Document Salem_doc_0886927a26

Budget Document Survey Your opinion is important to us! Please take a few minutes to tell us what you think about our budget document. Your comments will be used to help improve this document. 1. Readability: Is the subject matter presented in an easy to read format and in terms that are understandable? Please Circle One: Difficult Somewhat Difficult Adequate Good Very Easy 2. Using the following scale, please rate the following sections (1-Very Helpful, 2-Helpful, 3-Not Helpful): Sec 1 – General Overview Sec 2 – City Overview Sec 3 – Budget Overview All Funds Sec 4 – Budget Overview School Sec 5 – Budget Overview Enterprise Funds Sec 6 – Financial Forecasts, Plans & Policies Sec 7 – Capital Improvement Program Sec 8 – Departmental Budgets Sec 9 – Appendix Sec10- Glossary 3. Content: What would you like to see added, expanded, reduced or removed? 4. Overall Impressions: How would you rate the entire document? Please Circle One: Start Over Minimal Help Answered Most Questions Good Very Helpful 5. Comments Please send this page to: Cheryl Dick, Assistant Finance Director City of Salem, Massachusetts 93Washington Street, Salem, MA 01970 [EMAIL REDACTED] Sec 9 - 1 ---PAGE BREAK--- The Budget Process The Budget and Appropriation Process The budget document is the instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body. The legalistic view is that a budget is a plan of financial operation embodying an estimate of proposed expenditures for a given period of time and the proposed means of financing them. In a much more general sense, budgets may be regarded as devised to aid management to operate an organization more effectively. In the general sense, budgets are the financial expression of plans prepared by managers for operating an organization during a time period and for changing its physical facilities and its capital structure. The budget preparation process for all Cities is governed by Massachusetts General Law (MGL) Ch. 44. The General Laws require that the budget be supported by revenues earned during the year plus any savings from prior years. The General Laws also requires public involvement in the process, including the requirement for a public hearing on the proposed budget. The Mayor provides leadership in the budget process by developing budgetary policy and working closely with department heads and the City Council to assure that the process identifies community needs and priorities and develops a farsighted and well-crafted plan. The Mayor initiates the budget process that provides the policy context for identification of priorities and development of initiatives. Within 170 days after the annual organization of the city government (which is ordinarily in early January), the Mayor is required to submit a budget of proposed expenditures for the fiscal year beginning on the next July 1. The City Council may make appropriations for the recommended purposes and may reduce or reject any item. Without a recommendation of the Mayor, the City Council may not increase any item or make an appropriation for a purpose not included in the proposed budget (except by a two-thirds vote in case of the failure of the Mayor to recommend an appropriation for such a purpose within 7 days after a request from the City Council). If the City Council fails to act on any item of the proposed budget within 45 days, that item takes effect. If the Mayor does not make a timely budget submission, provision is made for preparation of a budget by the City Council. Provision is also made for supplementary appropriations upon recommendation of the Mayor. Enterprise Fund expenditures are required to be included in the budget adopted by the City Council. The school budget is limited to the amount appropriated by the City Council, but the school committee retains full power to allocate the funds appropriated. Under certain circumstances and subject to certain limits and requirements, the city council of a city, upon the recommendation of the Mayor, may transfer amounts appropriated for the use of the department (except for a municipal light department or a school department) to another appropriation for the same department or for the use of any other department. Sec 9 - 2 ---PAGE BREAK--- Commencing September 1, 1992, the City established enterprise funds in accordance with Chapter 44, Section 531F 1/2, of the General Laws for the City's water and sewer services. In FY 2007 the City established an enterprise fund for Trash Disposal. The Finance Department prepares budget packages for each department in January. The Mayor holds a City-wide budget meeting, attended by all department heads and finance personnel, concerning a general overview of the state of the economy, and to outline specific guidelines dictating the preparation of individual department budgets. In consultation with the Finance Department, each department then prepares an operating budget and a mission statement outlining the projected goals for the future. These operating budgets are submitted to the Finance Department for review and entry into the computerized accounting system. The budgets are then prepared for the Mayor’s review. In March and April, each department head meets with the Mayor, Mayor’s Chief Administrative Aide, Finance Director, and Assistant Finance Director to review their proposed budgets and program changes for the coming year. As the proposed budgets are reviewed by the Mayor, the budgets submitted may be adjusted based on the individual needs of each department. During the months of April and May, the Mayor finalizes the Annual Budget document for submission to the City Council. The proposed budget documentation is prepared by the Finance Department. The City Council accepts the budget and submits it to the subcommittee on Administration and Finance. The City Council Subcommittee on Administration and Finance then holds subcommittee meetings with the Mayor, Finance Director, Assistant Finance Director, and Department heads to review each departmental budget. The budget must be approved by a majority vote of the City Council within 45 days of receipt of the budget, but no later than June 30th of each year. The school department budgets are prepared by the Superintendent of Schools and the School Business Manager. The school budget is reviewed and approved by the School Committee, and subsequently submitted to the City Finance Department for inclusion in the City Budget presented to the City Council for approval and appropriation. WHAT IS A BALANCED BUDGET? A budget is considered in balance when revenues are equal to, or exceed expenditures. This is a requirement of all Massachusetts communities. THE BUDGET FORMAT The budget summary contains summary totals from all operating segments. The revenue section details revenue sources with expected trends. Each departmental section contains a department mission statement and financial data relating to the entire department, including personnel detail. The enterprise section includes revenue and expenditure trends of the self-sustaining enterprise funds along with departmental goals. The CIP section details all expected capital program outlays in the current fiscal year, as well as a summary of the next following years. BUDGET AMENDMENTS Budget Amendment Increases – Any increase to the budget must be submitted to the City Council by the Mayor for approval. Budget amendments usually occur from transfers from other special revenue funds (usually receipts reserved for appropriation funds), free cash appropriations in general fund, Sec 9 - 3 ---PAGE BREAK--- or retained earnings appropriations within the Enterprise Funds. They can also be voted as an additional appropriation to the budget to be offset by property taxes, local revenue, state aid, and reserves prior to the tax rate being set in December of each year. Budget Amendment Transfers– Budget transfers within the school department are submitted to the School Committee for their approval, and are processed by the Finance Department once approved. Budget transfers for City (non-school) budgets, either between personnel and non-personnel line items or between departments, must be submitted to City Council for their approval. This is due to the fact that the City Council votes the original budget as follows: • City Budgets – The City Council votes each personnel and non-personnel line separately within each departmental unit. • School Budgets - The City