Fiscal 2010 Town Administrator`s Budget

Transcription

Town of Swampscott
Massachusetts
Town Administrator’s Budget
Fiscal Year 2010
TOWN OF SWAMPSCOTT, MASSACHUSETTS
FISCAL YEAR 2010
FINANCIAL PLAN & OPERATING BUDGET
General, Capital Projects and Enterprise Funds
July 1, 2009 to June 30, 2010
BOARD OF SELECTMEN
Anthony A. Scibelli, Chairman
Eric A. Walker, Vice-Chairman
Adam P. Forman
Robert E. Mazow
Jill G. Sullivan
TOWN ADMINISTRATOR
Andrew W. Maylor
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The Government Finance Officers Association of the United States and Canada (GFOA)
presented its Award for Distinguished Budget Preparation to the Town of Swampscott for the
annual budget for the year beginning July 1, 2008. In order to receive this award, a governmental
unit must publish a budget document that meets award criteria as a policy document, as an
operational guide, as a financial plan and as a communication medium. This award is valid for
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.
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TABLE OF CONTENTS
BUDGET MESSAGE…………………………………………………………………………...6
BUDGET CALENDAR……………………………………………………………………......10
BUDGET OVERVIEW
Citizen’s Guide to the Fiscal Year 2010 Budget……………………………………….. 11
TOWN ORGANIZATION
Background…………………………………………………………………………..… 13
Town Charter………………………………………………………………………...… 13
Organization Chart…………………………………………………………………..… 14
Organization Summary …………………………………………………………….…. 15
Town Personnel Analysis……………………………………………………………… 17
Position List Comparison……………………………………………………………… 18
SUMMARY INFORMATION
Budget Policy Objectives and Related Goals…………………………………...…….. 20
Overall Summary of the Town Budget…………………………………………..…… 22
General Fund…………………………………………………………………..….…... 23
Challenges Addressed in the Fiscal Year 2010 Budget………………………..…..…. 24
Development of the Fiscal Year 2010 Budget……………………………………..….. 25
Financial Reserve Policies………………………………………………………..……. 26
Enterprise Funds (Water & Sewer)………………………………………………..…… 28
Stabilization Funds…………………………………………………………………….. 29
GENERAL FUND FINANCIAL PLAN
General Fund Revenue……………………………………………………………….... 31
Revenue by Year Summary Table…………………………………………………….. 40
General Fund Expenditure Summary Table…………………………………………… 41
DEPARTMENTAL GOALS AND EXPENDITURES
Board of Selectmen…………………………………………………………….. 43
Town Administrator’s Office………………………………………………….. 44
Personnel……....…..…………………………………………………………... 47
Town Accountant....………………………………………………………….… 50
Technology…………..………………………………………………………… 52
Treasurer/Collector..………………………………………………………….... 54
Town Clerk………………………………………………………………….…. 57
Planning/Conservation..………………….………………………………….… 59
Assessing.……………………………………………………………………… 61
Retirement……….……………………………………………………………... 63
Police Department……………………………………………………………… 64
Fire Department…………..……………………………………………………. 67
Emergency Management…………………………………………………….… 69
Building Department……………………………………………………….….. 71
North Shore Regional Vocational School………………………………..……. 73
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Education……………………………………………………………………….
Department of Public Works………………………………………………….
Health Department………..…………………………………………………...
Recreation Department………………………………………………………..
Council on Aging……………………………………………………….……...
Veterans Services………………………………………………….…………..
Library………………………………………………………………….……..
Debt Service…………………………………………………………………...
Health Benefits and Insurance…………………………………………………
Undistributed Cherry Sheet Assessments…………………………….………..
Non-Departmental Budgets……………………………………………………
74
75
80
83
85
87
88
90
93
95
97
FINANCIAL PLAN ENTERPRISE FUND
Overview…………………………………………………………………………….. 103
Enterprise Fund Revenues and Expenditures…………..…………….………………. 107
CAPITAL IMPROVEMENT PROGRAM
Report of the Capital Improvement Committee………………………………………. 108
Summary of the Capital Improvement Recommendations…………………………….111
Significant Non-routine Capital Items………………………………………………....112
SCHOOL COMMITTEE BUDGET
FY10 School Line Item Budget………………………………………………………. 114
APPENDICES
Demographic Profile of Swampscott…………………………………………………. 137
Swampscott at a Glance………………………………………………………………. 138
Departmental Statistics……………………………………………………………….. 140
Glossary of Terms……………………………………………………………….……. 146
Warrant Format of Budget……………………………………………………………. 151
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Town of Swampscott
Office of the
Town Administrator
Elihu Thomson Administrative Building
22 Monument Avenue
Swampscott, MA 01907
e-mail: [email protected]
Andrew W. Maylor
Town Administrator
Telephone (781)596-8889
Fax
(781)596-8851
February 20, 2010
Dear Members of the Board of Selectmen:
I am pleased to present to you the Operating Budget for the Town of Swampscott for Fiscal Year 2010. The
FY10 budget attempts to allocate available resources in such a fashion as to minimize the negative impact
on services in the context of our changing financial framework. As is required, this must be done while
balancing a budget without any assumption of additional tax revenue (ex. Proposition 2 ½ override). The
budget, which consists of total anticipated expenditures of $49.7 million, exclusive of debt exclusions for
the high school and the connection to the Lynn sewer system of $4.4 million, with an equal amount of
revenue from various sources, represents an increase of $561,304, or 1.1%, over the FY09 budget used to
set the tax rate (“recap budget”). When excluding the Enterprise Funds, which are proposed to increase
2.1% in FY10, that increase drops to $441,809 or a miniscule 0.9% compared to the Fiscal 2009 recap
budget. Departmental expenditures for general government are recommended to decrease by 1.5% after
increasing by a modest 2.8% in FY09, while I am recommending an increase in non-vocational school
funding of $500,000, or 2.3%, in the FY10 budget proposal. For the first time during my tenure “Shared”
non-discretionary costs decreased (by $72,429). As a result, I have been able to recommend an increase in
school funding even while facing a decrease of more than 12% in local aid from the State. Specifically, the
cost of health insurance will decrease in FY10 as a result of the negotiated entry into the Group Insurance
Commission’s State health insurance program. In addition, the continued action of the Capital
Improvements Committee to control capital spending continues to reap positive results on the amount of
non-debt exclusion debt service that is borne by the operating budget. On the minus side, the Town’s
retirement appropriation will increase 10.1% ($308,917) in Fiscal 2010. Also, the increase in the number of
Swampscott students attending the regional vocational and technical high school, combined with disparity
that exists in the funding formula for such schools, were the reasons why the “Vocational School” cost will
increase by $103,206 or 35.5% in FY10. In FY05, one-time revenues constituted 5% of the Town’s
operating budget. At that time, and with your support, I committed to reducing our structural deficit and
replenishing our depleted reserves. I am proud to report that the FY10 budget submission recommends the
use of one-time revenues, as a percentage of general fund expenditures, of 0.5%, down from approximately
0.6% in FY09 and 1.4% in FY08, and well within acceptable national budgeting standards. In this year’s
budget proposal I am recommending $50,000 be moved from “Free Cash” to the “Stabilization Fund” as
part of a multiyear plan started three fiscal years ago to restore funding to the Town’s rainy day account.
As I have said on repeated occasions, the Superintendent and I enjoy a solid working relationship founded
on mutual trust and respect. In addition, Dave Whelan, Chairman of the Swampscott School Committee,
has worked diligently to further enhance communication between the town and schools during the past two
years. Commencing with my Financial Forecast presentation in November 2008, I have spoken regularly
with school officials about situations which would, and ultimately did, affect the budget product you now
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have in front of you. As a result, I believe that the Swampscott School Department will be prepared to
manage aligning their educational goals and desires with my recommended appropriation for school
funding.
The underlying goal of my tenure in Swampscott has been to improve the function and design of
government. Past successes in this area will now be used to steer the Town in the direction of trying to
identify a path of sustainability during a fiscal crisis unlike anything our generation has experienced.
Previously adopted recommendations to reorganize the Collector/Clerk/Treasurer functions, take on the
responsibility of overseeing elections, stopping expensive past employment practices, creating a recreation
department, reducing staffing within our public safety agencies, privatizing certain services, and providing
for cross training of our clerical staff, have all yielded the intended benefits that will help us find that path.
It is my professional opinion that this budget submission allows us to achieve the goal of sustainability.
Sustainability also comes at a cost however. This budget submission recommends the reduction of 4.5
FTE’s from last year’s submission, bringing the Town’s (non-school) staffing headcount down more than
twelve (12) positions since FY05.
Budget Development Guidelines
At the annual financial forecast presentation held on November 10, 2008, I indicated that the growth in
annual revenue for each of the next five years would be severely impacted by reductions in State Aid.
Therefore, unless some of the assumptions regarding items such as retirement and health insurance costs
changed, the Town faced growing deficits for each of the next five fiscal years. Due to your unwavering
support and the support of the employee unions and retirees, we will mitigate some of those projected
deficits because of our participation in the GIC. However, with the impact of the current recession likely to
be felt for years to come, we face the prospect of having to pay for staggering increases in the Town’s
retirement appropriation, while the likelihood of seeing additional revenue of any kind has greatly
diminished. Although the Governor’s proposed budget for Fiscal 2010 included legislation to create new
taxes aimed at filling the gap created by the need to reduce State Aid to municipalities and the Federal
Stimulus Package includes funding aimed at certain municipal functions, uncertainty remains on how
Swampscott will benefit, if at all. With the backdrop of limited revenue expansion by virtue of Proposition
2 ½, a decline in economic growth at the state level, and under the governance of the Town Charter, I
provided Town departments with their budget packages in December of 2008.
The Budget Package contains a timeline and instructions for preparing and submitting the information
necessary to properly evaluate Fiscal 2010 requests for funding, including capital requests. I have included
two excerpts from this year’s budget package. The first sets a guide for requesting funds and the second
identifies our goal of continued compliance with the GFOA standard for budget excellence.
As has been my practice, I am requesting that all department heads, in conjunction
with their staff, review their operation and look for any process improvements that
will make us a more efficient organization. The Financial Forecast I presented to
town officials and residents last month projected a Fiscal 2010 surplus of $266,
with level funded State Aid and including savings from participating in the GIC.
Even if we were able to contain expenditures, including salary increases, to an
increase of 2.5%, State Aid is expected to decrease anywhere from 5%-10% in
FY2010. Once again we are faced with the extraordinary challenge of trying to
balance a budget while limiting staff reductions or reducing services. With this in
mind your departmental budget should be developed assuming a 3% decrease
from the Fiscal 2009 Town Meeting approved amount, inclusive of any known
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contractual salary increases (step raises, etc..). All Non-Union employees should
include a 2.5% Cost of Living Adjustment for FY2010.
This past year we were once again recognized by the Government Finance Officers
Association (GFOA) for producing a budget that met their standard for budget
excellence. As a result we are only one of ten municipalities in the Commonwealth
of Massachusetts to receive their Distinguished Budget Presentation Award. We
must now continue to comply with that standard while finding new ways to
enhance the budget reporting process.
As identified in the budget package, after the budget requests were returned to the Town Accountant, he
and I met with individual departments on an as needed basis, and with the department heads as a group,
prior to making decisions regarding the funding that is submitted to your Board as part of the balanced
budget contained herein.
I would like to recognize the extraordinary efforts made by all department heads to review each and every
line item and expenditure in their budgets so that their FY10 requested funding complied with not only the
spirit, but also the letter, of the guidelines they were provided. In the end, it was due to their efforts that
more positions were not lost through attrition or layoff.
Fiscal Year 2010 Budget Highlights
The FY10 budget for the Town of Swampscott totals $54.1 million, inclusive of debt exclusions for the
Lynn sewer connection and the new high school of $4.4 million. This represents a 1.6% increase over the
FY09. Swampscott's total budget as presented in this document is comprised of a General Fund component
and the Water and Sewer Enterprise Fund component. The General Fund Budget for FY10 totals $49.5
million inclusive of the debt exclusions previously mentioned. This projected level of spending is $630,721
more than the FY09 appropriated budget, representing a 1.3% increase. The Enterprise Fund Budget for
FY10 totals $5.7 million, an increase of $119,495, or 2.1%, as compared to the FY09 Enterprise Fund
Budget. The following is a discussion of several highlights in each component.
The General Fund Budget supports the operations of all Town departments as well as fixed costs such as
non-Enterprise Fund Debt Service, Employee Benefits and Insurance, and the Town's contribution to the
School Department. The total appropriation required to support Town departments, excluding schools, and
shared expenses such as employee benefits and the Town’s contribution to the Retirement System , is
approximately $11.1 million for FY10, down $164,866 from FY09. This includes projected salary step
increases and cost of living increases based upon collective bargaining agreements and similar increases for
exempt employees. General Fund Debt Service included in the FY10 budget totals $5.4 million.
Approximately $4.4 million of this line item represents principal and interest payments outstanding on debt
exclusions for the connection to the Lynn sewer system, agreed to nearly a decade ago, and the new high
school. Increases in Town’s contribution to the Town’s Contributory Retirement System will exceed
$300k. State Assessments, or charges, are projected to decrease by approximately $20k in FY2010. In
addition, I am recommending a $50,000 appropriation be made to the Town’s stabilization fund in FY10
along with the elimination of four and one-half full time equivalent (FTE) positions.
Funding for Education, which includes the Town's contribution to the School Department and the North
Shore Regional Vocational School Assessment, is anticipated to be $23,094,091 for FY10. Included in this
line item is a projected increase of $500,000 for the Swampscott School Department. The vocational
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school appropriation is projected to increase a staggering $103,206, partly due to an enrollment increase of
6 students, from 17 to 23.
The Enterprise Fund Budget for FY10 totals $5.7 million, representing a 2.1% increase over FY09.
Approximately $3.45 million, or 61.0% of total expenditures, will be funded through water user charges
and $2.21 million, or 39.0%, funded through sewer user charges. Reserves established in these funds
resulting from efficiencies implemented during the past six years will be used to help mitigate rate
increases due to the increase in requested appropriations.
Conclusion
With the Town Charter providing the framework, this FY10 budget submission attempts to minimize the
impact on town services while developing a sustainable financial model to get us through the uncertainty of
the next several years. The fiscal realities confronting the Town make sustaining the service level
improvements we have achieved during the past seven fiscal years impossible. However, if we are properly
prepared and positioned, we will be in great shape to enjoy the benefits of the economic recovery that is
sure to happen. That being said, I remain realistic about the continuing financial challenges facing the
Town. In previous budget submissions I have committed to remain focused on moving the organization
forward while creating a sustainable, service oriented government. I restate that commitment today and
know that by working together we can find a way to serve our residents while continuing to make strides
towards making Swampscott a model community. I am confident that you will find that the material
contained within this document is consistent with the purposes and policies prioritized by the Board.
Respectfully,
Andrew W. Maylor
Town Administrator
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Budget Calendar
Capital Improvement articles due
October 27
FY10 Financial Forecast presented
November 10
Budget book distributed with instructions
December 8
Departments submit budget requests
January 5
Initial Department meetings
by January 16
Forecast Revenues
January 30
Capital Improvement recommendations due
February 2
School Budget submitted
by February 9
Final budget review with departments
by February 9
Forecast Expenses
by February 9
Budget submitted to Selectmen
February 20
Budget submitted to Finance Committee
February 20
Selectmen ratification
February 24
Finance Committee recommendations due
April 10
Warrant to printer
April 13
Warrant mailed to Town Meeting members
April 17
Town Meeting
May 4
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Budget Overview
Citizen's Guide to the Fiscal Year 2010 Budget
The budget is a blueprint of Town services and facilities for Fiscal Year 2010. It identifies policy decisions
by the Town Administrator and Board of Selectmen and guides the Town's operations.
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
narrative, which includes organization, program functions, goals and financial data relating to the entire
department. 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.
Basis of Budgeting and Accounting - The modified accrual basis of accounting is followed by
governmental funds and expendable trust funds. Accordingly, revenues are recorded when susceptible to
accrual, i.e., both measurable and available. Available means collectible within the current period or soon
enough thereafter to be used to pay liabilities of the current period. The Town recognizes funds received 60
days after the close of its fiscal year as revenue of that reporting period. All other amounts not received
during that period are deferred and recognized in future accounting periods. Expenditures other than
interest on long-term debt, are recorded when the liability is incurred. In applying the susceptible to
accrual concept to inter-governmental revenues, the legal and contractual requirements of the numerous
individual programs are used as guidance. There are, however, essentially two types of these revenues. In
one, monies must be expended on the specific purpose or project before any amounts will be reimbursed to
the Town. Therefore, revenues are recognized based upon the expenditures recorded. In the other, monies
are virtually unrestricted as to the purpose of the expenditure and are usually revocable only for failure to
comply with prescribed compliance requirements. These resources are reflected as revenues at the time of
receipt or earlier if the susceptible to accrual criteria is met. The accounts of the Town are organized into
various 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.
Budget Procedure - The preparation of the Annual Budget for the Town is governed by the provisions of
Chapter 43B, Section 12 of the Acts of 2002, establishing a new Charter for the Town in 2002. The budget
cycle for FY 10 was initiated in November 2007, at which time, the Town Administrator established
budgetary guidelines and limitations for the coming year.
The Town Administrator convened a Town 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 Town
Accountant, each department then prepared FY 10 operating budgets and a program summary outlining the
projected goals for the future. These operating budgets, which include expenditure and revenue estimates,
were submitted to the Town Accountant on January 5, 2009.
In January, each department made a presentation to the Town Administrator justifying proposed budgets
and program changes for the coming year. Specific requests were negotiated during these sessions and
appropriate revisions were made to the submitted budgets.
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As the proposed budgets were reviewed by the Town Administrator, the budgets submitted were adjusted
based on the individual needs of each department. During the month of February, the Town Administrator
finalized the Annual Budget document for submission to the Board of Selectmen. By Charter, the budget
must be approved, by a majority vote of the Board of Selectmen by March 1st of each year.
During March and April it is anticipated that the Finance Committee will conduct a series of budget review
sessions. The Finance Committee budget proposal, as amended, shall be placed before town meeting for its
approval, subject to further amendments on the floor.
Mass Gen. Law Requirements - The budget preparation process for all towns is governed by 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.
Developed under the Town Administrator’s Direction - The Town Administrator provides leadership
for the budget process by developing budgetary policy and working closely with department heads and the
Board of Selectmen to assure that the process identifies community needs and priorities and develops a
farsighted and well crafted plan.
Crucial Budget Processes - The Town Administrator has initiated budget processes that provide the policy
context for identification of priorities and development of initiatives.
The budget process goals include:
1. Policy Driven Planning: The budget is developed based upon community values and key Town
strategic financial and program policies. The Town'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.
2. 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 Town services. The
Town Administrator and the Board of Selectmen will use the Town’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.
3. Financial Plan of Allocation and Resource Management: The budget establishes the plan and legal
appropriations to allow the Town 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
Town's overall financial position and identifies business decisions required to keep the Town 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.
4. 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 Town priorities, and
is meant to provide confidence in and confirmation of the Charter-mandated, Town Administrator form of
government that has directed Town affairs since July of 2002.
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Town Organization
Background
Swampscott, Massachusetts, USA, is a beautiful and tranquil seaside community of 14,600 residents
located 15 miles northeast of Boston along the coastline of the Atlantic Ocean.
Our name, Swampscott, is of Native American origin, most probably from M’sqiompsk meaning red rock.
It then became M’squompskut, for the phrase “at Red Rock” because of the red granite outcroppings that
were visible to those offshore.
Swampscott offers a friendly, welcoming and nurturing family environment, an excellent pre-school to
grade 12 public educational system, superb public safety and support systems, abundant youth sports
opportunities and a town government which is responsive to the needs of its citizens.
Whether you are visiting our community or thinking about establishing residency, you’ll find Swampscott
to be an ideal choice. We offer the character of a seacoast community, fine restaurants and shopping areas
and we’re only about 20 minutes from Logan International Airport and the City of Boston.
Town Charter
The proposed Charter was approved by Town Meeting on October 15, 2001. The Charter was then
submitted to the Massachusetts Legislature and was approved by the House and the Senate in early January
2002. The new Charter was signed by the Governor on January 20, 2002. In March 2002, local voters
ratified the new Town Charter. The Charter became effective on July 1, 2002 and the appointment of the
Town’s first Town Administrator was made on October 7, 2002.
Local voters continue to elect the policy makers in the form of a Board of Selectmen. The Board of
Selectmen then, by a simple majority, appoints the Town Administrator. The Town Administrator is the
chief executive of the Town and is responsible for the day-to-day administration of Town affairs.
The Charter requires the implementation of a coordinated Town wide budget process. The Board of
Selectmen, Town Administrator, Finance Committee and the School Committee share responsibility and
coordinate their activities. In addition, the Charter requires the Town to implement and undertake annual
processes for capital planning, long-term financial forecasting and an open operating budget development
process. All of these financial mandates required by the Charter have begun to be successfully
implemented.
The successful administration of the Town Charter will be one of the most significant factors contributing
to the Town’s continued success.
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Town of Swampscott Organization Chart
Citizens of Swampscott
Health & Human Services
Council on Aging
Public Health
Board of Selectmen
School Committee
Town Administrator
School Superintendent
Administration
Public Services
Finance
Town Accountant
Parking Clerk
Building Department
Public Safety
Personnel
Wire Inspector
Town Clerk
Fire Department
Emergency
Management
Plumbing Inspector
Rubbish/Recycling
Treasurer/Collector
Planning
Public Works
Animal Inspector/
ACO
Technology
Engineering
Veterans Services
Assessing
Utilities
Public Library
Hearings Officer
Buildings and
Grounds
Recreation
Harbormaster
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Police Department
PRINCIPAL OFFICIALS
Department
Official(s)
Additional Areas of Authority
Accounting
Dave Castellarin, Town Accountant
Administration
Andrew Maylor, Town Administrator
Assessing
Donna Champagne O’Keefe, Assistant Assessor
Hearings Officer
Building Department
J. Alan Hezekiah, Building Inspector
Building, Wiring,
Plumbing
Clerk
Susan J. Duplin, Town Clerk
Council on Aging
Marilyn Hurwitz, Co-Director
Rod Pickard, Co-Director
Emergency Management
Kevin Breen, Director
Fire
Michael Champion, Acting Chief
Health
Jeff Vaughn, Director
Library
Alyce Deveau, Director
Personnel
Nancy Lord, Manager
Planning
Vacant
Police
Ron Madigan, Chief
Purchasing
Sheryl Levenson, Purchasing Agent
Public Works
Gino Cresta, Director
Recreation
Danielle Strauss, Recreation Director
School
Dr. Matthew Malone, Superintendent
Treasurer/Collector
Denise Dembkoski, Treasurer/Collector
Veteran’s
James Schultz, Veteran’s Agent
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Parking
Animal Inspector
Animal Control
Water, Sewer, Buildings,
Parks, Cemetery,
Highway, Engineering
Technology
School Committee
The School Committee has general charge and superintendence of the public schools of the Town. The
School Committee is comprised of five members elected at large. The School Committee has the
power to select and terminate a superintendent of schools, establish educational goals and policies for
the schools consistent with the requirements of the laws of the commonwealth and standards
established by the Commonwealth. The School Committee also has all the powers and duties given to
school committees by the laws of the Commonwealth.
The members of the 2008-2009 School Committee are:
David Whalen, Chairman
Joseph Crimmins, Vice-Chairman
Neil S. Bernstein
Glenn Paster
Maureen Thomsen
Boards and Commissions
In addition to being shaped and influenced by the Town’s elected officials and appointed staff, Town
policy and programs are impacted by the actions of the Town’s Boards and Commissions. The size,
responsibility and source of authority of the Town’s Boards and Commissions vary. With the
exception of those members who derive their appointments as a result of their position in Town
government and the Town Charter mandating their membership, the Board of Selectmen as
recommended by the Town Administrator appoints members. Boards and Commissions are
autonomous in their decision-making capabilities, and are typically led by a chairperson and staffed by
Town personnel.
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Town Personnel Analysis
The cost of non-school personnel to the Town is $7.45 million dollars, or 18.4% of the General Fund
operating budget. Because personnel costs are the most significant portion of the annual budget, it is
critical for the Town to continue to stringently monitor this area. The Town Administrator has sought to
review operations and make efficiency improvements, striving to maintain staffing levels and sharing
human resources among departments, where possible. This is shown by the reduction of staff. Certain
positions have been vacated and not back filled.
The chart below shows the Town’s non-school headcount for FY 10. Grant funded positions are not
considered core positions, they will fluctuate with grant awards and may not be retained after the grants
terminate. The table on the following page illustrates the headcount for FY 10.
Position List
150
125
100
FTE
75
50
25
0
FY08
FY09
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FY10
TOWN OF SWAMPSCOTT
POSITION LIST COMPARISON
Department
Assessing
Accounting
Council on Aging
Town Clerk
Dept. of Public Works/Building &
Grounds/Enterprise Funds
Health
Administrator’s/Selectmen Office
Fire Department
Building Department
Library
Technology
Personnel
Veteran’s
Planning/Conservation
Treasurer/Collector
Police Department
Harbormaster
Recreation
GRAND TOTAL
FY2008
STAFF
POS.
FY2009
STAFF
POS.
FY2010
STAFF
POS.
3
2
2.5
2
23
2.5
2
2.5
2
22.5
3
2
2.5
2
21
2.5
2
35
3.5
10
1
1.5
.5
1
3
35
.5
.5
.5
129
2.5
2
35
3
10
0
.75
.5
1
3
34.5
.5
.5
.5
125.25
2.5
2
34
3
10
0
.75
.5
0
4
33
.5
.5
.5
121.75
Totals above do not include school positions.
Includes full-time and half time benefited positions (full time equivalent).
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Budget Policy Objectives and Related Goals
Notwithstanding the constraints found in this year’s budget process, the FY 10 spending plan will allow
the Town to maintain its commitment to the “Fundamentals,” a set of policy objectives that seek to
promote a single, pro-Swampscott agenda. The primary focus of the Fundamentals includes:
Financial – steadily improving the Town’s financial condition through balancing budgets and
advancing responsible reserve policies that strengthen local government’s flexibility to act on
pressing needs while protecting against the impacts of economic downturns that could threaten
municipal service delivery and the viability of Town government;
Economic Development – further supporting the Town through an aggressive agenda that seeks to
attract new revenues in a variety of forms, including property tax, auto excise tax and building fees;
Neighborhood Enhancement – continually producing improvements in each and every
neighborhood of the Town by updating infrastructure through a functioning Capital Improvement
Program, cleaning streets, enhancing open space, and tackling and resolving long-standing
problems;
Community Development – fully encouraging partnerships between Town government and its
stakeholders in Swampscott’s success, including other governmental entities, the business
community, non-profit leaders, neighborhood groups and individual residents, in order to support a
broad array of programs and initiatives that may or may not be Town-run, but are all supportive of
the Town’s desire to promote the advancement of its families and individual residents over a broad
range of human needs, including, but not limited to, affordable housing, health care, education and
job training;
Public Safety – constantly improving upon the protection of the public and its property by initiating
policy and providing the necessary resources, be it training, manning or equipment, to effectively
carry-out the missions of the Town’s law enforcement, fire and emergency management agencies,
and
Governmental Philosophy – becoming a more open, responsive and responsible municipal
government that not only hears the needs of its people, but develops and initiates efforts designed to
address those needs in a honest, fair, equitable, accountable and cost-efficient manner, while never
sacrificing good government for the benefit of those whose goals run counter to that of a proSwampscott agenda.
Given the municipal budgetary environment, the Financial Fundamental is the primary focus for FY 10.
Among the items the Town has and will continue to undertake to maintain stability through FY 10, are:
Defining budgetary issues for FY 10 and the following years, attempting to mitigate the severity of
projected structural deficits and developing a responsible plan to allow the Town to maintain and,
where necessary and possible, expand services and programs;
Managing incremental increases in State Aid and other sources of revenues so as to limit or avoid
an impact on core municipal services and programs;
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Controlling costs in “non-discretionary” spending areas, including existing employee and other
contracts, Health and other Insurance premiums, Debt Service and Assessments;
Constraining “discretionary” spending by reviewing and identifying areas of need and
prioritization;
Seeking out increases in and/or developing new revenue sources to offset budget shortfalls, being
cognizant of revenue raising capabilities and constraints, as well as being sensitive to the impact of
revenue raising initiatives on taxpayers;
Minimizing the use of reserve funds to cover the FY 10 budget gap while recognizing the need to
increase reserves for potential out-year shortfalls;
Continue the capital investment in infrastructure, while managing the impact of debt service on the
operating budget.
