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ars E*l _Ë rìl :rl,l l^É City of Sal€rn, Massachusetts Fiscal Year 2014 Adopted Annual Operating Budget & Capital Plan 2013 - 2017 General Fund & Enterprise Funds July 1,2013 to June 30,2074 Presented By: Mayor Kimberley L. Driscoll ---PAGE BREAK--- To City Council: Jerry Ryan, Council President Kevin R. Carr, Jr. Thomas H. Furey 'William H. Legault Robert K. McCarthy Joseph A. O'Keefe, Sr. Paul C. Prevey Arthur C. Sargent, III Todd A. Siegel Josh H. Turial Michael Sosnowski Prepared By: Sarah A. Stanton, Finance Director Nina Bridgman, Assistant Finance Director Reviewed By: City Council - Administration & Finance Sub-Committee Paul C. Prevey, Chairman Kevin R. Carr, Jr. Thomas H. Furey Robert K. McCarthy Josh H. Turiel A speciøl thanks to Diønne Full for all her efforts assembling fhe proposed øndJinul budget books. Thank you to everyone who sent us pictures to use in this year's budget! On the Cover - Salem Willows Neck & Salem Harbor Still making history ---PAGE BREAK--- ( @ GOVERNM ENT FINANCE OFFICERS ASSOCIATION D istinguished Budget P resentation Awnrd PRF^SENIEDTO City of Salem Massachusetts For the Fiscal Year Beginning July 1,2012 e'4l-þ74'üu/ 6f*F,*- President Executive Di¡ector The Government Finance Offrcers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the Cify of Salem, Massachusetts for the Amual Budget begiruring July 1, 2012. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operational guide, as a financial plan, and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. ---PAGE BREAK--- Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to CÍty of Salem Massachusetts For its Comprehensive Annual Financial Report for the Fiscal Year Ended June 30,2012 (Þ ffiyÊtu- A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to Government units and public employee retirement Systems whose comprehensive annual financial Reports (CAFRs) achieve the highest Standards in government accounting And financial reporting Executive Director/CEO ---PAGE BREAK--- TABLE OF CONTENTS SECTION I - General Overview Budget Message From the Mayor FY20I4 Operating Budget and Capital Budget Overview presented to Council on 5/23/2013.. Financial Updates and City Initiatives. Long and Short Term Strategic Plan SummaryFY 2014 SECTION 2 - City Overview City Overview... Map of Salem. Orgizational Chart. Orgizational Summary - Department Heads... At-A-Glance Report for Salem. Demographics.... Salem's Top Employers SECTION 3-Budget Overview All Funds Budget Calendar. Fy 2014 Budget Overview & Timeline Property Tax "101" - A Taxpayers Guide What is Voted By City Council - Budget vs. RECAP -FY 2014. Tax Rate Recapitulation (RECAP) Sheet FY 2014. Tax Rate Recapitulation (RECAP) Summary by Fiscal Year. Revenue Overview General Fund Revenue Summary & Graphs. General Fund Revenue Detail & Graphs. Department of Revenue - State Local Aid Revenue & Assessments Estimates (Cherry Sheet).... FY 2014 Operating Budget & Graphs. Section-Page 1-1 1-5 t-34 1-53 2-l 2-16 2-17 2-18 2-20 2-26 3-1 3-2 3-4 3-8 3-9 3-13 3-1s 3-t7 3-20 3-46 3-48 3-59 Other Budgeted Items Voted by Council...... ---PAGE BREAK--- TABLE OF CONTENTS SECTION 4-Budget Overview-School Superintendent's Budget Narrative. Salem Public School - Facilities & Enrollment..... FY14 School District & Salem Community Charter School Summary.. School Budget Summary by Function & Graphs...... School Finance Chapter 70 program FY 2014 Chapter 70 . FY 2013 Chapter 70 . FY 2072 Chapter 70 . FY 2011 Chapter 70 . Profile of Schools SECTION S-Budget Overview-Enterprise Funds Enterprise Fund Overview. . . 