Council votes the TOTAL for the school budget, not separate departments and/or organizational units as they do for the City budgets. On June 27, 2013 the Salem City Council adopted the Department of Revenue, Division of Local Services Bulletin IGR no. 06-209 from May 2006 Section C2. This section refers to the alternative year end procedure which allows budget transfers during May and June and the first fifteen days of July, upon recommendation of the Mayor, of any departmental appropriation to another appropriation within the same department, not to exceed three percent of the department’s annual budget. The Finance Department will provide the City Council Administration and Finance Committee with a list of these budget transfers in addition to the regular budget transfers provided in the A&F report. BUDGET GOALS Policy Driven Planning: The budget is developed based upon community values and key City strategic financial and program policies. The City's Five Year Financial Forecast provides the nexus between the long-term financial plan and budgetary development. The plan includes a comprehensive multi- year projection of the financial position and budget projections, including documentation of revenue and cost assumptions and projections. Program of Services for the Community: The budget is designed to focus on financial information and missions and goals that have value added outcomes to the community through City services. The Mayor and the City Council will use the City’s fundamental principles as a basis for allocation choices and policy discussions. It also provides a basis for measuring progress toward goals during the budget period. Financial Plan of Allocation and Resource Management: The budget establishes the plan and legal appropriations to allow the City to operate during the fiscal year. The budget provides specific direction for departments and agencies for management of resources. It also provides broad goals related to the City's overall financial position and identifies business decisions required to keep the City financially viable and strong. It is developed using all available financial and planning reviews, including the Five-Year Financial Forecast and the five-year rolling Capital Improvement Program. Communication Tool: The budget is intended to communicate to a broad range of readers, both locally and around the region, as well as the larger governmental and financial community. The budget expresses priorities and goals, assignments and plans, and targets and hopes. It is a key statement of City priorities, and is meant to provide confidence in, and confirmation of, the Ordinance mandated Mayor form of government. Sec 9 - 4 ---PAGE BREAK--- Budgeting & Accounting Practices Notes to basic financial statements The basic financial statements of the City of Salem, Massachusetts are prepared in accordance with Generally Accepted Accounting Principles (GAAP) in the United States of America. The Governmental Accounting Standards Board (GASB) is the recognized standard-setting body for establishing governmental accounting and financial reporting principles. The significant accounting policies are described herein. For budgetary financial reporting purposes, the Uniform Municipal Accounting System (UMAS) basis of accounting (established by the Commonwealth of Massachusetts) is followed, which differs from the GAAP basis of accounting are listed below. A reconciliation of budgetary-basis to GAAP-basis results for the general fund for the fiscal year ended June 30th, can be found in the City’s Comprehensive Annual Financial Statement (CAFR) at the following website: . Basis of Accounting & Budgeting The basis of accounting and the basis of budgeting determine when revenues and expenditures are recognized for the purposes of financial reporting and budget control. Accounting on a cash basis means that revenues and expenditures are recorded when cash is actually received or paid out. Most large businesses employ full accrual accounting in which revenue are recorded when earned (rather than when received), and expenditures are recognized when an obligation to pay is incurred (rather than when the payment is made). Capital expenses (the cost of acquiring tangible assets) are recognized over the life of the asset, not when the asset is purchased. Governments typically employ a hybrid basis of accounting termed modified accrual. Under this system, revenues are recognized when they become measurable and available; expenditures are recognized when the obligation to pay is incurred. Capital expenditures are recognized at the time of purchase. This means that governments may experience significant increases and decreases in total expenditures from year to year because capital expenses tend to be large and unevenly timed. To help explain year to year expenditure trends, capital expenditures are reported separately from operating costs in this budget document. The City of Salem uses modified accrual accounting and budgeting for its governmental fund types which include the general fund, special revenue funds, and capital project funds. For proprietary fund types (enterprise funds) the city uses full accrual accounting and budgeting. Fund Accounting Fund accounting is an accounting system organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures, or expenses as appropriate. Resources are allocated to and accounted for in individual funds based upon purposed for which they are to be spent and the Sec 9 - 5 ---PAGE BREAK--- means by which spending activities are controlled. Fund accounting is used by states and local governments and by not-for-profit organizations that need to account for resources the use of which is restricted by donors or grantors. Types of Funds There are seven types of funds that can be used, as needed, by state and local governments, both general purpose and limited purpose. The types of funds are as follows: Governmental Funds 1. The General Fund – The General Fund is the major operating fund of municipal governments, and it accounts for most municipal operations. The General Fund is supported by revenues from real estate and personal property taxes, state and federal aid, excise taxes, investment income, fines and forfeitures, and fees and charges. Most of the municipal departments, including the schools, are supported in whole or in part by the General Fund. 2. Special Revenue Funds – to account for the proceeds of specific revenue sources (other than expendable trust or for major capital projects) that are legally restricted to expenditures for specific purposed. These funds are used mostly for donations, state, federal, and other intergovernmental revenue, and expenditures. 3. Capital Projects Funds – to account for financial resources to be used for the acquisition or construction of major capital facilities – other than those financed by proprietary funds and trust funds. 4. Debt Service Funds – to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Proprietary Funds 5. Enterprise Funds – to account for operations that are financed and operated in a manner similar to private business enterprises – where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the governing body has decided the periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. 