Not every action of a progressive and innovative municipal government is reliant on direct
appropriation. In fact, financial appropriations aside, the Town expects to carry out and further extend
several important initiatives in FY 10 that are consisted with the non-Financial Fundamentals list
above, including:
Neighborhood Enhancement projects, including the enhancement of parks and open space, will
continue to be prioritized with funding from the Capital Improvements Plan;
Public Safety, specifically enforcing, evaluating and modifying, when necessary, traffic and parking
regulations to improve the quality of life for residents;
The Governmental Philosophy Fundamental is the basis that all Town officials have been trained to
use when taking action that affects the delivery of service to the residents of Swampscott. A
continued focus on enhanced communications and a continuing priority on outreach and grassroots
activism as a means of welcoming more residents into the process of managing their government.
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Overall Summary of the Town Budget
The FY 10 Budget for all general Town services and facilities totals $55.19 million. The total includes
$26.82 million in the General Fund budget to support traditional municipal services such as Police,
Public Works, Fire, Library and Non-Appropriated Expenses (i.e. Cherry Sheet Assessments and
Assessor’s Overlay Provisions); $5.67 million to support the costs of the Water and Sewer Enterprise
Systems and $22.70 million to support the School Department.
FY 10 Town-wide General Fund Revenues
$49,523,507
Available Funds
1.5%
Free Cash
State Aid
0.5%
8.5%
Local Receipts
8.4%
Debt Exclusion
8.8%
Taxes
72.2%
FY 10 Town-wide General Fund Expenditures
$49,523,507
Debt Service
13.3%
Other
2.3%
HHS
3.6%
Education
45.8%
Employee Benefits
16.0%
General Gov't
5.5%
Public Safety
11.9%
DPW
1.7%
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General Fund
The General Fund is the basic operating fund of the Town. It is used to account for all financial
resources except those required to be accounted for in another fund (i.e. the Water and Sewer
Enterprise Funds). The total General Fund budget is $49,523,507 which is the Town appropriation of
$54,069,118 plus $1,122,455 for Assessor’s Overlay and Cherry Sheet Assessments and Offsets less
the Water and Sewer Enterprise Funds $5,668,066.
General Fund Budget. The General Fund Budget in FY 10 totals $49.5 million, which is a 1.9 %
increase from FY 09.
Capital Budget and Debt Service. The FY 10 Budget includes $913,000 in debt service funding as
required under the ongoing Town-wide Capital Improvement Program (CIP) (for further details, see
discussion in the CIP section of this budget document). The Town will continue to make an investment
in this area to avoid having to incur higher costs in the future and therefore reduce the number of
annual capital projects to be undertaken. The current and projected economic climate may cause the
Town to seek to control the cost of debt service as a method of keeping the Town’s budget in balance;
in this case the total committed to this category would decline.
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Challenges Addressed in the Fiscal Year 2010 Budget
The FY 10 Budget continues the Town’s efforts to promote a single, “Pro-Swampscott” agenda by
addressing the “Fundamentals,” a set of broad policy statements regarding the Financial, Economic
Development, Neighborhood Enhancement, Community Development, Public Safety and
Governmental Philosophy objectives that have guided the Town, in one form or another. Specifically,
the FY 10 Budget addresses major challenges relating to the Fundamentals, including:
Defining and Managing Budget Issues for FY 10 and Beyond – Defining and managing budgetary
issues in the face of difficult economic conditions is the single most important challenge any
community can face. Maintaining services at acceptable levels while being limited by marginally
increasing revenues and increasing non-discretionary costs has made balancing the FY 10 Budget
extraordinarily difficult. Yet, this budget does define the issues that are present and anticipated,
constrains spending to meet existing revenues and delivers acceptable Town services and benefits to
local residents and taxpayers. Although additional funding is always helpful, the FY 10 Budget and the
goals contained within demonstrate the Town’s capacity to do more with less by focusing dedicated,
innovative and collaborative programming on the Town’s most pressing issues.
Promote Community Revitalization – The FY 10 Budget facilitates infrastructure improvements,
ranging from water main replacements to addressing deferred maintenance within our ageing school
facilities. The continued investment in the Town’s capital assets is essential to reduce the cost
associated with having to replace failing systems on an emergency basis.
Limiting the Burden on Taxpayers – The FY 10 Budget is in balance with limited use of one-time
revenues and without the need for Proposition 2 ½ overrides or the adoption of new taxes. The FY 10
Budget, and perhaps more importantly those who assemble and will ultimately adopt the budget, are
cognizant of the impacts the Town’s residents and taxpayers are also feeling as a result of the changing
economy. The Town will continue to not overburden local taxpayers and ratepayers, while
simultaneously produce the level of success that has become the trademark of Swampscott.
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Development of the Fiscal Year 2010 Budget
The budget development process is structured to integrate long-term plans and issues with the specific
choices and decisions in the budget. The Town has adopted a number of techniques, including the
Government Finance Officers Association (GFOA) budget format, to enhance the comprehensive and
farsighted nature of the process:
Strategic Budget - Based on Long-Term Policies and Plans - The budget process begins with a
review of the adopted long-term plans including the Five Year Financial Plan, the Five Year Capital
Improvement Plan, and in the future, will include an adopted facilities and services plan for municipal
functions, such as the Open Space and Recreation Plan. The linkage to the long-term plans provides the
strategic context for the budget and reinforces the budget's role of implementing priorities within these
plans.
Financial Context for the Budget - The budget process begins with a rigorous gathering of
information to identify the financial environment for the budget period and for the next four years. The
Five Year Financial Plan provides the focus of the process and includes a comprehensive review of
financial policies, a scan of the economy, development of the revenue estimates and projection analysis
using the five-year projection model. The Town Administrator and the Town Accountant review this
data in order to develop the budget guidelines and policies that guide the then development of the fiscal
year budget.
The economic scan of the FY 10 Budget indicated there was a decline in economic growth in the region
during the past year. Therefore the budget reflects the increasing upward pressure on non-discretionary
costs, with limited revenue growth, by reducing discretionary expenditures and personnel in order to
ensure a balanced budget and creates a sustainable workforce that will limit the erosion of municipal
service delivery.
Toward the Future - One outcome of the budget process is to identify issues and challenges that the
Town will address in the upcoming and future fiscal years. Looking beyond the current fiscal year, the
Town will need to implement financial reserve policies designed to provide the fiscal stability
necessary to insure that the Town is able to meet its commitments to local residents and taxpayers well
into the future. The financial policies reflect a keen awareness of the Town’s past experiences, as well
as the Town’s foremost priority to keep its financial house in order through careful planning and
professional administration.
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Financial Reserve Policies
Fund balance and reserve policies should be established to protect the Town from unforeseen increases
in expenditures, reductions in revenues, or a combination of both, or any other extraordinary events.
Fund balance and reserve policies also serve to provide an additional source of funding for capital
construction and replacement projects. Reserves should normally average between 5% and 10% of the
Town’s operating budget.
The Town, as recommended by the Finance Committee and authorized by the Town Meeting, has been
steadily building up reserves in anticipation of a time when revenue growth would slow, stop or
decline. The realities of the current economic conditions, however, are having a negative impact on the
Town’s revenue prospects in FY 10 and potentially for several additional fiscal years thereafter.
Reserves, therefore, will now be used, in thoughtful combination with budget cuts, workforce
reductions or reorganizations and other budgeting techniques, to maintain order in the municipal budget
and allow for a smooth transition through the turbulent times that currently exist.
There are two classes of reserves: 1) restricted reserves which are to be utilized only for purposes
designated, and 2) unrestricted reserves which can be utilized at the discretion of authorized personnel.
Reserve policies cover operating reserves, which provide for unanticipated expenditures or unexpected
revenue losses during the year. Capital reserves, which provide for the normal replacement of existing
capital plan and the financing of capital improvements. Cash flow reserves, which provide sufficient
cash flow for daily financial needs. Contingency reserves, which provide for unanticipated
expenditures. The policies presented here are categorized in the following sections:
Operating
Undesignated Fund Balance
Free Cash
Reserve Fund
Stabilization Fund
Operating
The maintenance of adequate operating reserves is essential to the financial strength and flexibility of
the Town as a whole. Adequate operating reserves are integral parts of the financial structure of the
Town and help make it possible for the Town to issue debt, among many other functions.
Operating fund balance shall be maintained at sufficient levels to absorb unpredictable revenue
shortfalls and to insure desired cash flow levels. With regard to the General Fund, cash balances
available at year-end shall, in combination with new revenues be sufficient to preclude any requirement
for short-term debt to sustain Town operations. Should this fund balance fall below 5% of the "Fund
Balance Floor," defined as revenues less Chapter 70 school aid, a plan for expenditure reductions
and/or revenue increases shall be submitted to the Town Council during the next budget cycle.
What is considered the minimum level necessary to maintain the Town's credit worthiness and to
adequately address provisions for a) economic uncertainties, local disasters, and other financial
hardships or downturns in the local or national economy and b) cash flow requirements, c) In addition
to the designations noted in (a) and (b) above, fund balance levels shall be sufficient to meet funding
requirements for prior year approved projects which are carried forward into the new year, debt service
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reserve requirements, reserves for encumbrances, and other reserves as required by contractual
obligations or generally accepted accounting principles.
Free Cash Reserves
This reserve provides for the temporary financing of unforeseen opportunities or needs of an
emergency nature including increases in service delivery costs. This is the portion of undesignated
fund balance certified by the Department of Revenue, Division of Local Services, as “Free Cash.”
Monies held in this reserve may be appropriated during the current budget year and may also be used as
a source of revenues for the ensuing budget year. Of all general fund reserves this is the most flexible.
Reserve Fund
The Town shall establish and maintain an operating Contingency Reserve, which will provide for
emergency expenditures and unanticipated revenue shortfalls. These funds will be used to avoid
cash-flow interruptions, generate interest income and eliminate need for short-term borrowing and
assist in maintaining an investment-grade bond rating. This reserve will be based upon a target 1% of
budgeted expenditures in the General Fund. For reserve purposes, budgeting expenses are calculated
upon the funds' total operating expense budget, excluding, ending fund balances, capital purchases,
debt service for capital improvements and the current year’s portion of principal and interest paid on
outstanding school debt. The actual reserve level is determined as part of the budget adoption
process.
Stabilization Fund
The purpose of this reserve is to provide long term financial stability for the Town while improving the
Town’s credit worthiness and flexibility. The provisions for this fund are dictated by Chapter 40
Section 5B of Massachusetts General Law. This fund may be appropriated for any purpose for which
the Town would be authorized to borrow money under Section seven or eight of Chapter 44 of MGL or
for any other lawful purpose. However at no time can an appropriation into this fund exceed 10%
of the previous years real property tax levy or can the fund exceed 10% of the equalized value of
the Town.
Appropriations from this fund are governed by statute and require a two-thirds affirmative vote of
Town Meeting.
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Enterprise Funds – Water and Sewer
The Water and Sewer Enterprise Funds are used to account for the operations and maintenance of the
Town’s water and sewer systems. Separate funds exist to support water-related and sewer-related
needs. Both funds are financed by charges for services and miscellaneous revenue. The total
appropriation for FY 10 is $5,668,066.
FY 10 Enterprise Fund Revenue Sources
$5,668,066
User Fees
92.9%
Free Cash
7.1%
FY 10 Enterprise Fund Expenses
$5,668,066
Lynn Sewer
14.5%
MWRA
27.5%
Direct
26.1%
Debt
18.6%
Indirect
13.4%
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Stabilization Funds
Town Stabilization Fund
This fund is a statutory reserve account, which may be used for any municipal purpose. This fund
requires a two-thirds affirmative vote by the Town Meeting to appropriate. The FY09 Budget does
make a contribution to this fund.
Fund balance as of June 30, 2008
Projected FY09 revenues and other financing sources
Projected Fund Balance as of June 30, 2009
Projected FY10 Contribution
$ 515,292
$ 85,500
========
$ 600,792
$ 50,000
========
$ 650,792
The General Fund budget includes expenditures that are financed through transfers from other funds,
such as Water and Sewer Enterprise funds.
Fund balance as of June 30, 2008
Projected FY09 revenues and other financing sources
Projected FY09 expenditures and other financing uses
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$ 1,220,176
$ 48,751,530
$ (48,736,786)
==========
$ 1,234,920
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Financial Plan General Fund
Overview
General Fund Budget Summary
A key component of the budget development process is the identification of revenue assumptions and
projections to determine the range of choices that the Town Administrator can make in allocating
resources. The Town's revenue plans attempt to balance the desire to reduce the impact of government
cost on the taxpayer, to provide for a relatively stable and diversified revenue portfolio that is not
highly subject to economic fluctuations, and to equate the cost of services to the revenues received.
Because of the critical nature of this information the revenue analysis and the revenue projections are
monitored, updated and presented to the Town Administrator on a monthly basis. If significant changes
in revenue streams were to present the potential for shortfalls, this process would allow for the action(s)
to be made in time to maintain fiscal stability.
The Town does not have the statutory ability to change rates and formulas for many of its revenue
sources. The rates and/or formulas for property tax and certain fines, for example, are set by the State.
The Town may set user fees, permits and licenses. In 1980, the voters approved a statewide property
tax initiative, Proposition 2 1/2. Prop. 2 1/2 established, among several restrictions, a "2 ½ percent
cap" on property taxes increases in all local taxing districts in the State.
Town revenues are divided into six basic categories recommended by the National Committee on
Governmental Accounting. The categories are taxes, charges for services, licenses and permits, fines
and forfeits, intergovernmental revenue, and miscellaneous revenue. The following is a discussion of
the Town’s projections for those categories in FY 10.
TAXES
Real and Personal Property Tax
Although the significance as a percentage of all revenues can greatly differ from community to
community, a primary source of revenue for municipalities in the Commonwealth is real and personal
property taxes. For purposes of taxation, real property includes land, buildings and improvements
erected or affixed to land and personal property consists of stock, inventory, furniture, fixtures and
machinery. The Town's Board of Assessors determines the value of all taxable land, which is revalued
at fair market value every three years and updated every year. The Town of Swampscott revalued all
real property in FY 08 adjusting property values to within 90% of market value. FY 11 is the next
scheduled revaluation year for the Town. The Town’s Board of Assessors is also responsible for
determining the value of personal property through an annual review process.
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Major Changes:
There are three major factors that influence the amount of revenue generated by real and personal
property taxes:
1. Automatic 2.5% Increase – The levy limit is the maximum amount that can be collected through real
and personal property taxes by the municipality. Each year, a community’s levy limit automatically
increases by 2.5% over the previous year’s levy limit. This increase, which does not require any action
on the part of local officials, is estimated to be $865,896 for FY 10.
2. New Growth – A community is able to increase its tax levy limit each year to reflect new growth in
the tax base. Assessors are required to submit information on growth in the tax base for approval by the
MA Department of Revenue as part of the tax rate setting process. In FY 10, based on current trends,
new growth is estimated to be $275,000.
3. Overrides/Exclusions – A community can permanently increase its levy limit by successfully voting
an override. Debt and Capital exclusions, on the other hand, are temporary increases in a community’s
levy limit for the life of the project or debt service. Only a Debt or Capital exclusion can cause the tax
levy to exceed the levy ceiling. The levy ceiling is 2.5% of the valuation of the community. The ceiling
for the Town in FY 09 was $63,609,098. As the following shows, the Town is substantially under its
levy ceiling.
Year to Year Comparison
FY 06
Tax Levy (per RECAP)
$32,643,004
FY 07
FY 08
$35,394,942 $37,175,423
FY 09
$38,724,478
% Change
FY 10
FY 09 – FY 10
$40,155,733*
3.7%
*Estimated
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
FY06
FY07
FY08
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FY09
FY10
Motor Vehicle Excise Tax Receipts - State law (Proposition 2 ½) sets the motor vehicle excise rate at
$25 per $1000 valuation. The Town collects these monies based on data provided by the
Massachusetts Registry of Motor Vehicles. The Registry, using a statutory formula based on a
manufacturer’s list price and year of manufacture, determines valuations. The Town or town in which a
vehicle is principally garaged at the time of registration collects the motor vehicle excise tax.
The motor vehicle excise system was one of the first applications transferred to the Town's computer
system. Accounts are updated nightly, all processes and delinquent notices are automated and
information is provided to the deputy collectors on a quicker and more accurate basis.
In January 1992, the Registry of Motor Vehicles implemented a new computer tracking system that
will force auto owners to pay their excise taxes. Those who do not pay will not be allowed to renew
registrations and licenses. Cities and towns must notify the Registry of delinquent taxpayers and the
Town currently prepares an excise collection report on computer tape for the Registry of Motor
Vehicles.
Major Changes:
This revenue source had expanded in recent years as the Town has focused on this category as a source
of revenue expansion by attracting companies that register a large number of vehicles. Due to the
national economic situation and budgeting practices in previous years excise receipts are expected to be
level in FY10.
FY 06
FY 07
Motor Vehicle Excise
$1,977,981 $1,846,755
FY 08
$1,934,599
FY 09
FY 10
$1,850,000* $1,850,000*
% Change
FY 09 – FY 10
0%
*Estimated
$2,000,000
$1,900,000
$1,800,000
$1,700,000
$1,600,000
$1,500,000
FY06
FY07
FY08
FY09
FY10
Penalties and Delinquent Interest - This category includes delinquent interest on all taxes and tax title
accounts. It also contains demand fees on real and personal property taxes as well as demands and
warrants on late motor vehicle excise taxes.
Delinquent Interest and Penalty Charges - The Town receives interest on overdue taxes and excises.
Interest rates for overdue real and personal property taxes are 14%, and for tax title accounts, 16%.
The interest rate for delinquent excise tax accounts is 12% from the due date. If real and personal
property taxes are not paid by May 1, in the year of the tax, a demand for payment notice ($5) is sent to
all delinquent taxpayers. Delinquent motor vehicle taxpayers are sent a demand ($5), a warrant ($5),
and two separate notices from a deputy tax collector ($9 and $14). The deputy collector's earnings
come solely from delinquent penalty charges, and not from any salary or other form of compensation.
Demands are ($5) and warrants are not issued for delinquent water/sewer service accounts, which are
subject to a lien on the real estate tax bill. Once a delinquent real estate account goes into a process of
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tax title, there are other fees added to the property tax bills. These charges include the cost of recording
the redemption ($10/20) and demand notices.
In Lieu Of Tax Payments - Many communities, Swampscott included, are not able to put all the
property within its borders to productive, tax generating uses. Federal, state and municipal facilities,
hospitals, churches and colleges are examples of uses that are typically exempt from local property tax
payments. The Town currently negotiates with one entity for a PILOT payment of $8,075 per year.
Municipal Lien Certificates - The Town Collector issues a certificate indicating any amount owned
on a particular parcel of property to an individual requesting the information within five days of the
request. The cost per certificate is $25 per parcel
LICENSES AND PERMITS / SUMMARY
Licenses - License revenue arises from the Town's regulation of certain activities (e.g., selling
alcoholic beverages). A person or organization pays a license fee to engage in the activity for a
specified period. The primary licensing agency in the Town is the Board of Selectmen. All fees are set
by one of three methods: State law, Town By-Law or Licensing Body.
Permits - Permits are also required when a person or business wants to perform a municipally
regulated activity (e.g., building, electrical, or plumbing services). The bulk of the permit revenue is
brought in through building permits, collected by the Building Department. All construction and
development in the Town must be issued a building permit based on the cost of construction. The
Board of Selectmen adopted a revised permit fee schedule in Fiscal 2004.
The most common licenses and permits are briefly described on the following pages. A complete fee
schedule is available from the Board of Selectmen and the Building Department.
Liquor Licenses - Under Chapter 138 of the General Laws of Massachusetts, the Town is empowered
to grant licenses regulating the sale of alcoholic beverages. License fees vary depending upon the type
of establishment, closing hours, number of days open, and whether the license is for all alcohol or beer
and wine. All licenses issued by the Board of Selectmen, with the exception of short-term and seasonal
liquor licenses, have a maximum fee set by State statute.
The Town may issue liquor licenses within the limits of the State quota system, which is based on
population. The Town was already under the quota when the population increase revealed in the 2000
US Census increased the licenses available to the Town by seven. Short-term and seasonal licenses
carry a fee and do not fall under the State cap. Total revenue from short-term licenses will depend on
the number and length of events that receive licenses.
Common Victualer - The common victualer license allows food to be made and sold on the premises.
Entertainment - Entertainment licenses are issued for live performances, movie theaters, automatic
amusement machines, billiard tables, bowling alleys, and several other forms of entertainment.
Building Permits - Building permits are issued to qualified individuals and companies to do repairs,
alterations, new construction, or demolitions in the Town. The cost of permits is based on the
estimated cost of the project or by a set fee.
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Electrical Permits - Electrical permits are issued to licensed electricians to perform specific electrical
work. The cost of the permit is dependent on the number of switches, lights, alarms, and other
electrical components included in the job.
Plumbing Permits - Plumbing permits are issued to licensed plumbers to install and repair piping for a
specific job. The fee is based on the amount and type of work being done.
Weights & Measures - Weights & Measures permits are issued for scales, gas pumps and other
measuring devices.
Town Clerk Licenses & Permits - The Town Clerk issues licenses and permits primarily relating to
marriages, births, deaths and dog registrations.
Other Departmental Permits - Other Departments issue various permits including smoke detector, LP
gas, underground tank installation and removal, firearms, parking and street opening.
Major Changes:
The Board of Selectmen adjusted License and Permit Fees in almost all categories based upon an
analysis of similar fees in surrounding communities in FY09.
FY 06
Licenses and Permits
$203,415
FY 07
$175,000
FY 08
$176,160
FY 09
$160,000*
FY07
FY08
FY09
FY 10
$160,000*
% Change
FY 09 – FY 10
0%
*Estimated
$250,000
$200,000
$150,000
$100,000
$50,000
FY06
FY10
FINES AND FORFEITS
Parking Fines - The collection of outstanding parking fines continues to be an important source of
revenue to the Town. Parking violation revenues are used to partially fund the budgets of many Town
departments. The timely collection of fines has been aided by automation, and by State law that
violators are prohibited from renewing their driver’s licenses and registrations until all outstanding
tickets are paid in full.
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Major Changes:
Under the Municipal Relief Package passed by the legislature 2003 increased the amount of fines that
may be collected for violations of any regulations, orders, ordinances or bylaws regulating parking of
motor vehicles.
Parking Fines/
Moving Violations
FY 06
FY 07
FY 08
$99,714
$93,904
$91,634
FY 09
FY 10
$85,000* $85,000*
% Change
FY 09 – FY 10
0%
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$0
FY06
FY07
FY08
FY09
FY10
*Estimated
Moving Violations - Non-parking offenses result in fines for moving violations. Responding to the
community’s desires and public safety concerns that mostly focused on speeding violations in local
neighborhoods. Among the violations included in this category are speeding, passing in the wrong
lane, and failing to stop at the traffic signal. These fines, collected by the District Court, are distributed
to the Town on a monthly basis.
INTERGOVERNMENTAL REVENUE
Cherry Sheet - State Cherry Sheet revenue funds are the primary intergovernmental revenue and in the
case of many cities, Swampscott included, the single largest source of annual revenue. Cherry Sheet
revenue consists of direct school aid, local aid, and specific reimbursements and distributions such as
aid to public libraries, veteran's benefits, police career incentives, and a number of school related items.
For the FY 10 budget process, the Town projected an 8.4% increase of Cherry Sheet revenues based on
assumptions offered by Governor’s House 1 Budget.
Every year the Commonwealth sends out to each municipality a "Cherry Sheet", named for the pinkcolored paper on which it was originally printed. The Cherry sheet comes in two parts, one listing the
State assessments to municipalities for MBTA, MAPC, air pollution control districts, and the other
State programs; the other section lists the financial aid the Town will receive from the State for funding
local programs. Each Cherry Sheet receipt is detailed on the following pages.
School Aid - Chapter 70 school aid is based on a complex formula that takes into account: (1)
statewide average cost per pupil; (2) local district pupil counts, with weighing factors to reflect varying
costs among programs such as special education or vocational education, and (3) municipal fiscal
"ability to pay" for education, as measured by equalized valuation per capita as a percent of statewide
averages.
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Major Changes:
There is a proposal to overhaul the foundation budget and a new method for measuring municipal
ability-to-pay and for determining required local contribution and school aid amounts.
FY 06
Chapter 70
$2,051,980
*Estimated
FY07
$2,247,430
FY 08
$2,487,474
FY 09
$2,701,925*
% Change
FY 10
FY 09 – FY 10
$2,701,925*
0%
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
FY06
FY07
FY08
FY09
FY10
Local Aid - The major non-school state aid items are Lottery Aid and Additional Assistance. These
funds are unrestricted and can therefore be used by the municipality for any municipal purpose.
Major Changes:
The Lottery cap was removed during fiscal 2007 but the Governor has reduced the amount the Town
will receive in FY09 with his 9c cuts and he has reduced the these two categories again in his FY10
Budget.
Lottery
Additional Assistance
Total
% Change
FY 06
FY 07
FY 08
FY 09
FY 10
FY 09 – FY 10
$1,025,636
$1,237,915 $1,258,678
$1,136,025*
$352,328
$352,328
$ 352,328
$317,995*
___________ _________ __________ __________
_________
______
$1,377,964 $1,590,243 $1,611,006 $1,454,020 * $1,151,085**
-20.8%
*Estimated after FY09 9c cuts
** Estimated combined in FY10
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
FY06
FY07
FY08
FY09
FY10
School Transportation - Under Chapter 71, Section 7A, municipalities are reimbursed for prior year
expenses for general pupil transportation. Reimbursement is provided only for pupils transported more
than 1.5 miles, one way, to and from school, and is subject to a $5 per pupil local share deductible.
-37-
Chapter 71A, Section 8, and Chapter 71B, Sections 13 and 4, reimburse for bilingual and special needs
transportation, with special needs transportation not being subject to the 1.5 mile requirement. Chapter
71, Section 37D, reimburses for the costs of transporting pupils for the purpose of eliminating racial
isolation and imbalance, also without a mileage requirement.
School Construction - The School Assistance Act, as amended, provides for the reimbursement of
school construction projects that involve any of the following: The replacement of unsound or unsafe
buildings; the prevention or elimination of overcrowding; prevention of the loss of accreditation;
energy conservation projects, and the replacement of, or remedying of, obsolete buildings. The law
also provides formulas (involving equalized valuation, school population, construction costs, and
interest payments) for reimbursement of costs that include fees, site development, construction, and
original equipping of the school.
Police Career Incentive - Under Chapter 41 of the General Laws, members of participating police
departments receive a salary increase predicated on the amount of college credits earned toward a law
enforcement degree. The Commonwealth reimburses municipalities for one-half of this salary increase.
Under the revised law, officers are awarded a ten-percent increase in their base pay for an Associate's
Degree, a twenty percent increase for a Bachelor's degree and a twenty-five percent increase for a
Master's degree.
Veterans' Benefits and Aid to Needy Dependents of Veterans - Under Chapter 115, Section 6,
municipalities receive a seventy-five percent State reimbursement on the total expenditures made on
veterans’ benefits.
Highway Fund Distribution - Chapter 81, Section 31, of the Mass. General Laws directs funds from
the State’s highway fund reimbursement municipalities for certain roadway projects.
Real Estate Abatements - The State Cherry Sheet reimburses the Town for loss of taxes due to real
estate abatements to veterans, surviving spouses and the legally blind. The abatement categories are
authorized by the State. The Town is not empowered to offer abatements in other categories. Under
Chapter 59, Section 5, of the General Laws, municipalities are reimbursed for amounts abated in excess
of $175 of taxes of $2,000 in valuation times the rate, whichever is greater. A qualifying veteran or
their surviving spouse receives an abatement of $175 or $2,000 in valuation times the tax rate,
whichever is the greater. Chapter 59, Section 5, Clause 17c, of the General Laws, as amended by
Section 2, Chapter 653 of the Acts of 1982, provides a flat $175 in tax relief to certain persons over
seventy, minors, and widows/widowers. Chapter 59, Section 5, Clause 37a, of the General Laws as
amended by Section 258 of the Acts of 1982 provides an abatement of $500 for the legally blind.
