Tax 1,566.77$ 97.91$ 6.25%1,468.86$ 65.45$ Vision Plan 263.76$ 72.45$ 27.47%191.31$ 24.15$ Disability Insurance 3,470.45$ 1,079.25$ 31.10%2,391.20$ 719.50$ Group Health Plan 69,670.25$ 10,473.10$ 15.03%59,197.15$ 3,105.10$ Group Life Insurance 1,563.10$ 256.50$ 16.41%1,306.60$ 171.00$ Group Dental Insurance 2,863.92$ 840.36$ 29.34%2,023.56$ 280.12$ Pension 61,158.97$ -$ 0.00%61,158.97$ -$ ICMA Match 23,838.37$ 5,041.80$ 21.15%18,796.57$ 1,834.75$ Total Wages & Benefits 685,957.55$ 125,275.29$ 18.26%560,682.26$ 45,525.38$ Office Supplies 2,500.00$ 136.75$ 5.47%2,363.25$ 73.21$ Public Meeting Advertisin 5,000.00$ 1,265.00$ 25.30%3,735.00$ 695.00$ Telephone 150.00$ -$ 0.00%150.00$ -$ Postage 800.00$ -$ 0.00%800.00$ -$ Dues and Subscriptions 2,000.00$ -$ 0.00%2,000.00$ -$ Consultants 75,000.00$ 8,422.60$ 11.23%66,577.40$ 8,422.60$ Committee Support 2,500.00$ -$ 0.00%2,500.00$ -$ Payment for GIS Services 13,084.00$ -$ 0.00%13,084.00$ -$ PC/DRB Stipends 9,000.00$ -$ 0.00%9,000.00$ -$ Equipment Contracts 1,500.00$ 163.62$ 10.91%1,336.38$ 163.62$ Permitting Software 30,000.00$ -$ 0.00%30,000.00$ -$ Travel & Training 7,500.00$ 1,007.80$ 13.44%6,492.20$ 607.80$ Total PLANNING/DESIGN REVIEW 834,991.55$ 136,271.06$ 16.32%698,720.49$ 55,487.61$ TO CAPITAL/RESERVE FUNDS Fuel Pump Reserve Fund 8,200.00$ -$ 0.00%8,200.00$ -$ Payment to Sickbank Fund 125,000.00$ -$ 0.00%125,000.00$ -$ To Capital Improvements 860,000.00$ -$ 0.00%860,000.00$ -$ Total TO CAPITAL/RESERVE FUNDS 993,200.00$ -$ 0.00%993,200.00$ -$ Total GENERAL GOVERNMENT EXP.9,038,779.27$ 1,307,554.09$ 14.47%7,731,225.18$ 432,956.12$ PUBLIC SAFETY FIRE DEPARTMENT Wages & Benefits Fire Salaries-Permanent 2,988,576.80$ 656,238.95$ 21.96%2,332,337.85$ 219,994.92$ Leave Time Turn-In 5,500.00$ -$ 0.00%5,500.00$ -$ Holiday Pay 384,773.57$ 107,738.46$ 28.00%277,035.11$ 41,728.00$ Fair Labor Standard O/T 127,509.36$ -$ 0.00%127,509.36$ -$ F/D Overtime 190,500.00$ 30,359.43$ 15.94%160,140.57$ 10,094.02$ F/D Overtime - Training 45,000.00$ 20,180.31$ 44.85%24,819.69$ 7,069.98$ F/D Overtime - Emerg Call 10,000.00$ 1,040.82$ 10.41%8,959.18$ 262.42$ Wellness/Fitness 26,375.00$ 1,500.00$ 5.69%24,875.00$ 750.00$ Fire-Off Duty Outside Emp 4,000.00$ 2,550.00$ 63.75%1,450.00$ 1,325.00$ New Employee Training 5,000.00$ -$ 0.00%5,000.00$ -$ Fire Inspector Car/Equipm -$ 1,200.00$ 100.00%(1,200.00)$ -$ FICA/Medicare 286,902.52$ 61,998.02$ 21.61%224,904.50$ 21,393.63$ Child Care Tax 11,594.93$ 812.11$ 7.00%10,782.82$ 535.56$ Vision Plan 3,533.16$ 685.54$ 19.40%2,847.62$ 221.34$ Disability Insurance 4,883.88$ 1,314.77$ 26.92%3,569.11$ 821.36$ Group Health Insurance 815,349.16$ 121,708.01$ 14.93%693,641.15$ 36,338.82$ Group Life Insurance 12,817.42$ 1,532.92$ 11.96%11,284.50$ 985.72$ Group Dental Insurance 32,909.64$ 8,047.21$ 24.45%24,862.43$ 2,577.69$ Pension 467,845.59$ -$ 0.00%467,845.59$ -$ ICMA Match 12,754.62$ 3,137.46$ 24.60%9,617.16$ 1,326.77$ Total Wages & Benefits 5,435,825.65$ 1,020,044.01$ 18.77%4,415,781.64$ 345,425.23$ Office Supplies 3,000.00$ 258.40$ 8.61%2,741.60$ 28.34$ Hoses Nozzles Misc.6,000.00$ 585.85$ 9.76%5,414.15$ 585.85$ Medical Supplies-Disposal 52,750.00$ 15,272.85$ 28.95%37,477.15$ 11,024.61$ Medical Supplies-Oxygen 4,400.00$ 806.74$ 18.34%3,593.26$ 464.66$ Medical Equipment Replace 18,500.00$ 2,389.14$ 12.91%16,110.86$ 2,389.14$ Vaccinations-HEP 500.00$ -$ 0.00%500.00$ -$ REHAB Supplies 300.00$ 28.92$ 9.64%271.08$ -$ Station Operating Supply 2,500.00$ 1,104.21$ 44.17%1,395.79$ 738.21$ Maintenance Tools 500.00$ 42.71$ 8.54%457.29$ -$ Uniforms-Career 30,000.00$ 3,714.41$ 12.38%26,285.59$ 1,254.78$ Firefighting Clothing 40,000.00$ 31.79$ 0.08%39,968.21$ -$ Gas Chief's vehicle & rei 5,985.00$ 1,569.63$ 26.23%4,415.37$ 491.08$ Diesel Fuel 41,000.00$ 9,444.31$ 23.03%31,555.69$ 3,442.67$ Oil 1,200.00$ 1,000.47$ 83.37%199.53$ 655.29$ Films and Books 800.00$ 483.29$ 60.41%316.71$ 483.29$ Fire Prevention Materials 1,000.00$ 54.09$ 5.41%945.91$ 54.09$ Fire Extinguishers 850.00$ 445.00$ 52.35%405.00$ 445.00$ Airpacks Maintenance 10,000.00$ 4,206.97$ 42.07%5,793.03$ 3,393.71$ Telephone/Internet 25,000.00$ 7,457.39$ 29.83%17,542.61$ 3,019.35$ Postage-Tool Shipping 1,000.00$ 124.37$ 12.44%875.63$ 124.37$ Dues and Subscriptions 4,000.00$ 715.00$ 17.88%3,285.00$ -$ Fire Station Maintenance 30,000.00$ 3,009.07$ 10.03%26,990.93$ 1,636.67$ Laundry and Bedding 4,000.00$ -$ 0.00%4,000.00$ -$ Radio Repair 7,500.00$ 1,021.82$ 13.62%6,478.18$ 212.00$ Vehicle Maintenance 38,000.00$ 2,858.65$ 7.52%35,141.35$ 246.34$ Vehicle Repair 34,000.00$ 10,113.74$ 29.75%23,886.26$ 4,104.36$ Equipment R & M 25,000.00$ 8,783.68$ 35.13%16,216.32$ 7,783.68$ Truck Tires 6,000.00$ -$ 0.00%6,000.00$ -$ Fire Inspector Car/Equipm 850.00$ -$ 0.00%850.00$ -$ Computers Contract ACS 50,000.00$ 31,983.44$ 63.97%18,016.56$ 32.81$ Fire Safety Equipment 35,500.00$ 3,982.62$ 11.22%31,517.38$ 3,982.62$ Communication Tower Rent 5,100.00$ -$ 0.00%5,100.00$ -$ Equipment Purchase 500.00$ -$ 0.00%500.00$ -$ F/D Furniture/Equipment 7,000.00$ 7,421.23$ 106.02%(421.23)$ 4,869.43$ EMS Patient Care Equip 34,000.00$ 1,387.90$ 4.08%32,612.10$ 1,387.90$ Training Schools 15,000.00$ 8,319.14$ 55.46%6,680.86$ 7,895.54$ Training Schools-Electric 400.00$ -$ 0.00%400.00$ -$ Training Equipment 4,200.00$ -$ 0.00%4,200.00$ -$ To Reserve Fund-Training 30,000.00$ 657.98$ 2.19%29,342.02$ -$ Recruiting & Testing 3,000.00$ 39.75$ 1.33%2,960.25$ 26.50$ Fire Station #1 Heat/Elec 22,000.00$ 3,687.58$ 16.76%18,312.42$ 3,598.86$ Fire Station #2 Heat/Elec 14,000.00$ 1,999.27$ 14.28%12,000.73$ 975.04$ Ambulance Billing Service 55,006.20$ 8,500.62$ 15.45%46,505.58$ 8,500.62$ State pmt Medicaid/Medica 41,560.24$ -$ 0.00%41,560.24$ -$ Copier Payment 500.00$ 945.66$ 189.13%(445.66)$ 132.94$ Vehicle-Fire/Ambulance 432,000.00$ -$ 0.00%432,000.00$ -$ All Other CIP Projects 155,000.00$ 95,000.00$ 61.29%60,000.00$ 21,275.00$ Thermal Imaging Cameras 20,000.00$ -$ 0.00%20,000.00$ -$ Note on Quint Fire Truck -$ (4.00)$ 100.00%4.00$ -$ Total FIRE DEPARTMENT 6,755,227.09$ 1,259,487.70$ 18.64%5,495,739.39$ 440,679.98$ POLICE DEPARTMENT Wages & Benefits Police Salaries-Permanent 3,908,158.32$ 755,564.97$ 19.33%3,152,593.35$ 239,613.80$ Rec Path Patrol - Interns 16,000.00$ -$ 0.00%16,000.00$ -$ Leave Time Turn-In 4,500.00$ -$ 0.00%4,500.00$ -$ Police Salaries-Overtime 314,000.00$ 96,762.59$ 30.82%217,237.41$ 35,288.85$ Holiday Pay 294,959.44$ 57,277.12$ 19.42%237,682.32$ 23,348.49$ Mandatory Training-Overti 80,000.00$ -$ 0.00%80,000.00$ -$ BCI on Call 25,600.00$ -$ 0.00%25,600.00$ -$ Shift Differential 61,793.66$ 8,618.27$ 13.95%53,175.39$ 2,992.43$ Off-Duty Police Salary 10,000.00$ 880.00$ 8.80%9,120.00$ 440.00$ Fitness 28,300.00$ -$ 0.00%28,300.00$ -$ CJC Support-Benefits 16,407.49$ 900.00$ 5.49%15,507.49$ -$ FICA/Medicare 360,354.12$ 69,698.59$ 19.34%290,655.53$ 22,770.84$ Child Care Tax 14,131.53$ 898.50$ 6.36%13,233.03$ 578.17$ Vision Plan 4,000.68$ 967.72$ 24.19%3,032.96$ 314.35$ Disability Insurance 12,924.98$ 4,674.50$ 36.17%8,250.48$ 3,075.00$ Group Health Insurance 824,758.72$ 123,268.04$ 14.95%701,490.68$ 36,758.19$ Group Life Insurance 15,631.00$ 2,722.13$ 17.41%12,908.87$ 1,789.42$ Group Dental Insurance 42,177.48$ 9,605.13$ 22.77%32,572.35$ 3,174.07$ Pension 784,028.05$ -$ 0.00%784,028.05$ -$ ICMA Match 17,367.02$ 2,742.05$ 15.79%14,624.97$ 955.88$ Total Wages & Benefits 6,835,092.49$ 1,134,579.61$ 16.60%5,700,512.88$ 371,099.49$ Office Supplies 10,500.00$ 1,397.36$ 13.31%9,102.64$ 637.37$ Range Supplies 12,000.00$ 9,029.03$ 75.24%2,970.97$ 78.59$ Radio Equipment-Supplies 30,000.00$ -$ 0.00%30,000.00$ -$ Investigative Supplies 6,000.00$ 112.23$ 1.87%5,887.77$ 112.23$ Youth Services Supplies 2,500.00$ -$ 0.00%2,500.00$ -$ Traffic Safety Grant 5,000.00$ -$ 0.00%5,000.00$ -$ Traffic Unit Supplies 4,000.00$ 2,475.00$ 61.88%1,525.00$ -$ K-9 Supplies 6,500.00$ (3,483.45)$ -53.59%9,983.45$ (195.58)$ Uniform Supplies 38,500.00$ 8,154.56$ 21.18%30,345.44$ 3,658.98$ Tires 10,000.00$ -$ 0.00%10,000.00$ -$ Gas and Oil 72,450.00$ 9,421.93$ 13.00%63,028.07$ 4,418.59$ Community Outreach 48,380.00$ 12,095.00$ 25.00%36,285.00$ 12,095.00$ Telephone/Internet/Softwa 40,000.00$ 8,426.99$ 21.07%31,573.01$ 3,935.92$ Postage 2,500.00$ 1,025.39$ 41.02%1,474.61$ 693.54$ Dues and Subscriptions 3,000.00$ 1,025.00$ 34.17%1,975.00$ -$ Towing Services 4,000.00$ 500.00$ 12.50%3,500.00$ 170.00$ Crime Prevention Supplies 1,000.00$ -$ 0.00%1,000.00$ -$ Uniform Cleaning 12,000.00$ 833.95$ 6.95%11,166.05$ 833.95$ Office Equip. Contract 6,000.00$ 1,186.54$ 19.78%4,813.46$ 773.51$ Generator Prevent Maint -$ 7,284.00$ 100.00%(7,284.00)$ 7,284.00$ Radio Equip. Maintenance 3,000.00$ 275.00$ 9.17%2,725.00$ -$ Vehicle Repair 70,000.00$ 2,372.33$ 3.39%67,627.67$ 1,764.51$ Equipment Maintenance -$ 177.55$ 100.00%(177.55)$ -$ Consulting Services 26,000.00$ 4,879.67$ 18.77%21,120.33$ 2,071.00$ Vehicle Equipment 5,000.00$ -$ 0.00%5,000.00$ -$ Computers/software 85,000.00$ 19,454.61$ 22.89%65,545.39$ 2,489.15$ Office Equipment 6,000.00$ -$ 0.00%6,000.00$ -$ Body Worn Cameras 90,000.00$ 80,425.81$ 89.36%9,574.19$ -$ Animal Control Contracts 38,000.00$ 10,865.00$ 28.59%27,135.00$ 10,250.00$ Conferences 6,000.00$ 2,637.51$ 43.96%3,362.49$ -$ In-Service Training 30,000.00$ 9,891.80$ 32.97%20,108.20$ 6,033.53$ Recruiting & Testing 10,000.00$ 1,538.62$ 15.39%8,461.38$ 962.20$ Tuition Reimbursement 4,000.00$ -$ 0.00%4,000.00$ -$ Electric-Police Dept.65,000.00$ 18,782.66$ 28.90%46,217.34$ 12,328.20$ Heat/Hot Water 12,000.00$ 170.78$ 1.42%11,829.22$ 116.42$ Vehicles and Equipment 150,000.00$ 92,578.00$ 61.72%57,422.00$ 92,578.00$ Vehicle Equipment -$ 154.99$ 100.00%(154.99)$ 150.00$ P.D. Building Stewardship 50,000.00$ 27,291.24$ 54.58%22,708.76$ 27,291.24$ Total POLICE DEPARTMENT 7,799,422.49$ 1,465,558.71$ 18.79%6,333,863.78$ 561,629.84$ To undesignated reserve f -$ (840.00)$ 100.00%840.00$ (280.00)$ Total PUBLIC SAFETY 14,554,649.58$ 2,724,206.41$ 18.72%11,830,443.17$ 1,002,029.82$ STREETS & HIGHWAYS HIGHWAY DEPARTMENT Wages & Benefits Highway Salaries-Perm.1,203,684.81$ 191,302.27$ 15.89%1,012,382.54$ 68,045.05$ Leave Time Turn-In 5,500.00$ -$ 0.00%5,500.00$ -$ Highway Salaries-Overtime 65,000.00$ 19,612.46$ 30.17%45,387.54$ 3,860.24$ On-Call Pay 36,400.00$ -$ 0.00%36,400.00$ -$ Fringe Benefits 8,260.00$ 1,304.98$ 15.80%6,955.02$ 200.00$ FICA/Medicare 99,838.99$ 16,677.74$ 16.70%83,161.25$ 5,695.62$ Child Care Tax 3,592.66$ 233.80$ 6.51%3,358.86$ 148.38$ Vision Plan 1,515.84$ 302.25$ 19.94%1,213.59$ 100.75$ Disability Insurance 11,843.79$ 3,052.94$ 25.78%8,790.85$ 2,035.46$ Group Health Insurance 346,707.29$ 51,864.01$ 14.96%294,843.28$ 15,452.19$ Group Life Insurance 5,314.54$ 541.50$ 10.19%4,773.04$ 361.00$ Group Dental Insurance 13,301.02$ 2,615.97$ 19.67%10,685.05$ 871.99$ Pension 191,771.26$ -$ 0.00%191,771.26$ -$ ICMA Match 56,816.41$ 7,483.31$ 13.17%49,333.10$ 2,691.47$ Total Wages & Benefits 2,049,546.61$ 294,991.23$ 14.39%1,754,555.38$ 99,462.15$ Office Supplies 1,800.00$ 1,077.21$ 59.85%722.79$ 848.43$ Traffic Light Supplies 30,000.00$ 4,220.50$ 14.07%25,779.50$ 2,838.74$ Sign Supplies 12,000.00$ 7,683.97$ 64.03%4,316.03$ 5,053.00$ City Highways Material 38,000.00$ 2,865.57$ 7.54%35,134.43$ 2,186.84$ Road Striping 40,000.00$ 596.86$ 1.49%39,403.14$ 40.34$ Winter Salt 130,000.00$ -$ 0.00%130,000.00$ -$ Winter Sand 300.00$ -$ 0.00%300.00$ -$ Winter Liquid Deicer Addi 16,000.00$ -$ 0.00%16,000.00$ -$ Uniforms 20,000.00$ 5,105.11$ 25.53%14,894.89$ 1,663.14$ Vehicle Repair Parts 100,000.00$ 16,740.08$ 16.74%83,259.92$ 6,255.55$ Gasoline 41,000.00$ 3,601.36$ 8.78%37,398.64$ 14,274.50$ Oil 5,000.00$ (1,294.51)$ -25.89%6,294.51$ (787.40)$ Diesel Fuel 59,000.00$ (12,026.56)$ -20.38%71,026.56$ 4,428.15$ Diesel/Gasoline Non City 150,000.00$ 25,037.56$ 16.69%124,962.44$ 11,563.04$ Fuel Station Maintenance 3,000.00$ 100.00$ 3.33%2,900.00$ 100.00$ Software/Asset management 31,535.00$ 5,634.25$ 17.87%25,900.75$ -$ Telephone/Internet 7,200.00$ 3,078.23$ 42.75%4,121.77$ 2,112.27$ Building Maintenance 5,000.00$ 885.94$ 17.72%4,114.06$ 786.70$ Tree Care 24,000.00$ 182.00$ 0.76%23,818.00$ 182.00$ Consulting Services 35,000.00$ -$ 0.00%35,000.00$ -$ Equipment Rental/Purchase 1,000.00$ -$ 0.00%1,000.00$ -$ Office Equipment Maintnce 2,000.00$ -$ 