Document Salem_doc_0a4f5f390e

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Comments Nina Bridgman, Assistant Finance Director City of Salem, Massachusetts 93Washington Street, Salem, MA 01970 [EMAIL REDACTED] Secl-GeneralOverview Sec 3 - Budget Overview All Funds Sec 5 - Budget Overview Enterprise Funds Sec 7 - Capital Improvement Program Sec 9 - Appendix Sec2-CityOverview Sec 4 - Budget Overview School Sec 6 - Financial Forecasts, Plans & Policies Sec 8 - Departmental Budgets Secl0- Glossary Good Very Helpful Please send this page to: 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 hnancial operation embodying an estimate of proposed expenditures for a given period of time and the proposed means of financing them. ln a much more general sense, budgets may be regarded as devised to aid management to operate an organization--or" 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 l. 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 Cþ 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 53lF ll2, 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 budgets a:nd 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 majorþ 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. \ryHAT 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 Cþ (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. a O 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 Cþ 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 specif,rc 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, 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--- SUMMARY OF BUDGETING AND ACCOUNTING PRACTICES The basicJìnancial 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 30, can be found in the City's Comprehensive Annual Financial Statement (CAFR) at the following website /oalemMA F Ìn BASIS OF BUDGETING Budgetary basis departs from GAAP as follows: l. Real and personal property taxes are recorded as revenue when levied (budgetary), as opposed to when susceptible to accrual (GAAP). 2. Encumbrances are recorded as the equivalent of expenditures (budgetary), as opposed to a reservation of fund balance (GAAP). 3. Certain activities and transactions are presented as components of the general fund (budgetary), rather than as separate funds (GAAP). 4. Prior years' deficits and available funds from prior year's surpluses are recorded as expenditure and revenue items (budgetary), but have no effect on GAAP expenditures and revenues. BASIS OF ACCOUNTING FTIND ACCOTINTING 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 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 ofwhich is restricted by donors or grantors. TYPES OF FTINDS 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: Sec 9 - 5 ---PAGE BREAK--- Governmental Funds 1. The 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. 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 Proiects Funds - to account for hnancial 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 govemmental 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 orgærLizations, other governmental units, and"/or other funds. These include expendable trust funds, nonexpendable trust funds, pension trust funds, and agency funds. Accrual Basis in Governmental Accounting- The modified accrual basis of accounting, as appropriate, should be utilized in measuring financial position and operating results. Sec 9 - 6 ---PAGE BREAK--- 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 liabilþ 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 fuzd 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 fundsO 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 ofreserve accounts established to disclose that portions ofthe equity are not available for appropriation (reserved or designated); the portion of equity available for appropriation is disclosed in an account called FLIND 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 ståtements can be found on the City's website at http://www. salem.com/Pages/SalernMA_Finance/Financials. 