6. Internal Service Funds – to account for the financing of good or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units, on a cost-reimbursement basis. Fiduciary Funds 7. Trust and Agency Funds – to account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. These include expendable trust funds, nonexpendable trust funds, pension trust funds, and agency funds. Sec 9 - 6 ---PAGE BREAK--- Governmental Accounting- The modified accrual basis of accounting, as appropriate, should be utilized in measuring financial position and operating results. Governmental fund revenues and expenditures should be recognized on the modified accrual basis. Revenues should be recognized in the accounting period in which they become available and measurable. Expenditures should be recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt, which should be recognized when due. Proprietary fund revenues and expenses should be recognized on the accrual basis. Revenues should be recognized in the accounting period in which they are earned and become measurable; expense should e recognized in the period incurred, if measurable. Fiduciary fund revenues and expense or expenditures (as appropriate) should be recognized on the basis consistent with the fund’s accounting measurement objective. Nonexpendable trust and pension trust funds (and investment trust funds0 should be accounted for on the accrual basis; expendable trust funds should be accounted for on the modified accrual basis. Agency fund assets and liabilities should be accounted for on the modified accrual basis. Transfers should be recognized in the accounting period in which the interfund receivable a payable arise. Fund Balance & Fund Equity – The arithmetic difference between the amount of financial resources and the amount of liabilities recorded in the fund is the FUND EQUITY. Residents of the governmental unit have no legal claim on any excess of liquid assets over current liabilities; therefore, the Fund Equity is not analogous to the capital accounts of an investor-owned entity. Accounts in the Fund Equity category of the General Fund and special revenue funds consist of reserve accounts established to disclose that portions of the equity are not available for appropriation (reserved or designated); the portion of equity available for appropriation is disclosed in an account called FUND BALANCE. Annual Audits At the close of each fiscal year, state law requires the City of Salem to publish a complete set of financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP), and that are audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. Pursuant to that requirement, the City of Salem has been audited by the firm of Powers & Sullivan, Certified Public Accountants, of Wakefield, Massachusetts. A copy of the most current CAFR and prior fiscal year financial statements can be found on the City’s website at . Reporting Entity For financial reporting purposes, the City has included all funds, organizations, agencies, boards, commissions and institutions. The City has also considered all potential component units for which it is financially accountable as well as other organizations for which the nature and significance of their relationship with the City are such that exclusion would cause the basic financial statements to be misleading or incomplete. As required by GAAP, these Sec 9 - 7 ---PAGE BREAK--- basic financial statements present the City (the primary government) and its component units. One entity has been included as a component unit in the reporting entity, because of the significance of its operational and/or financial relationship. Blended Component Units – Blended component units are entities that are legally separate from the City, but are so related that they are, in substance, the same as the City, or entities providing services entirely or almost entirely for the benefit of the City. The following component unit is blended within the Fiduciary Funds of the primary government: The Salem Contributory Retirement System (CRS) was established to provide retirement benefits to City employees, the Salem Housing Authority employees, the South Essex Sewerage District employees, the Salem-Beverly Water Supply Board employees, the North Shore Regional Vocational School employees and their beneficiaries. The System is governed by a five-member board comprised of the Finance Director (ex-officio), two members elected by the System’s participants, one member appointed by the Mayor and one member appointed by the other board members. The CRS is presented using the accrual basis of accounting and is reported as a pension trust fund in the fiduciary fund financial statements. The City is a member of the South Essex Sewerage District (SESD), a joint venture with the Cities of Salem and Beverly and the Towns of Danvers and Marblehead, for the operation of a septage disposal facility. The members share in overseeing the operations of SESD. Each member is responsible for its proportionate share of the operational costs of the SESD, which are paid in the form of assessments Complete financial statements for the District can be obtained by contacting them at 50 Fort Avenue, Salem, MA 01970. The City is a member of the Salem-Beverly Water Supply Board a joint venture with the City of Beverly for the operation of a water distribution system. The City does not have an equity interest in the Salem-Beverly Water Supply Board. Complete financial information for the can be obtained by contacting them at 50 Arlington Avenue, Beverly, MA 01915. Availability of Financial Information for Component Units The Salem Contributory Retirement System does not issue separate audited financial statement. The CRS issues a publicly available unaudited financial report in accordance with guidelines established by the Commonwealth of Massachusetts’ (Commonwealth) Public Employee Retirement Administration Commission (PERAC). That report may be obtained by contacting the CRS located at 20 Central Street, Suite 110, Salem, Massachusetts 01970. Government-Wide and Fund Financial Statements Government-Wide Financial Statements Sec 9 - 8 ---PAGE BREAK--- The government-wide financial statements statement of net assets and the statement of changes in net assets) report information on all of the non- fiduciary activities of the primary government and its component units. Governmental activities, which are primarily supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which are supported primarily by user fees and charges. Fund Financial Statements Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though fiduciary funds are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Non-major funds are aggregated and displayed in a single column. Major Fund Criteria Major funds must be reported if the following criteria are met: • If the total assets, liabilities, revenues, or expenditures/expenses of an individual governmental or enterprise fund are at least 10 percent of the corresponding element (assets, liabilities, etc.) for all funds of that category or type (total governmental or total enterprise funds), and • If the total assets, liabilities, revenues, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5 percent of the corresponding element for all governmental and enterprise funds combined. Additionally, any other governmental or enterprise fund that management believes is particularly significant to the basic financial statements may be reported as a major fund. Internal service funds and fiduciary funds are reported by fund type. Measurement Focus, Basis of Accounting and Financial Statement Presentation Government-Wide Financial Statements The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded when the liabilities are incurred. Real estate and personal property taxes are recognized as revenues in the fiscal year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. The statement of activities demonstrates the degree to which the direct expenses of a particular function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include the following: Sec 9 - 9 ---PAGE BREAK--- • Charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment. • Grants and contributions are restricted to meeting the operational requirements of a particular function or segment. • Grants and contributions are restricted to meeting the capital requirements of a particular function or segment. Taxes and other items not identifiable as program revenues are reported as general revenues. For the most part, the effect of inter-fund activity has been removed from the government-wide financial statements. However, the effect of inter-fund services provided and used between functions is not eliminated as the elimination of these charges would distort the direct costs and program revenues reported for the functions affected. Fund Financial Statements Governmental fund financial statements are reported using the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Expenditures are recorded when the related fund liability is incurred, except for un-matured interest on general long- term debt which is recognized when due, and certain compensated absences, claims and judgments which are recognized when the obligations are expected to be liquidated with current expendable available resources. Real estate and personal property tax revenues are considered available if they are collected within 60 days after fiscal year-end. Investment income is susceptible to accrual. Other receipts and tax revenues become measurable and available when the cash is received and are recognized as revenue at that time. Entitlements and shared revenues