rockport municipal budget6f0724f7-400d-4d0… · budget vs. actual expenses and revenues during the...

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FY 20-21

Website: www.rockportmaine.govPhoto Credit: Alexa Wagner, Coastal Mountain Land Trust

Location: Beech Hill Preserve, Rockport, Maine Select Board's Budget

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The award is valid for a period of one year only. We believe this budget continues to conform to the program requirements, and we will be submitting it to the GFOA organization to determine eligibility again this year. This is the third consecutive year that we have been awarded this award.

The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to the Town of Rockport for our annual budget for the fiscal year beginning July 1, 2019.

In order to receive this award, a governmental unit must publish a budget document that meets the program criteria as a policy document, operations guide, financial plan and communication device. This is the second year the Town of Rockport has received the award, and we hope to continually improve the document in the

Town of Rockport, Maine Municipal Budget Fiscal Year 2020-2021

3 835 83

8485

7 8513 86151719 8721 8922 9025 9131 9332 9433 9734 9935 10037 10339 106

Reading the Budget…………………………………40 107Financial Policy Overview………………………... 45 108General Fund Long-Term Financial Plan…......... 47 111Unassigned Fund Balance………………………… 49 113Unassigned Fund Balance Trend Analysis…………50 115Reserve Accounts and Balances……………………51 116Donation Accounts and Balances…................... 57 119Postemployment Benefits Liability….................. 59 121Tax Cap Calculations……………..………………. 61 122Tax Cap History……………………………………62 123Knox County Comparable Information……………63 125 Knox County Valuations and Mil Rates…………63 126 Knox County Valuation and Mil Rates Graph……64 129State Revenue Sharing………………………………65 131Net Budget Histories……………………………… 66 132

67 13368 137

138Budget Summary……………………………….. 139

Budget Comparison and Summary……………….. 69Revenue Summary…………………………………71 141Expenditure Summary………………………………73 143Expenditure Summary Charts………………………74 144Expenditure Detail by Expense Line………………75 147

81 14981 15082

Supporting Documentation…………………… Vehicle Replacement Schedule………………… Police Department Call Statistics………………

Proposed Changes…………………………………

Department Heads Budget………………………… Proposal……………………………………………

Expenditure and Revenue Detail………………

Supporting Documentation…………………… General Assistance Summary (0303)…………… Expenditure and Revenue Detail……………… Supporting Documentation……………………

Public Safety……………………………………… Police Department Summary (0401)………………

Mil Rate Apportionment Chart……………………Budget and Tax Rate Comparison…………………

Expenditure and Revenue Detail……………… Supporting Documentation…………………… Insurance Summary (0216)……………………… Expenditure and Revenue Detail………………

Supporting Documentation…………………… Assessing Summary (0213)……………………… Expenditure and Revenue Detail……………… Supporting Documentation…………………… Town Office Building Summary (0215)…………

Permit and Licensing Data……………………… Finance Summary (0211)………………………… Expenditure and Revenue Detail………………

Planning and Community Development Summary (0209)…… Expenditure and Revenue Detail………………

Town Manager's Letter…………………………….

Supporting Documentation……………………

Consumer Price Index and Inflation Charts…………

Expenditure and Revenue Detail……………… Supporting Documentation…………………… Excise Tax Comparison Charts…………………

Gender; Household Income……………………..

Expenditure and Revenue Detail………………

Geographical Information……………………….


Town Government - Description……………………

Town Clerk Summary (0207)……………………

Demographic Information……………………..…


Age Analysis………………………………...……

Town Manager Summary (0205)…………………Executive Summary…………………………….…Staffing Levels and Changes…………………...……

General Government………………………………

Budget Introduction and General Information..

Town Statistics…………………………………….

Expenditure and Revenue Detail……………… Administration Summary (0201)…………………

Town of Rockport Profile…………………….….…

Select Board's Budget………………………………

Municipal Officials and Officers…………………..

Proposal……………………………………………

Budget Review Schedule……………………...……


Budget Review Process………………………….…Organizational Chart………………………...………

Departmental Budgets………………………….


TABLE OF CONTENTS

Distinguished Budget Award……………………… Town Manager's Budget…………………………...Table of Contents………………………………… Proposal………………………………………….


155 225156 226159 228161 231162 232163 233165 235166 236167 237169 239170 241171 242173 243174 245175 246177 249178 250181 251185 252186 253187 255189 256190 257191 259193 260195 261196 262

199 263 200 264

201205206 265207209211 337212 375215 Internal Control Policy…................................ 381217 423218 431219 437221222223 453

Supporting Documentation…………………… Parks Summary (0603)……………………………

Glossary……………………………………………… Expenditure and Revenue Detail……………… Glossary…………………………………………… Supporting Documentation……………………

Reserve Account Policy…………………………

Supporting Documentation…………………… Investment Policy………………………………… Conservation Commission Summary (0602)…… Post Issuance Compliance Policy………………… Expenditure and Revenue Detail………………

Culture and Recreation…………………………… Financial Policies……………………………….…… Library Summary (0601)………………………… Bidding, Purchase Orders & Credit Card Policy……… Expenditure and Revenue Detail……………… Encumbrance Policy………………………………


Expenditure and Revenue Detail……………… Expenditure and Revenue Detail……………… Asphalt Graph………………………………… Special Assessments (0999)……………………… Vehicle/Equipment Replacement Schedule…… Expenditure and Revenue Detail……………… Supporting Documentation…………………… Sanitation Summary (0501)……………………… Capital Improvement Plan………………………… Expenditure and Revenue Detail……………… Comprehensive Capital Improvement Plan………

Supporting Documentation…………………… Provider Agencies Summary (0902)………………Public Works……………………………………… Expenditure and Revenue Detail……………..… Public Works Summary (0500)…………………. Schools (0920)……………………………………

Supporting Documentation…………………… Cemeteries Summary (0901)……………………… Emergency Management Summary (0440)……… Expenditure and Revenue Detail……………… Expenditure and Revenue Detail……………… Supporting Documentation……………………

Supporting Documentation…………………… County Fees Breakdown by Town……………… Public Safety Building Summary (0412)………… 911 and Dispatch Fees by Town……………… Expenditure and Revenue Detail……………… All Other Town Departments……………………

Supporting Documentation…………………… Tax Increment Financing - Downtown………… Harbor Summary (0411)………………………… County Fees Summary (0851)…………………... Expenditure and Revenue Detail……………… Expenditure and Revenue Detail………………

Supporting Documentation…………………… Expenditure and Revenue Detail……………… Animal Control Summary (0409)………………… Outstanding Debt……………………………… Expenditure and Revenue Detail……………… Tax Increment Financing - Route One…………

Supporting Documentation…………………… Supporting Documentation…………………… Other Public Safety Services Summary (0407)… Debt and County Assessment…………………… Expenditure and Revenue Detail……………… Long-Term Debt Summary (0801)……………...

Fire Department Grant Information…………… Supporting Documentation…………………… West Rockport Fire Station Summary (0404)…… Recreation Summary (0606)……………………… Expenditure and Revenue Detail……………… Expenditure and Revenue Detail………………

Supporting Documentation…………………… Supporting Documentation…………………… Vehicle Replacement Schedule………………… Library Building - 1 Limerock St - Summary (0605)… Fire Department Call Statistics………………… Expenditure and Revenue Detail………………

Expenditure and Revenue Detail……………… Expenditure and Revenue Detail………………

TABLE OF CONTENTS (cont.)

Public Safety (cont.)……………………………… Culture and Recreation (cont.)…………………… Fire Department Summary (0403)………..……… Opera House Summary (0604)………………..…


Town of Rockport, Maine

Town Manager’s Office Town Office Building 101 Main Street Rockport, Maine 04856

William S. Post, Town Manager Telephone: 207. 236.0806 Fax: 207.230.0112 Email: [email protected]

February 14, 2020

Select Board & Budget Committee Town of Rockport 101 Main Street Rockport, Maine 04856 RE: Town Manager’s Proposed Fiscal Year 2021 Budget Ladies & Gentlemen: Submitted herewith is the proposed municipal budget for the fiscal year 2021 (July 1, 2020 - June 30, 2021) in accordance with Title 30-A, M.R.S., Section 2636 and Article VI of the Charter of the Town of Rockport. Introduction The budget process began on September 30, 2019, approximately two months after I began as the new Town Manager for the Town of Rockport. During that meeting, I explained my philosophy on LD1 which is that it doesn’t work during slow or low economic growth periods and if strictly adhered to will harshly limit the Town’s ability to provide services that residents have come to expect and will lead to infrastructure issues in future years. I am pleased that the Select Board and Budget Committee members at the meeting in September allowed me to create this budget without an imposed LD1 limit. My budgeting philosophy explained at that meeting is to prepare an operating budget that will provide for the services that the citizens expect, while keeping an eye on the future, and (hopefully) keeping the tax rate as low as possible. Oftentimes, these goals are in conflict as the tax rate is impacted by any financial decision that is made. It is worth noting that the fiscal year 2020 municipal budget represents less than 25% of the total tax bill for Rockport property owners. In the short time that I have served as your Town Manager, I have been reviewing all operations, staffing levels, projects, policies and priorities while managing the current year’s projects and budget. There are a few adjustments made within the fiscal year 2021 budget that reflects some of the changes that I have initiated; I am sure future years will see additional changes as my operational review is completed. Town’s Financial Status The Town of Rockport is in good financial shape, however, the Undesignated Fund Balance (UFB) needs to be increased.