Elderly Exemption - Under Chapter 59, Section 5, Clause 41b, of the General Laws as amended by
Section 5, of Chapter 653 of the Acts of 1982, qualifying persons over seventy years of age are eligible
to receive a flat tax exemption of $500.
State Owned Land - The State reimburses communities in which certain types of state owned land is
located. Payment is for the amount of tax on the land only if the parcel were held privately, not for
buildings or any other improvements erected on or affixed to the land.
MISCELLANEOUS REVENUE
Interest On Investments - Under Chapter 44 Section 55B of the Mass. General Laws, all monies held
in the name of the Town which are not required to be kept liquid for purposes of distribution shall be
-38-
invested in such manner as to require the payment of interest on the money at the highest possible rate
reasonably available. The investment decision must take into account safety, liquidity and yield.
Major Changes:
Interest rates on investments have declined in FY 08 through FY09 and are expected to continue to
decline through FY 10. In addition, the overall cash balance of the Town is expected to decrease
during FY 09 as: 1) the Town uses reserves to balance the budget, and 2) new high school funding is no
longer available.
Interest on Investments
FY 06
$591,208
FY 07
$671,019
FY06
FY07
FY 08
$270,247
FY 09
$165,000*
FY 10
$165,000*
FY09
FY10
% Change
FY 09 – FY 10
0%
*Estimated
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
FY08
INTERGOVERNMENTAL / INTERFUND TRANSFERS
Water and Sewer Fund Transfer - The Water and Sewer Enterprise Funds, financed by water and
sewer usage charges, provide reimbursements for direct and indirect costs associated with a variety of
Town services, including those offered by Technology, the Accountant, the Town Administrator,
Treasurer/Collector, Personnel, Town Counsel and the Town Clerk. Additional, enterprise funds
provide reimbursements for employee benefits and maintenance of the Water and Sewer accounting
and billing systems along with property/casualty insurance and worker’s compensation policies.
-39-
GENERAL & ENTERPRISE FUND REVENUE BY YEAR
LOCAL RECEIPTS
Motor Vehicle Excise
Boat Excise
Mooring Fees
Penalties & Interest
PILOT
Rentals
Nahant Tuition
Library Revenue
Recreation Receipts
Other Dept Revenue:
Police
Fire
Selectmen
Assessor's
Treasurer
Health
DPW
Weights & Measures
Clerk
Election
Panning Board
ZBA
Collector
Towing
Building Inspector
Fines
Investment Income
Misc Non-Recurring:
Other State Revenue
Misc Revenue
Medicaid
Non-Contrib Reimb
Bond Premiums
Sale of Assets
Add. State Aid
TOTAL LOCAL RECEIPTS
PROPERTY TAXES
STATE AID
OTHER FINANCING SOURCES
TOTAL GENERAL FUND REVENUES
Water & Sewer Enterprise Funds
User Charges
TOTAL REVENUES GENERAL &
ENTERPRISE FUNDS
Estimated
FY09
Estimated
FY10
Actual FY06
Actual FY07
Actual FY08
1,977,981
7,384
17,720
109,499
87,970
1,276,181
8,701
20,183
1,987,561
5,375
17,746
133,426
8,075
85,990
1,377,399
7,659
18,588
1,934,599
4,705
20,467
153,858
8,075
105,945
1,285,120
8,500
29,106
1,850,000
4,700
20,300
125,000
8,075
90,000
1,220,125
5,000
10,000
1,850,000
4,700
20,300
125,000
8,075
90,000
1,219,648
5,000
10,000
12,982
26,179
30,800
1,075
6,371
45,357
93,240
2,055
27,872
251
2,320
19,301
13,640
5,000
203,415
99,714
591,208
13,325
25,991
35,346
679
1,062
51,181
124,153
7,659
28,699
4,688
20,955
12,715
5,500
228,323
93,905
671,019
13,485
30,716
36,766
222
1,125
67,566
97,835
2,350
26,830
1,175
12,850
10,940
4,900
176,160
91,634
270,247
13,000
30,000
35,000
1,100
1,500
35,000
95,000
3,500
21,400
2,000
19,000
13,500
5,000
160,000
85,000
165,000
13,000
30,000
35,000
750
1,000
35,000
95,000
2,500
21,400
1,500
12,000
13,500
5,000
160,000
85,000
165,000
293
6,424
34,545
24,808
2,533
4,755,002
78,849
130,082
27,987
81,208
2,574
87,611
16,357
50,387
23,419
2,500
88,000
19,500
15,000
2,500
100,000
18,775
15,000
5,285,145
4,575,524
4,143,200
4,144,648
32,066,344
34,847,292
36,885,921
38,724,478
40,155,733
3,370,508
4,101,929
4,620,093
4,653,122
4,215,519
500,000
1,236,811
1,310,000
1,215,000
1,010,000
40,691,854
45,471,177
47,391,538
48,735,800
49,525,900
4,580,775
5,557,612
5,006,421
5,548,571
5,668,066
45,272,629
51,028,789
52,397,959
54,284,371
55,193,966
-40-
General Fund Expenditures
-41-
-42INTERGOVERNMENTAL
EMERGENCY MANAGEMENT
MEDICAID
686,704
CHAPTER 1 REIMBURSE
113,500
MISC STATE
80,147
VETERANS ABATEMENTS
0
SURVIVING SPOUSE ABATEMENTS
0
BLIND ABATEMENTS
0
ELDERLY ABATEMENTS
20,696
STATE LAND
49,324
CHARTER SCHOOL REIMBURSMENT 21,435
SCHOOL CONSTRUCTION
10,022,730
SCHOOL TRANSPORTATION
111,790
SCHOOL CHAPTER 70
32,435,768
TUTION STATE WARDS
120,813
OTHER STATE SCHOOL
515
POLICE CAREER INCENTIVE
158,101
VETERANS BENEFITS
65,502
ADDITIONAL ASSISTANCE
4,274,507
LOTTERY
4,646,422
HIGHWAY FUND
142,060
TOTAL INTERGOVERNMENTAL 52,950,013
SALE OF ASSETS DPW
0
SALE OF FIXED ASSETS
200,749
0
MISC. REVENUE CITY
113,961
RESTITUTION
0
REFUNDS PRIOR YEARS
73,782
CLOSEOUTS/STABILIZATION
0
SURPLUS OVERLAY
0
MISCELLANEOUS
0
BOND PROCEEDS
0
BOND PREMIUM
13,950
BOND ACCR'D INTEREST
(0)
EARNINGS ON INVESTMENTS
1,555,496
TRANSFERS FROM SPECIAL FUNDS 155,000
PARKING METER FUND
CIVIL DEFENSE
SCHOOL GRANT INDIRECT
TRANSFERS FROM ENTERPRISE
721,537
SEWER FUND
WATER FUND
TOTAL MISC. REVENUE
2,834,474
GENERAL FUNDS TOTAL
81,534,638
0
423,027
0
2,797
14,495
22,248
1,488
20,700
61,271
0
9,762,034
127,747
35,547,412
103,996
815
174,563
143,390
4,274,507
5,450,923
0
56,131,413
0
9,587
8,358
0
1,879
9,677
0
0
0
0
0
0
2,105,844
133,734
224,665
9,232,148
116,774
39,868,727
0
0
193,825
116,874
4,274,507
5,677,474
142,060
60,618,201
9,503,681
128,654
37,834,256
101,100
0
175,000
68,843
4,274,507
5,250,941
142,060
58,247,999
0
850,000
0
0
13,167
23,498
1,575
20,682
86,890
0
650,000
0
0
13,167
22,248
1,575
20,696
61,271
434,233
543,124
3,340,113
434,233
543,124
2,768,738
175,000
12,756
185,000
129,000
12,384
149,997
1,990,000
0
0
0
0
0
0
0
0
0
0
0
0
1,500,000
721,537
3,215,281
86,716,808
88,979,181
93,896,433
0
200,000
0
0
0
1,250
0
(14)
25,619
0
(271,533)
(11,880)
2,034,471
(101,100)
0
18,825
48,031
0
426,533
0
2,370,202
0
0
0
0
0
0
0
0
0
0
0
0
490,000
0
46,000
372
35,003
0
0
0
571,375
4,917,252
N/A
30.8%
N/A
N/A
0.0%
5.6%
0.0%
-0.1%
41.8%
N/A
-2.9%
-9.2%
5.4%
-100.0%
N/A
10.8%
69.8%
0.0%
8.1%
0.0%
4.1%
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
32.7%
N/A
35.7%
3.0%
23.3%
N/A
0.0%
0.0%
20.6%
5.7%
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Board of Selectmen
Mission Statement
In accordance with the Town Charter and local by-laws, the Board of Selectmen is a legislative body of
five, elected town-wide on staggered terms. The Board’s primary responsibilities include serving as a
policy-making authority, appointing authority and licensing board. Of significant responsibility is the
approval of articles to be placed on town meeting warrants, adopting the annual Town Administrator
submitted budget, the hiring of the Town Administrator, the approval of liquor and victualer licenses,
the confirmation of employee appointments and the appointments to town boards and commissions.
The Board also serves ex-officio as the town’s Water and Sewer Commissioners and is responsible for
setting water and sewer rates.
-43-
Town Administrator’s Office
Mission Statement
The Town Administrator is responsible for the daily administration of the municipal business affairs of
the Town. The Town Administrator is the Chief Administrative, Financial and Procurement Officer of
the Town and is the primary officer responsible for the implementation of Board of Selectmen policy
and town by-laws. The Town Administrator sets the strategy of the Town in accordance with Board of
Selectmen directives, sets overall operating goals for the Town, which determines the departmental
goals, and oversees the efficient and effective administration of town government to achieve those
goals. The Town Administrator is responsible for ensuring the continued economic, social, and
financial viability of the Town, and also for ensuring the delivery of quality services to the residents
and taxpayers of the Town.
Significant Changes
The Town Administrator has communicated that he will not seek an extension of his contract which is
due to expire on December 31, 2009. Therefore, there will be a need to coordinate the transfer of
responsibilities to an interim Town Administrator and ultimately to a permanent successor.
Previous Year Accomplishments
Provided a balanced budget to the Selectmen and Finance Committee which only minimally
impacts services even in the face of significant increases in non-discretionary costs;
Completed the relocation of the town hall from the Temple Israel property back to the newly
reconstructed and expanded Elihu Thomson Administration Building;
Successfully negotiated with all the town’s unions participation in the State’s Group Insurance
Commission health insurance program;
Worked as part of the ROC Steering Committee to bring a Regional Operation Center to Essex
County;
Coordinated the first ever Swampscott Business Owners Forum, the goal of which was to generate
ideas on how local government could better serve the needs of local businesses;
Participated as part of a working group, established by the Salem State College Enterprise Center,
to improve economic development opportunities on the North Shore;
Successfully partnered with the Swampscott Renewable Energy Committee to explore
implementing alternative sources of energy in Swampscott. A part of that effort a study was
completed regarding the feasibility of constructing a wind turbine(s) in certain locations of the
Town;
As a member of the Massachusetts Municipal Personnel Association’s Salary Survey
Implementation Committee, helped select and implement the first State- wide electronic database
for municipal salaries;
-44-
Submitted requests to the Governor Patrick’s office to fund three town projects, with a cost of more
than $13 million, using federal stimulus funding;
Continued the town-wide replacement of street signs;
Based on professional experience, accomplishments and education, recognized by the International
County and City Managers Association as a Credentialed Manager.
FY 10 Goals
Implementation of a fully function Geographical Information System (GIS) by August 15, 2009;
Work with surrounding communities to establish regional solutions in the area of education,
including distance learning and special education transportation by December 31, 2009;
Complete performance evaluations of all management employees by December 31, 2009;
Develop a goals based compensation program for all management employees by February 1, 2010;
Successfully negotiate new collective bargaining agreements will all six employee unions by June
30, 2010;
Successfully negotiate Purchase and Sales Agreements for the Greenwood Avenue, Temple Israel,
Philips Beach Fire Station and former Senior Center properties by June 30, 2010.
-45-
Town Administrator Personnel Listing
FY09
STAFF
POS.
Department
Title
Administrator
Town Administrator
Administrative Assistants
Total
-46-
1
1
2
FY10
STAFF VARIANCE
POS.
+/(-)
1
1
2
0
0
0
Personnel
Mission Statement
The Personnel Department establishes and maintains an equitable personnel system that promotes the
efficiency and economy of government and the morale and well-being of all Town employees. The
Personnel Department establishes and monitors personnel policies and procedures, ensures fair and
consistent hiring activities, assists in the coordination of collective bargaining sessions, manages
employee benefits and provides staff training and development opportunities. The Personnel
Department is responsible for recruiting, selecting, and developing employees on the basis of their
abilities, knowledge, and skills and ensuring that the work environment and the procedural guidelines
of the Department are free from any instances of discrimination of any kind.
Significant Changes
Due to staffing changes, the Personnel department assumed the responsibility of monitoring on the job
injuries. The Personnel department remains a necessary resource and is readily available to provide
responsive, timely and accurate support and information to departments, employees and the general
public relative to human resources as well as providing back-up support to the Town Administrator’s
office.
Continued to work with employees and department heads relative to confidential work related
issues;
Assisted in the hiring process for the part time clerk to the Assessor’s department and
approximately sixty five Recreation summer employees;
Assumed the responsibility for tracking worker’s compensation benefits and claims for all on the
job injuries;
Heard grievances at the step 2 level with Clerical Union, Department of Public Works Union and
Library Union;
Continued monthly labor management meetings with the appropriate unions in accordance with
collective bargaining agreements;
Attended training and prepared salary data on MMPA Web-Based Benchmark System;
Monitored attendance records to ensure proper use of sick, vacation, personnel, FMLA and other
leave time in accordance with the various contracts and the Personnel Policy;
Reviewed & maintained files for all appointed personnel inclusive of boards, committees and
commissions and prepared relative appointment documentation;
-47-
Assisted department managers in the administration of fair and responsible personnel practices
inclusive of progressive discipline;
Under the supervision of the Town Administrator continued to research policies for
implementation.
FY 10 Goals
Assist the Treasurer/Collector with the successful transition to the Group Insurance Commission
(GIC) health plan;
Monitor and track vacation, sick, personal and FMLA leave time for all employees within
contractual guidelines. Prepare documentation relative to compensated absences by July 15, 2010;
Initiate regular training sessions for loss control and Employee Assistance Programs through FY10;
Continue in the creation of a complete employee handbook for distribution to all new employees;
Continue to update all current & newly implemented policies, union & non-union contracts on the
Intranet for ready availability to employees by July 15, 2010;
Continue efforts to provide job descriptions for all classifications in accordance with ADA
specification and requirements by December 2009;
Continue with monthly Labor Management Meetings in accordance with the appropriate collective
bargaining agreements through June 2010;
Continue to research policies for implementation with Town Administrator approval through FY10;
Reinforcing with management the importance of familiarizing themselves with the Union contract(s)
that pertain to their employees as well as Town policies.
-48-
Personnel Staff Listing
FY09
STAFF
POS.
Department
Title
Personnel
Personnel Manager
Assistant Personnel Manager
Total
-49-
.75
0
.75
FY10
STAFF VARIANCE
POS.
+/(-)
.75
0
.75
0
0
0
Town Accountant
Mission Statement
The Town Accountant provides the controllership and audit functions for the Town and its departments
and agencies. The Accounting Department protects the fiduciary interests of the Town by ensuring that
the financial records are accurately maintained and preserved; supervising and monitoring the
expenditure of Town funds; utilizing sound accounting practices; and performing all other auditing and
accounting functions pursuant to the Town Charter, Town By-Laws and laws of the Commonwealth of
Massachusetts.
Significant Changes
There are no significant changes within the Town Accountant’s office.
In cooperation with the Assessing Department, submitted the 2009 recapitulation ahead of
schedule;
Awarded the Distinguished Budget Presentation Award by the GFOA.
FY 10 Goals
Comply with State filling requirements by completing the Balance Sheet by September 15;
Comply with State filing requirements by completing Schedule A (a comprehensive report of Town
and School revenues, expenditures and account balances) by October 31;
Work with external auditors to produce the Town Comprehensive Annual Financial Report (CAFR)
by March 2010;
Submit the FY 10 Budget for the “Distinguished Budget Presentation Award” to the GFOA by
August 1, 2009;
-50-
Town Accountant Personnel Listing
FY09
STAFF
POS.
Department
Title
Accounting
Town Accountant
Assistant Town Accountant
Total
-51-
1
1
2
FY10
STAFF VARIANCE
POS.
+/(-)
1
1
2
0
0
0
Technology
Mission Statement
The Technology department maintains all aspects of our deployed systems throughout the town from
phone switches and PC's to Swampscott's state of the art fiber optic network that connects our Town
Hall, Police and Fire Departments, Senior Center, Library, High School and our Town Hall Annex.
As the efficient use of our infrastructure and exchange of data between departments continues to
grow, so to will the quality of service being provided to the citizens of Swampscott.
Significant Changes
This year’s most significant change was the installation of a new file server and a new MUNIS
financial server.
Maintenance of all Department websites, allowing them to post information with current news and
events within the department;
Maintained the Cable Channel Equipment for the Towns Government Channel 16;
Continued to replace older, outdated pc’s as part of a rotating replacement program;
Purchased and installed Postal Express software, which will allow a 5 – 7 cent savings on every real
estate and water/sewer bill mailed;
Worked with the Assistant Engineer on the Town’s GIS;
Replaced the Town’s file server;
Researched and replaced the town’s MUNIS financial server.
FY 10 Goals
Continue to research future technology and how it can be utilized creatively for efficiency and
effectiveness for the town through June 2010;
Upgrade existing clients to Microsoft Office 2007 Professional to ensure smooth email and
database operation by September 2009;
Upgrade pc’s and peripherals as needed through June 2010;
Research and possibly purchase smart scan software by December 2009.
-52-
Technology Personnel Listing
Department
Title
Technology
Network Specialist
FY09
STAFF
POS.
Total
-53-
FY10
STAFF VARIANCE
POS.
+/(-)
0
0
0
0
0
0
Treasurer/Collector
Mission Statement
The Treasurer’s Office preserves, protects and manages the financial resources of the Town, among
other responsibilities. The Treasurer is responsible for receipt, accurate accounting and prudent
investment of all Town funds to maximize yields while maintaining adequate liquidity and ensuring
compliance with Massachusetts General Laws, Town ordinances and any other applicable financial
mandates. Responsible for maintaining and paying Town payroll and managing employee benefits,
such as, but not limited to, health, dental and life insurance, deferred compensation, and the Employee
Assistance Program.
The Collector (serving as both tax collector and town collector) is responsible for providing a single
point of contact to taxpayers and municipal customers for all financial transactions. The Collector is
responsible for the billing, collection and accurate accounting of all taxes, fees and charges. The
Collector’s Office mails and processes payments for municipal invoices each year including property
and personal property tax bills, automobile excise tax bills, water/sewer usage bills, boat excise tax
bills, harbor mooring fee bills, fire alarm fee invoices and varying amounts of water service, sewer
apportionment, school tuition, rent and non-contributory retirement reimbursement invoices.
Significant Changes
The most significant change this year was the negotiation and entering of the State’s Group Insurance
Commission (GIC). The Treasurer’s Office was responsible for notifying and re-enrolling all 1100
eligible employees and retirees
Worked with the State’s Group Insurance Commission to ensure a smooth transition into the GIC
insurance plans;
Notified, gathered the necessary documentation and re-enrolled all employees who obtain their
health insurance through the Town. In addition, met with employees and retirees to discuss the
insurance change and the options available to them;
Completed the necessary paperwork to finalize the 2% Loan the Town obtained from the
Massachusetts School Building Authority;
Researched, coordinated and offered employees a Health Insurance Flexible Spending Account;
Researched more user friendly online payment sites for real estate, motor vehicle and possibly
water/sewer payment.
-54-
FY 10 Goals
Have year-end cash process complete and reconciled for auditors by September 2009;
Place all outstanding real estate into tax title by October 2009;
Audit all insurance bills on a monthly basis for accuracy by July 2009;
Continue to work with the GIC to maintain compliance through June 2010;
Increase interest revenue by June 2010;
Research all un-cashed payroll and accounts payable checks, and notify the recipients by January
2010.
-55-
Treasurer/Collector Budget
Expense Line Item
2008
Actual
Wages & Salaries
Overtime
Other Salary & Benefit
152,329
0
2,650
198,885
0
2,200
203,858
0
3,250
4,973
0
1,050
Total Wages & Salaries
154,979
201,085
207,108
6,023
Services
Supplies
Other
0
92,660
0
0
52,500
0
0
45,500
0
0
(7,000)
0
Total Operating
92,660
52,500
45,500
(7,000)
0
0
0
247,639
253,585
252,608
Capital
Total Department
2009
Budget
2010
Budget
Dollar
Variance
0
(977)
Treasurer/Collector Personnel Listing
Department
Title
Treasurer/Collector
Treasurer/Collector
Assistant Treasurer
Clerk
Total
-56-
FY09
STAFF
POS.
FY10
STAFF
POS.
VARIANCE
+/(-)
1
0
2
3
1
1
2
4
0
1
0
1
Town Clerk
Mission Statement
The Town Clerk is the primary agent responsible for serving the public through the provision of public
records, vital statistics (births, deaths, and marriages), elections and general information. The Town
Clerk is the keeper of the public record and is responsible to document and certify the actions of all
Annual and Special Town Meetings. The Clerk’s Office is the official filing agent for the Town and as
such accepts, processes, records and maintains all municipal records including, but not limited to,
notices and minutes of all public meetings, appointments and resignations of public officials,
bankruptcy filings, Planning Board and Zoning Board of Appeals applications and decisions and
Certificates of Business and dog licenses. The Town Clerk insures that all public records are safely
preserved and readily accessible for inspection and retrieval.
The Town Clerk’s Office is dedicated to providing a safe environment for voting, accurate tabulation
and reporting of vote counts, up-to-date voter registration (through the VRIS system and through our
office filing system), as well as information for candidates and help with voter registration. Our office
operates under the Campaign and Political Finance laws to keep annual financial reports up to date.
This office is responsible for overseeing the Annual Street Listing as compiled through the annual
census.
Significant Changes
In 2008 the Town Clerk’s office and the Board of Registrar’s successfully managed 5 elections. On
June 5, 2008 the Town Clerk along with every other department moved back to the newly renovated
Town Hall at 22 Monument Ave.
Processed vital records requests as needed;
Compiled and sent to printer the FY07 Annual Report;
Maintained VRIS (voter registration information system) calendar of compliance;
Successfully completed and certified Special State election (3/4/08);
Successfully completed and certified Local election (4/29/08);
Completed Attorney General submission for approval of changes to the Town’s General ByLaws as adopted at the May 2008 Annual Town Meeting. Approved - 9/24/08;
Successfully completed and certified State Primary election (9/16/08);
Successfully completed and certified Presidential election (11/4/08).
-57-
FY 10 Goals
Board of Registrar’s will prioritize and implement change of polling places by December 2009;
Computerize vital records by December 2009;
Continue timely processing of vital records requests;
Assist MAPC with Federal 2010 Census;
Continue to maintain VRIS calendar of compliance through June 2010;
To become a Justice of the Peace by June 2010.
Town Clerk Personnel Listing
Department
Title
Town Clerk
Town Clerk
Clerk
Total
-58-
FY09
STAFF
POS.
FY10
STAFF
POS.
VARIANCE
+/(-)
1
1
1
1
0
0
2
2
0
Mission Statement
The Town Planner/Conservation Agent coordinates town-wide planning and environmental policy and
programs in view of balancing physical development with natural resource conservation and protection.
The Town Planner/Conservation Agent acts as a technical aide to, and liaison between, the
conservation commission, planning board, the public and other town departments, boards and
committees as needed. Additional responsibilities include assisting the planning board in the
administration of the zoning by-laws, subdivision control law and subdivision regulations and the
conservation commission in administering the Wetlands Protection Act.
Significant Changes
The resignation of the Danielle Lipes, the Town’s Planner/Conservation Agent and the decision not to
backfill this position.
Updated and implemented Site Plan Review policy;
Updated Planning Board application forms;
Established a filing system for Planning Board applications;
Developed and implemented a new policy for distributing information to
Conservation Commissioners;
Developed submittal guidelines to assist the public when filing with both the Planning Board and
Conservation Commission;
Initiated a comprehensive review of the Zoning By-law by fostering the development of a Zoning
By-law Review Committee.
FY 10 Goals
To amend the spelling, syntax and punctuation of the zoning by-laws in view of improving its
general clarity by November 2009;
To continue with the G.I.S. implementation plan through June 2010.
-59-
Planning/Conservation Personnel Listing
Department
Title
Town Planner
FY09
STAFF
POS.
Total
-60-
FY10
STAFF VARIANCE
POS.
+/(-)
1
0
(1)
1
0
(1)
Assessing
Mission Statement
The Assessing Department provides the Town with fiscal stability by ensuring the Town’s personal and
real property is promptly, fairly, and equitably valued and classified. The Assessing Department
determines fair market value of all property for the purposes of taxation. Additionally, the Department
administers motor vehicle and boat excise taxes in a fair and efficient manner. The Department also
administers the statutory exemption program for eligible taxpayers and administers the senior
abatement work off program. In conjunction with the Town Accountant, the Assessors prepare the
annual recap for the purpose of setting the annual tax rate.
Significant Changes
In fiscal year 2009, the Assessors performed an interim year reassessment of real and personal property
values in compliance with statutory and Department of Revenue requirements. New growth revenues
were approximately 50% higher than fiscal year 2008. Approximately 60% of the increase in growth
was due to changes in telecommunications law which resulted in adding previously exempt personal
property to the tax rolls. In conjunction with the Assistant Engineer and other impacted Department
Heads, the Assessors continued their efforts toward implementing GIS by resolving conflicts between
the tax maps and electronically stored field cards. The Assessing Department continued its efforts of
recollecting residential real estate data. In FY 2009, approximately 600 properties were visited for
purposes of measuring and listing data.
Successfully met all Assessor Department Municipal Calendar goals simultaneous with continuing
professional development;
Negotiated/managed the settlement or withdrawal of pending ATB cases with very little impact on
the overlay budget;
Worked collaboratively with the BOA, support staff, government agencies and Department Heads
to ensure procedural compliance, equitably resolve property tax issues, promote efficient
operations, and maximize utilization of available resources within the budget.
FY 10 Goals
To continue working collaboratively with the Assistant Engineer and other Department Heads
toward the goal of implementing a GIS program, and promoting other efficiencies and
effectiveness;
Permit reviews to be completed by June 30, 2009; Sales review to be completed by October 2009;
Interim Year Reassessment, Classification hearing and setting the tax rate to be completed by
November 2009;
-61-
Continue efforts complying with cyclical inspection program;
Work with personal property taxpayers to achieve greater compliance with submitting annual
“Forms of Lists.” Visit personal property accounts to satisfy DOR reporting requirements for FY
2010.
Assessing Personnel Listing
Department
Title
Assessing
Assistant Assessor
Clerk
FY09
STAFF
POS.
Total
-62-
FY10
STAFF VARIANCE
POS.
+/(-)
1
1.5
1
2
0
.5
2.5
3
.5
Retirement
Mission Statement
The Town Retirement System provides pension and annuity payments to approximately 240 retirees,
and collects pension contributions from approximately 237 active employees as of December 31, 2008.
The Segal Company performed an actuarial valuation as of January 1, 2008. The Town adopted this
actuarial schedule and began the process of fully funding the outstanding liability of the Town’s
Retirement System by the Year 2028, as well as continuing to fund the current cost of benefits. The
original schedule is reviewed and updated every three years. The latest update to this funding schedule
was also prepared by PERAC based on their actuarial valuation.
-63-
Police
Mission Statement
The Swampscott Police Department is a community-oriented police department, committed to
providing professional service to all, with fairness, compassion and respect, regardless of religion, age,
race, color, creed, nationality or lifestyle. Working in concert with the community we endeavor to
prevent crime, protect life and property, and preserve the peace, order and safety in Swampscott. We
nurture public trust by holding ourselves to the highest standards of performance and ethics.
Significant Changes
A commemorative badge modeled after an early 1900s Swampscott Police Department badge was
issued and worn by officers on their uniforms for the 125th anniversary of the formal organization of
the Police Department. By the consensus of the membership it was decided to continue to wear that
badge as the official badge of the Police Department going forward.