are recorded at the time of receipt or earlier if the susceptible to accrual criteria is met. Expenditure driven grants recognize revenue when the qualifying expenditures are incurred, and all other grant requirements are met. The following major governmental funds are reported: The general fund is the primary operating fund. It is used to account for all financial resources, except those that are required to be accounted for in another fund. The stabilization fund is a special revenue fund used to account for the accumulation of resources to be used for general and/or capital purposes upon approval of City Council. Sec 9 - 10 ---PAGE BREAK--- The school capital projects fund is used to account for the ongoing construction and renovations of the City’s school buildings. The non-major governmental funds consist of other special revenue, capital projects and permanent funds that are aggregated and presented in the non- major governmental funds’ column on the governmental funds financial statements. The following describes the general use of these fund types: The special revenue fund is used to account for the proceeds of specific revenue sources (other than permanent funds or capital projects funds) that are restricted by law or administrative action to expenditures for specified purposes. The capital projects fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by Enterprise Funds). The permanent fund is used to account for financial resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the governmental programs. Proprietary fund financial statements are reported using the flow of economic resources measurement focus and use the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded when the liabilities are incurred. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the proprietary funds principal ongoing operations. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. The following major proprietary funds are reported: • The sewer enterprise fund is used to account for the sewer activities. • The water enterprise fund is used to account for the water activities. • The golf course enterprise fund is used to account for the golf course activities. • The parking activities enterprise fund is used to account for parking activities. • The trash enterprise fund is used to account for the solid waste disposal activities. Additionally, the following proprietary fund type is reported: The internal service fund is used to account for the financing of services provided by one department to other departments or governmental units. This fund is used to account for risk financing activities related to retirees’ health insurance. Sec 9 - 11 ---PAGE BREAK--- Fiduciary fund financial statements are reported using the flow of economic resources measurement focus and use the accrual basis of accounting except for the Agency Fund, which has no measurement focus. Fiduciary funds are used to account for assets held in a trustee capacity for others that cannot be used to support the governmental programs. The following fiduciary fund types are reported: The pension trust fund is used to account for the activities of the System, which accumulates resources to provide pension benefits to eligible retirees and their beneficiaries. The private-purpose trust fund is used to account for trust arrangements that exclusively benefit individuals, private organizations, or other governments. Some of these trusts have donor restrictions and trustee policies that do not allow the endowment portion and any unrealized appreciation to be spent. The donor restrictions and trustee policies only allow the trustees to authorize spending of the realized investment earnings. The City’s educational scholarships and housing subsidy trust funds are accounted for in this fund. The agency fund is used to account for assets held in a purely custodial capacity. The City’s agency funds consist primarily of payroll withholdings, police and fire details, escrow deposits and unclaimed property. Government-Wide and Fund Financial Statements Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in both the government-wide and proprietary fund financial statements to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board. Governments also have the option of following subsequent private-sector guidance for their business-type activities and enterprise funds, subject to this same limitation. The government has elected not to follow subsequent private-sector guidance. Sec 9 - 12 ---PAGE BREAK--- Major & Non-Major Funds Overview Major Governmental Funds There are two types of major governmental funds – General Funds and Enterprise Funds. These funds are voted as part of the annual city budget. General Fund The General Fund is the major operating fund of municipal governments, and it accounts for the vast majority of municipal operations. The General Fund is supported by revenues from real estate and personal property taxes, state and federal aid, excise taxes, investment income, fines and forfeitures, and fees and charges. Most of the municipal departments, including the schools, are supported in whole or in part by the General Fund. Enterprise Funds Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises – where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the governing body has decided the periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. The City of Salem currently has three enterprise funds – Sewer Enterprise Fund, Water Enterprise Fund and Trash Enterprise Funds. Non-major Governmental Funds Revolving funds are the only non-major governmental funds that are required to be voted on annually. A list of those funds and their purposes can be found later in this section. A description of all non-major governmental funds are listed below. Sec 9 - 13 ---PAGE BREAK--- Special Revenue Funds Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes. • City Grants Fund- This fund is used to account for non-school related activity specifically financed by federal, state, and other grants which are designated for specific programs. • School Grants Fund- This fund is used to account for the educational programs specifically financed by federal, state, and other grants which are designated for specific programs. • Community Development Grants Fund- This fund is used to account for community development activity specifically financed by federal, state, and other grants which are designated for specific programs. • School Lunch Fund- This fund is used to account for all cafeteria activities and is funded by user charges, federal and state grants and commodities received. • Highway Grants Fund- This fund is used to account for construction, re-construction, and improvements to roadways, streets and sidewalks. Funding is provided primarily by grants. • Donations and Gifts Fund- This fund is used to account for gifts which have been accepted by the City to be used for the purpose specified by the donor. • Receipts Reserved Fund- This fund is used to account for receipts reserved for appropriation for Golf Course, Witch House and Harbormaster. • City Revolving Accounts Fund- This fund is used to account for non-school related revolving funds specifically allowed by the laws of the Commonwealth of Massachusetts. These funds are expended for purposes specified by the enabling statute. • School Revolving Accounts Fund- This fund is used to account for school related revolving funds specifically allowed by the laws of the Commonwealth of Massachusetts. These funds are expended for purposes specified by the enabling statutes. Sec 9 - 14 ---PAGE BREAK--- Capital Project Funds Capital Project funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities and equipment other than those financed by proprietary funds and trust funds. • Capital Improvement Plan Fund- These funds are used to account for the budgeted capital improvements voted on an annual basis. • Other Funds - This fund is used to account for various capital projects. Permanent Funds Permanent funds are used to report resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support governmental programs. • Cemetery Fund- This fund is used to account for cemetery perpetual care contributions and expenditures. • Human Service Fund- This fund is used to account for various contributions associated with human service activities. • Other Funds- This fund is used to account for various contributions associated with governmental programs. Private