Over the past few years, the Town has maintained its financial stability, has a comprehensive Capital Improvement Plan (CIP) and has reserve funds in place to cover some of the capital needs. However, there are other capital needs that are not covered by the reserve funds, most notably the road infrastructure. This is apparent by the need of the Town to ask voters to approve an infrastructure bond in the amount of $1,632,000 that was approved in November of 2019. For years, the paving and road construction budget has been underfunded by approximately $400,000. The infrastructure bond will help in catching up with road improvements but is not the ideal funding method and does not completely put the Town on schedule. By Charter, the Town’s UFB is supposed to be maintained at a minimum of at least 12% of expenditures for the year. In the simplest of terms, the UFB is the Town’s cash flow; it is used to cover expenses in between the collection of the semi-annual tax payments. 12% of expenditures equals 30 days of the fiscal year and is not a reasonable amount to sustain the Town throughout the year. Generally accepted practices recommended by the Town’s auditing firm suggest that the town have between 60 and 90 days’ worth of expenses in the UFB, or 16-25%. The Town currently has approximately 14%, or 40 days’ worth of expenses covered by the UFB. Over the past few years, the budget has used the UFB to help offset the potential increase in the tax rate. In the proposed fiscal year 2021 budget, I do not recommend using any UFB as a revenue source. The Town should be focusing on increase the UFB to the 90 days level (25%) which equals approximately $4.5 million. The Proposed Fiscal Year 2021 Budget Overview Overall expenses are proposed to increase by 5.2% or $321,442. Overall revenues are expected to increase by 1.9% or $41,765, resulting in a net budget of $4,259,494. The LD1 limit is $4,207,784. Therefore, the proposed budget is $ 51,710 over the LD1 limit. However, as you review the budget detail, you will notice that this is the first year of the Library Bond payment ($75,000) and I am proposing funding for the full reconstruction of the Walker Park Seawall ($58,200). Revenues Revenues are projected to increase a small amount, $41,765 or 1.9%. As in years past, a large part of non-tax revenue is the use of reserve accounts to fund capital purchases in line with the CIP. I do not propose utilizing any UFB in the fiscal year 2021 budget as stated above. Expenses Expenses are proposed to increase by $321,442 or 5.2%. In general, non-union employees are being provided a 3% wage increase to be consistent with previous years. Included in this year’s budget was funding for a comprehensive wage study. That has not been completed as I am reviewing and revising all job descriptions before undertaking the wage study. The wage study will be completed for the next budget cycle. Both union contracts for Public Works and Police Department employees expire on June 30, 2020. There are allowances built into these two departments for these negotiations. Long-term debt service has a sizable increase because of the first principal payment for the Library Bond ($75,000) and interest for the Infrastructure Bond ($20,000).


I have highlighted the significant changes by department below. Administration Line 3060 – Miscellaneous Professional Services is reduced by $35,000 as the Library Consultant contract will expire in fiscal year 2020 (by June 30, 2020). Town Manager Line 2110 – Town Manager is increased by $16,970 for the Town Manager salary. The manager’s contract was $94,000 as of August 1, 2019, increased to $99,000 effective February 1, 2020 after his six-month performance review and will increase by the 3% wage increase allotted to all non-union employees. Line 2540 – Health Insurance is increased to reflect the benefit choices for the employees in the department. Newsletter – This is a new initiative that I would like to begin as of July 1, 2020. I proposed drafting a Town newsletter that will be written, edited and formatted by current staff, printed and mailed to every box holder in Rockport. The newsletter will be mailed out every two months (six editions per year). The goal is to increase communication from the Town to all residents. Some department requests for printing and/or advertising have been decreased because of this effort. Line 4450 – Contingency is decreased by $15,000. This was included in fiscal year 2020 budget to assist with the manager’s salary during negotiations and included funding for an out-sourced wage study. Town Clerk There are no significant increases within this budget. The Clerk’s expenses have an increase of 1.9%. Planning and Community Development This budget shows a decrease of 11.2% due to changes in staff. The full-time administrative assistant position that was shared with the Assessing Department has been changed to a shared full-time position with Planning, Assessing and the Police Department, thereby reducing the cost in all three departments for this position. Finance Line 2205 – Finance Assistant – The administrative assistant position has been reclassified to accurately reflect the work that is performed by this position and includes an increase in wages. Line 2540 – Health Insurance has increased to reflect the enrollment choices of the department’s employees. Line 3040 – Bond Counsel/Legal Fees has increased to reflect the actual costs for bond counsel as required by state law.


Assessing This department has a decrease in expenditures of 3.3% or approximately $6,800 due to the change in the administrative assistant’s position mentioned under the Planning & Community Development Department. Town Office Building Line 7315 – Computer Equipment is decreasing by $17,200 due to less computer/software upgrades that are needed as part of the computer replacement schedule (this is matched with a decrease in revenue from the use of reserve funds). Line 7205 – Building Improvements Reserve is increased by $10,000. This amount was removed from the current year’s budget, but needs to be included for fiscal year 2021 as there are upgrades that are currently needed to the building’s fire alarm system and the Town needs to begin building this reserve account in order for future needs. Insurance This budget has decreased by 8.1% or approximately $6,500 due to the Town’s good loss history as well as the Town employing a certified municipal manager and a certified municipal treasurer (finance director). Police Department The major increase in this department are for wages depending on the outcome of union negotiations and the purchasing of a cruiser according to the vehicle replacement schedule. Fire Department The increase in the Fire Department is caused by an increase in the volunteer firefighters’ line (line 2215). This increase is based on actual experience as the Town has expended 64% of the current year’s budget as of December 31, 2019 for this line. Rockport is fortunate to have a dedicated and available group of volunteers that respond day and night to fire calls. West Rockport Fire Station A new line for Building Design/Engineering is included in this budget to pay for designing and engineering of a new West Rockport Fire Station. This project has been discussed for years and is in the initial phase of design with 2A Architects of Rockport. Other Public Safety Services There are no significant changes in this budget, but it should be noted that the LED Streetlight Project should be completed by July 1, 2020 and therefore the streetlight costs are funded differently. The Town will own the streetlights and not pay a leasing fee to CMP. When the project is complete, there will be a significant savings in energy usage and delivery costs, which will fund the project. Animal Control No changes.


Harbor There are no significant changes in this department. Overall expenses are decreasing by 5.8% or approximately $11,800. Public Safety Building The expenses for the Public Safety Building are decreasing by 17.2% or approximately $7,000 because the trim painting project will be completed with fiscal year 2020 funds. Emergency Management No significant changes. Public Works The Public Works budget is proposed to increase by 2.5% or $42,000. There are several adjustments within the department based on actual expected expenditures in personnel and capital items. Sanitation No significant changes. Library The Library budget is decreasing 0.3% mostly due to employee benefits. There are increases throughout the budget that offset the benefits decrease. Conservation Commission No significant changes. Parks Line 7347 – Walker Park Seawall is budgeted for $58,200 which covers the cost of construction and engineering/inspections for the project. This project has been discussed for a few years and the engineering was completed during the current fiscal year. The cost is significantly less than originally thought. Line 7348 – The Parks and Beautification Committee requested $18,600 for seven benches for Memorial Park, and I reduced this number to two benches at a cost of $5,300. Opera House The significant changes in this budget are in the capital items. The air conditioning system for the main auditorium needs to be replaced. This will cost $41,000 but is offset by use of the Opera House Reserve Fund. There is a need to upgrade the lighting system in the Opera House, but I removed funding for this request until we can get a better understanding of the need and costs associated with this project. Recreation The significant change here is Line 7306. I propose that the Town purchase a commercial mower and use it and Public Works staff to mow at the municipal buildings. This allows the Town to


reduce contracted costs for mowing at the Town Office, Public Safety Building and Harbor. This will also allow more timely mowing to be done without an increased cost. Long-Term Debt This is the first year of the principal payment for the Library Bond ($75,000) and for interest for a bond anticipation note (BAN) for the infrastructure bond approved in November of 2019. Cemeteries Line 360 – Mowing increases by almost $8,000 for the mowing contract. Closing I thank all the department heads and office staff for assisting me in developing the budget over the last few months. I look forward to working with you as you review the proposed budget.