0.00%2,000.00$ -$ Travel & Training 5,500.00$ 1,278.99$ 23.25%4,221.01$ 1,200.00$ Utilities - Garage 18,000.00$ 4,953.93$ 27.52%13,046.07$ 3,349.72$ Utilities-Garage Heat 17,000.00$ 806.94$ 4.75%16,193.06$ 549.72$ Traffic Lights 21,500.00$ 4,094.33$ 19.04%17,405.67$ 2,181.48$ Curbs and Sidewalks 40,000.00$ -$ 0.00%40,000.00$ -$ Bike/Ped Maintnce/Paving 50,000.00$ -$ 0.00%50,000.00$ -$ Vehicle Replacement 455,000.00$ 60,720.00$ 13.35%394,280.00$ -$ DPW Garage Expansion 335,000.00$ 14,130.80$ 4.22%320,869.20$ -$ Highway Paving 1,150,000.00$ -$ 0.00%1,150,000.00$ -$ School Zone Implementatio 100,000.00$ 338.33$ 0.34%99,661.67$ -$ Market-Hinesburg Traffic 650,000.00$ 8,120.66$ 1.25%641,879.34$ 6,737.81$ Ash Trees 50,000.00$ -$ 0.00%50,000.00$ -$ Climate Action CIP Projec 175,000.00$ -$ 0.00%175,000.00$ -$ All Other CIP Projects 110,000.00$ -$ 0.00%110,000.00$ -$ Total HIGHWAY DEPARTMENT 5,978,381.61$ 452,922.78$ 7.58%5,525,458.83$ 165,026.18$ CULTURE AND RECREATION RECREATION ADMINISTRATION Wages & Benefits Rec.Admin.Salaries-Perm.323,511.11$ 65,671.91$ 20.30%257,839.20$ 23,469.99$ Leave Time Turn-In 7,000.00$ -$ 0.00%7,000.00$ -$ Overtime 2,500.00$ 435.07$ 17.40%2,064.93$ 73.59$ Taxable Fringe Benefits 2,300.00$ 300.00$ 13.04%2,000.00$ -$ FICA/Medicare 24,748.60$ 5,175.64$ 20.91%19,572.96$ 1,844.27$ Child Care Tax 1,067.59$ 72.70$ 6.81%994.89$ 48.70$ Vision Plan 374.40$ 50.28$ 13.43%324.12$ 16.76$ Disability Insurance 3,470.45$ 848.94$ 24.46%2,621.51$ 565.96$ Group Health Insurance 86,131.61$ 12,867.31$ 14.94%73,264.30$ 3,838.75$ Group Life Insurance 1,563.10$ 186.96$ 11.96%1,376.14$ 124.64$ Group Dental Insurance 2,879.88$ 497.52$ 17.28%2,382.36$ 165.84$ Pension 45,106.58$ -$ 0.00%45,106.58$ -$ ICMA Match 13,734.34$ 2,286.31$ 16.65%11,448.03$ 832.84$ Total Wages & Benefits 514,387.66$ 88,392.64$ 17.18%425,995.02$ 30,981.34$ Office Supplies 1,000.00$ -$ 0.00%1,000.00$ -$ Clothing 3,000.00$ -$ 0.00%3,000.00$ -$ Telephone 3,500.00$ 459.21$ 13.12%3,040.79$ 177.99$ Postage 50.00$ -$ 0.00%50.00$ -$ Dues and Subscriptions 3,500.00$ 651.25$ 18.61%2,848.75$ 451.25$ Scholarships 1,000.00$ -$ 0.00%1,000.00$ -$ Printing 5,000.00$ 4,235.01$ 84.70%764.99$ 1,895.56$ Software/Printer Contract 7,000.00$ 32.81$ 0.47%6,967.19$ 32.81$ Travel & Training 9,000.00$ 424.00$ 4.71%8,576.00$ 325.00$ Total RECREATION ADMINISTRATION 547,437.66$ 94,194.92$ 17.21%453,242.74$ 33,863.95$ RECREATION PROGRAMS General Supplies 14,000.00$ 739.19$ 5.28%13,260.81$ 244.00$ SoBu Night Out 30,000.00$ 23,655.08$ 78.85%6,344.92$ 3,066.66$ Adult Programs 5,000.00$ 1,111.24$ 22.22%3,888.76$ 90.00$ Special Events 35,000.00$ 8,745.39$ 24.99%26,254.61$ 4,746.31$ Youth Programs 70,000.00$ 7,752.84$ 11.08%62,247.16$ 622.84$ Total RECREATION PROGRAMS 154,000.00$ 42,003.74$ 27.28%111,996.26$ 8,769.81$ RECREATION FACILITIES Jaycee Park Salaries -$ 2,585.98$ 100.00%(2,585.98)$ 2,585.98$ Park Salaries 18,500.00$ 11,711.32$ 63.30%6,788.68$ -$ FICA/Medicare 1,415.25$ 1,093.73$ 77.28%321.52$ 197.82$ Child Care Tax -$ 11.19$ 100.00%(11.19)$ 5.69$ Supplies 8,000.00$ 107.58$ 1.34%7,892.42$ 65.31$ Vehicle Maintenance 6,000.00$ 1,033.06$ 17.22%4,966.94$ 170.22$ Fuel-Gas 1,600.00$ 155.38$ 9.71%1,444.62$ 105.13$ Facilities Improvements 20,000.00$ 355.00$ 1.78%19,645.00$ 355.00$ Port-O-Lets 9,500.00$ 4,270.00$ 44.95%5,230.00$ 2,000.00$ Electric-Park Facilities 6,000.00$ 1,305.93$ 21.77%4,694.07$ 585.29$ Facilities Improvements -$ 320.00$ 100.00%(320.00)$ 320.00$ Capital Items 454,000.00$ -$ 0.00%454,000.00$ -$ Total RECREATION FACILITIES 525,015.25$ 22,949.17$ 4.37%502,066.08$ 6,390.44$ REC SENIOR PROGRAMS Senior Program Supplies 9,500.00$ 1,804.67$ 19.00%7,695.33$ 915.44$ Senior Meal Cost 15,000.00$ 2,210.00$ 14.73%12,790.00$ 2,210.00$ Marketing 2,000.00$ -$ 0.00%2,000.00$ -$ Senior Programs Exp 1,000.00$ -$ 0.00%1,000.00$ -$ Senior Events 12,000.00$ 1,320.39$ 11.00%10,679.61$ 126.86$ Total REC SENIOR PROGRAMS 39,500.00$ 5,335.06$ 13.51%34,164.94$ 3,252.30$ Youth Programs -$ 875.00$ 100.00%(875.00)$ -$ PUBLIC LIBRARY Wages & Benefits Library Salaries 718,268.83$ 147,958.79$ 20.60%570,310.04$ 51,536.14$ Fringe Benefits 4,300.00$ 1,142.00$ 26.56%3,158.00$ 242.00$ FICA/Medicare 55,314.77$ 11,449.36$ 20.70%43,865.41$ 3,967.28$ Child Care Tax 2,370.29$ 170.94$ 7.21%2,199.35$ 108.05$ Vision Plan 583.56$ 134.11$ 22.98%449.45$ 44.97$ Disability Insurance 6,246.81$ 1,759.07$ 28.16%4,487.74$ 1,149.92$ Group Health Insurance 144,653.15$ 21,608.16$ 14.94%123,044.99$ 6,446.96$ Group Life Insurance 2,813.58$ 314.45$ 11.18%2,499.13$ 208.05$ Group Dental Insurance 5,051.76$ 1,262.94$ 25.00%3,788.82$ 420.98$ Pension 72,930.22$ -$ 0.00%72,930.22$ -$ ICMA Match 17,562.66$ 3,700.79$ 21.07%13,861.87$ 1,300.88$ Total Wages & Benefits 1,030,095.63$ 189,500.61$ 18.40%840,595.02$ 65,425.23$ Library Supplies 9,000.00$ 434.98$ 4.83%8,565.02$ 274.60$ Books - Adult 23,000.00$ 4,747.87$ 20.64%18,252.13$ 2,333.36$ Books - Children 11,000.00$ 1,267.52$ 11.52%9,732.48$ 1,267.52$ DVDs/CDs-Adult 5,000.00$ 337.12$ 6.74%4,662.88$ -$ Program Supplies-Arts/Cra 3,500.00$ 870.16$ 24.86%2,629.84$ 681.62$ Young Adult/Graphic Nov 4,750.00$ 807.15$ 16.99%3,942.85$ 244.25$ Lost Book Replacement 1,000.00$ 120.41$ 12.04%879.59$ 18.91$ Postage 1,700.00$ 17.89$ 1.05%1,682.11$ -$ Inter-Library Delivery 2,300.00$ 449.26$ 19.53%1,850.74$ 236.70$ Dues and Subscriptions 1,900.00$ -$ 0.00%1,900.00$ -$ Online & Print Subscripti 34,000.00$ 831.56$ 2.45%33,168.44$ 424.64$ Community Programs 9,000.00$ 525.00$ 5.83%8,475.00$ 75.00$ Computer Program Fees 8,000.00$ 2,054.52$ 25.68%5,945.48$ 2,054.52$ Computer Software 2,500.00$ -$ 0.00%2,500.00$ -$ Computer Hardware 4,500.00$ 323.74$ 7.19%4,176.26$ 323.74$ AV Support 1,500.00$ -$ 0.00%1,500.00$ -$ Travel & Training 3,000.00$ 2,659.39$ 88.65%340.61$ 1,021.10$ Copier Payment 7,500.00$ 598.24$ 7.98%6,901.76$ 485.76$ C/L Photocopier Lease Pri -$ 191.64$ 100.00%(191.64)$ -$ Total PUBLIC LIBRARY 1,163,245.63$ 205,737.06$ 17.69%957,508.57$ 74,866.95$ PARKS MAINTENANCE Wages & Benefits Park Maint.Salaries-Perm.392,962.19$ 92,576.52$ 23.56%300,385.67$ 32,834.79$ Park Maint.Sal.-Overtime 10,000.00$ 3,712.38$ 37.12%6,287.62$ 1,401.16$ Taxable Fringe Benefits 3,000.00$ (102.49)$ -3.42%3,102.49$ -$ FICA/Medicare 30,826.61$ 7,432.55$ 24.11%23,394.06$ 2,643.31$ Child Care Tax 1,296.78$ 106.99$ 8.25%1,189.79$ 70.13$ Vision Plan 674.76$ 107.28$ 15.90%567.48$ 35.76$ Disability Insurance 4,164.54$ 1,000.14$ 24.02%3,164.40$ 666.76$ Group Health Insurance 155,596.12$ 23,197.76$ 14.91%132,398.36$ 6,934.67$ Group Life Insurance 1,875.72$ 142.50$ 7.60%1,733.22$ 95.00$ Group Dental Insurance 5,909.64$ 1,036.50$ 17.54%4,873.14$ 345.50$ Pension 65,938.46$ -$ 0.00%65,938.46$ -$ ICMA Match 16,489.37$ 2,556.87$ 15.51%13,932.50$ 930.98$ Total Wages & Benefits 688,734.19$ 131,767.00$ 19.13%556,967.19$ 45,958.06$ Park Supplies 33,000.00$ 3,475.15$ 10.53%29,524.85$ 1,605.89$ Landscaping 82,000.00$ 18,666.66$ 22.76%63,333.34$ 9,333.33$ Cemetery Supplies 1,000.00$ 45.32$ 4.53%954.68$ 11.67$ Total PARKS MAINTENANCE 804,734.19$ 153,954.13$ 19.13%650,780.06$ 56,908.95$ Total CULTURE AND RECREATION 3,233,932.73$ 525,049.08$ 16.24%2,708,883.65$ 184,052.40$ OTHER OPERATING ENTITIES G.B.I.C.5,000.00$ -$ 0.00%5,000.00$ -$ V.L.C.T.28,727.00$ -$ 0.00%28,727.00$ -$ Chamber of Commerce 3,600.00$ -$ 0.00%3,600.00$ -$ Social Services 28,000.00$ -$ 0.00%28,000.00$ -$ CCTV-Clickable Meetings 23,152.00$ 23,152.00$ 100.00%-$ -$ Front Porch Forum 6,000.00$ 5,532.00$ 92.20%468.00$ -$ County Court 168,362.25$ 87,768.00$ 52.13%80,594.25$ -$ Winooski Valley Park 75,553.00$ -$ 0.00%75,553.00$ -$ Green Mountain Transit 654,562.00$ 218,187.34$ 33.33%436,374.66$ -$ Regional Planning 42,014.70$ 40,573.00$ 96.57%1,441.70$ -$ Total OTHER OPERATING ENTITIES 1,034,970.95$ 375,212.34$ 36.25%659,758.61$ -$ CURRENT PRINCIPAL BONDS Kennedy Dr Reconstrction 22,493.70$ -$ 0.00%22,493.70$ -$ Lime Kiln Bridge 22,494.00$ -$ 0.00%22,494.00$ -$ PENSION LIABILITY-PRINCIP 586,224.00$ -$ 0.00%586,224.00$ -$ F/D Building Improvements 29,991.60$ -$ 0.00%29,991.60$ -$ Police Headquarters 360,000.00$ -$ 0.00%360,000.00$ -$ Communication Equip-CB 190,000.00$ -$ 0.00%190,000.00$ -$ Total CURRENT PRINCIPAL BONDS 1,211,203.30$ -$ 0.00%1,211,203.30$ -$ CURRENT INTEREST BONDS Kennedy Dr Recnstrction 571.00$ -$ 0.00%571.00$ -$ Lime Kiln Bridge 571.00$ -$ 0.00%571.00$ -$ PENSION LIABILITY-INTERES 72,810.00$ -$ 0.00%72,810.00$ -$ F/D Building Improvements 766.00$ -$ 0.00%766.00$ -$ Police Headquarters 113,472.00$ -$ 0.00%113,472.00$ -$ Communication Equip-CB 11,001.00$ -$ 0.00%11,001.00$ -$ Total CURRENT INTEREST BONDS 199,191.00$ -$ 0.00%199,191.00$ -$ Total GENERAL FUND 35,251,108.44$ 5,384,944.70$ 15.28%29,866,163.74$ 1,784,064.52$ City of South Burlington General Ledger Expenditure Report - RENTAL REGISTRY Current Year Period 3 September % Budget Unencumbered FY-24/25 MTD Account Budget Expenditures Expended Balance Pd 3 Sep RENTAL REGISTRY EXPENSES Salaries - Permanent 181,105.00$ 30,652.80$ 16.93%150,452.20$ 12,454.40$ Salaries - Other 20,000.00$ -$ 0.00%20,000.00$ -$ Overtime 1,500.00$ -$ 0.00%1,500.00$ -$ F.I.C.A./Medicare 14,500.00$ 2,371.91$ 16.36%12,128.09$ 970.74$ Child Care Tax -$ 51.56$ 100.00%(51.56)$ 26.16$ Vision Plan 310.00$ 30.62$ 9.88%279.38$ 17.31$ Disability Insurance 1,655.00$ 293.96$ 17.76%1,361.04$ 293.96$ Group Health Insurance 48,000.00$ 3,920.12$ 8.17%44,079.88$ 1,983.61$ Group Life Insurance 630.00$ 89.68$ 14.23%540.32$ 89.68$ Group Dental Insurance 1,800.00$ 157.07$ 8.73%1,642.93$ 157.07$ Pension 26,600.00$ -$ 0.00%26,600.00$ -$ ICMA Match -$ 781.06$ 100.00%(781.06)$ 195.93$ Office Supplies 2,500.00$ 2,446.71$ 97.87%53.29$ 209.50$ Training Supplies-Book 4,000.00$ -$ 0.00%4,000.00$ -$ Uniforms 1,000.00$ 547.55$ 54.76%452.45$ -$ Vehicle Repair/Mainten c 5000.00 -$ 0.00%5,000.00$ -$ Fuel 5,000.00$ -$ 0.00%5,000.00$ -$ Telephone/Internet 2,400.00$ 1,160.30$ 48.35%1,239.70$ 118.25$ Dues & Subscriptions 1,500.00$ 72.00$ 4.80%1,428.00$ -$ Scholarships 10,000.00$ -$ 0.00%10,000.00$ -$ Contracted Services 7,500.00$ 3,500.00$ 46.67%4,000.00$ -$ Furnishings 8,000.00$ 2,383.92$ 29.80%5,616.08$ -$ Travel/Training 5,000.00$ 358.23$ 7.16%4,641.77$ 358.23$ VEHICLES 27,000.00$ -$ 0.00%27,000.00$ -$ Total RENTAL REGISTRY 375,000.00$ 48,817.49$ 13.02%326,182.51$ 16,874.84$ City of South Burlington General Ledger Expenditure Report - ENTERPRISE FUND/W.P.C. Current Year Period 3 September % Budget Unencumbered FY-24/25 MTD Account Budget Expenditures Expended Balance Pd 3 Sep W/POLLUTION CONTROL EXPS. Salaries-Permanent 731,965.77$ 154,103.77$ 21.05%577,862.00$ 58,109.16$ Payment to Highway-wages 276,491.10$ -$ 0.00%276,491.10$ -$ Leave Time Turn-In 7,000.00$ -$ 0.00%7,000.00$ -$ Salaries-Overtime 80,000.00$ 21,831.98$ 27.29%58,168.02$ 7,447.30$ PAFO Certification 9,000.00$ 2,411.42$ 26.79%6,588.58$ 876.88$ Fringe Benefits 4,150.00$ 300.00$ 7.23%3,850.00$ -$ FICA/Medicare 62,803.88$ 13,785.93$ 21.95%49,017.95$ 5,132.82$ Child Care Tax 2,415.00$ 204.03$ 8.45%2,210.97$ 136.15$ Payment to Highway-FICA/M 37,816.87$ -$ 0.00%37,816.87$ -$ Vision Plan 828.77$ 175.92$ 21.23%652.85$ 58.64$ Disability Insurance 1,632.17$ 678.00$ 41.54%954.17$ 452.00$ Long Term Disability Insu 4,060.42$ 991.05$ 24.41%3,069.37$ 660.70$ Group Health Insurance 163,680.57$ 25,064.34$ 15.31%138,616.23$ 7,559.00$ Group Life Insurance 2,782.32$ 228.00$ 8.19%2,554.32$ 152.00$ Group Dental Insurance 7,801.81$ 1,820.25$ 23.33%5,981.56$ 606.75$ Pension 104,307.77$ -$ 0.00%104,307.77$ -$ ICMA Match 31,420.03$ 5,507.38$ 17.53%25,912.65$ 1,988.30$ Pension Note Payment 39,075.00$ -$ 0.00%39,075.00$ -$ Office Supplies 2,100.00$ 550.20$ 26.20%1,549.80$ 550.20$ Plant Supplies 125,000.00$ 16,966.79$ 13.57%108,033.21$ 8,620.65$ Polymer 160,000.00$ 32,853.13$ 20.53%127,146.87$ -$ Sewer Line Maint/Supplies 30,000.00$ 2,000.00$ 6.67%28,000.00$ 2,000.00$ Pumping Station Supplies 35,000.00$ 2,112.47$ 6.04%32,887.53$ 1,334.74$ Laboratory Supplies 14,500.00$ 3,472.10$ 23.95%11,027.90$ 2,836.12$ Caustic Soda and Lime 195,000.00$ 16,982.53$ 8.71%178,017.47$ 9,022.50$ Alum 280,000.00$ 81,289.59$ 29.03%198,710.41$ 55,883.30$ Water-Airport-B/B-Pump 1,800.00$ 778.14$ 43.23%1,021.86$ 778.14$ Generator Preventive Main 10,000.00$ 909.78$ 9.10%9,090.22$ 909.78$ Clothing Supplies 4,550.00$ 1,845.80$ 40.57%2,704.20$ 924.04$ Truck Parts 12,500.00$ 1,793.97$ 14.35%10,706.03$ 223.21$ Gas - Diesel Fuel - Oil 13,000.00$ 5,614.11$ 43.19%7,385.89$ 1,256.29$ Fuel - Airport Parkway 70,000.00$ 11,567.34$ 16.52%58,432.66$ 7,763.58$ Fuel - Bartlett Bay 6,500.00$ 164.01$ 2.52%6,335.99$ 105.55$ Telephone and Alarms 6,500.00$ 2,312.62$ 35.58%4,187.38$ 1,010.35$ Memberships/Dues 40,100.00$ 24,795.34$ 61.83%15,304.66$ 19,284.08$ Discharge Permits 15,000.00$ 3,750.00$ 25.00%11,250.00$ 3,750.00$ Workers Comp Insurance 19,243.97$ 4,350.48$ 22.61%14,893.49$ -$ Property Insurance 66,525.90$ 19,090.26$ 28.70%47,435.64$ -$ Unemployment Insurance 933.57$ -$ 0.00%933.57$ -$ Safety 8,000.00$ 3,341.90$ 41.77%4,658.10$ 108.00$ Billing Payment to CWD 81,135.00$ -$ 0.00%81,135.00$ -$ Soil/Sludge Management 150,000.00$ 19,111.10$ 12.74%130,888.90$ 14,272.58$ Landfill Fees 1,000.00$ -$ 0.00%1,000.00$ -$ Building Improvements 2,000.00$ 37.96$ 1.90%1,962.04$ 37.96$ Pumps Replacements 60,000.00$ 10,746.61$ 17.91%49,253.39$ 7,100.00$ Pumps Replacements 48,000.00$ 3,981.24$ 8.29%44,018.76$ 3,981.24$ Marathon Health ctr cost 15,312.75$ -$ 0.00%15,312.75$ -$ HVAC Maintenance 40,000.00$ 2,292.91$ 5.73%37,707.09$ 1,825.41$ Payment to Sick Bank Fund 6,677.02$ -$ 0.00%6,677.02$ -$ Payroll Service 1,609.95$ -$ 0.00%1,609.95$ -$ Auditing 4,244.76$ -$ 0.00%4,244.76$ -$ Engineering/Consulting 18,000.00$ 19,088.50$ 06.05%(1,088.50)$ 19,088.50$ Landfill Engineering 22,000.00$ -$ 0.00%22,000.00$ -$ Administrative Services 150,273.20$ -$ 0.00%150,273.20$ -$ Burlington Sewer Lines 2,000.00$ -$ 0.00%2,000.00$ -$ Travel & Training 6,500.00$ 190.73$ 2.93%6,309.27$ 180.73$ Utilities-Pumping Station 105,000.00$ 18,409.20$ 17.53%86,590.80$ 8,396.20$ Utilities--L/Fill Station 900.00$ -$ 0.00%900.00$ -$ Electric-Airport Parkway 220,000.00$ -$ 0.00%220,000.00$ -$ Electric-Bartlett Bay 155,000.00$ -$ 0.00%155,000.00$ -$ Replacement-Vehicles 170,000.00$ 60,720.00$ 35.72%109,280.00$ -$ Bartlett Bay Upgrades 600,000.00$ 37,173.00$ 6.20%562,827.00$ 32,578.00$ Capital Projects - CIP 500,000.00$ 16,450.85$ 3.29%483,549.15$ 10,351.00$ Loan for Hadley Sewer 111,787.00$ -$ 0.00%111,787.00$ -$ Loan for Airport Parkway 969,731.16$ -$ 0.00%969,731.16$ -$ Total ENTERPRISE FUND/W.P.C.6,124,655.76$ 651,844.73$ 10.64%5,472,811.03$ 297,351.85$ City of South Burlington General Ledger Expenditure Report - STORM WATER UTILITIES Current Year Period 3 September % Budget Unencumbered FY-24/25 MTD Account Budget Expenditures Expended Balance Pd 3 Sep S/WATER UTILITIES EXPS Salaries-Permanent 502,602.10$ 110,080.95$ 21.90% 392,521.15$ 40,261.20$ Salaries-Overtime 23,000.00$ 4,292.72$ 18.66% 18,707.28$ 1,585.58$ Fringe Benefits 3,450.00$ 1,000.00$ 28.99% 2,450.00$ -$ FICA/Medicare 40,667.56$ 9,025.19$ 22.19% 31,642.37$ 3,300.79$ Child Care Tax 1,658.59$ 126.38$ 7.62% 1,532.21$ 84.62$ Vision Plan 582.31$ 92.73$ 15.92% 489.58$ 30.91$ Disability Income Insuran 5,268.73$ 1,455.60$ 27.63% 3,813.13$ 970.40$ Group Health Insurance 143,295.63$ 21,081.85$ 14.71% 122,213.78$ 6,308.64$ Group Life Insurance 2,219.60$ 199.50$ 8.99% 2,020.10$ 133.00$ Group Dental Insurance 6,938.47$ 1,722.18$ 24.82% 5,216.29$ 574.06$ Pension 84,845.40$ -$ 0.00% 84,845.40$ -$ ICMA Match 24,807.78$ 6,562.74$ 26.45% 18,245.04$ 2,377.19$ Pension Note Payment 26,910.00$ -$ 0.00% 26,910.00$ -$ Office Supplies 1,500.00$ 217.93$ 14.53% 1,282.07$ 161.81$ Small Equipment/Tools 3,000.00$ 653.88$ 21.80% 2,346.12$ 537.54$ Uniforms/Supplies 6,500.00$ 1,537.83$ 23.66% 4,962.17$ 552.36$ Gasoline 2,875.00$ 1,024.62$ 35.64% 1,850.38$ 333.34$ Oil 300.00$ 88.57$ 29.52% 211.43$ 19.31$ Diesel Fuel 8,715.00$ 3,851.50$ 44.19% 4,863.50$ 1,122.78$ Permit Requirement-Educat 7,000.00$ 9,120.00$ 130.29% (2,120.00)$ 2,720.00$ Telephone 2,000.00$ 634.15$ 31.71% 1,365.85$ 280.95$ Postage 50.00$ -$ 0.00% 50.00$ -$ Membership/Dues 650.00$ -$ 0.00% 650.00$ -$ Discharge Permits Renewal 24,000.00$ -$ 0.00% 24,000.00$ -$ Workers Comp Insurance 17,006.30$ 3,844.61$ 22.61% 13,161.69$ -$ Property Insurance 15,384.70$ 4,414.80$ 28.70% 10,969.90$ -$ Unemployment Insurance 933.57$ -$ 0.00% 933.57$ -$ GIS-Fees/Software 75,000.00$ 39,855.15$ 53.14% 35,144.85$ 3,521.89$ Water Quality Monitoring 15,000.00$ 596.77$ 3.98% 14,403.23$ -$ Reimb Highway Benefit 37,816.87$ -$ 0.00% 37,816.87$ -$ Marathon Health ctr cost 13,398.66$ -$ 0.00% 13,398.66$ -$ Vehicle Maintenance 15,000.00$ 3,710.57$ 24.74% 11,289.43$ 933.42$ Storm System Maint Materi 115,000.00$ 20,295.81$ 17.65% 94,704.19$ 18,493.80$ Printing 100.00$ -$ 0.00% 100.00$ -$ Payment to Highway-Rent 78,215.00$ -$ 0.00% 78,215.00$ -$ Payment to Sick Bank Fund 5,588.24$ -$ 0.00% 5,588.24$ -$ Payroll Services 1,408.70$ -$ 0.00% 1,408.70$ -$ Legal Services 15,000.00$ 754.36$ 5.03% 14,245.64$ 754.36$ To GF-Audit and Actuary 3,981.34$ -$ 0.00% 3,981.34$ -$ Engineering-Watershed 30,000.00$ -$ 0.00% 30,000.00$ -$ Billing Payment CWD 81,135.00$ -$ 0.00% 81,135.00$ -$ Office Furniture/Equipmen 1,500.00$ -$ 0.00% 1,500.00$ -$ Office Equipment Maintena 2,500.00$ -$ 0.00% 2,500.00$ -$ Equipment Rental 250.00$ -$ 0.00% 250.00$ -$ Administrative Services 71,114.05$ -$ 0.00% 71,114.05$ -$ Conference/Training Expen 8,000.00$ -$ 0.00% 8,000.00$ -$ S/W Bldg Utilities 4,500.00$ 629.46$ 13.99% 3,870.54$ 426.07$ Stormwater Pumps Electric 300.00$ 50.59$ 16.86% 249.41$ 23.86$ Flow Restoration Plan Ana 5,000.00$ -$ 0.00% 5,000.00$ -$ Vehicles/Equipment 395,000.00$ 65,610.05$ 16.61% 329,389.95$ -$ Stormwater Capital Projec 2,251,000.00$ 15,142.93$ 0.67% 2,235,857.07$ 14,965.61$ Total STORM WATER UTILITIES 4,181,968.60$ 327,673.42$ 7.84%3,854,295.18$ 100,473.49$ Champlain Water District Statement of Revenues and Expenditures - Unposted Transactions Included In Report 70 - South Burlington Water Department 90 - South Burlington Water From 9/1/2024 Through 9/30/2024 CURRENT MONTH Year To Date Actual Original Total Budget $ - OriginalRemaining - Budget Percent Total Revenue Water Sales 4000 370,111.38 814,633.35 2,993,322.00 (72.78)% Interest Earned 4010 1,281.54 6,110.65 16,000.00 (61.81)% Service Work 4036 1,559.79 4,783.75 61,000.00 (92.16)% Connection Fees - Operating 4040 2,250.00 15,000.00 39,400.00 (61.93)% Connection Fees - Capital 4041 1,500.00 10,000.00 59,100.00 (83.08)% Bond Payments - Connection/Allocation Fees 4042 10,944.00 75,744.00 360,000.00 (78.96)% Miscellaneous Revenue 4060 1,877.47 5,577.24 25,800.00 (78.38)% Grant Income 4075 0.00 0.00 174,000.00 (100.00)% South Burlington Sewer Department 4095 0.00 0.00 81,135.00 (100.00)% South Burlington Stormwater Department 4098 0.00 0.00 81,135.00 (100.00)% Total Revenue 389,524.18 931,848.99 3,890,892.00 (76.05)% Total Revenue 389,524.18 931,848.99 3,890,892.00 (76.05)% Expenditures Office Salaries 5005 20,190.16 70,118.85 264,190.00 73.46% Miscellaneous Expense 5017 0.00 0.00 1,500.00 100.00% General Insurance 5030 0.00 0.00 5,175.00 100.00% Administrative Services 5050 0.00 0.00 52,778.67 100.00% Professional Services 5053 15,190.00 46,144.00 188,280.00 75.49% Building Lease 5055 1,783.02 5,349.06 21,400.00 75.00% Equipment Rental 5056 7,951.15 29,828.45 185,415.00 83.91% Audit 5061 0.00 0.00 2,648.68 100.00% Public Outreach 5065 0.00 0.00 3,500.00 100.00% Principal on Long Term Debt 5070 0.00 0.00 172,770.00 100.00% Interest on Long Term Debt 5071 0.00 0.00 2,440.00 100.00% Water Purchase - CWD 5080 168,081.40 553,324.62 1,950,000.00 71.62% Water Supply Fees 5090 2,929.27 9,643.17 33,950.00 71.60% Capital Contribution - General 5100 0.00 0.00 327,000.00 100.00% Capital Transfer - Connection Fees 5105 12,444.00 85,744.00 14,060.65 (509.82)% Bargaining Unit Salaries 5171 23,637.59 90,363.41 411,400.00 78.04% Overtime, Shift & Holiday 5172 3,353.08 5,036.66 13,000.00 61.26% Computer Network 5210 1,038.24 8,924.16 20,000.00 55.38% Software Maintenance 5220 0.00 0.00 13,084.00 100.00% Emergency On-Call Coverage 6700 230.00 690.00 2,800.00 75.36% Distribution Materials 6800 634.98 18,017.33 120,500.00 85.05% Distribution System Improvements 8502 0.00 0.00 85,000.00 100.00% Total Expenditures 257,462.89 923,183.71 3,890,892.00 76.27% Net Revenue Over Expenditures 132,061.29 8,665.28 0.00 0.00% Date: 10/7/24 12:13:47 PM Page: 1 November 18,2024 MEMO TO:City of South Burlington,Chair Tim Barritt &City Manager Jessie Baker FROM:Jordan Mitchell,Town Meeting TV Director of Operations,jmitchell@cctv.org RE:Town Meeting TV FY24 Update and FY25/Municipality’s FY26 Budget Request Town Meeting TV submits this report as part of our visit briefing the City Council on Town Meeting TV operations,hearing from the community on how Town Meeting TV might better serve your needs,and requesting an annual municipal contribution in the amount of $24,310 for general Town Meeting TV operations. Introduction:Town Meeting Television was launched by its member communities in September 1990.Town Meeting TV is operated by CCTV Center for Media & Democracy on behalf of the Chittenden County Government Access Channel Trust. Town Meeting TV Trustees oversee policy and budget decisions on behalf of the municipalities.Town Meeting TV serves as a community partner to municipalities with meeting and community event recording and archiving,technical support for hybrid meetings,election programming,and media education. The City of South Burlington is currently represented by Corey Burdick on the Town Meeting TV Trustees.Thank you to Corey for her consistent participation and oversight on behalf of the City of South Burlington. Between 10/1/23 and 9/30/24,Town Meeting TV produced and supported 1,519 programs for our member communities;377 were categorized as municipal coverage. During the period of 10/1/2023 -9/30/2024 Town Meeting TV live streamed, recorded,produced,and archived 57 City Council and Development Review Board meetings for the City of South Burlington.In addition,coverage and service includes other general TV programs recorded in and about South Burlington,local election programs,legislative updates,and municipal updates.Town Meeting TV studios and internships remain open to all community Town Meeting TV Update &Budget Request for 7/1/25 -page 1 of 12 members.The contract between the Trustees and CCTV stipulates production of 5 meetings/month and at least one South Burlington specific general program. South Burlington officials and the public are invited to inform us of more community based programming for coverage. The FY26 City of South Burlington municipal contribution request for $14,586 helps ensure Town Meeting TV can continue to meet community needs for government accessibility,transparency,media literacy,and free speech. Municipal Funding Request:The City of South Burlington contribution is part of the municipal supplement to the Town Meeting TV annual budget.We have projected that Town Meeting TV’s municipal members will contribute $109,240 or 15%of the overall revenue.Municipalities may opt to purchase additional meeting coverage or archiving services at the current municipal production rate of $112/hour.The current municipal rate for meeting production,including pre-production,field production,live streaming &titling,post-production,and archiving is $112/hour.Costs for titling,airing,and archiving recorded meetings conducted without Town Meeting TV operators can also be calculated on a case by case basis. Town Meeting TV Update &Budget Request for 7/1/25 -page 2 of 12 Town Meeting TV FY24 Report Town Meeting TV opens the door to local government. Town Meeting TV is a trusted producer,educational and equipment resource,and community archive of video providing access to local government and facilitating engagement in local democracy.Town Meeting TV is Chittenden County's regional government access TV channel overseen by municipally appointed representatives from Burlington,South Burlington,Essex, Essex Junction,Williston,Winooski,Colchester,and St. George.Town Meeting TV programs are made available on Comcast 1087,Burlington Telecom 17 &217,as well as at www.CH17.TV.Launched in 1990 to cover municipal events and public issues,Town Meeting TV airs 100 hours of public meetings,election coverage,and community events each month on Comcast and Burlington Telecom and www.ch17.tv. Revenue Sources:Town