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Town Budget

Fiscal Year 2019 Town of Danvers, Massachusetts

Fiscal Year 2019 Finance Committee’s Budget Hearing Schedule

All Finance Committee Budget Hearings Begin at 6:30 P.M. in the Daniel J. Toomey Hearing Room

Monday, April 9

Wednesday, April 11

Thursday, April 12

Tuesday, April 24

Thursday, April 26

Saturday, April 28

Overview; Selectmen, Moderator; Finance Committee Reserve Fund; Town Counsel; Human Resources/Benefits; Department Heads; Land Use & Community Services; Recreation; Inspectional Services; Assessing; Debt; Administrative Services; Management; Information Technology; Accounting; Retirement

Library; School; Vocational School

Public Safety [Police; Fire]; Public Works [Water, Sewer, Electric & tax supported]; Budget vote

Warrant Articles

Warrant Articles

Warrant Articles [only if necessary] @ 8:30 A.M.

Transmittal Letter from Board of Selectmen

PAGEi Budget Overview by Town Manager

PAGE1 Budget Summary2 Revenue and Expenditure - History and Forecast4 Table of Appropriations6 Education Cost Breakout

PAGE PAGE7 Moderator / Selectmen / FinCom / Legal 27 Fire Department9 Management 29 Public Works - Tax Supported

11 Information Technology 33 Sewer Division13 Department Heads 35 Water Division15 Town Accountant 37 Electric Division17 Assessing 44 Land Use & Community Services19 Administrative Services 49 Recreation21 Human Resources 51 Inspectional Services23 Retirement 53 Peabody Institute Library25 Police Department 55 Debt Service

57 Employee Benefits

PAGE59 Budget Policy60 Budget Conference Committee61 Support Services Charges to Revenue Departments62 Issues Debt Schedule63 Capital Improvement Plan (5-Year)66 Capital Outlay67 Town Employment by Department68 Glossary of Municipal Finance Terms

FISCAL YEAR 2019 BUDGET

TABLE OF CONTENTS

SECTION A

SECTION B

SUPPLEMENTAL INFORMATION

SECTION A

Tax Rate Recap ACTUAL ACTUAL TAX RECAP BUDGET2016 2017 2018 2019

REVENUESPROPERTY TAX 70,286,547$ 72,654,228$ 75,354,881$ 77,988,447$ STATE AID (INCL. MSBA) 10,220,626$ 10,587,904$ 10,552,161$ 10,475,793$ LOCAL RECEIPTS 12,648,685$ 12,840,623$ 11,358,000$ 11,613,000$ OTHER AVAILABLE FUNDS 2,139,085$ 1,298,591$ 1,703,807$ 2,691,503$

SUBTOTAL 95,294,943$ 97,381,346$ 98,968,849$ 102,768,743$

ENTERPRISE FUNDS 15,919,016$ 16,281,776$ 13,854,472$ 14,066,587$

TOTAL REVENUES 111,213,959$ 113,663,122$ 112,823,321$ 116,835,331$

EXPENDITURESEDUCATION 37,325,786$ 38,911,134$ 39,921,552$ 41,094,496$ LIBRARY 1,281,331$ 1,282,971$ 1,374,543$ 1,409,513$ GENERAL GOVERNMENT 25,204,601$ 27,662,269$ 28,463,444$ 29,193,067$ RETIREMENT 4,979,656$ 5,354,574$ 5,767,865$ 6,207,828$ UNAPPROPRIATED CHARGES 1,866,367$ 1,888,415$ 1,985,500$ 1,842,530$ GENERAL GOVERNMENT DEBT 5,505,054$ 5,568,456$ 5,296,436$ 6,080,146$ EMPLOYEE BENEFITS & INSURANCE 11,577,433$ 11,750,525$ 12,842,056$ 13,557,879$ CAPITAL OUTLAY (ALL DEPARTMENTS) 593,808$ 662,591$ 786,300$ 998,025$ WARRANT ARTICLES (TAX SUPPORTED) 2,231,510$ 2,327,967$ 2,531,133$ 2,385,259$

SUBTOTAL 90,565,546$ 95,408,902$ 98,968,829$ 102,768,743$

ENTERPRISE FUNDS 16,591,177$ 16,281,776$ 13,854,472$ 14,066,587$

TOTAL EXPENDITURES 107,156,723$ 111,690,678$ 112,823,321$ 116,835,331$

BUDGET SUMMARY FISCAL YEAR 2019

Education41.7%

Library1.4%

General Govt

29.6%

Pension6.3%

Debt Service

6.2%

Benefits Insurance

13.8%

Capital Outlay1.0%

EXPENDITURES BY CATEGORY FY19

Property Tax

75.9%

State Aid10.2%

Local Receipts

11.3%

Other Avail.2.7%

REVENUES BY CATEGORY FY19

*enterprise funds notincluded

1

REVENUE ACTUAL ACTUAL TAX RECAP BUDGET2016 2017 2018 2019

PROPERTY TAX LEVY 70,286,547$ 72,654,228$ 75,354,881$ 77,988,447$

STATE AID (INCL. MSBA) 10,220,626$ 10,587,904$ 10,552,161$ 10,475,793$

LOCAL RECEIPTSMotor Vehicle Excise (MVE) 4,713,955$ 4,801,649$ 4,300,000$ 4,400,000$ Other Excise (Incl. Meals) 936,665$ 954,411$ 870,000$ 910,000$ Penalities & Interest 319,025$ 302,121$ 300,000$ 300,000$ Hotel/Motel Tax 1,628,647$ 1,651,538$ 1,500,000$ 1,550,000$ In Lieu of Taxes 1,322,257$ 1,210,251$ 1,210,000$ 1,220,000$ Other Charges for Services 953,992$ 968,852$ 950,000$ 950,000$ Fees 723,528$ 709,390$ 675,000$ 675,000$ Departmental 58,844$ 117,190$ 90,000$ 95,000$ Licenses & Permits 1,188,548$ 1,263,445$ 1,000,000$ 1,000,000$ Fines & Forfeits 74,183$ 56,050$ 50,000$ 50,000$ Investment Income 151,014$ 206,060$ 110,000$ 160,000$ Medicaid Reimbursement 356,057$ 471,386$ 300,000$ 300,000$ Misc recurring 3,390$ 7,930$ 3,000$ 3,000$ Misc non recurring 218,580$ 120,350$ -$ -$

subtotal 12,648,685$ 12,840,623$ 11,358,000$ 11,613,000$ Enterprise Funds 15,919,016$ 16,281,776$ 13,854,472$ 14,066,587$

Local Receipt TOTAL 28,567,701$ 29,122,399$ 25,212,472$ 25,679,587$

OTHER AVAILABLE FUNDSFree Cash -$ 662,591$ 786,300$ 998,025$ Stabilization Fund 593,808$ -$ -$ -$ School Constr. Stabilization 1,037,277$ 500,000$ 423,507$ 1,198,478$ Lat./Part. Sewers 100,000$ 80,000$ 40,000$ 60,000$ Slip Fees 58,000$ 56,000$ 54,000$ 35,000$ Other - 53rd Week 350,000$ -$ -$ -$ Overlay Reserve -$ -$ 400,000$ 400,000$

subtotal 2,139,085$ 1,298,591$ 1,703,807$ 2,691,503$

TOTAL REVENUE 111,213,959$ 113,663,122$ 112,823,322$ 116,835,331$

REVENUE & EXPENDITURE HISTORY & FORECAST

2

EXPENDITURES ACTUAL ACTUAL TAX RECAP BUDGET2016 2017 2018 2019

General Government 3,206,806$ 3,320,273$ 3,778,520$ 3,781,849$ Police 5,675,928$ 6,077,722$ 6,349,123$ 6,573,687$ Fire 4,600,248$ 4,688,368$ 4,967,252$ 5,167,458$ Education 37,325,786$ 38,911,134$ 39,921,552$ 41,094,496$ Public Works (tax) 9,567,456$ 11,568,536$ 11,167,659$ 11,152,161$ Land Use & Community Services 1,793,263$ 1,647,568$ 1,799,949$ 1,150,819$ Recreation -$ -$ -$ 858,955$ Inspectional Services 360,900$ 359,802$ 400,941$ 508,138$ Library 1,281,331$ 1,282,971$ 1,374,543$ 1,409,513$ Debt Service - General Govt 5,505,054$ 5,568,456$ 5,296,436$ 6,080,146$ Retirement 4,979,656$ 5,354,574$ 5,767,865$ 6,207,828$ Employee Benefits/Insurance 11,577,433$ 11,750,525$ 12,842,056$ 13,557,879$ Capital Outlay (All Departments) 593,808$ 662,591$ 786,300$ 998,025$ Warrant Articles (Tax Supported) 2,231,510$ 2,327,967$ 2,531,133$ 2,385,259$

subtotal 88,699,179$ 93,520,487$ 96,983,329$ 100,926,213$ Enterprise Funds 16,591,177$ 16,281,776$ 13,854,472$ 14,066,587$

Expenditure TOTAL 105,290,356$ 109,802,263$ 110,837,801$ 114,992,800$

OTHER AMOUNTS TO BE RAISEDOffsets 33,909$ 34,090$ 34,668$ 36,401$ State & County 981,903$ 1,061,610$ 1,053,456$ 1,106,129$ Overlay Reserves 850,555$ 792,715$ 897,376$ 700,000$

subtotal 1,866,367$ 1,888,415$ 1,985,500$ 1,842,530$

TOTAL TO BE RAISED 107,156,723$ 111,690,678$ 112,823,322$ 116,835,331$

3

FY19 Approp. Tax Levy Free Cash Other Avail. Enterprise

Education Total 41,094,496$ 41,094,496$

Moderator Personnel 1,150$ Operating 400$

Total 1,550$ 1,550$

Selectmen Personnel 15,500$ Operating 8,100$

Total 23,600$ 23,600$

Finance Committee Reserve Total 125,000$ 125,000$

Legal Total 131,423$ 131,423$

Department Head Personnel 1,215,421$ Operating 13,850$

Total 1,229,271$ 1,229,271$

Management Personnel 150,075$ (previously Town Manager) Operating 157,725$

Total 307,800$ 307,800$

Information Technology Personnel 268,646$ (previously MIS) Operating 185,186$

Total 453,832$ 453,832$

Accounting Personnel 349,667$ Operating 62,730$

Total 412,397$ 412,397$

Assessing Personnel 280,439$ Operating 103,850$

Total 384,289$ 384,289$

Administrative Services Personnel 483,032$ Operating 86,350$ Capital Outlay 55,000$

Total 624,382$ 569,382$ 55,000$

Human Resources Personnel 115,830$ Operating 27,475$

Total 143,305$ 143,305$

Police Department & Dispatch Personnel 6,153,023$ Operating 420,664$ Capital Outlay 195,479$

Total 6,769,166$ 6,573,687$ 195,479$

Fire Department Personnel 4,858,595$ Operating 308,863$ Capital Outlay 84,500$

Total 5,251,958$ 5,167,458$ 84,500$

DPW (Tax Supported) Personnel 4,552,536$ Operating 6,599,625$ Capital Outlay 590,000$

Total 11,742,161$ 11,092,161$ 590,000$ 60,000$

Land Use & Community Services Personnel 932,824$ w/ Recreation in FY18 Operating 217,995$ w/o Recreation in FY19 Capital Outlay 7,000$

Total 1,157,819$ 1,150,819$ 7,000$

Recreation Department Personnel 700,655$ w/ Land Use in FY18 Operating 158,300$ separately voted in FY19 Capital Outlay 66,046$

Total 925,001$ 858,955$ 66,046$

Inspectional Services Personnel 465,313$ Operating 42,825$

Total 508,138$ 508,138$

Library (Peabody Institute) Personnel 1,115,304$ Operating 294,209$

Total 1,409,513$ 1,409,513$

TABLE OF APPROPRIATIONS

4

FY19 Approp. Tax Levy Free Cash Other Avail. EnterpriseDebt Service Principal 3,558,000$ 1,198,478$

Interest 2,522,146$ 35,000$ Total 6,080,146$ 4,446,668$ 400,000$

Benefits & Insurances Total 13,557,879$ 13,557,879$

Retirement (Tax Supported) Total 6,207,828$ 6,207,828$

98,540,954$ 95,849,451$ 998,025$ 1,693,478$ -$

Sewer Enterprise Fund Personnel 293,798Operating 4,767,337Transfers 178,849

Debt 535,707Capital Outlay 125,167

Total 5,900,858 5,900,858$

Water Enterprise Fund Personnel 1,934,895Operating 3,703,773Transfers 343,346

Debt 2,060,715Capital Outlay 123,000

Total 8,165,729 8,165,729$

14,066,587$ 14,066,587$

Total Operating Budget 112,607,541$ 95,849,451$ 998,025$ 1,693,478$ 14,066,587$

General Government Operating Subtotal

Enterprise Fund Subtotal

5

FY16 FY17 FY18 FY19Actual Actual Budget Proposed

School CommitteeControlled

Essex North ShoreAgricultural and Technical High School (1)

MunicipalContribution (2)

TOTAL EDUCATION COST 57,043,650 58,134,467 59,427,020

EDUCATION COSTS

17,725,148 17,762,148 17,339,335

(2) After the Fiscal Year ends, the Town and School Department calculate the total costs of running the Danvers school system. The municipal contribution is reflected separately from the committee controlled budget.

(1) The Town pays an annual assessment to the vocational high school based on the Town's student enrollment as a percentage of the entire Essex North Shore net budget.

37,325,786 38,471,433 39,921,552 41,094,496

1,992,716 1,900,886 2,166,133 2,385,259

6

SECTION B

FISCAL YEAR 2019

OPERATING BUDGET

MODERATOR, SELECTMEN, FINANCE COMMITTEE RESERVE, LEGAL COUNSEL

The Town Moderator is elected annually to a one-year term, is paid a modest stipend, and is the presiding officer of the Town Meeting, ensuring that the Town’s business is conducted in an orderly manner. The Moderator has complete authority over all matters of rules, procedures, regulations and the preservation of decorum. The Town Moderator also appoints members of the Finance Committee and the Town’s representative to the Essex Tech regional vocational school.

The Board of Selectmen is comprised of five members, serving staggered three-year terms, and is the chief legislative body in Danvers, setting broad policy, acting in the best interest of its citizens, and responsible for hiring the Town Manager. Selectmen receive modest compensation, and their budget allows for payment of conference fees and the like. The Board sets the time and place of Town Meeting and issues the Warrant, including the Annual Town Budget. In addition to these duties, Board members serve as the Licensing Authority for the Town and review and vote to establish Traffic Rules & Orders.

The Finance Committee Reserve Fund exists in accordance with M.G.L. Chapter 40, §6 to allow for an appropriate sum of money to be transferred (by vote of the Finance Committee) to a General Government department, if a need arises. The proposed FY 2019 budget represents a $25,000 decrease (for a total of $125,000) for this Fund. Unexpended funds are returned to the General Fund at year’s end.

The Finance Committee is a nine-member advisory body appointed by the Town Moderator to staggered three-year terms. They review all departmental budgets and proposed warrant articles to be placed before the Town Meeting body. Members do not vote at Town Meeting or engage in debate; however, their recommendation on any Warrant article is treated as the main motion under that article.

Town Counsel services are provided in Danvers by a private law firm on a contractual basis. The Town also uses special counsel when appropriate. Legal costs for this firm are budgeted in the revenue divisions and in the Town Counsel budget of the General Government. The proposed budget reflects a flat budget across all divisions except tax supported, which will see a $10,000 decrease related to the cyclical cost of renewing the cable license contract over the course of FY18-19.

Legal Services FY 2018 FY 2019 General Government $141,423 $131,423 DPW – Water Division $31,713 $31,713 DPW – Sewer Division $9,851 $9,851 DPW – Electric Division $69,257 $69,257

Total $252,244 $242,244

7

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseMISCELLANEOUS SUPPLIES 55820 206 0 1,150 1,150 0 0.00%

_Total_OPERATING EXPENSES 206 0 1,150 1,150 0 0.00%

S&W - ELECTED POSITIONS 51230 400 400 400 400 0 0.00%

_Total_SALARIES & WAGES 400 400 400 400 0 0.00%

_Total_1140 MODERATOR 606 400 1,550 1,550 0 0.00%

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseADVERTISING 53404 601 194 650 500 -150 -23.08%

MISCELLANEOUS SUPPLIES 55820 120 432 400 400 0 0.00%

MEALS 57103 0 0 100 100 0 0.00%

CONFERENCE FEES 57104 423 518 900 550 -350 -38.89%

PARKING, TOLLS, ETC. 57107 0 0 50 50 0 0.00%

DUES AND MEMBERSHIPS 57301 6,299 6,456 6,000 6,500 500 8.33%

_Total_OPERATING EXPENSES 7,443 7,600 8,100 8,100 0 0.00%

S&W - ELECTED POSITIONS 51230 15,500 15,500 15,500 15,500 0 0.00%

_Total_SALARIES & WAGES 15,500 15,500 15,500 15,500 0 0.00%

_Total_1220 SELECTMEN 22,943 23,100 23,600 23,600 0 0.00%

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseRESERVE FUND TRANSFER 56912 0 0 150,000 125,000 -25,000 -16.67%

_Total_OPERATING EXPENSES 0 0 150,000 125,000 -25,000 -16.67%

_Total_1320 FINANCE COMMITTEE RESERVE 0 0 150,000 125,000 -25,000 -16.67%

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseLEGAL SERVICES 53011 119,376 80,779 121,423 121,423 0 0.00%

CABLE RENEWAL 55823 0 0 20,000 10,000 -10,000 -50.00%

_Total_OPERATING EXPENSES 119,376 80,779 141,423 131,423 -10,000 -7.07%

_Total_1510 TOWN COUNSEL 119,376 80,779 141,423 131,423 -10,000 -7.07%

MODERATOR

SELECTMEN

FINANCE COMMITTEE RESERVE

LEGAL COUNSEL

8

MANAGEMENT DEPARTMENT PERSONNEL

FTE FTE FTEManagement FY17 FY18 FY19

Town Manager DH DH DHAssistant Town Manager DH DH DHExecutive Secretary 1.00 1.00 1.00 Administrative Assistant/Procurement* - - 1.00

subtotal 1.00 1.00 2.00 *Administrative Assistant realigned from former MIS budget (1250)

DEPARTMENT DESCRIPTION • Plan, organize, direct, and evaluate all activities of the Town, including the development of

broad objectives for Town operations • Administer all Town by-laws and regulations of the Board of Selectmen and implement

Board policy objectives • Identify community challenges and propose short-term and long-term solutions • Supervise Department Heads • Account for all funds and develop broad fiscal policy • Represent the Town to other municipal, regional, state, and business groups • Present recommendations to the Board of Selectmen, Finance Committee and Town

Meeting on use of funds, adoption of by-laws, purchase of land, and sale of bonds BUDGET COMMENTARY Roughly $190,000 of the Management budget (formerly Town Manager) increase is being transferred in from other departmental budgets, including $183,978 from the dissolved MIS budget; the remaining $6,758 reflects a combination of salary adjustments and additional Out of State Travel funding to encourage new members of the senior management team to participate fully in professional development opportunities. GOALS FOR FISCAL YEAR 2019 Goals for the upcoming fiscal year include: continuing to explore regional service models with our municipal peers in the region, including dispatch, information technology, and veteran services; advancing the Smith School through the design phase in anticipation of a spring 2019 Special Town meeting to review and approve a project budget is also a major focus for staff in fiscal year 2019; supporting the Planning & Economic Development Director as she grows the Town’s economic development presence locally and regionally; leading in the effort to embed the employee created Core Values into everything we do as an organization and as individual employees for the Town: inclusion, integrity, accountability, positivity, and collaboration.

9

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseS&W PERMANENT-FULL TIME 51110 65,064 67,771 70,042 147,175 77,133 110.12%

LONGEVITY 51415 700 775 775 1,750 975 125.81%

SICK LEAVE INCENTIVE 51907 550 575 575 1,150 575 100.00%

_Total_SALARIES & WAGES 66,314 69,121 71,392 150,075 78,683 110.21%

OFFICE EQUIPMENT MAINTENANCE 52401 0 94 0 500 500 100.00%

POSTAGE METER/SCALE RENTAL* 52707 0 0 0 1,000 1,000 100.00%

CONSULTING SERVICES 53009 0 7,990 10,000 10,000 0 0.00%

POSTAGE* 53402 0 0 0 83,540 83,540 100.00%

ADVERTISING* 53404 0 0 0 2,000 2,000 100.00%

PRINTING (NON-FORMS)* 53405 0 0 0 7,400 7,400 100.00%

FITNESS CLUB MEMBERSHIPS 53801 0 0 0 250 250 100.00%

GENERAL OFFICE SUPPLIES 54201 1,776 1,635 2,000 3,000 1,000 50.00%

PHOTOCOPY SUPPLIES* 54202 0 0 0 14,500 14,500 100.00%


PERMITS/LICENSES 56911 0 0 0 200 200 100.00%

MILEAGE REIMBURSEMENT 57102 0 0 0 800 800 100.00%

MEALS 57103 383 509 250 250 0 0.00%

CONFERENCE FEES 57104 738 1,085 1,400 3,700 2,300 164.29%


DUES AND MEMBERSHIPS 57301 1,898 1,672 2,000 4,035 2,035 101.75%

SUBSCRIPTIONS 57302 0 368 1,000 1,050 50 5.00%

OUT OF STATE TRAVEL EXPENSES 57901 22,082 11,865 22,500 25,000 2,500 11.11%

_Total_OPERATING EXPENSES 27,533 25,755 39,650 157,725 118,075 297.79%

_Total_1230 MANAGEMENT 93,847 94,876 111,042 307,800 196,758 177.19%

*Line items previously reflected in 1250 (formerly MIS, now Information Technology)

MANAGEMENT (FORMERLY TOWN MANAGER)

10

INFORMATION TECHNOLOGY

DEPARTMENT PERSONNEL

DEPARTMENT RESPONSIBILITIES

• Maintain Town-wide technology infrastructure; provide staff support and training • Plan and implement software and hardware upgrades • Design and life-cycle planning • Data and cyber security • Compliance management BUDGET COMMENTARY The fiscal year 2019 budget reflects a decrease of 33.49% decrease. In the prior fiscal year, this budget was referred to as Management and Information Services, which has been dissolved into Management and Information Technology. The reduction represents transfer of relevant funds into the Management budget; operational Information Technology related line item requests remain level funded this year.

The Administrative Assistant/Procurement position is also realigned to Management. The tax-funded portion of the IT Director salary will be transferred to the Department Head budget. The IS Project Manager position is funded between Information Technology (25%) and Electric (75%). GOALS AND HIGHLIGHTS FOR FISCAL YEAR 2019 In fiscal year 2019, the IT Department will begin to evaluate and implement findings and suggestions from a comprehensive technical and operational assessment performed over the winter and spring. We will also continue to pursue and develop regional opportunities established over the last year. Data center consolidation and the ongoing rollout of our municipal fiber optic network will again be areas of particular focus.