William S. Post, MPA

Town Manager

Town Manager, William S. Post


Rockport Profile

The Town of Rockport is the quintessential Maine coastal village, blessed with miles of coastline and beautiful rural countryside, several lakes, ponds and mountains. While many areas of Maine struggle with out-migration, Rockport enjoys a stable population and in-migration of young people because of the excellent school system. The Town is situated in the midcoast area of Maine, nestled between two excellent neighbors, Camden and Rockland. Long noted as a vacation destination and a popular location for summer homes, Rockport is also a center for experiential lifelong learning. Local artists and craftspeople who maintain studios and a cultural presence here have become part of the fabric of the community.

Rockport is home to Maine Media College, Bay Chamber Concerts and Music School, and the Center for Furniture Craftsmanship, all of whom bring students and staff from the country and around the world to learn while enjoying this beautiful place. Rockport’s quaint harbor is noted as being one of the prettiest on the Maine coast, and has been a favorite of recreational boaters and a home base for a vibrant lobster industry.

The Town maintains several parks, including the 15.22 acre Marge Jones Recreational Facility, which has tennis courts, ball fields, basketball courts and a playground. Of the Town’s 12,750+ acres, almost 1,000 are under conservation through easements or have been purchased by land trusts for preservation.

Although Rockport is located in the center of beautiful midcoast Maine, you can get there from here! Rockport is within easy commuting distance from Portland, Bangor and the state capital of Augusta. Boston is just a four-hour drive. As part of Knox County, Rockport is advantageously located between the service centers of Camden and Rockland. Three major roads traverse the Town: Route 1, Route 17 and Route 90.

Route 1 is the principal regional arterial road for the State. It is a mobility corridor as many local roads in the Midcoast feed traffic to Route 1 at some point. The road is heavily traveled with traffic counts increasing dramatically during the tourist season. Development along the road is mixed and includes the hospital, motels, restaurants, banks, retail, medical offices, an office park and residences.

Route 17 is the arterial corridor connecting Rockland (the abutting community to the West) and the Midcoast to Augusta. It too is a well-traveled road. There is limited commercial development along Route 17’s Rockport section.

Route 90, originally constructed as a Route 1 bypass around Thomaston and Rockland, has experienced a steady increase in use. Its popularity as a bypass has led to increased commercial development. It is also the location of the high school, elementary school, the Town-owned outdoor recreation facility and the privately-owned Midcoast Recreation Center which offers indoor ice skating, tennis and daycare.

If you need to get to Boston or New York in a hurry, you can do that from Rockport. In a short 15-minute commute, you can be to Knox County Regional Airport which provides residents with scheduled commercial air service, air taxi and general aviation - without the hassle of traffic or parking problems. It's feasible to leave your home in Rockport and be in


Boston at 8:00 A.M. If you have a lunch meeting in New York, you can be back home for dinner with your family. The Portland Jetport and Bangor International Airport are also within easy commuting distance.

Opportunities to enjoy the natural beauty of the Town are abundant. Marine Park and Walker Park provide recreational opportunities with their harbor access, beach area and picnic sites. Marine Park includes the Harbormaster’s building (replete with restrooms and showers), boat launching, docks, picnic benches and a sandy beach, as well as historic lime kilns. Walker Park has a nice playground, picnic benches and a small beach accessible at low tide. Cramer Park, situated along Goose River, offers walking trails, picnic sites and old limestone tailings. Goodridge Park, Village Green and Mary Lea Park are within the downtown area and offer both rest opportunities and beautiful scenic views. Glen Cove Rest Area offers views of and frontage on Clam Cove and provides picnic sites and an information kiosk.

Local and summer residents can also become members of a great public library. The Rockport Public Library is temporarily located at 485 Commercial Street and is open six days a week year-round. It offers a variety of free programs for children and adults, as well as free internet access.The new Library is curently under construction and is expected to be open around September 2020.

Historic Rockport Opera House is truly the center of our cultural community here in midcoast Maine. Located in the heart of the village overlooking picturesque Rockport Harbor and Mary Lea Park, it offers a remarkable venue for cultural and performing arts events, public and private meetings, dances, weddings and social gatherings.

In addition to the aforementioned Town facilities, there are a number of nonprofit parks, farms, open spaces and trails. Merryspring Nature Park is a privately owned 66-acre nature preserve that is free to the public. Aldermere Farm, a 136-acre working farm owned and managed by Maine Coast Heritage Trust, supports a world-renowned herd of Belted Galloway cattle. Vesper Hill Children’s Chapel has 3.43 landscaped acres with a pine chapel looking eastward over Penobscot Bay. Beauchamp Point Scenic Byway, a seasonal road extending around Beauchamp Point, is favored by walkers, runners and cyclists. The Ledges are off the road and are a popular ocean swimming and picnic area. Harkness Preserve is a 21.25-acre nature preserve on the outskirts of the village. Its nature trail winds through the preserve and includes shore frontage on Rockport Harbor. Beech Hill Preserve offers 295 acres of blueberry fields and scenic views of Camden Hills and Penobscot Bay. The Sides Preserve on Mace’s Pond consists of 8.5 acres with 1,400 feet of shoreline and a meandering trail. Coastal Mountains Land Trust maintains these three preserves. Georges River Highland Path and Ragged Mountain Trail are managed by the Georges River Land Trust and provide 4.9 miles of trails that connect to over 20 miles of trails situated in neighboring towns.

Recreational opportunities are rounded out with the Penobscot Bay YMCA, Midcoast Recreation Center, Samoset Resort (all privately owned) and the Marge Jones Recreational Facility, previously mentioned. There is a joint effort underway between Rockport and Camden to build a shared pathway for bikes and pedestrians. The Camden-Rockport Pathways Committee heads up the effort and has successfully built a trail portion along Union Street in Rockport. Additionally, there are three golf courses in Town: Goose River, Samoset Resort and the private Megunticook Golf Course.


Debra Hall Denise Kennedy-Munger Douglas Cole Jeffrey Hamilton Mark KelleyChair Vice-Chair Select Board Member Select Board Member Select Board Member

150 Russell Avenue 2 Harbor View Drive 103 Russell Avenue 21 Ledgewood Drive 204 West Street202-746-1303 303-668-7528 975-2980 715-213-7198 596-9258

Term Expires: June 2021 Term Expires: June 2022 Term Expires: June 2020 Term Expires: June 2021 Term Expires: June 2020

Jeffrey Charland Helen Shaw Eric Boucher Vacant Jerod CronkiteChair Vice-Chair Committee Member Committee Member Committee Member

20 Forest Glen Drive 77 Pascal Avenue 400 Park Street 6 Winding Way266-5006 Home 236-2468 Home 702-241-4274 Cell 512-0998 Cell

Term Expires: June 2022 Term Expires: June 2021 Term Expires: June 2020 Term Expires: June 2021 Term Expires: June 2021

Mark Kelley Stephanie A. Kumble Thomas Murphy Geoffrey ParkerCommittee Member Committee Member Committee Member Committee Member

204 West Street 184 Mt. Pleasant Street 566 Main Street PO Box 7596-9258 Cell 236-2362 Home 236-4073 Home 236-3637 Work

Term Expires: June 2022 Term Expires: June 2020 Term Expires: June 2020 Term Expires: June 2022

William S. Post Linda Greenlaw William Najpauer Megan A. Brackett Kerry Leichtman

Town Manager Town Clerk/Tax Collector

Planning and Development Finance Director Assessor

General Government General Government General Government General Government General GovernmentAdministration 0201 Town Manager 0205

Town Clerk 0207 Planning & Community Development 0209

Finance 0211Insurance 0216

Assessing 0213

Diane Hamilton Randy Gagne Jason Peasley Abbie Leonard Michael YoungGA Administrator Police Chief Fire Chief Harbormaster Public Works Director

Public Assistance Public Safety Public Safety Public Safety Public Works General Assistance 0303 Police Dept. 0401 Fire Dept. 0403 Harbormaster 0411 Public Works 0500

Benjamin BlackmonLibrary Director

Culture & RecreationLibrary 0601

Town Office: 236-9648 - 101 Main Street, Rockport, Maine 04856

Select BoardFive Members - Three Year Terms (staggered)

Nine Members - Three Year Terms

Budget Committee

Department Heads


Budget Schedule

Planning- October

Department Head's Budget Requests and

Meetings- November to January

Town Manager's Budget- February

Select Board and Budget Committee

- February to April

Adopted Budget at Town Meeting

- June

September 30, 2019 - Pre-Budget Workshop - expectations and direction provided from the Select Board to the Town Manager. (Livestreamed)

November 4th, 2019 - Budget Due Memos and forms sent to Department Heads from the Town Manager and Finance Director.November 18th, 2019 - Budget request from Committee Chairs are due to Department Heads. December 13th, 2019 - Department Head budget requests are due to the Finance Director by close of business.Month of January - Department Head's meet with the Town Manager and Finance Director to discuss and review their requests.