We replaced 7 portable radios and purchased 2 cruiser lap top computers and a new cruiser;
We Conducted an Active Shooter training exercise at the High School. The training provided by the
Massachusetts State Police Special Weapons Unit involved exercises simulating search and rescue
response to active shooting scenarios;
Representatives of the Police Department served on the Respect for Human Differences Task
Force, which succeeded in renewing the Town’s status as a No Place For Hate Community.
Officers participated in the planning and support of the first annual Walk for Respect for Human
Differences;
Officers worked with the community and Town departments to solve traffic and parking related
issues throughout the town. The Governors Highway Safety Commission funded four separate
enforcement initiatives for the Department. These consisted of two” Click it or Ticket” and two
O.U.I. enforcement efforts. The grant also funded the purchase of a new mobile traffic counter ;
We continued the D.A.R.E. program, using a combination of Department and donated funds;
We strengthened on-line training program, which is conducted on duty without overtime costs;
We continued to work to renovate or build a police facility. The Town Building Use Committee
recommended the construction of a new police facility to be built on the town owned site adjacent
to the Pumping station on Humphrey Street;
The manner in which awards to officers was formalized. A number of officers were recognized
during the year for exceptional conduct;
-64-
We worked with the Town’s Personnel Director to refine the workers comp application and
documentation process.
FY 10 Goals
Procure design for a new police station. The need for increased space, accessibility for disabled
persons, enhanced security, a safe environment for persons in police custody and employees and
adequate accommodations for female employees, must be addressed by June 2010;
Establish an on-line training program to reduce overtime cost of officer training typically conducted
outside the regular tour of duty by October 2009;
Institute a false alarm program of fines for repeated alarms by July 2009;
Work with the schools to place security cameras to remotely monitor outdoor locations on school
properties. Funded at 50% with a federal grant of $64,000 by June 2010;
Explore light duty alternative for officers on injured leave by July 2009;
Work toward obtaining certification status with the Massachusetts Accreditation Commission. To
be achieved by June 2010;
Train officers in the use of portable breath testers to enhance our response to underage drinking by
July 2009;
Establish a practice of identifying officers with repeat at-fault cruiser accidents and provide
remedial driver training by July 2009;
Conduct compliance checks of liquor establishments in Swampscott. Conduct a training class for
license holders and their employees to address serving underage persons and the various
responsibilities of their liquor license by December 2009;
The Swampscott Police will collaborate with other police departments as part of the Southern Essex
Coalition to look at regional issues pertaining to youth crime and gangs by June 2010.
-65-
Police Personnel Listing
FY09
STAFF
POS.
Department
Title
Police Department
Police Chief
Captain
Lieutenants
Sergeants
Patrol Officers
Matrons
Animal Control Officer
Administrative Assistant
Total
-66-
1
1
4
6
21
.5
0
1
34.5
FY10
STAFF VARIANCE
POS.
+/(-)
1
1
4
6
20
.5
0
.5
33
0
0
0
0
(1)
0
0
(.5)
(1.5)
Fire
MISSION STATEMENT
The mission of the Swampscott Fire Department is to provide optimum protection from fire loss, and
prompt and professional response to medical emergencies. Our objective is always to prevent loss of
life and property through a proactive approach for fire prevention, however when fire does occur to
contain and extinguish it with minimum loss. The fire department is comprised of three divisions.
Suppression division is responsible for responding to all calls of an emergency nature. Fire prevention
is responsible for all public fire related education as well as all code enforcement. Administration
includes the office of the chief of department, training and operations, and fire investigation.
Significant Changes
Lieutenant Bruce Gordon retired after 37 years of service and Lieutenant David Marsh resigned for
employment in a local police department. Chief Richard Carmody announced his retirement July 2008.
Took delivery of new Chevrolet Tahoe, designated Car 21;
Secured a Homeland Security grant for portable gas monitors for the apparatus;
Secured a state equipment grant of $5300 for much needed equipment;
Secured a Student Awareness of Fire Education (S.A.F.E.) grant for $3800;
Had all command level officers trained in ICS 300;
Replaced all Defibrillators with a donation from Action Ambulance;
Increased EMS, structure fires, and hazardous materials training;
Continued policy of public awareness of fire department through programs like S.A.F.E (Student
Awareness of Fire Education), public safety day (in conjunction with Swampscott Police
Department);
Working on decreasing call-handling time of 911 calls, which involve Swampscott Police, Action
Ambulance and Lynn Fire Alarm;
Responded to 2672 alarms and 1240 Non-Emergency Incidents.
-67-
FY 10 Goals
To request that all asbestos tiles be removed from the Fire Station by June 2010;
To continue to work on the upgrade of our computer system throughout FY2010;
To continue to train in all areas of fire suppression throughout FY2010;
To continue to monitor and respond to homeland security developments throughout FY2010.
Fire Personnel Listing
Department
Title
Fire Department
Fire Chief
Deputy Chief
Captains
Lieutenants
Fire Fighters
FY09
STAFF
POS.
1
1
4
4
25
35
Total
-68-
FY10
STAFF VARIANCE
POS.
+/(-)
1
1
4
4
24
34
0
0
0
0
(1)
(1)
Mission Statement
The Emergency Management Agency and in particular the Director is responsible for obtaining and
coordinating and managing resources in the event the Town has an incident, natural or manmade, that
exceeds the resources and/or capabilities of the Town in order to minimize property loss and preserve life.
The Director reports directly to Region 1 of the Massachusetts Emergency Management Agency at the
State level and the Town Administrator and Board of Selectmen at the local level.
The Agency is mandated by Federal Law and the Town is required to maintain a current and up to date
Comprehensive Emergency Management Plan that addresses “all hazards” and includes annexes for
hazardous materials and Terrorism. The Director is the “White Team” representative for the Statewide
Anti-terrorism Unified response Network (SATURN). The Agency is also active in the Local
Emergency Planning Committee (LEPC) and the Community Emergency Response Team (CERT).
The Agency represents the Town in applying for grants or directing a grant to an appropriate
department in the area of weapons of mass destruction (WMD), many of which the Town receives
nothing for, but we still must participate in order to maintain eligibility for further grant considerations.
The Agency is responsible for mitigation and financial recovery from natural disasters as well as
hazardous accidents that may occur.
Significant Changes
There were no significant changes.
Worked with all Departments to undergo training on the use of the National Incident Management
System (NIMS);
Attended State and Federal educational conferences and briefings to continue striving to be
compliant in all areas of Emergency Management mandates.
FY 10 Goals
To replenish First Responder Food and medical supplies by July 2009;
To further enhance GIS for the Town through June 2010;
To strengthen the communications systems and enhance interoperability by June 2010.
-69-
Emergency Management Personnel Listing
Department
FY09
STAFF
POS.
Title
Emergency Management Director of Emergency Mgmt
Total
-70-
.5
.5
FY10
STAFF VARIANCE
POS.
+/(-)
.5
.5
0
0
Building Department
Mission Statement
The Building Department enforces laws and state codes, promulgates and enforces reasonable rules and
regulations relating to building construction, zoning enforcement, health and sanitation, and weights
and measures for the purpose of protecting public health and safety. The Inspectional Services
Department is also responsible for making inspections, issuing permits, licenses and certificates, and
provides for appeals and variances as mandated by the state sanitary code, the state environmental code
and various other State codes and Town By-Laws.
Significant Changes
The downturn in the economy has resulted in decreased revenue projections.
Continued archived information retrieval;
Developed computer-printed Plumbing, Gas & Electrical permits;
Established a computerized database for all permits and inspections;
Continued inter-departmental cooperation to simplify the permitting process;
Increased permit fees by 20%.
FY 10 Goals
Identify, classify and organize all buildings requiring periodic inspection by August 2009;
Establish a Periodic Inspection Cycle by September 2009.
-71-
Building Department Personnel Listing
FY09
STAFF
POS.
Department
Title
Inspectional Services
Building Inspector
Clerical
Plumbing/Gas Inspector
Wiring Inspector
Local Inspector
Total
-72-
1
1
.5
.5
0
3
FY10
STAFF VARIANCE
POS.
+/(-)
1
1
.5
.5
0
3
0
0
0
0
0
0
North Shore Regional Vocational School District
Assessment
The North Shore Regional Vocational School District Assessment is based on enrollment from the 16
member communities in the regional school district. The regional schools receive the majority of their
funding directly from the State in the form of Chapter 70 school aid. The regional school would then
develop their budget and assess the participating communities, based on enrollment, for the remainder
of the funds they would need to develop a balanced budget.
-73-
Education
The assessment for the Education Departments is set in large part by the Education Reform Act of 1993
and subsequent laws related to Education Reform.
The total FY 10 Proposed School Budget of $22,700,000 represents an increase of $500,000, or 2.25%,
from FY 09. Although Chapter 70 school aid was increased in the House 1 Budget, it does not keep
pace with the increase in contractual and other obligations.
Details of the School Department budget can be found in the separate budget document developed by
the School Department.
School Department Sources of Revenue
State Aid
11.9%
Town
Appropriation
88.1%
-74-
Public Works
Mission Statement
The Department of Public Works (DPW) provides professional quality maintenance, repair and
construction services while maintaining 50 miles of streets, six parks and playgrounds and the
Swampscott Cemetery. The DPW is also responsible for the ongoing maintenance of three municipal
buildings, 48 miles of water mains, 47 miles of sewer mains, seven sewer lift stations, the sewer
pumping station and over 40 vehicles and pieces of equipment. Additionally, the DPW is responsible
for rapid response to all snow, ice and other inclement weather emergencies and conditions. The DPW
enforces water, sewer and drainage by-laws, grants petitions of location for utilities, and maintains
engineering records and Town maps. Lastly, the DPW plays a significant role in the daily operation of
other Town departments in responding to requests for service. The Department budget is divided into
four divisions: Public Works (General), Cemetery, Water and Sewer.
Significant Changes
The layoff of the Field Coordinator due to the Governor’s 9c midyear cut to Local Aid.
Administration
The departmental administration provides centralized administrative and management support for all
departmental operations. Activities include policy development, program planning and procedural
guidance, procurement and contract administration, position and budgetary management and
community relations. The department administrators are responsible for fiscal administration,
budgeting, and, most importantly, responding to the needs of the citizens of Swampscott for all matters
relating to services and infrastructure, including, water, sewer, public facilities and roadways.
Engineering functions performed for the Department under the direction of the Director include the
full range of administrative functions associated with the construction of public works projects, from
initial design through closeout. Additionally, technical support is provided to other Town departments
and agencies, including routine and special services in support of Town projects. Other engineering
responsibilities include the maintenance of drawings and maps.
Public Works - General
The is the most visible operations section of the Department of Public Works, having the largest
portion of the workforce and engaging in everyday activities that directly impact the citizens of the
Town. Some activities vary seasonally, such as street sweeping and tree trimming in the spring,
summer and fall and snow and ice control in the winter. Other activities continue on a year round
basis, such as litter removal, roadway repairs and sign replacements and installations. Personnel in this
group also perform many hand labor- intensive activities such as emptying street barrels, sweeping
streets and removing street debris.
-75-
Planted 30 new trees throughout the Town;
Removed 32 dead, near-dead, or otherwise hazardous trees;
Tree City USA recipient for the 18th consecutive year;
Using Chapter 90 funding, paved New Ocean Street;
Using a MassHighway Earmark Agreement, reconstructed the intersection and Stetson Avenue and
Essex Street;
Repaired over 3,500 square feet of asphalt sidewalks;
Replaced over 25 street signs in Town with the new, larger-print design.
FY 10 Goals
Plant approximately 20 new trees at various locations around Town by June 2010;
Secure additional Chapter 90 funding and continue to implement the Pavement Management
Program by December 2009;
Continue to replace damaged asphalt and concrete sidewalks through June 2010;
Continue to systematically replace street signs in Town through June 2010;
Pursue potential Stimulus Package funds from the State for reconstruction of portions of Humphrey
and Salem Streets.
Buildings & Grounds
The Buildings & Grounds Division has primary responsibility for all municipal buildings and parks,
including the exterior of the Schools. The Division interacts with other departments to address mutual
needs and goals for internal and external municipal services. Of particular focus the past year has been
enhancing working environments, improving customer service areas and upgrading capital investments.
Decommissioned the old Swampscott Middle School on Greenwood Avenue;
Vacated and decommissioned the former Temple Israel building, which served as the temporary
Town Hall during renovation of the Monument Avenue building;
Began the reconstruction of the Phillips Beach outfall.
-76-
FY 10 Goals
Repair the seawall at Cassidy Park by June 2010;
Repair the boat ramp at the Fish House by June 2010;
Complete reconstruction of the Phillips Beach Outfall.
-77-
-78-
Public Works Personnel Listing
Department
Title
Dept. of Public Works
Director
Field Coordinator
Working Foreman
MEOS
MEOH
Laborer
Custodian
Clerical
FY09
STAFF
POS.
Total
-79-
FY10
STAFF VARIANCE
POS.
+/(-)
.5
.5
2
3
0
1
1
.5
.5
0
2
3
0
1
1
0
0
(.5)
0
0
0
0
0
(.5)
8.5
7.5
(1)
Health
Mission Statement
The Public Health Division promotes and protects the health and wellness of the community and
performs the core functions of public health assessment, assurance and surveillance under the guidance
of the Swampscott Board of Health.
Significant Changes
The Health Department assisted in extending the trash and recycle contract until the year 2014.
The Health Department has seen an increase in requests for animal control services. Our Officers make
every attempt to keep costs low but are still being dispatched, on average, 20 times monthly.
The Board of Health welcomed Martha Dansdill as a newly elected member. Mrs. Dansdill replaced
Dr. Martha Pitman. We would like to thank Dr. Pitman for her years of volunteer service and
leadership in Public Health for the Town.
Under the supervision of the Public Health Nurse over 880 residents and employees were
vaccinated for the seasonal flu. Pneumonia vaccinations were also administered. The Board of
Health would like to thank the Salem State College Nursing Program, Temple Shirat Hayam, the
Swampscott Senior Center, and our superb group of devoted volunteers;
In calendar year 2008 we collected approximately 900 tons less rubbish curbside than we did in
2007, as well as, 16 ton more paper and 25 ton more commingled materials from recycling;
Offered educational wellness classes to town employees, such as healthy cooking and yoga in
collaboration with the MIIA;
Provided two Cathode Ray Tube (CRT) / Electronics drop-off collection days for residents;
Offered two Household Hazardous Waste drop-off collection events. The events are organized in
collaboration with the Marblehead Health Department to defray costs. The Board of Health would
like to thank the Town of Marblehead for the use of their location during these events;
The North Shore Tobacco Control Program in conjunction with the Health Department conducted
compliance stings at licensed tobacco retailers in town. Twelve retailers were checked, one failed
by selling tobacco to a minor. That establishment was fined;
Public Health Nurse procured over $6000 for the town through Medicare and senior healthcare
billing through influenza and pneumonia vaccinations;
Responded to over 130 animal complaint calls (July 2008 - mid January 2009), as well as over 25
dead animal removal calls. The Health Director issued over 20 Quarantine Orders to pet owners in
town, and the animal control division issued $550 worth of fines during this time frame.
-80-
FY 10 Goals
Improve communication between the Health Department and the school nurses be meeting and
jointly working on health protocols by June 2010;
Strengthen the town’s preparedness regarding health emergencies by involving the town personnel
in a table top exercise by June 2010;
Continue to increase resident knowledge regarding public health by providing 6 new articles for the
local newspapers by June 2010;
Increase “no dogs on beach” compliance by making signage more visible at Town beaches by
September 2009;
Decrease trash tonnage by stressing more cardboard recycling at curbside through the recycling
calendar and a public information campaign throughout FY2010.
-81-
Health Department Personnel Listing
Department
Title
Health
Health Director
Clerk
Public Health Nurse
FY09
STAFF
POS.
1
1
.5
2.5
Total
-82-
FY10
STAFF VARIANCE
POS.
+/(-)
1
1
.5
2.5
0
0
0
0
Recreation
Mission Statement
The Recreation Department provides the community with leisure time activities for adults and children.
This includes beaches and lifeguards, sailing lessons, tennis, track and field, basketball, soccer,
playground activities and a teen recreation center. In winter months we offer enrichment programs for
both adults and children. We also provide beach and railroad stickers and collect field usage fees.
Significant Changes
This year saw no significant changes in the operation of the Recreation Department.
Added new indoor winter Track and Futsol Program;
Added new summer Basketball and Art camps;
Added new Community Events such as Breakfast with Santa and Circus.
FY 10 Goals
Create new winter vacation camps for elementary and middle school students by September 2009;
Work with Sailing Commission to budget for and add new boats to the program by June 2010;
Create an Adult Fitness Program using the High School weight room and dance studio by June
2010.
-83-
Recreation Department Personnel Listing
Department
Title
Recreation
Recreation Director
FY09
STAFF
POS.
Total
-84-
FY10
STAFF VARIANCE
POS.
+/(-)
.5
.5
0
.5
.5
0
Council on Aging
Mission Statement
The Swampscott Senior Center identifies the needs of the town’s over sixty years of age population and
designs, implements, promotes and coordinates new and existing elderly services. The Swampscott
Senior Center will provide an atmosphere of welcome wherein members are treated with dignity and
respect. The center is open to all seniors regardless of race, color, creed or sex. An outreach program
will provide support and information to those seniors unable to come in to the center. The staff will
assist members and volunteers as referral resources and advocates.
Significant Changes
Due to the Governor’s 9c mid-year cuts if FY2009 the Senior Center has seen a reduction in hours.
The Senior Center provided the Swampscott Senior citizens with an extensive list of both services
and activities;
Increased the number of participants attending the center;
The Swampscott Senior Center Men’s Club met monthly for lunch and a guest speaker;
The Senior Center has expanded both hours of operation and program offerings;
We have designed intergenerational opportunities and programs with schools and seniors coming
together.
FY 10 Goals
Publish the work of our Writers Groups by December 2009;
Design Programs to increase participation of active seniors through June 2010;
Expand Art and Craft courses by November 2009;
Develop cultural opportunities and excursions by March 2010;
Continue to create intergenerational opportunities, activities, and classes in partnership with the
Schools;
-85-
Council on Aging Department Personnel Listing
Department
Title
Council On Aging
Director
Outreach Worker
Activities Coordinator
Van Driver
FY09
STAFF
POS.
1
.5
.5
.5
2.5
Total
-86-
FY10
STAFF VARIANCE
POS.
+/(-)
1
.5
.5
.5
2.5
0
0
0
0
0
Veterans Services
Mission Statement
The Veterans Services Department provides federal, state and local financial and medical assistance to
veterans and their dependents residing in the Town (those eligible under MGL C115 and CMR 108).
Under prescribed regulations, the Department assists all veterans in obtaining benefits for which they
are entitled, including partial payment of burial expenses for indigent veterans.
Veteran’s Department Personnel Listing
Department
Title
Veteran’s
Total
Veteran’s Agent
FY09
STAFF
POS.
.5
.5
-87-
FY10
STAFF VARIANCE
POS.
+/(-)
.5
.5
0
0
Public Library
Mission Statement
Swampscott residents and visitors of all ages have access to current information and recreational
material and programs at the Swampscott Public Library. The Swampscott Public Library provides to
its users the information they want, in a timely manner, opportunities and support for lifelong learning,
and curriculum support for students for local schools and home-based educators. We are committed to
provide educational support, current titles, and basic information to the townspeople.
Significant Changes
Because of a slight decrease in our budget last year, we were forced to reduce the scheduled number of
hours at the library.
We continued to maintain a substantial circulation of materials, albeit a lesser number than the
previous year due to reduced hours;
We received a grant from the Unitarian Universalist Church of Greater Lynn which allowed us to
present children’s author, Jane Yolen at a family night program;
We have added “play-a-ways”(audio books in an mp3 format) and Overdrive, a downloadable book
format to our collection and we now have an online newsletter to alert patrons about books that they
may enjoy;
We replaced the carpet in the Reference Room and the Baldwin Room of the library;
We have established a knitting group at the library that donates handmade projects to the
Department of Children and Families in Lynn. We have begun working with the Boy Scouts Eagle
Scout program to find projects that would benefit the scouting program and the library;
We have established a very popular Mother’s Drop In program on Tuesday mornings where new
moms can share and young children can interact.
FY 10 Goals
Continue to maintain circulation of materials by June 2010;
To keep the library open for as many hours as possible and to provide the same level of service that
we have provided in the past though FY2010;
To increase some of our offerings to the young adult population by December 2009;
To establish a “Local Author” festival by June 2010;
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To focus on our holdings of foreign language books and cd’s and develop a lecture series or
instructional series on language development through FY2010.
Library Department Personnel Listing
Department
Title
Library
Director
Assistant Director
Secretary
Children’s Librarian
Circulation
Reference
Cataloguer
Library Assistant
Tech Aide
Adult Aide
Pages
FY09
STAFF
POS.
1
1
.5
1
1
1.5
.5
.5
.5
2.5
0
10
Total
-89-
FY10
STAFF VARIANCE
POS.
+/(-)
1
1
.5
.5
1
1.5
.5
.5
1
2.5
0
10
0
0
0
(.5)
0
0
0
0
.5
0
0
0
Debt Service
BONDED DEBT
This expenditure covers the cost of the principal payments of the Town's bonded debt with the
exception of the Sewer and Water Enterprise Funds which appears in their respective budgets. This
expenditure includes payment on the Town's recent long-term bonding and payment required from the
Town’s CIP.
General Debt Limit
Under Massachusetts’ statutes, the General Debt Limit of the Town consists of a Normal Debt Limit
and a Double Debt Limit. The Normal Debt Limit of the Town is 5 percent of the valuation of taxable
property. The Town of Swampscott can authorize debt up to this amount (currently $138,312,940)
without State approval. The Town can authorize debt up to twice this amount (Double Debt Limit)
with the approval of the State Emergency Finance Board.
There are many categories of general obligation debt which are exempt from and do not count against
the General Debt Limit. Among others, these exempt categories include revenue anticipation notes and
grant anticipation notes, emergency loans, loans exempted by special laws, certain school bonds, sewer
project bonds and solid waste and solid waste disposal facility bonds (as approved by the Emergency
Finance Board), and, subject to special debt limits, bonds for water, housing, urban renewal and
economic development (subject to various debt limits) and electric and gas (subject to a separate limit
to the General Debt Limit, inducing the same doubling provision). Industrial revenue bonds, electric
revenue bonds and water pollution abatement revenue bonds are not subject to these debt limits. The
General Debt Limit and the special debt limit for water bonds apply at the time the debt is authorized.
The other special debt limits generally apply at the time the debt is incurred.
Debt Limit Calculation (Debt from all sources including Water and Sewer)
Equalized Valuation Fiscal 2009
Debt Limit
2,766,258,800
138,312,940
Outstanding Debt outside Limit 6/30/08
Outstanding Debt inside Limit 6/30/08
Total Outstanding Debt 6/30/08
Debt Limit
Debt Subject to Debt Limit
Borrowing Capacity
36,571,697
9,508,900
46,080,597
138,312,940
9,508,900
128,804,040
Communities have four basic ways to finance capital projects: pay-as-you-go financing, debt financing,
public private ventures, and intergovernmental financing (such as the MWRA’s interest free loan/grant
program). Over-reliance on any one of these options can be risky to a local government's fiscal health.
It can also restrict the municipality’s ability to respond to changes in economic and fiscal conditions.
The Town’s policy makers are careful to choose the right combination of financing techniques.
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Authorization of General Obligation Debt
Under the General Laws, bonds and notes of a Town are generally authorized by vote of two-thirds of
all the members of the Town Council. Provision is made for a referendum on the filing of a petition
bearing the requisite number of signatures that would require all the cost to be excluded from the
Proposition 2 ½ taxation limits. Borrowing for certain purposes also requires administrative approval
from the Commonwealth.
Temporary loans in anticipation of current revenues, grants and other purposes can be made without
local legislative approval.
Types of Obligations
Under the statutes of the Commonwealth, the Town is authorized to issue general obligation
indebtedness of the following types:
Serial Bonds and Notes - These are generally required to be payable in equal or diminishing annual
principal amounts beginning no later than the end of the next fiscal year commencing after the date of
issue and ending within the terms permitted by law. Level debt service is permitted for bonds or notes
issued for certain purposes, and for those projects for which debt service has been exempted from
property tax limitations. The maximum terms vary from one year to 40 years, depending on the
purpose of the issue. Most of the purposes are capital projects. They may be made callable and
redeemed prior to their maturity, and a redemption premium may be paid. Refunding bonds or notes
may be issued subject to the maximum terms measured from the date of the original bonds or notes.
Serial bonds may be issued as "qualified bonds" with the approval of the State Emergency Finance
Board, subject to such conditions and limitations, (including restrictions on future indebtedness) as may
be required by the Board. The State Treasurer is required to pay the debt service on "qualified bonds"
and thereafter to withhold the amount of the debt service from state aid or other state payments.
Administrative costs and any loss of interest income to the Commonwealth are to be assessed upon the
Town.
Bond Anticipation Notes - These generally must mature within two years of their original dates of
issuance, but may be refunded from time to time for a period not to exceed five years from their
original dates of issuance, provided that (except for notes issued for certain school projects that have
been approved for state school construction aid) for each year that the notes are refunded beyond the
second year, they must be paid in part from revenue funds in an amount at least equal to the minimum
annual payment that would have been required if the bonds had been issued at the end of the second
year. The maximum term of bonds issued to refund bond anticipation notes is measured from the date
of the original issue of the notes, except for notes issued for such State-aided school construction
projects.
Revenue Anticipation Notes - Revenue Anticipation Notes are issued to meet current expenses in
anticipation of taxes and other revenues. They must mature within one year but, if payable in less than
one year, may be refunded from time to time up to one year from the original date of issue.
Grant Anticipation Notes - Grant Anticipation Notes are issued for temporary financing in
anticipation of federal grants and state and county reimbursements. They must generally mature within
two years, but may be refunded from time to time as long as the municipality remains entitled to the
grant or reimbursement.
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Revenue Bonds - Cities and towns may issue revenue bonds for solid waste disposal facilities and for
projects financed under the Commonwealth's water pollution abatement revolving- loan program. In
addition, cities and towns having electric departments may issue revenue bonds, and notes in
anticipation of such bonds, subject to the approval of the state Department of Public Utilities. The
Town of Swampscott does not have an electric department, and has not authorized any other Town
revenue bonds.
Bond Ratings
The Town’s bond ratings are as follows: Moody’s “Aa3”
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Health Benefits and Insurance
Pursuant to MGL Chapter 32B, as a benefit of employment, any active, permanent employee of the
Town who works in excess of twenty (20) hours per week is eligible for group health insurance
coverage.
The Town offers the choice of three health insurance plans to its active employees and non-Medicare
eligible retirees: HMO Blue, Blue Choice, and Blue Care Elect Preferred; and one plan for Medicare
eligible retirees: Medex III. As of December 2008 a total of 665 employees and retirees were enrolled
in one of the Town’s health insurance plans.
The rates in the chart below are the actual rates for FY 09. The increase for FY 09 was 0%. For FY 10,
the town negotiated with the ten bargaining unit representatives and one retiree representative to enter
the Massachusetts Group Insurance Commission (GIC). Effective July 1, 2009 the Town will
participate in the GIC and the contribution towards health insurance will increase to 62.5% for all nonindemnity plans, and 60% towards indemnity plans. The rates for FY 10 are not yet known.
Currently the Town pays 60% of the monthly premiums, with the employee paying the remaining
premium through weekly payroll deductions. As of December 1, 2008 the respective monthly costs and
enrollment statistics for each of the plans are as follows:
INDIVIDUAL COVERAGE
HMO Blue
Blue Choice
Blue Care Elect
Town
Cost
Employee
Cost
Total
Cost
$353.14
$440.59
$486.98
$235.43
$293.72
$324.65
$588.57
$734.31
$811.63
# Employees
Enrolled
148
13
15
FAMILY COVERAGE
Town
Cost
HMO Blue
Blue Choice
Blue Care Elect
$941.44
$1,174.82
$1,298.50
Employee
Cost
$627.62
$783.21
$865.66
Total
Cost
$1,569.06
$1,958.03
$2,164.16
# Employees
Enrolled
147
16
14
As a benefit of retirement, retired Town employees, and their surviving spouses, are also eligible for
group health insurance coverage.