Purpose Trust Funds • Trust Fund Commissioners- This fund is used to account for trusts held by the City to benefit individuals and is administered by the City's Board of Trust Fund Commissioners. • Scholarship Funds- This fund is used to account for scholarships held by the City to benefit individuals. Sec 9 - 15 ---PAGE BREAK--- Agency Fund This fund is used primarily to account for payroll withholdings, police and fire details, escrow deposits and unclaimed property. Stabilization Fund A stabilization fund is 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 the city council is required to establish, amend the purpose of, or appropriate money from the stabilization fund. More information on stabilizations fund can be found in Section 6. Sec 9 - 16 ---PAGE BREAK--- Major Non-Major Non-Major Non-Major Major Major Major Major Non-Major Non-Major Non-Major Non-Major General Fund Special Revenue Funds Revolving Funds Capital Projects Water Sewer Trash Peg Access - Cable TV Access Permanent Trust Funds - Cemetary & Other Private Scholarships & Trust Commissioners Agency Funds - WH, Escrow, Details, etc. Stabilization Funds Department Sub Department Index # Appropriated Appropriated Mayor Executive 1 Yes Yes Yes Yes Yes Yes City Clerk Legislative- City Council 2 Yes City Clerk 3 Yes Elections & Registrations 3 Yes Yes Assessors Board of Assessors 4 Yes Yes Collector Tax Collections 5 Yes Yes Data Processing Information Technology/GIS 6 Yes Yes Fixed Costs 6 Yes Finance Accounting 7 Yes Traffic & Parking General Operation 8 Yes Yes Yes Purchasing Purchasing 9 Yes Yes Fixed Costs 9 Yes Treasurer Treasury Services 10 Yes Yes Debt Service 10 Yes Short Term Debt 10 Yes North Shore Regional Voc Schoo 10 Yes State Assessments 10 Yes Contributory Retirement 10 Yes Non-contributory Pensions 10 Yes Medicare 10 Yes Municipal Insurance 10 Yes Solicitor-Licensing Legal Services & Licensing 11 Yes Yes Human Resources Personnel 12 Yes Yes Workmen's Compensation 12 Yes Unemployment Compensation 12 Yes Group Insurance 12 Yes Fire Fire Suppression 13 Yes Yes Yes Yes Yes Police Citizen Protection 14 Yes Yes Yes Yes Yes Governmental Funds Enterprise Funds Appropriated Trust & Agency Funds Departmental Fund Relationships Sec 9 - 17 ---PAGE BREAK--- Major Non-Major Non-Major Non-Major Major Major Major Major Non-Major Non-Major Non-Major Non-Major General Fund Special Revenue Funds Revolving Funds Capital Projects Water Sewer Trash Peg Access - Cable TV Access Permanent Trust Funds - Cemetary & Other Private Scholarships & Trust Commissioners Agency Funds - WH, Escrow, Details, etc. Stabilization Funds Department Sub Department Index # Appropriated Appropriated Governmental Funds Enterprise Funds Appropriated Trust & Agency Funds Departmental Fund Relationships Harbormaster Harbormaster 15 Yes Yes Yes Yes Public Property Building/Plumbing/Gas Insp 16 Yes Yes Zoning Appeals 16 Yes Fixed Costs 16 Yes Health - Board of Administration & Support 17 Yes Yes Yes Yes Electrical Electrical Inspection & Maint 18 Yes Yes Yes Planning General Administration 19 Yes Yes Yes Yes Conservation Commission 19 Yes Planning Board 19 Yes Market & Tourism 19 Yes Historic Preservation 19 Yes Public Services Administration & Support 20 Yes Yes Yes Yes Yes Yes Yes Yes Yes Snow and Ice 20 Yes Engineering Engineering 21 Yes Yes Yes Yes Yes Yes Yes Yes Recreation Administration & Support 22 Yes Yes Yes Yes Yes Golf Course 22 Yes Yes Yes Yes Witch House 22 Yes Yes Yes Pioneer Village 22 Yes Winter Island 22 Yes Yes Yes Council On Aging Administration & Support 23 Yes Yes Yes Yes Library Administration & Support 24 Yes Yes Yes Yes Veterans Agent Administration & Support 25 Yes Yes GF Trans Out Trans Out 27 Yes Yes Yes Yes School School 26 Yes Yes Yes Yes Yes Yes Yes ENTERPRISE FUNDS Sewer Enterprise Public Services 28 Yes Yes Yes Yes Engineering 28 Yes Yes Yes Yes Sec 9 - 18 ---PAGE BREAK--- Major Non-Major Non-Major Non-Major Major Major Major Major Non-Major Non-Major Non-Major Non-Major General Fund Special Revenue Funds Revolving Funds Capital Projects Water Sewer Trash Peg Access - Cable TV Access Permanent Trust Funds - Cemetary & Other Private Scholarships & Trust Commissioners Agency Funds - WH, Escrow, Details, etc. Stabilization Funds Department Sub Department Index # Appropriated Appropriated Governmental Funds Enterprise Funds Appropriated Trust & Agency Funds Departmental Fund Relationships Treasurer Debt Service 28 Yes Yes Yes Sort Term Debt Service 28 Yes Yes Yes SESD Assessment 28 Yes Yes Yes Insurance Deductible 28 Yes Yes Yes Water Enterprise Public Services 29 Yes Yes Yes Yes Engineering 29 Yes Yes Yes Yes Treasurer Water Long Term Debt 29 Yes Yes Yes Water Short Term Debt 29 Yes Yes Yes Assessment 29 Yes Yes Yes Insurance Deductible 29 Yes Yes Yes Trash Enterprise Engineering 30 Yes Yes Yes Peg Access Solicitor 31 Yes Sec 9 - 19 ---PAGE BREAK--- General Fund - 100 MAJOR Sewer Enterprise Fund - 6000 MAJOR Fiscal Year Beg FB End FB Inc/Decr from prior FY End Fund Bal % Var in FB Fiscal Year Beg FB End FB Inc/Decr from prior FY End Fund Bal % Var in FB 2012 5,941,952.00 6,927,279.00 985,327.00 2012 729,765.97 640,064.23 (89,701.74) 2013 6,927,279.00 9,113,053.00 2,185,774.00 32% 2013 640,064.23 1,704,140.00 1,064,075.77 166% 2014 9,113,053.00 7,647,714.00 (1,465,339.00) -16% 2014 1,704,140.00 2,789,557.00 1,085,417.00 64% 2015 7,647,714.00 6,761,445.00 (886,269.00) -12% 2015 2,789,557.00 1,968,687.00 (820,870.00) -29% 2016 6,761,445.00 7,309,209.67 547,764.67 8% 2016 1,968,687.00 3,044,316.83 1,075,629.83 55% 2017 7,309,209.67 7,780,093.84 470,884.17 6% 2017 3,044,316.83 3,304,394.36 260,077.53 9% 2018 7,780,093.84 7,243,321.87 (536,771.97) 2018 3,304,394.36 2,703,564.03 (600,830.33) -18% 2019 7,243,321.87 8,690,995.41 1,447,673.54 20% 2019 2,703,564.03 3,683,860.63 980,296.60 36% 2020 8,690,995.41 8,690,995.41 - 0% Est. 2020 3,683,860.63 3,683,860.63 - 0% Est. 2021 8,690,995.41 8,690,995.41 - 0% Est. 2021 3,683,860.63 3,683,860.63 - 0% Est. The objective of the General Fund is to raise revenue to cover expenses for the fiscal year. No increases for FY 2018. FY 2018 saw an 7% decr due to lower revenues and higher exp for CIP and buybacks Fees Increased for 2019 to cover expenses including debt service.. FY 2019 saw an 20% increases due in local receipts, cannabis, excise tax, parking fees. Fee Increases proposed for 2020 to cover expenses including debt service. Water Enterprise Fund - 6100 MAJOR Trash Enterprise Fund - 6200 MAJOR Fiscal Year Beg FB End FB Inc/Decr from prior FY End Fund Bal % Var in FB Fiscal Year Beg FB End FB Inc/Decr from prior FY End Fund Bal % Var in FB 2012 450,153.47 (218,737.73) (668,891.20) 2012 66,613.27 110,107.76 43,494.49 2013 (218,737.73) 542.00 219,279.73 -100% 2013 110,107.76 323,739.00 213,631.24 194% 2014 542.00 (466,988.00) (467,530.00) -86260% 2014 323,739.00 480,117.00 156,378.00 48% 2015 (466,988.00) (165,558.00) 301,430.00 -65% 2015 480,117.00 327,689.00 (152,428.00) -32% 2016 (165,558.00) - 165,558.00 -100% 2016 327,689.00 446,378.94 118,689.94 36% 2017 - - - 0% 2017 446,378.94 530,887.17 84,508.23 19% 2018 - - - 0% 2018 530,887.17 324,421.69 (206,465.48) -39% 2019 - - - 0% 2019 324,421.69 113,461.18 (210,960.51) -65% 2020 - - - 0% Est. 2020 113,461.18 113,461.18 - 0% Est. 2021 - - - 0% Est. 2021 113,461.18 113,461.18 - 0% Est. Fees Increased for 2019 to cover expenses including debt service.. Balance in retained earnings to be used for future capital needs and recycling Fee Increases proposed for 2020 to cover expenses including debt service.. initiatives. Fees increased in FY16 due to new trash contractor and increased prices. Fee Increases proposed for 2020 to cover expenses including debt service.. MAJOR & NON MAJOR FUNDS - CHANGES IN FUND BALANCE Sec 9 - 20 ---PAGE BREAK--- MAJOR & NON MAJOR FUNDS - CHANGES IN FUND BALANCE Stabilization Fund - 8301 Non-Major Stabilization Retirement Anticipation Fund - 8311 Non-Major Fiscal Year Beg FB End FB Inc/Decr from prior FY End Fund Bal % Var in FB Fiscal Year Beg FB End FB Inc/Decr from prior FY End Fund Bal % Var in FB 2012 2,736,776.70 3,453,722.00 716,945.30 2012 256,088.78 130,520.06 130,520.06 2013 3,453,722.00 3,438,798.74 (14,923.26) 0% 2013 130,520.06 195,088.47 64,568.41 49% 2014 3,438,798.74 5,173,812.00 1,735,013.26 50% 2014 195,088.47 297,018.62 101,930.15 52% 2015 5,173,812.00 5,440,226.00 266,414.00 5% 2015 297,018.62 462,839.00 165,820.38 56% 2016 5,440,226.00 5,331,962.97 (108,263.03) 2016 462,839.00 577,501.10 114,662.10 25% 2017 5,331,962.97 6,037,015.34 705,052.37 13% 2017 577,501.10 729,441.30 151,940.20 26% 2018 6,037,015.34 6,511,290.45 474,275.11 8% 2018 729,441.30 181,555.62 (547,885.68) -75% 2019 6,511,290.45 7,397,757.43 886,466.98 14% 2019 181,555.62 380,808.33 199,252.71 110% 2020 7,397,757.43 8,818,612.70 1,420,855.27 19% Est. 2020 380,808.33 476,756.00 95,947.67 25% Est. 2021 8,818,612.70 8,818,612.70 - 0% Est. 2021 476,756.00 476,756.00 - 0% Est. Increases due to Finance Policy of 20% of Free Cash to Stabilization Changes due to of retirements during fiscal year. City policy is to build this fund We anticipate 800K to 900K annually to be transferred in from free cash. balance to cover unanticipated retirements in current and future fiscal years. City policy is to have 5% of annual general fund budget in stabilization fund. At the end of each fiscal year we transfer free cash to this fund. FY 2019 transfer = 1,189,897, from FY2018 Free Cash This fund fluxuates greatly due to the number of retirements during each year FY 2020 transfer = 1,527,748, from FY2019 Free Cash year and free cash available for transfer at year end. Capital Improvement Fund (Short Term) - 2000 Non-Major Other Post Employment Benefits(OPEB)-8313 Non-Major Fiscal Year Beg FB End FB Inc/Decr from prior FY End Fund Bal % Var in FB Fiscal Year Beg FB End FB Inc/Decr from prior FY End Fund Bal % Var in FB 2012 925,548.18 1,253,909.23 (117,248.63) 2012 50,000.00 381,012.37 2013 1,253,909.23 1,681,855.79 427,946.56 34% 2013 381,012.37 675,003.22 293,990.85 77% 2014 1,681,855.79 2,441,168.85 759,313.06 45% 2014 675,003.22 1,353,522.49 678,519.27 101% 2015 2,441,168.85 2,256,852.55 (184,316.30) 2015 1,353,522.49 1,534,442.50 180,920.01 13% 2016 2,256,852.55 3,277,260.42 1,020,407.87 45% 2016 1,534,442.50 1,749,486.90 215,044.40 14% 2017 3,277,260.42 2,406,827.45 (870,432.97) -27% 2017 1,749,486.90 2,189,298.64 439,811.74 25% 2018 2,406,827.45 1,543,760.49 (863,066.96) -36% 2018 2,189,298.64 2,572,669.85 383,371.21 18% 2019 1,543,760.49 1,859,667.87 315,907.38 20% 2019 2,572,669.85 3,042,850.49 470,180.64 18% 2020 1,859,667.87 1,633,673.70 (225,994.17) -12% Est. 2020 3,042,850.49 3,265,547.79 222,697.30 7% Est. 2021 1,633,673.70 1,633,673.70 - 0% Est. 2021 3,265,547.79 3,265,547.79 - 0% Est. This fund is used for unanticipated and smaller capital needs that is not bonded Increases due to 5% free cash added to fund annually per financial policy during the fiscal year. Twenty percent of free cash is appropriated annually to this fund and interest income. Originally 10% reduced to 5% in FY 2015. (per finance policies) to cover those capital needs. Free cash transferred to this fund in FY 2020 = $381,937. Funds are invested Each year 20% of free cash is transferred to this fund. FY 2020 = 1,527,748. and changes reflect market changes. Sec 9 - 21 ---PAGE BREAK--- Performance Management & Measurers The Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award program requires all submitting agencies to incorporate Performance Management and Performance Measurers into their budget. The City of Salem is continuing to incorporate those ideas and strategies as part of the overall operation and management of the City. The City has recently started a SalemStat program which uses performance measurers to determine where efficiencies can be applied based on statistical data. In the next few pages, you will see the Police, Fire and Department of Public Services SalemStat data. The Mayor and her staff hope to use these statistics to better understand how to use city resources in more efficient ways. City of Salem conducts an annual citizen survey on the City’s website (www.salem.com) that allowed all citizens of Salem to voice their opinions on various issues. The results of the recent year’s survey are listed in the next few pages. Long- and Short-Term Strategic Goals The City of Salem Long and Short-Term Strategic Plan Summary is a listing of the Mayor’s top priorities for the City of Salem for the current fiscal year and beyond. A chart of these goals is listed on the following pages. Several of the goals are high priority items of the current Citizens Survey result as noted. Each department is required to include a table of Outcomes and Performance measurers in their mission statements. They are also required to include a description of “How Fiscal Year Departmental Goals relate to the City’s Overall Long- & Short-Term Goals”. This information defines how each department’s goals tie into the overall goals of the City and is included for each department in their mission statements throughout section 8. What is Performance Management? Performance management is a logical and integrated approach to all aspects of the cycle of planning, budgeting, operations and evaluations that is based on data and analysis, for the purpose of continuously improving results. Performance management is: • Data driven – using reliable, verifiable, and relevant data. • Outcome oriented – focused primarily on results, less on inputs and outputs. • Citizen focused – based on community needs. • Logically aligned – mission, goals, objectives, measurers, responsibilities are integrated. • Transparent – information is available and understandable by outsiders and insiders alike. • Sustainable – survives leadership changes. • Learning, improvement, and accountability driven. Sec 9 - 22 ---PAGE BREAK--- Performance measurement has become increasingly prevalent in local government, yet most government managers still struggle with the fundamental question of what to do with performance measurement data when they have it. Management teams want to know how they can incorporate performance measurement into their management and decision-making processes. Rather than simply reporting performance results, performance-based management focuses on linking performance measurement to strategic planning and using it as a lever for cultural change. By creating a learning environment in which performance measures are regularly reviewed and discussed, organization can improve the pace of learning and decision making, improve performance, and facilitate broader cultural change. Where to get more information The information above was obtained from the GFOA website (www.gfoa.org) and more information on performance management and measurers is available on that website. Sec 9 - 23 ---PAGE BREAK--- The 2020 Salem Resident Survey was the tenth city-wide survey of Salem residents and 1,208 people completed it. 1. How do you rate Salem as a place to live? Great place to live 69.7% Average place to live 25.7% Not a great place to live 4.6% 2. How do you rate your neighborhood as a place to live? 3. Would you recommend Salem as a place to live? Yes 84.8% No 15.2% 4. How would you describe your overall opinion of Salem City government? Very satisfied 22.4% Satisfied 44.8% Neutral 17.4% Dissatisfied 9.8% Very dissatisfied 5.6% 5. How would you rate City government on the following? Informing residents on major issues in the City Very good 45.9% Good 32.5% Fair 15.6% Poor 6.0% Representing and providing for the needs of all its citizens Very good 19.4% Good 41.2% Fair 26.1% Poor 13.3% Effectively planning for the future Very good 21.8% Good 41.6% Fair 23.0% Poor 13.6% Providing value for your tax dollars Very good 16.0% Good 42.0% Fair 26.9% Poor 15.1% Providing meaningful opportunities for citizens to give input on issues Very good 30.5% Good 38.7% Fair 21.3% Poor 9.5% The overall direction that the City is taking Very good 25.5% Good 39.7% Fair 18.7% Poor 16.1% Great place to live 66.4% Average place to live 28.9% Not a great place to live 4.7% Sec 9 - 24 ---PAGE BREAK--- 6. Please rank the importance of the following City services to you. Rank ordering of “Very Important” services #1 Fire (72.4%) #2 Schools (66.7%) #3 Clean city #4 Fix streets & sidewalks (61.5%) #5 Police (59.8%) #6 Trash pickup (55.7%) #7 Parks/playgrounds (40.3%) #8 Rec/community services (40.1%) #9 Downtown (38.8%) 1. Fire protection and emergency medical response Very important 72.4% Important 23.9% Somewhat important 3.4% Not at all important 0.3% 2. Schools Very important 66.7% Important 23.6% Somewhat important 6.1% Not at all important 3.6% 3. Clean city Very important 62.0% Important 34.1% Somewhat important 3.9% Not at all important 0.0% 4. Fix streets & sidewalks Very important 61.5% Important 34.5% Somewhat important 3.8% Not