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Mayor & City Finance Start Date End Date Mayor & School Committee Start Date End Date Finance Director send out CIP requests to Departments. 1/5/2015 Finance Director send out CIP requests to Departments. 1/5/2015 Departments submit completed CIP requests to Finance Department 1/29/2015 CIP Review - Superintendent, SBM, Principals, Directors 1/5/2015 1/28/2015 Mayor & Finance Director review CIP requests. January March Finance Director, SBM & Super review CIP requests. January March Finance Director prepares initial Revenue/Expenditure (FY15 RECAP) figures January Superintendent & SBM give Budgets to Principals January Mayor issues BUDGET requests to departs with budget instructions, and City's long/short term goals 1/19/2015 Budget workshops with SBM, Principals & Directors. January Budget salary workshops with Finance & Depts. 1/19/2015 to 2/6/2015 Principals compile budget & submit to School Business Office 2/2/2015 to 2/21/2015 Departments compile BUDGETS & submit to Finance 1/19/2015 to 2/6/2015 Budget & CIP Review - Super, SBM, Principals, Directors 2/23/2015 to 3/13/2015 Budgets Entered in MUNIS by Finance 2/9/2015 to 2/13/2015 Budge/CIP Review - Super, SBM, City Finance February March Budget Review-Mayor, Finance, Department Heads February to March School Budget Submitted to School Committee & CIP Budget Submitted to Finance Director April Budge & CIP Review By Mayor & Finance Director February to March School Committee Budget Review Meetings April to May School Budget to City Finance Department for processing for City Council 5/4/2015 School Budget To City Finance Dept 5/4/2015 Finance Director Finalizes FY2016 Revenue/Expenditures - Balanced Budget to Mayor 5/15/2015 School Committee Approves School Budget 5/27/2015 School Committee Approves School Budget 5/27/2015 Finance Department Prepares Final Budget for City Council 5/15/2015 to 5/27/2015 Capital Improvement Plan sumbitted to City Council 5/28/2015 Budget Submitted to City Council 5/28/2015 City Council Administration & Finance budget review process 6/1/2015 to 6/10/2015 City Council Vote on FY 2015 Capital Improvement Plan 6/11/2015 City Council Vote on FY 2015 City Budget 6/11/2015 Budget Calendar - FY 2016 City Council Sec 3 - 1 ---PAGE BREAK--- Sec 3 - 2 ---PAGE BREAK--- Sec 3 - 3 ---PAGE BREAK--- Sec 3 - 4 ---PAGE BREAK--- Sec 3 - 5 ---PAGE BREAK--- Sec 3 - 6 ---PAGE BREAK--- Sec 3 - 7 ---PAGE BREAK--- Sec 3 - 8 ---PAGE BREAK--- Sec 3 - 9 ---PAGE BREAK--- Sec 3 - 10 ---PAGE BREAK--- Sec 3 - 11 ---PAGE BREAK--- Sec 3 - 12 ---PAGE BREAK--- Sec 3 - 13 ---PAGE BREAK--- Sec 3 - 14 ---PAGE BREAK--- Sec 3 - 15 ---PAGE BREAK--- Sec 3 - 16 ---PAGE BREAK--- Sec 3 - 17 ---PAGE BREAK--- Sec 3 - 18 ---PAGE BREAK--- Sec 3 - 19 ---PAGE BREAK--- Sec 3 - 20 ---PAGE BREAK--- Sec 3 - 21 ---PAGE BREAK--- Sec 3 - 22 ---PAGE BREAK--- Sec 3 - 23 ---PAGE BREAK--- Sec 3 - 24 ---PAGE BREAK--- Sec 3 - 25 ---PAGE BREAK--- Sec 3 - 26 ---PAGE BREAK--- Sec 3 - 27 ---PAGE BREAK--- Sec 3 - 28 ---PAGE BREAK--- Sec 3 - 29 ---PAGE BREAK--- Sec 3 - 30 ---PAGE BREAK--- Sec 3 - 31 ---PAGE BREAK--- Sec 3 - 32 ---PAGE BREAK--- Sec 3 - 33 ---PAGE BREAK--- Sec 3 - 34 ---PAGE BREAK--- Sec 3 - 35 ---PAGE BREAK--- Sec 3 - 36 ---PAGE BREAK--- Sec 3 - 37 ---PAGE BREAK--- Sec 3 - 38 ---PAGE BREAK--- Sec 3 - 39 ---PAGE BREAK--- Sec 3 - 40 ---PAGE BREAK--- Sec 3 - 41 ---PAGE BREAK--- Sec 3 - 42 ---PAGE BREAK--- Sec 3 - 43 ---PAGE BREAK--- Sec 3 - 44 ---PAGE BREAK--- Sec 3 - 45 ---PAGE BREAK--- Sec 3 - 46 ---PAGE BREAK--- ACTUAL ADOPTED ADJUSTED DEPT MAYOR CITY COUNCIL EXPENDED BUDGET BUDGET BUDGET BUDGET BUDGET FY 2014 FY 2015 FY 2015 FY 2016 FY 2016 FY 2016 Amount Percentage GENERAL FUND GENERAL GOVERNMENT 4,611,804 5,354,857 5,363,857 5,420,222 5,487,393 5,487,393 123,536 2.30% PUBLIC SAFETY 18,953,624 19,170,700 19,200,700 19,592,458 19,491,454 19,491,454 290,754 1.51% PUBLIC WORKS & FACILITIES 4,332,748 3,765,086 3,840,046 3,814,448 3,816,437 3,816,437 (23,609) -0.61% HUMAN SERVICES 1,323,045 1,277,825 1,281,325 1,374,705 1,329,231 1,329,231 47,906 3.74% CULTURAL & RECREATIONAL 2,395,256 2,520,109 2,592,837 2,566,381 2,559,596 2,559,596 (33,241) -1.28% DEBT SERVICE 4,935,656 4,636,539 4,636,539 5,566,455 5,566,455 5,566,455 929,916 20.06% ASSESSMENTS 7,677,237 8,743,181 8,742,700 9,838,811 9,740,928 9,740,928 998,228 11.42% EMPLOYEE BENEFITS 23,300,297 23,772,182 24,019,666 25,573,843 24,241,752 24,241,752 222,086 0.92% MUNICIPAL INSURANCE 218,433 284,018 284,018 298,001 298,001 298,001 13,983 4.92% TRANSFERS OUT OF GENERAL FUND 2,023,257 1,600,257 1,600,257 4,780,257 3,912,757 3,912,757 2,312,500 144.51% CITY TOTAL 69,771,358 71,124,754 71,561,945 78,825,581 76,444,004 76,444,004 4,882,059 6.82% EDUCATION-PUBLIC SCHOOLS 51,883,708 54,461,543 54,461,543 53,145,269 53,145,269 53,145,269 (1,316,274) -2.42% EDUCATION TOTAL 51,883,708 54,461,543 54,461,543 53,145,269 53,145,269 53,145,269 (1,316,274) -2.42% GENERAL FUND TOTAL 121,655,065 125,586,297 126,023,488 131,970,850 129,589,273 129,589,273 3,565,785 2.83% ENTERPRISE FUNDS SEWER 6,905,059 7,171,355 7,247,727 6,576,957 6,561,402 6,561,402 (686,325) -9.47% WATER 4,836,225 4,929,788 5,424,651 5,139,510 5,123,455 5,123,455 (301,196) -5.55% TRASH 2,361,548 2,461,917 2,496,917 2,622,019 2,895,784 2,895,784 398,867 15.97% ENTERPRISE FUND TOTAL 14,102,832 14,563,060 15,169,295 14,338,486 14,580,641 14,580,641 (588,654) -3.88% GRAND TOTAL ALL