Meeting TV is funded by a diversity of sources but primarily by the cable subscribers of Comcast and Burlington Telecom (BT).In addition to the requirement on cable companies to set aside channels and “cable capacity”,regional cable subscribers are assessed 5%of their bills for PEG operating and 1.5%for capital costs. Town Meeting TV’s FY25 budgeted revenue is 69%cable subscribers,15% municipal,13%legislative,and 3%fee for service. Services:With municipal partnership,Town Meeting TV produces,live streams, records,titles,distributes and archives gavel-to-gavel coverage of municipal meetings,regional events,and educational programs designed to help open the doors of local government,civic life,and promote public awareness and participation. Town Meeting TV is part of a network of 23 community access media centers statewide that provide an essential community service.This service has expanded to meet the needs of remote participation in public meetings,public health communications,more extensive Town Meeting TV Update &Budget Request for 7/1/25 -page 3 of 12 election coverage,and community producer requests for services. Live streaming of gavel-to-gavel coverage of municipal and regional meetings in Burlington,South Burlington,Winooski,Essex,Essex Junction,Williston and Colchester.These meetings are streamed live,aired on TV,and archived.Town Meeting TV content is available on Comcast channel 1087,BT channel 217 and 17, BT channel 317,online at ch17.tv with clickable agendas and on our YouTube page (youtube.com/TownMeetingTV)with auto-generated captions and clickable agendas.Town Meeting TV continues to work with communities to make that experience productive while retaining high video and audio quality for TV distribution and archiving. Hybrid meeting support -Town Meeting TV worked with municipalities to continue to support high quality hybrid meeting systems allowing remote attendees to clearly see,hear,and engage with in-person attendees through online platforms. In many cases,the capital equipment for these systems were purchased by the municipalities with an expected technical life of 3 years from installation.In addition,CCTV is part of the Act 133 working group on changes to the open meeting law.As hybrid meetings become a core practice to support access to local democracy,Town Meeting TV values your feedback to inform best practice and resource advocacy discussions with the Vermont Legislature and the Secretary of State's Office. Redundant and reliable archiving of community based video content,including meetings and public events,is a unique service of Town Meeting TV.The entire catalog is searchable at www.cctv.org.As part of the changes to Open Meeting Law, Town Meeting TV can act as the repository for the long term storage of municipal meetings.We stress that YouTube is not an archive,but a distribution platform,and storage requires metadata that is searchable,as well as a workflow to ensure archives have redundant backup. In-depth local election programming -Town Meeting TV produces televised local forums featuring all candidates,municipal budgets and ballot presentations during Town Meeting,Primary and General elections.Town Meeting TV also partners with Town Meeting TV Update &Budget Request for 7/1/25 -page 4 of 12 both state and local level organizations such as VPIRG,League of Women Voters and media outlets such as VTDigger.org to bring election information to a wider audience.In most cases, Town Meeting TV's forum is the only event in which all registered candidates appear in front of voters in a fair,congenial,and high quality format. Meeting community accessibility needs through the addition of a 24/7 captioning service to our cable channels in addition to the auto captioning provided by YouTube’s streaming platform.This comes on the heels of an accessibility audit and developing a checklist of ways to meet accessibility needs in the community for our television programs as well as events,outreach,and educational offerings. Community based programs -Democracy begins in dialogue.Community access TV is the site of many interesting and provocative conversations.From shows on addiction recovery and prevention, education reform,national politics,and local issues,the Town Meeting TV studio (both in person and online)provides citizens a space to express and workshop ideas with their community.In FY24 we facilitated 2-3 studio programs a week,as well as community shows filmed on location in the field. Marketing and outreach -Opening the doors to democracy also means connecting community members in a nonpartisan manner to a variety of ideas and content.We excerpt and share meeting highlights such as Mayoral,Councilor,City Manager or Municipal updates,connect local journalists to source material,and help the public make sense of the content that is recorded and archived by the Town Meeting TV field crew.Our outreach is working on behalf of local democracy to encourage engagement and greater understanding.We are here to work with your municipal communications team. Town Meeting TV Update &Budget Request for 7/1/25 -page 5 of 12 Media education for school groups,individuals,visiting dignitaries,and local organizations (e.g.,CCV,UVM,Champlain,local high schools)is a crucial part of the Town Meeting TV civic engagement work.Helping uncover the media making process and engaging students with local civic leaders through internships and volunteering are foundation to the work of community media. We are developing the next generation of field producers and editors,as well as introducing young people to how local government functions and why it is important.Through one on one design,media making cohorts,tours,and learning sessions,we deliver high quality media making and civic education on behalf of our member communities. An accessible web presence -Town Meeting TV’s website connects visitors to more than 50,000 pieces of archival content.This gateway to community content, both present and historic,connects municipal officials,journalists,activists, researchers and the general public to community video content.The Town Meeting TV website is moving to a new platform that will allow municipalities to more easily embed municipal content on their own home pages. Advocacy for public access -Town Meeting TV has worked closely with its colleagues in the Vermont Access Network (VAN)to advocate for the replacement of declining cable revenue.The Legislature has recognized our work as an “essential service”and in FY25 funded VAN’s work in the Vermont base budget through a grant administered by the Secretary of State’s office. CCTV Center for Media and Democracy administers the services of Town Meeting TV on behalf of the Trustees.This relationship allows Town Meeting TV to be housed alongside other community based projects such as the CCTV Archives,VT Language Justice Project and CCTV Productions.These relationships allow us to share expertise,community connections,and carry the work we do together even farther. Town Meeting TV Update &Budget Request for 7/1/25 -page 6 of 12 Town Meeting TV cable channels reach 25-30,000 cable subscribers within Chittenden County.The archive of all content is available at www.cctv.org Applicable content is distributed statewide as well as nationwide.The Town Meeting TV website averages about 1,000 hits per month,and the Town Meeting TV Youtube channel maintains about 5,800 subscribers.People watch meetings and events,share them,and most importantly report that they can find them when needed. Thank you for your support.We are happy to respond to any questions,comments, and are always open to ways that we can serve you better.The Town Meeting TV Budget Narrative for FY25 follows on the following page: Town Meeting TV Update &Budget Request for 7/1/25 -page 7 of 12 Town Meeting TV/Town Meeting TelevisionBUDGETNARRATIVEFY25 October 2024 –September 2025 Town Meeting TV is a trusted producer,educational and equipment resource,andcommunityarchiveofvideoprovidingaccesstolocalgovernmentandfacilitatingengagementinlocaldemocracy.Town Meeting TV is Chittenden County's regionalgovernmentaccessTVchanneloverseenbymunicipallyappointedrepresentatives from Burlington,South Burlington,Essex,Essex Junction,Williston,Winooski,Colchester,and St.George.Town Meeting TV programs are made available onComcast1087,Burlington Telecom 17 &217,as well as at www.CH17.TV. Launched in 1990 to cover municipal events and public issues,Town Meeting TV airs more than 100 hours of public meetings,election coverage,and communityeventseachmonthonComcastandBurlingtonTelecomandwww.ch17.tv .TownMeetingTVopensthedoortolocalgovernment. 1.OVERVIEWFundingFormulas:Comcast and BT are required by the VT Public UtilityCommissiontosetaside5%of their gross revenue on cable television to support PEG Access Management Organization (AMO)operating costs.The cable companiesarealsorequiredtopayaportion,that is negotiated through contract discussionwithindividualAMOs,for capital funding. This funding is passed on to the cable subscriber in the form of a “PEG fee”on eachsubscriber's bill. In Chittenden County,this 5%is shared and intended to be split evenly between Town Meeting TV and The Media Factory. Town Meeting TV receives 1.66%of the cable operators’(Comcast and BurlingtonTelecom)annual gross revenue.The funding level for Town Meeting TV capital from Comcast is set at .6%of gross revenue and BT is set at .5% The Media Factory receives 3.34%(1.66%and 1.68%)The .02%percentagedifferencethattheyreceiveisusedtosupportTownMeetingTV’s portion of our shared use tech core at 208 Flynn Avenue. Burlington Telecom and Comcast’s fiscal year runs from 1 January through 31December.BT provides operating and capital funding to Town Meeting TV in September of each year.Comcast pays Town Meeting TV on a quarterly basis.WehavegeneratedComcastrevenueprojectionsbasedonpastperformance.Cable Town Meeting TV Update &Budget Request for 7/1/25 -page 8 of 12 subscriber revenue continues to decline BT declined by 3%and we are projecting atleast3%decline for Comcast. FY25 total revenue is estimated at $724,913.Our expenses are estimated to be$748,413.This leaves a shortfall of $23,500,down from FY24’s $34.5K shortfall,tobemadeupthroughcostmanagementandfundraisingeffortsbyCCTV. 2.REVENUE SUMMARYFY25totalrevenueisestimated at $724,913. ●The estimated revenue received from Comcast is projected to be $346K foroperatingand$125K for capital,this projects a 9%decline in cable subscriberrevenue. ●Burlington Telecom’s total contribution is estimated to be $21.2K foroperatingand$6.4K for capital.This is a 3%decline from the previous year. ●Municipal revenue in FY25 is based on past contributions,will come frommunicipalitiesFY26budgets,and is set at $126,770.This includes a %5increaseformostmunicipalitiesandthecontributionfromBurlingtontosupportspecificadditionalproductionsupportforNeighborhoodPlanning Assembly live streaming and hybrid meetings. ●The Vermont Legislature included $1M in base funding as part of theSecretaryofState’s budget.Distribution of these funds to the 23 Access Management Organizations is based on a formula that takes into accountcablerevenuedeclineandpopulationsreceived.Town Meeting TV expects toreceive$94.4K from that allocation. ●Keeping with the previous year,Interest/Capital Gains is estimated to be$2,500+/-.We will keep an eye on that investment to determine if thatcontinuestobethebestwaytoshepherdthesefunds. 