at all important 0.2% 5. Police Very important 59.8% Important 31.2% Somewhat important 7.0% Not at all important 2.0% 6. Trash collection and recycling services Very important 55.7% Important 38.6% Somewhat important 5.4% Not at all important 0.3% 7. Parks and playgrounds Very important 40.3% Important 44.7% Somewhat important 13.4% Not at all important 1.6% 8. Recreation and community programs (Library, Council on Aging, etc.) Very important 40.1% Important 41.9% Somewhat important 16.0% Not at all important 2.0% Sec 9 - 25 ---PAGE BREAK--- 9. Downtown Very important 38.8% Important 39.4% Somewhat important 17.5% Not at all important 4.3% 7. Please rate your satisfaction with the following City services. Parking enforcement Very satisfied 10.1% Satisfied 55.9% Somewhat dissatisfied 15.4% Very dissatisfied 8.6% Not applicable to me 10.0% Snow removal and plowing Very satisfied 22.2% Satisfied 51.4% Somewhat dissatisfied 17.7% Very dissatisfied 6.6% Not applicable to me 2.1% Road maintenance and repair Very satisfied 6.8% Satisfied 38.6% Somewhat dissatisfied 35.8% Very dissatisfied 17.7% Not applicable to me 1.1% Traffic enforcement Very satisfied 11.9% Satisfied 51.9% Somewhat dissatisfied 22.0% Very dissatisfied 10.3% Not applicable to me 3.9% Recreation programs Very satisfied 10.8% Satisfied 51.9% Somewhat dissatisfied 9.7% Very dissatisfied 1.3% Not applicable to me 26.2% Senior Center programs Very satisfied 12.7% Satisfied 25.3% Somewhat dissatisfied 2.9% Very dissatisfied 1.5% Not applicable to me 57.6% Overall cleanliness of the City Very satisfied 15.3% Satisfied 49.6% Somewhat dissatisfied 25.4% Very dissatisfied 9.6% Not applicable to me 0.1% Police services Very satisfied 36.9% Satisfied 45.7% Somewhat dissatisfied 6.0% Very dissatisfied 3.0% Not applicable to me 8.4% Sec 9 - 26 ---PAGE BREAK--- Fire services Very satisfied 45.7% Satisfied 37.8% Somewhat dissatisfied 0.7% Very dissatisfied 1.1% Not applicable to me 14.7% Trash and recycling collection Very satisfied 36.9% Satisfied 48.2% Somewhat dissatisfied 10.0% Very dissatisfied 2.7% Not applicable to me 2.2% Public Library services Very satisfied 41.6% Satisfied 39.6% Somewhat dissatisfied 2.4% Very dissatisfied 0.9% Not applicable to me 15.5% Appearance and maintenance of parks Very satisfied 17.7% Satisfied 52.5% Somewhat dissatisfied 20.1% Very dissatisfied 7.3% Not applicable to me 2.4% Public schools Very satisfied 6.3% Satisfied 22.5% Somewhat dissatisfied 21.7% Very dissatisfied 13.7% Not applicable to me 35.8% 8. Please rank the importance of the following issues. 1. Offering quality public education Very important 66.9% Important 25.5% Somewhat important 5.3% Not at all important 2.3% 2. Stabilizing property taxes Very important 49.8% Important 33.1% Somewhat important 13.2% Not at all important 3.9% 3. Supporting the growth of new and existing businesses Very important 42.3% Important 42.5% Somewhat important 13.0% Not at all important 2.2% 4. Supporting tourism, arts, and cultural opportunities Very important 40.6% Important 39.4% Somewhat important 15.9% Not at all important 4.1% 5. Renewable energy and energy efficiency initiatives Very important 42.2% Important 34.9% Somewhat important 17.3% Not at all important 5.6% Sec 9 - 27 ---PAGE BREAK--- 6. Improving communication between the City and residents Very important 41.1% Important 43.0% Somewhat important 14.6% Not at all important 1.3% 7. Providing improved recreational opportunities for youth and adults Very important 29.3% Important 43.3% Somewhat important 22.7% Not at all important 4.7% 8. Regionalizing and combining City functions Very important 12.7% Important 31.1% Somewhat important 38.7% Not at all important 17.5% 9. The City is studying a proposal that would allow more flexibility for Salem homeowners to create ‘in-law apartments’ – also called accessory dwelling units – within existing structures in order to help address housing needs. Is this a concept you would support? Yes 69.4% No 21.1% Other 9.5% 10. The City is also considering a proposal to require developers to make at least 10% of new developments affordable to lower income Salem residents. Is this a proposal you support? Yes 67.4% No 19.3% Other 13.3% 11. Would you support the use of underutilized publicly owned land (not protected or conservation land) for the creation of affordable housing? Yes 54.4% No 32.8% Other 12.8% 12. Has anyone you know suffered from an addiction to opioids? No 55.4% Yes, a friend or acquaintance 21.8% Yes, a family member 15.7% Yes, a co-worker 5.1% Other 2.0% 13. Has anyone you know suffered from an opioids overdose? No 86.6% Yes, a friend or acquaintance 9.5% Yes, a family member 1.7% Yes, a co-worker 0.7% Other 1.5% Sec 9 - 28 ---PAGE BREAK--- 14. What was the outcome of their overdose? (only asked of those answering anything but ‘No” to Q13) It was a fatal overdose 63.6% They were revived or stabilized with the use of Narcan or naloxone. 26.4% They were revived or stabilized without the use of Narcan or naloxone. 5.4% Other 4.6% 15. Have you been tested for COVID-19? Yes 3.5% No 95.0% Other 1.5% 16. What was the outcome of your test? (only asked of those answering ‘Yes” to Q15) Positive 10.8% Negative 75.7% I don’t have the results yet 8.1% Other 5.4% 17. Are you currently self-isolating due to positive COVID-19 diagnosis, either your own or someone in your household? Yes 12.2% No 86.5% I’d rather not say 1.3% 18. Has anyone you know personally been positive for COVID-19? No, not that I’m aware of 43.3% Yes, a friend or acquaintance 31.2% Yes, a family member 11.3% Yes, a co-worker 10.2% Other 4.0% 19. What was the outcome of their case? They have cleared their isolation/recovery 38.1% They are isolating/recovering at home 27.2% They have passed away 17.4% They have been hospitalized 7.3% Other 10.0% 20. Thinking, specifically about COVID-19, do you feel that you have been kept informed by the City about its response actions and activities? Yes 87.3% No 7.9% Other 4.8% 21. Please rate your satisfaction with the response of these public entities to the COVID-19 outbreak. Local healthcare workers (nurses, doctors, hospital) Very satisfied 62.1% Satisfied 26.2% Neutral 10.1% Dissatisfied 0.7% Very dissatisfied 1.0% Salem’s first responders (police, fire, ambulance) Very satisfied 46.2% Satisfied 33.9% Neutral 17.7% Dissatisfied 1.1% Very dissatisfied 1.1% Sec 9 - 29 ---PAGE BREAK--- Massachusetts’ state government Very satisfied 45.5% Satisfied 38.1% Neutral 8.2% Dissatisfied 5.4% Very dissatisfied 2.8% Salem’s local government Very satisfied 40.0% Satisfied 39.4% Neutral 14.1% Dissatisfied 4.2% Very dissatisfied 2.4% Salem Public Schools Very satisfied 26.2% Satisfied 31.5% Neutral 38.0% Dissatisfied 2.8% Very dissatisfied 1.6% U.S. federal government Very satisfied 7.7% Satisfied 11.2% Neutral 11.0% Dissatisfied 19.7% Very dissatisfied 50.4% 22. If you had to say that you were more worried about the economic impacts of our community staying closed too long or the health impacts of our community opening back up too soon, which would you choose? More worried about health impacts of opening back up too soon 77.3% More worried about health impacts of opening back up too soon 15.3% Other 7.4% 23. Have you had to reach out to access City services during the COVID-19 shutdown, not including routine services like trash/recycling collection or water service? Yes 9.3% Other 90.7% 24. How would you rate your experience of accessing those City services during the COVID-19 shutdown? (only asked of those answering “Yes” to Q23) Very satisfied 39.2% Satisfied 29.4% Neutral 14.7% Dissatisfied 10.8% Very dissatisfied 5.9% 25. Where have you most frequently received local information about COVID-19? City emails/website 36.6% Social media 25.7% Television 21.6% Newspapers 7.8% Other 8.3% Sec 9 - 30 ---PAGE BREAK--- 26. Select all that apply about your own personal actions due to COVID-19 I am remaining at home unless absolutely necessary to go out 68.5% I wear a face covering when I’m outside my home, even in situations when/where it is legally required 68.8% I wear a face covering when I’m outside my home, but only when /where it is legally required 34.3% I am telecommuting or working from home due to COVID-19 and normally would not 47.3% I have been laid off, furloughed, or otherwise lost work due to COVID-19 15.8% I have applied for a government benefit or service as a result of COVID-19 13.3% 27. How familiar or unfamiliar