FUNDS 135,757,897 140,149,357 141,192,783 146,309,336 144,169,914 144,169,914 2,977,131 2.11% Inc/Decr FY15 Adj vs. FY16 Budget Sec 3 - 47 ---PAGE BREAK--- ACTUAL ADOPTED ADJUSTED DEPT MAYOR CITY COUNCIL EXPENDED BUDGET BUDGET BUDGET BUDGET BUDGET FY 2014 FY 2015 FY 2015 FY 2016 FY 2016 FY 2016 Amount Percentage Inc/Decr FY15 Adj vs. FY16 Budget GENERAL GOVERNMENT: CITY COUNCIL Legislative 164,494 172,827 172,827 183,827 162,827 162,827 (10,000) -5.79% MAYOR Executive 427,752 521,119 521,119 544,899 517,548 517,548 (3,571) -0.69% FINANCE/AUDITING Accounting 278,970 324,814 324,814 342,985 336,012 336,012 11,198 3.45% PURCHASING Purchasing 112,731 127,956 127,956 128,165 130,245 130,245 2,289 1.79% Fixed Costs 56,168 57,396 57,396 54,872 54,872 54,872 (2,524) -4.40% ASSESSORS Board of Assessors 297,292 317,147 317,147 330,447 335,002 335,002 17,855 5.63% TREASURER Treasury Services 318,376 329,508 329,508 331,860 335,080 335,080 5,572 1.69% COLLECTOR Tax Collections 214,270 222,795 222,795 226,295 228,017 228,017 5,222 2.34% SOLICITOR Legal Services/Licensing 293,423 308,758 308,758 327,631 330,458 330,458 21,700 7.03% HUMAN RESOURCES Personnel 278,241 519,651 519,651 283,962 453,761 453,761 (65,890) -12.68% - - - - MIS Data Processing 161,962 232,850 232,850 293,967 300,767 300,767 67,917 29.17% Fixed Costs 324,689 383,190 383,190 453,005 393,005 393,005 9,815 2.56% CITY CLERK Record Maintenance 256,239 275,544 275,544 284,563 284,906 284,906 9,362 3.40% ELECTION/REGISTRATION Voting 152,117 155,582 155,582 179,588 178,318 178,318 22,736 14.61% Sec 3 - 48 ---PAGE BREAK--- ACTUAL ADOPTED ADJUSTED DEPT MAYOR CITY COUNCIL EXPENDED BUDGET BUDGET BUDGET BUDGET BUDGET FY 2014 FY 2015 FY 2015 FY 2016 FY 2016 FY 2016 Amount Percentage Inc/Decr FY15 Adj vs. FY16 Budget CONSERVATION Active/Passive Conservation 27,682 29,232 29,232 29,472 29,957 29,957 725 2.48% PLANNING BOARD Subdivision, Planning & Zoning 24,121 28,414 28,414 33,602 32,267 32,267 3,853 13.56% APPEALS, BOARD OF Zoning Appeals 357 550 550 550 400 400 (150) -27.27% PLANNING Planning & Community Development 308,970 421,168 430,168 446,797 447,216 447,216 17,048 3.96% PUBLIC PROPERTY Public Prop-Fixed Costs 701,651 686,831 686,831 696,960 691,960 691,960 5,129 0.75% MARKET AND TOURIST COMM. Tourist Promotion 212,298 239,525 239,525 246,775 244,775 244,775 5,250 2.19% TOTAL GENERAL GOVERNMENT 4,611,804 5,354,857 5,363,857 5,420,222 5,487,393 5,487,393 123,536 2.30% PUBLIC SAFETY: POLICE Citizen Protection 9,294,633 9,434,566 9,464,566 9,489,834 9,389,459 9,389,459 (75,107) -0.79% FIRE Fire Suppression 7,983,992 8,130,903 8,130,903 8,556,546 8,550,661 8,550,661 419,758 5.16% PUBLIC PROPERTY/BLDG INSP Building/Plumbing/Gas Inspection 