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 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. Sec 9 - 7 ---PAGE BREAK--- 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 assessmentsComplete 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 at20 Central Street, Suite 110, Salem, Massachusetts 01970. Government-Wide and Fund Financial Statements Government-Wide Financial Statements 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-Qpe activities, which are supported primarily by user fees and charges. Sec 9 - 8 ---PAGE BREAK--- 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 arc 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. lnternal 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 Charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment. a a a Sec 9 - 9 ---PAGE BREAK--- ¡ Grants and contributions are restricted to meeting the operational requirements of a particular function or segment. o Grants and contributions are restricted to meeting the capital requirements of a particular function or segment. Taxes and other items not identihable as progr¿ìm 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 find 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 cunent 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 a-re 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 fhat 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 qualifuing 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 projectsfund 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 presentedinthe 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 proiects 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. Proprierary 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 furd 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: Sec 9 - 11 ---PAGE BREAK--- 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. 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 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 capacþ. The City's agency funds consist primarily of payroll withholdings, police and fire details, escro\¡/ deposits and unclaimed properly. Government-\ilide and Fund Financial Statements Private-sector standards of accounting and financial reporting issued prior to December l,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--- PERFORMAI'ICE 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. 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 ofthe 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 chan 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 in to 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: o Data driven - using reliable, verifiable and relevant data. o Outcome oriented - focused primarily on results, less on inputs and ouþuts. o Citizen focused - based on communþ needs. o Logically aligned - mission, goals, objectives, measurers, responsibilities are integrated. o Transparent - information is available and understandable by outsiders and insiders alike. ¡ Sustainable - survives leadership changes. ¡ Learning, improvement and accountability driven. 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 Sec 9 - 13 ---PAGE BREAK--- perfonnance 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 ( ) and more information on performance management and measurers is available on that website GFOA Recommended Practices: Budgeting for Results and Outcome (2007): Performance Management: Using Performance Measurement for Decision Making (2002 and2007): f Sec 9 - 14 ---PAGE BREAK--- 1. How do you rate Salem as a place to live? 2013 2012 Great place to live 7L.8% 63.I% Average place to live 25.5% 33.8% Not a great place to live 2.7% 3.1% 2. How do you rate your neighborhood as a place to live? 20t3 20L2 Great place to live 66.2% 57.3% Average place to live 29.7% 35.3% Not a great place to live 4.I% 73% 3. Would you recommend Salem as a place to live? 20]-3 20L2 Yes 87.2% 87.6% No t2.8% 12.4% 4. How would you describe your overall opinion of Salem City government? Citv of Salem Resident Survev 2Ot3 2013 survey results collected as of Moy 9, 20L3. Good Fair Poor 37.1% 39.7% 1,6.3% 23.6% 3.4% 6.2% Very satisfied sat¡sf¡ed Neutral Dissat¡sfied Very dissatisfied 2013 22.9% 453% L5.L% t6.2% o.6% 2072 1-5.9% 47.9% 3L.8% 8.7% 1,.7% Representing and providing for the needs of all its citizens 2073 20t2 Very good 17A% L4.4% Good 43.3% 41.4% Fair 27.5% 28.7% Poor 1,1.8% 8.1% Effectively planning for the future 2013 20L2 Very good 24.9% I6.L% Good 45.2% 37.8% Fair 209% 22.7% Poor 9.O% 8.5% Providing value for your tax dollars 2013 20L2 Very good 16.5% LO.2% Good 44.3% 37.O% Fair 26.!