December 13th, 2019 to February 1st, 2020- Department Heads will meet with the Town Manager and Finance Director again to discuss any changes that may need to be made to the budget. The Town Manager will then prepare their final budget.Week of February 10th, 2020 - Budgets delivered to the Budget Committee and the Select Board.


February 19th, 24th, 27th and March 2nd, 2020 - Budget Review Meetings with the Select Board, Budget Committee and Department Heads. These meetings will be at 5:30 p.m. at the Rockport Opera House. (Livestreamed)March 4th, 2020 - Select Board Budget Workshop to review budget. This meeting will start at 5:30 p.m. at the Rockport Opera House.March 5th, 2020 - Select Board Consensus votes on the budget to send to the Budget Committee at 5:30 p.m. at the Rockport Opera House. March 10th, 2020 - Budget Committee Meeting at 5:30 p.m. at the Rockport Town Office.March 18th, 2020- Select Board Meeting to review the recommendations from the Budget Committee, this meeting will start at 5:30 p.m. and will be held at the Rockport Opera House. (Livestreamed)March 23rd, 2020 - Regular Select Board Meeting to have vote on final budget. (Livestreamed)March 24th, 2020 - Budget Committee Meetings at 6 p.m. at the Rockport Opera House to reconsider and review recommendations from the Select Board.

June 9th, 2020 - Election polls are open from 8 a.m. to 8 p.m.June 10th, 2020 - Annual open Town Meeting located at the Rockport Opera House, the meeting will begin at 7 p.m.


The Budget Process

By Charter, the Town budget provides a complete financial plan of all Town funds and activities for the ensuing fiscal year and is presented in such form as the Town Manager deems desirable or the Select Board requires. The budget begins with a clear general summary of its contents; shows in detail all estimated revenue and all proposed expenditures, including debt service for the ensuing year; and is arranged to show comparative figures for actual and estimated income and expenditures of the current fiscal year, as well as the preceding fiscal year.

The Budget Committee consists of a nine-member committee of elected citizens, representing all sections of the Town. The Budget Committee cooperates with the Select Board, Town Manager and Department Heads in making recommendations concerning articles in the Town's Warrant calling for appropriations. The Budget Committee may meet during the development of the proposed budget and shall meet upon completion of the proposed budget prepared by the Town Manager in order to review and make recommendations. Prior to the adoption of a final budget by the Select Board (included in the Town Warrant) the Budget Committee meets and adopts recommendations concerning the final budget. The Budget Committee submits recommendations for voter consideration at the annual Town Meeting.

No later than the third week in April, the Town Manager shall submit a budget to the Select Board and Budget Committee for the ensuing year. The Town Manager's budget shall explain the budget both in fiscal terms and in terms of the work programs. It shall outline the Town Manager's proposed financial policies, describe the important features of the budget, indicate any major changes from the current year in financial policies, expenditures and revenues together with the reasons for such changes, summarize the Town's debt position and include such other material as the Town Manager deems desirable or the Select Board requests.


Step 1: Department Heads review what their expenses and revenues were from the prior three fiscal years, and review what the needs and wants are for the upcoming fiscal year. They then develop a budget and submit this budget to the Town Manager for review.

Step 2: The Town Manager meets with all Department Heads to review their requests. Once they have met with all Department Heads, the Town Manager starts to develop their budget based on the requests they received, what they feel the Select Board and Taxpayers are looking for.

Step 3: The Select Board and Budget Committee reviews the Manager's proposed budget in a preliminary manner. This also gives the Town Manager and Department Heads a chance to explain to the Select Board and Budget Committee what theirs needs and desires are for the upcoming year.

Step 4: The Select Board shall meet to discuss making changes to the Manager's proposed budget to develop and present their own budget to the Budget Committee for their review and recommendations. Once the Select Board receives the Budget Committee recommendations, the Select Board will then have their final consensus votes on the budget, these votes will appear on the Town Warrant.

Step 5: The Budget Committee will meet after the Select Boards final consensus votes, and they will cast their own consensus votes on the proposed final budget developed by the Select Board. These votes will show on the Town Warrant. The Budget Committee must receive the final budget from the Select Board at least 72 hours prior to casting their consensus votes.

Step 6: The budget is voted on by the public as the Town's annual open Town Meeting. All financial articles are placed on the ballot with the recommendation votes that are cast by the Select Board and Budget Committee.

Step 7: Adoption of the budget constitutes appropriations of the amounts specified as expenditures from the funds indicated, and shall constitute a levy of the property tax thereby required. A copy of the final budget is certified by the Select Board and filed.

Step 8: The final approved budget will be posted on the Town's website within 15 days of the annual Town Meeting.


Organizational Chart


FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21

Elected 5 5 5 5 5 5 5 5 5Part-time 1 1 1 1 1 1 1 1 1

Full-time 2 2 2 2 2 2 2 2 2Full-time shared 0.5 0.5 0.5 0.5 0.5 0.0 0.0 0.0 0.0

Full-time 3 3 3 3 3 3 3 3 3Part-time 0 0 0 0 0 0 0 0 0


Full-time shared 0.5 0.5 0.5 0.5 0.5 0.0 0.5 0.5 0.4


Part-time shared 0.3 0 0.5 0.5 0.5 0.5 0.5 0 0


Part-time shared 0.7 0 0.5 0.5 0.5 0.5 0.5 0.5 0.35

Full-time 0 0 0 0 0 0 0 0 0Full-time shared 0.5 0.5 0.5 0.5 0.5 0.0 0.5 0.5 0.0

Part-time 1 1 1 1 1 1 1 2 2

Full-time 6 7 7 7 7 7 7 7 7Part-time 1 1 1 1 1 1 1 1 0.3

Full-time 1 1 1 1 1 1 1 1 1Volunteers 31 30 30 30 30 32 32 32 32

Stipend 1 1 1 1 1 1 1 1 1

Full-time 0 0 1 1 1 1 1 1 1Seasonal Full-time 1 1 0 0 0 0 1 1 1Seasonal Part-time 2 2 2 2 2 2 1 1 1


Stipend 1 1 1 0 0 2 2 2 2

Full-time 7 7 7 7 7 7 8 10 10Full-time shared 0.7 0.7 0.7 0.7 0 0 0 0 0

Part-time 3 3 1 3 4 4 4 4 4


Stipend 1 1 1 1 1 1 1 0 0

Full-time shared 0.3 0.3 0.3 0.3 0 0 0 0 0Part-time 1 1 1 1 2 2 2 3 3

Stipends 1 1 1 1 1 1 1 1 1

Number of Positions

Staffing Levels and Changes

Fire Department

Animal Control

General Government

Public Assistance

Planning & Community Development

Administration

Town Manager

Town Clerk

Finance

Assessing

Town Office Building

All OtherCemeteries

General Assistance

Public SafetyPolice Department

LibraryCulture and Recreation

Harbor

Public Safety Building

Emergency Management Agency

Public WorksPublic Works

Opera House

Parks and Recreation


FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21

Elected 5 5 5 5 5 5 5 5 5Total Full-time 25 27 28 28 28 29 28 31 31

Full-time shared 3 2 3 3 2 1 2 1 0Total Seasonal Full-time 1 1 0 0 0 0 1 1 1

Total Part-time 13 14 11 13 14 13 14 16 15Total Seasonal Part-time 2 2 2 2 2 2 1 1 1

Total Stipends 5 5 5 4 4 6 6 4 4Volunteers 31 30 30 30 30 32 32 32 32

TOTALS 85 86 84 85 85 88 88 91 90

Personnel Changes

General GovernmentPlanning

FY 10-11

FY 17-18

FY 18-19

FY 19-20

FinanceFY 10-11

FY 13-14

FY 14-15

FY 18-19

AssessingFY 10-11

FY 13-14

FY 14-15

FY 18-19

FY 19-20

Personnel Changes -continued

Public SafetyPolice Department

FY 13-14

FY 17-18

FY 19-20

HarborFY 11-12

FY 13-14

Public WorksPublic Works

FY 12-13

FY 13-14

Use of Assistant Town Clerk on a periodic basis; consultant hired to work on personal property.