The Town offers its Medicare eligible retired employees Blue Cross’s Medex III Plan. The Town
currently pays 60% of the premium.
INDIVIDUAL PLANS
Medex III
Town
Cost
Employee
Cost
Total
Cost
# Employees
Enrolled
$300.20
$103.73
$403.93
312
-93-
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Undistributed Expenses-Cherry Sheet Assessments
CHERRY SHEET ASSESSMENTS
For the purpose of budgeting for FY 08, estimates based on historical data were developed.
RETIREMENT SYSTEM AUDIT
In compliance with Chapter 32 of the General Laws, the Public Employee Retirement Administration
Commission conducts an examination of each municipal retirement system tri-annually. The Town's
Retirement System is monitored by PERAC on an annual basis.
MOTOR VEHICLE EXCISE
This assessment reimburses the State for a portion of the costs incurred by the Registry of Motor
Vehicles in the preparation of annual Motor Vehicle Excise tax bills.
ELDERLY GOVERNMENTAL RETIREES
The Elderly Governmental Retirees plan is a contributory group health and life insurance plan
established for Town employees who retired prior to the adoption of the Town's group policy. This
allotment covers the administrative premium costs as determined by the State and is carried on the
Cherry Sheet.
MOSQUITO CONTROL PROJECTS
Municipalities are assessed by the State for the costs of mosquito control services. There are eight
mosquito control districts whose costs are apportioned to member municipalities on the Cherry Sheet.
All mosquito control projects are to be assessed their proportional expenses for the administration of
the State Reclamation Board.
AIR POLLUTION CONTROL
The Air Pollution Commission supervises six districts statewide. The Commission is empowered
through the Office of the Governor and has a mandate to control air pollution through the enforcement
of Air Pollution Control Acts and Safety Standards.
METROPOLITAN AREA PLANNING COUNCIL
The Metropolitan Area Planning Council (MAPC) serves 101 communities as a clearinghouse for the
Federal A-95 review process.
PUBLIC TRANSPORTATION
The Massachusetts Bay Transportation Authority (MBTA) provides bus/minibus, commuter rail
transportation across the Town and to surrounding communities. The total annual MBTA assessment
cannot increase by more than 2 ½ percent of the prior year's actual assessment unless new or expanded
service has been documented.
SPECIAL EDUCATION ASSESSMENT
The State receives this reimbursement for providing special needs education to children enrolled in (1)
state hospital schools or (2) private institutions, whose placements were made before 1975.
-95-
REGISTRY OF MOTOR VEHICLES-HOLD PROGRAM
Since 1995, the Parking Clerk has implemented a provision of Massachusetts General Laws Chapter 90
which enables the Town to request the State Registry of Motor Vehicles not to renew the license and
registration of an operator/owner of a motor vehicle that has two or more outstanding parking tickets.
This provision, enacted after the motorist has failed to pay the parking tickets and had an opportunity
for a hearing, has resulted in a significant decrease in the number of delinquent payments.
-96-
Non-Departmental Budgets
-97-
-98-
-99-
-100-
-101-
-102-
Financial Plan Enterprise Fund
Overview
Water and Sewer Enterprise Fund Budget Summary
The Water and Sewer Enterprise Fund are Town funds separated from others and dedicated to tracking
and reporting all activities associated with the operation and maintenance of the water distribution and
wastewater collection systems in the Town. Enterprise funds by State law are required to be selfsustaining, this requires that revenues from operations are sufficient to fund all direct and indirect
expenditures of the fund. For FY 10, the sources and uses of funds in the Water and Sewer Enterprise
Fund Budgets total $5.668 million. Water Enterprise Fund revenues derived strictly from user charges
total $3.453 million and Sewer Enterprise Fund revenues derived from user charges total $2.215
million. The chart below shows the breakdown of revenues in the Enterprise Fund for FY 10.
FY 10 Enterprise Fund Revenue Sources
Total $5,668,066
User Fees
92.94%
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Uses of funds in the Water and Sewer Enterprise Fund Budgets are comprised of the following
categories: Direct Expenses, Wholesale Assessment from the MWRA and Lynn Sewer, Debt Service
payments on enterprise funded long term debt, and other Indirect Costs. For FY 10, the main use of
funds in the Enterprise Fund Budgets continues to be the MWRA and Lynn Sewer Assessments, which
combined makes up $2,387,800 million, or 42% of the total Enterprise Fund Budgets expense level.
The chart on the following page details the uses of funds in the FY 10 budget.
FY 10 Enterprise Fund Expenses
Total $5,668,066
MWRA
27.57%
Lynn Sewer
14.56%
Debt
18.80%
Indirect
13.41%
Direct
25.66%
As is shown in the chart above, the two major components of the Enterprise Fund Budgets are the
MWRA/Lynn Sewer Assessments and Direct Costs. Included in the Direct Costs are salaries and
expenses to operate the systems and pension costs associated with the employees who are charged to
the systems.
The Fiscal 2010 Enterprise Fund Budgets reflect an increase of 2.2% or $119,495 when compared to
Fiscal 2009. The majority of the increase is in the MWRA Assessment of 8.96% or $128,590, a Debt
Service increase of 0.8% or $8,420 and salaries were reduced by 8% or $70,730 to offset these
increases.
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Water & Sewer
This division is responsible for the wastewater collection and water distribution systems of the Town.
Employees perform the operation and maintenance of the water and sewer infrastructure. The division
also provides direct services on meter reading, meter installations and meter replacements.
Previous Year Accomplishments:
Cleaned and lined the water main along Humphrey Street between Orchard Circle and Salem
Street;
Completed the replacement of water mains on Galloupes Point Road, Tupelo Road, Juniper Road,
and Fisher Avenue;
Coordinated with MWRA to complete design of the new MWRA water connection on Columbia
Street;
Utilized funds from a low-interest loan from the DEP to conduct sewer and drain rehabilitation
work, and eliminate illicit cross-connections;
Continued to streamline the new electronic water meter reading and billing systems.
FY10 GOALS
Oversee startup of new MWRA connection on Columbia Street by November 2009;
Procure and install new variable frequency drives on the main sewage pumps at 537 Humphrey
Street to increase station efficiency by January 2010;
Rebuild main sewage pumps at 537 Humphrey Street to increase station efficiency by January
2010;
Develop GIS layers for water and sewer utilities on our existing GIS basemaps by June 2010.
-105-
Enterprise Funds Personnel Listing
FY09
STAFF
POS.
Department
Title
Utilities
Director
Assistant Town Engineer
Field Coordinator
Working Foreman
MEOS
Laborer
Clerical
Total
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.5
1
.5
2
4
4
2
14
FY10
STAFF VARIANCE
POS.
+/(-)
.5
1
0
2
4
4
2
13.5
0
0
(.5)
0
0
0
0
(.5)
Enterprise Funds Revenues and Expenditures
Water Enterprise Budget
Fiscal Year
2009
Revenues:
User Charges
Fee Cash
Expenditures:
Salaries
Supplies/Expenses
Debt
Reserve Fund
MWRA Assessment
Indirect Costs
Fiscal Year
2010
Dollar Var.
% Var.
2,933,534
350,000
3,283,534
3,203,304
250,000
3,453,304
269,770
(100,000)
169,770
9.2%
(28.6%)
5.17%
435,476
226,215
812,633
0
1,434,210
375,000
3,283,534
405,865
227,984
851,655
25,000
1,562,800
380,000
3,453,304
(29,611)
1,769
39,022
25,000
128,590
5,000
169,770
(6.8%)
0.8%
4.8%
N/A%
9%
1.3%
5.17%
Sewer Enterprise Budget
Revenues:
User Charges
Free Cash
Expenditures:
Salaries
Supplies/Expenses
Debt
Reserve Fund
Lynn Sewer
Indirect Costs
Fiscal Year
2009
Fiscal Year
2010
Dollar Var.
% Var.
2,015,037
250,000
2,265,037
2,064,762
150,000
2,214,762
49,725
(100,000)
(50,275)
2.5%
(4.0%)
(2.2%)
439,739
380,593
244,705
0
825,000
375,000
2,265,037
398,620
372,039
214,103
25,000
825,000
380,000
2,214,762
(41,119)
(8,557)
(30,602)
25000
0
5,000
(50,275)
(9.4%)
(2.5%)
(12.5%)
NA%
0%
1.3%
(2.2%)
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REPORT OF THE SWAMPSCOTT
CAPITAL IMPROVEMENT COMMITTEE
FISCAL YEAR 2010
January 31, 2009 (DRAFT)
Cynthia C. Merkle, Chair
David Bowen
Gino Cresta
Joe Markarian
Walter Newhall
Andrew Maylor (Non-Voting)
GENERAL
The Swampscott Capital Improvement Committee (CIC) is currently required by the town by-laws to:
(1) study all proposed capital improvement projects and purchases for Town Meeting; (2) prepare a
capital improvement budget for the next fiscal year; (3) prepare a five-year capital improvement plan;
(4) report its findings and recommendations to the finance committee; and (5) submit a report to the
Swampscott Town Meeting that presents its conclusions.
The CIC has met regularly in an effort to formulate an appropriate recommendation that takes into
consideration these difficult economic times. The CIC reports that it has accomplished these goals
through collaboration with the finance committee, board of selectmen, school department and town
administrator.
Beginning in October of 2008, the CIC reviewed capital expenditure requests from the various
town departments for FY10. Utilizing a format for gathering relevant information, the CIC was
also able to develop an outlook at potential capital expenditures over a five-year period into the
future. This outlook, however, does not yet include any recommendations that might emerge
from the School Master Plan Committee. As those recommendations evolve, they will be
incorporated into the outlook.
Therefore, the Swampscott Capital Improvement Committee respectfully submits its FY10
report to the Swampscott Town Meeting.
Warrant Articles for FY2010
The CIC received eighteen (18) departmental requests, which met the definition of a capital
expenditure. The associated total dollar cost was $$2,595,550. Under town by-laws, to qualify as a
capital expenditure, a requested purchase or project must have a cost of at least $20,000 and have an
anticipated useful life of at least three years. Each request was evaluated by the CIC on its own merits
and was measured against requests of other departments based on information provided. All requests
were reviewed in the context of town-wide needs and priorities. Final recommendations for capital
expenditures in FY10 fall within the town’s funding capacity, comply with the guidelines established in
capital program policies and represent the collective deliberations of the CIC.
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CIC Recommendations
Table 1, attached, shows the capital expenditures recommended by the CIC for approval by the May
2009 annual Town Meeting. In the CIC evaluation, requests were initially and informally ranked based
on the following criteria:
Is the expenditure necessary to address public health or safety issues;
Is the expenditure legally required (e.g., the result of a court judgment);
Is the expenditure necessary to avert a potential liability (e.g., to comply with ADA
requirements);
Is the expenditure necessary to secure a grant, a loan or to receive other matching funds;
Will the expenditure increase future town operating expenses or require the addition of
new staff;
Is the expenditure cost effective (e.g., does the request fully complete a project or reflect
a piecemeal funding approach);
Does the expenditure benefit a small, large or special group of residents;
Does the expenditure have aesthetic value.
The CIC recommends that 11 of the 18 departmental requests be approved by Town Meeting. Of
$913,000 in proposed total expenditures, $470,000 would be funded through general obligation bonds
and repaid, over time, through the tax levy. The remaining $443,000 would be financed by other
sources, as follows:
$233,000 for road paving improvements through a State Chapter 90 grant.
$185,000 for the replacement of a sewer jetter to be funded by the Sewer Enterprise Fund.
$25,000 for the pumper station lift improvements funded by the Sewer Enterprise Fund.
One request that was seriously considered was the purchase of an Engine Truck for $550,000. As you
may recall at the 2008 Town Meeting the CIC recommended and the Town Meeting approved a capital
exclusion for $300,000 for the purchase of a new Engine. Subsequent to the meeting, we learned that
the Fire Department felt that the funds would be insufficient by approximately $75,000 to purchase an
appropriate engine. As such the Selectmen did not approve the capital exclusion request going forward
to the voters.
The CIC does believe the Town is in need of a new Engine. However, we believe that more research is
required of the Fire Department on the type of engine needed, as other local towns have been able to
make purchases substantially below the $550,000 that was requested in this budget cycle. We are
committed to working with the Fire Department over the coming months to determine a more
appropriate level of expenditure for a purchase and would revisit the subject at the next Town meeting,
either in the fall of 2009 or spring of 2010.
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Finally, the CIC has also included a warrant article for the funding of a design for the Police Station as
well as the formation of a Building Committee. The CIC will be prepared to discuss these
recommendations in detail at the Town Meeting.
Respectfully Submitted,
The CIC Committee
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TOWN OF SWAMPSCOTT
CAPITAL IMPROVEMENT COMMITTEE
SUMMARY OF CAPITAL IMPROVEMENT RECOMMENDATIONS FOR WARRANT ARTICLES FY10
Final
FY 10 REQUEST
FY 10
RECOMMENDED
FUNDING BY
BOND/TAXES
OTHER
FUNDING
SOURCES
43,550
20,000
20,000
0
27,000
70,550
0
20,000
0
20,000
0
0
185,000
20,000
185,000
20,000
0
20,000
185,000
0
25,000
150,000
233,000
25,000
150,000
233,000
0
150,000
0
25,000
0
233,000
75,000
150,000
838,000
75,000
100,000
788,000
75,000
100,000
345,000
0
0
443,000
860,000
27,000
30,000
60,000
977,000
0
0
30,000
0
30,000
0
0
30,000
0
30,000
0
0
0
0
0
Engine Truck
Fire Alarm Replacement (Wired)
SUBTOTAL Fire
550,000
25,000
575,000
0
25,000
25,000
0
25,000
25,000
0
0
0
LIBRARY
Technology/Copier
SUBTOTAL Library
30,000
30,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TECHNOLOGY
Upgrades townwide
SUBTOTAL Technology
50,000
50,000
50,000
50,000
50,000
50,000
0
0
SENIOR CENTER
Van
SUBTOTAL Senior Center
55000
55,000
0
0
0
0
0
0
2,595,550
913,000
470,000
443,000
Request
COMMENTS
Recommended Projects
SCHOOL DEPARTMENT
Asbestos Abatement (Middle
School 3 Year/Year 1)
Wrestling Site (Middle School
Location-all Town use)
SUBTOTAL SCHOOL
DEPARTMENT OF PUBLIC
WORKS
Sewer Jetter
Snow Blades
Pumping Stations Lift
Improvements
Rebuilding Roads
Paving ( Chapter 90)
Playground and Open Space
Improvements
Public Buildings Maintenance
SUBTOTAL DPW
POLICE DEPARTMENT
Construct New Holding Cells
Lead Abatement
Ballistic Vests
Two Cruisers
SUBTOTAL Police
Sewer Enterprise
Fund
Sewer Enterprise
Fund
Chapter 90 Grant
FIRE DEPARTMENT
PLANNING
SUBTOTAL Planning
TOTAL
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On Hold pending
more information
Significant Non-Routine Capital Items for Appropriation
Significant capital items are items that have an appropriation of at least $200,000 and are not items that
town meeting considers each year.
$233,000 for road paving improvements funded through Chapter 90 funds received from the
State.
$550,000 pending request for a fire truck by the Fire Department.
-112-
School Committee Budget
Fiscal Year 2010 School Line Item Budget
-113-
SWAMPSCOTT PUBLIC SCHOOLS
2010 Proposed Budget Summary
FY08
Actual
Approved
FY09
Budget
Proposed
FY10
Budget
Elementary classroom teachers
1
A
Clarke
777,167
779,371
797,736
B
Hadley
877,460
912,684
862,169
C
Stanley
1,027,349
1,015,844
1,113,826
Sub Total
2,681,976
2,707,899
2,773,731
Reading staff
340,742
349,513
280,667
Sub Total
340,742
349,513
280,667
Other elementary academic staff
2
A
Non Core elementary staff
3
A
Fine Art
86,039
85,929
89,360
B
PE/Health
260,745
202,241
157,382
C
Media/Library
150,083
77,662
82,619
D
Practice Art
138,512
136,506
113,065
Sub Total
635,379
502,338
442,426
Other elementary staff costs
4
A
Nursing
160,150
172,402
181,485
B
Substitutes
108,630
215,304
172,140
C
Guidance
151,316
156,265
169,064
Sub Total
420,096
543,971
522,689
4,078,193
4,103,721
4,019,513
TOTAL ELEMENTARY STAFF
Middle School core teaching staff
5
A
English teachers
373,598
276,600
270,731
B
Math teachers
300,146
228,754
240,028
C
Science teachers
367,862
266,536
283,475
D
Social studies teachers
317,899
305,116
326,095
E
Foreign language teachers
294,475
307,311
300,759
F
Grade 6 teachers
264,199
542,838
540,698
G
Grade 5 teachers
139,304
504,721
552,589
H
Department Head Stipends
25,000
25,000
26,780
2,082,483
2,456,876
2,541,155
Sub Total
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Other Middle School academic staff
6
A
Reading staff
141,853
92,196
96,727
Sub Total
141,853
92,196
96,727
Non core Middle School staff
7
A
Fine Art
122,384
139,148
122,769
B
Tech Ed
67,384
68,827
72,079
C
PE/Health
300,957
216,446
166,296
D
Media/Library
20,198
0
0
E
Computer/Drama/TV
78,367
41,606
46,596
589,290
466,027
407,740
115,022
121,888
130,126
61,989
64,219
62,846
160,301
118,978
104,000
Subtotal
Other Middle School staff costs
8
A
Guidance
B
Nursing
C
Substitutes/Tutors
D
Student Activity Salaries
18,558
30,569
21,296
E
Team Leaders
18,000
0
0
373,870
335,654
318,268
3,187,496
3,350,753
3,363,890
Subtotal
Total Middle School Staff
High School core teaching staff
9
A
Science teachers
468,291
464,029
524,549
B
Social studies teachers
491,503
513,680
541,796
C
English teachers
547,266
538,008
589,580
D
Math teachers
378,445
430,886
494,345
E
Foreign language teachers
401,673
394,444
412,787
F
35,973
39,005
36,420
2,323,151
2,380,052
2,599,477
64,526
80,396
83,599
Subtotal
High School non core staff
10
A
Computer/Drama/TV
B
Fine Art
242,916
253,575
233,187
C
Tech Ed
148,622
81,665
0
D
PE
204,995
209,758
218,410
E
Media/Library
69,110
146,915
142,031
F
Business
60,759
61,050
63,441
G
11,834
25,000
0
802,762
858,359
740,668
Subtotal
-115-
Other High School staff
11
A
Guidance
262,462
247,010
211,019
B
Nursing
53,797
57,724
62,176
C
Athletic Salaries
163,898
160,000
171,600
D
Substitutes/Tutors
98,995
120,826
106,000
E
Student Activity Salaries
47,736
43,514
21,687
626,888
629,074
572,482
3,752,801
3,867,485
3,912,627
Subtotal
Total High School Staff
Special education/student services staff
12
A
SPED team leaders
163,343
170,681
178,351
B
SPED teaching staff
2,063,941
2,048,715
2,246,095
C
SPED support staff & centralized functions
211,216
209,457
214,405
D
SPED aides
1,201,430
1,203,791
1,299,761
E
Psychologist
130,704
141,076
139,994
F
Tutorial Service ESL (non-SPED)
126,228
108,415
154,299
G
SPED Driver
18,432
9,227
9,411
3,915,294
3,891,362
4,242,316
Subtotal
Administrative staff
13
A
Principals/Asst. Prin./Deans
760,982
738,406
757,405
B
Central office staff
494,204
482,628
491,843
1,255,186
1,221,034
1,249,248
Clerical
516,909
430,321
440,312
Subtotal
516,909
430,321
440,312
Subtotal
Administrative support
14
A
Direct support staff
15
A
Technology staff
203,863
184,885
203,439
B
METCO
113,559
116,820
80,284
C
Custodial/maintenance staff
866,203
815,246
754,005
D
Summer Custodial staff
56,064
25,000
25,500
1,239,689
1,141,951
1,063,228
Subtotal
Other staffing costs
16
A
Crossing Guards
80,976
76,000
78,280
B
Security Salaries
104,769
108,020
101,758
C
Retirement/sick leave/403
66,155
39,100
86,400
-116-
D
Unemployment Ins.
175,775
113,807
94,453
Subtotal
427,675
336,927
360,891
7,354,753
7,021,595
7,355,995
18,373,237
18,343,555
18,652,025
147,858
214,128
171,918
47,383
45,000
42,000
6,114
0
0
163,766
135,467
149,175
Total Other Staff
TOTAL ALL STAFF
Expenses
17
A
Professional development
B
Text Books
C
Library Books
D
Educational Materials
E
General & Health supplies
92,795
119,370
107,665
F
Copier Supplies
40,802
32,000
43,500
G
Instructional Technology
23,149
37,000
37,000
H
Educ. Equipment replacement
8,959
10,000
10,000
530,826
592,965
561,258
1,589,342
2,090,892
2,041,010
Subtotal
18
A
Out of district placements
B
SPED transportation
463,628
570,308
617,591
C
Clinical Services
460,111
458,000
490,060
D
Other contracted services
8,658
2,500
12,772
E
Other SPED expenses
38,142
33,200
34,950
F
SPED educational materials
22,808
27,064
30,284
2,582,689
3,181,964
3,226,667
219,373
230,000
185,000
9,549
9,696
9,696
Subtotal - Other SPED
19
20
A
Athletic expenses
B
Financial expenses
C
Student Activity expense
193,593
225,305
243,321
D
Other operations expenses
190,452
181,750
192,294
Subtotal
612,968
646,751
630,311
A
Utilities
872,218
1,116,777
949,400
B
Technology expenses
87,568
82,000
79,000
C
Custodial / maintenance expenses
246,921
267,740
281,740
D
Contract cleaning
167,000
172,000
167,000
E
Reserve/Contingency
0
15,000
200,000
Subtotal
1,373,707
1,653,517
1,477,140
TOTAL ALL EXPENSES
5,100,190
6,075,197
6,095,376
-117-
GRAND TOTAL COSTS
23,473,427
24,418,752
24,747,401
Town Contribution
21,443,383
22,200,000
22,700,000
1,491,929
1,716,255
1,615,306
538,115
502,497
432,095
23,473,427
24,418,752
24,747,401
Circuit Breaker+Grants
Revolving Accounts
GRAND TOTAL REVENUE
-118-
SWAMPSCOTT SCHOOLS - FY10 PROPOSED BUDGET
Location
Clarke
Clarke
Clarke
Clarke
Clarke
Clarke
Clarke
Clarke
Clarke
Clarke
Clarke
4
5
6
7
8
9
10
11
12
13
14
15
17
18
19
20
21
22
23
24
25
26
27
28
29
31
32
33
34
35
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Position
FY08
Actual
Approved FY09
Budget
Grade 1
Grade 1
Grade 2
Grade 2
Grade 3
Grade 4
Grade 3
Grade 4
Grade 4
Grade K
Grade K
$777,167
1A
16
30
Title
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Grade 1
Grade 1
Grade 2
Grade 2
Grade 2
Grade 3
Grade 3
Grade 3
Grade 4
Grade 4
Grade K
Grade K
Grade K
Stanley
Stanley
Stanley
Stanley
Stanley
Stanley
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Grade 1
Grade 1
Grade 1
Grade 2
Grade 2
Grade 2
$877,460
1B
-119-
$779,371
$912,684
Proposed FY10
Budget
FUNDING SOURCE
Town
Contribution
Revolving
Account
$63,441
$82,119
$84,669
$80,027
$79,527
$68,691
$66,943
$68,350
$63,441
$70,264
$70,264
$63,441
$82,119
$84,669
$80,027
$79,527
$68,691
$66,943
$68,350
$63,441
$797,736
$685,936
$0
$63,441
$66,943
$62,176
$83,971
$84,669
$54,994
$62,476
$85,219
$79,027
$0
$79,956
$54,078
$85,219
$862,169
$84,119
$85,219
$62,891
$81,077
$84,119
$70,564
$63,441
$66,943
$62,176
$83,971
$84,669
$54,994
$62,476
$85,219
$79,027
$0
$79,956
$54,078
$85,219
$862,169
$0
$28,728
$84,119
$85,219
$62,891
$81,077
$84,119
$70,564
Grant
Source
$70,264
$41,536
$111,80
0
7
7
$0
36
37
38
39
40
41
42
43
44
45
47
48
49
50
51
52
53
56
57
60
61
66
Clarke
Hadley
Stanley
Specialist
Specialist
Specialist
Art
Art
Art
Clarke
Hadley
Stanley
Specialist
Specialist
Specialist
Physical Ed
Physical Ed
Physical Ed
Elementary
Specialist
Media
Clarke
Hadley
Stanley
Specialist
Specialist
Specialist
Music
Music
Music
Clarke
Clarke
Hadley
Stanley
Nurse
Nurse
Lead Nurse
Nurse
Nurse
Nurse
Nurse
Nurse
$1,027,349
3D
70
71
72
73
Reading
Reading
Reading
Reading
Reading
Reading
Reading
Reading
3C
65
67
68
69
Specialist
Specialist
Specialist
Specialist
Specialist
Specialist
Specialist
Specialist
3B
63
64
Clarke
Clarke
Hadley
Hadley
Stanley
Clarke
Hadley
Stanley
3A
59
62
Grade 3
Grade 3
Grade 3
Grade 4
Grade 4
Grade 4
Grade K
Grade K
Grade K
2A
55
58
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
1C
46
54
Stanley
Stanley
Stanley
Stanley
Stanley
Stanley
Stanley
Stanley
Stanley
4A
$1,015,844
$73,040
$77,612
$84,669
$73,040
$80,704
$75,812
$63,441
$54,078
$63,441
$1,113,826
$75,812
$0
$75,812
$0
$85,219
$14,608
$14,608
$14,608
$340,742
$349,513
$280,667
$27,039
$27,039
$35,282
$86,039
$85,929
$89,360
$75,755
$0
$81,627
$260,745
$202,241
$157,382
$82,619
$150,083
$77,662
$138,512
$136,506
$82,619
$34,345
$34,345
$44,375
$113,065
$58,515
$3,409
$57,385
$62,176
$181,485
$160,150
-120-
$172,402
$73,040
$77,612
$84,669
$73,040
$80,704
$75,812
$63,441
$54,078
$63,441
$1,113,826
$75,812
$0
$75,812
$0
$85,219
$14,608
$14,608
$14,608
$280,667
$27,039
$27,039
$35,282
$89,360
$75,755
$0
$81,627
$157,382
$82,619
$82,619
$34,345
$34,345
$44,375
$113,065
$58,515
$3,409
$57,385
$62,176
$181,485
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
74
Elementary
75
Clarke
Hadley
Stanley
76
77
78
Specialist
Substitutes
Substitutes
Substitutes
$16,640
$108,630
4B
82
Clarke
Hadley
Hadley
Summer
83
Stanley
Specialist
Specialist
Specialist
Specialist
Specialist
Middle School
Middle School
Middle School
Middle School
Teacher
Teacher
Teacher
Teacher
English
English
English
English
Middle School
Middle School
Middle School
Middle School
Teacher
Teacher
Teacher
Teacher
Math
Math
Math
Math
79
80
81
84
86
87
88
91
92
93
96
97
98
101
102
103
104
107
108
109
111
Teacher
Teacher
Teacher
Teacher
Science
Science
Science
Science
Middle School
Middle School
Middle School
Middle School
Middle School
Teacher
Teacher
Teacher
Teacher
Teacher
Social Studies
Social Studies
Social Studies
Social Studies
Social Studies
$367,862
$317,899
5D
106
110
Middle School
Middle School
Middle School
Middle School
5C
100
105
$300,146
5B
95
99
$373,598
5A
90
94
$151,316
4C
85
89
Guidance
Guidance
Guidance
Guidance
Guidance
Middle School
Middle School
Middle School
Middle School
Teacher
Teacher
Teacher
Teacher
World Language
World Language
World Language
World Language
Middle School
Teacher
Grade 6
$294,475
5E
-121-
$215,304
$156,265
$276,600
$228,754
$266,536
$305,116
$307,311
$45,100
$48,200
$62,200
$172,140
$39,078
$16,933
$39,078
$6,240
$67,735
$169,064
$75,812
$46,596
$82,119
$66,204
$270,731
$74,340
$62,176
$63,054
$40,458
$16,640
$45,100
$48,200
$62,200
$172,140
$39,078
$16,933
$39,078
$0
$67,735
$162,824
$75,812
$46,596
$82,119
$66,204
$270,731
$0
$0
$6,240
13
$6,240
$0
$0
$0
$74,340
$32,411
$29,765
$63,054
$40,458
$240,028
$133,277
$0
$106,75
1
$83,971
$61,455
$54,078
$83,971
$283,475
$61,250
$70,264
$62,891
$77,612
$54,078
$326,095
$54,994
$83,119
$82,119
$80,527
$300,759
$45,665
$83,971
$61,455
$54,078
$83,971
$283,475
$0
$0
$61,250
$70,264
$62,891
$77,612
$54,078
$326,095
$0
$0
$54,994
$83,119
$82,119
$80,527
$300,759
$0
$0
$45,665
6
6
Middle School
Middle School
Middle School
Middle School
Middle School
Middle School
Middle School
Middle School
112
113
114
115
116
117
118
119
120
123
124
125
126
127
128
Middle School
Middle School
Middle School
133
137
138
139
7A
140
7B
Middle School
141
142
143
Specialist
Specialist
$139,304
$504,721
$25,000
$25,000
Reading
Reading
Teacher
Teacher
Teacher
Teacher
$122,384
$139,148
$67,384
$68,827
STEM
Middle School
Middle School
Middle School
Specialist
Specialist
Specialist
Physical Ed
Physical Ed
Physical Ed
Middle School
Lib & Media
Media
Middle School
Teacher
Computer
$300,957
7E
Middle School
Specialist
$92,196
Fine Arts
Music
Fine Arts
7D
147
$542,838
Cur. Spec.