% 35.7% Poor I3.t% 7L.9% 5. How would you rate City government on the following? lnforming residents on major issues in the City 20L3 2072 Very good 43.3% 28.5% Sec 9 - 15 ---PAGE BREAK--- Providing meaningful opportunities for citizens to give input on tssues 7. Please rate your satisfact¡on with the following City services. Very good Good Fair Poor 2013 24s% 45.8% 215% 7.9% 20L2 17.4% 39.4% 30.7% 7.O% Parking enforcement 2013 Very satisfied L4.9% Satisfied 57.1% Somewhat dissatisfied 13.7% Very dissatisfied 1O.9% Not applicable to me 3A% 2012 L1,.9% 52.9% 16j% 7.9% Lt.1% The overall direction that the City is taking 2013 2012 Very good 31.5% 22.7% Good 38.2% 42.O% Fair Lg.L% 22.7% Poor 8.1% 6. Please rank the importance of the following City services to you, with 1 being most important and 10 being least important. ln previous yeors this question wos not o forced ronking. The number in porentheses is the service's ronk in 2012 survey. The rssues ore listed here in the order of their overage ronking by oll 2013 respondents. 1. Fire protection and emergency medical services - 4.2O 2. Police services - 4.22 (#31 3. Quality public schools - 4.48 (#21 4. Repairing streets and sidewalks - 5.18 5. Keeping streets and public areas clean - 5.24 6. Garbage collection and recycling services - 5.56 7. Maintaining recreation and community programs (Library, Council on Aging, etc.)- 5.85 8. Revitalizing downtown - 5.88 9. lmproving parks and playgrounds - 6.37 10. Cleaning up graffiti-7.15 (#10) Snow removal and plowing 20t3 Very satisfied L9.8% Satisfied 54.2% Somewhatdissatisfied 78.6% Very dissatisfied 6.8% Not applicable to me 0.6% 2012 L6.5% 55.4% 1,6.7% 4.2% 7.L% Road maintenance and repair 2013 Very satisfied 5.7% Satisfied 30.3% Somewhat dissatisfied 46.6% very dissat¡sfied L6.9% Not applicable to me t.I% Traffic enforcement 2013 Very satisfied 18.I% Satisfied 48.6% Somewhat dissatisfied 203% Very dissatisfied LO.7% Not applicable to me 2.3% 2012 3.8% 30.8% 44.1% 203% 1,.O% 20L2 6.L% 49.6% 30.L% 1,t.3% 2.9% Sec 9 - 16 ---PAGE BREAK--- Recreation programs 20L3 Very satisfied 28.O% Satisfied 49.1% Somewhat dissatisfied 6.3% Very dissatisfied 2.3% Not applicable to me L4.30/o 20]-2 13.6% s65% 6s% 1,.3% 2t.8% Fire services 2013 Very satisfied 52.8% Satisfied 36.0% Somewhat dissatisfied L.1% Very dissatisfied 1,.7% Not applicable to me 8.4% 20L2 3s.8% 50.2% L.5% o.6% 1,Ls% Senior Center programs 2013 Very satisfied 7.9% sat¡sf¡ed 30.3% Somewhat dissatisfied tO.1% Very dissatisfied 2.2% Not applicable to me 49.4% 20L2 6.3% 23.2% 3.r% 0.6% 66.7% Trash and recycling collection ln 2072 trosh ond recycling were osked os seporote questions, but hod nearly identicol response rotes. The 20L2 figure here is the overoge of the responses for both trosh ond recycling in 201-2. 2013 Very satisfied 31.5% Satisfied 48.3% Somewhat dissatisfied 74.O% very dissat¡sfied 3.4% Not applicable to me 2.8% 2012 33.3% 505% to3% 3.2% 2.8% Overall cleanliness of the City 2073 Very satisfied 17.0% Satisfied 41,.5% Somewhatdissatisfied 30.7% very d¡ssatisfied Lo.2% Not applicable to me 0.6% 20t2 LO.s% 53.\% 29.7% 6.5% o.2% Public Library services 2073 Very satisfied 49.4% sat¡sfied 33.o% Somewhatdissatisfied L.7% Very dissatisfied 1.1% Not applicable to me L4.8% 2012 44.8% 37.9% 2.5% o.2% L4.6% Police services 2013 Very satisfied 46.9% Satisfied 37.3% Somewhatdissatisfied 7.3% Very dissatisfied 4.O% Not applicable to me 4.5% 20L2 29.9% 53.8% 7.1% 25% 6.7% Appearance and maintenance of parks 2013 2012 very satisf¡ed I8.o% I3.8% Satisfied 44.4% 54.2% Somewhat dissatisfied 27.5% 22.6% Very dissatisfied 9.6% 5.9% Not applicable to me O.6% 3.6% Sec 9 - 17 ---PAGE BREAK--- Public schools 9. Do you live or work in downtown Salem? 