'Water & Sewer Five Year Financial Forcast Spreadsheet.......... Enterprise Fund A2 Summary& Graphs. Enterprise Fund Schedule A-2's - Sewer, Water, Trash. Enterprise Fund Revenue Summary & Graphs. Enterprise Fund Revenue Detail & Graphs. Enterprise Fund 2014 Operating Budget Summary & Graphs.... Enterprise Fund Other Financial Uses (OFU) Indirect Costs..... Water & Sewer Rate Comparisons. Debt Service Projections..... SECTION 6-Financial Forecasts, Plans, Policies and Debt Five Year Financial Forecast - Spreadsheet..... Five Year Financial Forecast - Narrative Long Term Debt Obligations 2012 - 2034. Debt Service by month. Financial Reserve Policies. . . Investment Policies...... Debt Policies..... Section-Page 4-l 4-4 4-6 4-7 4-tt 4-t3 4-17 4-21 4-25 4-29 5-1 5-3 5-5 5-7 s-13 5-16 s-20 5-24 5-2s 5-26 6-1 6-2 6-1 I 6-15 6-19 6-28 6-40 ---PAGE BREAK--- TABLB OF CONTENTS SECTION 7-Capital Improvement Program Capital Improvement Program: Mayor's Message. Capital Improvement Program Overview. FY 2014 CIP - General Fund Executive Summary. Capital Plan - General Fund 2013 - 2017 . Impact of CIP on Operating Budget - General Fund. FY 2014 CIP - Enterprise Funds - Executive Summary Capital Plan - Water & Sewer Enterprise Funds 2013 - 2017 Impact of CIP on Operating Budget - Enterprise Funds. Enterprise Fund Capital Project Updates - Approved Projects... FY 2014 Debt Service Payrnents...... Capital Improvement Policies. SECTION 8-Departmental Budgets EXECUTIVE DIVISION Mayor. LEGISLATIVE DIVISION City Clerk City Council City Clerk Elections & Registrations....... FINANCE DIVISION Assessors........ Collector. Data Processing Information Technology-Gls. . . . Fixed Finance. Parking Department Purchasing General Admin... Fixed Section-Page 7-l 7-3 7-8 7-tl 7-16 7-18 7-19 7-21 7-22 7-26 7-30 8-1 8-7 8-12 8-18 8-24 8-30 8-36 8-43 8-45 8-s2 8-59 8-65 ---PAGE BREAK--- TABLE OF CONTENTS Treasurer General Admin. Long Term Debt Servrce Short Term Debt Service..... Assessment...... State Assessments (Cherry Sheet). . Contributory Retirement. . . . Non-Contributory Pensions. Medicare...... Municipal Insurance. LEGAL DIVISION Solicitor & Licensing Board.... HUMAN RESOURCE DIVISION Human Resources General Admin... - Workmens Comp. Unemployment Compensation. . Group Insurance. FIRE DIVISION Fire POLICE DIVISION Police Harbormaster.. INSPECTIONAL SER\ICES DIVISION Insp Services Buitding/Plumb/Gas Inspectors..... ZoningBoard of Appeals Fixed Costs. Health.... Electrical Section-Page 8-67 8-75 8-78 8-80 8-82 8-84 8-86 8-88 8-90 8-99 8-106 8-109 8-ttz 8-92 8-115 8-125 8-137 8-145 8-151 8-155 8-158 8-165 ---PAGE BREAK--- TABLE OF CONTENTS PLANNING & COMMUNITY DEVELOPMENT DIVISION Planning General Administration... Conservation Commission. . Planning Board. Market & Tourism Historic Commission...... PUBLIC SERVICES DIVISION Public Services General Admin.. Snow & ENGINEERING DIVISION Engineering General Admin RECREATION & COMMTINITY SERVICES DIVISION Recreation General Admin. Golf Course Witch House. Winter Island. Council On Aging. Library. Veterans. EDUCATION DIVISION School. BUDGET TRANSFER OUT OF GENERAL FUND Section-Page 8-174 8-184 8-190 8-197 8-202 8-207 8-219 8-223 8-228 8-236 8-244 8-250 8-257 8-264 8-274 8-279 Transfers Out... 8-305 ---PAGE BREAK--- TABLE OF CONTENTS SEWER ENTERPRISE Public Services.. Engineering...... Treasurer Sewer Enterprise SESD Assessment. . . Sewer Enterprise Long Term Debt...... Sewer Enterprise Insurance Deduction. WATER ENTERPRISE Public Services.. Engineering...... Treasurer Water Enterprise Long Term Debt. Water Enterprise Short Term Debt. Water Enterprise Assessment Water Enterprise Insurance Deduction. TRASII/SOLID WASTE ENTERPRISE Engineering...... SECTION g.APPENDIX Budget Document Survey. The Budget Process. Performance Management & Measurers City of Salem Survey - April 2012. Massachusetts School Building Authority (MSBA) Annual Reimbursements. . . . FY 2013 Revolving Funds. Changes in Fund Balance by Fiscal Year. Full-Time Equivalent Employee Comparrsons..... SECTION l0-Glossary Glossary of Terms. Section-Page 8-307 8-313 8-321 8-323 8-32s 8-327 8-333 8-342 8-344 8-346 8-348 8-350 9-l 9-2 9-13 9-1s 9-24 9-25 9-27 9-29 10-1