7C
145
149
Grade 5
Grade 5
Grade 5
$141,853
Middle School
Middle School
Middle School
135
148
Teacher
Teacher
Teacher
6A
136
146
Grade 5
Grade 5
Grade 5
Grade 5
5H
132
144
Teacher
Teacher
Teacher
Teacher
5G
130
134
$264,199
Middle School
Middle School
Middle School
Middle School
Summer
Middle School
Middle School
Middle School
121
131
Grade 6
Grade 6
Grade 6
Grade 6
Grade 6
Grade 6
Grade 6
Grade 6
5F
122
129
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
$216,446
$20,198
$0
$78,367
$41,606
Guidance
-122-
$68,691
$63,655
$62,176
$77,112
$38,828
$31,761
$84,119
$68,691
$540,698
$79,404
$70,264
$84,669
$82,119
$6,240
$82,119
$63,655
$84,119
$552,589
$26,780
$26,780
$82,119
$14,608
$96,727
$68,691
$0
$54,078
$122,769
$72,079
$72,079
$0
$81,627
$84,669
$166,296
$0
$0
$46,596
$46,596
$77,527
$68,691
$63,655
$62,176
$77,112
$38,828
$31,761
$84,119
$68,691
$540,698
$79,404
$70,264
$84,669
$82,119
$0
$82,119
$63,655
$84,119
$546,349
$0
$0
$6,240
13
$6,240
$0
$26,780
$26,780
$0
$0
$82,119
$14,608
$96,727
$0
$0
$68,691
$0
$54,078
$122,769
$0
$0
$72,079
$72,079
$0
$0
$0
$81,627
$84,669
$166,296
$0
$0
$0
$0
$0
$0
$46,596
$46,596
$0
$0
$77,527
Middle School
150
151
152
153
154
162
163
164
165
166
167
168
169
171
173
174
175
176
177
178
180
181
182
183
184
185
186
187
Middle School
Substitutes
Middle School
Advisor
$121,888
Nurse
Nurse
$61,989
$160,301
Middle School
Advisor
High School
High School
High School
High School
High School
High School
High School
High School
High School
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Science
Science
Science
Science
Science
Science
Science
Science
Science
High School
High School
High School
High School
High School
High School
High School
High School
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Social Studies
Social Studies
Social Studies
Social Studies
Social Studies
Social Studies
Social Studies
Social Studies
High School
High School
High School
High School
High School
High School
High School
High School
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
English
English
English
English
English
English
English
English
$118,978
$30,569
$18,000
$0
$491,503
9B
$64,219
$18,558
$468,291
9A
172
179
Nurse
Nurse
8E
161
170
Middle School
Middle School
8D
159
160
$115,022
8C
157
158
Guidance
8B
155
156
Specialist
8A
-123-
$464,029
$513,680
$52,599
$130,126
$41,215
$21,631
$62,846
$104,000
$104,000
$21,296
$21,296
$0
$44,375
$75,813
$63,054
$80,204
$79,404
$0
$48,716
$70,807
$62,176
$524,549
$68,691
$82,871
$68,691
$63,655
$63,054
$83,971
$51,084
$59,779
$541,796
$70,264
$81,627
$48,865
$67,215
$70,264
$70,979
$52,599
$64,713
$52,599
$130,126
$0
$0
$41,215
$21,631
$62,846
$0
$0
$104,000
$104,000
$0
$0
$21,296
$21,296
$0
$0
$0
$0
$0
$44,375
$75,813
$63,054
$80,204
$79,404
$0
$48,716
$70,807
$62,176
$524,549
$0
$0
$68,691
$82,871
$68,691
$63,655
$63,054
$83,971
$51,084
$59,779
$541,796
$0
$0
$70,264
$81,627
$48,865
$67,215
$70,264
$70,979
$52,599
$64,713
High School
188
189
190
191
192
193
194
195
196
197
198
199
201
202
203
204
205
206
215
216
World Language
World Language
World Language
World Language
World Language
World Language
World Language
High School
Dept. Head
$378,445
$401,673
$35,973
Teacher
Computer
Specialist
Reading
$64,526
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
$148,622
Specialist
Specialist
Specialist
$430,886
$394,444
$39,005
$80,396
$253,575
Tech Ed
Alternative Ed
10
C
High School
High School
High School
$538,008
Music
Fine Arts
Fine Arts
Performing Arts
$242,916
High School
High School
219
223
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
10
B
218
222
High School
High School
High School
High School
High School
High School
High School
High School
High School
High School
High School
214
221
Math
Math
Math
Math
Math
Math
Math
Math
Math
10
A
213
220
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
High School
High School
211
217
High School
High School
High School
High School
High School
High School
High School
High School
High School
9F
210
212
$547,266
9E
208
209
English
9D
200
207
Teacher
9C
Physical Ed
Health
Physical Ed
-124-
$81,665
$63,054
$589,580
$48,715
$75,812
$55,926
$54,994
$58,853
$40,458
$37,832
$48,715
$73,040
$494,345
$85,219
$44,375
$70,264
$54,994
$54,078
$85,219
$18,638
$412,787
$36,420
$36,420
$68,991
$14,608
$63,054
$589,580
$0
$0
$48,715
$75,812
$55,926
$54,994
$58,853
$40,458
$37,832
$48,715
$73,040
$494,345
$0
$0
$85,219
$44,375
$70,264
$54,994
$54,078
$85,219
$18,638
$412,787
$0
$0
$36,420
$36,420
$0
$0
$83,599
$83,599
$0
$0
$0
$83,119
$81,077
$68,991
$0
$83,119
$81,077
$68,991
$233,187
$233,187
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$78,855
$70,564
$68,991
$78,855
$70,564
$68,991
$68,991
$14,608
224
10
D
High School
High School
225
226
227
High School
High School
High School
High School
High School
High School
High School
233
234
235
236
239
High School
District
District
District
248
249
253
254
255
$0
$11,834
$25,000
$0
$0
$0
$0
$68,691
$70,506
$0
$51,822
$20,000
$68,691
$70,506
$0
$51,822
$20,000
$211,019
$211,019
$0
$0
$62,176
$62,176
$62,176
$62,176
$0
$0
$171,600
$112,100
$59,500
$171,600
$112,100
$59,500
$0
$106,000
$106,000
$106,000
$106,000
$0
$0
$21,687
$21,687
$21,687
$21,687
$0
$0
Team Leader
$80,871
$80,871
Team Leader
$73,040
$0
$0
Adjustment Councilor
Guidance
Guidance
Guidance
New Stipend
$160,000
Substitutes
$120,826
Advisor
Teacher
Teacher/Specialis
t
Stipend
Summer Hours
$163,343
Clarke
Middle School
Middle School
$57,724
Athletics
12
A
High School
Middle School
$247,010
Nurse
$47,736
247
251
$0
11
E
District
252
$63,441
$63,441
$98,995
246
250
$63,441
$63,441
$0
11
D
244
245
$61,050
$163,898
High School
Teacher
Teacher
Teacher
Teacher
Teacher
14
$60,759
Business Ed
11
C
242
243
Coachs
$68,991
$0
$53,797
High School
$73,040
$0
$68,991
11
B
240
241
Nurse
$73,040
$68,991
$0
$73,040
$262,462
High School
$0
$142,031
11
A
238
$218,410
$146,915
Cur. Spec.
Specialist
Specialist
Specialist
Specialist
Specialist
$218,410
$69,110
10
G
232
237
Teacher
$209,758
Media
Media
10F
230
231
Lib & Media
Telecom
10
E
228
229
$204,995
SPED/Alternative HS
SPED Teacher
SPED Speech
SPED Teacher
SPED Teacher
-125-
$43,514
$170,681
$0
$10,712
$13,728
$73,040
$10,712
$13,728
$178,351
$178,351
$58,515
$68,691
$29,216
$79,404
$57,385
$58,515
$68,691
$29,216
$79,404
$57,385
9
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
Hadley
Summer
High School
Preschool
Clarke
Hadley
Stanley
Preschool
Summer
High School
High School
Summer
High School
Stanley
Middle School
Preschool
Summer
Clarke
High School
Summer
High School
Stanley
High School
Hadley
Hadley
Summer
High School
Clarke
Middle School
Preschool
Summer
Middle School
Summer
Summer
291
292
Clarke
Clarke
Hadley
293
Preschool
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Speech
SPED Teacher
SPED Teacher
SPED Teacher
SPED Speech
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Speech
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
$63,655
$6,334
$59,779
$46,430
$22,874
$22,897
$22,897
$70,264
$8,534
$44,375
$54,953
$3,494
$51,770
$70,264
$78,156
$57,385
$8,136
$70,264
$73,040
$3,094
$56,645
$57,647
$48,057
$73,040
$54,953
$2,392
$39,780
$82,619
$57,385
$70,264
$2,932
$54,994
$3,567
$5,460
$62,297
$81,627
$75,812
$48,057
-126-
$63,655
$6,334
$59,779
$46,430
$22,874
$22,897
$22,897
$70,264
$8,534
$44,375
$54,953
$3,494
$51,770
$70,264
$78,156
$57,385
$8,136
$70,264
$73,040
$3,094
$56,645
$57,647
$48,057
$73,040
$54,953
$2,392
$39,780
$82,619
$57,385
$70,264
$2,932
$54,994
$3,567
$5,460
$62,297
$81,627
$75,812
$48,057
Middle School
Middle School
Summer
Stanley
Middle School
294
295
296
297
298
299
300
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
SPED Teacher
12
B
$2,063,941
District
District
District
301
302
303
Teacher
Teacher
Teacher
Teacher
Teacher
Director
Secretary
Secretary
Director
SPED
SPED/Grant Mgr
12
C
$211,216
Clarke
Clarke
Clarke
Clarke
Clarke
Clarke
Clarke
Clarke
Clarke
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
Hadley
High School
High School
High School
High School
High School
High School
High School
High School
High School
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
$2,048,715
Non-Instr. Staff
Non-Instr. Staff
1:1
1:1
1:1
1:1
Non-Instr. Staff
1:1
1:1
1:1
1:1
Program Support
Non-Instr. Staff
0.043055556
1:1
Non-Instr. Staff
0.043055556
Non-Instr. Staff
Non-Instr. Staff
1:1
1:1
1:1
Non-Instr. Staff
Non-Instr. Staff
Program Support
Non-Instr. Staff
1:1
-127-
$209,457
$68,691
$68,691
$4,368
$21,971
$73,040
$68,691
$68,691
$4,368
$21,971
$73,040
$2,246,095
$2,246,095
$116,416
$45,495
$52,494
$116,416
$45,495
$52,494
$214,405
$214,405
$28,791
$20,533
$22,093
$25,181
$22,837
$22,093
$20,383
$22,837
$20,383
$20,383
$24,467
$25,181
$20,533
$19,444
$25,181
$10,191
$20,383
$20,533
$19,294
$19,294
$23,552
$23,552
$23,552
$21,714
$20,084
$20,383
$20,383
$28,791
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$23,552
$23,552
$23,552
$21,714
$20,084
$20,383
$20,383
$0
$0
$0
$0
$20,533
$22,093
$25,181
$22,837
$22,093
$20,383
$22,837
$20,383
$20,383
$24,467
$25,181
$20,533
$19,444
$25,181
$10,191
$20,383
$20,533
$19,294
$19,294
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
Middle School
Middle School
Middle School
Middle School
Middle School
Middle School
Middle School
Middle School
Middle School
Middle School
Middle School
Middle School
Preschool
Preschool
Preschool
Preschool
Preschool
Preschool
Preschool
Preschool
Preschool
Stanely
Stanely
Stanely
Stanley
Stanley
Stanley
Stanley
Stanley
Stanley
Summer
Summer
Summer
Summer
Summer
Summer
Summer
Summer
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
1:1
1:1
Non-Instr. Staff
1:1
Program Support
Non-Instr. Staff
Personal Asst.
Non-Instr. Staff
Non-Instr. Staff
1:1
Non-Instr. Staff
1:1
ABA Tutor
Non-Instr. Staff
Non-Instr. Staff
Non-Instr. Staff
Non-Instr. Staff
Non-Instr. Staff
Non-Instr. Staff
Non-Instr. Staff
Non-Instr. Staff
1:1
1:1
Non-Instr. Staff
ABA Tutor
1:1
1:1
1:1
1:1
1:1
1:1
1:1
1:1
1:1
1:1
1:1
1:1
1:1
$0
$25,181
$25,181
$20,383
$25,181
$23,552
$28,791
$25,181
$19,832
$22,837
$20,533
$21,175
$28,641
$18,437
$17,618
$22,837
$20,533
$20,383
$23,037
$19,832
$22,837
$25,181
$20,533
$25,431
$28,791
$24,267
$22,093
$22,093
$20,383
$20,533
$17,264
$2,627
$744
$2,235
$4,134
$963
$2,211
$2,343
-128-
$0
$25,181
$25,181
$20,383
$25,181
$23,552
$28,791
$25,181
$19,832
$22,837
$20,533
$21,175
$28,641
$18,437
$17,618
$22,837
$20,533
$20,383
$23,037
$19,832
$22,837
$25,181
$20,533
$25,431
$28,791
$24,267
$22,093
$22,093
$20,383
$20,533
$0
$2,627
$744
$2,235
$4,134
$963
$2,211
$2,343
$17,264
13
Summer
Summer
Summer
Summer
Summer
Summer
Summer
Summer
Summer
Summer
Summer
369
370
371
372
373
374
375
376
377
378
379
380
381
$1,201,430
District
District
385
Hadley
Hadley
Clarke
Elementary
386
387
388
$108,415
District
$18,432
Clarke
Hadley
Stanley
393
394
Principal
Principal
Principal
Principal
Principal
Principal
Principal
High School
High School
Principal
Asst. Principal
Principal
Asst. Principal
DEAN/AD
District
District
Superintendent
Business
Superintendent
Business Manager
Middle School
395
Middle School
High School
396
397
398
399
402
$126,228
12
G
392
401
$141,076
Wilson Tutor
Title I
Title I
Title I
Title I
12F
390
400
Tutor
Tutor
Tutor
Tutor
Tutor
$1,203,791
Psychologist
Psychologist
$130,704
Stanley
391
Specialist
Specialist
12
E
384
389
1:1
1:1
1:1
1:1
1:1
1:1
1:1
1:1
1:1
1:1
1:1
12
D
382
383
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
ESP
$9,227
$1,356
$2,390
$1,912
$2,390
$3,132
$1,440
$1,829
$1,541
$3,016
$1,610
$2,102
$1,299,761
$881,273
$84,669
$55,325
$55,325
$139,994
$55,325
$32,399
$38,220
$27,300
$53,680
$2,700
$32,399
$0
$0
$0
$0
$154,299
$32,399
$9,411
$9,411
$9,411
$9,411
$95,802
$86,464
$92,490
$95,802
$86,464
$92,490
$111,180
Asst. Principal
Principal
Asst. Principal
Asst. Principal
13
A
$1,356
$2,390
$1,912
$2,390
$3,132
$1,440
$1,829
$1,541
$3,016
$1,610
$2,102
$760,982
-129-
$738,406
$84,660
$119,529
$84,660
$82,620
$111,180
$84,660
$119,529
$84,660
$82,620
$757,405
$153,769
$109,000
$757,405
$153,769
$109,000
$17,264
$0
$0
$401,22
4
$84,669
3
$84,669
$38,220
$27,300
$53,680
$2,700
$121,90
0
$0
$0
$0
$0
1
1
1
Manager
403
404
405
406
407
408
410
411
412
413
414
415
416
417
418
419
421
423
432
433
434
435
436
437
School
School
School
School
School
School
School
School
School
Director
Director
Secretary
Advisor
$491,843
$41,326
$40,326
$40,076
$46,344
$46,394
$7,362
$46,244
$45,744
$46,244
$40,276
$39,976
$491,843
$41,326
$40,326
$40,076
$46,344
$46,394
$7,362
$46,244
$45,744
$46,244
$40,276
$39,976
$0
$0
$516,909
$430,321
$440,312
$440,312
$0
$0
$86,904
$57,783
$46,752
$12,000
$86,904
$57,783
$46,752
$12,000
$203,439
$203,439
$0
$0
Technology Director
Network Admin.
Technology Specialist
Tech Support Coord.
Maintenance
Custodian
Custodian
Maintenance
Maintenance
Custodian
Custodian
Custodian
$184,885
Director
Assistant
Academic
$57,895
$22,389
$0
$113,559
District
Clarke
Clarke
District
District
Hadley
High School
High School
$38,442
$57,816
$45,445
$41,926
$45,445
$482,628
Athletics
Guidance
15
B
$38,442
$57,816
$45,445
$41,926
$45,445
$494,204
$203,863
District
District
District
427
428
431
Secretary
Secretary
Secretary
Secretary
Secretary
Secretary
Secretary
Secretary
Secretary
Secretary
Secretary
15
A
426
430
Clarke
Hadley
Stanley
Middle School
Middle School
High School
High School
High School
High School
High School
High School
District
District
District
District
424
429
Supt Office
Supt Office
Business Office
Business Office
Business Office
14
A
422
425
Secretary
Secretary
AP Clerk
Secretary
Payroll
13
B
409
420
District
District
District
District
District
Facilities Manager
-130-
$116,820
$57,895
$22,389
$0
$80,284
$0
$60,180
$39,359
$45,633
$41,299
$0
$48,638
$41,545
$49,726
$60,180
$39,359
$45,633
$41,299
$0
$48,638
$41,545
$49,726
$0
$80,284
6
6
6
Middle School
Middle School
Middle School
Middle School
Middle School
Hadley
Middle School
Stanley
Stanley
438
439
440
441
442
443
444
445
446
447
District
District
448
449
District
458
Resource Officer
$104,769
$66,155
District
$108,020
403B
16
C
16
D
$76,000
Hall Monitor
Hall Monitor
16
B
District
$25,000
Crossing
$80,976
High School
Middle School
Middle School
High School
District
$815,246
Seasonal
$56,064
District
456
457
459
Maintenance
16
A
455
$0
$92,633
$866,203
15
D
452
453
454
Allowance
Overtime
15
C
450
451
Custodian
Custodian
Custodian
Custodian
Custodian
Custodian
Custodian
Custodian
Custodian
Custodian
Custodian
$39,100
Unemployment
$40,511
$43,577
$46,377
$46,627
$53,518
$37,013
$36,582
$36,582
$45,903
$8,295
$32,640
$40,511
$43,577
$46,377
$46,627
$53,518
$37,013
$36,582
$36,582
$45,903
$8,295
$0
$32,640
$754,005
$721,365
$32,640
$0
$25,500
$25,500
$25,500
$25,500
$0
$0
$78,280
$78,280
$78,280
$78,280
$0
$0
$30,918
$0
$0
$30,918
$39,922
$30,918
$0
$0
$30,918
$39,922
$101,758
$101,758
$0
$0
$86,400
$86,400
$86,400
$86,400
$0
$0
$94,453
$94,453
10
$175,775
$98,807
$94,453
$94,453
$0
$0
$18,465,876
$18,328,555
$18,652,025
$17,554,522
$190,875
$906,62
8
-131-
SWAMPSCOTT SCHOOLS - FY10 PROPOSED BUDGET
Expense
5
6
7
8
9
10
17A
13
14
15
16
17B
19
20
21
22
24
25
26
27
28
$214,128
$47,383
$45,000
$6,114
$0
LIBRARY BOOKS CLARKE
LIBRARY BOOKS HADLEY
LIBRARY BOOKS STANLEY
LIBRARY BOOKS M.S.
LIBRARY BOOKS H.S.
18
23
$147,858
TEXTBOOKS ELEMENTARY CLARKE
TEXTBOOKS ELEMENTARY HADLEY
TEXTBOOKS ELEMENTARY STANLEY
TEXTBOOKS GENERAL M.S.
TEXTBOOKS GENERAL H.S.
12
17
Proposed
FY10
Budget
PROFESSIONAL DEVELOPMENT
PROFESSIONAL DEVELOPMENT (Grants)
TEACHER COURSE REIMBURSEMENT
CURRICULUM DEVELOPMENT
RECERTIFICATION REIMBURSEMENT
MEMBERSHIPS (District)
MEMBERSHIPS (Schools)
4
11
FY08
Actual
Approved
FY09
Budget
17C
EDUC MAT PHYSICAL ED CLARKE
EDUC MAT PHYSICAL ED HADLEY
EDUC MAT PHYSICAL ED STANLEY
EDUC MAT PHYSICAL ED M.S.
EDUC MAT PHYSICAL ED H.S.
FUNDING SOURCE
Town
Contribution
$26,000
$53,558
$20,000
$28,360
$11,000
$5,000
$28,000
$171,918
$4,000
$4,000
$4,000
$15,000
$15,000
$42,000
$0
$0
$0
$0
$0
$0
$500
$500
$500
$1,000
$1,000
$20,000
$28,360
$11,000
$5,000
$28,000
$118,360
$4,000
$4,000
$4,000
$15,000
$15,000
$42,000
$0
$0
$0
$0
$0
$0
$500
$500
$500
$1,000
$1,000
31
32
33
34
EDUC MAT FINE ARTS CLARKE
EDUC MAT FINE ARTS HADLEY
EDUC MAT FINE ARTS STANLEY
EDUC MAT FINE ARTS M.S.
EDUC MAT FINE ARTS H.S.
$5,886
$6,026
$9,017
$4,089
$5,544
$5,886
$6,026
$9,017
$4,089
$5,544
37
38
EDUC MAT ELEMENTARY CLARKE
EDUC MAT ELEMENTARY HADLEY
EDUC MAT ELEMENTARY STANLEY
$6,504
$7,464
$10,488
$6,504
$7,464
$10,488
-132-
Source
$53,558
35
36
Grant
$26,000
29
30
Revolving
Account
$0
$53,558
$0
$0
$0
$0
5+2+1
EDUCATIONAL MATERIALS (GRANTS)
39
$15,727
$15,727
40
PERFORMING ARTS EXP CLARKE
PERFORMING ARTS EXP HADLEY
PERFORMING ARTS EXP STANLEY
EDUC MAT PRACTICE ARTS M.S.
EDUC MAT PRACTICE ARTS H.S.
41
42
43
44
45
$250
$250
$250
$4,000
$5,000
$250
$250
$250
$4,000
$5,000
$30,233
$30,233
$34,947
$149,175
$350
$350
$350
$800
$800
$34,947
$133,448
$350
$350
$350
$800
$800
SCHOOL OFFICE EXP CLARKE
SCHOOL OFFICE EXP HADLEY
SCHOOL OFFICE EXP STANLEY
SCHOOL OFFICE EXP M.S.
SCHOOL OFFICE EXP H.S.
$12,830
$13,530
$18,285
$18,375
$19,800
$12,830
$13,530
$18,285
$18,375
$19,800
GUIDANCE SUPPLIES CLARKE
GUIDANCE SUPPLIES HADLEY
GUIDANCE SUPPLIES STANLEY
GUIDANCE SUPPLIES M.S.
GUIDANCE SUPPLIES H.S.
DARE
GRADUATION
$300
$300
$300
$3,295
$10,000
$0
$8,000
$107,665
$40,000
$3,500
$43,500
$6,850
$6,850
$8,300
$5,000
$300
$300
$300
$3,295
$10,000
$0
$8,000
$107,665
$40,000
$3,500
$43,500
$6,850
$6,850
$8,300
$5,000
46
EDUC MATERIALS GENERAL M.S.
47
48
EDUC MATERIALS GENERAL H.S.
49
50
17D
$163,766
$135,467
HEALTH SUPPLIES/SERVICES CLARKE
HEALTH SUPPLIES/SERVICES HADLEY
HEALTH SUPPLIES/SERVICES STANLEY
HEALTH SUPPLIES/SERVICES MS
HEALTH SUPPLIES/SERVICES HS
51
52
53
54
55
$0
$15,727
$0
$0
$0
$0
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
17E
72
73
74
75
76
77
$92,795
$119,370
$40,802
$32,000
COPIER SUPPLIES DISTRICT
COPIER LEASES DISTRICT
71
17F
INSTRUCTIONAL TECH SUPPLIES CLARKE
INSTRUCTIONAL TECH SUPPLIES HADLEY
INSTRUCTIONAL TECH SUPPLIES STANLEY
INSTRUCTIONAL TECH SUPPLIES K-12
-133-
5+1
INSTRUCTIONAL TECH SUPPLIES M.S.
INSTRUCTIONAL TECH SUPPLIES H.S.
78
79
80
17G
82
83
84
85
86
87
17H
89
90
18A
93
18B
18C
98
99
18D
102
18E
105
106
107
108
109
110
18F
19A
$460,111
$458,000
$8,658
$2,500
$38,142
$33,200
$22,808
$27,064
$219,373
$230,000
$9,549
$9,696
INSURANCE H.S.
GROUP DISABILITY
114
115
116
$570,308
ATHLETIC EXPENSE H.S.
112
113
$463,628
EDUC MATERIALS SPED CLARKE
EDUC MATERIALS SPED HADLEY
EDUC MATERIALS SPED STANLEY
EDUC MATERIALS SPED MIDDLE
EDUC MATERIALS SPED HIGH SC
SUMMER EXTENDED SUPPLIES
PSYCH SERVICES SUPPLIES
104
111
$2,090,892
LEGAL COUNSEL - SPED
SCHOOL OFFICE EXPENSES SPED
101
103
$1,589,342
SPED PROGRAM EVALUATION
SUPPORT HOME/HOSP. TUTORING
SUPPORT HOME/HOSP. TUTORING
97
100
$10,000
CLINICAL/CONTRACTED SERVICES
95
96
$8,959
TRANSPORTATION CONTRACTS SPED
TRANSPORTATION MAINTENANCE
92
94
$37,000
TUITION PRIVATE SCHLS SPED
TUITION NO. SH. CONSORTIUM
NO.SHORE CONSORTIUM MEMBERS
88
91
$23,149
EDUC. EQUIPMENT REPLACEMENT CLARKE
EDUC. EQUIPMENT REPLACEMENT HADLEY
EDUC. EQUIPMENT REPLACEMENT STANLEY
EDUC. EQUIPMENT REPLACEMENT M.S.
EDUC. EQUIPMENT REPLACEMENT H.S.