Mid-year change included hiring a new Administrative Assistant for Assessing and Finance; hours split 10 hours Finance and 20 hours Assessing.

Harbormaster position changed to seasonal (Mar-Jan) full-time.

Proposed Administrative Assistant 20 hours a week (shared with Finance).

Harbormaster position changed to full-time year-round.

Hired a full-time Assistant Public Works Director to work closely with the Public Works Director, who plans on retiring within the next few years.Public Works Director and Assistant Public Works Director switched positions January 2014.

Administrative Assistant to 20 hours per week.

Proposal to reinstate the Patrol Officer position eliminated FY 08-09.

Mid-year change to include splitting time of Administrative Assistant between Planning, Assessing and Police Department.

Mid-year change to include splitting time of Administrative Assistant between Planning, Assessing and Police Department.

TOTAL STAFFING Number of Positions

Mid-year changes included Administrative Assistant's hours of work brought back to 20 hours per week; additional 20 hours per week devoted to helping in Town Office, including answering incoming phone calls.

Mid-year change included hiring a new Administrative Assistant for Assessing and Finance; hours split 10 hours Finance and 20 hours Assessing.

Proposed increase in hours for Administrative Assistant from 15 hours per week to 20 hours per week (employee shared with Assessing).

Administrative Assistant from 20 hours per week to 40 hours per week.

Administrative Assistant went form 40 hours a week to 20 hours, shared with Assessing. Went to contracted services for Planning and Community Development Director.Mid-year change to include splitting time of Administrative Assistant between Planning, Assessing and Police Department.

Administrative Assistant went from being split between Finance and Town Office Building, to being 100% in the Finance budget.

Administrative Assistant went from 20 hours shared with Finance to 20 hours shared with Planning.

Administrative Assistant from 10 hours per week to 15 hours per week.


FY 15-16

FY 17-18

FY 18-19

Culture and RecreationLibrary

FY 12-13

FY 13-14

ProposedPersonnel Wage Adjustments FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21

Jul-10 Jul-11 Jul-12 Jul-13 Jul-14 Jul-15 Jul-16 Jul-17 Jul-18 Jul-19 Jul-20Full-time Salaried 2.20% 3.40% 2.20% 2.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%

Full-time Hourly (union) 2.20% 3.40% 1.20% as agreed as agreed as agreed as agreed as agreed as agreed as agreed as agreedFull-time Hourly (non-union) 2.20% 3.40% 2.20% 2.00% 3.67% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%

Part-time 2.20% 3.40% 2.20% 1.00% 0.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%Volunteers 2.20% 3.40% 2.20% 0.00% 0.00% 0.00% 3.00% 3.00% 3.00% 3.00% 3.00%

Stipends 0.00% 0.00% 0.00% 0.00% 0.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%

Note: Market adjustments in FY 15-16 one salaried and one hourly employee based on salary survey.

Children's Librarian position restored to full-time.

Proposal to hire two part-time laborers to help with summer/fall cleanup and general work.

Proposal to add a facilities and grounds manager to the Public Works Department.

Hired assistant to work directly with the Library Director; Children's Librarian position reduced to permanent part-time (20 hours per week).

Assistant Public Works Director position removed.


Executive Summary

Introduction

Administration (0201)

Town Manager (0205)

Town Departments - Functions and Key Budget Issues

Town Clerk (0207)

The fiscal year 2020-2021 budget for the Town of Rockport, Maine will be presented at Town Meeting in June of 2020 for public vote and approval. The budget establishes the operational goals of the Town for the upcoming year. The budget is developed based on recommendations of the Department Heads and is reviewed and amended by the Town Manager before being presented to the Town's Select Board and Budget Committee for review. The budget receives final approval of the Select Board before being presented at the Town Meeting, where public vote is required to finalize and approve the annual budget.

There are 26 departmental budgets managed by the Town Manager and nine Department Heads. The departmental budgets include eight categories: General Government; Public Assistance;Public Safety; Public Works; Culture and Recreation; Debt; Intergovernmental; and All Other.

The Administration Department consists of an elected five-member Select Board, which represents the executive branch of the Town's government. The duties of the Select Board are to execute the will of the people, manage Town affairs, and provide leadership and oversight on issues of importance to the Town, per state statute and the Town's Charter that was adopted by the voters of the Town on November 8, 2005, and updated in November 2014.

Key Budget Issue: Continuing to guide the Town during slow economic growth periods and balancing the need to improve and maintain current infrastructure.

The Town Manager's department includes the Town Manager and Executive Assistant. The Town Manager is responsible for the overall administration of all Town activities. The Town Manager is responsible for preparing the budget document and presenting it to the Select Board by the third week in April.

Key Budget Issue: Maintaining current service levels and quality, being conscious of taxpayer appetite for tax rate increases, and managing a backlog of projects and work is challenging.

The Town Clerk's department consists of the Town Clerk, Deputy Town Clerk and Assistant Town Clerk. This office receives most payments for the Town, including tax collections and motor vehicle excise tax. Records of marriages, births and deaths are maintained by the Clerk and staff. The Town Clerk is also responsible for elections and handles voter registrations.

Key Budget Issue: There are two key budget issues related to records and vital statistics which need to be addressed. They include preventing loss due to fire and/or water damage as well as preserving the records in a digital format to increase general accessibility and accessibility for public inspection.


Town Office Building (0215)

Planning and Community Development (0209)

Finance (0211)

Assessing (0213)

The Planning and Community Development office consists of a contracted Planning and Community Development Director, a Code Enforcement Officer/Licensed Plumbing Inspector/Health Inspector and a shared Administrative Assistant. The office is responsible for code enforcement including the issuing of permits to build, alter, move or erect all buildings, signs or structures, to install equipment or to occupy. The office is also responsible for all matters involving community development, facilities planning and grant writing. The grant writing responsibility includes all Town activities.

Key Budget Issue: Revising the Comprehensive Plan over the next year will provide guidance to the department as to what types of economic and community development initiatives the residents would like to attract to Rockport.

The Finance Department includes a Finance Director and Finance Assistant. The department is responsible for financial planning, budget reporting, accounting, payroll, management of Town Investments as well as monitoring cash flow and overseeing cash management and investment of Town funds. The Finance Director is also responsible for preparing the initial budget documents and assisting the Town Manager throughout the budget process.

Key Budget Issue: Increased responsibilities for the Administrative Assistant in the Finance Office means an increase in pay for Administrative Assistant. The increased responsibility is necessitated by more fiscal reporting and record keeping requirements that take up more of the Director’s time and not allowing focus on cash flow analysis, spending forecasts and other tools to help the town better manage available funds. This change has been made during the current fiscal year.

The Assessing Department consists of the Assessor, a shared Assistant Assessor with Camden and a shared part-time Administrative Assistant. The Assessor is responsible for the valuation of all taxable property within the Town of Rockport in a fair and equitable way and in accordance with state statutes. The Assessor maintains over 6,000 real estate accounts and approximately 400 taxable business accounts.

Key Budget Issue: Slow real estate development recovery continues to hamper growth in real estate values. The impact of this shows up with real estate values not growing as fast as the cost of providing service.

The Town Office Building is a separate budget devoted to funding the shared expenses for the general government, including the offices of the Town Manager, Town Clerk, Assessor, Finance Director and Planning & Community Development offices. Funds include the costs of running and maintaining the Town Office building, utilities, servers and two shared copy machines.

Key Budget Issue: Repairing, maintaining and improving a building that is now nearly 20 years old needs to continue. At some point in the future the Town will need to consider the need for expansion for more office space and storage space, which is severely lacking in the building now.


Insurance (0216)

General Assistance (0303)

Police Department (0401)

Fire Department (0403)

Other Public Safety Services (0407)

Animal Control (0409)

The Insurance budget includes insurances for public officials liability, motor vehicle insurance (for all Town departments where Town vehicles are utilized) and property & casualty insurance. The Finance Director is responsible for overseeing this budget.

Key Budget Issue: We have realized decreases in premiums due to good claim history and certification of the town manager and finance director as a treasurer..