3.EXPENSE SUMMARYThetotalTownMeeting TV FY25 expenses are projected to be $748,413.Thisbreaksdowntooperatingexpensesof$633,602 and capital $114,811. Operating Expenses are estimated to be $633,602 and include: ●CCTV Base contract in the amount of $599,302 (a %3 increase from FY24)for Town Meeting TV operations which includes staff labor for administration, production,internship support,archiving,and marketing (about 9 FTE)aswellasoveralladministrative,insurance,professional development,and site Town Meeting TV Update &Budget Request for 7/1/25 -page 9 of 12 costs. ●The other line items on the operating expense budget include $2.5K in legalandinvestmentfees,$4K to pay bookkeeping expenses,$9.5K for the annualaudit,$6K in dues to the VT Access Network and the Alliance for CommunityMedia,$5K to support ad buys and marketing costs on behalf of Town Meeting TV,and $3K to support advocacy work CCTV has done with VAN tosecurelegislativesupportforPEGmedia. Capital Expenses are estimated to be $114,811 Town Meeting TV’s annual Capital budget is based on priority areas recommendedbyStaffandapprovedbytheTrustees.The FY25 Capital recommendations includehardware,supplies,network infrastructure,dues and subs,and technicalcontractors.This year we are relying on a lean capital budget and this is possible in large part because of the hybrid systems now in place at many of our municipalpartnerlocations. Equipment Total:$42,443 Estimated equipment costs largely reflect the annual replacement of cameras,computers and large scale equipment due to extendeduse.While equipment life expectancy continues to diminish from 5 years to a 2-3yearcycle,we do our best to get the most use out of gear we possibly can.The useofinplacehybridsystemsreducesourannualequipmentcosts. ●Production $8.4K:Purchase of additional portable hybrid system,fieldproductioncamera,and PTZ camera replacement. ●Office/Network Equipment $2,500:Potential New Staff Computer ●Playback $12,115:Supports a 2 year contract for captioning equipment onbothofthechannelsfor24/7 learning auto captioning software. ●Studio/Control Room $1,900:Replacement of studio laptop. ●IT/Network/Tech Core Equipment:$16,778:This covers AWS storage backup,cloud computing on Digital Ocean,our webvideo storage on GoogleBucket,and replacement storage harddrives. Capital Support Total:$72,368 Capital Support constitutes the bulk of the capital budget,as most technicalsolutionsaresoftwareandconsultantsupported.The FY25 budget includes (seeCapitalDetailforthecompletelist): ●Tech Core Rental $6,500:Supports our portion of the shared tech corespaceat208Flynnprovidingclimatecontrolledandsecureinfrastructurespaceforourplaybackandnetworkstorage.Town Meeting TV is connectedtothisspaceviahighspeeddarkfiberprovidedbyBurlingtonTelecom. ●Streaming and Web Development $25,000:Second half of the payment toGrandRapidsCommunityMediacenterforwebsitedevelopment. Town Meeting TV Update &Budget Request for 7/1/25 -page 10 of 12 ●Service Contracts $19,700:Clear Bearing for Network infrastructure supportandmonitoring,contract reduction expected due to build down of technical infrastructure and an annual payment to Grand Rapids for websitemanagementandupdating. ●Repair and Maintenance:$7,250 Includes 30 hours of contracted projectsupportwithClearbearingandgeneralequipmentrepairsandmaintenance. ●Equipment Supplies and Production $6,480:Smaller purchases to supportthevideoproductionworkflow.See Capital Detail Budget. ●Equipment Supplies Office $1,200:Switches,office chairs,etc. ●Subscriptions and Licenses $5,088:Supporting fees for subscriptions that allow for video workflow including Dropbox,Adobe Creative Cloud,Parsec,Zoom,Teradek and cell service connections.These subscriptions are auditedannually. CCTV CONTRACT breaks down as follows:Wages and Benefits total $494,547 CCTV manages staff compensation andhumanresourcesthesecostsinclude: ●Payroll:$355,061 ●Health/Dental/Vision Insurance:$103,286 ●Unemployment and Workers Compensation:$3,375 ●Payroll taxes:$28,724 (includes new child care tax) Non-Wage Costs specific to TMTV $65,657 Site costs are shared by all CCTVprojectsandadministrationandinclude: ●Site Costs $39,832:Rent (up this year with the move of VLJP to offsitelocation),utilities,and specific Trustees package liability: ●Communications $2,381:Phone,postage,online services. ●Repair &Maintenance of Facilities $1,340:HVAC and carpet cleaning. ●Meals/Travel/Professional Development $11,604 :Includes training duesandexpenses,conferences,coaching,and employee support for leadershipandskillsdevelopment.The Alliance for Community Media national conference will be held in Boston this year. ●Subcontracting $10,500:This includes $3k to support CCTV’s advocacyeffortswithVANonbehalfoftheTrustees,Ad buys for the election year,Talent for election nights,and paid media internships.The internship expenses may be offset by grant support. CCTV Management for TMTV in FY24 $125,573:Administrative costs arecalculatedasapercentageofeachprograminCCTVbylabor.In FY25 Town Meeting TV labor represents 52%of all of the organization's labor.The administrative costsareat19%of the revenue. Town Meeting TV Update &Budget Request for 7/1/25 -page 11 of 12 Administration includes employee management and HR,project development,legalandadministrativetasks,budgeting,reporting,and compliance. 4.FUND BALANCETheTownMeetingTV assets &liabilities as of August 31,2024 are $273,753 or 4.7monthsofoperatingrevenue.These assets include $101.5K in the VCF reserve fund In addition to current receivables and liabilities.As a matter of sound fiscal practice,the Town Meeting TV Trustees have established a 3-6 month set-aside of its annualbudgetinordertoaddresscashflowissuesandemergencies.Monthly expenses inFY25areprojectedtobe$62,367,this is comparable to FY24.We do not recommend using your reserve to cover operating or capital costs this year. 5.FUTURE PLANNINGTownMeetingTVwasestablished on PEG fees to provide a wide range of Government Access services for cable subscribers on cable television.Over theyearsthoseserviceshavegrownandthecommunityweserveisnotonlycablesubscribers,but the general public,journalists,municipal partners among others.The challenge continues to diversify revenue sources to meet the requirements and needs of these community partners from hybrid support to live streaming andarchivingofcontent.We will meet this challenge by continued work with ourmunicipalpartnersandlegislativeadvocacyaswellasCCTVsupportofphilanthropicfundraisingandfeeforservicework. Town Meeting TV Launched in 1990 to cover municipal events and public issues,Town Meeting TV airs 100 hours of public meetings,election coverage,and community events each month on Comcast and Burlington Telecom and www.ch17.tv.Town Meeting TV opens the door to local government. Town Meeting TV Update &Budget Request for 7/1/25 -page 12 of 12 CCTV PRODUCTIONS CCTV Center for Media & Democracy 294 North Winooski Avenue | Burlington VT 05401 802.862.3966 x126 CCTV Contact Jordan Mitchell - maketv@cctv.org Job Number CCTVFY25-09a Quote Date 11/18/2024 Client Jared Pellerin - Deputy City Attorney Organization (Billing)City of South Burlington Email jpellerin@southburlingtonvt.gov Phone (802) 846-4142 Date Start date TBC Project Title South Burlington Coverage of Extra Meetings Time Evenings recorded live Location Remotely, South Burlington, VT Description Post-production (titles, dynamic lower third) and redundant archiving (available for playback on CCTV's website and YouTube channel) of South Burlington meetings, recorded live by CCTV, CCTV to turn around in 2 business days. Meetings are as follows: Board of Civil Authority, Planning Commission, Board of Abatement, and Library Board of Trustees meetings. MEETINGS/YR HRS/UNIT RATE TOTAL Board of Civil Authority Pre-Production/Management 7 1 $125.00 $875.00 Production 7 2 $150.00 $2,100.00 Post-Production - Clickable Agendas 7 1 $150.00 $1,050.00 Archiving 7 1 $150.00 $1,050.00 Planning Commission Pre-Production/Management 26 1 $125.00 $3,250.00 Production 26 2 $150.00 $7,800.00 Post-Production - Clickable Agendas 26 1 $150.00 $3,900.00 Archiving 26 1 $150.00 $3,900.00 Board of Abatement Pre-Production/Management 7 1 $125.00 $875.00 Production 7 2 $150.00 $2,100.00 Post-Production - Clickable Agendas 7 1 $150.00 $1,050.00 Archiving 7 1 $150.00 $1,050.00 Library Board of Trustees Pre-Production/Management 24 1 $125.00 $3,000.00 Production 24 2 $150.00 $7,200.00 Post-Production - Clickable Agendas 24 1 $150.00 $3,600.00 Archiving 24 1 $150.00 $3,600.00 Subtotal 64 $46,400.00 Municipal Discount -25%-$11,600.00 Total Estimate - THANK YOU $34,800.00 Please note: Hourly rates include all company overhead and operational costs, airing produced content on Town Meeting TV (if requested), on- demand hosting on cctv.org and on Town Meeting TV's YouTube account, and archiving of the finished product. Digital copies can be provided via dropbox and/or available for pickup on a client-supplied hard drive. This quote reflects the scope of work on the date generated. Any changes to the scope of work may affect the budget. Once approved by the client, a 25% fee will be charged in the event of cancellation. CCTV PRODUCTIONS CCTV Center for Media & Democracy 294 North Winooski Avenue | Burlington VT 05401 802.862.3966 x126 CCTV Contact Jordan Mitchell - maketv@cctv.org Job Number CCTVFY25-09b Quote Date 11/18/2024 Client Jared Pellerin - Deputy City Attorney Organization (Billing)City of South Burlington Email jpellerin@southburlingtonvt.gov Phone (802) 846-4142 Date Start date TBC Project Title Coverage of Extra Meetings Time Pre-recorded Location Remotely, South Burlington, VT Description Post-production (titles, static lower third) and redundant archiving (available for playback on CCTV's website and YouTube channel) of South Burlington to provide recorded meetings within 2 buisness days, CCTV to turn around in 2 business days. Meetings are as follows: Board of Civil Authority, Planning Commission, Board of Abatement, and Library Board of Trustees meetings. MEETINGS/YR HRS/UNIT RATE TOTAL Board of Civil Authority Pre-Production/Management 7 1.5 $125.00 $1,312.50 Post-Production - No Text 7 1 $150.00 $1,050.00 Archiving 7 1 $150.00 $1,050.00 Planning Commission Pre-Production/Management 26 1.5 $125.00 $4,875.00 Post-Production - No Text 26 1 $150.00 $3,900.00 Archiving 26 1 $150.00 $3,900.00 Board of Abatement Pre-Production/Management 7 1.5 $125.00 $1,312.50 Post-Production - No Text 7 1 $150.00 $1,050.00 Archiving 7 1 $150.00 $1,050.00 Library Board of Trustees Pre-Production/Management 24 1.5 $125.00 $4,500.00 Post-Production - No Text 24 1 $150.00 $3,600.00 Archiving 24 1 $150.00 $3,600.00 Subtotal 64 $31,200.00 Municipal Discount -25%-$7,800.00 Total Estimate - THANK YOU $23,400.00 Please note: Hourly rates include all company overhead and operational costs, airing produced content on Town Meeting TV (if requested), on- demand hosting on cctv.org and on Town Meeting TV's YouTube account, and archiving of the finished product. Digital copies can be provided via dropbox and/or available for pickup on a client-supplied hard drive. This quote reflects the scope of work on the date generated. Any changes to the scope of work may affect the budget. Once approved by the client, a 25% fee will be charged in the event of cancellation. FY25 Policy Priorities and Strategies Bicycle and Pedestrian Committee November 13, 2024 Role of City Manager and Leadership Team "This is how we are accomplishing this vision." Goal 12, Action 141 Garden Street: Complete ROW, engineering, and bid project Goal 12, Action 141 Williston Road Streetscape: Complete right of way acquisition, engineering, and bid project Goal 12, Action 61, 141 East West Crossing - Pedestrian Bicycle Bridge over I-89 Project: Bid Project and initiate construction Goal 12, Action 141 City Center Park Boardwalk Connection: Execute construction contract and build project Goal 12 Complete a Downtown Parking Management Plan and Implement Include bike parking in the study, interactions between vulnerable users and parked cars. Committee wants to be involved. Willing to host public forums. Climate - Transportation Goal 46; Actions 64, 65 Work with GMT to improve connectivity throughout the City: to include in-city connections, workplace connectivity, and safety (CAP-TIP) Committee wants to be involved. Willing to host public forums. Advocate for the connections between active transportation infrastructure and transit (i.e., first and last mile, multi-modal hubs) Goal 42-44, 47; Actions 58, 141 Ordinance Updates *Transportation Impact Fee (CAP-TIP) Advocate for a sufficient amount of funds be dedicated for active transportation infrastructure. Goal 48, Action 58 Official Map *Updates to City Center area to complement Form Based Code *Update following completion of Active Transportation Plan *Review for consistency with 2024 City Plan Serve in a primary consultative capacity on walk/bike connections to the Planning Commission