FTE FTE FTEInformation Technology FY17 FY18 FY19

IT Director* 1.00 1.00 DHInfo Systems Project Manager 1.00 1.00 1.00 Administrative Assistant/Procurement** 1.00 1.00 - Network Engineer 1.00 1.00 1.00 Network Administrator 1.00 1.00 1.00 Technical Support Specialist 1.00 1.00 1.00

subtotal 6.00 6.00 4.00 * IT Director salary realigned to Department Head budget**Administrative Assistant realigned to Management budget (1230)

11

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseS&W PERMANENT-FULL TIME 51110 282,914 337,433 378,659 266,846 -111,813 -29.53%

LONGEVITY 51415 1,150 1,200 1,525 700 -825 -54.10%

SICK LEAVE INCENTIVE 51907 1,275 800 1,675 1,100 -575 -34.33%

CLEANING ALLOWANCES 51925 0 0 0 0 0 0.00%

_Total_SALARIES & WAGES 285,339 339,433 381,859 268,646 -113,213 -29.65%

OFFICE EQUIPMENT MAINTENANCE 52401 295 40 500 0 -500 -100.00%

COMPUTER MAINTENANCE 52402 39,506 42,419 52,500 52,500 0 0.00%

TELEPHONE SYSTEM MAINTENANCE 52419 8,292 7,230 10,500 10,500 0 0.00%

SOFTWARE MAINTENANCE 52421 47,523 63,844 78,000 78,000 0 0.00%

POSTAGE METER/SCALE RENTAL 52707 0 0 1,000 0 -1,000 -100.00%

CONSULTING SERVICES 53009 14,000 0 3,000 3,000 0 0.00%

TRAINING SERVICES 53019 7,660 3,329 10,250 10,250 0 0.00%

TELEPHONE 53401 16,900 15,181 9,586 9,586 0 0.00%

POSTAGE* 53402 78,295 82,651 83,540 0 -83,540 -100.00%

ADVERTISING* 53404 3,610 2,321 2,000 0 -2,000 -100.00%

PRINTING (NON-FORMS)* 53405 2,068 1,872 7,400 0 -7,400 -100.00%

FITNESS CLUB MEMBERSHIPS 53801 0 250 500 250 -250 -50.00%

GENERAL OFFICE SUPPLIES 54201 1,310 2,926 1,000 0 -1,000 -100.00%

PHOTOCOPY SUPPLIES* 54202 8,121 8,313 14,500 0 -14,500 -100.00%

COMPUTER SUPPLIES 54204 2,781 15,794 12,000 12,000 0 0.00%

SOFTWARE 54205 0 1,919 2,000 2,000 0 0.00%


PERMITS/LICENSES 56911 400 400 900 700 -200 -22.22%

MILEAGE REIMBURSEMENT 57102 724 1,002 1,200 400 -800 -66.67%

MEALS 57103 39 0 0 0 0 0.00%

CONFERENCE FEES 57104 1,474 3,267 2,000 0 -2,000 -100.00%

DUES AND MEMBERSHIPS 57301 1,861 728 2,035 0 -2,035 -100.00%

SUBSCRIPTIONS 57302 0 0 50 0 -50 -100.00%

TUITION REIMBURSEMENT 57801 0 0 6,000 6,000 0 0.00%


_Total_1250 INFORMATION TECHNOLOGY 520,198 592,919 682,320 453,832 -228,488 -33.49%

*Line items moved to Management (1230), formerly Town Manager budget

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseCAPITAL OUTLAY - REPLACE. EQ. 58701 0 9,842 0 0 0 0.00%

_Total_CAPITAL OUTLAY 0 9,842 0 0 0 0.00%

INFORMATION TECHNOLOGY (FORMERLY MIS)

12

DEPARTMENT HEADS DEPARTMENT PERSONNEL

FTE FTE FTEDepartment Heads FY17 FY18 FY19

Town Manager 1.00 1.00 1.00 Assistant Town Manager 1.00 1.00 1.00 Finance Director 1.00 1.00 1.00 Director of Administrative Services 1.00 1.00 1.00 Director of Human Resources 1.00 1.00 1.00 Police Chief 1.00 1.00 1.00 Fire Chief 1.00 1.00 1.00 Director of Information Technology** - - 1.00 Director of Public Works 1.00 1.00 1.00 Director of Land Use & Community Services - - 1.00 Director of Planning & Economic Development* 1.00 1.00 - Director of Inspectional Services* 1.00 1.00 - Chief Assessor* 1.00 1.00 -

subtotal 11.00 11.00 10.00 *Salaries of three individuals realigned with their respective departmental budgets**Director of Information Technology was budgeted in former MIS budget; direct report to TM***Director of Land Use & Community Services takes place of former Senior Planner

DEPARTMENT DESCRIPTION The Department Head budget contains funding for the positions that, collectively, oversee each of the Town’s broad functional service areas, such as DPW & Utilities, Public Safety, Land Use & Community Services, and Administration & Finance, or specialized service areas that cross all departments in their scope, such as Management, IT, and HR. These individuals represent roughly 50% of the senior managers covered by the Management Compensation Plan (perfor-mance evaluations) that was adopted by Town Meeting in 1979 and which is approved annually by the Selectmen. BUDGET COMMENTARY Given the turnover among department and division heads since the retirement of the former Town Manager in 2014, the fiscal year 2019 budget reflects a realignment of senior managers to reflect the ongoing reorganization. The chart above depicts the ten positions included in this budget and identifies the three positions that were realigned to their respective service areas. The Director of Land Use & Community Services is a newly created position, funded largely by the vacant Principal Planner salary. This budget funds to adjust senior manager salaries in Sep-tember after the Selectmen review and adopt the Management Compensation Plan as well as roughly $15,000 to implement any recommendations that may result from the grant funded compensation and classification study, which was last conducted in the early 2000s.

13

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseS&W PERMANENT-FULL TIME 51110 1,251,071 1,260,394 1,295,675 1,183,495 -112,180 -8.66%

EDUCATIONAL INCENTIVE 51905 10,852 30,096 31,010 31,926 916 2.95%

_Total_SALARIES & WAGES 1,261,923 1,290,490 1,326,685 1,215,421 -111,264 -8.39%

UNIFORMS 55805 0 0 650 650 0 0.00%

TRAVEL ALLOWANCE 57101 6,480 7,482 6,480 4,200 -2,280 -35.19%

TUITION REIMBURSEMENT 57801 0 2,500 9,000 9,000 0 0.00%


_Total_1290 DEPARTMENT HEAD SALARIES 1,268,403 1,300,472 1,342,815 1,229,271 -113,544 -8.46%

*Proposed budget reflects a realignment of five position salaries with departmental budgets; no change in organization-wide head count

DEPARTMENT HEADS

14

ACCOUNTING DEPARTMENT PERSONNEL

FTE FTE FTEAccounting FY17 FY18 FY19

Town Accountant 1.00 1.00 1.00 Assistant Town Accountant - - 1.00 Staff Accountant 1.00 1.00 1.00 Payroll Specialist 1.00 1.00 - Accounting Clerk 2.00 2.00 2.00

subtotal 5.00 5.00 5.00 DEPARTMENT DESCRIPTION • Maintain financial records for the Town • Maintain and processes Town and School payrolls and employee databases • Maintain and processes accounts payable for Town and School • Maintain budgetary accounting systems for Town and School • Oversee Town audits • Support departments in monitoring expenditures

BUDGET COMMENTARY The increase in operating expenses is driven by changes to conference fees and training services in an effort to cross train staff and send the Town Accountant to the annual Government Finance Officers As-sociation conference. Operating expense increases are partially offset by a decrease in auditing services, a line item that covers the Town’s costs of hiring an independent auditor to audit its books annually and the cost of hiring an actuary to calculate its Other Post Employment Benefits liability as required by GASB. GOALS AND HIGHLIGHTS FOR FISCAL YEAR 2019 Continue tradition of receiving the Certificate of Achievement for Excellence in Financial Reporting from the GFOA, while receiving no audit findings. Begin implementation of the new Time & Attendance sys-tem budgeted and procured in fiscal year 2018. Focus on training and staff development of new de-partmental structure after retirements in fiscal year 2018.

15


OVERTIME 51310 590 205 2,500 750 -1,750 -70.00%

LONGEVITY 51415 1,975 1,250 1,725 1,225 -500 -28.99%

SICK LEAVE INCENTIVE 51907 1,025 1,150 2,600 2,425 -175 -6.73%


SOFTWARE MAINTENANCE 52421 290 0 5,400 1,900 -3,500 -64.81%

AUDITING SERVICES 53010 26,980 37,420 36,500 28,000 -8,500 -23.29%

TRAINING SERVICES 53019 1,706 818 4,000 4,000 0 0.00%

OPEB ACTUARIAL 53037 0 0 0 12,000 12,000 100.00%


GENERAL OFFICE SUPPLIES 54201 4,509 4,293 6,000 6,000 0 0.00%

MILEAGE REIMBURSEMENT 57102 1,157 516 1,000 1,000 0 0.00%

CONFERENCE FEES 57104 584 763 3,000 3,000 0 0.00%

DUES AND MEMBERSHIPS 57301 630 550 680 680 0 0.00%

TUITION REIMBURSEMENT 57801 2,417 1,463 5,400 5,400 0 0.00%


_Total_1350 TOWN ACCOUNTANT 339,578 351,422 389,555 412,397 22,842 5.86%

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseCAPITAL OUTLAY - REPLACE. EQ. 58701 0 3,212 0 0 0 0.00%

_Total_CAPITAL OUTLAY 0 3,212 0 0 0 0.00%

ACCOUNTING

16

ASSESSING DEPARTMENT PERSONNEL

DEPARTMENT DESCRIPTION

• Plan, organize, and direct all activities related to the Town’s Triennial Revaluation and Interim Updates to ensure the Town’s compliance with all sections under MGL Chapter 59 and the Department of Revenue

• Analyze real estate market conditions, through statistical modeling, to develop the valuation model applied globally to the Town

• Manage the defense of all valuation cases at the Appellate Tax Board to minimize the Town’s negative exposure to potential liability and minimize impact to the Overlay

• Review and present recommendations to the Board of Assessors on Real Estate abatement applications

• Generate, commit, and bill all owners of real estate and/or personal property within the Town of Danvers

• Administer the individual property tax exemptions as defined by State law (MGL c. 59, § 5). • Maintain Assessors’ tax maps and track all changes to real estate parcels and personal

property accounts, including ownership, improvements, new construction, condo conversions and subdivisions.

BUDGET COMMENTARY

The Software Maintenance line item increase is due to contractual obligations in our vendor service agreement. Other major changes are the result of transfers in to Assessing from other departments: S&W is increased by the division head’s salary, the travel allowance reduction for the Assistant Assessor is offset by adding the division heads in, and the addition of a tuition reimbursement line item.

GOALS AND HIGHLIGHTS FOR FISCAL YEAR 2019

After a successful Interim Adjustment in fiscal year 2018, the Assessing Department will be managing the Town’s fiscal year 2019 triennial revaluation. We will be working closely with the Department of Revenue to review and ensure completion of directives received during our fiscal year 2016 Revaluation. Fair and equitable taxation remains paramount, as we move through the revaluation and test our valuation methodologies and statistical models.

FTE FTE FTEAssessing FY17 FY18 FY19

Chief Assessor DH DH 1.00 Assistant Assessor 1.00 1.00 1.00 Senior Account Clerk 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00

subtotal 3.00 3.00 4.00 *Chief Assessor salary realigned from Department Head budget to Assessing Budget in FY19

17


S&W - APPOINTED POSITIONS 51220 2,500 2,500 2,500 2,500 0 0.00%

LONGEVITY 51415 1,075 1,200 1,675 2,000 325 19.40%

SICK LEAVE INCENTIVE 51907 0 0 1,150 1,150 0 0.00%



CONSULTING SERVICES 53009 47,374 62,941 62,950 62,950 0 0.00%

LAND APPRAISALS 53014 571 400 2,000 2,000 0 0.00%



MAP REVISIONS 53807 1,354 1,855 2,400 2,400 0 0.00%


APPELLATE TAX BOARD 56903 82 0 325 325 0 0.00%

DEED TRANSFERS 56905 75 150 100 100 0 0.00%

TRAVEL ALLOWANCE 57101 3,600 3,600 3,600 3,880 280 7.78%


CONFERENCE FEES 57104 0 1,491 2,500 2,500 0 0.00%



SUBSCRIPTIONS 57302 217 329 535 535 0 0.00%

TUITION REIMBURSEMENT 57801 0 0 0 9,000 9,000 100.00%


_Total_1410 ASSESSING 232,945 254,151 271,867 384,289 112,422 41.35%

*Salary of Chief Assessor realigned from Assessing Budget to Department Head Budget in FY19

ASSESSING

18

ADMINSTRATIVE SERVICES


DEPARTMENT DESCRIPTION • Maintains the vital statistics for the Town, the annual census, including dog licenses,

and processes all licenses and permits authorized by the Board of Selectmen • Compiles the Town Meeting minutes and certifications • Maintains Board of Appeals and Planning Board filings and certifications • Processes real estate tax payments, motor vehicle excise payments, personal property,

boat excise tax payments, parking tickets, and municipal lien certificates • Manages all Short & Long Term Debt Authorizations • Invests a portfolio valued in excess of $60.0 million, as well as performing monthly

reconciliations and the filing of State and Federal reports • Oversees all local, state, and federal elections held in the Town • Functions as Public Records Access Officer • Assists with Open Meeting Law Compliance

BUDGET COMMENTARY

The fiscal year 2019 Budget reflects two (2) additional elections for a total of three (3). Additionally, a market adjustment is being proposed to increase the stipends for poll workers to more closely align with what other communities are paying for election workers. Finally, the Parking Clerk Officer has been realigned from Human Resources to Administrative Services and the responsibility of hearing protests of parking violations will be moved to the Clerk’s Office.


During fiscal year 2019, we expect to continue expanding our online offerings. Staff will continue to work with delinquent taxpayers to enter into payment plans, which ultimately reflects positively on the financial health of the Town. Begin the process of replacement/upgrading of Voting Tabulation equipment.

FTE FTE FTEAdministrative Services FY17 FY18 FY19

Director of Administrative Services DH DH DHAssistant Treasurer/Collector 1.00 1.00 1.00 Assistant Clerk 1.00 1.00 1.00 Sr. Accounting Clerk 2.00 2.00 2.00 Accounting Clerk 2.50 2.50 2.50 Switchboard/Receptionists (2) 1.00 1.00 1.00 Parking Clerk Officer* - - 0.50

subtotal 7.50 7.50 8.00 *Parking Clerk Officer realigned from HR to Administrative Services in FY19

19


S&W PERMANENT - PART TIME 51120 66,155 72,930 73,150 76,489 3,339 4.56%

S&W - TEMPORARY POSITIONS** 51210 0 0 0 19,230 19,230 100.00%

S&W - APPOINTED POSITIONS 51220 500 500 400 600 200 50.00%

S&W - ELECTION WORKERS 51222 8,803 15,216 6,465 27,635 21,170 327.46%

OVERTIME 51310 422 3,690 1,500 1,500 0 0.00%

LONGEVITY 51415 5,100 4,825 5,225 5,700 475 9.09%

SICK LEAVE INCENTIVE 51907 2,971 2,625 3,500 3,500 0 0.00%


OFFICE EQUIPMENT MAINTENANCE 52401 2,585 3,700 3,000 3,000 0 0.00%


BANKING SERVICES 53016 140 37 1,500 1,500 0 0.00%

BOOK BINDING 53017 360 510 500 500 0 0.00%

ADVERTISING 53404 0 63 0 0 0 0.00%

PRINTING (NON-FORMS) 53405 15,843 16,039 13,500 15,500 2,000 14.81%


FORMS PRINTING 54206 9,232 7,575 9,500 9,500 0 0.00%

FURNITURE & OFFICE EQUIP. 54207 262 0 500 500 0 0.00%

PARKING CLERK SUPPLIES** 55826 0 0 0 2,000 2,000 100.00%

TAX TITLE COSTS 56907 3,279 2,628 4,000 4,000 0 0.00%


CONFERENCE FEES 57104 1,397 1,645 2,000 2,000 0 0.00%



TUITION REIMBURSEMENT 57801 0 0 0 0 0 0.00%


_Total_1430 ADMINISTRATIVE SERVICES 474,433 493,409 509,019 569,382 60,363 11.86%

**Parking Clerk costs moved from HR to Administrative Services in FY2019

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseCAPITAL OUTLAY - REPLACE. EQ. 0 0 0 55,000 55,000 0.00%

_Total_CAPITAL OUTLAY 0 0 0 55,000 55,000 0.00%

ADMINISTRATIVE SERVICES

20

HUMAN RESOURCES DEPARTMENT PERSONNEL


• Direct and oversee all employee and personnel management, including recruitment, on boarding, employee relations, conflict management and resolution, performance manage-ment, compliance, compensation and benefit programs, progressive discipline and labor re-lations

• Negotiate with all bargaining units in general government and utilities • Facilitate and manage training and development programs for all employees • Develop and administer all employee recognition and rewards programs • Manage and administer benefit programs including: health, dental, life insurance; worker’s

compensation and unemployment compensation programs; employee assistance programs and Flex Spending (125 plan) for all eligible employees

• Coordinate the safety program in all municipal departments BUDGET COMMENTARY

There are no significant operational changes for the upcoming year. GOALS AND HIGHLIGHTS FOR FISCAL YEAR 2019

The Human Resources Department has undergone a leadership change with the addition of the new Director. The Human Resources Department is committed to implementing new processes to better streamline and automate productivity and accountability among Town employees, including time and attendance systems and procedures, recruiting and onboarding, formal Town policy production and procedures, benefit administration and compliance. The implementation of an employee engage-ment survey in late fiscal year 2017 will provide additional resources and opportunities for positive future change and additional training and development for all Town employees.

FTE FTE FTEHuman Resources FY17 FY18 FY19

Director of Human Resources DH DH DHHuman Resources Assistant 0.87 0.87 0.87 Benefits Coordinator 1.00 1.00 1.00 Parking Clerk Officer 0.50 0.50 -

subtotal 2.37 2.37 1.87 *Parking Clerk Officer realigned from HR to Administrative Services in FY19

21



S&W - TEMPORARY POSITIONS** 51210 15,435 18,090 18,853 0 -18,853 -100.00%

LONGEVITY 51415 750 775 1,425 1,350 -75 -5.26%


_Total_SALARIES & WAGES 111,079 119,055 128,854 115,830 -13,024 -10.11%

ARBITRATION FEES 53018 0 850 2,000 2,000 0 0.00%


EMPLOYEE ASSISTANCE PROGRAM 53021 0 0 1,000 1,000 0 0.00%

ADVERTISING 53404 2,528 268 2,200 2,200 0 0.00%


PERSONNEL ADMINISTRATION 53808 11,327 7,103 11,300 14,300 3,000 26.55%

GENERAL OFFICE SUPPLIES 54201 951 2,798 1,500 1,500 0 0.00%

GASOLINE - REGULAR 54801 0 0 0 0 0 0.00%

PARKING CLERK SUPPLIES** 55826 3,216 464 2,000 0 -2,000 -100.00%


CONFERENCE FEES 57104 486 0 500 500 0 0.00%



_Total_1520 HUMAN RESOURCES 134,447 131,114 155,329 143,305 -12,024 -7.74%

**Parking Clerk costs moved from HR to Administrative Services in FY2019

HUMAN RESOURCES

22

RETIREMENT SYSTEM DEPARTMENT PERSONNEL

DEPARTMENT DESCRIPTION The Danvers Retirement System is independently governed by a five-member Board and is administered by the Finance Director. Retirement System staff maintain member and retiree databases, process retire-ment and disability applications; counsel employees regarding retirement options and future benefits; process and maintain retiree payroll; maintain system accounting and investment activity; and implement legislative changes. BUDGET COMMENTARY The major component of this budget is the retirement assessment that is determined by an actuarial val-uation and approved by the Public Employee Retirement Administration Commission (PERAC). This year’s assessment increased $542,005. Smaller increases are a result of contractual changes, and the costs as-sociated with the increase in system assets. GOALS AND HIGHLIGHTS FOR FISCAL YEAR 2019 The Danvers Retirement Board, having reviewed the performance and contracts of all money managers in fiscal year 2017, and having performed a Request for Proposals (RFP) for an Actuary in fiscal year 2018, will next need to perform an RFP for its consultant, who has been under contract for close to the maximum of seven (7) years before the need for an RFP. The Retirement System staff will continue to serve the retirees and members in the most efficient manner.

FTE FTE FTERetirement System FY17 FY18 FY19

Retirement Assistant 1.00 1.00 1.00 Retirement Clerk 0.50 0.50 0.50

subtotal 1.50 1.50 1.50

23

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24

POLICE DEPARTMENT



The Danvers Police Department is a community service law enforcement organization striving to maintain the safety of its citizens and focused on quality of life issues and the resolution of conflict within our com-munity. The core values that the department relies on to deliver quality police services include: • Maintain high standards of integrity and ethics • Protect constitutional rights • Solve problems and order maintenance • Collaborate and partner with citizens • Reduce crime and fear of crime • Protect vulnerable populations

BUDGET COMMENTARY The proposed budget will allow the Department to continue to provide exceptional law enforcement ser-vices to our residents and businesses, while maintaining current community outreach and crime prevention programs within the community and our schools. GOALS AND HIGHLIGHTS FOR FISCAL YEAR 2019

The Public Safety Communications facility construction has been completed. This state of the art facility has enhanced the abilities of our communication personnel in providing Police, Fire and EMS services to our com-munity. As originally planned for the facility, we have entered into talks with neighboring communities to seek partners in a regionalized approach to public safety services. We will continue to explore partnership opportu-nities and continue our efforts to finalize an agreement with additional communities.

With school safety at the forefront of public debate, the Essex Technical High School has agreed to the funding and implementation of a School Resource Officer program. The Police Department will be working with the Essex Technical High in the selection of an officer, as well as the development of guidelines and procedures under which the SRO will operate. We anticipate that this program will be fully implemented in fall of 2018.