2013 2012 Very satisfied 7.3% Satisfied 27.7% Somewhat dissatisfied 25.4% Very dissatisfied L6.9% Not applicable to me 22.5% 4.8% 18.6% 26.2% 21.1% 293% 2013 Live 31,.7% Work 7.8% Neither 47.9% Both 12.6% 2012 34.8% 8.6% 47.t% 9s% 8. Please rank the ¡mportance of the following issues, with 1 being most important and 9 being least important. ln previous years this question wos not o forced ranking. The number in parentheses is the issue's rank in 2012 survey. The issues ore listed here in the order of their overoge ronking by oll 201-3 respondents. L Offering quality public education - 3.33 2. Stabilizing property taxes - 3.51 3. Support the growth of new and existing businesses -3.78 4. Encourage appropriate re-use of Salem Harbor Power Station property - 3.88 5. Providing support for tourism, arts, and cultural opportunities - 4.06 6. Renewable energy and energy efficiency initiatives - 4.4O 7. lmproving communication between the City and residents - 4.s2 8. lmproving recreational opportunities for youth and adults - 4.8e 9. Regionalizing and combining City functions - 5.26 10. ln the past year, how often, if ever, did you go downtown? This question wos only osked of those who onswered "Neither" to Question 9. 201.3 2012 Never Less than a dozen times Frequently Regularly spend time downtown 1,.3% 1,6.3% 40.o% 425% L.7% L4.O% 4L.O% 42.8% 11. What is the main reason that keeps you from spending more time in downtown Salem? This question was only osked of those who onswered either "Never" or "Less thon o dozen times" to Question 1-0. Responses ore listed in order of most cited to least cited by 207j respondents; the number in parentheses is the percentage of 2072 respondents who cited the sdme reoson. Lack of parking (76.3%l 2. Cost of parking (55.3%) 3. Not interested in downtown shops (23.7%l 4. lnconvenient (21..1%l 5. Prefer other shopping areas (28.9%l 6. Too expensive (23.7%) 7. Traffic (47.4%) 8. Cleanliness (L05%l 9. Safety (10.5%) Sec 9 - 18 ---PAGE BREAK--- 201.3 Very safe 64.7% Somewhat safe 31.7% Not very safe 2.4% Not at allsafe L2% 12. ln general, how safe do you feel in downtown Salem? 15. Do you place your recycling curbside or otherwise out for p¡ck- up on a regular basis? Not asked in 20L2. 2013 95.8% 4.2% 16. What is the main reason you do not regularly place your recycling curbside or otherwise out for pick-up? Not asked in 20L2. Only osked of those who onswered "No" to Question 15. 201.3 My building or landlord does not make recycling available 57.1% I do place it out, but not on a regular basis 42.9% I do not recycle o.o% 17. How familiar or unfamiliar are you with CodeRED, the City's automated alert system? 201.2 52.s% 42.2% 4.r% 0.4% Yes No 13. About how often in the last 12 months have you used the Salem-Boston Ferry? Not asked in 201-2. 2073 Once or twice Occasionally Frequently, but not as a regular method of commuting My regular method of commuting to and from Boston Never Do not need to travel to Boston Too expensive Lack of parking at the Ferry Wharf Concerned about safety Other 3L.T% t2.6% 3.6% o.o% s2.7% 14. What is the main reason you have not used the Salem-Boston Ferry? Not asked in 2012. Only osked of those onswered "Never" to Question 73. 2073 40s% 205% 4.s% 3.4% 30.7% Very familiar Somewhat familiar Not at all familiar 2013 20L2 so.6% 43.4% 26.5% 30.O% 22.9% 26.5% Sec 9 - 19 ---PAGE BREAK--- Yes No 18. Have you registered your telephone number and/or email address with CodeRED so that you may receive automated notices from the City? 22. How have you contacted the City? Only osked of those answering "Yes" to Question 27 20L2 20r.3 69.2% Telephone 77.2% ln person 45.9% Email 38.r% Mail s.7% Citizen Request Action Center at www.salem.com 4.6% Other 5.O% 52.3% 39.3% 7.s% 3.7% 5.6% 23. How would you describe the City employee with whom you most recently had contact? Knowledgeable 20t3 2012 Very good 54.7% 49.5% Good 3O.2% 34.9% Fair 75% 9.3% Poor 2ß% 7.I% Not applicable 4.7% 5.3% 2013 2012 7s.8% 66.3% 24.8% 34.2% 19. How do you receive notices and other information from the C¡ty? CodeRED telephone call City of Salem website Email notification Word of mouth Newspapers 2013 73s% 4I.8% 33.9% 32.7% 32.L% 2012 68.3% 29.2% 30.6% 25.3% LI.4% 20. Where do you normally learn about news concerning Salem City government? Not osked in 2072. Salem News Word of mouth, including social media