The General Assistance Administrator is also the Town Managers Executive Assistant and is responsible for administering general assistance to residents of the Town who may need assistance with rent, food, utilities, and other basic necessities, in accordance with state regulations and statutes.

Key Budget Issue: The need for public/general assistance has increased due to the current economic conditions of the region and the country.

The Police Department includes a shared Police Chief with the Town of Camden, a Patrol Sergeant, four full-time Police Officers, and one person who serves as a part-time Administrative Assistant for the department. The department is responsible for the enforcement of law and order within the Town limits.

Key Budget Issue: In order to maintain the quality staff, the Town needs to increase wages and possibly benefits. This will save money in the long term by decreasing or eliminating personnel turnover. Increasing the availability of the administrative assistant to the public by sharing this

The Fire Department consists of one full-time Fire Chief and as many as 32 volunteer firefighters. The Fire Department is responsible for fire prevention, the protection of life and property against fire and the removal of fire hazards within the Town.

Key Budget Issue: Providing enough funding to replace, purchase, and/or procure equipment necessary to maintain an adequate fire department response as well as maintaining a highly qualified, well trained and dedicated team of Call Fire Fighters while preparing for the potential for

The Other Public Safety Services budget represents the street lights maintained in the Town, as well as there traffic lights. This budget also represents the cost of the Town fire hydrants and the Northeast Mobile Health Services (NEMHS) contract. NEMHS is provided with an annual payment to help compensate for its services to residents.

Key Budget Issue: As the LED Streetlight Project is finalized, the Town will see a decrease in this budget after the buy-back period (6-7 years).

The Animal Control budget is under the supervision of the Police Chief. The Animal Control Officer is a stipend position, meeting the requirements of state statute that require the Town to appoint an Animal Control Officer to control animals or to respond to citizen complaints of animals suspected of having rabies.

Key Budget Issue: We are working with the Town of Camden to provide Animal Control on a per call contractual basis, which saves the Town money.


Harbor (0411)

Public Safety Building (0412)

Public Works (0500)

Emergency Management Agency (0440)

Sanitation (0501)

The Harbor is a predominantly seasonal operation, and as such the Town employs one full-time Harbormaster, along with a part-time seasonal Deputy Harbormaster and a seasonal Harbor Attendant. The Harbormaster is responsible for keeping the Town's waterways open and free from hazards, and for issuing moorings, according to Town policies and State statutes.

Key Budget Issue: Developing a plan to market the harbor and develop a better revenue stream from dock rentals to offset operating costs.

The Public Safety Building budget provides funding for the maintenance, utilities and upkeep of the building that houses both the Police and Fire Departments. A contracted custodian helps keep the facility clean.

Key Budget Issue: Ensuring that the current building is properly maintained and services the needs of both Police and Fire.

The Select Board is required by statute to appoint a municipal Emergency Management Director. The Town's Emergency Management Director is a stipend position, and is required to facilitate cooperation in the work of disaster mitigation, preparedness, response and recovery. The Emergency Management Director serves as liaison to the county EMA.

Key Budget Issue: National Incident Management System (NIMS) compliance.

The Public Works Department consists of a full-time Director, an Administrative Assistant, eight full-time Heavy Equipment/Truck Operators, a full-time Laborer and a part-time Snow Plow Operator. The department is responsible for the administration, professional work and directing of all phases of municipal public works, including the sewers, streets, maintenance of Public Works vehicles and snow plowing. The Public Works Director also oversees the Opera House, Parks, Recreation and Cemetery budgets.

Key Budget Issues: The Public Works department is responsible for maintaining the largest and most critical piece of infrastructure, our roads, bridges, culvert and drainage system. The Town has not properly budgeted for the necessary paving and road construction to stay on a 10-year cycle. The Infrastructure Bond will help, but there needs to be a dramatic increase in paving and road construction.

Our solid waste disposal is handled by the Mid-coast Solid Waste Corporation of which Rockport is a member along with Camden, Lincolnville and Hope. The annual budget for MCSW is developed by the Board of Directors which is made up of representatives of each of the four towns and the Town is assessed a annual fee for operations that is based on population. The Town contracts with Interstate Septic for the disposal of septic waste.

Key Budget Issue: While the cost of household trash disposal goes up, the biggest impact today is the declining value of recycled materials on the market. This means recycling revenue has decreased and in some cases recycling materials is an expense to MCSWC. We need to find ways to be better at recycling, not because it is financially lucrative, but because it is best for the environment and it is cheaper to recycle than to create trash.


Conservation Commission (0602)

Long-Term Debt (0801)

Recreation (0606)

Library (0601)

Parks (0603)

Opera House (0604)

Long-Term Debt (0801)

Recreation (0606)

The Library staff consists of a full-time Director, a full time Deputy Director, two full-time Assistants and five part-time helpers. The operating costs of the Library are funded through generous donations of patrons and residents of the Town, whose funding goes towards general operations. The Town's funding raised through taxes pays for wages and benefits of the staff, as well as the wastewater fees for the Library, at a level required to serve the Library patrons.

Key Budget Issue: The new Library building should be opened by October 2020. We have budgeted best estimates for the operation of the building for fiscal yar 2021, but won't know what the actual operational costs are until next year. Dealing with somewhat of an unknown is difficult.

The Parks budget is overseen by the Public Works Director and is for the care and maintenance for all parks areas, exclusive of ballfields, tennis and basketball courts.

Key Budget Issue: A very active new Parks and Beautification Committee is performing a great deal of work, while requesting additional funds for park improvements.

The Recreation budget is overseen by the Public Works Director and is for the care and maintenance for all ballfields and “active” recreation areas in Rockport. Specifically the Marge Jones Recreation area and the RES Ballfield.

Key Budget issue: It is essential that the fields be maintained after the major work was done last year; maintenance is less costly than upgrades.

The Opera House management is overseen by the Public Works Director; the House Manager schedules events that take place at the Opera House, i.e. concerts, weddings, public government meetings, etc., and part-time staff serve as security during events.

Key Budget Issue: The Opera house is a 125-year-old wooden structure. Infrastructure repairs to the Opera House building are costly and constant. A comprehensive review of the building is needed to plan for major repairs. In addition, a comprehensive marketing plan needs to be

The long-term debt budget includes the Town's bonded indebtedness. (Leases can be found in individual departmental budgets.)

Key Budget Issue: Our municipal debt is on the low side but is increasing to cover the Library Bond payment and the 2020 Infrastructure Bond. It will increase again if the voters approve construction of a new West Rockport Fire Station in June 2021.

The Conservation Commission consists of a group of volunteers, who work on the roadside clean up, water testing, and other conservation projects.

Key Budget Issue: Funding the commission to an extent that all taxpayers are comfortable with the work on the projects they feel will have an impact to the citizens in Rockport.


Cemeteries (0901)

County Fees (0851)

Schools

The county fees include the annual tax assessment for county services, as well as the fees for dispatching and E-911 services for which the Town contracts with the county.

Key Budget Issue: Funding for the county comes as a fixed cost, as the county budget is approved in December of each year, prior to the beginning of the Town's fiscal year. Problems at the state level with jail funding for counties state-wide may continue to have a significant impact on municipalities.

The Town Manager serves as the Town Sexton by charter. The Assistant Sexton is a stipend position. The Town Clerk currently serves as Chair of the Cemetery Committee. The Cemeteries budget provides for the maintenance and upkeep of the cemeteries located within the Town. The Town also supports five cemetery associations: Rockville, Glen Cove, Amesbury, Sea View and West Rockport.

Key Budget Issue: Looking at expansion options of the cremation section at Sea View Cemetery.

The Town pays assessments to the Maine School Administrative District 28 (MSAD 28), as well as the Five-Town Consolidated School District (Five Town-CSD). Payments to the schools are made on a monthly basis.

Key Budget Issue: The education assessment is the largest expense for the Town and continues to increase.


Owner Taxable Value Owner Taxable ValueSamorock LLC $31,901,000 1 Sea Street, LLC $6,702,400

$19,193,262 Camden National Bank $6,558,600The Maine Water Company $10,505,594 Alcott Investment LMT $5,828,700Royalc, LLC $7,582,300 Brown Family LTD Partnership $5,076,400Akre, Charles and Deanna $7,363,700 JIK Rockport, LLC $4,891,000

$105,602,956$936,122,907

2015 2016 2017 2018 2019Real Estate 936,825,895 910,967,244 917,734,230 920,847,007 922,915,487 Personal Property 22,868,500 22,963,500 18,769,900 15,275,900 15,546,700 TOTAL 959,694,395 933,930,744 936,504,130 936,122,907 938,462,187

Ten Largest Taxpayers - 2019

Statistical Information

Town Taxable Value Changes

Total Value Top 10Total Town Value 2019

Central Maine Power Co.