FTE FTE FTEPolice Department FY17 FY18 FY19

Police Chief DH DH DHCaptain 2.00 2.00 2.00 Lieutenants 2.00 2.00 2.00 Sergeants 8.00 8.00 8.00 Patrol Officers 33.00 33.00 33.00 Civilian Dispatchers 8.00 8.00 8.00 Civilian Crime Analyst 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 Confidential Secretaries 2.00 2.00 2.00

subtotal 57.00 57.00 57.00

25

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseS&W PERMANENT-FULL TIME 51110 3,271,038 3,511,746 3,816,652 3,951,945 135,293 3.54%

S&W PERMANENT - PART TIME 51120 20,448 21,372 22,529 22,239 -290 -1.29%

S&W - TEMPORARY POSITIONS 51210 5,980 4,556 12,376 15,912 3,536 28.57%

OVERTIME 51310 1,052,354 992,810 930,945 972,325 41,380 4.44%

HOLIDAY 51330 215,075 219,666 239,272 239,273 1 0.00%

FLSA OVERTIME PREMIUM 51350 939 532 0 0 0 0.00%

NIGHT DIFFERENTIAL 51405 136,031 138,079 174,789 183,027 8,238 4.71%

WEEKEND DIFFERENTIAL 51410 4,967 4,828 6,042 5,814 -228 -3.77%

LONGEVITY 51415 34,423 33,105 38,436 38,044 -392 -1.02%

EDUCATIONAL INCENTIVE 51905 499,808 505,359 571,589 592,938 21,349 3.74%

SICK LEAVE INCENTIVE 51907 31,000 61,591 35,900 49,500 13,600 37.88%

SPECIALIST PAY 51910 35,144 2,400 57,560 61,048 3,488 6.06%

EMT INCENTIVE 51915 14,600 15,600 15,600 14,000 -1,600 -10.26%

CLEANING ALLOWANCES 51925 5,929 6,653 6,826 6,958 132 1.93%

_Total_SALARIES & WAGES 5,327,736 5,518,297 5,928,516 6,153,023 224,507 3.79%


COMPUTER MAINTENANCE 52402 3,236 0 0 0 0 0.00%

VEHICLE MAINTENANCE 52404 11,665 13,967 20,000 20,000 0 0.00%

RADIO MAINTENANCE 52405 7,205 13,393 18,000 18,000 0 0.00%

TELETYPE MAINTENANCE 52406 1,888 0 0 0 0 0.00%

PHOTOCOPIER MAINTENANCE 52407 2,268 2,400 2,300 2,300 0 0.00%


CONSULTING SERVICES 53009 0 13,000 0 0 0 0.00%


RECRUITMENT & SELECTION 53036 35,874 6,789 9,000 9,000 0 0.00%

TELEPHONE 53401 41,717 41,356 43,000 43,000 0 0.00%

ACCREDITATION 53809 9,770 9,702 19,270 11,000 -8,270 -42.92%


COMPUTER SUPPLIES 54204 3,765 25,121 14,800 14,800 0 0.00%

FORMS PRINTING 54206 2,676 1,876 2,800 2,800 0 0.00%

FURNITURE & OFFICE EQUIP. 54207 2,349 16,074 8,450 8,450 0 0.00%

GASOLINE - UNLEADED 54802 53,144 54,557 77,978 83,880 5,902 7.57%

TIRES AND TUBES 54804 4,999 3,515 9,000 9,000 0 0.00%

AMMUNITION 55802 9,418 20,602 17,095 17,095 0 0.00%

CROSSING GUARD UNIFORMS 55803 1,000 1,000 1,000 1,000 0 0.00%

PROTECTIVE CLOTHING 55804 41,076 1,225 4,600 4,600 0 0.00%

UNIFORMS 55805 40,612 42,697 41,300 41,300 0 0.00%

PHOTOGRAPHY SUPPLIES 55806 5,412 4,169 7,500 7,500 0 0.00%

POLICE/CP SUPPLIES 55808 22,699 41,627 25,000 25,000 0 0.00%

MISCELLANEOUS SUPPLIES 55820 3,512 4,476 4,000 4,000 0 0.00%

MILEAGE REIMBURSEMENT 57102 1,046 4,730 3,000 3,000 0 0.00%

MEALS 57103 1,195 952 1,600 1,600 0 0.00%

CONFERENCE FEES 57104 5,635 5,478 4,600 6,000 1,400 30.43%





_Total_ POLICE & DISPATCH CONSOLIDATED 5,706,420 5,928,640 6,349,123 6,573,687 224,564 3.54%

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseCAPITAL OUTLAY- ADD. EQUIP. 58501 0 0 0 12,536 12,536 0.00%

CAPITAL OUTLAY - REPLACE. EQ. 58701 130,924 147,609 217,790 182,943 -34,847 -16.00%

_Total_CAPITAL OUTLAY 130,924 147,609 217,790 195,479 -22,311 -10.24%

POLICE DEPARTMENT

26

FIRE DEPARTMENT DEPARTMENT PERSONNEL

DEPARTMENT RESPONSIBILITIES

The mission of the Danvers Fire Department is to protect the lives and property of its citizens and visitors from the adverse effects of fire, medical emergencies and exposure to dangerous condi-tions stemming from manmade or natural disasters. In addition, the Department:

• Respond to a variety of emergency and non-emergency calls for assistance • Conduct quarterly and annual building inspections • Conduct building plan reviews for construction and renovation projects • Enforce 527 CMR 1, the Massachusetts Comprehensive Fire Safety Code • Conduct public fire safety education in our schools and Senior Center • Assist other town departments with fire safety and code issues

BUDGET COMMENTARY

Salaries and wages comprise 93% of the Fire Department budget. Contractual adjustments and an increase in the overtime line item account for most of the budget increase for fiscal year 2019. Line items in the operating budget are reviewed each year to reflect the anticipated needs of the Department. A capital outlay of $84,500 is requested to replace personal protective equipment and an aging washer/extractor for turnout gear.

HIGHLIGHTS FOR FISCAL YEAR 2019

Total call volume for fiscal year 2017 was 7,617, a 4.7% increase from fiscal year 2016, primarily due to an increase in false alarms/calls and service calls. Calls for medical service continue to make up roughly 40% of the call volume. The Department continues to stress fire prevention activities, and the number of in-service inspections of commercial and industrial occupancies continues to trend upward. The long awaited Tower 1 has been put into service and is performing well.

FTE FTE FTEFire Department FY17 FY18 FY19

Fire Chief DH DH DHDeputy Fire Chief 1.00 1.00 1.00 Fire Prevention Officer (Captain) 1.00 1.00 1.00 Captains 4.00 4.00 4.00 Lieutenants 8.00 8.00 12.00 Firefighters 34.00 34.00 30.00 Confidential Secretary 0.87 0.87 0.87

subtotal 48.87 48.87 48.87 *FY19 promotion of 4 firefighters to Lieutenant per Collective Bargaining

27


OVERTIME 51310 524,051 728,344 498,326 548,326 50,000 10.03%

HOLIDAY 51330 201,035 196,966 207,630 211,783 4,153 2.00%

NIGHT DIFFERENTIAL 51405 239,490 239,475 251,074 256,095 5,021 2.00%

LONGEVITY 51415 24,162 24,984 24,470 28,551 4,081 16.68%

OUT OF RANGE 51420 8,568 2,349 10,000 10,000 0 0.00%

EDUCATIONAL INCENTIVE 51905 69,057 72,763 79,390 87,672 8,282 10.43%

SICK LEAVE BUY-BACK (FIRE DEPT) 51906 0 43,270 74,600 53,436 -21,164 -28.37%


EMT INCENTIVE 51915 120,803 132,447 132,747 146,976 14,229 10.72%


TRAFFIC CONTROL 51930 0 0 5,000 5,000 0 0.00%


OFFICE EQUIPMENT MAINTENANCE 52401 1,515 456 800 800 0 0.00%

TERMINAL/PRINTER MAINTENANCE 52403 329 0 1,500 1,200 -300 -20.00%


RADIO MAINTENANCE 52405 6,657 12,093 13,514 10,514 -3,000 -22.20%


TOOL & EQUIP MAINTENANCE 52428 19,152 13,396 18,330 18,330 0 0.00%

MEDICAL EXPENSES 53002 5,878 7,673 4,000 6,000 2,000 50.00%

TRAINING SERVICES 53019 7,439 2,537 15,000 12,000 -3,000 -20.00%

TELEPHONE 53401 8,336 8,976 9,270 9,270 0 0.00%

FITNESS CLUB MEMBERSHIPS 53801 3,989 3,750 4,250 4,250 0 0.00%

SAFETY SERVICES 53803 8,702 680 2,500 2,500 0 0.00%


SOFTWARE 54205 6,172 0 500 0 -500 -100.00%

FORMS PRINTING 54206 1,110 1,316 1,000 1,000 0 0.00%


MEDICAL SUPPLIES 54210 10,884 7,943 10,000 12,500 2,500 25.00%

TOOLS AND EQUIPMENT 54610 20,705 17,089 22,612 24,122 1,510 6.68%

GASOLINE - UNLEADED 54802 1,938 1,979 3,200 3,262 62 1.94%

GASOLINE - DIESEL 54803 14,091 16,065 25,000 30,555 5,555 22.22%


UNIFORMS 55805 28,709 31,638 31,225 31,225 0 0.00%

FIRE ALARM SUPPLIES 55809 5,974 4,960 7,000 7,000 0 0.00%

HOSE 55810 3,937 0 5,000 5,000 0 0.00%

FIRE SUPPLIES 55811 5,500 0 4,000 4,000 0 0.00%

PROVISIONS 55812 0 222 800 800 0 0.00%


MILEAGE REIMBURSEMENT 57102 183 167 1,000 600 -400 -40.00%

CONFERENCE FEES 57104 2,333 2,081 5,000 4,000 -1,000 -20.00%

DUES AND MEMBERSHIPS 57301 3,970 3,003 6,510 5,000 -1,510 -23.20%

SUBSCRIPTIONS 57302 326 366 1,800 1,000 -800 -44.44%

TUITION REIMBURSEMENT 57801 23,765 30,075 35,050 36,500 1,450 4.14%


_Total_2210 FIRE DEPARTMENT 4,602,489 4,836,072 4,967,252 5,167,458 200,206 4.03%

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseCAPITAL OUTLAY - REPLACE. EQ. 58701 36,423 0 50,000 84,500 34,500 69.00%

_Total_CAPITAL OUTLAY 36,423 0 50,000 84,500 34,500 69.00%

FIRE DEPARTMENT

28

DEPARTMENT OF PUBLIC WORKS

Tax Supported



• Maintain and provide a safe, clean environment in all Town and School owned buildings • Maintain and improve 150 acres of grounds and playing fields including trash removal,

lawn mowing, technical turf care and pest control, fence maintenance, equipment and facility maintenance, general landscaping, and playground safety

• Maintain and repair more than 240 pieces of equipment used in Public Works, Recreation, Inspectional Services, Planning, Senior Center, Schools, and Police

• Maintain 120 miles of roadway, including sweeping, resurfacing, regulatory signage, snow and ice control, refuse collection, disposal and recycling

• Provide engineering support and oversight to various utility projects, maintain GIS databases and mapping, provide technical review and assistance to various Town departments and committees

BUDGET COMMENTARY

The fiscal year 2019 tax-supported budget reflects a 0.14% decrease due to reductions in the utilities and the removal of Recreation-related costs (i.e. Endicott Park, etc.) which were realigned to the newly established Recreation Department budget. No change in service is planned; DPW will continue to support the Recreation Department.


• Maintain the quality of roads and fields • Provide long-term maintenance of Town and School Buildings • Ensure that Town projects, e.g. Police Dispatch, are completed on time and under

budget

FTE FTE FTEPublic Works (Tax Supported) FY17 FY18 FY19

Engineering 4.00 4.00 3.00 Street 15.00 15.00 15.00 Equipment 6.00 6.00 6.00 Buildings 26.70 26.70 26.70 Grounds & Forestry 10.00 10.00 10.00 Public Works Administration 3.00 3.00 3.00

Public Works (Tax) Subtotal 64.70 64.70 63.70

29


S&W PERMANENT - PART TIME 51120 46,273 41,872 55,229 54,242 -987 -1.79%


OVERTIME 51310 300,124 302,809 332,590 319,882 -12,708 -3.82%

OVERTIME - ICE AND SNOW 51340 141,796 283,324 229,218 248,504 19,286 8.41%

FLSA OVERTIME PREMIUM 51350 3,450 1,444 3,950 2,500 -1,450 -36.71%

NIGHT DIFFERENTIAL 51405 21,717 21,234 21,880 22,155 275 1.26%

LONGEVITY 51415 24,965 24,975 28,100 31,525 3,425 12.19%

OUT OF RANGE 51420 5,706 2,676 4,900 3,850 -1,050 -21.43%

MEALS ALLOWANCE 51425 5,047 6,704 7,200 6,650 -550 -7.64%

ON CALL - PUBLIC WORKS 51433 16,468 15,611 15,600 15,600 0 0.00%


WATER OPERATORS INCENTIVE 51908 2,400 1,000 1,000 1,250 250 25.00%

TRAFFIC CONTROL 51930 34,279 31,948 54,000 54,000 0 0.00%


ELECTRICITY 52211 967,848 973,322 1,123,252 1,000,593 -122,659 -10.92%

ELECTRICITY - STREET LIGHTS 52212 159,435 165,583 128,408 108,058 -20,350 -15.85%

ELECTRICITY - TRAFFIC SIGNALS 52213 23,600 23,124 21,672 21,672 0 0.00%

OIL - HEATING 52215 63,842 86,021 124,892 125,459 567 0.45%

GAS - HEATING 52220 227,379 253,278 403,965 340,388 -63,577 -15.74%

PROPANE 52225 3,928 4,259 6,000 5,000 -1,000 -16.67%

EMERGENCY GENERATOR 52230 9,647 4,813 10,000 8,400 -1,600 -16.00%

WATER 52301 110,618 122,571 131,983 136,565 4,582 3.47%

OFFICE EQUIPMENT MAINTENANCE 52401 84 275 1,000 1,000 0 0.00%


PLUMBING MAINT. - CONTRACTUAL 52408 26,482 17,731 30,000 30,000 0 0.00%

HEATING MAINT. - CONTRACTUAL 52409 103,416 168,302 70,000 70,000 0 0.00%

ELECTRICAL MAINT.-CONTRACTUAL 52410 44,275 836 15,000 15,000 0 0.00%

ELEVATOR MAINTENANCE 52412 32,942 43,022 50,000 50,000 0 0.00%

PAINTING - CONTRACTUAL 52415 0 7,075 12,000 12,000 0 0.00%

SECURITY SYSTEM MAINTENANCE 52420 15,923 14,693 14,000 14,450 450 3.21%


H.V.A.C. MAINTENANCE 52422 227,133 230,464 270,340 335,000 64,660 23.92%

CARPENTRY MAINT. - CONTRACTUAL 52427 2,400 15,775 20,000 20,000 0 0.00%

EQUIPMENT RENTAL 52701 11,635 4,175 11,000 11,000 0 0.00%

REFUSE COLLECTION 52901 615,715 621,242 634,261 634,261 0 0.00%

REFUSE DISPOSAL 52902 439,239 411,560 485,095 493,310 8,215 1.69%

SNOW REMOVAL EQUIPMENT 52903 218,740 460,042 357,195 402,654 45,459 12.73%

CONTRACT CLEANING 52904 757,736 790,731 744,901 767,251 22,350 3.00%

FERTILIZATION PROGRAM 52907 33,244 22,450 30,000 30,750 750 2.50%

GASOLINE PUMP TESTING 52916 2,755 6,642 5,000 5,000 0 0.00%

FENCES - CONTRACTUAL 52917 13,495 15,000 15,000 15,000 0 0.00%

CONTRACT TRIMMING 52918 0 10,245 12,000 12,000 0 0.00%

HAZARDOUS WASTE REMOVAL 52920 29,609 14,648 35,000 31,000 -4,000 -11.43%

PAVEMENT STRIPING 52921 58,781 51,614 59,000 59,000 0 0.00%

CONTRACT MOWING 52923 57,436 64,068 63,000 63,000 0 0.00%

RECYCLING 52927 188,476 193,164 194,753 194,753 0 0.00%

CONTRACT SWEEPING 52928 8,312 20,545 23,000 23,000 0 0.00%

CONTRACT TREE REMOVAL 52929 9,092 12,430 20,000 20,000 0 0.00%

YARD WASTE REMOVAL 52930 38,048 24,451 24,000 24,000 0 0.00%

AERATION 52932 13,450 10,126 16,000 16,403 403 2.52%

MEDICAL EXAMS (EMPLOYEE) 53003 1,148 535 1,085 1,085 0 0.00%

LABRATORY TESTING 53005 0 85 2,000 2,000 0 0.00%

CONSULTING SERVICES 53009 1,493 0 5,000 5,000 0 0.00%

LANDFILL CONSULTANT 53012 33,287 37,280 60,000 70,000 10,000 16.67%

ENGINEERING CONSULTANTS 53013 0 4,000 2,000 4,000 2,000 100.00%

TRAINING SERVICES 53019 9,400 12,933 18,850 19,850 1,000 5.31%

INSPECTIONAL SERVICES 53033 18,924 31,111 25,000 28,000 3,000 12.00%

TELEPHONE 53401 21,561 29,528 26,250 25,875 -375 -1.43%

PRINTING (NON-FORMS) 53405 0 2,203 2,000 2,000 0 0.00%

FITNESS CLUB MEMBERSHIPS 53801 720 1,000 1,550 1,550 0 0.00%

WEATHER SERVICES 53802 1,495 1,495 1,600 1,600 0 0.00%

SAFETY SERVICES 53803 2,094 1,147 1,500 1,500 0 0.00%

FEDERALLY REQUIRED TESTING 53804 2,859 2,191 3,450 2,825 -625 -18.12%

VEHICLE INSPECTIONS 53814 6,025 8,220 7,500 7,500 0 0.00%


PHOTOCOPY SUPPLIES 54202 0 0 300 300 0 0.00%

PUBLIC WORKS (TAX SUPPORTED)

30

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseGRAPHIC SUPPLIES 54203 0 146 100 100 0 0.00%

COMPUTER SUPPLIES 54204 0 0 400 400 0 0.00%

SOFTWARE 54205 7,988 7,047 21,085 22,085 1,000 4.74%


COMPUTER HARDWARE, ETC 54208 5,405 6,485 8,000 8,000 0 0.00%

LUMBER AND HARDWARE 54301 26,395 33,236 43,500 43,500 0 0.00%

PLUMBING SUPPLIES 54302 2,152 6,901 5,500 7,500 2,000 36.36%

ELECTRICAL SUPPLIES 54303 13,932 6,433 10,000 10,000 0 0.00%

GLASS 54304 3,712 6,500 6,500 6,500 0 0.00%

HEATING SUPPLIES 54305 1,275 2,286 4,000 4,000 0 0.00%

LAMPS 54306 11,788 7,060 12,500 12,500 0 0.00%

PAINT 54307 5,381 4,709 7,000 7,000 0 0.00%

ROOF REPAIR 54308 4,359 15,000 24,000 24,000 0 0.00%

TOOLS AND EQUIPMENT 54310 0 150 1,000 1,000 0 0.00%

CUSTODIAL SUPPLIES 54501 126,558 113,561 114,000 114,000 0 0.00%

PARK SUPPLIES 54601 22,584 21,353 25,000 25,000 0 0.00%

SCHOOL GROUND SUPPLIES 54602 19,299 18,995 27,000 27,000 0 0.00%

WEED MATERIAL 54603 0 500 1,000 1,000 0 0.00%

BEACH SAND * 54604 1,800 0 1,800 0 -1,800 -100.00%

IRRIGATION SUPPLIES 54605 7,465 5,659 10,000 10,000 0 0.00%

TREES AND SHRUBS 54607 360 278 2,000 2,000 0 0.00%

CHEMICALS/INSECTICIDES 54608 0 0 500 500 0 0.00%

PLANTING MATERIALS 54609 1,480 3,025 3,500 3,500 0 0.00%

TOOLS AND EQUIPMENT 54610 9,598 6,788 13,500 13,500 0 0.00%

ENDICOTT ESTATE * 54611 24,683 32,012 31,214 0 -31,214 -100.00%

NEW TREES 54614 7,739 4,980 11,000 11,000 0 0.00%

ATHLETIC FIELDS SODDING 54615 20,535 17,425 25,000 25,000 0 0.00%

PLAYGROUND EQUIPMENT REPAIRS * 54616 3,957 2,750 8,000 0 -8,000 -100.00%


GASOLINE - DIESEL 54803 32,366 38,471 47,892 49,929 2,037 4.25%

TIRES AND TUBES 54804 8,398 13,391 24,000 24,000 0 0.00%

BATTERIES 54805 500 0 0 0 0 0.00%

OTHER AUTO SUPPLIES 54806 75,282 122,631 106,700 113,400 6,700 6.28%

OIL 54808 19,296 23,952 20,000 20,000 0 0.00%

BODY REPAIRS 54812 24,037 7,486 10,000 10,000 0 0.00%

PLOW REPAIRS 54813 32,665 35,055 35,000 35,000 0 0.00%

MECHANICS TOOLS 54814 1,800 1,800 2,250 3,000 750 33.33%

BITUMINOUS CONCRETE 55301 94,549 67,248 107,278 107,278 0 0.00%

DRAINAGE SUPPLIES 55302 17,791 12,463 25,000 25,000 0 0.00%

TRAFFIC SUPPLIES 55303 25,676 34,658 35,000 35,000 0 0.00%

GRAVEL 55305 9,807 5,780 10,000 10,000 0 0.00%

WINTER CHEMICALS 55306 185,468 197,653 223,135 226,527 3,392 1.52%

SAND 55307 962 0 4,000 2,020 -1,980 -49.50%

SAFETY EQUIPMENT 55504 8,163 14,550 8,000 8,000 0 0.00%


UNIFORMS 55805 43,820 46,590 49,050 51,150 2,100 4.28%



BOOKS 55822 0 0 100 100 0 0.00%

PERMITS/LICENSES 56911 5,927 6,650 10,000 10,200 200 2.00%


CONFERENCE FEES 57104 1,389 835 2,000 2,000 0 0.00%



SUBSCRIPTIONS 57302 125 32 177 177 0 0.00%

SUPPORT SERVICES 57803 68,306 74,421 70,014 70,014 0 0.00%

MISC OTHER CHARGES & EXPENSES 57807 710 953 1,500 1,000 -500 -33.33%

LICENSES-CDL,HOISTING,ETC. 57817 725 1,175 3,510 3,760 250 7.12%

OUT OF STATE TRAVEL EXPENSES 57901 3,489 0 2,500 0 -2,500 -100.00%

_Total_OPERATING EXPENSES 5,691,694 6,136,037 6,670,605 6,599,625 -70,980 -1.06%

_Total_100 PUBLIC WORKS (TAX SUPPORTED) 9,711,367 10,339,055 11,167,659 11,152,161 -15,498 -0.14%

* Costs formerly shown in DPW Tax Supported budget, moved to Recreation in FY19

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseCAPITAL OUTLAY - REPLACE. EQ. 58701 199,889 587,946 437,500 590,000 152,500 34.86%

31


Water and Sewer Divisions

DIVISION PERSONNEL

DIVISION DESCRIPTION

• Maintain 124 miles of gravity sewer, 15 pump stations, and 7,800 sewer connections • Maintain 135 miles of water distribution main, 1,500 hydrants, and 5 booster stations • Distribute quality drinking water to 10,966 customers (meters) in the distribution system BUDGET COMMENTARY The fiscal year 2019 Water and Sewer Division budgets increased by $250,824 from fiscal year 2018, due primarily to an expected increase in the South Essex sewerage assessment of $97,441 and the increase in the Middleton Refund of $50,000 to cover capital work specifically related to the Middleton distribution system.