and email Salem Patch City website or other official City notification Salem Gazette Television or radio news outlets Other 20L3 69.t% 67.3% s3.9% 32.7% L33% 6.7% 21. ln the last 12 months, have you contacted the City to obtain information or request seruices? Yes 2013 2012 59.8% sg.O% 40.2% 40.3% Courteous 2013 Very good 62.3% Good 245% Fair 5.7% Poor 2.8% Not applicable 4.7% 20t2 s6.6% 285% 8.5% 1,.4% 5.O% No Sec 9 - 20 ---PAGE BREAK--- Responsive to your needs 20]-3 2012 Willingness to accommodate the need for foreign language or sign language 20L3 2072 Very good 9.9% 9.4% Good 5.9% 4.7% Fair 2.O% I.4% Poor 1,.O% t.L% Not applicable 8t.2% 83.5% 24. ln the last 12 months have you visited the Cit/s website, www.salem.com? Not asked in 2072. Very good 53.37o Good 24.8% Fair 6.7% Poor 1,1.4% Not applicable 3.8% 48.O% 30.2% LI.O% 6.O% 4.6% Ease of gett¡ng in touch with the employee 2073 2012 Very good 5L.9% 42.9% Good 27.4% 3t.t% Fair L1,.3% 16.8% Poor 3.8% 3.9% Not applicable 5.7% 5.4% Respectfulness 2013 2012 Yes No 20L3 9r.9% 8.L% Very good 63.2% Good 22.6% Fair 6.6% Poor 2.8% Not applicable 4.7% 53.9% 37.1% 8.2% L.L% 5.7% 25. How would you rate each of the following characteristics of the City website? Not asked in 201.2. Only osked of those who onswered "Yes" to Question 24. Usefulness of information 20L3 Very good 24.5% Good 57.6% Fair 1,6.6% Poor 1,.3% Ease of use or navigation 2013 Very good L4.6% Good 47.O% Fair 32.5% Poor 6.0% Timeliness of response 2013 Very good 48.6% Good 24.3% Fair 8.4% Poor IO.3% Not applicable 8.4% 2012 43.5% 28.3% 1,L.2% LO.5% 6.s% Sec 9 - 21 ---PAGE BREAK--- Design and graphics 20L3 Very good 1-3.4% Good 40.9% Fair 36.2% Poor 9.4% 26. W¡th cutbacks ¡n state funding, the City will need to operate differently and more efficiently. Please indicate how you feel about the following revenue and reform options? Privatizing or outsourcing some seruices 2013 2012 Strongly support I4.O% 17.I% Support 28.O% 29.9% Somewhat support 3O.5% 26.7% Do not support 27.4% L6.O% Combining services with other comm unities (regionalization) 20].3 20L2 Strongly support 22.6% 29.3% Support 43.9% 33.3% Somewhat support 28.O% 22.7% Do not support 55% t}.t% Layoffs and reducing personnel 20t3 2012 Strongly support 6.L% 6.5% Support 1,t.0% L3.5% Somewhat support 38.4% 33.1% Do not support 44.5% 41*3% Encouraging non-profits to pay the City payments in lieu of taxes 201,3 2012 Strongly support 29.3% 27.4% Support 25.6% 28.8% Somewhat support 293% !9.2% Do not support 1-5.9% 1,L.2% Offer fewer City services 2013 Strongly support 3.7% Support 4.3% Somewhat support 24.4% Do not support 67.7% 2012 2s% 103% 24.O% s7.9% 27. How long have you lived in Salem? Less than a year 1-5 years 5-1-5 years More than 15 years Bridge Street Neck Castle Hill Derby Street neighborhood Downtown Salem Gallows Hill Greater Endicott Street Highland Avenue Historic District North Salem The Point 2013 o.6% 70.4% 28.7% 60.4% 2012 4.4% L8.4% 28.6% 485% 28. Which neighborhood of Salem do you live in? 2073 5.5% o.o% 8s% 6.t% 7.8% 1,.2% 43% L4.O% 20.7% 0.6% 2012 53% 7.9% 5.7% 6.4% 2s% t.9% 4.7% 17.2% 138% 1,.9% Sec 9 - 22 ---PAGE BREAK--- 29. What is your gender? 2013 2012 Female 64.0% 61.4% Male 36.0% 38.6% 30. Do you have children in the Salem Public Schools? 2073 20L2 21,.5% r9.9% 78.s% 80.L% 31. What age group are you in? Salem Common Salem Willows South Salem Heights Other Less than 18 years old 18-30 years old 31-40 years old 41-50 years old 51-64 years old 65 years old or older 10.4% 8.7% L.8% 2.3% L5.2% 2.4% 4.O% 7.3% 5.7% 20L2 o.8% 9.7% 21,.8% 26.3% 29.O% L2.3% Yes No 2073 o.o% 3.1% L2.3% 24.5% 38.7% 21,.5% 32. Do you own your home or rent? Own Rent Other 2073 20L2 82j% 80.9% L7.3% L6.9% 0.6% 2.L% Sec 9 - 23 ---PAGE BREAK--- Massachusetts School Building Authority (MSBA) Gity of Salem REIMBURSEMENTS BY FISCAL YEAR 2018 850,966 578,710 1 ,104,663 2017 850,966 578.710 I ,104,663 2016 850,966 578,710 1 ,104,663 2015 850,966 578,710 1,104,663 2014 850,966 578,710 1,104,663 2013 850,966 578,710 1 ,104,663 Pay Qtr Q1 Q3 Q3 School Name BATES ELEMENTARY CARLTON FEDERAL STREET ELEM (Bowditch) MSBA ID c20003730 c20033838 c20033839 2,534,339 2.534,339 2,534,339 