Basic InformationYear of Incorporation: 1891Form of Government: Select Board/Town ManagerNumber of Full Time Employees: 31All Employees (including Volunteer Firefighters): 86Area Square Miles: 21.7 Land and 12.4 Water for a total of 34.1

Road Way InformationLane Miles of street maintained: 125Number of Street Lights: 260Number of Traffic Signals: 3

Parks and Open SpaceTotal Park and Green Space: 29.65 acresRockport Parks: Cramer, Marine, Knononen, Goodridge, Village Green, Mary Lea, Walker and Glen Cove

920,000,000 925,000,000 930,000,000 935,000,000 940,000,000 945,000,000 950,000,000 955,000,000 960,000,000 965,000,000

2015 2016 2017 2018 2019

Changes in Total Taxable Value

TOTAL


Demographics

The Town of Rockport, Maine was incorporated in February of 1891. It is located in the Penobscot Bay along the mid-coast of the state. Rockport has a land area of 22.58 square miles and a population of approximately 3,330 (U. S. Census 2010). The Town is empowered by the state to levy a property tax on both real and personal property within its boundaries. The Town of Rockport is a municipal government, non-profit organization.

Rockport's census population indicates that the Town grew by 121 from year 2000 to year 2010 (3.8% increase). 1,604 of the population in 2010 consisted of males, and 1,726 of the population was made up of females.

In year 2000 the average household size was 2.3. The State of Maine average is 2.4, whereas the US average is 2.61. Rockport's household size estimated for 2009 is 2.61.

The average family size is 3.11; State average family size is 2.82; and the average family size in the US is 3.19.

The median family income in Rockport is $59,267 (in 2012 - inflation adjusted dollars); the US median family income is $46,709, both of which are lower than reported for 2009.

The per capita income in Rockport in year 2012 was $27,141; State per capita income was $26,824; and the US per capita income was $28,155. Rockport's per capita income (in 2009 inflation-adjusted dollars) is estimated at $32,727; US per capita income is estimated at $27,041.

Owner occupied homes in Rockport averaged $171,900 in value in year 2000; the average owner occupied home in the State was $170,500; owner occupied homes in the US averaged $185,200. Estimated median value on owner-occupied homes in 2009 was $317,908 (in US $185,400; $177,500 Maine).

The median age of Rockport residents in 2010 was 48.8. 4.53% of the population was under the age of 5 years; 73.81% was 18 years and over; and 2.61% of the population was 85 years and older.

Following are charts depicting the demographic age and gender breakdowns as well as the breakdown of household income.

Note: Not all census data available for 2019.


Number PercentUnder 5 years 167 4.98%5 to 9 years 158 4.71%10 to 14 years 196 5.84%15 to 19 years 320 9.54%20 to 24 years 133 3.96% 48.8 Years Rockport25 to 34 years 161 4.80% 43 Years Maine35 to 44 years 271 8.08%45 to 54 years 539 16.06%55 to 59 years 292 8.70%60 to 64 years 263 7.84%65 to 74 years 582 17.34%75 to 84 years 230 6.85%85 years and over 44 1.31% Source: US Census 2017 Estimates

Total 3,356 100.00%

Population Dynamics:

Median Resident Age Estimates

Under 5 years5% 5 to 9 years

5%10 to 14 years

6%

15 to 19 years9%

20 to 24 years4%

25 to 34 years5%

35 to 44 years8%

45 to 54 years16%

55 to 59 years9%

60 to 64 years8%

65 to 74 years17%

75 to 84 years7%

85 years and over1%

Town of Rockport - Age Analysis


Population 2010 Census:Male 1,604 48.17%Female 1,726 51.83%Total 3,330 100.00%

U S Census

$62,625 Rockport$46,709 Maine

2017 Household Income: Number PercentLess than $10,000 29 2.18%$10,000-$14,999 16 1.20%$15,000-$24,999 86 6.47%$25,000-$34,999 112 8.43%$35,000-$49,999 232 17.46%$50,000-$74,999 220 16.55%$75,000-$99,999 199 14.97%$100,000-$149,999 277 20.84%$150,000-$199,999 79 5.94%$200,000 or more 79 5.94%Total 1,329 100.00%

Per Capita Income Knox County $37,698Median Household Income Knox County $50,266*2017 Estimates

Source: City-Data.com

Median Household Income: 2017 - City-Data.com

Estimated

Male1,60448%

Female1,72652%

Gender Representation of the Town - 2010

29

16

86

112

232

220

199

277

79

79

Less than $10,000

$10,000-$14,999

$15,000-$24,999

$25,000-$34,999

$35,000-$49,999

$50,000-$74,999

$75,000-$99,999

$100,000-$149,999

$150,000-$199,999

$200,000 or more

0 50 100 150 200 250 300

Hous

ehol

d In

com

e

Number

Town of Rockport-Household Income 2017


3,330 142.921.7 74.6

Miles of streets/roads 64.4Water area (square miles) 12.4

2010 US Census Population:Land area (square miles)

Population per square mile of land area:Housing units per square mile of land area:

Geographically, Rockport is situated in mid-coast Maine, in the County of Knox. It is approximately 40 miles from the state capital of Augusta. It is approximately 57 miles from Bangor, and 79 miles from Portland, two of the largest cities in the State of Maine. The closest airport is the Knox County Regional Airport in Owls Head, which is 10 miles away.


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This past year, our Fire Department along with members of Camden and Hope departments participated in confined space training. This training is very important for our interior firefighters. It allows them to have a hands on experience working through a smoke filled space to find their way out, learn to manage their air tank use, and resuce "people" who may be trapped. We appreciate our dedicated firefighters who not only put in the hours for calls but also many hours of training annually.


Town Government

The Town operates under the Select Board - Town Manager form of municipal government. Policy making and legislative authority are vested in the five-member Select Board. The Select Board members are elected to serve staggered three-year terms. The Select Board represents the executive branch of the municipal government, of which the Select Board members are the chief executive officers. The duty of the Select Board is to execute the will of the people, manage Town affairs, and provide leadership and oversight on issues of importance to the Town. The Select Board is responsible for adopting an annual budget, and confirming appointments and removals of employees.

The Town of Rockport provides services that include police and fire protection, wastewater, snow removal and road maintenance, parks, recreation, code enforcement and building inspection, planning and assessing. Each department is responsible for providing services to the residents of the Town. Some services may be extended beyond the Town limits through mutual aid agreements.

The departments within the Town operate with appointed officials as Department Heads.

Administrative: The Administrative Department is responsible for the overall authorization of all Town Activities. The Select Board comprises this department; the Board is responsible for annually approving the Town's budget.

Town Manager: The Town Manager's Department is responsible for the overall administration and management of all Town activities. The Town Manager is responsible for preparing the budget document through the stages of "Proposed" -"Draft" - and "Adopted."

Town Clerk: The Town Clerk's Department is responsible for collection of payments made to the Town, recording marriages, births, and deaths and for handling elections and voter registrations.

Planning & Community Development: The Planning & Community Development Department is responsible for the issuance of permits to build, alter, move or erect all buildings, signs or structures, to install equipment or to occupy. This department is also responsible for all matters within the scope of urban revitalization, community development, facilities planning or open space preservation.

Finance: The Finance Department is responsible for financial planning; budget preparation, reporting and control; payroll; payables and receivables; investments and human resource assistance.

Assessing: The Assessing Department is responsible for the valuation of all taxable property within the Town of Rockport, in a fair and equitable manner and in accordance with state statutes.

General Assistance: The General Assistance Administrator is responsible for assisting citizens in need with temporary support for basic needs such as shelter, food, utilities and other basic necessities.


Andre the seal

Police Department: The Police Department is responsible for the enforcement of law and order within the Town of Rockport.

Fire Department: The Fire Department is responsible for fire prevention and extinguishments, the protection of life and property against fire and the removal of fire hazards within the Town.

Harbor: The Harbormaster is empowered to regulate the municipal harbor, to keep open convenient channels for the passage of vessels in the harbor and waterways of the Town. The Harbormaster assigns moorings and shall change the location of moorings from time to time when the condition of the harbor becomes crowded.

Public Works: The Public Works Department is responsible for the administration, professional work and directing of all phases of municipal public works, including sewers, streets, motor vehicle maintenance (for public works only), cemeteries, parks, recreation and snow plowing. The Public Works Director also provides oversight for the maintenance, upkeep and scheduling of activities at the Rockport Opera House.