• Continue to execute the valve exercising and replacement program • Maintaining stable water and sewer rates • Continuing to:

o replace water mains, o reduce inflow and infiltration, and o extend and line sewer mains

FTE FTE FTEPublic Works (Rate Supported) FY17 FY18 FY19

Sewer 3.00 3.00 3.00

Water Distribution 14.00 14.00 14.00 Water Treatment 8.00 8.00 8.00

Public Works (Rate) Subtotal 25.00 25.00 25.00

32

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description ORG Actual Actual Budget Proposed Bud $ Increase % IncreaseS&W PERMANENT-FULL TIME 51110 103,374 155,557 218,834 226,861 8,027 3.67%

S&W - TEMPORARY POSITIONS 51210 0 0 0 8,873 8,873 100.00%

OVERTIME 51310 36,975 22,580 44,558 45,445 887 1.99%

FLSA OVERTIME PREMIUM 51350 196 61 200 200 0 0.00%

LONGEVITY 51415 425 425 975 1,300 325 33.33%

OUT OF RANGE 51420 502 1,160 1,200 1,200 0 0.00%

MEALS ALLOWANCE 51425 78 264 250 250 0 0.00%


WATER OPERATORS INCENTIVE 51908 1,850 2,300 3,700 3,850 150 4.05%

TRAFFIC CONTROL 51930 1,777 2,990 3,000 4,125 1,125 37.50%


ELECTRICITY 52211 26,212 28,318 35,000 35,200 200 0.57%

GAS - HEATING 52220 1,500 2,562 1,595 1,995 400 25.08%


ELECTRICAL MAINT.-CONTRACTUAL 52410 0 10,000 10,000 10,000 0 0.00%

PUMP MAINTENANCE 52418 46,319 31,810 30,000 30,000 0 0.00%

SOFTWARE MAINTENANCE 52421 57,827 1,264 25,000 10,000 -15,000 -60.00%

H.V.A.C. MAINTENANCE 52422 0 0 9,017 9,017 0 0.00%

TELEMETRY 52423 11,386 10,543 15,000 15,000 0 0.00%

EQUIPMENT RENTAL 52701 11,824 1,108 12,000 12,000 0 0.00%

CONTRACT CLEANING 52904 0 0 27,144 27,144 0 0.00%

EASEMENT MAINTENANCE 52905 2,275 8,353 8,200 8,200 0 0.00%

STORMWATER SERVICES 52926 0 0 40,000 40,000 0 0.00%

CATCH BASIN CLEANING 52931 29,856 18,307 30,000 30,000 0 0.00%

CONSULTING SERVICES 53009 0 0 0 0 0 0.00%

AUDITING SERVICES 53010 3,600 3,660 3,600 3,740 140 3.89%

LEGAL SERVICES 53011 11,937 6,861 9,851 9,851 0 0.00%

ENGINEERING CONSULTANTS 53013 1,250 62,255 65,000 65,000 0 0.00%



FEDERALLY REQUIRED TESTING 53804 345 150 250 250 0 0.00%

GENERAL OFFICE SUPPLIES 54201 0 0 1,000 1,000 0 0.00%

SOFTWARE 54205 30,705 20,636 10,000 25,000 15,000 150.00%

COMPUTER HARDWARE, ETC 54208 0 0 2,500 2,500 0 0.00%

PUMP REPAIR 54309 0 0 3,000 3,000 0 0.00%

MISC. GROUNDS MAINTENANCE 54613 127 0 6,000 6,000 0 0.00%

GASOLINE - UNLEADED 54802 4,381 4,517 6,498 6,990 492 7.57%

GASOLINE - DIESEL 54803 1,304 1,621 2,947 3,492 545 18.49%

CHEMICALS - OTHER 55313 0 188 1,000 1,000 0 0.00%

SEWER LATERAL MATERIALS 55316 12,422 2,248 9,000 9,000 0 0.00%


UNIFORMS 55805 1,650 1,650 1,650 1,750 100 6.06%



SOUTH ESSEX SEWERAGE DISTRICT 56902 4,162,609 3,825,325 3,897,652 3,956,384 58,732 1.51%

PERMITS/LICENSES 56911 1,004 750 1,000 1,000 0 0.00%

DUES AND MEMBERSHIPS 57301 224 178 865 1,130 265 30.64%

HEALTH & DENTAL COSTS 57505 33,690 25,292 70,077 76,185 6,108 8.72%

LIFE INSURANCE 57509 93 75 140 140 0 0.00%

MEDICARE/FICA INSURANCE 57511 2,517 2,237 2,391 2,814 423 17.69%

PENSION REIMBURSEMENTS 57802 21,830 23,534 23,533 29,000 5,467 23.23%

SUPPORT SERVICES 57803 182,280 182,281 187,385 186,772 -613 -0.33%

PAYMENTS IN LIEU OF TAXES 57804 112,000 56,000 112,000 112,000 0 0.00%

MISC OTHER CHARGES & EXPENSES 57807 1,800 2,500 0 0 0 0.00%

OUT OF STATE TRAVEL EXPENSES 57901 2,327 1,515 0 5,283 5,283 100.00%

_Total_OPERATING EXPENSES 4,801,153 4,346,641 4,689,795 4,767,337 77,542 1.65%

SEWER ENTERPRISE FUND (250)

33

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description ORG Actual Actual Budget Proposed Bud $ Increase % Increase

TRANSFER TO ENTERPRISE FUNDS 59651 150,000 150,000 150,000 150,000 0 0.00%

TRANSFER TO UNEMPLOYMENT FUND 59661 200 200 200 400 200 100.00%

TRANSFER TO OPEB TRUST 59668 23,949 23,949 23,949 28,449 4,500 18.79%

_Total_INTERFUND TRANSFERS 174,149 174,149 174,149 178,849 4,700 2.70%

ANDOVER ST SEWER 11/03 59151 5,000 5,000 5,000 5,000 0 0.00%

SEWER BOND 3/05 59152 85,000 85,000 80,000 80,000 0 0.00%

SEWER DRAINAGE 7/1/06 59153 5,000 17,500 0 0 0 0.00%

WASTERWATER 7/1/06 59154 17,500 5,000 19,000 19,400 400 2.11%

SEWER BONDS 7/15/97 59156 23,500 20,000 0 0 0 0.00%

SEWER BONDS 12/20/01 59158 20,000 20,000 20,000 15,000 -5,000 -25.00%

SEWER BONDS 7/15/99 59160 62,000 65,000 60,000 58,750 -1,250 -2.08%

SEWER DRAINAGE 7/08 59164 35,000 35,000 35,000 35,000 0 0.00%

WASTEWATER FAC. 07/08 59165 10,000 10,000 10,000 10,000 0 0.00%

SEWER 4/09 (rfdg) 59166 20,000 0 0 0 0 0.00%

SEWER DRAINAGE 07/10 59167 180,000 170,000 170,000 135,000 -35,000 -20.59%

SEWER DRAINAGE 07/11 59168 25,000 25,000 25,000 25,000 0 0.00%

FROST FISH BROOK DRAINAGE 5/16/16 59169 0 0 0 42,000 42,000 100.00%

INT-ANDOVER ST SEWER 11/03 59251 850 750 650 550 -100 -15.38%

INT - SEWER BONDS 3/05 59252 14,750 13,050 11,400 9,800 -1,600 -14.04%

INT SEWER DRAINAGE 7/1/06 59253 5,140 4,182 0 0 0 0.00%

INT-WASTEWATER 7/1/06 59254 366 128 3,544 3,160 -384 -10.84%

INT - SEWER BONDS 7/15/97 59256 1,238 390 0 0 0 0.00%

INT.- SEWER BONDS 12/20/01 59258 1,600 1,200 800 450 -350 -43.75%

INT - SEWER BONDS 7/15/99 59260 10,715 8,239 5,802 3,486 -2,316 -39.92%

INT - SEWER BONDS 12/14/00 59262 255 0 0 0 0 0.00%

INT - SEWER DRAINAGE 7/08 59264 15,888 11,364 11,580 10,580 -1,000 -8.64%

INT-WASTEWATER FAC 7/08 59265 4,433 3,354 3,440 3,040 -400 -11.63%

INT - SEWER 4/09 (rfdg) 59266 255 0 0 0 0 0.00%

INT - SEWER DRAINAGE 7/10 59267 28,163 24,125 17,750 10,125 -7,625 -42.96%

INT - SEWER DRAINAGE 07/11 59268 13,331 12,769 12,113 11,363 -750 -6.19%

INT - FROST FISH BROOK DRAINAGE 5/16/16 59269 0 0 0 44,680 44,680 100.00%

INTEREST ON TEMPORARY LOANS 59301 0 0 14,959 13,323 -1,636 -10.94%

_Total_DEBT 584,984 537,051 506,038 535,707 29,669 5.86%

CAPITAL OUTLAY- ADD. EQUIP. 58501 0 0 0 0 0 0.00%

CAPITAL OUTLAY - REPLACE. EQ. 58701 10,998 49,299 135,500 125,167 -10,333 -7.63%


_Total_250 SEWER SPECIAL REVENUE FUND 5,716,461 5,292,477 5,779,669 5,900,858 121,189 2.10%

34

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description ORG Actual Actual Budget Proposed Bud $ Increase % IncreaseS&W PERMANENT-FULL TIME 51110 1,245,286 1,331,819 1,505,844 1,528,574 22,730 1.51%

S&W - TEMPORARY POSITIONS 51210 26,308 24,514 46,400 46,480 80 0.17%

OVERTIME 51310 232,662 304,989 266,338 252,450 -13,888 -5.21%

FLSA OVERTIME PREMIUM 51350 3,194 2,419 4,000 4,000 0 0.00%

NIGHT DIFFERENTIAL 51405 12,485 13,138 12,000 12,600 600 5.00%

LONGEVITY 51415 10,150 9,925 10,450 11,200 750 7.18%

OUT OF RANGE 51420 3,228 3,358 3,470 3,470 0 0.00%

MEALS ALLOWANCE 51425 3,805 5,186 4,100 4,600 500 12.20%

ON CALL - WATER DIVISION 51431 15,347 15,278 15,500 15,500 0 0.00%


WATER OPERATORS INCENTIVE 51908 18,975 21,425 27,725 30,600 2,875 10.37%

TRAFFIC CONTROL 51930 21,841 11,068 16,010 16,501 491 3.07%


ELECTRICITY 52211 368,683 370,949 428,270 432,770 4,500 1.05%

GAS - HEATING 52220 28,973 34,743 38,745 35,250 -3,495 -9.02%

PROPANE 52225 6,432 3,644 14,000 14,000 0 0.00%


WELL MAINTENANCE CONTRACT 52417 17,400 18,120 20,000 22,000 2,000 10.00%

PUMP MAINTENANCE 52418 24,541 24,986 40,000 40,000 0 0.00%

SECURITY SYSTEM MAINTENANCE 52420 150 780 2,000 2,000 0 0.00%

SOFTWARE MAINTENANCE 52421 78,396 26,632 45,000 63,000 18,000 40.00%

H.V.A.C. MAINTENANCE 52422 0 0 9,017 9,017 0 0.00%

OTHER CONTRACT MAINTENANCE 52424 30,447 22,559 30,000 30,000 0 0.00%

EQUIPMENT RENTAL 52701 627 16,907 15,000 15,000 0 0.00%

BUILDING RENTAL 52705 1,800 1,800 1,800 1,800 0 0.00%

SLUDGE REMOVAL 52706 59,520 98,160 60,000 60,000 0 0.00%

CONTRACT CLEANING 52904 0 0 27,144 27,144 0 0.00%

EASEMENT MAINTENANCE 52905 2,475 2,100 5,000 5,000 0 0.00%

WATER MAIN REPAIR CONTRACT 52909 42,210 18,209 40,000 40,000 0 0.00%

METER TESTING CONTRACT 52910 4,891 5,516 8,000 8,000 0 0.00%

LEAKAGE SURVEY 52911 17,010 0 0 0 0 0.00%

WATERSHED CONTRACTAUL SERVICES 52912 4,900 4,200 5,000 5,000 0 0.00%

WATER CONSERVATION PROGRAM 52933 522 1,147 0 0 0 0.00%

CROSS CONNECT SURVEY & TESTING 52934 35,850 37,908 40,000 40,000 0 0.00%

CONSULTING SERVICES 53009 99,525 79,573 88,000 100,000 12,000 13.64%

AUDITING SERVICES 53010 3,600 3,660 3,600 3,740 140 3.89%

LEGAL SERVICES 53011 13,629 6,861 31,713 31,713 0 0.00%

BANKING SERVICES 53016 25,210 44,948 33,000 33,000 0 0.00%


TELEPHONE 53401 22,857 22,174 23,000 23,000 0 0.00%

POSTAGE 53402 24,376 24,239 25,000 25,000 0 0.00%

PRINTING (NON-FORMS) 53405 1,050 503 0 0 0 0.00%

FITNESS CLUB MEMBERSHIPS 53801 1,125 849 1,125 1,125 0 0.00%

FEDERALLY REQUIRED TESTING 53804 28,578 25,052 31,112 29,400 -1,712 -5.50%


SOFTWARE 54205 34,976 68,007 25,000 25,000 0 0.00%

FORMS PRINTING 54206 8,784 12,329 11,000 11,000 0 0.00%

COMPUTER HARDWARE, ETC 54208 0 1,039 4,000 4,000 0 0.00%

MISC. GROUNDS MAINTENANCE 54613 15,627 19,935 32,000 22,000 -10,000 -31.25%


GASOLINE - DIESEL 54803 13,191 14,773 18,192 21,870 3,678 20.22%

BITUMINOUS CONCRETE 55301 32,919 32,906 40,000 40,000 0 0.00%

GRAVEL 55305 19,027 22,986 30,000 30,000 0 0.00%

DIST. PIPE AND FITTINGS 55308 77,841 78,623 80,000 80,000 0 0.00%

LAB EQUIPMENT & SUPPLIES 55309 23,499 24,777 28,000 21,000 -7,000 -25.00%

METERS 55310 27,875 18,620 25,000 25,000 0 0.00%

CHEMICALS - TREATMENT 55312 157,473 167,161 200,000 200,000 0 0.00%

CHEMICALS - OTHER 55313 0 0 500 500 0 0.00%

GRANULAR ACTIVATED CARBON 55315 454,619 227,921 310,000 310,000 0 0.00%


WATER ENTERPRISE FUND (260)

35

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description ORG Actual Actual Budget Proposed Bud $ Increase % IncreaseUNIFORMS 55805 14,756 15,994 17,025 18,850 1,825 10.72%

TOOLS AND EQUIPMENT 55814 48,709 25,239 49,200 59,933 10,733 21.82%


MIDDLETON REFUND 56901 300,000 300,000 300,000 350,000 50,000 16.67%

TAXES - REAL ESTATE 56906 100,310 77,430 110,000 110,000 0 0.00%

PERMITS/LICENSES 56911 2,769 4,089 3,750 4,500 750 20.00%

DEP SDWA ASSESSMENT 56913 23,042 10,911 10,100 12,100 2,000 19.80%

TRAVEL ALLOWANCE 57101 3,300 3,300 3,300 3,300 0 0.00%


CONFERENCE FEES 57104 107 0 0 0 0 0.00%


SUBSCRIPTIONS 57302 96 101 100 100 0 0.00%

CASUALTY/LIABILITY INSURANCE 57401 94,567 95,319 100,395 100,395 0 0.00%

HEALTH & DENTAL COSTS 57505 192,608 218,867 194,008 211,102 17,094 8.81%

LIFE INSURANCE 57509 557 555 556 556 0 0.00%

MEDICARE/FICA INSURANCE 57511 13,841 15,554 13,241 13,241 0 0.00%

PENSION REIMBURSEMENTS 57802 209,157 225,559 225,559 248,433 22,874 10.14%

SUPPORT SERVICES 57803 474,919 492,044 505,821 435,727 -70,094 -13.86%

PAYMENTS IN LIEU OF TAXES 57804 120,000 183,359 133,000 133,000 0 0.00%

MISC OTHER CHARGES & EXPENSES 57807 100 100 100 100 0 0.00%

LICENSES-CDL,HOISTING,ETC. 57817 980 395 600 600 0 0.00%

OUT OF STATE TRAVEL EXPENSES 57901 2,457 4,726 2,700 3,573 873 32.33%


TRANSFER TO ENTERPRISE FUNDS 59651 100,000 100,000 100,000 100,000 0 0.00%

TRANSFER TO UNEMPLOYMENT FUND 59661 25,000 25,000 25,000 25,000 0 0.00%

TRANSFER TO WORKERS COMP FUND 59665 67,000 67,000 67,000 87,000 20,000 29.85%

TRANSFER TO OPEB TRUST 59668 110,846 110,846 110,846 131,346 20,500 18.49%


GREENSAND FILTRATION 11/03 59135 130,000 125,000 125,000 120,000 -5,000 -4.00%

WATER BONDS 3/15/05 59136 75,000 70,000 70,000 70,000 0 0.00%

WATER 7/1/06 59137 27,500 27,500 27,500 27,500 0 0.00%

WATER MAINS 07/08 59138 40,000 40,000 35,000 35,000 0 0.00%

MWPAT 59139 894,957 918,648 937,744 956,855 19,111 2.04%

WATER TREATMENT PLANT 7/10 59140 85,000 85,000 85,000 85,000 0 0.00%


STATE HOSP RESERVOIR 07/11 59143 35,000 35,000 35,000 35,000 0 0.00%

FOLLY HILL RESERVOIR 07/11 59144 60,000 60,000 60,000 60,000 0 0.00%


WATER BONDS 7/15/97 59148 5,030 0 0 0 0 0.00%

WATER BONDS 7/15/99 59150 120,900 115,000 115,000 111,250 -3,750 -3.26%

INT-GREENSAND FILTRATION 11/03 59235 20,100 17,550 15,050 12,600 -2,450 -16.28%

INT - WATER BONDS 3/15/05 59236 12,750 11,300 9,900 8,500 -1,400 -14.14%

INT - WATER BONDS 7/1/06 59237 8,324 6,811 5,797 5,181 -616 -10.63%

INT - WATER MAINS 7/08 59238 17,538 12,398 12,700 11,300 -1,400 -11.02%

INT - MWPAT 59239 397,022 376,787 355,457 335,487 -19,970 -5.62%

INT-WATER TREATMENT PLANT 7/10 59240 47,797 45,831 42,644 38,394 -4,250 -9.97%

INT-WATER TRTMNT PLANT 07/11 59242 21,794 20,594 19,294 17,894 -1,400 -7.26%

INT-STATE HOSP RES. 07/11 59243 5,950 4,900 3,675 2,275 -1,400 -38.10%

INT-FOLLY HILL RESER. 07/11 59244 10,200 8,400 6,300 3,900 -2,400 -38.10%

INT-WATER TRTMNT PLANT 07/11 59245 33,894 32,244 30,319 28,119 -2,200 -7.26%

INT-WATER BONDS 7/15/97 59248 98 0 0 0 0 0.00%

INT - WATER BONDS 7/15/99 59250 19,956 15,356 10,872 6,460 -4,412 -40.58%

_Total_DEBT 2,163,810 2,123,319 2,092,252 2,060,715 -31,537 -1.51%

CAPITAL OUTLAY - REPLACE. EQ. 58701 32,813 154,403 112,500 123,000 10,500 9.33%

_Total_CAPITAL OUTLAY 32,813 154,403 112,500 123,000 10,500 9.33%

_Total_260 WATER SPECIAL REVENUE FUND 7,591,340 7,646,722 8,074,803 8,165,729 90,926 1.13%

36


Electric & Business Divisions

DIVISION PERSONNEL

DIVISION DESCRIPTION • Maintain 141 miles of overhead lines and 37 miles of underground lines within a 13.6-

mile service area • Maintain nine substations & one switching station • Maintain approximately 13,000 meters • Purchase and distribute power and maintain power supply portfolio • Business Division is responsible for electric, water, and sewer billing process,

maintaining Electric Division accounting and financial systems, and maintenance of AMI systems

BUDGET COMMENTARY

The average rate per kWh for Danvers’ ratepayers declined 7.6% from January of 2017 to January of 2018. Revenues from retail rates declined almost 4.6% in 2017 and are anticipated to decrease an additional 2.8% in 2018. GOALS AND HIGHLIGHTS FOR CALENDAR YEAR 2018 • Review power supply contracts to ensure long-term supply from various sources • Stabilize electric rates • Continue aggressive capital improvement plan • Facilitate the 6th feeder project • Continuation and expansion of the Peak Savings Program • LED streetlight conversion program, with help from the Massachusetts Department of

Energy Resources grant

FTE FTE FTEElectric/Business Divisions FY17 FY18 FY19

Electric Division 31.00 31.00 31.00 Business Division 17.50 17.50 17.50

Electric & Business Divisions Subtotal 48.50 48.50 48.50

37

TOWN OF DANVERSELECTRIC DIVISIONPROFIT AND LOSS STATEMENT

FERC CY15 CY16 CY17 CY17 CY18NUMBER ACTUAL ACTUAL BUDGET YTD (OCT) REQUEST

SALES (KWH) ENERGY SALES 308,300,286 302,531,890 305,832,352 277,964,734 302,894,037 STREET LIGHT SALES 1,130,316 1,124,006 917,193 995,357 665,901TOTAL 309,430,602 303,655,896 306,749,545 278,960,091 303,559,938

REVENUES

SMALL GENERAL SERVICE 440 3,957,185 3,833,251 3,795,975 2,929,256 3,434,287MEDIUM GENERAL SERVICE 440 17,936,237 17,629,811 17,184,305 13,357,441 14,848,257LARGE GENERAL SERVICE 440 6,586,963 5,944,888 5,577,369 4,977,681 6,880,600DOMESTIC SALES 440 15,194,676 14,499,933 14,266,301 11,117,926 13,663,775MUNICIPAL SALES 444 1,402,553 1,357,608 1,323,345 1,018,128 1,245,583SENTINEL LIGHTS FLAT 415 161,303 175,359 175,456 143,449 175,360

REVENUE SUBTOTAL 45,238,917 43,440,851 42,322,752 33,543,881 40,247,862

JOBBING & CONTRACT WORK 415 620,179 906,913 120,000 143,799 613,246FLOODLIGHTS SPORTS FIELDS 415 2,004 2,004 2,004 1,670 2,004COLLECTION CHARGES 415 13,050 11,925 10,525 14,800 18,500NSF CHARGES 415 1,333 1,510 1,225 1,660 2,050OTHER INCOME 418 6,011 0 8,000 0 0INTEREST INCOME 419 43,582 121,204 65,940 171,687 205,713MISC NON-OPERATING INCOME 421 619,487 520,983 3,374,433 3,402,563 98,898UNUSED CUSTOMER DISCOUNTS 450 (1,157,522) (1,150,801) (1,142,318) (962,596) (1,127,346)MISC SERVICE REVENUES 451 289,683 285,201 284,300 240,261 297,000RENT 454 1,800 1,800 1,800 1,500 1,800OTHER ELECTRIC REVENUES 456 1,102,576 187,302 0 34,025 0