EDUC. EQUIPMENT REPLACEMENT SPED
81
19B
-134-
$5,000
$5,000
$37,000
$1,500
$1,500
$1,500
$2,000
$2,000
$1,500
$10,000
$1,456,877
$573,933
$10,200
$2,041,010
$610,990
$6,601
$617,591
$490,060
$490,060
$2,500
$5,350
$4,922
$12,772
$26,750
$8,200
$34,950
$5,641
$5,641
$2,153
$8,255
$4,023
$3,220
$1,351
$30,284
$185,000
$185,000
$4,696
$5,000
$9,696
$5,000
$5,000
$37,000
$1,500
$1,500
$1,500
$2,000
$2,000
$1,500
$10,000
$1,032,139
$528,933
$10,200
$1,571,272
$610,990
$6,601
$617,591
$475,897
$475,897
$2,500
$5,350
$4,922
$12,772
$26,750
$8,200
$34,950
$5,641
$5,641
$2,153
$8,255
$4,023
$0
$1,351
$27,064
$0
$0
$4,696
$5,000
$9,696
$0
$0
$0
$0
$424,738
$45,000
$45,000
$424,738
$0
$0
$0
$14,163
$14,163
$0
$0
$0
$0
$3,220
8
12
5+3
13
$3,220
$185,000
$185,000
$0
$0
$0
9
$0
STUDENT BODY ACTIVITY CLARK
STUDENT BODY ACTIVITY HADLE
STUDENT BODY ACTIVITY STANLEY
STUDENT BODY ACTIVITY M.S.
STUDENT BODY ACTIVITY H.S.
STUDENT BODY ACTIVITY METCO
S.B.A. TRANSPORTATION M.S.
TRANSPORTATION
117
118
119
120
121
122
123
124
125
19C
$225,305
$190,452
$181,750
SCHOOL COMMITTEE EXENSES
CENSUS (ENROLLMENT PROJ.)
SCHOOL COMMITTEE CONTINGENC
PUBLICATIONS & PRINTING
ACCREDITATION / AUDIT
SCHOOL OFFICE EXPENSES
LEGAL SERVICES
BUILDING SECURITY SYSTEM WIDE
SCHOOL LUNCH PROGRAM
126
127
128
129
130
131
132
133
134
135
$193,593
19D
TELEPHONE DISTRICT
OPER EXP HEATING FUEL CLARKE
OPER EXP HEATING FUEL HADLEY
OPER EXP HEATING FUEL STANLEY
OPER EXP HEATING FUEL M.S.
OPER EXP HEATING FUEL H.S.
136
137
138
139
140
141
$0
$0
$0
$0
$8,200
$37,380
$0
$197,741
$243,321
$15,000
$8,000
$10,000
$22,750
$28,000
$20,000
$40,000
$5,000
$43,544
$192,294
$42,000
$58,800
$46,300
$50,100
$107,400
$124,300
$0
$0
$0
$0
$8,200
$0
$34,629
$42,829
$15,000
$8,000
$10,000
$22,750
$28,000
$20,000
$40,000
$5,000
$43,544
$192,294
$42,000
$58,800
$46,300
$50,100
$107,400
$124,300
$14,500
$18,800
$500
$15,200
$117,100
$354,400
$949,400
$4,000
$4,000
$4,000
$28,500
$28,500
$10,000
$14,500
$18,800
$500
$15,200
$117,100
$354,400
$949,400
$4,000
$4,000
$4,000
$28,500
$28,500
$10,000
$37,380
6
$163,112
$200,492
6
$0
$0
$0
$0
$0
142
ELECTRIC SCHOOL CLARKE
ELECTRIC SCHOOL HADLEY
ELECTRIC SCHOOL BURPEE RD.
ELECTRIC SCHOOL STANLEY
ELECTRIC SCHOOL M.S.
ELECTRIC SCHOOL H.S.
143
144
145
146
147
148
149
150
151
152
153
154
155
20A
$872,218
$1,116,777
TECHNOLOGY MAINTENANCE CLAR
TECHNOLOGY MAINTENANCE HADL
TECHNOLOGY MAINTENANCE STAN
TECHNOLOGY MAINTENANCE M.S.
TECHNOLOGY MAINTENANCE H.S.
TECHNOLOGY MAINTENANCE ADMI
-135-
156
20B
158
159
160
161
162
163
164
165
166
167
168
169
170
171
20C
20D
176
$246,921
$267,740
$167,000
$172,000
$5,100,190
$30,000
$6,090,197
RESERVE/CONTINGENCY
174
175
$82,000
CONTRACT CLEANING H.S.
172
173
$87,568
CUSTODIANS SUPPLIES CLARKE
CUSTODIANS SUPPLIES HADLEY
CUSTODIANS SUPPLIES STANLEY
CUSTODIANS SUPPLIES M.S.
CUSTODIANS SUPPLIES H.S.
BUILDING MAINTENANCE CLARKE
BUILDING MAINTENANCE HADLEY
BUILDING MAINTENANCE BURPEE RD.
BUILDING MAINTENANCE STANLEY
BUILDING MAINTENANCE M.S.
BUILDING MAINTENANCE H.S.
BUILDING MAINTENANCE F.H.
SNOW REMOVAL
BLDG MAINT. EMERG. CONT. SERV.
157
20E
-136-
$79,000
$7,000
$7,000
$7,000
$30,000
$28,000
$14,000
$14,000
$0
$17,000
$60,000
$40,000
$12,740
$35,000
$10,000
$281,740
$167,000
$167,000
$200,000
$200,000
$6,095,376
$79,000
$7,000
$7,000
$7,000
$30,000
$28,000
$14,000
$14,000
$0
$17,000
$60,000
$40,000
$12,740
$35,000
$2,000
$273,740
$167,000
$167,000
$200,000
$200,000
$5,145,478
$0
$0
$8,000
$8,000
$0
$0
$0
$241,220
$708,678
11
APPENDICIES
Statistics
Demographic Profile of Swampscott
Age Distribution (2000 US Census)
Under 5
5-14
15-44
45-64
65 & over
Persons
920
1,963
5,234
3,746
2,549
Race & Ethnicity (2000 US Census)
%
6.4
13.6
36.3
26.0
17.7
White
Black
Am. Indian, Eskimo or Aleut
Asian or Pacific Islander
Other
Households by Type (2000 US Census)
Households
3,328
516
1,730
Married Couple Family
Female Householder
Non-Family Household
%
58.2
9.0
30.3
Housing Characteristics
Housing Units (2000 US Census)
Units
Total Units
5,930
Total Occupied
owner occupied
renter occupied
5,719
4,377
1,347
%
100.0
76.5
23.5
-137-
Persons %
14,047 97.5
106
0.7
9
0.1
98
0.7
152
1.0
Swampscott at a Glance
(01/01/09)
County: Essex
Kind of Community: Economically Developed Suburb
Form of Government: Selectmen/Town Administrator
School Structure: Public K – 12 Regional School District: North Shore Vocational (Grades 9-12), Essex County
Senior Municipal Officials:
Anthony A. Scibelli, Selectmen Chairman
David Whalen, School Committee Chairman
Andrew Maylor, Town Administrator
Dr. Matthew Malone, Superintendent of Schools
State Legislative Delegation:
State Senator Thomas McGee
State Representative Lori Ehrlich
Federal Legislative Delegation:
Senator Edward Kennedy
Senator John Kerry
Congressman John Tierney
Population: 14,412 (2000)
School Enrollment: 2,384 (2008)
Square Miles: 3.05
Population Per Square Mile: 4,725 (2000)
Income Per Capita: $35,487 (1999) Median Family Income: $82,795 (1999)
Tax
Classification
Residential
Open Space
Commercial
Industrial
Personal Property
Total
FY09
Tax Rate
$14.34
FY10
Tax Levy
$33,874,527
FY09
Assessed Value
$2,362,240,359
$26.63
$26.63
$26.63
$ 3,681,593
$ 377,688
$ 790,670
$38,724,477
$ 138,249,820
$ 14,182,800
$ 29,690,950
$ 2,544,363,929
% of Total
71.8
8.9
18.3
.96
FY09 Proposition 2 1/2 Levy Capacity
New Growth
519,284
Override
0
Debt Exclusion
4,103,391
Levy Limit
38,739,222
Excess Capacity
14,745
Ceiling
63,609,098
Override Capacity
28,973,267
FY09 Revenue Sources
Tax Levy
38,724,477
State Aid
4,810,108
Local Receipts
9,852,150
Other Available
518,254
Total
53,904,989
FY09 Cherry Sheet
State Aid
Education Aid
General Government
2,967,265
1,842,843
Total Receipts
4,810,108
Total Assessments/Offsets 942,214
Net State Aid
Registered Voters: 9,851 (2008)
Public Road Miles: 50
EQV Per Capita: $99,358 (2002)
Reserves
7/1/07 Free Cash
FY08 Overlay Reserve
FY08 Stabilization Fund
Bond Rating
Moody’s
1,140,038
278,124
442,404
Aa3
3,,867,894
-138-
Revaluation
Most Recent-FY08
Next Scheduled-FY11
Laborforce, Employment and
Unemployment in Swampscott
Year
Laborforce
Employment
Unemployment
Unemployment
Rate
Statewide
Rate
1983
7,526
7,162
363
4.8%
6.9%
1984
7,790
7,522
268
3.4%
4.8%
1985
7,809
7,585
224
2.9%
3.9%
1986
7,896
7,686
210
2.7%
3.8%
1987
8,023
7,841
182
2.3%
3.2%
1988
7,881
7,697
184
2.3%
3.3%
1989
8,066
7,851
215
2.7%
4.0%
1990
7,280
6,971
309
4.2%
6.0%
1991
7,153
6,642
511
7.1%
9.1%
1992
7,137
6,632
505
7.1%
8.6%
1993
7,081
6,728
353
5.0%
6.9%
1994
7,177
6,835
342
4.8%
6.0%
1995
7,072
6,784
288
4.1%
5.4%
1996
7,116
6,888
228
3.2%
4.3%
1997
7,336
7,112
224
3.1%
4.0%
1998
7,425
7,245
180
2.4%
3.3%
1999
7,381
7,196
185
2.5%
3.2%
2000
7,297
7,151
146
2.0%
2.6%
2001
7,386
7,174
212
2.9%
3.7%
2002
7,775
7,447
328
4.2%
5.3%
2003
7,612
7,250
362
4.8%
5.8%
2004
7,526
7,269
257
3.4%
5.1%
2005
7,653
7,389
264
3.4%
5.0%
2006
7,813
7,524
289
3.7%
4.9%
2007
7,742
7,506
236
3.0%
4.1%
2008
7,679
7,261
418
5.4%
6.9%
-139-
Public Services
Annualized Statistics
2008
Trash and Recycling
Number of miles of curbmile swept per week.
Tons of curbside trash picked up.
Tons of curbside recycled material picked up.
Tons of leaves and yard waste picked up.
10
5,322
1,148
288
Roadways & Sidewalks
Miles of roadway.
Miles of double yellow center line painted.
Miles of double yellow center line in thermo plastic
Crosswalks painted.
Crosswalks installed in thermoplastic
Tons of sand used.
Tons of salt used.
Traffic and parking signs replaced
Number of street lights.
Number of traffic signals.
Number of fire boxes maintained.
50
10
0
175
0
300
1750
32
1457
23
120
Parks and Open Space
Acres of parkland.
Parks and playgrounds maintained.
41.6
9
Water, Sewer and Drain
Water and sewer accounts billed.
Miles of water main.
Miles of sewer main.
Number of hydrants.
Number of catch basins.
Meters replaced/repaired
Feet of sanitary sewer cleaned.
Feet of storm sewer cleaned.
Catch basins cleaned.
Main water breaks repaired.
Main water gate valves replaced/installed
Millions of gallons of water purchased per day.
Millions of gallons of sewer flow per day.
4451
48
46
500
600
50
5000
2000
500
6
20
2
3
-140-
Town Buildings Year Acquired/Constructed
Town Hall
Public Library (Additions 1956, 1997)
Senior Citizen Center
Police Station (Addition 1993)
Highway Garage
Fish House
Fire Station
Town Hall Annex (Conversion 1991)
Cemetery Chapel
Cemetery Garage (Addition 1963)
Phillips Park Field House
VFW
26-28 New Ocean Street
Phillips Beach Station
Former Temple Israel
1944
1916
1920
1937
1965
1896
1960
1973
1923
1927
1948
1972
1965
1904
2006
-141-
Fire Department
Annual Runs by Type – Calendar 2008
Action taken, other
Fire, other
Extinguish
Search
Rescue, remove from harm
Extricate, disentangle
Emergency medical services, other
Provide first aid & check for injuries
Provide basic life support (BLS)
Provide advanced life support (ALS)
Transport person
Hazardous condition, other
Identify, analyze hazardous materials
Hazmat detection, monitoring, sampling & analysis
Hazardous materials, leak control & containment
Remove hazard
Fires, rescues & hazardous conditions, other
Ventilate
Forcible entry
Establish safe area
Systems and services, other
Restore municipal services
Restore sprinkler or fire protection system
Restore fire alarm system
Shut down system
Assistance, other
Assist physically disabled
Provide manpower
Provide equipment
Provide water
Information, investigation & enforcement, other
Notify other agencies
Refer to proper authority
Enforce code
Investigate
Fill-in, standby, other
Fill-in or move-up
Standby
Cancelled enroute
2008
% Total
21
1
52
1
2
3
106
238
305
6
144
3
1
3
2
17
1
20
53
3
8
2
1
66
23
64
33
7
1
2
4
2
3
1
521
1
7
15
46
1.17%
0.06%
2.91%
0.06%
0.11%
0.17%
5.93%
13.30%
17.05%
0.34%
8.05%
0.17%
0.06%
0.17%
0.11%
0.95%
0.06%
1.12%
2.96%
0.17%
0.45%
0.11%
0.06%
3.69%
1.29%
3.58%
1.84%
0.39%
0.06%
0.11%
0.22%
0.11%
0.17%
0.06%
29.12%
0.06%
0.39%
0.84%
2.57%
1789
Total
-142-
Police Department
Department Statistics- FY 2008
Some of the offenses reported during this period included:
5 Robberies
44 House or building breaking & entering
68 Vehicle break-ins
10 Motor vehicles stolen.
16 stolen vehicles recovered or abandoned in Town
217 larceny related offences
152 Domestic dispute incidents
1 Reported rape
2 Indecent assault and batteries
42 Drug offences
49 Assaults and assault & batteries
1 possession of child pornography
The Police Department responded to 486 motor vehicle accidents
Officers made 227arrests in FY08. There were an additional 292 criminal complaints filed in which persons were
summonsed to appear in court and 42 arrest warrants sought. Summonsing is most often done as an alternative
to arrest or as a result of a follow-up investigation. Arrest warrants are most often sought when the suspect
cannot be immediately located or as a result of identification from a follow-up investigation
New class codes were created to record incidents of identity theft and drug overdoses. There were 24
reported incidents of identity theft logged and 4 drug overdoses.
2,585 traffic charges were cited. Fines totaling $36,261 were written for civil violations alone. The court levies
fines for criminal violations and arrests, a portion of which are shared with the Town. That amount is not readily
available for this report.
Violations included:
745 Speeding offenses
170 Criminal drivers license offences.
146 Criminal vehicle registration offences
609 Red light and stop sign offences
53 Incidents of operating negligently or to endanger.
28 Arrests for operating under the influence of liquor
1 Operating under the influence of drugs.
Officers issued 2,376 parking tickets with a total fine amount of $63,36.00
721
All night parking
647
Restricted place
170
Overtime parking
25
Wheels over 12 inches from curb
180
Wrong direction parking
195
Parking on sidewalk
21
Within 10 feet of hydrant
42
Obstructing a driveway
14
Within 20 feet of an intersection
23
Parking on a crosswalk
70
Fire lane
12
Blocking private way/fire apparatus
-143-
94
67
70
Impeding snow removal
Handicapped parking
Other /Unknown offense
Incident Type
Assist the elderly
Are you OK check
Attempted B&E
Accident under $1000
Accident Over $1000
Accident with personal injury
Accident Hit & Run MV
Accident Hit & Run MV w/injury
Accidents/Pedestrian
Alarm
Annoying Phone Calls
Assist Fire Department
Assault
Assault & Battery
Assist other Police Depts.
Break & Entering
B&E Motor Vehicle
Building Check
Bomb Threat
Civil Matter
Complaint
Disturbance
Domestic Dispute
DPW Notification
Drug Offense
Erratic Operation
Fire Alarm
Forgery
Found Property
Fireworks Complaint
Fire
Hate Crime
Hazardous Conditions
Indecent Assault & Battery
Identity Theft
Larceny
Liquor Offense
Lockout
Lost Property
Loud Music/Party
Medical Aid
Missing Person
Disabled Motor Vehicle
Incident Type
Total
39
44
2
192
145
35
99
0
12
1009
38
14
15
34
118
44
68
4,477
0
47
316
149
134
83
42
93
41
2
74
33
79
1
117
2
37
164
5
37
70
103
813
17
73
Open and Gross Lewdness
Parking Complaint
Power Failure
Protective Custody
911 Hang Up
Recovered Property
Recovered Stolen Vehicle
Rape
Robbery
Stolen License Plate
Stolen Motor Vehicle
Service Call
Serve Court Papers
Shoplifting
Sudden Death
Suicide/ Attempt
Suspicious Motor Vehicle
Suspicious Act
Threats
Towed Motor Vehicle
Tree Limb Down
Traffic Control/investigation
Trespassing
Truants
Vandalism
Violating 209A
Warrant Arrest
Wire Down
Youth Loitering
Noisy Group Inside
Noisy Group Outside
Skate board/Rollerblade
Youth Drinking Indoors
Youth Drinking Outdoors
Youth Disturbance
Youth Trespassing
Youth Vandalism/Graffiti
Motor Vehicle fatality
Well Being Checks
Child Abuse
Neighbor Dispute
Arson
Park an Walk
-144-
Total
0
352
7
9
286
24
16
1
5
5
10
249
170
49
7
3
144
507
38
14
32
23
12
5
147
18
64
36
27
3
64
4
6
14
57
15
4
0
130
0
22
0
171
Motor Vehicle Stop
Refuse to stop for police officer
Notification
Open Door/Window
Missing Juvenile
Dog Bite
Loose/Stray Dog
Animal Complaint
Disabled M/V
2,078
4
71
57
11
2
51
278
73
By Law violation
Neighbor Dispute
Total Log Entries FY 08 Entries (Not
all are listed)
10
22
14,181
-145-
Field Interview
OUI Liquor
OUI Drugs
Alcohol Overdose
Receiving Stolen Property
Drug Overdose
Blasting Complaint
Firearms Violation
Dangerous Weapon
Possession Child Pornography
64
28
1
5
4
4
2
1
1
1
Parking Enforcement
Selective Enforcement
23
21
GLOSSARY OF TERMS
Abatement. A complete or partial cancellation of a tax levy imposed by a governmental unit.
Administered by the local board of assessors.
Accounting System. A system of financial record keeping which record, classify and report
information on the financial status and operation of an organization.
Activity. A specific line of work carried out by a department, division or cost center which constitute a
program.
Adopted Budget. The resulting budget that has been approved by the Town Meeting.
Allocation. The distribution of available monies, personnel, buildings, and equipment among various
Town departments, division or cost centers.
Annual Budget. An estimate of expenditures for specific purposes during the fiscal year (July 1-June
30) and the proposed means (estimated revenues) for financing those activities.
Appropriation. An authorization by the Town Meeting to make obligations and payments from the
treasury for a specific purpose.
Arbitrage. Investing funds borrowed at a lower interest cost in investments providing a higher rate of
return.
Assessed Valuation. A valuation set upon real or personal property by the local board of assessors as a
basis for levying taxes.
Audit. A study of the Town's accounting system to ensure that financial records are accurate and in
compliance with all legal requirements for handling of public funds, including state law and Town
charter.
Balanced Budget. A budget in which receipts are greater than (or equal to) expenditures. A
requirement for all Massachusetts cities and towns.
Bond Anticipation Notes. Notes issued in anticipation of later issuance of bonds, usually payable
from the proceeds of the sale of the bonds or renewal notes.
Budget (Operating). A plan of financial operation embodying an estimate of proposed expenditures
for a given time period and the proposed means of financing.
Budget Calendar. The schedule of key dates or milestones which a government follows in the
preparation and adoption of the budget.
Budget Message. A general discussion of the submitted budget presented in writing by the Town
Administrator as part of the budget document.
Capital Budget. A plan of proposed outlays for acquiring long-term assets and the means of financing
those acquisitions during the current fiscal period.
-146-
Capital Program. A plan for capital expenditure to be incurred each year over a fixed period of years
to meet capital needs arising from the long term work program. It sets forth each project and specifies
the full resources estimated to be available to finance the projected expenditures.
Charges for Service. (Also called User Charges or Fees) The charges levied on the users of particular
goods or services provided by local government requiring individuals to pay for the private benefits
they receive. Such charges reduce the reliance on property tax funding.
Cherry Sheet. A form showing all state and county charges and reimbursements to the Town as
certified by the state director of accounts. Years ago this document was printed on cherry colored
paper, hence the name.
Cost Center. The lowest hierarchical level of allocating monies. Often referred to as a program, project
or operation.
Debt Limits. The general debt limit of a Town consists of normal debt limit, which is 2 ½ percent of
the valuation of taxable property and a double debt limit which is 5 % of that valuation. Cities and
towns may authorize debt up to the normal limit without state approval. It should be noted that there are
certain categories of debt which are exempt from these limits.
Debt Service. Payment of interest and repayment of principal to holders of a government's debt
instruments.
Deficit or Budget Deficit. The excess of budget expenditures over receipts. The Town charter requires
a balance budget.
Department. A principal, functional and administrative entity created by statute and the Town
Manager to carry out specified public services.
Encumbrance. Obligations in the form of purchase orders and contracts which are chargeable to an
appropriation is reserved. They cease to be encumbrances when paid or when an actual liability is set
up.
Enterprise Fund. A fund established to account for operations that are financed and operated in a
manner similar to private business enterprises. The intent is that the full costs of providing the goods or
services be financed primarily through charges and fees thus removing the expenses from the tax rate.
Expenditures. The amount of money, cash or checks, actually paid or obligated for payment from the
treasury.
Financing Plan. The estimate of revenues and their sources that will pay for the service programs
outlined in the annual budget.
Fiscal Year. The twelve month financial period used by all Massachusetts municipalities which begins
July 1, and ends June 30, of the following calendar year. The year is represented by the date on which it
ends. Example: July 1, 2009 to June 30, 2010 would be FY 10.
Full and Fair Market Valuation. The requirement, by State Law, that all real and personal property
be assessed at 100% of market value for taxation purposes. "Proposition 2 ½" laws set the Town's tax
levy limit at 2 ½ % of the full market (assessed) value of all taxable property.
-147-
Fund. A set of interrelated accounts, which record assets and liabilities related to a specific purpose.
Also a sum of money available for specified purposes.
Fund Balance. The amount remaining when balance sheet stated amount of liabilities including
reservations are subtracted from the balance sheet stated amount of assets.
General Fund. The major municipality owned fund which is created with Town receipts and which is
charged with expenditures payable from such revenues.
Grant. A contribution of assets by one governmental unit or other organization to another. Typically,
these contributions are made to local governments from the state and federal government. Grants are
usually made for specific purposes.
Interfund Transactions. Payments from one administrative budget fund to another or from one trust
fund to another, which result in the recording of a receipt and an expenditure.
Intrafund Transactions. Financial transactions between activities within the same fund. An example
would be a budget transfer.
License and Permit Fees. The charges related to regulatory activities and privileges granted by
government in connection with regulations.
Line-item Budget. A format of budgeting which organizes costs by type of expenditure such as
supplies, equipment, maintenance or salaries.
M.G.L. Massachusetts General Laws
Non-Tax Revenue. All revenue coming from non-tax sources including licenses and permits,
intergovernmental revenue, charges for service, fines and forfeits and various other miscellaneous
revenue.
Operating Budget. See budget (operating)
Overlay. The amount raised by the assessors in excess of appropriation and other charges for the
purpose of creating a fund to cover abatements and exemptions.
PERAC. Public Employee Retirement Administration Commission
Performance Indicator. Variables measuring the degree of goal and objective fulfillment achieved by
programs.
Performance Standard. A statement of the conditions that will exist when a job is well done.
Planning. The management function of preparing a set of decisions for action in the future.
Policy. A definite course of action adopted after a review of information and directed at the realization
of goals.
Priority. A value that ranks goals and objectives in order of importance relative to one another.
Procedure. A method used in carrying out a policy or plan of action.
-148-
Program. Collections of work related activities initiated to accomplish a desired end.
Program Budget. A budget format which organizes expenditures and revenues around the type of
activity or service provided and specifies the extent or scope of service to be provided, stated whenever
possible in precise units of measure.
Proposition 2 ½. A law which became effective on December 4, 1980. The two main components of
the tax law relating to property taxes are: 1 ) the tax levy cannot exceed 2 ½ % of the full and fair cash
value, and 2) for cities and towns at or below the above limit, the tax levy cannot exceed the maximum
tax levy allowed for the prior by more than 2 ½ % (except in cases of property added to the tax rolls
and for valuation increases of at least 50% other than as part of a general revaluation).
Purchase Order. A document issued to authorize a vendor or vendors to deliver specified merchandise
or render a specified service for a stated estimated price. Outstanding purchase orders are called
encumbrances .
Rating Agencies. This term usually refers to Moody's Investors Service and Standard and Poor's
Corporation. These services are the two major agencies which issue credit ratings on municipal bonds.
Registered Bonds. Bonds registered on the books of the issuer as to ownership; the transfer of
ownership must also be recorded on the books of the issuer. Recent changes in federal tax laws
mandate that all municipal bonds be registered if their tax exempt status is to be retained.
Reserves. An account used to indicate that portion of fund equity which is legally restricted for a
specific purpose or not available for appropriation and subsequent spending.
Reserve for Contingencies. A budgetary reserve set aside for emergencies or unforeseen expenditures
not otherwise budgeted for.
Revenue. Additions to the Town's financial assets (such as taxes and grants) which do not in
themselves increase the Town's liabilities or cancel out a previous expenditure. Revenue may also be
created by canceling liabilities, provided there is no corresponding decrease in assets or increase in
other liabilities.
Revolving Fund. A fund established to finance a continuing cycle of operations in which receipts are
available for expenditure without further action by the Town Council.
Service Level. The extent or scope of the Town's service to be provided in a given budget year.
Whenever possible, service levels should be stated in precise units of measure.
Submitted Budget. The proposed budget that has been approved by the Town Administrator and
forwarded to the Board of Selectmen for their approval. The Selectmen must act upon the submitted
budget within prescribed guidelines and limitations according to statute and the Town charter.
Supplemental Appropriations. Appropriations made by the Finance Committee after an initial
appropriation to cover expenditures beyond original estimates.
Tax Anticipation Notes. Notes issued in anticipation of taxes which are retired usually from taxes
collected.
-149-
Tax Rate. The amount of tax stated in terms of a unit of the tax base. Prior to a 1978 amendment to the
Massachusetts Constitution, a single tax rate applied to all of the taxable real and personal property in a
Town or town. The 1978 amendment allowed the legislature to create three classes of taxable property:
1 ) residential real property, 2) open space land, and 3) all other (commercial, industrial, and personal
property). Within limits, cities and towns are given the option of determining the share of the levy to be
borne by the different classes of property. The share borne by residential real property must be at least
65% of the full rate. The share of commercial, industrial, and personal property must not exceed 150%
of the full rate. Property may not be classified until the State Department of Revenue has certified that
all property has been assessed at its full value.
Unit Cost. The cost required to produce a specific product or unit of service. For example, the cost of
providing 100 cubic feet of water or the cost to sweep one mile of street.
Valuation (100%). Requirement that the assessed valuation must be the same as the market value for
all properties.
Warrant. An order drawn by a municipal officer directing the treasurer of the municipality to pay a
specified amount to the bearer, either after the current or some future date.