376,493 398,381 398,381 404,955 410,436 410,436 12,055 3.03% ELECTRICAL Electrical Inspection & Maintenance 1,070,948 948,535 948,535 873,388 866,555 866,555 (81,980) -8.64% HARBORMASTER Harbormaster 227,558 258,315 258,315 267,735 274,343 274,343 16,028 6.20% TOTAL PUBLIC SAFETY 18,953,624 19,170,700 19,200,700 19,592,458 19,491,454 19,491,454 290,754 1.51% Sec 3 - 49 ---PAGE BREAK--- ACTUAL ADOPTED ADJUSTED DEPT MAYOR CITY COUNCIL EXPENDED BUDGET BUDGET BUDGET BUDGET BUDGET FY 2014 FY 2015 FY 2015 FY 2016 FY 2016 FY 2016 Amount Percentage Inc/Decr FY15 Adj vs. FY16 Budget EDUCATION : City Public Schools 51,883,708 54,461,543 54,461,543 53,145,269 53,145,269 53,145,269 (1,316,274) -2.42% TOTAL EDUCATION 51,883,708 54,461,543 54,461,543 53,145,269 53,145,269 53,145,269 (1,316,274) -2.42% PUBLIC WORKS & FACILITIES: PUBLIC SERVICES Public Services-General/Park/Open Space/Cem 2,251,640 2,362,561 2,437,521 2,396,916 2,388,575 2,388,575 (48,946) -2.01% Snow and Ice 1,205,548 432,335 432,335 432,335 432,335 432,335 - 0.00% ENGINEERING Engineering-General Admin 82,743 87,391 87,391 87,884 89,201 89,201 1,810 2.07% PARKING DEPARTMENT General Operations 792,817 882,799 882,799 897,313 906,326 906,326 23,527 2.67% TOTAL PUBLIC WORKS & FACILITIES 4,332,748 3,765,086 3,840,046 3,814,448 3,816,437 3,816,437 (23,609) -0.61% HUMAN SERVICES: HEALTH, BOARD OF Administration & Support 357,616 380,776 382,776 437,314 398,568 398,568 15,792 4.13% COUNCIL ON AGING Administration & Support 312,721 357,019 357,019 360,002 364,191 364,191 7,172 2.01% VETERANS AGENT Administration & Support 652,708 540,030 541,530 577,389 566,472 566,472 24,942 4.61% TOTAL HUMAN SERVICES 1,323,045 1,277,825 1,281,325 1,374,705 1,329,231 1,329,231 47,906 3.74% CULTURAL & RECREATIONAL LIBRARY Administration & Support 1,170,486 1,233,010 1,233,010 1,240,950 1,241,691 1,241,691 8,681 0.70% Sec 3 - 50 ---PAGE BREAK--- ACTUAL ADOPTED ADJUSTED DEPT MAYOR CITY COUNCIL EXPENDED BUDGET BUDGET BUDGET BUDGET BUDGET FY 2014 FY 2015 FY 2015 FY 2016 FY 2016 FY 2016 Amount Percentage Inc/Decr FY15 Adj vs. FY16 Budget RECREATION Administration & Support 455,328 507,883 514,083 514,616 494,311 494,311 (19,772) -3.85% Golf Course 461,740 407,976 474,504 434,805 444,583 444,583 (29,921) -6.31% Witch House 129,280 155,342 155,342 159,882 169,080 169,080 13,738 8.84% Pioneer Village 0 18,900 18,900 18,900 18,900 18,900 - Winter Island 169,726 187,521 187,521 187,726 181,361 181,361 (6,160) -3.28% HISTORICAL COMMISSION Historic Preservation 8,696 9,477 9,477 9,502 9,670 9,670 193 2.04% TOTAL CULTURAL & RECREATIONAL 2,395,256 2,520,109 2,592,837 2,566,381 2,559,596 2,559,596 (33,241) -1.28% DEBT SERVICE: Long Term Debt 4,381,251 4,247,491 4,247,491 