TOTAL OTHER INCOME 1,542,182 888,041 2,725,909 3,049,368 111,865

TOTAL REVENUE 46,781,099 44,328,892 45,048,662 36,593,250 40,359,727

EXPENSES

DEPRECIATION EXP 403 3,038,322 2,358,638 2,429,288 2,042,409 2,493,569TAXES 408 20,215 28,854 29,000 30,343 30,500PURCHASED POWER 555 26,628,846 24,054,355 21,496,161 15,666,574 18,634,444SYSTEM CONTROL - LOAD DISPATCH 556 104,458 289,019 226,710 222,524 111,242OTHER PURCHASED POWER 557 98,989 114,662 100,898 64,360 480,346TRANSMISSION - BY OTHERS 565 4,696,847 5,295,797 6,953,739 3,627,581 7,259,135OPERATION - SUPERVISION OF DISTRIBUTION 580 1,448,912 1,443,320 1,475,570 1,155,057 1,401,300OPERATION - LABOR EXPENSE 581 129,701 47,148 65,680 53,299 67,480OPERATION - SUPPLIES AND EXPENSES 582 493,251 535,481 540,084 465,696 557,800OPERATION - OVERHEAD LINE EXPENSES 583 407,379 277,008 251,304 226,906 271,100OPERATION - UNDERGROUND LINE EXPENSES 584 64,766 38,240 42,494 66,924 68,700OPERATION - STREET LIGHTING AND SIGNAL 585 81,910 38,575 40,255 67,665 47,600OPERATION - METER EXPENSES 586 15,497 10,860 7,593 1,189 4,000

PROPOSED CALENDAR YEAR 2018 BUDGET

38

TOWN OF DANVERSELECTRIC DIVISIONPROFIT AND LOSS STATEMENT

FERC CY15 CY16 CY17 CY17 CY18NUMBER ACTUAL ACTUAL BUDGET YTD (OCT) REQUEST

PROPOSED CALENDAR YEAR 2018 BUDGET

OPERATION - CUST INSTALLATION EXPENSES 587 197,400 185,911 197,783 140,658 175,800OPERATION - MISC DISTRIBUTION EXPENSES 588 39,202 33,105 37,017 31,390 39,400OPERATION - RENTS (DISTRIBUTION) 589 0 0 39 0 0MAINT - SUPERVISION & ENGINEERING 590 105,840 101,353 96,367 79,083 100,150MAINTENANCE OF STRUCTURES 591 3,387 0 0 0 0MAINTENANCE OF STATION EQUIPMENT 592 99,052 137,792 210,679 66,072 77,400MAINTENANCE OF OVERHEAD LINES 593 647,990 355,412 453,071 281,865 424,100MAINTENANCE OF UNDERGROUND LINES 594 8,534 6,951 7,057 11,705 6,710MAINTENANCE OF LINE TRANSFORMERS 595 1,163 1,753 4,000 628 1,500MAINTENANCE OF STREET LIGHTING 596 0 2,522 2,790 0 0MAINTENANCE OF METERS 597 7,745 6,075 4,077 3,838 4,000MAINTENANCE OF MISC DISTRIBUTION PLANT 598 0 0 0 0 0CUST ACCTS - SUPERVISION 901 0 45 0 0 0METER MONITORING LABOR & EXPENSES 902 158,674 185,445 214,180 130,235 154,760BILLING & COLLECTIONS EXPENSES 903 754,070 800,869 883,078 700,621 862,810UNCOLLECTIBLE ACCOUNTS 904 (21,227) 103,887 50,000 0 50,000CUSTOMER - EFFICIENCY INCENTIVES 908 50,000 300,000 50,000 0 0ENERGY/RCS CONSERVATION 909 139,888 225,708 366,601 175,240 206,168ADMIN & GENERAL SALARIES 920 775,583 890,756 890,018 782,269 1,099,408OFFICE SUPPLIES & EXPENSES 921 519,520 467,821 479,964 358,382 521,959OUTSIDE SERVICES 923 249,468 218,313 479,945 257,475 348,244PROPERTY INSURANCE 924 208,250 202,844 200,000 98,222 212,100EMPLOYEE PENSIONS & BENEFITS 926 1,716,219 1,510,744 2,382,225 3,864,801 2,799,929MISC GENERAL EXPENSES 930 140,511 133,265 147,572 119,702 135,124RENTAL EXPENSE - ADMIN & GENERAL 931 0 0 0 0 0TRANSPORTATION 933 68,621 51,904 65,915 35,835 70,033MAINTENANCE OF GENERAL PLANT 935 382,612 199,501 181,700 159,460 215,000PAYROLL LABOR DISTRIBUTION 997 0 0 0 0 0PAYROLL CLEARING 998 0 0 0 0 0STORES EXPENSE 163 22,616 274,976 211,000 161,226 203,650INTEREST ON BOND & NOTES 427 291,120 247,935 219,431 0 222,000AMORTIZATION OF DEBT DISCOUNT 428 0 (99,714) 0 0 0OTHER INTEREST EXPENSE 431 (4,199) 2,312 1,800 1,542 2,000

TOTAL EXPENSES 43,791,133 41,079,440 41,495,085 31,150,777 39,359,459

TOTAL REVENUE 46,781,099 44,328,892 45,048,662 36,593,250 40,359,727 TOTAL EXPENSES 43,791,133 41,079,440 41,495,085 31,150,777 39,359,459

PROFIT/(LOSS) 2,989,966 3,249,452 3,553,576 5,442,473 1,000,268

PILOT (800,616) (798,046) (766,874) (639,062) (758,900)

ADJUSTED NET INCOME 2,189,350 2,451,406 2,786,702 4,803,411 241,368

39

TOWN OF DANVERSELECTRIC DIVISIONCALENDAR YEAR 2018 BUDGET

SUMMARY OF OPERATING EXPENSES AND CAPITAL IMPROVEMENTS

FERC CY15 CY16 CY17 CY17 CY18 NUMBER ACTUAL ACTUAL BUDGET YTD (OCT) REQUEST

OPERATING EXPENSES

DEPRECIATION EXP 3-5% 403 3,038,322 2,358,638 2,429,288 2,042,409 2,493,569PROPERTY TAXES 408 20,215 28,854 29,000 30,343 30,500POWER SUPPLY 555-557 26,832,293 24,458,035 21,823,769 15,953,459 19,226,031 PURCHASED POWER 555 26,628,846 24,054,355 21,496,161 15,666,574 18,634,444 SYSTEM CONTROL - LOAD DISPATCH 556 104,458 289,019 226,710 222,524 111,242 OTHER PURCHASED POWER 557 98,989 114,662 100,898 64,360 480,346TRANSMISSION - BY OTHERS 565 4,696,847 5,295,797 6,953,739 3,627,581 7,259,135DISTRIBUTION OPERATIONS 580-589 2,878,018 2,609,649 2,657,819 2,208,784 2,633,180 OPERATION - SUPERVISION OF DISTRIBUTION 580 1,448,912 1,443,320 1,475,570 1,155,057 1,401,300 OPERATION - LABOR EXPENSE 581 129,701 47,148 65,680 53,299 67,480 OPERATION - SUPPLIES AND EXPENSES 582 493,251 535,481 540,084 465,696 557,800 OPERATION - OVERHEAD LINE EXPENSES 583 407,379 277,008 251,304 226,906 271,100 OPERATION - UNDERGROUND LINE EXPENSES 584 64,766 38,240 42,494 66,924 68,700 OPERATION - STREET LIGHTING AND SIGNAL 585 81,910 38,575 40,255 67,665 47,600 STREET LIGHTS 585.1 44,364 23,670 24,610 44,863 22,600 TRAFFIC SIGNALS 585.2 37,546 14,905 15,645 22,802 25,000 OPERATION - METER EXPENSES 586 15,497 10,860 7,593 1,189 4,000 OPERATION - CUST INSTALLATION EXPENSES 587 197,400 185,911 197,783 140,658 175,800 OPERATION - MISC DISTRIBUTION EXPENSES 588 39,202 33,105 37,017 31,390 39,400 OPERATION - RENTS (DISTRIBUTION) 589 0 0 39 0 0DISTRIBUTION MAINTENANCE 590-598 873,711 611,858 778,042 443,191 613,860 MAINT - SUPERVISION & ENGINEERING 590 105,840 101,353 96,367 79,083 100,150 MAINTENANCE OF STRUCTURES 591 3,387 0 0 0 0 MAINTENANCE OF STATION EQUIPMENT 592 99,052 137,792 210,679 66,072 77,400 MAINTENANCE OF OVERHEAD LINES 593 647,990 355,412 453,071 281,865 424,100 MAINTENANCE OF UNDERGROUND LINES 594 8,534 6,951 7,057 11,705 6,710 MAINTENANCE OF LINE TRANSFORMERS 595 1,163 1,753 4,000 628 1,500 MAINTENANCE OF STREET LIGHTING 596 0 2,522 2,790 0 0 STREET LIGHTING 596 0 2,066 2,293 0 0 TRAFFIC SIGNALS 596 0 456 497 0 0 MAINTENANCE OF METERS 597 7,745 6,075 4,077 3,838 4,000 MAINTENANCE OF MISC DISTRIBUTION PLANT 598 0 0 0 0 0CUSTOMER ACCOUNTS 901-909 1,081,405 1,615,953 1,563,859 1,006,096 1,273,738 CUST ACCTS - SUPERVISION 901 0 45 0 0 0 METER MONITORING LABOR & EXPENSES 902 158,674 185,445 214,180 130,235 154,760 BILLING & COLLECTIONS EXPENSES 903 754,070 800,869 883,078 700,621 862,810 MISCELLANEOUS COLLECTIONS EXPENSE 903 0 0 0 0 0 CLERICAL EXPENSE 903 551,544 595,097 686,778 511,654 648,510 DATA PROCESSING 903 68,346 95,165 81,400 99,190 95,300 LOCK BOX PAYMENT PROCESSING 903 21,535 19,344 19,900 12,992 19,000 POSTAGE 903 112,646 91,264 95,000 76,785 100,000 UNCOLLECTIBLE ACCOUNTS 904 (21,227) 103,887 50,000 0 50,000 CUSTOMER - EFFICIENCY INCENTIVES 908 50,000 300,000 50,000 0 0 ENERGY/RCS CONSERVATION 909 139,888 225,708 366,601 175,240 206,168ADMINISTRATIVE & GENERAL EXPENSE 920-935 4,083,400 3,950,123 5,038,339 5,837,374 5,605,446 ADMIN & GENERAL SALARIES 920 775,583 890,756 890,018 782,269 1,099,408 ADMIN & GENERAL SALARIES 920 294,624 397,286 387,343 417,618 526,400 SUPPORT SERVICES 920 480,242 493,178 502,375 364,416 573,008 GIS 920 716 85 100 235 0 OFFICE SUPPLIES & EXPENSES 921 519,520 467,821 479,964 358,382 521,959 PRINTING 921 115 0 0 125 150 ELECTRIC SUPPLIES 921 36,235 26,978 34,000 15,046 30,000 TELEPHONE 921 64,553 55,599 66,000 35,585 60,000 NATURAL GAS 921 0 0 0 0 0 COMPUTER HARDWARE 921 74,468 17,605 45,000 15,402 52,000 COMPUTER SOFTWARE 921 297,372 327,053 300,260 257,340 333,659 FORMS 921 9,722 11,119 10,000 3,535 11,000 OFFICE EQUIPMENT 921 37,055 29,329 22,000 31,350 35,000

40




OPERATING EXPENSES OUTSIDE SERVICES EMPLOYED 923 249,468 218,313 479,945 257,475 348,244 ENGINEERING SERVICES 923 53,705 64,416 190,000 131,167 40,000 AUDIT 923 38,550 39,105 40,000 24,000 40,000 LEGAL 923 81,542 61,114 50,000 48,155 50,000 CONSULTING/GENERAL SERVICES 923 0 0 0 0 0 SAFETY & TRAINING 923 12,631 9,890 61,600 2,973 63,850 CONSTRUCTION SERVICES 923 12,605 5,063 98,500 15,725 80,200 TRAINING 923 50,434 38,725 39,845 35,454 74,194 PROPERTY INSURANCE 924 208,250 202,844 200,000 98,222 212,100 EMPLOYEE PENSIONS & BENEFITS 926 1,716,219 1,510,744 2,382,225 3,864,801 2,799,929 EMPLOYEE PENSIONS Cash Contribution 926 814,895 357,036 832,000 1,965,071 1,000,069 EMPLOYEE PENSIONS DEFERRED 926 0 0 0 0 (296,482) HEALTH, LIFE INSURANCE, & MEDICARE 926 421,433 442,297 826,205 365,841 812,139 WORKMAN'S COMPENSATION 926 120,000 120,000 120,000 90,000 155,000 UNEMPLOYMENT INSURANCE 926 91,200 91,200 91,200 68,400 72,960 LIFE INSURANCE 926 1,668 1,599 12,820 1,276 1,600 FICA - MEDICARE 926 58,429 58,707 60,000 48,824 53,072 OPEB (HEALTH INSURANCE) Expense 926 208595 439905 440000 1325390 678571 OPEB (HEALTH INSURANCE Cash Contribution 926 0 0 0 0 323000 STORES EXPENSE 163 22,616 274,976 211,000 161,226 203,650 MISC GENERAL EXPENSES 930 140,511 133,265 147,572 119,702 135,124 LICENSES 930 150 991 793 60 500 CLOTHING ALLOWANCE 930 16,290 18,311 13,147 7,310 15,000 SUBSCRIPTIONS 930 307 1,034 1,034 356 1,034 GENERAL DUES/MEMBERSHIPS 930 2,771 2,266 2,045 2,879 0 MEAM DUES 930 5,127 4,464 5,500 4,793 5,000 APPA DUES 930 16,446 17,005 18,000 17,793 20,000 NEPPA DUES 930 17,415 17,415 19,000 17,607 18,000 MISCELLANEOUS 930 7,204 10,167 8,157 3,015 4,000 OUT OF STATE TRAVEL 930 957 0 5,436 1,951 3,690 TRAVEL ALLOWANCE 930 3,436 2,877 2,500 2,558 4,000 MILEAGE REIMBURSEMENT 930 866 257 206 837 1,000 PERSONAL 930 40,409 47,823 40,500 32,769 40,500 JURY DUTY 930 1,002 398 500 843 500 OTHER TOWN ACTIVITIES 930 24,143 7,224 5,000 23,132 15,000 MISC GENERAL - PARKING/TOLLS 930 29 114 150 0 100 MISC GENERAL - FLSA 930 3,958 2,919 3,000 3,799 4,000 RENTAL EXPENSE 931 0 0 0 0 0 TRANSPORTATION 933 68,621 51,904 65,915 35,835 70,033 MAINTENANCE EXPENSE 933 3,721 144 2,000 0 2,000 GASOLINE 933 16,172 12,697 17,154 10,170 16,991 DIESEL 933 18,614 12,772 18,761 11,805 23,042 OTHER 933 30,115 26,292 28,000 13,861 28,000 MAINTENANCE OF GENERAL PLANT 935 382,612 199,501 181,700 159,460 215,000 WATER 935 2,691 2,570 2,700 2,081 2,500 GENERAL MAINTENANCE 935 180,127 97,412 100,000 85,758 110,000 SECURITY 935 20,029 18,237 5,000 18,500 25,000 CONTRACT CLEANING 935 24,203 24,525 25,500 21,214 25,500 RUBBISH REMOVAL 935 5,908 3,851 5,800 1,129 2,000 HAZARDOUS WASTE REMOVAL 935 139,440 43,738 32,500 23,634 40,000 NATURAL GAS 935 10,214 9,167 10,200 7,144 10,000 PAYROLL LABOR DISTRIBUTION 997 0 0 0 0 0 OPERATIONS 997 0 0 0 0 0 CUSTOMER SERVICE 997 0 0 0 0 0 ADMIN/GENERAL 997 0 0 0 0 0 TRUCKS 997 0 0 0 0 0 PAYROLL CLEARING 998 0 0 0 0 0INTEREST EXPENSE 427-431 286,921 150,533 221,231 1,542 224,000 INTEREST ON BOND & NOTES 427 291,120 247,935 219,431 0 222,000

41




OPERATING EXPENSES AMORTIZATION OF DEBT DISCOUNT 428 0 (99,714) 0 0 0 OTHER INTEREST EXPENSES 431 (4,199) 2,312 1,800 1,542 2,000

TOTAL OPERATING EXPENSE 43,791,133 41,079,440 41,495,085 31,150,777 39,359,459

DISTRIBUTION PLANT 1,795,538 2,668,285 3,556,697 2,542,261 3,015,923 LAND & LAND RIGHTS 360.0 0 3,130 0 0 0 STRUCTURES & IMPROVEMENTS 361.0 9,975 0 0 0 0 STATION EQUIPMENT 362.0 249,731 226,209 968,000 816,328 405,958 STORAGE BATTERIES 363.0 0 0 0 0 0 POLES & FIXTURES 364.0 112,950 121,130 186,000 73,524 81,250 OVERHEAD CONDUCTORS & DEVICES 365.0 521,143 535,979 1,478,288 673,779 660,750 UNDERGROUND CONDUIT 366.0 0 407,986 0 33,934 37,500 UNDERGROUND CONDUCTORS & DEVICES 367.0 71,259 45,374 186,000 33,934 37,500 LINE TRANSFORMERS 368.0 112,175 223,391 60,000 48,101 50,000 SERVICES 369.0 112,836 24,336 0 0 0 METERS 370.0 536,411 22,913 0 0 0 INSTALLATIONS ON CUSTOMER PREMISES 371.0 8,662 96,301 0 0 0 STREET LIGHTS & SIGNALS 0 0 STREET LIGHTING 373.1 60,396 111,495 150,000 183,345 0 TRAFFIC SIGNALS 373.2 850,041 178,409 679,316 1,442,965 MISCELLANEOUS OTHER 350,000 300,000

GENERAL PLANT 3,251,201 407,557 941,000 796,921 1,346,088 SMART-GRID DISTRIBUTION AUTOMATION (HARDWARE) 382.0 2,304,771 3,957 0 $0 0 SMART-GRID DISTRBUTION AUTOMATION (SOFTWARE) 383.0 0 0 $0 0 STRUCTURES & IMPROVEMENTS 390.0 152,000 6,100 415,000 $109,981 774,088 OFFICE FURNITURE & EQUIPMENT 391.0 14,616 0 $0 0 TOOLS & EQUIPMENT 394.0 0 0 $0 0 LABORATORY EQUIPMENT 395.0 0 0 $0 0 POWER OPERATED EQUIPMENT 396.0 0 0 $0 0 COMMUNICATION EQUIPMENT 397.0 683,304 77,905 157,000 $32,246 142,000 MISCELLANEOUS EQUIPMENT 398.0 0 0 $292,074 0 OTHER TANGIBLE ASSETS 399.0 125,510 0 0 $88,356 75,000

TRANSPORTATION EQUIPMENT 392.0 (14,384) 304,979 369,000 $274,264 355,000 Vehicle - (Unit 150) Loader - 1/4 of $170,000 42,500 $0 0 Vehicle - (Unit 32) Bucket Truck 0 240,000 $0 0 Vehicle - (Unit 41) Astro Van 0 41,500 $0 0 Vehicle - (Unit 34) Pick-up w/plow 0 45,000 $0 Vehicle - (Unit 29) SUV $0 35,000 Vehicle - (Unit 27) 1/2 Ton 4x4 Pickup $0 40,000 Vehicle - (Unit 39) 1/2 Ton 4x4 Pickup $0 40,000 Vehicle - (Unit 36) Bucket Truck $0 240,000

$0TOTAL CAPITAL EXPENDITURES 5,046,739 3,075,842 4,497,697 3,339,182 4,362,011

TOTAL FERC LINE ITEMS 48,837,872 44,155,282 45,992,782 34,489,959 43,721,470

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43

DEPARTMENT OF LAND USE & COMMUNITY SERVICES


DEPARTMENT ORGANIZATION CHART

DEPARTMENT DESCRIPTION Formerly the Department of Planning & Human Services, the Department of Land Use & Community Services is comprised of the five divisions noted above and operates as one of the major functional service areas of the Town government. Economic Development was one of the service areas identified in fiscal year 2018 as a priority. For the first time, a senior level position other than Town Manager will be specifically responsible for growing the Town’s presence in this area, by working closely with local and regional agencies in the field, meeting regularly with members of the business community, and developing resources, tools, and relationships with key state programs and officials. Recreation remains a division within this functional service area, even though the Recreation budget is broken out for the first time in fiscal year 2019; recreation related expenses formerly budgeted in DPW are now reflected in the newly created Recreation budget. As a stand-alone budget, Recreation is better able to demonstrate the multiplier effect that its general fund appropriation generates in programming ($860,000 in tax support yields more than $2.5 million in programming). Inspectional Services (formerly Code Administration) also falls under this service umbrella, given the close alignment of code enforcement and zoning matters with planning and land use, but the budget remains stand-alone and the statutory obligations (Chapter 143, section 3) of the building inspector to the appointing authority (Town Manager) remain unchanged by this reorganization. The increase in headcount in Inspectional Services represents a transfer (Code Administrator) from the Department Head budget.

Land Use & Community Services FY17 FY18 FY19Inspectional Services 4.68 4.68 5.68 Planning & Economic Development (LUCS) 5.67 5.67 4.67 Health & Veterans Affairs (LUCS) 3.75 3.75 3.75 Senior & Social Services (LUCS) 3.75 3.75 3.75 Recreation (Tax Supported) 7.00 7.00 8.00

Land Use & Community Services 24.85 24.85 25.85

Director of Land Use & Community

Services

Inspectional Services (2410)

Planning & Economic Development (LUCS)

Health & Veterans Affairs (LUCS)

Senior & Social Services (LUCS) Recreation (5210)

44

DEPARTMENT OF LAND USE & COMMUNITY SERVICES Planning & Economic Development Division

DIVISION PERSONNEL

Seasonal Full-time Open Space Interns: Foreman (1), Field Technicians (3). DIVISION DESCRIPTION • Staff support to regulatory boards: Planning, Conservation, Preservation and Historic District,

responsible for project permitting, include Wetlands Protection Act and local Wetlands Protection By-law, Municipal Planning and Subdivision, Site Plan and Special Permit Review, Demolition Delay, Historic District and Zoning

• Staff leads zoning analysis and assists in land use planning initiatives and community projects • Collaborate with local and large business owners for sustainability, employment growth and advancing

business location assistance/potential tenant outreach • Continue program to maintain and improve open space areas with seasonal staff • Respond to customer inquiries and provide education and guidance as needed BUDGET COMMENTARY Because of department re-organization efforts, changes to the Planning Division staff and budget include:

• Director of Planning & Economic Development replaces Principal Planner position in Division • Senior Secretary salary and general office supplies funding transferred to Recreation Division • Increase in advertising, traffic consulting, and tuition lines • Increase in lumber and hardware to support Open Space Intern Program • New line item added for Diversity Committee expenses (i.e. events and programs).