-150-
Town of Swampscott
Summary of Revenues and Expenditures
ADOPTED/RECAP
FY09
I. REVENUES
TAX LEVY
DEBT EXCLUSION
NEW GROWTH
SUBTOTAL
DEPARTMENT
REQUEST
FY10
ADMINISTRATOR
RECOMMENDED
FY10
34,116,547
4,103,391
519,284
38,739,222
35,501,727
4,379,006
275,000
40,155,733
35,501,727
4,379,006
275,000
40,155,733
2,923,075
1,220,125
4,810,108
750,000
9,703,308
48,442,530
2,925,000
1,219,648
4,215,519
750,000
9,110,167
2,925,000
1,219,648
4,215,519
760,000
9,120,167
49,265,900
49,275,900
TOWN BUDGETS
SCHOOL BUDGET
VOCATIONAL SCHOOL
SHARED EXPENSES
HEALTH INSURANCE
RETIREMENT
MEDICARE
PROPERTY & CASUALTY INSURANCE
WORKER'S COMPENSATION
UNCOMPENSATED BALANCES
RESERVE FUND
DEBT
TOWN AUDIT
UNEMPLOYMENT
STABILIZATION
UNPAID SCHOOL BILLS
OVERLAY PROVISIONS
ASSESSMENTS/OFFSETS
11,280,346
22,200,000
290,885
11,033,168
22,700,000
319,885
11,115,480
22,700,000
394,091
4,325,000
3,063,309
355,000
285,000
180,000
110,000
176,750
5,276,533
45,000
15,000
70,000
10,805
266,944
942,214
4,200,000
3,372,226
365,650
275,000
180,000
150,000
165,000
5,413,605
47,500
30,000
70,000
4,170,000
3,372,226
365,650
275,000
180,000
150,000
157,500
5,413,605
47,500
10,000
50,000
200,000
922,455
200,000
922,455
TOTAL EXPENSES
48,892,786
(450,256)
49,444,489
49,523,507
(178,589)
(247,607)
465,000
14,744
250,000
250,000
71,411
2,393
WATER RECEIPTS
SEWER RECEIPTS
3,283,534
2,265,037
3,468,086
2,229,544
3,453,304
2,214,762
SEWER EXPENSES
WATER EXPENSES
2,265,037
3,283,534
2,229,544
3,468,086
2,214,762
3,453,304
LOCAL RECEIPTS
OUTSIDE TUITIONS
EST CHERRY SHEET
INTERGOVERNMENTAL
SUBTOTAL
TOTAL REVENUE
II. EXPENSES
BALANCE AVAILABLE
ONE TIME REVENUES
ASSESSORS OVERLAY
FREE CASH
STABILIZATION
SALE OF LOTS FUND
EXCESS/(DEFICIT)
ENTERPRISE FUNDS
-151-
DEPARTMENTAL BUDGET
July 1, 2009 through June 30, 2010
Approp.
FY'08
Approp.
FY'09
It.
No.
Department
Requested
FY10
Administrator
Recommended
FY'10
$
$
-
$
$
$
200
200 $
200
200
$
7,275
4,185
11,460
11,460 $
7,275
4,500
11,775
11,775
$
118,000
45,911
163,911 $
2,400
166,311 $
124,614
45,911
170,525
2,400
172,925
$
77,600
77,600 $
80,000
80,000
$
7,000
7,000 $
7,000
7,000
$
110,000
180,000
290,000 $
110,000
180,000
290,000
$
43,478
1,052
44,530
1,800
46,330 $
43,478
1,052
44,530
1,800
46,330
General Government
$
$
Total Moderator Budget
$
200
200 $
200
200
FINANCE COMMITTEE
Secretary
Expenses
Total Finance Committee Budget
$
7,500
4,314
11,814
11,814 $
7,500
4,314
11,814
11,814
$
$
$
$
$
$
$
119,314
43,486
162,800 $
2,400 $
165,200 $
124,614
44,791
169,405
2,400
171,805
80,000
80,000
5
$
70,000
70,000 $
7,500
7,500
6
7
$
8,500
8,500 $
$
$
$
$
MODERATOR
Expenses
-
$
-
110,000
180,000
290,000 $
33,695
19,448
1,295
54,438 $
2,000
56,438 $
110,000
180,000
290,000
41,235
1,350
42,585
2,000
44,585
1
2
3
4
SELECTMEN'S OFFICE
Board Expenses
Office Expenses
Mass. Municipal Assoc.
Union Related Expenses
Contingent
Total Expenses
Total Budget
TOWN ADMINISTRATOR
Town Administrator
Personnel Manager
Administrative Assistant
Other Compensation
Total Salaries
Expenses
Total Town Administrator Budget
LAW DEPARTMENT
Town Counsel Contract Expense
Total Law Budget
PARKING TICKET CLERK
Salary
Expenses
Total Parking Clerk Budget
$
WORKERS' COMPENSATION
Expenses (Police & Fire)
Benefits/Insurance
8
Total Workers' Comp Budget
PERSONNEL
Personnel Manager
Assistant
Other Compensation
9 Total Salaries
9A Expenses
Total Personnel Budget
-152-
-
Approp.
FY'08
Approp.
FY'09
$
84,428
41,906
2,000
128,334
50,000
8,000
3,500
8,000
19,500
197,834 $
86,961
43,775
3,400
134,136
110,000
8,000
3,500
8,000
19,500
263,636
$
58,195
90,200
3,500
500
94,200
152,395 $
5,200
93,500
3,500
97,000
102,200
$
68,974
81,819
1,500
152,293
10,750
2,250
34,150
2,500
49,650
201,943 $
71,043
43,775
84,067
2,200
201,085
10,750
2,250
37,000
2,500
52,500
253,585
50,917
40,906
7,260
2,000
3,637
104,720 $
-
52,427
42,034
7,200
1,500
2,000
105,161
-
2,500
4,000
2,500
7,137
1,750
17,887
122,607 $
4,000
2,500
9,000
1,750
17,250
122,411
$
$
Department
Requested
FY'10
It.
No.
ACCOUNTING DEPARTMENT
Accountant
Asst. Town Accountant
Other Compensation
10 Total Salaries
11 Uncompensated Balances
Salary Reserve
Office Expenses
Educational Expense
Outside Services
12 Total Expenses
Total Accounting Budget
$
89,135
44,870
3,400
137,405
150,000
6,000
3,500
8,000
17,500
304,905 $
89,135
44,870
3,400
137,405
150,000
6,000
3,500
8,000
17,500
304,905
$
5,200
90,600
3,250
93,850
99,050 $
5,200
90,600
3,250
93,850
99,050
$
72,819
44,870
86,169
3,250
207,108
5,000
500
35,000
40,500
247,608 $
72,819
44,870
86,169
3,250
207,108
5,000
500
40,000
45,500
252,608
53,738
43,952
3,000
450
2,000
103,140 $
-
53,738
43,952
3,000
450
2,000
103,140
-
3,880
2,425
8,500
750
15,555
118,695 $
3,880
2,425
8,500
750
15,555
118,695
TECHNOLOGY DEPARTMENT
13 Network Specialist
Outside Services
Supplies
Educational Expense
14 Total Expense
Total Technology Budget
15
16
17
18
19
TREASURER/COLLECTOR
Treasurer
Asst. Treasurer/Collector
Clerical (2)
Other Compensation
Total Salaries
Office Expenses(Includes Tax Title)
Travel/Seminars
Postage
Bank Service Fees
Total Expenses
Total Treasurer/Collector Budget
TOWN CLERK
Town Clerk
Clerical
Poll Workers
Custodians
Other Compensation
Total Salaries
Town Postage Account*
*Moved to Treassurer/Collector Budget
Machine Preparation
Office Expenses
Town Meeting
Election Expenses
Travel/Seminars
Total Expenses
Total Clerk Budget
-153-
Administrator
Recommended
FY'10
$
$
Approp.
FY'08
Approp.
FY'09
$
-
-
$
54,104
81,812
5,196
141,112 $
57,500
64,067
7,000
128,567
$
1,000
1,500
1,000
3,500
22,500
167,112 $
1,000
1,500
1,000
3,500
9,000
141,067
$
1,500
3,700
5,200 $
3,000
5,500
8,500
$
$
34,763
1,500
36,263
1,420
1,735
3,155
39,418 $
211,730 $
35,806
1,500
37,306
1,420
1,435
2,855
40,161
189,728
$
$
$
Department
Requested
FY'10
ELECTION COMMISSION Included w/ Town Clerk
Clerk
Poll Workers
Custodians
Incentives
20 Total Salaries
$
Board Expenses
Office Expenses
Election Expenses
Machine Preparation
21 Total Expenses
Total Budget
$
ASSESSOR'S
Assistant Assessor
58,938
Clerical (2)
57,636
Other Compensation
7,790
22 Total Salaries
$
124,364
It.
No.
23
24
25
26
27
28
Board Expenses
Appellate Tax Board
Office Expenses
Travel
Education/Professional Development
Total Expenses
Outside Services
Total Assessor's Budget
ZONING BOARD OF APPEALS
Secretary
Expenses
Total ZBA Budget
PLANNING
Town Planner
Secretary
Total Salaries
Expenses
Professional Develop/Memberships
Total Expenses
Total Planning Budget
TOTAL GENERAL GOVERNMENT
Administrator
Recommended
FY'10
$
$
-
$
58,938
87,904
7,790
154,632
1,000
1,500
1,000
3,500
9,000
136,864 $
1,000
1,500
1,000
3,500
9,000
167,132
$
3,000
5,200
8,200 $
3,000
5,200
8,200
$
$
1,500
1,500
800
1,200
2,000
3,500 $
148,564 $
1,500
1,500
800
1,200
2,000
3,500
178,832
3,190,209
$ 3,190,209 $
3,190,209
3,190,209
182,017
$
182,017 $
$ 3,372,226 $
182,017
182,017
3,372,226
Pensions
$
2,712,445
2,712,445 $
2,851,309
2,851,309
$
$
215,270
215,270 $
2,927,715 $
212,000
212,000
3,063,309
CONTRIBUTORY RETIREMENT
29 Pension Contribution
Total Budget
NON-CONTRIBUTORY PENSIONS
30 Pension Contribution
Total Budget
TOTAL PENSIONS
-154-
Approp.
FY'08
Approp.
FY'09
It.
No.
Department
Requested
FY'10
Administrator
Recommended
FY'10
105,121
77,316
257,720
351,438
924,017
50,990
10,000
350,000
98,686
10,431
315,862
155,765
107,000
2,814,346
2,814,346
28,000
9,000
37,000
9,000
8,000
28,000
119,000
-
105,121
77,316
257,720
351,438
964,420
25,495
10,000
375,000
101,504
10,431
326,790
158,633
107,000
2,870,868
-
Public Protection
102,058
74,301
248,000
337,734
972,946
48,286
10,000
315,000
97,367
13,208
318,542
122,067
104,000
2,763,509
.
$
$
105,121
75,788
252,624
344,490
1,005,692
49,251
10,000
325,000
100,575
13,461
322,541
138,842
107,000
2,850,385
-
31
.
2,763,509
27,500
12,000
48,000
12,000
10,000
32,000
141,500
-
2,850,385
30,000
12,000
42,000
12,000
10,000
32,000
138,000
29,000
2,905,009
3,017,385
100,078
74,152
259,308
234,330
1,189,790
5,401
5,401
175,000
109,773
23,000
67,425
57,791
96,984
16,650
21,800
9,760
27,500
2,474,143
$
$
103,081
75,586
265,775
233,457
1,283,271
5,536
5,536
180,000
113,168
23,000
43,355
58,848
98,079
15,750
22,950
10,000
27,500
2,564,892
32
33
34
35
36
37
POLICE DEPARTMENT
Chief (1)
Captain (1)
Lieutenants (4)
Sergeants (6)
Patrolmen (19)
Administrative Assistants (.5)
Matrons
Vacation/Overtime
Holidays
Investigations/ID
Educational Incentive
Differential
Other Compensation
Contingent Appropriation
Salary Subtotal
Selective Enforcement
School Traffic Supervisors
Total Salaries
Building Expenses
Office Expenses
Travel
Equipment Maintenance
Mobile Radio
Police Training
Uniforms
Bullet Proof Vests
Computer Maintenance/Supplies
Total Expenses
Police Vehicles
ANIMAL CONTROL OFFICER
Officer's Salary
Expenses
Boarding Animals/Pound/Supplies
Subtotal Animal Control
Total Police Budget
FIRE DEPARTMENT
Chief (1)
Deputy Chief (1)
Captains (4)
Lieutenants (4)
Fire Fighters (25)
Office Clerk
Mechanic
Minimum Manning including O.T. & Vacation
Holidays
Injury Leave
Personal Time
Shift Differential /Night
Shift Differential/Weekend
Clothing Allowance
Longevity
EMT Stipend
Out of Grade Pay
Defibrillator Stipend
Sick Leave Buy Backs
Total Salaries
-155-
$ 2,933,346
102,500
77,066
271,596
239,294
1,250,645
5,674
5,674
180,000
112,662
10,000
43,355
58,736
97,608
13,600
23,523
4,000
20,000
2,515,933
.
2,870,868
28,000
9,000
37,000
9,000
8,000
28,000
119,000
-
$
2,989,868
100,850
77,066
271,596
239,294
1,250,645
5,674
5,674
200,000
112,662
10,000
43,355
58,736
97,608
13,600
23,523
4,000
20,000
2,534,283
Approp.
FY'08
$
36,000
5,460
1,500
40,000
4,500
4,000
3,000
94,460
23,000
75,800
27,500
2,694,903
$
6,832
2,700
9,532
Approp.
FY'09
$
36,000
5,460
1,500
32,000
4,500
4,000
3,000
86,460
23,000
78,800
27,500
2,780,652
$
6,832
2,700
9,532
$
1,000
1,250
2,250
$
5,000
5,000
$
5,000
5,000
$
$
100
100
$
$
100
100
$
70,067
10,000
20,720
20,720
1,000
1,000
40,906
1,100
165,513
6,000
500
6,500
172,013
$
72,169
20,720
20,720
1,000
1,000
42,034
1,100
158,743
6,000
500
6,500
165,243
$
$
$
$
$
11,250
1,120
800
1,920
13,170
$
$
$
$
$
11,588
1,120
800
1,920
13,508
$
$
4,305,000
345,000
4,650,000
10,451,977
$
$
4,325,000
285,000
4,610,000
10,603,670
Department
Requested
FY'10
It.
No.
38
39
40
41
42
43
44
45
$
1,000
1,250
2,250
46
48
47
49
50
51
FIRE DEPARTMENT - Cont.
Building Expenses
Office Expenses
Travel
Maintenance
Communications
Fire Prevention
Fire Hose
Fire Investigations
Total Expenses
Protective Clothing
Lynn Dispatch/Mutual Aid
Training
Total Fire Budget
HARBORMASTER
Salary
Expenses
Total Harbormaster Budget
EMERGENCY MANAGEMENT
Director
Expenses
Total Emergency Mngtmt Budget
WEIGHTS & MEASURES
Inspector
Expenses
Travel
Total Expenses
Total Weight's & Measures Budget
CONSTABLE
Salaries
Total Constable Budget
BUILDING DEPARTMENT
Building Inspector
Local Inspector
Plumbing Inspector
Wire Inspector
Fire Alarm Inspector
Assistant Electric Inspector
Traffic Light Inspector
Assistant Plumbing Inspector
Clerical
Town Planner
Other Compensation
Total Salaries
Expenses
Travel/Seminars
Alarm Maintenance
Total Expenses
Total Building Budget
CONSERVATION COMMISSION
Town Planner/Conservation Agent
Expenses
Professional Develop/Memberships
51A Total Expenses
Total Conservation Budget
52
INSURANCE
Employee Group-Health
Property & Casualty Insurance
Total Insurance Budget
TOTAL PUBLIC PROTECTION
-156-
$
36,000
3,799
500
30,000
4,500
1,000
75,799
12,500
78,000
15,000
2,697,232
$
6,832
3,700
10,532
$
1,000
1,182
2,182
Administrator
Recommended
FY'10
$
36,000
3,799
500
30,000
4,500
2,500
2,000
79,299
14,000
78,000
15,000
2,720,582
$
6,832
2,700
9,532
$
1,000
1,182
2,182
$
5,000
5,000
$
5,000
5,000
$
$
100
100
$
$
100
100
$
73,974
20,720
20,720
1,000
1,000
44,502
1,350
163,266
525
300
825
164,091
$
73,974
20,720
20,720
1,000
1,000
43,952
1,350
162,716
5,000
300
5,300
168,016
$
$
$
$
$
1,500
800
800
1,600
3,100
$
$
$
$
$
1,500
800
800
1,600
3,100
$
$
4,200,000
275,000
4,475,000
10,290,583
$
$
4,170,000
275,000
4,445,000
10,343,380
Approp.
FY'08
Approp.
FY'09
It.
No.
Department
Requested
FY'10
Administrator
Recommended
FY'10
59,717
22,386
43,952
10,000
2,400
138,455
2,425
2,425
3,880
1,940
59,717
15,000
43,952
7,500
2,400
128,569
2,425
2,425
3,500
1,900
Health and Sanitation
$
500
1,000
1,500
887,500
1,020,737 $
750
2,000
2,750 56A
932,000 57
1,074,051
HEALTH DEPARTMENT
Health Officer
Health Nurse
Clerical
Animal Control Officer's Salary
Other Compensation
Total Salaries
Office Expenses
Travel
Total Expenses
Inspections and Tests
Tests/State Charges
Animal Control Expenses
ACO Expenses
Boarding Animals/Pound/Supplies
Subtotal Animal Control Expenses
Rubbish and Recyclables Collections
Total Health Budget
$
1,020,737 $
1,074,051
TOTAL HEALTH AND SANITATION
56,288
19,893
40,206
5,000
1,850
123,237
2,500
2,500
4,000
2,000
57,977
21,840
42,034
7,100
1,850
130,801
2,500
2,500
4,000
2,000
53
54
55
56
728
1,940
2,668
947,000
$ 1,096,368 $
700
1,940
2,640
941,000
1,080,034
$ 1,096,368 $
1,080,034
7,500
5,000
288,990
301,490 $
7,500
5,000
269,208
281,708
55,000
10,000
5,000
2,500
35,000
2,000
40,000
10,000
1,000
160,500
75,000
25,000
55,000
10,000
5,000
2,500
35,000
2,000
35,000
12,500
1,000
158,000
75,000
25,000
260,500 $
561,990 $
258,000
539,708
Public Works
$
$
$
7,500
3,750
337,945
349,195 $
7,500
3,750
307,270
318,520
65,000
10,000
10,000
5,500
36,500
13,500
3,200
143,700
75,000
30,000
55,000
10,000
10,000
2,500
36,500
2,000
25,000
2,000
143,000
75,000
25,000
248,700 $
597,895 $
243,000
561,520
58
59
60
61
WAGES - General
Standby
Part-Time Labor
Fish House Custodian
Overtime
Clothing Allowance
Police Details
Shift Differential
Other Compensation
Personnel
Total Salaries - General
EXPENSES - General
Operating Expenses & Supplies
Operating Expense Electric-Fish House
Operating Expense-Fish house
Communications
Signs
Administration Building
Fuel
Uniforms
Expenses Subtotal
Snow & Ice
Highway Maintenance
Total Expenses - General
Total Budget - D.P.W. General
-157-
$
$
$
Approp.
FY'08
$
321,811
27,000
5,000
3,750
31,500
389,061
$
$
85,000
15,000
4,000
6,000
3,100
825,000
938,100
325,000
17,500
90,842
217,940
34,462
685,744
1,623,844
2,012,905
$
317,316
27,000
5,150
7,000
24,500
380,966
Approp.
FY'09
$
372,489
27,000
5,000
3,750
31,500
439,739
$
$
100,000
40,000
70,000
40,000
15,000
2,600
825,000
1,092,600
375,000
17,500
95,493
218,500
26,205
732,698
1,825,298
2,265,037
$
371,976
27,000
5,000
7,000
24,500
435,476
85,000
15,000
6,000
6,000
3,120
1,385,000
1,500,120
-
40,000
85,000
15,000
2,000
2,600
1,434,210
1,578,810
-
$
$
325,000
77,640
646,853
62,937
1,112,430
2,612,550
2,993,516
$
$
375,000
81,615
758,906
53,727
1,269,248
2,848,058
3,283,534
$
5,006,421
$
5,548,571
It.
No.
62
WAGES - Sewer
Personnel
Standby
Sewer Blocks
Meter Readers
Police Details
Part-Time Labor
Overtime
Other Compensation
Total Salaries - Sewer
EXPENSES - Sewer
Lift Station Operation & Maintenance
Fuel
Electric
Communications
Sewer Bills
Uniforms
Lynn Sewer
Expenses Subtotal
Sewer System Maintenance
Department
Requested
FY'10
Administrator
Recommended
FY'10
351,152
27,000
5,000
3,750
31,500
418,402
$
331,370
27,000
5,000
3,750
31,500
398,620
$
$
100,000
40,000
70,000
40,000
15,000
2,600
825,000
1,092,600
25,000
380,000
17,500
86,939
186,121
27,982
698,542
1,816,142
2,214,762
$
342,365
27,000
5,000
7,000
24,500
405,865
$
100,000
40,000
70,000
40,000
15,000
2,600
825,000
1,092,600
25,000
375,000
17,500
86,939
186,121
27,982
693,542
1,811,142
2,229,544
63
64
64A SEWER RESERVE FUND
Indirect Costs
Administration
Pension
Principal
Interest
65 Indirect Expenses Subtotal
Total Expenses - Sewer
$
Total Budget - Sewer Entrprise Fund
$
Funded by Sewer Revenue
WAGES - Water
362,147
Personnel
Standby
27,000
Flushing
5,000
Meter Readers
Police Details
7,000
Part-Time Labor
Overtime
24,500
Other Compensation
66 Total Salaries - Water
$
425,647
EXPENSES - Water
Fuel
40,000
85,000
15,000
Communications
Water Bills
2,000
Uniforms
2,600
MWRA
1,562,800
67 Expenses Subtotal
1,707,400
68 Water System Improvements *
* New 565k per year on an interest free state program
68A
WATER RESERVE FUND
25,000
Indirect Costs
375,000
Pension
83,384
Principal
796,545
Interest
55,110
69 Indirect Expenses Subtotal
1,310,039
Total Expenses - Water
$ 3,042,439
Total Budget - Water Enterprise Fund
$ 3,468,086
Funded by Water Revenue
TOTAL WATER & SEWER BUDGET
$ 5,697,630
-158-
40,000
85,000
15,000
2,000
2,600
1,562,800
1,707,400
-
$
$
25,000
380,000
83,384
796,545
55,110
1,315,039
3,047,439
3,453,304
$
5,668,066
Approp.
FY'08
$
1,500
129,164
130,664
$
$
10,000
7,000
1,000
18,000
148,664
$
$
4,000
25,000
50,000
10,000
10,000
40,000
139,000
287,664
$
35,000
35,000
1,000
2,500
3,500
38,500
$
45,694
15,735
13,113
74,542
12,200
27,600
114,342
Approp.
FY'09
$
1,500
131,559
133,059
$
$
10,000
7,000
1,000
18,000
151,059
$
$
4,000
10,000
79,450
10,000
10,000
40,000
10,000
163,450
314,509
$
35,000
35,000
35,000
$
48,687
13,507
12,977
75,171
17,172
22,600
114,943
It.
No.
70
71
72
73
74
75
76
77
WAGES - Buildings & Grounds
Overtime
Part-Time Labor
Personnel
Other Compensation
Total Salaries - Buildings & Grounds
EXPENSES - Buildings & Grounds
Board Expenses
Uniforms
Total Expenses - Buildings & Grounds
Total Budget - DPW Buildings & Grounds
SPECIAL ACCOUNTS
Shade Trees
Contract Work - trees
Contract Work - grass
Contract Patching
Landscaping
Contract Work-sidewalks (includes schools)
Leaf Disposal
Total Budget - D.P.W. Special Accts.
TOTAL PUBLIC WORKS
RECREATION
Coordinator
Director
Other Salaries
Total Salaries
Office Expenses
Travel
Program Expenses
Total Expenses
Total Recreation Budget
COUNCIL ON AGING
Director
Outreach Worker
Van Driver
Total Salaries
Program Coordinator
Expenses
Total Council on Aging Budget
Department
Requested
FY'10
Administrator
Recommended
FY'10
$
1,500
136,001
137,501
$
1,500
116,219
117,719
$
$
10,000
7,000
600
17,600
155,101
$
$
10,000
7,000
600
17,600
135,319
$
$
4,000
5,000
88,450
8,000
5,000
40,000
13,000
163,450
318,551
$
$
4,000
5,000
88,450
8,000
5,000
40,000
13,000
163,450
298,769
$
31,500
31,500
31,500
$
31,500
31,500
31,500
$
43,648
10,764
13,622
68,034
14,784
22,600
105,418
$
43,648
10,764
13,622
68,034
15,000
22,600
105,634
$
9,308
150
1,500
350
2,000
5,500
16,808
$
9,308
150
1,500
450
2,100
5,500
16,908
VETERANS' SERVICE
$
9,308
250
1,500
450
2,200
5,800
17,308
$
9,308
250
1,500
450
2,200
5,800
17,308
78 Director's Salary
Office Expenses
Memorial Day
Veterans' Day
79 Total Expenses
80 Assistance
Total Veteran's Budget
-159-
Approp.
FY'08
Approp.
FY'09
Department
Requested
FY'10
Administrator
Recommended
FY'10
81
NON-SEWER DEBT SERVICE
Principal
Interest
Temporary Loans - Interest
Certification of Notes/Bonds
Contingent Appropriation
Tot. Budget-Non-Sewer Debt Serv.
3,625,825
1,757,780
30,000
$ 5,413,605
$
3,625,825
1,757,780
30,000
5,413,605
82
SEWER DEBT SERVICE
Principal
Interest
Administrative Fees/Charges
Total Budget - Sewer Debt Service
1,066,101
75,655
6,825
$ 1,148,581
$
1,066,101
75,655
6,825
1,148,581
TOTAL MATURING DEBT
$ 6,562,186
$
6,562,186
$
65,364
47,174
18,876
48,274
44,044
44,044
25,169
36,059
27,500
22,666
15,576
394,746
1,200
34,000
400
35,600
125,000
555,346
It.
No.
Maturing Debt
$
3,461,078
1,783,207
45,000
5,289,285
$
3,293,227
1,669,306
45,000
5,007,533
$
1,004,491
113,227
9,524
1,127,242
$
1,034,968
95,136
8,211
1,138,315
$
6,416,527
$
6,145,848
$
61,912
44,682
16,937
44,556
41,287
44,386
23,592
31,890
34,328
19,612
30,500
393,682
1,500
35,000
400
36,900
110,989
541,571
$
63,770
46,023
19,448
46,189
42,543
49,522
24,310
36,693
40,652
23,573
15,443
408,166
1,500
30,000
400
31,900
119,700
559,766
$
3,500
29,500
145,000
155,000
42,000
800
340,000
55,000
26,584
797,384
$
3,500
29,500
165,000
176,750
45,000
800
355,000
70,000
15,000
25,000
885,550
83
84
85
86
87
88
89
90
91
92
93
94
LIBRARY
Director
Assistant Director
Secretary/Bookkeeper
Children's Librarian
Circulation Librarian
Reference Librarian
Cataloger
Library Assistants
Adult Assistants (part-time)
AV Processors
Pages
Other Compensation
Total Salaries
Office Expenses
Building Expenses
Travel
Total Expenses
Library Materials
Total Library Budget
UNCLASSIFIED
Town Reports
Telephones (most Depts.)
Street Lighting
Reserve Fund
Audit
Historical Commission
Medicare Tax
Stabilization Fund
Unemployment
Town Building Study Committee
Total Unclassified Budget
$
65,364
47,174
18,876
48,274
44,044
44,044
25,169
36,059
22,000
22,666
15,576
389,246
1,200
30,000
400
31,600
121,000
541,846
$
3,500
29,500
175,000
165,000
47,500
800
365,650
70,000
30,000
886,950
$
3,000
29,500
175,000
157,500
47,500
800
365,650
50,000
10,000
838,950
$
319,885
$
394,091
$
$
$
22,700,000
22,700,000
23,094,091
54,069,118
Schools
$
275,400
21,443,389
$ 21,443,389
$ 21,718,789
$ 51,425,491
$
290,885
22,200,000
$ 22,200,000
$ 22,490,885
$ 52,952,394
95
96
REGIONAL VOCATIONAL SCHOOL
SCHOOLS - SWAMPSCOTT
Total Budget
Less Anticipated Rev.-Nahant, Metco, ...
Net Budget
TOTAL SCHOOLS
GRAND TOTAL BUDGET*
22,700,000
$ 22,700,000
$ 23,019,885
$ 34,019,664
* Excludes Non Appropriated Expenses (i.e. State Assessments & Assessor's Overlay) of $1,122,455
Total Town Budget including State Assessments and Assessor's Overlay and Net of Water/Sewer= $49,523,507
-160-

Fiscal 2010 Town Administrator`s Budget

Transcription

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