4,957,699 4,957,699 4,957,699 710,208 16.72% Short Term Debt 554,405 389,048 389,048 608,756 608,756 608,756 219,708 56.47% TOTAL DEBT SERVICE 4,935,656 4,636,539 4,636,539 5,566,455 5,566,455 5,566,455 929,916 20.06% ASSESSMENTS: Essex NS Agricultural & Vocational School 1,900,409 2,376,792 2,376,792 2,561,373 2,561,373 2,561,373 184,581 7.77% State Assessments (Budgeted from RECAP) 5,776,828 6,366,389 6,365,908 7,277,438 7,179,555 7,179,555 813,647 12.78% TOTAL ASSESSMENTS 7,677,237 8,743,181 8,742,700 9,838,811 9,740,928 9,740,928 998,228 11.42% EMPLOYEE BENEFITS: Contributory Retirement 9,531,271 10,011,291 10,178,775 10,071,175 10,071,175 10,071,175 (107,600) -1.06% Non-contributory Pensions 63,354 76,196 76,196 50,773 50,773 50,773 (25,423) -33.37% Workmen's Compensation 797,118 452,345 452,345 842,500 327,518 327,518 (124,827) -27.60% Unemployment Compensation 313,641 300,000 380,000 450,000 450,000 450,000 70,000 18.42% Group Insurance 11,590,458 11,982,350 11,982,350 13,172,395 12,355,286 12,355,286 372,936 3.11% Medicare 1,004,455 950,000 950,000 987,000 987,000 987,000 37,000 3.89% TOTAL EMPLOYEE BENEFITS 23,300,297 23,772,182 24,019,666 25,573,843 24,241,752 24,241,752 222,086 0.92% MUNICIPAL INSURANCE : Municipal Insurance 218,433 284,018 284,018 298,001 298,001 298,001 13,983 4.92% TOTAL Municipal Insurance 218,433 284,018 284,018 298,001 298,001 298,001 13,983 4.92% BUDGET TRANSFERS OUT OF GF Retirement Stabilization & CIP Transfer 2,023,257 1,600,257 1,600,257 4,780,257 3,912,757 3,912,757 2,312,500 144.51% TOTAL Budget Transfers Out of GF 2,023,257 1,600,257 1,600,257 4,780,257 3,912,757 3,912,757 2,312,500 GENERAL FUND TOTAL 121,655,065 125,586,297 126,023,488 131,970,850 129,589,273 129,589,273 3,565,785 2.83% Sec 3 - 51 ---PAGE BREAK--- ACTUAL ADOPTED ADJUSTED DEPT MAYOR CITY COUNCIL EXPENDED BUDGET BUDGET BUDGET BUDGET BUDGET FY 2014 FY 2015 FY 2015 FY 2016 FY 2016 FY 2016 Amount Percentage Inc/Decr FY15 Adj vs. FY16 Budget ENTERPRISE FUNDS SEWER : Sewer - Public Services 490,694 494,688 563,744 592,248 579,161 579,161 15,417 2.73% Sewer - Engineering 333,697 393,500 393,500 388,584 386,116 386,116 (7,384) -1.88% Long Term Debt 248,850 529,563 529,563 688,063 688,063 688,063 158,500 Short Term Debt 0 5,000 12,317 13,000 13,000 13,000 683 SESD Assessment 5,831,817 5,743,604 5,743,604 4,890,062 4,890,062 4,890,062 (853,542) -14.86% Sewer - Insurance Deduction 0 5,000 5,000 5,000 5,000 5,000 - 0.00% TOTAL SEWER 6,905,059 7,171,355 7,247,727 6,576,957 6,561,402 6,561,402 -686,325 -9.47% WATER : Water-Public Services 530,217 533,463 583,463 631,023 617,936 617,936 34,473 5.91% Water-Engineering 497,999 573,500 996,876 644,684 641,716 641,716 (355,160) -35.63% Long Term