GOALS AND HIGHLIGHTS FOR FISCAL YEAR 2019 With the successful adoption of the MSTND 40R District at the December Special Town Meeting, Planning staff is eager to continue these zoning and economic advancement efforts for the Downtown C-1 area and the High Street I-1 Corridor. Re-zoning efforts will increase sustainable development by encouraging a balance of commercial/industrial growth with residential opportunities that will blend with existing residential development in the abutting neighborhoods. Other priorities include supporting efforts to study westward expansion of the Rail Trail, implementation of the Lebel’s Grove Master Plan, creating individual management plans for the Town’s Open Space areas, increasing affordable housing opportunities, and enhancing the Town’s economic development presence locally and regionally.

FTE FTE FTEPlanning FY17 FY18 FY19

Director of Planning & Economic Development DH DH 1.00 Assistant Director Planning 1.00 1.00 1.00 Principal Planner 1.00 1.00 - Staff Planner 1.00 1.00 1.00 Senior Secretary* 2.00 2.00 1.00 Secretary 0.67 0.67 0.67

subtotal 5.67 5.67 4.67 *Senior Secretary formerly charged to Planning is realigned to Recreation

45


Public Health & Veterans’ Affairs Division DIVISION PERSONNEL

Additional staffing includes three part-time employees: Animal Care Specialist, Part Time Public Health Inspector, and Veterans Administrative Assistant

DIVISION DESCRIPTION • Danvers Environmental Health inspects and permits food establishments, public pools, tanning

salons, motels, mobile home parks, garbage/septage haulers, funeral directors; responds to nuisance complaints; tests Sandy Beach in season; manages pest control in public buildings; prepares for emergency response; partners with other departments, provides technical support/community outreach on matters of public health.

• Public Health Services employs a Nurse to track disease outbreaks, provide oversight of flu vaccine, conduct weekly wellness clinics for residents at the Senior Center and provide outreach through schools, media, recreation, and other community-based organizations. The nurse provides services to the Adult Social Day Program offered at the Senior Center.

• Animal Health Services investigates exposures to suspected rabid animals and complaints of unsanitary conditions caused by animals during the annual livestock census. The part-time Animal Care Specialist also acts as liaison to Strays-in-Need and Danvers Animal Hospital, and assists Police enforcing the Danvers Leash Law.

• Veterans’ Services: With assistance from a Social Services Outreach Worker shared with Senior Services and a part-time administrative clerk, the Director consults on a broad scope of Federal and State benefits available to Danvers’ veterans. The Veterans’ Council plans various ceremonies, gravesite honors and outreach across the region with staff support from this program. It is also the assigned duty of this program to ensure that flags are properly flown, in accordance with applicable law and Town policy.

BUDGET COMMENTARY • Public Health Inspector was promoted to Assistant Director of Public Health in fiscal year 2018 • Increased part-time Administrative Assistant house in Veterans Affairs to support caseload • Previously grant supported part-time Inspector now split between Tax and Sewer

HIGHLIGHTS FOR FISCAL YEAR 2018 AND GOALS FISCAL YEAR 2019 • VSO continues to meet requirements for certification by attending required trainings • Training of the Veterans Affairs Administrative Assistant has been completed • Asst. Director earned Registered Environmental Health Specialist and will begin MPA this fall

FTE FTE FTEHealth FY17 FY18 FY19

Public Health Director 1.00 1.00 1.00 Assistant Health Director 1.00 1.00 1.00 Social Service/Outreach Coordinator* 1.00 1.00 1.00 Health Nurse* 0.75 0.75 0.75

subtotal 3.75 3.75 3.75 *Split time with Senior Center

46


Senior & Social Services Division

DIVISION PERSONNEL

Non-Tax Supported Staff/Support: 5 Meals on Wheels Drivers, 6 Van Drivers, 2 Supportive Day Coordinators, 9 Supportive Day Assistants, 2 Office Assistants, 2 Kitchen Aides

DIVISION DESCRIPTION • Nutrition: Daily on-site meals, Mon-Fri, expanded Wednesday & Friday Café. Meal delivery to

homebound, frail and at-risk elders. • Transportation: Services elders and/or those disabled under 60 with the fixed route schedule,

individual medical appointments and Adult Day Programs. • Social Services: Referrals provided to residents of all ages. Assistance for both seniors and families

in need for application to Food Stamp and fuel assistance, housing, health insurance, and counseling with assistance from the Community Council and other N.S. Human Service agencies.

• Volunteers: Encouragement for elders and students to participate not only at the Senior Center but also in the community at large.

• Adult Supportive Day Care: Provides a supervised environment to seniors who need individualized attention while caregivers benefit from respite. Program capacity averages 12 participants per day with a staffing ratio of 1:4, resulting in a fully self-supporting, revenue generating program.

• Education/Social: Programs are offered to seniors who can pursue new interests and develop skills through a variety of educational and recreational offerings.

BUDGET COMMENTARY Currently, 73% of the Senior & Social Services Division is funded through non-tax dollars, such as State and Federal grants, Transportation and Program Revolving Accounts, and assistance from the DCOA Friends and other private grants. The Town is reimbursed $46,967 by Title III B & C Grants for salaries and wages/temporary position.

GOALS AND HIGHLIGHTS FOR FISCAL YEAR 2019 • A grant from the Clara & Harvey Pillsbury Foundation has allowed us to expand the Café program

to twice weekly. Freshly prepared meals are available for $2.25 for Danvers Seniors. Pillsbury Foundation subsidizes each seniors’ meal with $3.00. A daily café is the goal of this program.

• Kicked off a Volunteer Driver Transportation Program in January 2017 in response to the rising need for services and increasing costs associated with vehicle replacement and repairs. In six months, 80 rides were provided to 18 unduplicated riders by volunteers.

• Undertake pilot program with Danvers Community Council to share cost of an Assistant Senior & Social Services Director who will spend 15 hours / week supporting the food pantry and Council

FTE FTE FTESenior FY17 FY18 FY19

Director of Social Services 1.00 1.00 1.00 Program Coordinator 1.00 1.00 1.00 Volunteer Coordinator* 0.75 0.75 0.75 Senior Secretary / Transportation* 1.00 1.00 1.00

subtotal 3.75 3.75 3.75 *Split with Revolving Funds

47

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description ORG Actual Actual Budget Proposed Bud $ Increase % IncreaseS&W PERMANENT-FULL TIME 51110 665,753 653,090 716,378 701,652 -14,726 -2.06%



OVERTIME 51310 550 39 3,500 2,000 -1,500 -42.86%

LONGEVITY 51415 4,475 4,250 3,663 3,477 -186 -5.08%




OFFICE EQUIPMENT MAINTENANCE 52401 1,090 1,096 2,000 2,000 0 0.00%

VEHICLE MAINTENANCE 52404 1,000 995 1,000 1,000 0 0.00%


MEDICAL EXAMS (EMPLOYEE) 53003 170 0 200 200 0 0.00%

CONSULTING SERVICES 53009 10,980 13,802 15,000 15,000 0 0.00%

ENGINEERING CONSULTANTS 53013 6,024 8,855 8,500 9,000 500 5.88%

TRAINING SERVICES 53019 846 1,590 3,380 3,380 0 0.00%

SENIOR HEALTH SERVICES 53022 0 0 750 750 0 0.00%

PUBLIC HEALTH SERVICES 53023 16,367 -3,165 20,000 10,000 -10,000 -50.00%

YOUTH HEALTH SERVICES 53024 213 1,964 3,000 3,000 0 0.00%

ENVIRONMENTAL HEALTH ENFORCE. 53025 5,239 9,875 13,800 13,800 0 0.00%

COMMUNITY HEALTH EDUCATION 53026 0 730 1,500 1,500 0 0.00%

COMMUNITY SERVICE ORGANIZATION 53028 5,000 5,000 5,000 5,000 0 0.00%

TELEPHONE 53401 2,361 2,144 2,990 3,990 1,000 33.44%

ADVERTISING 53404 150 702 200 2,000 1,800 900.00%


ANIMAL CONTROL 53806 12,655 12,423 21,018 21,018 0 0.00%

PEST CONTROL 53811 24,135 29,142 36,000 36,000 0 0.00%

GENERAL OFFICE SUPPLIES 54201 12,502 13,442 11,000 9,000 -2,000 -18.18%

FORMS PRINTING 54206 1,218 1,818 2,500 2,500 0 0.00%

LUMBER AND HARDWARE 54301 1,873 3,681 2,000 3,250 1,250 62.50%

GASOLINE - UNLEADED 54802 15,455 12,819 15,300 13,300 -2,000 -13.07%

UNIFORMS 55805 1,600 1,600 1,350 1,350 0 0.00%

TOOLS AND EQUIPMENT 55814 300 2,399 2,332 2,332 0 0.00%

VETERAN'S CEREMONIES 55816 3,792 6,557 8,500 8,500 0 0.00%

HISTORIC DISTRICT COMMISSION 55828 706 399 400 400 0 0.00%

PRESERVATION COMMISSION 55829 78 817 1,200 1,200 0 0.00%

DIVERSITY COMMITTEE 55831 0 0 0 1,200 1,200 100.00%


MILEAGE REIMBURSEMENT 57102 11,052 11,243 12,850 14,850 2,000 15.56%

CONFERENCE FEES 57104 928 3,267 5,100 5,311 211 4.14%


DUES AND MEMBERSHIPS 57301 4,777 5,018 8,256 6,437 -1,819 -22.03%

SUBSCRIPTIONS 57302 285 319 253 700 447 176.68%

TUITION REIMBURSEMENT 57801 6,927 0 7,608 11,452 3,844 50.53%

MISC OTHER CHARGES & EXPENSES 57807 166 75 300 300 0 0.00%

VETERANS AID 57815 174,382 0 0 0 0 0.00%


_Total_PLANNING, HEALTH, SENIOR 1,148,900 991,183 1,104,535 1,150,819 46,284 4.19%

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description ORG Actual Actual Budget Proposed Bud $ Increase % IncreaseCAPITAL OUTLAY- ADD. EQUIP. 58501 4,000 15,550 13,150 7,000 -6,150 -46.77%


LAND USE & COMMUNITY SERVICES (FORMERLY PLANNING & HS)

48


Recreation Division DIVISION PERSONNEL

Additional staffing includes 47 seasonal employees (includes 3 seasonal rangers), 6 full-time non-tax supported staff, and 105 part-time/temporary non-tax supported

DIVISION DESCRIPTION • Plan, organize and implement year-round recreational programs and community services • Oversee operations of the Danvers waterfront, Endicott Park, and the State-licensed “Fun

Club” after-school childcare program. • Collaborate with the DPW Grounds Division on playground and park improvements. BUDGET COMMENTARY Increase in staffing reflects the transfer of an Administrative Secretary from Planning to Recrea-tion. Several line-items related to Endicott Park, Sandy Beach, and playground maintenance were transferred to Recreation from DPW. In sum, budget transfers account for roughly $120,000 of the $163,541 increase reflected in the budget. The increase in Capital Outlay represents the replacement of a small dump truck at Endicott Park. GOALS AND HIGHLIGHTS FOR FISCAL YEAR 2019 • Expand level of programs and services • Collaborate with the schools to offer science and nature programming at Endicott Park • Initiate a working relationship with the Library to provide community programs together • Provide a free summer playground program for 13 locations • Permit and schedule all Town Ball fields in a fair and equitable manner • Work with Town leagues & organizations regarding field improvement efforts • Provide park services at Endicott Park to over 200,000 park visitors annually • Oversee all waterfront activities, operations, and permitting to over 800 boats • Work closely with the Recreation Committee, River Committee and Cultural Council • Increase department revenue

FTE FTE FTERecreation (Tax Supported) FY17 FY18 FY19

Recreation Director 1.00 1.00 1.00 Assistant Recreation Director 1.00 1.00 1.00 Director of Natural Resources 1.00 1.00 1.00 Senior Secretary* - - 1.00 Endicott Park Coordinator 1.00 1.00 1.00 Endicott Park Ranger Foreman 1.00 1.00 1.00 Endicott Park Ranger 2.00 2.00 2.00

subtotal 7.00 7.00 8.00 *Was previously budgeted in Planning

49

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description ORG Actual Actual Budget Proposed Bud $ Increase % IncreaseS&W PERMANENT-FULL TIME 51110 386,706 376,810 408,031 475,426 67,395 16.52%



OVERTIME 51310 11,340 8,046 4,151 5,593 1,442 34.74%

OVERTIME - UNSCHEDULED 51320 0 0 2,311 3,753 1,442 62.40%

LONGEVITY 51415 1,325 1,925 1,925 2,200 275 14.29%



ELECTRICITY 52211 2,883 2,850 3,500 3,500 0 0.00%

VEHICLE MAINTENANCE 52404 0 219 750 10,750 10,000 1333.33%


ENDICOTT PARK SUPERVISION 52919 235 0 0 0 0 0.00%

TRAINING SERVICES 53019 75 1,309 2,132 2,147 15 0.70%

TELEPHONE 53401 1,188 1,170 1,200 1,200 0 0.00%

GENERAL OFFICE SUPPLIES 54201 387 507 0 3,500 3,500 0.00%

FORMS PRINTING 54206 3,741 7,772 4,320 5,000 680 15.74%

BEACH SAND* 54604 0 0 0 1,800 1,800 100.00%

ENDICOTT MAINTENANCE* 54611 0 0 0 23,385 23,385 100.00%

ENDICOTT CHILDRENS BARN 54617 0 0 0 9,600 9,600 100.00%

ENDICOTT DOG PARK 54618 0 0 0 6,058 6,058 100.00%

PLAYGROUND EQUIPMENT REPAIR* 54616 0 0 0 8,000 8,000 100.00%


TOOLS AND EQUIPMENT 55814 4,204 13,344 14,000 11,500 -2,500 -17.86%

FIELD HOUSE SUPPLIES 55815 592 449 600 0 -600 -100.00%

RECREATION - PROGRAM EXPENSES 55817 26,689 26,413 24,018 26,618 2,600 10.83%

RECREATION - HARBOR EXPENSES 55818 11,779 12,112 11,500 12,700 1,200 10.43%


CONFERENCE FEES 57104 3,484 4,384 2,500 3,400 900 36.00%

DUES AND MEMBERSHIPS 57301 620 945 1,290 1,290 0 0.00%



_Total_5210 RECREATION DIVISION 644,484 649,108 695,414 858,955 163,541 23.52%

*Costs previously budgeted in the DPW Tax Supported Budget

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description ORG Actual Actual Budget Proposed Bud $ Increase % IncreaseCAPITAL OUTLAY- ADD. EQUIP. 58501 45,607 14,131 45,460 66,046 20,586 45.28%

_Total_CAPITAL OUTLAY 45,607 14,131 45,460 66,046 20,586 45.28%

RECREATION

50


Inspectional Services Division

DIVISION PERSONNEL

DIVISION DESCRIPTION

Inspections: Administer the codes and regulations of 780 CMR (State Building Code), 248 CMR (State Plumb-ing and Gas Code), 527 CMR (State Electrical Code), and 521 CMR (Handicap Access Code). The primary objective of code administration is public safety. Through the permitting, plan review, and inspection pro-cess, staff ensures that buildings are safe for occupancy. To that end, Inspectional Services averages 1,000 building permits, 450 plumbing permits, 450 gas permits, and 600 electrical permits per year, and conducts thousands of inspections to ensure compliance with those permits.

Zoning Administration: This is a critical component of the Division’s work includes interpretation and en-forcement of the Zoning Bylaw, as well as administrative and technical staff to the Zoning Board of Appeals. The goal is to ensure that growth and development complies with the Zoning Bylaw, as approved by Town Meeting. Staff assists residents and businesses that seek ZBA relief through that process to make it user friendly. Inspectional Services processes approximately 62 ZBA applications and holds 21 public hearings per year, assists in the Planning Department’s site plan application process and Technical Review Commit-tee, and will play a central role in the effort to enhance the Town’s economic development presence.

Sealer of Weights and Measures: Duties include annual testing of all weighing and measuring devices and processing consumer complaints regarding these issues. The goal of the Sealer of Weights and Measures is to ensure that consumers are guaranteed accurate weighing, measuring, and pricing in their purchases. To that end, this office performs 850 inspections of scales, liquid measure devices (gas stations, oil trucks), and price verifications (scanner test) per year.

BUDGET COMMENTARY

In addition to the realignment of the salary of the Director to this budget, the next biggest change in the budget was a shift (budget neutral) of the Travel Allowance (57101) for the inspectors from Operating Ex-penses to Salary and Wages (51110) as required by PERAC.


In fiscal year 2019, staff is working with Essex Tech to create Co-Op placements for students in building, plumbing, and electrical programs alongside Inspectional Services staff in the field. The Director is also focusing this year on assisting Planning & Economic Development with his expertise and familiarity with zoning to enhance the Town’s local and regional economic development presence. And, as always, provid-ing friendly, professional service to all customers remains the top priority.

FTE FTE FTEInspectional Services FY17 FY18 FY19

Director of Inspectional Services* DH DH 1.00 Assistant Building Inspector 1.00 1.00 1.00 Plumbing & Gas Inspector 1.00 1.00 1.00 Wiring Inspector 1.00 1.00 1.00 Senior Secretary 1.00 1.00 1.00 Part-Time ZBA Secretary 0.68 0.68 0.68

subtotal 4.68 4.68 5.68 *Director of Inspectional Services realigned from Department Heads budget

51


S&W PERMANENT - PART TIME 51120 29,086 29,292 31,551 30,127 -1,424 -4.51%


OVERTIME 51310 5,622 3,992 5,683 5,805 122 2.15%

OVERTIME - UNSCHEDULED 51320 0 0 0 0 0 0.00%

LONGEVITY 51415 3,100 3,300 3,825 2,900 -925 -24.18%

SICK LEAVE INCENTIVE 51907 1,750 3,262 3,725 3,600 -125 -3.36%



VEHICLE MAINTENANCE 52404 0 0 1,000 500 -500 -50.00%

SOFTWARE MAINTENANCE 52421 1,985 1,985 8,400 6,200 -2,200 -26.19%


TELEPHONE 53401 978 1,074 1,500 1,500 0 0.00%


COMPUTER SUPPLIES 54204 0 94 250 250 0 0.00%

FORMS PRINTING 54206 336 1,121 2,500 2,500 0 0.00%

FURNITURE & OFFICE EQUIP. 54207 1,520 70 200 200 0 0.00%

GASOLINE - UNLEADED 54802 1,687 2,266 3,000 1,750 -1,250 -41.67%

UNIFORMS 55805 1,350 1,350 1,350 1,350 0 0.00%

SEALER'S SUPPLIES 55813 8,589 8,030 10,000 10,000 0 0.00%

TOOLS AND EQUIPMENT 55814 462 98 300 300 0 0.00%

ZONING EXPENSES 55825 1,906 1,368 2,000 2,000 0 0.00%

PERMITS/LICENSES 56911 700 700 700 700 0 0.00%




SUBSCRIPTIONS 57302 45 1,309 1,000 1,000 0 0.00%


_Total_2410 CODE ADMINISTRATION DEPT. 360,900 360,681 400,941 508,138 107,197 26.74%

*Salary of Director of Inspectional Services realigned from Department Head to Inspectional Services budget in FY19

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseCAPITAL OUTLAY- ADD. EQUIP. 58501 0 3,395 22,400 0 -22,400 -100.00%

_Total_CAPITAL OUTLAY 0 3,395 22,400 0 -22,400 -100.00%

INSPECTIONAL SERVICES (FORMERLY CODE ADMIN.)

52

PEABODY INSTITUTE LIBRARY


Library Director Youth Services Librarian Assistant Director Assistant Librarians (12) Department Heads (5) Archival Assistant (1) Assistant Department Heads (4) Senior Pages (4) Reference Librarian Pages (3) Information Technology Coordinator Bookkeeper


The Peabody Institute Library of Danvers is a multi-purpose organization and center of life-long learning that serves the entire community. The Library:

• Provide residents access to a rich, varied collection of print, multimedia and electronic resources • Administer informational and recreational programs for public participation and enrichment • Facilitate resource sharing with neighboring cities and towns through an automated network and

cooperative arrangements • Maintain open hours and provides remote means which will allow substantial and convenient

access to the Library and its collections, while maintaining a professional and dedicated staff • Maintain an archival center which collects, preserves, and makes available material relating to

the history and development of Danvers and Essex County • Collect and disseminate information about local programs and services • Support the Town’s schools in their educational missions BUDGET COMMENTARY The Library’s fiscal year 2019 operating budget will provide sufficient operational funding to allow us to achieve our goals. The Library will also allocate funds from the Peabody Trust, the George Peabody Society, and its State Aid to Public Libraries account to supplement the requested municipal operating budget. These supplemental funds will be used to purchase materials, support programming, and enable capital improvements. The Library will continue to work closely with the Friends of the Peabody Institute Library, who help the Library by fundraising on their behalf and by providing volunteer support at Library events. GOALS AND HIGHLIGHTS FOR FISCAL YEAR 2019 • Expand the community’s understanding of what the library can be and do through the

development and maintenance of innovative collections, events, services, improved technology resources, and exceptional customer service.

• Renew focus on community needs through careful data analysis and community input, and the development of a strategic plan to guide the Library’s next three to five years’ service to Danvers.

• Continue to meet State standards for library service and seek and acquire funding that allows the Library to go beyond State standards to better serve the community.

• Optimize Library staff to enable service excellence

53


S&W PERMANENT - PART TIME 51120 96,756 29,338 30,025 30,551 526 1.75%


LONGEVITY 51415 10,100 8,900 10,000 7,800 -2,200 -22.00%



OFFICE EQUIPMENT MAINTENANCE 52401 8,665 8,640 7,608 0 -7,608 -100.00%

TELEPHONE 53401 1,655 1,654 2,000 2,000 0 0.00%

POSTAGE 53402 1,993 1,653 1,800 1,000 -800 -44.44%

NOBLE - MEMBERSHIP FEES 53406 40,948 41,402 44,082 45,338 1,256 2.85%

NOBLE - TECHNOLOGY FEES 53408 0 0 0 9,823 9,823 100.00%

NOBLE - E-LIBRARY FEES 53409 0 0 0 21,048 21,048 100.00%


AUDIO VISUAL MATERIAL 54209 16,542 15,155 15,698 0 -15,698 -100.00%

LIBRARY MATERIALS 55801 152,057 157,766 175,588 205,000 29,412 16.75%

PERIODICALS 55827 12,456 13,151 14,931 0 -14,931 -100.00%


_Total_6110 LIBRARY 1,281,331 1,282,971 1,374,543 1,409,513 34,970 2.54%

LIBRARY

54

DEBT SERVICE

OVERVIEW

The use of long-term debt is an effective way to finance major infrastructure and equipment needs. Properly managed debt can help maintain a solid credit rating, enhance flexibility in current and future operating budgets, and provide the Town with long-term assets that maintain or improve the quality of life of Danvers residents.