2.534.339 2,534,339 2,534,339 Total Total 16,323,004 12,349,843 23,203,623 2023 578,713 1,104,666 2022 578,710 1 ,104,663 2021 578,710 1 ,104,663 2020 850,966 578,710 1 ,104,663 2019 850,966 578,710 1 ,104,663 Pay Qtr Q1 Q3 Q3 School Name BATES ELEMENTARY CARLTON FEDERAL STREET ELEM. (Bowditch) MSBA ID c20003730 c20033838 c20033839 51,876,470 1,683,379 1,683,373 1,683,373 2,534,339 2,534,339 Total Sec 9 - 24 ---PAGE BREAK--- FY 2014 Revolving Funds FY 2014 Budget Request Maximum Annual Expenditures $ 10,000.00 $ 48,000.00 $ 30,000.00 $ 20,000.00 $ 125,000.00 $ 30,000.00 $ 10,000.00 $ 30.000.00 $ 35,000.00 $ '10,000.00 $ 20,000.00 $ 25,000.00 $ 85,000.00 Department Fund Name Fund # Programs & Purposes Type of Receipts Gredited Authorization for Spending Fire Chief and Mayor Fire Chief and Mayor Harbormaster and Mayor Health Agent and Mayor Mayor Recreation Director and Mavor Recreation Director and Mavor Recreation Director and Mavor Recreation Director and Mayor Recreation Director and Mayor Director of Planning and Mayor Public Service Director and Mayor City Engineer and Mayor Fees charged to persons spilling or releasinq hazardous materials Fee charged to Dominion Power Plant to cover OT costs for Firefighter Confined Space Drill traininq. Fees charged for boat and float storage at Winter lsland and Kernwood Marina Reimbursements from vaccination programs Funding from RFP's for services, vendors and miscellaneous sponsorships. Revenue from sale of inventor at the Winter lsland Store Fee charged for pass to use dog park (pooch pass). Twenty-Five dollars annuallv for pass. Parking and launch fees charged at McCabe Marina & Winter lsland Money generated from Willows Meters Twenty-Five cent surcharge to tickets beqinning in May 2009 Fees received during the off season for use/rent of ferry $20.00 fee charged for each sticker bought when scheduling a curbside pick up for item disposal. Fee charged for testing of backflow dev¡ces and cover the cost of periodic surveye or properties potentially requirinq a device. Training and special equipment needed to resopnd to hazardous materials incidents per CH 21E Confined space traininq for Firefiqhters. To fund Capital items for Harbormaster and to fund maintenance costs of equipment I o support vaccrnatron program and other health promotion activities of the Health Deoartment To cover expenses for July 4th and Haunted Happeninqs events. lo rncrease and replenrsh store rnventory as needed and to enhance and maintain Wl store Renovations and Maintenance of Dog Park at Leslie's Retreat Park. To be used for the operation and maintenance of Winter lsland and McCabe Marina Renovations and Maintenance of Willows Park. To support Salem Award committee and the Salem Witch ïrial Memorial Fund operational costs of the Salem Ferrv and Blanev Street Dock To pay for costs of disposal of hazardous items picked up as part of sticker program, and for abandoned pieces picked up by this department. Mass DEP required backflow testing program to comply with 310 CMR22.22 2433 2449 2368 2364 2361 2362 2435 2452 2459 2499 2453 2455 2363 R/A Local Emergency Planninq Comm R/A Confined Space Drills BoaVFloat Storage Health Clinics Special Events Winter lsland Doq Park Park & Rec Public Access Salem Willows Meters Witch House Salem Ferry Operational Sticker Proqram Water Backfow Test Fire Fire Harbormaster Health Mavor Recreation Recreation Recreation Recreation Recreation Planning & Community Development Public Services Enqineerinq Sec 9 - 25 ---PAGE BREAK--- FY 2014 Budget Request Maximum Annual Expenditures $ 30,000.00 $ 25,000.00 $ 200,000.00 $ 1 10,000.00 $ 100,000.00 $ 50,000.00 $ 150,000.00 $ 50,000.00 Department Fund Name Fund # Programs & Purposes Type of Receipts Credited Authorization for Spending City Engineer and Mavor City Engineer and Mayor School Committee and Mayor School Committee and Mayor School Committee and Mayor School Committee and Mayor School Committee and Mavor School Committee and Mayor Fees charged for recycling bins, recycling toters, rain barrels, composters, water conservation devices. Primarily from: Traffic lsland Sponsorships, Special Events Revenues, Event and Beautification