Debt 1,306,852 1,285,040 1,285,040 1,291,065 1,291,065 1,291,065 6,025 0.47% Short Term Debt 17,626 8,000 29,486 33,000 33,000 33,000 3,514 11.92% SBWS Assessment 2,482,531 2,527,285 2,527,285 2,537,238 2,537,238 2,537,238 9,953 0.39% Water - Insurance Deduction 1,000 2,500 2,500 2,500 2,500 2,500 - TOTAL WATER 4,836,225 4,929,788 5,424,651 5,139,510 5,123,455 5,123,455 (301,196) -5.55% TRASH : Trash - Engineering 2,361,548 2,461,917 2,496,917 2,622,019 2,895,784 2,895,784 398,867 15.97% TOTAL TRASH 2,361,548 2,461,917 2,496,917 2,622,019 2,895,784 2,895,784 398,867 15.97% ENTERPRISE FUND TOTAL 14,102,832 14,563,060 15,169,295 14,338,486 14,580,641 14,580,641 (588,654) -3.88% GRAND TOTAL ALL FUNDS 135,757,897 140,149,357 141,192,783 146,309,336 144,169,914 144,169,914 2,977,131 2.11% Sec 3 - 52 ---PAGE BREAK--- ACTUAL ADOPTED ADJUSTED DEPT MAYOR CITY COUNCIL EXPENDED BUDGET BUDGET BUDGET BUDGET BUDGET FY 2014 FY 2015 FY 2015 FY 2016 FY 2016 FY 2016 Amount Percentage Inc/Decr FY15 Adj vs. FY16 Budget PERSONNEL & NON-PERSONNEL SUMMARIES City Personnel 47,857,280 49,548,834 49,706,418 51,943,951 50,736,980 50,736,980 1,030,562 2.07% Non-Personnel 21,914,077 21,575,920 21,855,527 26,881,630 25,707,024 25,707,024 3,851,497 17.62% Total City 69,771,358 71,124,754 71,561,945 78,825,581 76,444,004 76,444,004 4,882,059 6.82% Schools Personnel 42,987,226 43,834,642 43,696,873 44,041,846 44,041,846 44,041,846 344,973 0.79% Non-Personnel 8,896,482 10,626,901 10,764,670 9,103,423 9,103,423 9,103,423 (1,661,247) -15.43% Total School 51,883,708 54,461,543 54,461,543 53,145,269 53,145,269 53,145,269 (1,316,274) -2.42% TOTAL General Fund 121,655,065 125,586,297 126,023,488 131,970,850 129,589,273 129,589,273 3,565,785 2.83% Sewer Personnel 453,391 446,688 446,688 485,929 488,874 488,874 42,186 9.44% Non-Personnel 6,451,668 6,724,667 6,801,039 6,091,028 6,072,528 6,072,528 (728,511) -10.71% 6,905,059 7,171,355 7,247,727 6,576,957 6,561,402 6,561,402 -686,325 -9.47% Water Personnel 471,838 463,128 503,128 502,369 505,314 505,314 2,186 0.43% Non-Personnel 4,364,387 4,466,660 4,921,523 4,637,141 4,618,141 4,618,141 (303,382) -6.16% 4,836,225 4,929,788 5,424,651 5,139,510 5,123,455 5,123,455 -301,196 -5.55% Trash Personnel 65,158 71,472 71,472 72,002 73,174 73,174 1,702 2.38% Non-Personnel 2,296,390 2,390,445 2,425,445 2,550,017 2,822,610 2,822,610 397,165 16.37% 2,361,548 2,461,917 2,496,917 2,622,019 2,895,784 2,895,784 398,867 15.97% TOTAL Enterprise Fund 14,102,832 14,563,060 15,169,295 14,338,486 14,580,641 14,580,641 -588,654 -3.88% GRAND TOTAL All Funds 135,757,897 140,149,357 141,192,783 146,309,336 144,169,914 144,169,914 2,977,131 2.11% Sec 3 - 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