on the Official Map. Help thoughtfully compile recommendations from the plans to ensure a cohesive planned walk/bike network. Recreation, Community Services, and Culture Goals - 55,56,57...Action 44, 87, 89 Complete the Parks & Open Space Master Plan (link to Active Transporation Plan) *South Village Field: Determine future use and amend needed permit documents Maintain a consistent role in the project process. Advocate for equitable and multi-modal access to Parks and Open Space Goal 42, 46. Action 119 CAP-TIP: Complete the Active Transportation Plan (link to Parks and Open Space Master Plan) Goal 42, 46. Action 89 Support culture change around traveling safely to School: *Participate in the Safe Routes to School Task Force *As safe routes are determined, identify infrastructure needs and implementation schedules. Support ongoing and future efforts on culture change around safety. Participate in SRTS projects, events, and efforts. Enact SRTS recommendations. Coordinate with Rec & Parks to help sponsor walk/bike culture and safety events. Action 73 Participate in Exit 14 Scoping Study Serve in an advisory capacity to study. Continue to advocate for short term improvements. Goal 42, 46 Action 89, 119 Complete sidewalk inventory and review of ADA compliance Review outputs of sidewalk inventory and advise on priorities for improvements. Role of Council "This is the vision for our community" City Plan Section City Plan 2024 Goals/Actions Staff Action: implementation, work, and operational effort Role of the Committee Other Work Plan Items Complete American League of Bicyclists 2025 Bike Friendly City - Silver Status this time around! Get to know the Bicycle and Pedestrian Advocacy and Policy groups in adjacent communities and find places for collaboration. City Center and TIF Transportation Work with Rec Dept to have events and promote new walk/bike infrastructure in City Center Promotional materials with new and upcoming projects - maps, stencils, etc. East West Crossing - Work with Burlington and UVM to promote the opening of the bridge and coordinate on connections. FY25 Policy Priorities Strategies Adopted by the South Burlington City Council on 9/16/24 Role of City Manager and Leadership Team Role of Economic Development Committeee "This is how we are accomplishing this vision."Approved 11/12/2024 Action 145 Support South Burlington City Center Collaborative on the development of their independent organization Economic Development Committee to support as opportunities arise Goal 5; Action 141, Action 148 Promote, support and encourage infill development within City Center to realize downtown vision Economic Development Committee to support as opportunities arise Climate - Transportation Goal 46; Actions 64, 65 Work with GMT to improve connectivity throughout the City: to include in-city connections, workplace connectivity, and safety (CAP-TIP)As needed Backbone Improve communication and engagement *Launch and promote new website *Add new communications methods (such as short-form video) to help make government more accessible. Provide information/data/tell story regarding economic development on City web pages Economy Goal 11, 16-19, Action 27 Economic Development Strategic Plan: Define goals, issue RFP, enter into contract with a consultant, start data collection and stakeholder engagement Support work of the City & Consultant to develop the Economic Development Strategic Plan * Coordinate with outside entities working in economic development * Look for strategic locational advantages (e.g. Tech Hub, free trade zone, convention center, Quebec companies seeking US locations) Action 5 Promote Housing Development: Update permitting and development fees for housing and consider reductions to support affordable and missing middle housing Weigh in on proposals regarding housing permitting and development fees Goal 2, 3, 5, 6, 44, 45, 77, 79, 80, 81; Actions 4, 9, 10, 16, 17, 42, 43, 58, 71, 137 Land Development Regulations - with attention to legal defensibility *Implement requirements of the HOME Act (Act 47) and BE Home Act *Transportation Demand Management Regulations (CAP-TIP) *Form Base Code updates and updates to successfully build out City Center *Streamline regulations *Electric Vehicle Charging Standards Economic Development Committee to review/provide input re: workforce housing, childcare, & other econ dev needs Goal 2, 3, 5, 6, 44, 45, 77, 79, 80, 81; Actions 4, 9, 10, 16, 17, 42, 43, 58, 71, 137 Land Development Regulations - with attention to legal defensibility: Supporting Uses in Commercial/Industrial Areas As needed Goal 48, Action 58 Official Map *Updates to City Center area to complement Form Based Code *Update following completion of Active Transportation Plan *Review for consistency with 2024 City Plan As needed Goal 79; Action 19 Explore downtown designations for the City. In FY 25, collaborate with CCRPC on development of Regional Plan, including downtown designations and Act 250 Tiers. As needed Goal 79; Actions 4, 17 Consider changes related to Act 250 reform (H.687)As needed Consider regulatory or incentive change to limit chipping during construction As needed City Center and TIF Core Municipal Government Housing Land Use Role of Council "This is the vision for our community" City Plan Section City Plan 2024 Goals/Actions Staff Action: implementation, work, and operational effort 1 FY25 Policy Priorities Strategies Adopted by the South Burlington City Council on 9/16/24 Role of City Manager and Leadership Team Role of Economic Development Committeee "This is how we are accomplishing this vision."Approved 11/12/2024 Role of Council "This is the vision for our community" City Plan Section City Plan 2024 Goals/Actions Staff Action: implementation, work, and operational effort Action 73 Participate in Exit 14 Scoping Study As needed Goal 68, 71, 72 Ordinance Updates *Water Service Area *Sewer Service Area *Wastewater to address Industrial User requirements As needed Participate and weigh in on Growth, data and policy discussions resulting in regulatory changes and updates as well as new initiatives to support the future prosperity of South Burlington In partnership with the School District, convene City, School and Community discussions on long term growth, resource, affordability, and service delivery planning Develop demographic data of the last decades of growth and complete projections of where the City is going Outline the resource needs (staffing, capital needs, amenity needs) of both the City and School District given the demographic projections and interest in maintaining the quality of life standards our community expects Develop revenue models to meet the resource needs Include the type of devleopment and the impacts on the City Long-term planning for indoor recreational space (connection to capital planning for school capacity and emergency response centers) Plan for the needs and vision of City Center *RMCS's orientation as the "downtown" school *City Green *Umall future Consider Ordinance Updates to promote vibrancy and community connection *Peddlers *Entertainment *Private Use of Public Streets Housing Action 5 Promote Housing Development: Explore "Vermont Homes for All Toolkit"As needed Core Municipal Government Backbone Improve civic engagement strategies and activities to ensure voices are equitably represented at policy-making tables *Improve the Committee structure and screening to most effectively implement the City Plan 2024 *Improve appointment process to outside organization *Develop new Council engagement processes As needed FY25 - Lower Priority with progress made as able Transportation Water and Utilities Growth: Intentionally understand and plan for growth in South Burlington Key Questions for future consideration 2 FY25 Policy Priorities Strategies Adopted by the South Burlington City Council on 9/16/24 Role of City Manager and Leadership Team "This is how we are accomplishing this vision." Climate - Core Municipal Government Backbone Implement the Data Strategy for the City - including operational and GIS data *Regular reporting on CAP progress and reporting on our solar and renewable energy ordinances Baker Review reports and send comments to City Manager's office. Goal 45, Action 71 Climate Action - Transportation Implementation Plan (CAP-TIP): Prepare analysis and plan for closing gaps in public EV charging infrastructure Climate Director Goal 26, 45 Government Operations Sector Climate Action Implementation Plan: Continue to integrate EV vehicles into the Fleet; perform assessment of medium & heavy-duty vehicle electrification options Climate Director Goal 26, 45 Government Operations Sector Climate Action Implementation Plan: Weatherize City buildings per the CIP Climate Director Action 30, 32, 34 Hire a Climate Director to implement the CAP Baker Goal 9, 10, 20, 23, 24 Develop a CAP - Buildings/Thermal Implementation Plan *To include the adoption of weatherization/efficiency requirements for rental buildings (for example, we could require energy audits every five years and that the items contained in the report be implemented if cost effective) Climate Director Goal 45, Action 71 CAP-TIP: Inventory current multi-family electric vehicle charging network needs/capabilities to inform a policy for existing multifamily properties (new and existing) to install electric vehicle charging equipment. Climate Director Where a permit is required, adopt regulations to require that “end of life” fossil fuel heating and cooling equipment be replaced with carbon- free heating and cooling equipment where reasonably possible (unless the cost is prohibitive, taking into account the social cost of carbon). Climate Director Consider regulatory or incentive change to phase-out small gas engines (leaf blowers, hedge trimmers and string trimmers).Climate Director Goal 26, 45 Government Operations Sector Climate Action Implementation Plan: Present plans for efficiency as part of Bartlett Bay project Climate Director Climate - Transportation Goal 46; Actions 64, 65 Work with GMT to improve connectivity throughout the City: to include in-city connections, workplace connectivity, and safety (CAP-TIP)Blanchard Provide feedback to City Council/ GMT on proposals for upcoming service reductions and route modifications Core Municipal Government Backbone Improve communication and engagement *Launch and promote new website *Add new communications methods (such as short-form video) to help make government more accessible. Brumbaugh Reevaluate communications and engagement strategy. Implement changes in new website and social media channels. TBD pending Climate Director hiring & onboarding during CY 2025 Role of Council Project Lead "This is the vision for our community" City Plan Section City Plan 2024 Goals/Actions Staff Action: implementation, work, and operational effort Proposed Energy Committee Action Climate - Energy 1 FY25 Policy Priorities Strategies Adopted by the South Burlington City Council on 9/16/24 Role of City Manager and Leadership Team "This is how we are accomplishing this vision." Role of Council Project Lead "This is the vision for our community" City Plan Section City Plan 2024 Goals/Actions Staff Action: implementation, work, and operational effort Proposed Energy Committee Action Economy Action 27 Economic Development Strategic Plan: Define goals, issue RFP, enter into contract with a consultant, start data collection and stakeholder engagement Blanchard Committee to review and provide feedback on RFP language. Offer to support proposal review. Collaborate with EDC. Land Use Goal 2, 3, 5, 6, 44, 45, 77, 79, 80, 81; Actions 4, 9, 10, 16, 17, 42, 43, 58, 71, 137 Land Development Regulations - with attention to legal defensibility *Implement requirements of the HOME Act (Act 47) and BE Home Act *Transportation Demand Management Regulations (CAP-TIP) *Form Base Code updates and updates to successfully build out City Center *Streamline regulations *Electric Vehicle Charging Standards Conner Continue to work with Staff to provide feedback on proposed LDRs. Transportation Action 73 Participate in Exit 14 Scoping Study Quallen Monitor scoping study progress and provide input as appropriate. Baker/ Data Manager Plan for the unexpected: *How do we plan for the impacts of climate change including natural disasters? *How do we plan for the end of business as we know it as we face climate change? Climate adaptation series: one for public; explore series for local and regional leaders. Growth: Intentionally understand and plan for growth in South Burlington Key Questions for future consideration 2 FY25 Policy Priorities Strategies Adopted by the South Burlington City Council on 9/16/24 Role of City Manager and Leadership Team NRCC Annual Work Plan FY25 "This is how we are accomplishing this vision." City Center and TIF Action 142 Make a go/no go decision on creating a "city green" in City Center Participate in conversation. Promote tree canopy if "go". Promote, support and encourage infill development within City Center to realize downtown vision Support LDRs that promote infill. Be active in DRB process at sketch level. Core Municipal Government Backbone Improve communication and engagement *Launch and promote new website *Add new communications methods (such as short-form video) to help make government more accessible. Draft updates for new NRCC website and generate media to post. Goal 48, Action 58 Official Map *Updates to City Center area to complement Form Based Code *Update following completion of Active Transportation Plan *Review for consistency with 2024 City Plan Promote natural resources on offical map. Consider regulatory or incentive change to limit chipping during construction Consider environmental justice aspect of noise pollution. Recreation, Community Services, and Culture Goals - 55,56,57...Action 44, 87, 89 Complete the Parks & Open Space Master Plan (link to Active Transporation Plan) *South Village Field: Determine future use and amend needed permit documents Work with the selected consultant to develop the Open Space Plan. Promote rewilding efforts where possible. Actions 90, 91, 147 Collaborate with Airport on walking paths/amenities adjacent to Chamberlin Neighborhood Continue review of plans for this project and promote community gardens. Water and Utilities Goal 69, 70, 71, 72. Action 109, 115 With municipal partners, consider a regional stormwater collaboration Remain informed of progress and offer support as needed. Goal 54, 60, 61, Action 150 Hubbard Recreation & Natural Area: Consider a permanent conservation easement Be engaged in the development of the easement language and promote conservation easement. Goal 39 Increase Community Garden Look for opportunities to expand community gardens, make it more accessable and promote rewilding efforts. FY25 - Lower Priority with progress made as able Recreation, Community Services, and Culture Land Use Committee Action Item Role of Council "This is the vision for our community" City Plan Section City Plan 2024 Goals/Actions Staff Action: implementation, work, and operational effort 1 2024-24 • • • • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV • • • • • o o o • • • o o o o • o • 180 MARKET STREET, SOUTH BURLINGTON, VERMONT | (802) 846-4107 | WWW.SOUTHBURLINGTONVT.GOV • • • • • • • • o o o • South Burlington City Council Jessie Baker, City Manager City Hall, S. Burlington, VT 05403 Dear Councilors and Jessie, I’m reaching out to you on behalf of Common Roots, Inc, a nonprofit in our community addressing food equity and security in our City through organic farming, nutrition education and significant food shelf contribution. Common Roots is currently undertaking long term planning for their programming that includes growing food supply by 40% annually, to achieve the desired distribution of food for our community. To accomplish this, initial steps to take now, are to add three additional RIMOL greenhouses to the farm. One exists already, it’s the most southern greenhouse on the farm. Two new greenhouses would directly build our capacity, and extend our growing are significantly, and a third would replace two smaller existing greenhouses that are barely standing up, they’re well past their useful life and likely to not last much longer. The cost per greenhouse is $52K each, out of reach of Common Roots budget. With respect to the Council, Common Roots withdraws its former request for other infrastructure support, in recognition of its intangible nature, and instead requests you consider this proposal for greenhouse funding. Common Roots supplied the food shelf with approximately $120K of produce last year. That’s a lot of produce. They’d like to be able to do more. Additional greenhouses provide the advantage of a longer growing season in addition to control over weather conditions that might otherwise affect crops. We’ve been advised by several farm consultants including Farm Business Director Sam Smith from the Intervale, that our best avenue for growing food production capacity will be to add additional greenhouses to the farm. Our farmer concurs and those before him all concur. We are currently farming on 15 acres, and cover cropping as go, a good regenerative practice, so at any given time have 2/3 of acres in production. We sell or donate 100% of the food we grow and have zero waste from the farm, nothing goes in the compost. Everything is used. One third of our produce goes to food shelves, and we network and get donations to add to add other local foods; honey, cider, apples, meat and cheese, in addition to our produce. Fifty percent of what we grow is sold at retail, and the balance is used in our programs. Our programs and retail directly support our charitable programming. The food security program Common Roots delivers to the community cost exceeds $178k to deliver the food, and education components that accompany the giving. Currently the food shelf limits families to every other week in visits to the Food Shelf. In an ideal world, we would not have such limits on food shelves. Growing our yields will help to meet the community’s food equity needs. Our farmer is experimenting with many crops, growing them both inside and outside of hoop houses. The produce grown inside the hoop houses is doing much better than the field grown. Growing in structures maximizes labor, lessens soil erosion, and maximizes yields. As we face increasing summer rains in Vermont, growing in structures more critical than ever before. This is in large part due to the large amounts of rain we are beginning to experience annually. Last year, due to the huge quantity of rains, our field grown yields overall were down about 30%. We acknowledge we were fortunate to have yields, as so many farms were washed out. Growing in structures would have lessened our loss. Increasing square footage of greenhouse growing will directly affect our yields and mitigate the very real climate challenges we are experiencing. We are purposefully aiming to grow our yields by 40% a year between now and 2030. Additional greenhouses will directly affect our capacity, which in turn will provide additional food for our community. Our crop plans, include plant starts we begin in our own greenhouses, and direct sowing both in greenhouse and field. We pick, clean and pack 95% of our yields, and as part of our ‘giving’ platform, we plan for and plant for 5% of our yields to be gleaned by the Intervale for Feeding Chittenden. The gleaners pick, clean and pack what they glean to deliver to the food shelf, saving us the labor of pick/pack on 5% of our harvest that is donated. Our city has gone to great lengths to preserve space in our city for farming and food hub activity. Common Roots is the only farm in S. Burlington growing produce. There is only one other operational farm in S. Burlington, Belcher’s dairy. Bread and Butter Farm in Shelburne, graze beef cattle on S. Burlington land. To have viable local food supply, support and expanded service is needed. Our state had identified statewide food security initiatives, in the Vermont Food Security Roadmap. Simply put, by the state, ‘Our time to act is now’. Common Roots plans are in alignment with the statewide articulated goals. The state’s plan asks municipalities to support local agriculture, and to have the tools to support food security. To view our state’s plan, visit: Vermont Food Security. The plan specifically identifies; • Goal G: Government ensures food security for all in Vermont • Goal A: Vermont farms have the resources to be resilient • Goal C: Communities have the tools to support food security From the plan: “Vermont’s farmers are essential. Their services to Vermont residents encompass food production as well as ecological and social functions such as flood mitigation, carbon sequestration, and cultural stewardship.” And “Collaborative community efforts can expand access to food and knowledge of resources and ensure that the needs of all Vermonters are met Common Roots requests the City Council to fund and support the addition of three greenhouses to support Common Roots growing and continuing to build a viable local food supply in our community. Produce production is currently limited by weather, space and seasonality. Strengthening and building our farming capacity will directly help expanded support of food shelves and thereby food equity in the City. Thank you in advance for considering our funding request for three Rimol greenhouses. We request 15 minutes to present this request at an upcoming Council meeting to discuss the request and answer questions. Please don’t hesitate to reach out with any questions you may have. Respectfully submitted, Robin Jeffers On behalf of Common Roots, Inc Attachment: Common Roots Brochure, a brief introduction and overview of Common Roots work. Common Roots – PO Box 9335, So. Burlington, VT 05407 Gatherings on the Land • Engage people of all ages on the land to deepen our understanding of the integral relationship between bounty and stewardship • Offer field trips, summer camps, workshops, Farm Hops, Abenaki Festival as sought by our community members • Nurture the sense of wonder, gratitude, and offer acts of reciprocity toward the land Internships • Provide meaningful learning opportunities for high school and college students to gain practical experiences in food education, food access and farm production • Mentor interns to achieve new skills through our diverse opportunities • Guide interns to understand the relationship between our programs and enterprises that help provide sustainability Celebrating 17 Years Common Roots — Nourish to Flourish PO Box 9335 • South Burlington VT 05407 (802) 652–0188 • info@commonroots.org • www.commonroots.org Farmstand at the South Burlington Food Shelf + • Provide a Farmstand at the Food Shelf each time it is open May 1st through Thanksgiving • Deliver nourishing, fresh, organic foods from our farm and licensed kitchen year-round • Provide plant starts and guidance for folks to grow some of their own food • Cultivate 7 heritage crops for the Abenaki Food Shelf Farm to School • Instruct children grades K-5 about nourishing whole foods, both in-person and through videos (over 1,300 students monthly) • Provide taste tests and recipes to expand their experiences (>170,000 to date) • Empower and support children and families to try new recipes and visit local farms Farm to Go • Teach middle school student-chefs how to prepare balanced meals for their families • Prepare meals that require an expanding skill set • Provide education and support for students to be successful with a variety of recipes using local foods (> 16,000 meals) Food Equity • Food Education • Organic Farming COMMON ROOTS Common Roots’ cornerstones are Food Equity, Organic Farming & Land Stewardship, and Nutrition Education. Common Roots is preparing now for our community’s present needs and for the next generations to have a bountiful, local, healthy, organic food supply, grown in nutrient-a rich soils, free from contaminants, made available to everyone in our community. Distribution channels include our market, food shelves and programs. This work will provide for a sustainable local food system to serve our community. Together we can accomplish this goal. COMMON ROOTS A 501(c)3 charitable nonprofit Mailing: PO Box 9335, S. Burlington, VT 05407-9335 Offices: 1100 Dorset Street, S. Burlington, VT 