Conversely, long-term debt establishes a fixed obligation for many years, impacting not only current resi-dents, but also future residents. Accumulation of these fixed obligations can put a burden on the Town’s ability to pay future operating costs or debt service. It is, therefore, vital that the Town put great care into the planning and use of long-term borrowing.

The Board of Selectmen adopted a Debt Policy on March 3, 2016. The purpose of the policy is to formalize the guidelines governing the use of long-term debt and to demonstrate the Town of Danvers’ commitment to full and timely repayment of all debt issued. To view the Debt Policy and all other financial policies, please visit the Town of Danvers’ website at www.danversma.gov.

Education67.2%Planning (Land Acq.)

3.0%

DPW (Landfill)4.5%

Recreation1.4%

Library4.7%

Public Safety12.0%

Town Hall7.2%

FY 2019 DEBT SERVICE BREAKDOWN

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56

Health, Life and Worker's Casualty and Medicare and Total byDental Insurance Compensation Liability Social Security Unemployment Department

($) ($) ($) ($) ($) ($)

Tax Supported* 11,637,695$ 450,000$ 360,180$ 885,004$ 25,000$ 13,357,879$

Water 211,102$ 87,000$ 100,395$ 13,241$ 25,000$ 436,738$

Sewer 76,185$ -$ -$ 2,814$ 400$ 79,399$

Electric 753,170$ 190,000$ 204,795$ 58,969$ 54,720$ 1,261,654$

Total byType Insurance 12,678,152$ 727,000$ 665,370$ 960,028$ 105,120$ 15,135,670$ * Figure in Employee Benefits budget includes $200,000 for Veterans' Benefits

Notes:

Casualty and Liability Insurance is funded through a combination of self insurance and premium based programs.

Fiscal Year 2019 Insurance Costs

The costs associated with the tax supported share of the Town's health, dental and life insurance, workers' compensation, Medicare match, casualty and liability insurance and unemployment contributes are appropriated in the Employee Benefits and Insurance budget. The utility divisions of Public Works include costs in the Water, Sewer and Electric budgets.

The Town pays 70% of employee health care premiums and 50% of the premiums for dental and basic life insurance. Workers' Compensation and Unemployment are self-insured programs.

All employees hired after April 1986 are required by Federal Law to pay, and the Town to match, 1.45% of salary to Medicare. The Town does not have a Social Security match, since employees are not eligible, through their work with the Town, for Social Security benefits.

57

2016 2017 2018 2019 FY18-19 FY18-19Account_and_Description OBJ Actual Actual Budget Proposed Bud $ Increase % IncreaseCASUALTY/LIABILITY INSURANCE 57401 236,231 243,694 360,180 360,180 0 0.00%

EMPLOYEE INSURANCE 57403 10,174,837 10,421,512 10,988,802 11,600,387 611,585 5.57%

LIFE INSURANCE 57509 33,557 33,056 41,453 37,308 -4,145 -10.00%

MEDICARE/FICA INSURANCE 57511 701,537 736,009 697,621 760,407 62,786 9.00%

MEDICARE SURCHARGE PREMIUM 57512 117,031 118,664 104,000 124,597 20,597 19.81%

HOSPITAL ADMISSION DEDUCTABLE 57602 14,240 20,000 0 0 0 0.00%

VETERANS AID 57815 0 177,589 200,000 200,000 0 0.00%


TRANSFER TO UNEMPLOYMENT FUND 59661 50,000 50,000 50,000 25,000 -25,000 -50.00%

TRANSFER TO WORKERS COMP FUND 59665 250,000 350,000 400,000 450,000 50,000 12.50%


_Total_9100 EMPLOYEE BENEFITS 11,577,433 12,150,524 12,842,056 13,557,879 715,823 5.57%

BENEFITS & INSURANCES

58

SUPPLEMENTAL SECTION

Approved by Board of Selectmen December 19, 2017

TOWN OF DANVERS FISCAL YEAR 2019 BUDGET POLICY MISSION

To provide services, at the level desired by citizens, taxpayers, and ratepayers, that ensure the health, safety, education, welfare, and quality of life of the community. LONG-TERM GOALS

1. Be a customer-focused organization committed to professional and friendly service provision. 2. Provide high quality and affordable education, recreation, and cultural services and programs, for res-

idents of all ages, in a caring and supportive learning environment with rigorous staff and faculty standards, sufficient resources, and well-maintained facilities.

3. Maintain and enhance community infrastructure, capital equipment, and public facilities through

long-range capital planning and the prioritizing of projects, all within allowable fiscal constraints. 4. Ensure long-term fiscal stability through professional management, appropriate policies, and imple-

mentation of plans and strategies aimed to maintain a stable tax base, control costs, maintain ade-quate reserves, and strengthen the Town’s financial position.

5. Provide continuity in planning and development and cost-effective public safety services to create a

safe, secure, and pleasing environment where people can live, work, and play in harmony with their surroundings.

ONGOING STRATEGIES

• Coordinate: Town, Schools & Library – Collaborate with the School Department/Committee and Li-brary Staff/Trustees to deliver responsive and responsible budgets to the Finance Committee and Town Meeting that (a) effectively manage budgets controlled by those elected bodies, (b) identify and address, collectively, cost drivers that affect the entire organization, and (c) plan for capital projects.

• Balance Competing Needs – Provide affordable, quality services in education, library, public safety,

public works, planning, and health and human services without allowing any one service area to uti-lize a disproportionate amount of available resources. Track demographic trends to anticipate shifting service needs across the community. Continue to monitor and review all expenses associated with Town government to affirm that the most cost-efficient and effective systems are in place. Match re-curring costs with recurring revenues.

• Personnel – Develop innovative approaches to controlling future personnel costs in the operating budget, including employee compensation, benefits, pension, and retiree healthcare costs. Recognize the need to maintain an equitable approach to compensation for non-union and union employees.

• Reserves & Debt – Maintain the Town’s reserve accounts, debt service, and capital programs in com-

pliance with adopted financial policies. Continue to fund and use the School Stabilization Account to offset school related debt costs. Pursue grants and fundraising, where possible, to offset debt costs.

59

TOWN OF DANVERS FISCAL YEAR 2019 BUDGET POLICY December 5, 2017 • Capital Improvement Program – Develop and maintain a comprehensive, five-year Capital Improve-

ment Program (CIP). Give special consideration to the long-term impacts that capital projects may have on the operating budget or future CIP needs.

• Revenue – Revenue diversification should be explored and expanded, including the creative use of

PILOTs, to broaden the revenue base, to strengthen the Town’s tax levy capacity, and to mitigate an-ticipated and/or unforeseen reductions in anticipated revenue sources. Work with State/Federal rep-resentatives and municipal organizations to protect and enhance Local Aid. Where possible, offer property tax abatement programs within fiscally responsible guidelines.

BUDGET CONFERENCE COMMITTEE Nature & Scope: The Budget Conference Committee (or “BCC”) is a forum designed to assist the Select-men, School Committee, and Library Trustees resolve budget-related issues through negotiation and compromise prior to passage of each body’s final budget when preliminary budgets exceed the budget targets set forth by the Selectmen. The budgets can then be put before respective, elected bodies for a final vote reflecting the consensus of the BCC. Ground Rules: The BCC may be convened at the request of the Chair of the School Committee or Library Trustees by notifying the Chair of the Board of Selectmen (who may also call for the BCC), at which time a tentative meeting schedule will be established within required time frames, i.e. warrant posting, budget hearings, etc. The Finance Committee Chair, or designee, will be notified of any meetings of the BCC. The BCC will meet in posted, public session at an appropriate time mutually convenient to the public and BCC members, as often as needed and as long as there is substantive progress toward resolution of budg-et issues. The BCC shall consist of nine members: the three Chairs, one additional member from each of the three legislative bodies, and their respective chief executives. The Chairs, or their designees, will agree on the time/place for the first meeting and notify their respective attendees. The BCC will not vote on action taken, as consensus agreement is the objective. Outcomes: If issue(s) resolved, agreement reached: ACTION: Chairs bring agreement to their respective Board/Committee for discussion and final budget vote. If approved, budget is sent to the Selectmen. If issue(s) not resolved: ACTION: The Board/Committee whose preliminary budget exceeds budget tar-gets may choose to vote their final budget and refer it to the Selectmen. The Board of Selectmen will vote the final budget and, if necessary, make adjustments to preliminary budgets in keeping with budget targets and policy.

60

Charges to Charges to Charges to TotalService Provider Electric Water Sewer Charges

($) ($) ($) ($)

Administrative Services 147,627 26,462 18,940 193,029

Town Accountant 103,711 18,590 13,306 135,607

Management Services 32,619 5,847 4,185 42,651

Information Technology 180,491 32,352 23,157 236,000

Human Resources 45,628 8,179 5,854 59,661

Public Works - Tax 48,532 121,330 121,330 291,192

TOTAL 558,609 212,759 186,772 958,140

Fiscal Year 2019 Support Services

61

FY2019 FY2020 FY2021-FY2038Debt Cost Applied to Tax Rate

Education 4,009,011 3,839,810 47,178,342 Library 280,107 202,875 2,227,775 Recreation 81,207 73,281 189,947 Planning 182,175 179,025 1,297,038 Town Hall 429,204 396,302 2,942,800 Public Safety 716,604 560,375 6,934,125 Public Works 266,838 260,338 3,170,744

Subtotal 5,965,146 5,512,006 63,940,771

Debt Cost Supported by Revenue Division

Public Works - Water Enterprise Fund 2,060,712 1,997,486 19,867,573 Public Works - Sewer Enterprise Fund 521,983 488,583 1,649,634 Public Works - Electric Division 794,156 759,567 5,305,066

Subtotal 3,376,851 3,245,636 26,822,273

TOTAL 9,341,997 8,757,642 90,763,044

Debt Cost Applied to Tax Rate

Public Safety Communications (2) 200,000 Land Acquisition (Art. 38 - 1999) 1,750,000 remaining authorization from $5MSmith School Feasibility & Design 1,800,000 $900,000 issued in BAN to dateFire Station Improvements 275,000 BAN Issued

Subtotal 4,025,000

Debt Cost Supported by Revenue Division

Drainage Improvements (Art. 28 - 2007) 271,331 remaining authorization from $1.5MWater Main Replacement (Art. 37 - 2008) 1,510,000 original authorization for Collins St.Wastewater Improvements 4,000,000 $800,000 issued in BAN to date

Subtotal 5,781,331

TOTAL 9,806,331

Authorized & Issued Debt Schedule

Authorized & Unissued Debt

additional authorization; not issued

62

5 Year Capital Improvement Plan (CIP) for the FY 2019 Budget What is a Capital Improvement Plan? A Capital Improvement Plan (CIP) is a five-year summary of all the known capital project and equipment needs for Danvers, including anticipated timelines and funding sources.

A well-crafted CIP: allows for capital investments to be made in a strategic, systematic and sus-tainable way; to inform the public about the Town’s capital investment plans; and guides financial decision making to ensure that funding sources (cash, grants, borrowing, etc.) align with pro-jected needs. A CIP serves as a roadmap for staff, officials, and community members to better understand how projects, resources, and capacity – both financial and personnel – fit together.

The first year of a CIP is known as the capital budget, which includes the upcoming year’s pro-posed spending on capital items. The out years (years two to five) detail the capital items that Danvers hopes to accomplish, subject to available funding, staffing, and unforeseen events that may reprioritize certain projects and/or timelines.

Capital Requests: 5 Year CIP, FY2019 – FY2023 The following tables show the FY 2019 Capital Outlay request and the current five year plan for capital expenditures.

Capital expenditures are expenditures that create future benefits for the Town. A capital expendi-ture is incurred when the Town either purchases a fixed asset or adds value to an existing fixed asset with a useful life extending beyond the fiscal year.

Projects with an amount appearing in the FY2019 column are recommended in the FY2019 Op-erating Budget (also known as “Capital Outlay”) and in various proposed Warrant Articles which will be provided with greater detail in the Town Meeting Warrant & Explanation Report booklet.

The Town of Danvers generally pays for capital improvements in three ways:

1. The Operating Budget – Capital Outlay in the Operating Budget represents costs that are annual in nature, but provide fixed assets to the Town that have useful life beyond the fiscal year which the Operating Budget generally represents.

2. Cash (Free Cash) – The Division of Local Services certifies “Free Cash” on an annual basis. Free Cash is generated when expenditures in the prior year are less than budgeted, or when revenues are greater than projected.

3. Debt (Long-Term Borrowing) – The greatest portion of debt service for the Town is schools, as capital improvements to school buildings are generally very costly. The Town of Danvers has made a con-certed effort to use cash for capital projects to maintain borrowing capacity for its largest capital needs and also for unpredictable or extraordinary needs.

Projects shown with amounts in FY2020 – FY2023 columns are for planning purposes only and do not represent the Town Manager’s recommendation for funding in future years.

63

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65

DEPARTMENT AMOUNT TOTAL PROPOSEDAdministrative Services

Town Clerk 55,000$ 55,000$

Police Department 182,943$ 195,479$ 6,406$ 6,130$

Fire Department 51,500$ 84,500$ 33,000$

Public Works - TaxStreet 160,000$ 590,000$ Street 190,000$ Street 40,000$ Buildings 45,000$ Street 55,000$ Grounds 15,000$ Grounds 25,000$ Buildings 35,000$ Grounds

DESCRIPTION

Voting Machines (10)

Cruisers (4)Taser Replacements (4)Evidence Refrigerator

Protective Clothing (Year 2 of 3)Gear Washer/Dryer

37k GVW Dump Truck with plowLoader / Snowblower Combination (61%) 4x4 Pickup Truck - 1/2 Ton4x4 Pickup Truck with Plow - 3/4 Ton 4x4 Utility Truck with Plow - 3/4 Ton Ride On Mower / BlowerRide On Tractor / Mower2 Person Scissor LiftRide On Tractor / Mower 25,000$

Land Use & Community DevelopmentSenior Center Van Replacement (10% Match) 7,000$ 7,000$

Recreation DepartmentEndicott 4x4 Dump Truck with Plow/Leaf Collector 55,000$ 66,046$ Endicott Hay Wagon Trailer 5,640$ Harbor "C" Dock 5,406$

Tax Supported - Total 998,025$

DEPARTMENT DESCRIPTION AMOUNT TOTAL PROPOSEDPublic Works - Utilities

Water 4x4 Utility Truck with Plow - 3/4 Ton 55,000$ 123,000$ Loader / Snowblower Combination (19%) 60,000$ Survey Equipment 8,000$

Sewer Loader / Snowblower Combination (19%) 60,000$ 125,167$ Sweeper Lease (2 of 3) 65,167$

Electric 46' Bucket Truck 240,000$ 355,000$ Administrative SUV 35,000$ 4x4 Pickup Truck - 1/2 Ton 40,000$ 4x4 Pickup Truck - 1/2 Ton 40,000$

Rate Supported - Total 603,167$

TOTAL 1,601,192$

Capital OutlayFY2019

66

Full Time Employees by Department

Employees over 20 hours per week are eligible for benefits; a 30 hour/week employee is considered 0.75 FTEFor further detail, see individual department pages

General Government FY17 FY18 FY19Management Services 1.00 1.00 2.00 Information Technology 6.00 6.00 4.00 Department Heads 11.00 11.00 10.00 Accounting/Finance 5.00 5.00 5.00 Assessing 3.00 3.00 4.00 Administrative Services 7.50 7.50 8.00 Human Resources 2.37 2.37 1.87 Retirement System 1.50 1.50 1.50

Gen. Govt Subtotal 37.37 37.37 36.37

Public Safety FY17 FY18 FY19Police Department 57.00 57.00 57.00 Fire Department 48.87 48.87 48.87

Public Safety Subtotal 105.87 105.87 105.87

Land Use & Community Services FY17 FY18 FY19Inspectional Services 4.68 4.68 5.68 Planning & Economic Development (LUCS) 5.67 5.67 4.67 Health & Veterans Affairs (LUCS) 3.75 3.75 3.75 Senior & Social Services (LUCS) 3.75 3.75 3.75 Recreation (Tax Supported) 7.00 7.00 8.00

Land Use & Community Services 24.85 24.85 25.85

Public Works (Tax Supported) FY17 FY18 FY19Engineering 4.00 4.00 3.00 Street 15.00 15.00 15.00 Equipment 6.00 6.00 6.00 Buildings 26.70 26.70 26.70 Grounds & Forestry 10.00 10.00 10.00 Public Works Administration 3.00 3.00 3.00

Public Works (Tax) Subtotal 64.70 64.70 63.70

Committee Determined FY17 FY18 FY19Education 452.40 457.90 457.90 Library 13.50 13.50 13.50

Committee Subtotal 465.90 471.40 471.40

Tax Supported Total 698.69 704.19 703.19 Non-Education Tax Supported 246.29 246.29 245.29

Rate Supported FY17 FY18 FY19Sewer 3.00 3.00 3.00 Water 22.00 22.00 22.00 Electric/Business Divisions 48.50 48.50 48.50

Rate Supported Total 73.50 73.50 73.50

67

Glossary of Financial Terms

Abatement – A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit.

Agency Fund – This is one of four types of fiduciary funds. It is used to report resources in a purely custodial capacity by a governmental unit. Agency funds generally involve only the receipt, temporary investment, and periodic transfer of money to fulfill legal obligations to individuals, private organizations, or other governments. For example, certain employee payroll withholdings typically accumulate in an agency fund until due and forwarded to the federal government, health care provider, and so forth.

Amortization – The gradual repayment of an obligation over time and in accordance with a pre- determined payment schedule.

Appellate Tax Board (ATB) – Appointed by the governor, the ATB has jurisdiction to decide appeals from local decisions relating to property taxes, motor vehicle excises, state owned land (SOL) valuations, exemption eligibility, property classification, and equalized valuations.

Appropriation – An authorization granted by a town meeting, city council or other legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended. (See Encumbrance, Line-Item Transfer, Free Cash)

Assessed Valuation – A value assigned to real estate or other property by a government as the basis for levying taxes.

Audit – An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool for evaluating the fiscal performance of a community.

Audit Report – Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions; (d) financial statements and schedules; and (e) statistical tables, supplementary comments, and

recommendations. It is almost always accompanied by a management letter.

Balance Sheet – A statement that discloses the assets, liabilities, reserves, and equities of a fund or governmental unit at a specified date.

Boat Excise – In accordance with MGL Chapter 60B, this is an amount levied on boats and ships in lieu of a personal property tax for the privilege of using the Commonwealth’s waterways. Assessed annually as of July 1, the excise is paid to the community where the boat or ship is usually moored or docked.

Bond – A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)

Bond Anticipation Note (BAN) – Short-term debt instrument used to generate cash for initial project costs and with the expectation that the debt will be replaced later by permanent bonding. Typically issued for a term of less than one year, BANs may be re-issued for up to five years, provided principal repayment begins after two years (MGL Ch. 44 §17). Principal payments on school related BANs may be deferred up to seven years (increased in 2002 from five years) if the community has an approved project on the Massachusetts School Building Authority (MSBA) priority list. BANs are full faith and credit obligations.

Bond Authorization – The action of town meeting or a city council authorizing the executive branch to raise money through the sale of bonds in a specific amount and for a specific purpose. Once authorized, issuance is by the treasurer upon the signature of the mayor, or selectmen. (See Bond Issue)

Bond Premium – The difference between the market price of a bond and its face value (when the market price is higher). A premium will occur when the bond’s stated interest rate is set higher than the true interest cost (the market rate). Additions to the levy limit for a Proposition 2 ½ debt exclusion are restricted to the true interest cost incurred to finance the excluded project. Premiums received at the time of sale must be offset against the stated interest cost in computing the debt

Glossary of Financial Terms68

exclusion. If receipt of the premium and the payment of interest at maturity of an excluded debt occur in different fiscal years, reservation of the premium for future year’s debt service is required at the end of the fiscal year when the premium was received. (See DOR Bulletin 2003-20B) Muni Mod Act Bond Rating (Municipal) – A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating. Bonds Authorized and Unissued – Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by town meeting or the city council to be removed from community's books. Budget – A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Level Funded Budget, Performance Budget, Program Budget, Zero Based Budget) Bureau of Accounts (BOA) – A bureau within the State Division of Local Services charged with overseeing municipal execution of financial management laws, rules and regulations. Bureau of Local Assessment (BLA) – A bureau within the State Division of Local Services charged with overseeing municipal execution of state laws, rules and regulations involving real and personal property assessments. Business-Type Activities – One of two classes of activities reported in the GASB 34 government-wide financial statements. These activities are financed in whole or in part by fees charged to users for goods or services. Some examples are enterprise (MGL Chapter 44 §53F½), special revenue (MGL Ch. 44