effort sponsors Payments for rental of building by outside qroups Tuition payments for students attending the pre-school program at the Early Childhood Center Purchases of school bus passes Tuition payments for students attendinq the niqht school proqram Tuition payments for students from other districts attending Special Ed proqrams in Salem Fees charged for parts and materials for automotive repairs to vehicles brought in by c¡tizens Provide for City purchase of environmental items such as recycling bins, recycling toters, rain barrels, composeters, water conservation devises, calendar and educational material. Projects related to City beautifìcation events including Traffic lsland, Beautification, and special events such as Treemendous Buildinq Rental Pre-School Tuition School Bus pass N ht School Tuition Special Ed Tuition To pay for parts and materials for automotive repairs to vehicles brought in to the HS Automotive Vocational School by citizens 2438 2439 2601 2608 2614 2620 2627 2645 Environmental Fund Traffìc lsland Buildinq Rental Earlv Childhood School Businq Niqht School Special Ed Tuition SHS Automotive Engineerinq Enqineerinq School School School School School School FY 2014 Revolving Funds TotalAll Revolving Funds $ 1,193,000.00 Revolving funds are spec¡al revenue funds established by the Commonwealth of Massachusetts under Massachusetts General Law (MGL) chapter 44, Section 53E 112. The expend¡tures ¡n the revolving funds must be voted annually ¡n accordance to the MGL. Further information on Revolving Funds can be found at http://www.mass.gov/legis/laws/mgl/44- 53e.5.htm. The above revolv¡ng fund Gouncil Order was sent to City Council on May 23,2013 and adopted by a roll call vote of 10 yeas,0 nays, and 1 absent on May 23,2013 - CO #373 Sec 9 - 26 ---PAGE BREAK--- % Var in FB End FB lnc FB CHANGES IN FUND BALANCE BY FISCAL YEAR - APPROPRIATED, CIP & STABILIZATION FUNDS General Fund - 100 Sewer Ente Fund - 6000 FY 2006 4,167,259.00 FY 2007 2,010,721.00 FY 2008 1,969,775.00 FY 2009 1,666,376.00 FY 2010 1 ,463,285.00 FY 2011 2,031,102.00 FY 2012 5,352,058.41 FY 2013 5,916,542.97 FY 2014 5,916,542.97 No increase anticipated in FY 4,167,259.00 2,010,721.00 1,969,775.00 1,666,376.00 1,463,285.00 2,031,102.00 5,352,058.41 5,916,542.97 5,916,542.97 5,916,542.97 2013 (385,147.00) (2,156,538.00) (40,946.00) (303,399.00) (203,091.00) 567,817.00 3,320,956.41 564,484.56 -52o/o -2o/o -15o/o -12o/o 39Yo 164To 1IYo 0% 0o/o 177% 54%o -32Yo -39Yo -38o/o -149Yo -100Yo ,482.00 590,516.00 195,034. FY 2006 590,516.00 364,609.00 (225,907.00) FY 2007 364,609.00 511,158.00 146,549.00 FY 2008 51 1 ,1 58.00 1 68,999.31 (342, I 58.69) FY 2009 168,999.31 424,141.00 255,141.69 FY 2010 424,141.00 395,337.00 (28,804.00) FY 2011 395,337.00 729,765.97 334,428.97 FY 2012 729,765.97 640,064.23 (89,701.74) FY 2013 640,064.23 1,000,000.00 359,935.77 FY 2014 1,000,000.00 1,500,000.00 500,000.00 Fluctuations due to additional Bond payments & rate increases Trash Fund - 6200 -38Vo 40% -67o/o 151o/o -7o/o 8íYo -12Yo 560/0 50Yo Water Ente Fund - 6100 FY 2005 152,972.00) FY 2006 431,126.00 1,195,963.00 764,837.O0 FY 2007 1,195,963.00 1,836,129.00 640,166.00 FY 2008 1,836,129.00 1,743,685.33 (92,443.67) FY 2009 1,743,685.33 1,189,261.00 (554,424.33) FY 2010 1,189,261.00 729,741.00 (459,520.00) FY 2011 729,741.00 450,153.47 (279,587.53) FY 2012 450,153.47 (218,737.73) (668,891.20) FY 2013 (218,737.73) - 218,737.73 FY 2014 Fluctuations due to addit¡onal Bond payments & rate increases Deficit Fund Balance raised on FY 2013 recap. Stabilization Fund - 8301 FY 2008 - (11,054.00) FY 2009 (11,054.00) (43,454.65) FY 2010 (43,454.65) 7,904.99 FY 2011 7,904.99 66,613.27 FY 2012 66,613.27 110,107 .76 FY 2013 110j07.76 110,107.76 FY 2014 110,107.76 110J07.76 No increase antic¡pated in FY 2013 (1 1,054.00) (32,400.65) 51,359.64 58,708.28 43,494.49 293Yo -118% 743% 65% o% ÙYo -82o/o 3187Yo -80% 161o/o 53o/o Stabilization Retirement Antici n Fund - 8311 ,4 7.00 1,021,351.00 (276,066.00) FY 2006 1,021,351.00 277,759.00 (743,592.00) -73% FY 2007 277,759.00 487,979.00 210,220.00 76% FY 2008 487,979.00 648,946.66 160,967.66 33% FY 2009 648,946.66 1,489,906.53 840,959.87 