are you with CodeRED, the City’s automated alert system? Very familiar 46.3% Somewhat familiar 32.1% Not at all familiar 21.6% 28. Have you registered your telephone number and/or email address with CodeRed? Yes 72.5% No 27.6% 29. How do you receive notices and other information from the City? CodeRed telephone call 59.9% Email notification 58.9% Emergency blue lights 49.2% Social media 45.0% City of Salem website 39.8% Word of mouth 21.9% Newspapers 12.2% Other 6.0% 30. Where do you typically learn about news concerning Salem City government? City website, or official email or social media 72.1% Word of mouth, including unofficial social media and email 43.8% Salem News 40.4% Salem Patch 37.6% Salem Gazette 11.4% Television or radio news outlets 8.3% Other 6.3% 31. In the last 12 months, have you contacted the City to obtain information or request services? Yes 45.8% No 54.2% Sec 9 - 31 ---PAGE BREAK--- 32. How have you contacted the City (Only asked of those answering “Yes” to Q31) Telephone 61.8% Email 43.1% In person 39.0% SeeClickFix 29.7% Social media 11.6% Mail 6.0% Other 1.2% 33. How would you describe the City employee with whom you most recently had contact? Knowledgeable Very good 56.9% Good 24.5% Fair 7.9% Poor 4.2% Not applicable 6.6% Courteous Very good 62.0% Good 20.5% Fair 8.5% Poor 3.5% Not applicable 5.5% Responsive to your needs Very good 55.8% Good 21.5% Fair 9.7% Poor 10.7% Not applicable 2.3% Ease of getting in touch with the employee Very good 49.8% Good 26.3% Fair 11.9% Poor 6.2% Not applicable 5.8% Respectfulness Very good 63.2% Good 22.2% Fair 5.6% Poor 4.0% Not applicable 5.0% Timeliness of response Very good 51.7% Good 24.8% Fair 11.0% Poor 9.1% Not applicable 3.4% Ability to accommodate the need for foreign language or sign language Very good 7.1% Good 5.4% Fair 0.6% Poor 0.6% Not applicable 86.3% Sec 9 - 32 ---PAGE BREAK--- 34. In the last 12 months have you visited the City’s website, www.salem.com? Yes 93.3% No 6.7% 35. How would you rate each of the following characteristics of the City website? (Only asked of those who answered “Yes” to Q34) Usefulness of information Very good 18.8% Good 58.7% Fair 20.8% Poor 1.7% Ease of use or navigation Very good 12.5% Good 46.3% Fair 33.3% Poor 7.9% Design and graphics Very good 10.6% Good 46.3% Fair 35.3% Poor 7.8% 36. Have you downloaded or utilized the city’s “Passport Parking” app for mobile devices? No, I have neither downloaded nor used the Passport Parking app 62.2% Yes, I have the app and I’ve used 29.8% Yes, I’ve used Passport to pay for parking, but don’t have the app. 4.6% Other 3.4% 37. Have you used a mobile device to view the City’s website? Yes 64.0% No 36.0% 38. How would you rate the functionality and appearance of the City’s website on a mobile device? (Only asked of those answering “yes” to Q37) Very good 7.7% Good 42.1% No opinion 33.7% Poor 12.9% Very Poor 3.6% 39. With the current economic crisis, the City will need to operate more efficiently and effectively. Please indicate how you feel about the following reform options. Privatizing or outsourcing some services Strongly support 4.5% Support 16.2% Somewhat support 37.6% Do not support 41.8% Combining services with other communities (regionalization) Strongly support 13.6% Support 33.5% Somewhat support 36.9% Sec 9 - 33 ---PAGE BREAK--- Do not support 16.0% Layoffs and reducing personnel Strongly support 3.6% Support 8.1% Somewhat support 31.4% Do not support 56.9% Pursue non-tax revenue sources (i.e. grants, PILOTs, etc.) Strongly support 41.7% Support 36.9% Somewhat support 16.6% Do not support 4.8% Offer fewer City services Strongly support 2.4% Support 8.5% Somewhat support 35.9% Do not support 53.2% Furlough personnel until things stabilize or improve Strongly support 6.2% Support 18.9% Somewhat support 45.6% Do not support 29.3% Reduce the hours of operation at City offices Strongly support 11.5% Support 37.2% Somewhat support 35.3% Do not support 16.0% 40. How long have you lived in Salem? Less than a year 3.9% 1-5 years 21.1% 5-15 years 28.7% More than 15 years 46.3% 41. Which neighborhood of Salem do you live in? Boston Street/Blubber Hollow 0.3% Bridge Street Neck 7.1% Castle Hill 2.4% Derby Street neighborhood 5.7% Downtown Salem 9.0% Gallows Hill 2.8% Greater Endicott Street 3.3% Highland Avenue 5.0% McIntire Historic District 11.4% North Salem 13.9% The Point 2.4% Salem Common 6.2% Salem Willows/Juniper Point 2.9% South Salem 17.4% Heights 4.6% Other 5.2% 42. What is your gender identity? Man/Non-Transgender Man 28.4% Man/Transgender Man 0.2% Woman/Non-Transgender Woman 59.4% Woman/Transgender Woman 0.6% Non-binary 0.6% Prefer not to answer 9.2% Additional gender category/identity 1.6% Sec 9 - 34 ---PAGE BREAK--- 43. Do you have children in the Salem Public Schools? Yes 15.8% No, I don’t have children 67.3% No, my child attends school elsewhere 10.5% No, my child is not yet in school 6.4% 44. What grade is your child or children in? Select all that apply. (Asked of those who answered “Yes” or “No”, my child/children attend school elsewhere” to Q43) Kindergarten through 5th Grade 50.2% 6th Grade through 8th Grade 32.1% 9th Grade through 12th Grade 40.9% 45. What age group are you in? Less than 18 years old 0.4% 18-30 years old 6.0% 31-40 years old 20.4% 41-50 years old 20.2% 51-64 years old 30.0% 65 years old or older 23.0% 46. Do you own your home or rent? Own 77.0% Rent 22.4% Other 0.6% Sec 9 - 35 ---PAGE BREAK--- SeeClickFix Since July 2014, the City of Salem has utilized SeeClickFix for service requests. Using the SeeClickFix tool, residents can directly request City services, report problems to relevant departments, ask questions about City policies and services, and interact with officials about issues of concern in the City. While Salem was not the first to use the tool, the City has quickly risen to the top as one of the most active communities using the program in Massachusetts. As of May 6, 2020, a total of 19,554 service requests had been submitted to the City through SeeClickFix. The tool, which is available both on the City’s website and via a customized mobile app, also provides the City with robust data on the back end that allows the City to track response times, generate automatic work orders for service requests, manage customer service levels, map data, and more. When integrated with the SalemStat performance measurement program the tool can be especially useful. The app also gives residents links to critical City information and websites and is updated regularly to provide the most up-to-date information on time-sensitive events, news, and more. Sec 9 - 36 ---PAGE BREAK--- The free app is linked to a user’s location services on their smartphone, so if they are in another SeeClickFix community, that community’s mobile buttons will automatically load and all service requests reported will go to the appropriate department in that community. The app and online version alike also include Knowledge Base. As the first SeeClickFix community to deploy Knowledge Base, Salem led the way with this new tool, which replaced the traditional static Frequently Asked Questions web page with a more dynamic wiki of City questions and information. Users can ask questions or answer questions that other users ask, and the City can tag “official” answers. As of May 6, 2020, a total of 482 questions have been answered in Knowledge Base, with more being added – and answered – all the time. In addition to providing an enhanced level of public access, SeeClickFix has helped Salem improve work flow, advocacy, and responsiveness by enabling City workers to quickly and easily report issues from the field. The City continually works to refine the existing service request categories, improve responsiveness, and train more staff on the tool’s use. The program is being utilized more by front-end staff as a CRM tool. The City is continuing to expand the interaction between SeeClickFix data and the revival of the SalemStat performance evaluation initiative, which will be relaunching in FY2021. How to find it: search in your app store for SeeClickFix, click the SeeClickFix link under Online Services at www.salem.com, or visit www.seeclickfix.com/salem_ma. The program is free to use. Sec 9 - 37 ---PAGE BREAK--- SeeClickFix Usage FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 (through 5/6/2020) TOTAL Service requests 4,216 3,276 2,391 2,455 3,999 3,217 19,554 Sec 9 - 38 ---PAGE BREAK--- Sec 9 - 39