§69B) water, and municipal electric fund. Capital Assets – All tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful life extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Asset) Capital Budget – An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Asset, Fixed Asset) Capital Improvements Program – A blueprint for planning a community's capital expenditures that comprises an annual capital budget and a five-year capital program. It coordinates community planning, fiscal capacity and physical development. While all of the community’s needs should be identified in the program, there is a set of criteria that prioritizes the expenditures. Capital Outlay – The exchange of one asset (cash) for another (capital asset), with no ultimate effect on net assets. Also known as "pay as you go," it is the appropriation and use of available cash to fund a capital improvement, as opposed to incurring debt to cover the cost. Capital Projects Fund – Fund type used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds). Certification – Verification of authenticity. Can refer to the action of a bank, trust company, or DOR’s Bureau of Accounts (BOA) in the issuance of State House Notes, to confirm the genuineness of the municipal signatures and seal on bond issues. The certifying agency may also supervise the printing of bonds and otherwise safeguard their preparation against fraud,


counterfeiting, or over-issue. Also refers to the certification by the Bureau of Local Assessment (BLA) that a community’s assessed values represent full and fair cash value (FFCV). (See Triennial Revaluation) Chapter 70 School Aid – Chapter 70 refers to the school funding formula created under the Education Reform Act of 1993 by which state aid is distributed through the Cherry Sheet to help establish educational equity among municipal and regional school districts. Chapter 90 Highway Funds – State funds derived from periodic transportation bond authorizations and apportioned to communities for highway projects based on a formula under the provisions of MGL Ch. 90 §34. The Chapter 90 formula comprises three variables: local road mileage (58.33 percent) as certified by the Massachusetts Highway Department (MHD), local employment level (20.83 percent) derived from the Department of Employment and Training (DET), and population estimates (20.83 percent) from the US Census Bureau. Local highway projects are approved in advance. Later, on the submission of certified expenditure reports to MHD, communities receive cost reimbursements to the limit of the grant. Chapter Land – Forest, agricultural/horticultural, and recreational lands classified, valued and taxed according to MGL Chapters 61, 61A, and 61B. Cherry Sheet – Named for the cherry colored paper on which they were originally printed, the Cherry Sheet is the official notification to cities, towns and regional school districts of the next fiscal year’s state aid and assessments. The aid is in the form of distributions, which provide funds based on formulas and reimbursements that provide funds for costs incurred during a prior period for certain programs or services. Links to the Cherry Sheets are located on the DLS website at www.mass.gov/dls. (See Cherry Sheet Assessments, Estimated Receipts) Cherry Sheet Assessments – Estimates of annual charges to cover the cost of certain state and county programs. Cherry Sheet Offset Items – Local aid that may be spent without appropriation in the budget, but which must be spent for specific municipal and regional school district programs. Current offset items include

racial equality grants, school lunch grants, and public libraries grants. (See Offset Receipts) CIP – Can refer to an abbreviation for Commercial, Industrial, and Personal properties by the Bureau of Local Assessment (BLA). It also can refer to Capital Improvements Program. COLA – Cost of Living Adjustment Collective Bargaining – The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. Commitment – This establishes the liability for individual taxpayers. For example, the assessors' commitment of real estate taxes fixes the amount that the collector will bill and collect from property owners. Consumer Price Index (CPI) – The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index." Cost of Living Adjustment (COLA) – It is often used in municipal contracts that provide for annual or periodic increases in salaries and wages for employees over the course of the contract. The amount of an increase is most often negotiated based on a community's ability to pay, but is sometimes tied to the annual change in a specified index, i.e., consumer price index (CPI). In Massachusetts, it is also used in the Optional Cost of Living Adjustment for Property Exemptions. Debt Authorization – Formal approval by a two-thirds vote of town meeting or city council to incur debt, in accordance with procedures stated in MGL Ch. 44 §§1, 2, 3, 4a, 6-15. Debt Exclusion – An action taken by a community through a referendum vote to raise the funds necessary to pay debt service costs for a particular project from the property tax levy, but outside the limits under Proposition 2½. By approving a debt exclusion, a community calculates its annual levy limit under Proposition 2½, then adds the excluded debt service cost. The amount is added to the levy limit for the life


http://www.mass.gov/dls

of the debt only and may increase the levy above the levy ceiling. Debt Limit – The maximum amount of debt that a municipality may authorize for qualified purposes under state law. Under MGL Ch. 44 §10, debt limits are set at 5 percent of EQV. By petition to the Municipal Finance Oversight Board, cities and towns can receive approval to increase their debt limit to 10 percent of EQV. Debt Policy – Part of an overall capital financing policy that provides evidence of a commitment to meet infrastructure needs through a planned program of future financing. Debt policies should be submitted to elected officials for consideration and approval. Debt Service – The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue. Demand Letter – Notice to a delinquent taxpayer of overdue taxes or charges typically mailed soon after payment period has ended. While it is a courtesy, there is no requirement to issue correspondence of this type. DLS – Division of Local Service DOR – Department of Revenue ESE – Department of Elementary & Secondary Education (formerly Department of Education, DOE) Eminent Domain – The power of a government to take property for public purposes. Frequently used to obtain real property that cannot be purchased from owners in a voluntary transaction. Encumbrance – A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that is chargeable to, but not yet paid from, a specific appropriation account. Enterprise Fund – An enterprise fund, authorized by MGL Ch. 44 §53F½, is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is

subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs--are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services. See DOR IGR 08-101 Estimated Receipts – A term that typically refers to anticipated local revenues listed on page three of the Tax Recapitulation Sheet. Projections of local revenues are often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. Excess Levy Capacity – The difference between the levy limit and the amount of real and personal property taxes actually levied in a given year. Exemption – A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors. Expenditure – An outlay of money made by municipalities to provide the programs and services within their approved budget. Fair Market Value – (See Full and Fair Cash Value) Fiduciary Funds – Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and agency funds. Financial Statement – A presentation of the assets and liabilities of a community as of a particular date and most often prepared after the close of the fiscal year.


Fiscal Year (FY) – Since 1974, the Commonwealth and municipalities have operated on a budget cycle that begins July 1 and ends June 30. The designation of the fiscal year is that of the calendar year in which the fiscal year ends. Since 1976, the federal government fiscal year has begun on October 1 and ended September 30. Fixed Assets – Long-lived, tangible assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances. Fixed Costs – Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans. Free Cash – Remaining, unrestricted funds from operations of the previous fiscal year including unexpended free cash from the previous year, actual receipts in excess of revenue estimates shown on the tax recapitulation sheet, and unspent amounts in budget line-items. Unpaid property taxes and certain deficits reduce the amount that can be certified as free cash. The calculation of free cash is based on the balance sheet as of June 30, which is submitted by the community's auditor, accountant, or comptroller. Important: free cash is not available for appropriation until certified by the Director of Accounts. Full and Fair Cash Value (FFCV) – Fair cash value has been defined by the Massachusetts Supreme Judicial Court as "fair market value, which is the price an owner willing but not under compulsion to sell ought to receive from one willing but not under compulsion to buy. Fund Balance – The difference between assets and liabilities reported in a governmental fund. Also known as fund equity. (See Unreserved Fund Balance) General Fund – The fund used to account for most financial resources and activities governed by the normal town meeting/city council appropriation process. General Ledger – The accountant's record of original entry, which is instrumental in forming a paper trail of all government financial activity.

General Obligation Bonds – Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority. Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards and guidelines for financial accounting and reporting that serve to achieve some level of standardization. Government Finance Officers Association (GFOA) – A nationwide association of public finance professionals. Governmental Accounting Standards Board (GASB) – The ultimate authoritative accounting and financial reporting standard-setting body for state and local governments. Governmental Funds – Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, capital projects funds, debt service funds, and permanent funds. Hotel/Motel Excise – A local option since 1985 that allows a community to assess a tax on short-term room occupancy. The community may levy up to 4 percent of the charge for stays of less than 90 days at hotels, motels and lodging houses. The convention center legislation imposed an additional 2.75 percent charge in Boston, Cambridge, Springfield and Worcester. International City/County Manager Association (ICMA) – An international association of professional city and county managers who serve local governments. Indirect Cost – Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds. (Support Services)


Informational Guideline Release (IGR) – A DLS publication that outlines a policy, administrative procedure, or provides a law update related to municipal finance. Refer to online listing of IGRs. Inside Debt – Municipal debt incurred for purposes enumerated in MGL Ch. 44, §7, and measured against the community's debt limit as set under Ch. 10. Consequently, the borrowing is inside the debt limit and referred to as inside debt. (See Outside Debt) Interest – Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months. Interest Rate – The interest payable, expressed as a percentage of the principal available, for use during a specified period of time. It is always expressed in annual terms. Interim Year Valuation Adjustment – State law requires that local assessed values reflect market value every year. In between triennial revaluations, a community must complete an annual analysis to determine whether an interim year value adjustment is warranted and report the results to BLA. Depending on market conditions and property value trends, adjustments may increase, decrease or leave values unchanged. (See IGR No. 05-401) Levy – The amount a community raises through the property tax. The levy can be any amount up to the levy limit, which is re-established every year in accordance with Proposition 2½ provisions. Levy Ceiling – A levy ceiling is one of two types of levy (tax) restrictions imposed by MGL Ch. 59 §21C (Proposition 2½). It states that, in any year, the real and personal property taxes imposed may not exceed 2½ percent of the total full and fair cash value of all taxable property. Property taxes levied may exceed this limit only if the community passes a capital exclusion, a debt exclusion, or a special exclusion. (See Levy Limit) Levy Limit – A levy limit is one of two types of levy (tax) restrictions imposed by MGL Ch. 59 §21C (Proposition 2½). It states that the real and personal property taxes imposed by a city or town may only grow

each year by 2½ percent of the prior year's levy limit, plus new growth and any overrides or exclusions. The levy limit can exceed the levy ceiling only if the community passes a capital expenditure exclusion, debt exclusion, or special exclusion. (See Levy Ceiling) Lien – A legal claim against real or personal property to protect the interest of a party (i.e., a city or town) to whom a debt is owed (i.e., taxes). In the case of real property, the lien in favor of a municipality automatically arises each January 1, but must be secured through other action. (See Lien Date) Line-Item Transfer – The reallocation of a budget appropriation between two line-items within an expenditure category (e.g., salaries, expenses). Employed as a management tool, line-item transfer authority allows department heads to move money to where a need arises for a similar purpose and without altering the bottom line. Whether or not line-item transfers are permitted depends on how the budget is presented (i.e., format) and what level of budget detail town meeting approves. Local Aid – Revenue allocated by the Commonwealth to cities, towns, and regional school districts. Estimates of local aid are transmitted to cities, towns, and districts annually by the "Cherry Sheets." Most Cherry Sheet aid programs are considered general fund revenues and may be spent for any purpose, subject to appropriation. Local Receipts – Locally generated revenues, other than real and personal property taxes. Examples include motor vehicle excise, investment income, hotel/motel tax, fees, rentals, and charges. Annual estimates of local receipts are shown on the tax rate recapitulation sheet. (See Estimated Receipts) Long-Term Debt – Community borrowing, or outstanding balance at any given time, involving loans with a maturity date of 12 months or more. (Also known as Permanent Debt) Market Value – (See Full and Fair Cash Value) Maturity Date – The date that the principal of a bond becomes due and payable in full.


Massachusetts Association of Assessing Officers (MAAO) – A professional organization for individuals who are assessors in Massachusetts. Massachusetts Certified Public Purchasing Official (MCPPO) – A certification and designation program for public officials responsible for municipal procurements in Massachusetts. (See Uniform Procurement Act) Massachusetts Collectors and Treasurers Association (MCTA) – A professional organization for individuals who are municipal tax collectors or treasurers in Massachusetts. Massachusetts Government Finance Officers Association (MGFOA) – A professional organization promoting the advancement of the profession of Public Finance in Massachusetts. Massachusetts Interlocal Insurance Association (MIIA) – A non-profit organization serving over 400 municipalities in the Commonwealth in obtaining appropriate insurance and liability coverage. Massachusetts Municipal Association (MMA) – A statewide organization for bringing together municipal officials to develop and advocate uniform policies and share information about providing municipal services. Massachusetts Municipal Auditors and Accountants Association (MMAAA) – A professional organization for individuals who are municipal auditors or accountants and others with an interest in these activities in Massachusetts. Massachusetts Municipal Depository Trust (MMDT) – An investment program, founded in 1977 under the supervision of the State Treasurer, in which municipalities may pool excess cash for investment. Massachusetts School Building Authority (MSBA) – Administers the state program that reimburses cities, towns, and regional school districts varying percentages of their school construction costs depending on the wealth of the community or district and the category of reimbursement. Projects that received their first reimbursement payment prior to July 26, 2004 will continue to get annual state payments to offset the related annual debt service. Thereafter, cities, towns, and regional school districts will receive

a lump sum amount representing the state’s share of the eligible project costs. (See DOR IGR 06-101) MGL – Massachusetts General Laws Motor Vehicle Excise (MVE) – A locally imposed annual tax assessed to owners of motor vehicles registered to an address within the community, in accordance with MGL Chapter 60A. The excise tax rate is set by statute at $25.00 per $1000 of vehicle value. Net School Spending (NSS) – School budget and municipal budget amounts attributable to education, excluding long-term debt service, student transportation, school lunches and certain other specified school expenditures. A community’s NSS funding must equal or exceed the NSS Requirement established annually by the Department of Education (DOE). (See Education Reform Act of 1993) New Growth – The additional tax revenue generated by new construction, renovations and other increases in the property tax base during a calendar year. It does not include value increases caused by normal market forces or by revaluations. Offset Receipts – A local option that allows estimated receipts of a particular department to be earmarked for use of the department and appropriated to offset its annual operating budget. If accepted, MGL Ch. 44 §53E limits the amount of offset receipts appropriated to no more than the actual receipts collected for the prior fiscal year. The Director of Accounts must approve use of a higher amount before appropriation. Actual collections greater than the amount appropriated close to the general fund at year-end. If actual collections are less, the deficit must be raised in the next year’s tax rate. OPEB (Other Postemployment Benefits) – Employees of state and local governments may be compensated in a variety of forms in exchange for their services. In addition to a salary, many employees earn benefits over their years of service that will not be received until after their employment with the government ends. The most common type of these postemployment benefits is a pension. Postemployment benefits other than pensions generally take the form of health insurance and dental, vision, prescription, or other healthcare benefits provided to eligible retirees, including in some


cases their beneficiaries. They may also include some type of life insurance. As a group, these are referred to as OPEB. (See GASB 45) Operating Budget – A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year. Other Amounts to be Raised (Tax Recapitulation Sheet) – Amounts not appropriated but raised through taxation. Generally, these are locally generated expenditures (e.g., overlay, teacher pay deferral, deficits) as well as state, county and other special district charges. Because they must be funded in the annual budget, special consideration should be given to them when finalizing the budget recommendations to the city council or town meeting. Outside Debt – Municipal borrowing for purposes enumerated in MGL Ch. 44, §8. Debt incurred that is not measured against the community's debt limit per Ch. 10. Consequently, the borrowing is outside the debt limit and referred to as outside debt. (See Inside Debt) Overlay (Overlay Reserve or Allowance for Abatements and Exemptions) – An account established annually to fund anticipated property tax abatements, exemptions and uncollected taxes in that year. Overlay Deficit – A deficit that occurs when the amount of overlay raised in a given year is insufficient to cover abatements, statutory exemptions, and uncollected taxes for that year. Overlay deficits must be provided for in the next fiscal year. Overlay Surplus – Any balance in the overlay account of a given year in excess of the amount remaining to be collected or abated can be transferred into this account. Override – A vote by a community at an election to permanently increase the levy limit. An override vote may increase the levy limit no higher than the levy ceiling. The override question on the election ballot must state a purpose for the override and the dollar amount. (See Underride)

Payments in Lieu of Taxes – An agreement between a municipality and an entity not subject to taxation, such as charitable or educational organizations, in which the payer agrees to make a voluntary payment to the municipality. By law, a city or town must make such a payment to any other community in which it owns land used for public purposes. Pension (and other employee benefit) Trust Funds – A fiduciary fund type used to report resources that are required to be held in trust for the members and beneficiaries of defined benefit pension plans, defined contribution plans, other postemployment benefit (OPEB) plans, or other employee benefit plans. PERAC – The Public Employee Retirement Administration oversees and directs the state retirement system and administers benefits for members. Personal Property – Movable items not permanently affixed to, or part of the real estate. It is assessed separately from real estate to certain businesses, public utilities, and owners of homes that are not their primary residences. Preliminary Tax – The tax bill for the first two quarters of the fiscal year sent, no later than July 1, by communities on a quarterly tax billing cycle. The tax due on a preliminary tax bill can be no greater than the amount due in the last two quarters of the previous fiscal year. Procurement Officer – An individual defined under MGL Ch. 30B, §2 and authorized to procure supplies or services for a governmental body. (Also known as Purchasing Agent) Proposition 2½ – A state law enacted in 1980, Proposition 2½ regulates local property tax administration and limits the amount of revenue a city or town may raise from local property taxes each year to fund municipal operations. Proprietary Funds – Funds that account for government’s business-type activities (e.g., activities that receive a significant portion of their funding through user charges). The fund types included in proprietary funds are the enterprise fund and the internal service fund.


Purchase Order – An official document or form authorizing the purchase of products and services. Recap Sheet – (See Tax Rate Recapitulation Sheet) Receipts – Money collected by and within the control of a community from any source and for any purpose. Receivables – An expectation of payment of an amount accruing to the benefit of a city or town. Refunding of Debt – Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer. (See Current and Advance Refunding of Debt) Reserve for Abatements and Exemptions – (See Overlay) Reserve Fund – An amount set aside annually within the budget of a city (not to exceed 3 percent of the tax levy for the preceding year) or town (not to exceed 5 percent of the tax levy for the preceding year) to provide a funding source for extraordinary or unforeseen expenditures. In a town, the finance committee can authorize transfers from this fund for "extraordinary or unforeseen" expenditures. Other uses of the fund require budgetary transfers by town meeting. In a city, transfers from this fund may be voted by the city council upon recommendation of the mayor. Residential Exemption – A municipality can grant a residential exemption of a dollar amount that cannot exceed 20 percent of the average assessed value of all residential class properties. The exemption reduces, by the adopted percentage, the taxable valuation of each residential parcel that is a taxpayer's principal residence. Granting the exemption raises the residential tax rate and shifts the residential tax burden from moderately valued homes to apartments, summer homes and higher valued homes. Residential Factor – Adopted by a community annually, this governs the percentage of the tax levy to be paid by property owners. A residential factor of “1” will result in the taxation of all property at the same rate (single tax rate). Choosing a factor of less than one results in increasing the share of the levy raised by commercial, industrial and personal property. Residential property owners will therefore pay a proportionately lower share of the total levy.

Retained Earnings – (See Enterprise Funds) Revaluation – The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. Revenue Deficit – The amount by which actual revenues at year-end fall short of projected revenues and are insufficient to fund the amount appropriated. In such a case and unless otherwise funded, the revenue deficit must be raised in the following year's tax rate. Revenues – All monies received by a governmental unit from any source. Revolving Fund – Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service. For departmental revolving funds, MGL Ch. 44 §53E½ stipulates that each fund must be re-authorized each year at annual town meeting or by city council action, and that a limit on the total amount that may be spent from each fund must be established at that time. The aggregate of all revolving funds may not exceed ten percent of the amount raised by taxation by the city or town in the most recent fiscal year, and no more than one percent of the amount raised by taxation may be administered by a single fund. Wages or salaries for full-time employees may be paid from the revolving fund only if the fund is also charged for all associated fringe benefits. Schedule A – A statement of revenues, expenditures and other financing sources, uses, changes in fund balance and certain balance sheet account information prepared annually by the accountant or auditor at the end of the fiscal year. This report is based on the fund account numbers and classifications contained in the UMAS manual. Short-Term Debt – Outstanding balance, at any given time, on amounts borrowed with a maturity date of 12 months or less. (See Note) Sick Leave Buyback – A community's obligation, under collective bargaining agreements or personnel board policies, to compensate retiring employees for the value of all, or a percentage of, sick time earned,


but not used. Single Audit Act – For any community that expends $500,000 or more per year in federal grant awards, the Single Audit Act establishes audit guidelines that reduce to only one the number of annual audits to be completed to satisfy the requirements of the various federal agencies from which grants have been received. SOL – State Owned Land Special Assessment – A betterment. Special Revenue Fund – Funds, established by statute only, containing revenues that are earmarked for and restricted to expenditures for specific purposes. Special revenue funds include receipts reserved for appropriation, revolving funds, grants from governmental entities, and gifts from private individuals or organizations. Stabilization Fund – A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose (MGL Ch. 40 §5B). Communities may establish one or more stabilization funds for different purposes and may appropriate into them in any year an amount not to exceed ten percent of the prior year’s tax levy. The total of all stabilization fund balances shall not exceed ten percent of the community’s equalized value, and any interest shall be added to and become a part of the funds. A two-thirds vote of town meeting or city council is required to establish, amend the purpose of, or appropriate money into or from the stabilization fund. (See DOR IGR 04-201) Surplus Revenue – The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves. Tailings – Unclaimed municipal funds, or a repository, referred to as a "tailings account," for the retention, until eventual disposition, of unclaimed funds in the custody of a municipality. Tailings might include unclaimed tax refunds, vendor payments yet to clear, overages on the community's commitment, etc. (MGL Ch. 200A) (Also known as Unclaimed Checks)

Tax Increment Financing Exemption (TIF) – In accordance with MGL Chapter 59 §5(51), a property tax exemption negotiated between a community and a private developer, typically implemented over a period up to 20 years, and intended to encourage industrial/commercial development. (See DOR IGR 94-201) Tax Maps – Used to determine the location of the property, indicate the size and shape of each parcel, and show its relation to features that affect value. Maps also provide a complete inventory of all land parcels, helping to minimize the problems of omitted parcels and duplication of listing. Also referred to as assessors' maps. Tax Rate – The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property. Tax Rate Recapitulation Sheet (Recap Sheet) – A document submitted by a city or town to the DOR in order to set a property tax rate. The recap sheet shows all estimated revenues and actual appropriations that affect the property tax rate. The recap sheet should be submitted to the DOR by September 1 (in order to issue the first-half semi-annual property tax bills before October 1) or by December 1 (in order to issue the third quarterly property tax bills before January 1). Tax Title (or Tax Taking) – A collection procedure that secures a city or town's lien on real property and protects the municipality's right to payment of overdue property taxes. Otherwise, the lien expires if five years elapse from the January 1 assessment date and the property has been transferred to another owner. If amounts remain outstanding on the property after issuing a demand for overdue property taxes and after publishing a notice of tax taking, the collector may take the property for the city or town. After properly recording the instrument of taking, the collector transfers responsibility for collecting the overdue amounts to the treasurer. After six months, the treasurer may initiate foreclosure proceedings. Temporary Debt – Borrowing by a community in the form of notes and for a term of one year or less. (See Short-Term Debt)


Triennial Certification – The Commissioner of Revenue, through the Bureau of Local Assessment, is required to review local assessed values every three years and to certify that they represent full and fair cash value (FFCV). Refer to MGL Ch. 40 §56 and Ch. 59 §2A(c). Will change through the Municipal Modernization Act. Trust Fund – In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by town meeting. Both principal and interest may be used if the trust is established as an expendable trust. For non- expendable trust funds, only interest (not principal) may be expended as directed. Undesignated Fund Balance – Monies in the various government funds as of June 30 that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash. (Also known as Unassigned) Unfunded Mandate – A requirement imposed by law, regulation or order without underlying financial support, thereby resulting in direct or indirect costs to the body made responsible for its implementation. Unfunded OPEB Liability – This is the difference between the value assigned to the benefits (other than retirement) already earned by a municipality’s employees and the assets the local government will have on hand to meet these obligations. While there is no requirement in Massachusetts to fund this liability, GASB 45 requires that the dollar value of the unfunded OBEB liability is determined every two years. (See GASB; OPEB) Unfunded Pension Liability – Unfunded pension liability is the difference between the value assigned to the retirement benefits already earned by a municipality’s employees and the assets the local retirement system will have on hand to meet these obligations. The dollar value of the unfunded pension liability is redetermined every three years and is driven by assumptions about interest rates at which a retirement system's assets will grow and the rate of future costs of living increases to pensioners.

Uniform Municipal Accounting System (UMAS) – UMAS succeeds the so-called Statutory System (STAT) and is regarded as the professional standard for municipal accounting in Massachusetts. As a uniform system for local governments, it conforms to Generally Accepted Accounting Principles (GAAP), offers increased consistency in reporting and record keeping, as well as enhanced comparability of data among cities and towns. User Charges/Fees – A municipal funding source where payment is collected from the user of a service to help defray the cost of providing the service. Note that any increases in the fees must satisfy the three tests set forth in the Emerson case. (See Emerson College v. Boston, 391 Mass. 415 (1984)) Valuation (100 percent) – The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value. Warrant – An authorization for an action. For example, a town meeting warrant establishes the matters that may be acted on by that town meeting. A treasury warrant authorizes the treasurer to pay specific bills. The assessors’ warrant authorizes the tax collector to collect taxes in the amount and from the persons listed, respectively.


fiscal year 2019...fiscal year 2019 finance committee’s budget hearing schedule all finance...

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