130o/o FY 2009 400,000.00 42,526.32 (357,473.68) FY 2010 1 ,489,906.53 1,913,9'13.00 424,006.47 28% FY 2010 367 ,526.32 7,790.55 (359,735.77) FY 2011 1,9'13,913.00 2,736,776.70 822,863.70 43% Fy 2011 857,784.67 256,088.78 (601 ,695.89) FY 2012 2,736,776.70 3,453,722.00 716,945.30 26% FY 2012 656,088.78 50,000.00 (606,088.78) FY 2013 3,453,722.00 3,592,083.97 138,36'1.97 4% Fy 2013 900,000.00 130,520.06 (769,479.94) FY 2014 3,592,083.97 4,000,000.00 407,916.03 11% Fy 2014 130,520.06 200,000.00 69,479.94 lncrease due to Finance Policy of 20o/o of Free Cash to Stabilization Changes due to large volume of ret¡rements dur¡ng fiscal year And balance of Free Cash on 5/30. Funds used in FYl3 to cover Union Contract Settlements End FB FB lnc (Decr) % Var in FB % Var in FB End FB Beg FB lnc % Var in FB lnc End FB Beg FB % Var in FB lnc End FB FB % Var in FB End FB Beg FB lnc Sec 9 - 27 ---PAGE BREAK--- CHANGES IN FUND BALANCE BY FISCAL YEAR. APPROPRIATED, CIP & STABILIZATION FUNDS itallm ent Fund rt Term - 2000 Sale of C Land Fund -2441 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 00) FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 - 50,000.00 50,000.00 FY 2012 50,000.00 381,012.37 331,012.37 FY 2013 381,012.37 627,506.00 246,493.63 FY 2014 627,506.00 700,000.00 72,494.00 Changes due to free cash added to fund per financial policy 1,184,200.00 1,027,976.00 265,606.00 53,259.00 146,130.93 467,566.93 980,000.00 1,032,626.37 1,253,900.00 803,000.00 265,606.00 53,259.00 146,130.93 367,566.93 300,000.00 182,751.37 525,874.00 500,000.00 500,000.00 (762,370.00) (212,347.00) 92,871.93 221,436.00 (167,566.e3) (797,248.63) (506,752.37) (753,e00.00) (303,000.00) -74% -80% 174% 152% -18% -39% 188o/o o% 662% 65% 12Yo FY 2006 FY 2007 350,000.00 FY 2008 350,000.00 FY 2009 95,290.50 FY 2010 44,290.50 FY 2011 44,290.50 FY 2012 44,290.50 FY 2013 44,290.50 FY 2014 44,290.50 Funds not being used. FY 2014 350 000 00 350 000 00 95 290 50 44290 50 44 290 50 44 290 50 44290 50 44290 50 44290 50 350,000.00 (254,709.50) (51,000.00) o% -73o/o -54Yo 0% Oo/o 0% jYo jYo Changes due to free cash added to fund per financial policy and annual appropriations Other Post Em Benefits B GASB 45 - 8313 #Dtv/0! % Var in FB End FB Beg FB lnc % Var in FB lnc End FB FB Sec 9 - 28 ---PAGE BREAK--- City of Salem Full-Time uivalent E Co NS Change From Prior FY FY 2014 FY 2013 ßY 2012 GENERAL FUND EXECUTIVE DIVISION Mayor 4.0 4.0 4.0 0.0 LEGISLATIVE DIVISION City Clerk City Council City Clerk-Record Maint Elections & Registrations FINANCE DIVISION Assessors Collector Data Processing- IT/GIS - General Admin Finance Parking Department Purchasing Treasurer LEGAL DIVISION Solicitor HUMAN RESOURCE DIVISION Human Resources FIRE DIVISION Fire POLICE DIVISION Police Harbormaster 0.0 5.0 2.0 0.0 5.0 2.0 0.0 5.0 2.0 0.0 0.0 0.0 4.8 4.0 2.7 3.9 1 1.0 2.0 3.0 4.5 91.0 94.0 1.0 4.8 4.0 t.7 4.0 I 1.0 2.0 4.0 1-Z 93.0 98.5 1.0 5.0 4.0 2.1 4.0 12.0 2.0 4.0 3.5 4.5 95.0 100.5 2.0 0.2 0.0 1.0 0.0 1.0 0.0 0.0 4.5 0.3 0.0 20 2.0 1.0 Sec 9 - 29 ---PAGE BREAK--- City of Salem Full-Time E uivalent E Com Change From Prior FY ßY 2014 FY 2013 FY 2012 INSPECTIONAL SERVICES DIVISION Public Property - [nspections Electrical Health PLANNING & COMMUNITY DEVELOPMENT DIVISION Planning - General Admin Conservation Commission Planning Board Historic Preservation PUBLIC SERVICES DIVISION Public Services - General Admin Sewer Enterprise Fund Water Enterprise Fund ENGINEERING DIVISION Engineering - General Admin Sewer Enterprise Fund Vy'ater Enterprise Fund Trash Enterprise Fund RECREATION & COMMUNITY SERVICES DIVISION Council On Aging Library Recreation - General Admin Golf Course Vy'itch House Winter Island Veterans EDUCATION DIVISION School District Salem Community Charter School 5.0 5.0 6.0 5.0 5.0 6.0 6.0 6.0 6.0 1.0 1.0 0.0 4.1 0.5 0.5 0.1 4.6 0.s 0.5 0.1 5.2 0.5 0.5 0.1 0.6 0.0 0.0 0.0 27.1 5.0 5.0 7.7 15.6 J.J 3.0 0.0 1.0 1.0 800.0 27.7 5.0 5.0 7.1 15.6 J.J 3.0 0.0 1.0 1.0 845.8 13.6 28.7 5.5 5.5 6.8 15.6 3.0 1.0 1.0 1.0 830.7 13.6 -0.9 0.0 0.0 0.0 1.0 0.0 0.0 -1 5.1 0.0 1.0 0.5 0.5 1.1 3.4 3.4 0.7 l.l 3.4 3.4 0.7 l.l 3.1 3.1 0.8 0.0 -0.3 -0.3 0.1 Grand Totals 1.135.2 1.188.1 r,184.7 -3.4 Sec 9 - 30