05403 Website: www.commonroots.org Our model creates a support system for communities whereby everyone has opportunity, knowledge, and choice, to enjoy satisfying locally sourced organic nutrient-dense food that nourishes their body, mind and soul, thereby achieving optimal community health and well-being. Our values: Integrity, Inclusion, Sustainability FOOD EQUITY Common Roots connects community members, farmers, and educators to build a sustainable local food system that supports food equity and healthy nutrition choice and opportunity in our community. SUSTAINABLE We invite you to join us in community support. We are accepting donations by mail and through the ‘Give Butter’ QR code platform. All gifts are tax deductible. Common Roots today, is planning for our tomorrow, for both present and future generations. Plans are underway to grow food production and distribution by 40% annually to meet market, food shelf and program needs, well into the future. Plans include farm, market and charitable programming expansion to meet our community’s growing needs. Donations will help us secure land, build infrastructure, and add capacity to continue to serve our community. Together we can do more. Our immediate goal is to raise $650K in 2024 and significantly more in 2025-2026 to meet our goal of long-term sustainability of a viable local food system to serve generations to come. To learn more, visit www.commonroots.org or write: robin@commonroots.org JOIN US! TOGETHER WE CAN DO MORE Common Roots’ work in our community has expanded over the past sixteen year from advancing healthy dietary offerings in our schools, to three farm enterprises, a farm market, farm-to-fork programs, ready-made meals from farm produce, a nutrition curriculum and weekly food shelf provisioning for 400+ families in need. And, we continue to grow! FOOD EQUITY: For over 16 years Common Roots has grown and supplied increasing volumes of fresh organic food for three local food shelves: S. Burlington, Feeding Chittenden and the VT Food Bank. The need grows annually. In addition to food shelf supply, Common Roots prepares ready-made meals to go from farm produce for folks in need, year ‘round. In spring, plant starts are also made available. LOCAL ORGANIC FARMING: In S. Burlington CR farms 13 acres at South Village, 4 acres at Hubbard Park, and the Larkin Orchard. Real Organic Project (ROP) certified, our produce is grown observing organic farming practices that prioritize soil health, sustainability, and animal welfare. Partnering with other local farms, Common Roots offers produce, meat, eggs, dairy, grains, maple and honey, a complete diet spectrum. EDUCATION: Every child in our community receives weekly nutrition education, made fun through hands on and tasting experience, K-5. Our internship program introduces 60-75 high school and college students annually to the ideals and rewards of contributing to the community and the value of a sustainable local food system directly supporting their values and our community’s needs. Fresh is always appealing!All the good stuff, none of the bad stuff! Fresh local abundance.Common Roots Farm at South Village. There’s nothing quite like hands-on experience! Common Roots educator Kaylie (in background) in the classroom. Provide house made foods from our licensed kitchen year round Provide food education at our Farmstand at the South Burlington Food Shelf Expand our commitment to cultivate heritage crops for the Abenaki Food Shelf Increase organic crop yields for 3 Food Shelves from 6,000 lbs. to 8,000 lbs. Cultivate 1,200 organic veggie plant starts and instruct Food Shelf participants Build incentives to bring Food Shelf participants to our farms to help grow food Our Food Shelf Goals 1 3 5 2 4 6 • • • • • Disclaimer: The information provided here is intended to be an overview only. Vermont tax statutes, regulations, Vermont Department of Taxes rulings, or court decisions supersede information presented here. Revised October 2024 | Publication FS-1198 How to Adopt a Local Option Tax in Your Community 1 ,ow a Dunicipality dopts a >ocal Kption Tax 1. TŚe leŐislative body oĨ tŚe municipality͕ sucŚ as a selectboard͕ must recommend tŚe local option tax by maũority vote͘ 24 s͘S͘A͘ Α 1ϯ8;bͿ ;leŐislature͘vermont͘ŐovͿ. 2. At eitŚer an annual meetinŐ or a special meetinŐ called Ĩor tŚis purpose͕ tŚe maũority oĨ tŚe municipality͛s voters wŚo aƩend tŚe meetinŐ and vote must approve tŚe local option tax͘ 24 s͘S͘A͘ Α 1ϯ8;bͿ ;leŐislature͘ vermont͘ŐovͿ. 3. TŚe municipality must Őive tŚe epartment at least 90 days͛ notice beĨore tŚe Ƌuarter start-date oĨ a newly eīective local option tax͘ 24 s͘S͘A͘ Α 1ϯ8;aͿ;2ͿͿ ;leŐislature͘vermont͘ŐovͿ͘ xample͗ A municipality votes ͚yes͛ to a LOT on Town DeetinŐ ay͕ DarcŚ 4͘ TŚe municipality notiĨes tŚe epartment oĨ Taxes by DarcŚ ϯ1 ;tŚe last day oĨ tŚe Įrst ƋuarterͿ tŚat tŚey Śave cŚosen to start assessinŐ LOT͘ TŚe earliest eīective date oĨ tŚe new LOT is tŚe beŐinninŐ oĨ tŚe tŚird Ƌuarter ;:uly 1Ϳ͘ sermont law at 24 s͘S͘A͘ Α 1ϯ8 ;leŐislature͘vermont͘ŐovͿ allows municipalities to adopt one or more oĨ tŚree types oĨ local option taxes ;LOTͿ͘ TŚis Őuide explains wŚat local option taxes are͕ Śow to adopt and repeal tŚem͕ and tŚe role oĨ tŚe sermont epartment on Taxes in administerinŐ tŚem͘ that /s a >ocal Kption Tax͍ A local option tax is a way Ĩor municipalities in sermont to raise revenue by assessinŐ a 1й tax in addition to certain State tax types͘ TŚere are tŚree types oĨ LOT͗ • 1й local option tax on sales͕ in addition to tŚe State͛s ϲй sales tax rate • 1й local option tax on meals and alcoŚolic beveraŐes͕ in addition to tŚe State͛s 9й meals tax and 10й alcoŚolic beveraŐe tax rates • 1й local option tax on rooms in addition to tŚe State͛s 9й rooms tax rate For example͕ a LOT on sales applies only to sales oĨ items tŚat are subũect to tŚe sermont sales tax͘ Eote͗ LOT does not apply to tŚe sale or rental oĨ motor veŚicles͕ as tŚey are subũect to PurcŚase and hse Tax͘ Where to Begin acŚ municipality͚s situation is uniƋue͘ Dunicipal oĸcials sŚould consult residents and business owners to ascertain tŚe beneĮts and conseƋuences oĨ adoptinŐ a LOT͘ Prior to adoptinŐ a LOT͕ oĸcials sŚould consider speaŬinŐ witŚ leŐal or otŚer tax proĨessionals as well as otŚer sermont municipalities tŚat Śave considered adoptinŐ LOTs͘ The Vermont Department of Taxes does not provide legal or tax advice to individual municipalities about local option tax decisions. 2 Does a municipality still need to get legislative approval by the Vermont legislature? No. Act 144 of 2024 (legislature.vermont.gov) changed the process by which municipalities may adopt a LOT. A local charter change and approval of the charter change by the Vermont legislature are no longer required. Can a municipality adopt a LOT at any time? Yes, as long as the three steps discussed above are followed. The Commissioner of Taxes may limit the number of municipalities adopting a LOT in any given calendar year. See 24 V.S.A. § 138(h) (legislature.vermont.gov). Administration of Local Option Tax When a municipality votes to implement a LOT, all businesses authorized to collect taxes in Vermont are required to collect from customers and pay to the Department all LOT for applicable sales that occur in or are delivered to the participating municipality. As part of the review process, the Department verifies that businesses have collected and paid LOT correctly. The Department’s costs of administration and collection are covered on a per-return basis. The fee is $5.96 per return, per town, and is deducted from the LOT collected, with 70% of the fee coming from the municipality’s LOT revenue and 30% coming from the State’s Payment in Lieu of Taxes (PILOT) Fund. See 24 V.S.A. § 138(c) (legislature.vermont.gov). After retaining the fee, the Department sends 70% of the LOT collected to the municipality on a quarterly basis. The remaining 30% is sent to the PILOT Fund. Money in the PILOT Fund is used to compensate municipalities for State property located in the municipality that is exempt from property taxes. See 24 V.S.A. § 138(d) and 32 V.S.A. § 3709 (legislature.vermont.gov). Effect on Businesses and Individuals Local Option Tax is a destination-based tax, meaning it’s based on the location where the purchaser takes possession. Once implemented, businesses must charge the LOT on taxable purchases completed within the municipality where a LOT is in effect or when a taxable item is delivered to a customer within a municipality with a LOT in effect. Examples for LOT Applied to Retail Sales 1. A customer goes into a retail business in Williston (Williston has a LOT on sales), purchases a taxable item, and leaves the store with the item. The customer has taken possession of the item in Williston, so the LOT is due. 2. A customer in Newport (Newport does not have a LOT on sales) orders a taxable item from a retail business in Williston, and the retailer mails or delivers the item to the customer in Newport. The customer has not taken possession in Williston, so no LOT is due. 3. A customer in Williston orders a taxable item from a retail business in Newport and the retailer mails or delivers the item to the customer in Williston. The customer has taken possession in Williston, so LOT is due. 3 Examples for LOT Applied to Meals, Rooms, and Alcoholic Beverage Purchases 1. A customer dining in a restaurant in Waterbury (Waterbury has a LOT on meals and alcoholic beverage sales) buys a meal and an aloholic beverage. The meal and the alcoholic beverage purchases are subject to the 1% LOT. 2. A visitor staying at a hotel or bed and breakfast in Waterbury must pay a 1% LOT because Waterbury has a LOT on rooms. 3. A business located within Waterbury that delivers a meal to a customer address in another town without a LOT should not collect Waterbury LOT on that meal. A business located outside Waterbury that delivers a taxable meal to a customer address within Waterbury must collect Waterbury LOT on that meal. After a Municipality Elects to Adopt a Local Option Tax As noted above, the municipality must give the Department at least 90 days’ notice before the quarter start- date of a newly effective LOT. 24 V.S.A. § 138(a)(2) (legislature.vermont.gov). Upon approval by the Department, businesses shall begin collecting the LOT on the first day of the quarter that begins after the required 90-day notice period has elapsed. During this period, the Department sends a correspondence to every business taxpayer in the municipality with further instructions, including: • How to determine when to charge a LOT • Tools to help determine where LOT applies • Electronic filing requirements The Department also provides similar information and guidance to every business taxpayer in towns adjacent to the LOT municipality. Repealing a Local Option Tax The voters of a municipality may repeal a local option tax at an annual meeting or a special meeting warned for that purpose. To repeal a LOT, the vote must be by a majority of those present and voting. One of the following must occur to initiate a municipal vote to end a LOT: 1. A majority of the legislative body of the municipality makes a recommendation to repeal the LOT, or 2. A petition of 10% of the municipality’s voters makes a recommendation to repeal the LOT. Resources • Local Option Tax (tax.vermont.gov/business/local-option-tax) • GB-1230, Guide to Meals and Rooms and Sales and Use Tax Statistical Data (tax.vermont.gov/sites/tax/ files/documents/GB-1230.pdf) Questions? Contact the Vermont Department of Taxes at (802) 828-2551. 180 Market St South Burlington, VT 05403 802-846-4105 November 18, 2024 The following 2024 1st Class Hotel License, 3rd Class Hotel License, and Outside Consumption Permit was approved by the South Burlington Liquor Control Board after review by the City tax, fire and police departments: NAME DESCRIPTION Delta Hotels by Marriott Burlington First Class Hotel License Delta Hotels by Marriott Burlington Third Class Hotel License Delta Hotels by Marriott Burlington Outside Consumption Permit SOUTH BURLINGTON LIQUOR CONTROL BOARD _______ ______ Mike Scanlan Laurie Smith ______ _______ Tim Barritt Elizabeth Fitzgerald _______ Andrew Chalnick