Parks: The Parks budget is for the care and maintenance of all municipal parks, this budget is overseen by the Public Works Director with insight from the Parks Committee.

Recreation: The Recreation budget is for the care and maintenance of all municipal recreation facilities, with oversite provided by the Public Works Director and the Recreation Committee.

Library: The Library Department is responsible for providing a community library facility to local residents; funding for programs and services supported through investments and annual donations. The Town provides funding for staff wages, benefits, capital items and sewer usage fees.


Year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Avg.2019 155.762 155.892 156.736 157.483 158.032 158.006 158.329 158.181 158.170 158.096 158.208 157.998 157.5742018 153.983 154.478 154.637 155.360 156.404 156.404 156.271 156.670 156.371 156.278 155.515 155.372 155.6452017 151.468 151.697 151.311 151.775 151.922 151.501 150.903 151.398 152.277 152.244 152.479 152.943 151.8272016 147.572 147.619 148.039 148.966 149.614 149.865 149.772 149.690 150.093 150.640 150.292 150.252 149.3682015 147.458 147.377 148.191 148.591 149.450 150.328 150.054 149.331 148.778 148.250 148.104 147.565 148.6232014 150.362 152.039 152.039 151.773 152.670 152.469 152.672 151.945 151.746 151.243 149.743 148.525 151.4362013 148.646 149.551 149.285 149.256 149.251 149.261 146.653 150.299 150.117 149.751 149.524 149.545 149.2622012 146.923 147.685 148.541 149.130 148.933 148.126 147.957 148.453 149.441 149.732 148.602 148.262 148.4822011 142.196 142.691 144.395 145.520 146.390 146.144 146.536 146.985 147.039 146.999 146.843 146.432 145.6812010 139.364 139.379 139.869 140.126 140.510 140.227 140.283 140.390 140.295 140.848 141.452 141.598 140.3622009 133.345 133.908 134.558 134.951 135.329 136.888 136.626 137.109 137.400 137.959 138.527 138.522 136.260

Base Period = 1977 = 100

Year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Avg.2019 1.16% 0.92% 1.36% 1.37% 1.04% 1.02% 1.32% 0.96% 1.15% 1.16% 1.73% 1.69% 1.24%2018 1.66% 1.83% 2.20% 2.36% 2.95% 3.24% 3.56% 3.48% 2.69% 2.65% 1.99% 1.59% 2.52%2017 2.64% 2.76% 2.21% 1.89% 1.54% 1.09% 0.76% 1.14% 1.46% 1.06% 1.46% 1.79% 1.65%2016 0.08% 0.16% -0.10% 0.25% 0.11% -0.31% -0.19% 0.24% 0.88% 1.61% 1.48% 1.82% 0.50%2015 -1.93% -3.07% -2.53% -2.10% -2.11% -1.40% -1.71% -1.72% -1.96% -1.98% -1.09% -0.65% -1.85%2014 1.15% 1.66% 1.84% 1.69% 2.29% 2.15% 4.10% 1.10% 1.09% 1.00% 0.15% -0.68% 1.59%2013 1.17% 1.26% 0.50% 0.08% 0.21% 0.77% -0.88% 1.24% 0.45% 0.01% 0.62% 0.87% 0.57%2012 3.32% 3.50% 2.87% 2.48% 1.74% 1.36% 0.97% 1.00% 1.63% 1.86% 1.20% 1.25% 1.93%2011 2.03% 2.38% 3.24% 3.85% 4.18% 4.22% 4.46% 4.70% 4.81% 4.37% 3.81% 3.41% 3.79%2010 4.51% 4.09% 3.95% 3.83% 3.83% 2.68% 2.39% 2.11% 2.09% 2.11% 2.22% 2.03% 5.12%

January February March April May June July August September October November December

1.66% 1.83% 2.20% 2.36% 2.95% 3.24% 3.56% 3.48% 2.69% 2.65% 1.99% 1.59%

All Items Index 153.983 154.478 154.637 155.360 156.404 156.404 156.271 156.670 156.371 156.278 155.515 155.372

Percent Change from 1 Year Ago

Northeast Region (Size 50,000 to 1,500,000)

Consumer Price Index and Inflation Information

Consumer Price Index (CPI - W) - Northeast Region

Inflation Rate Year 2019 - Northeast Region (Using CPI-W)

Consumer Price Index - All Urban Wage Earners and Clerical Workers (CPI-W)January 2019 through December 2019

1.66%

1.83%

2.20% 2.36%

2.95% 3.24%3.56% 3.48%

2.69%2.65%

1.99%1.59%

0.00%0.50%1.00%1.50%2.00%2.50%3.00%3.50%4.00%

January February March April May June July August September October November December

CPI-W Northeast RegionJanuary 2019 - December 2019


Organizational Chart

Staffing Levels

Salary Survey

Town Manager's Letter

Financial Policies, UFB, Reserves, and LD1 Tax Cap

It is the goal of the Finance Department to provide professional budget data in a way recognized by the Government Finance Officers Association (GFOA). The budget format will continually be updated to continue to provide the public with much needed information to keep them informed about their Town government.

An Overview of How to Read the Budget Document

The budget book is broken out into a number of different sections. The first section leading up to the actual "numbers" is information about the community, including demographics and statistical information about the Town. The budget review schedule is also provided.

The organizational chart depicts the Town Manager form of government and designates the departments over which the manager oversees. Each department has a separate budget and purpose. The organization chart also indicates the positions within each department.

The number of employees for each department indicate the staffing levels over the last several years. Information is also provided about the changes in personnel as well as annual wage adjustments as compared to the annual social security cost-of-living adjustments. Information is also provided about recommended employees' wages.

The Town Manager's letter reports on the proposed budget and their recommendations.

The Town has a number of financial polices for specific items, such as the Unassigned Fund Balance (UFB) and Reserves. Other financial policies for the Town will be considered in the near future. To date most financial policies are "understood" or are a matter of practice. Putting the policies in writing and getting them approved continues to be a goal of the Finance Director.

The Town's Unassigned Fund Balance (UFB) policy was adopted by the Select Board on December 12, 2005. The Town strives to maintain a reasonable UFB, which helps to improve cash flow and lessens the need to borrow a Tax Anticipation Note (TAN) for operating needs during the year. Recent changes in accounting standards will require the Town to adopt a "New Fund Balance" policy. Financial policies will be adopted to reflect the new accounting requirements.

The Town has a number of Reserve Accounts established, with limits and uses specified by vote of the Select Board. Reserve accounts are categorized as a Capital Improvement Reserve, Capital Equipment Reserve or Sinking Fund Account.

The Tax Cap was legislated a number of years ago to help contain government spending. Over the last several years Rockport has not exceeded the cap and has in fact been well under what the cap has allowed. However, in fiscal year 17-18 Town voters had to vote to approve exceeding this cap, largely due to a significant loss in Town value, which we expect will also be needed in FY 19-20.

The Town has also updated the Purchasing Policy to include purchase orders. The purpose of this policy is to standardize the purchasing procedure of the Town of Rockport, thereby securing for the Town the advantages of uniform purchasing policy in an effort to both save money and increase public confidence in the procedures for municipal purchasing, and to also set guidelines for the limited use of credit cards by Department Heads. Additionally, it is to promote the fair and equitable treatment of all suppliers of goods and services and to clearly set forth the duties and responsibilities of the Department Heads and the Purchasing Agent.

The salary survey that is currently shown in the budget is from 2017. It is the hope of the Finance Director to complete a formal salary survey every four to five years to keep our employees up with the industry standards. Maine Municipal Association has also launched a web-based salary survey that would allow the Finance Director to see wages there. Not many Towns are currently participating.


Budget Process

Proposed Budget & Tax Rate

Budget Comparisons (Budget v. Actual)

Expenditures Summary

Expenditures Chart

Expenditure Breakdown

Revenues Summary

Revenues ChartA chart of proposed revenues.

Department Responsibilities, Goals and Measures

Departmental Budgets

The Expenditure Breakdown outlines the total Town expense for a particular line item. For example, all mowing expenses and all electricity expenses are outlined in one place.

On the far right hand side of the page the number of employees in the department is noted, as are the positions.

The next page shows an example of the header on a budget page:

The Revenues Summary includes totals from all departments, comparing proposed revenues to previous year's estimated revenues.

Each department has a mission and purpose. Each Department Head is responsible for their operations, including budget and personnel. Goals and performance measures are reviewed and refined, and each department has their own mission, goals and objectives, and measures on which to determine performance. A number of performance measures are noted in each departmental budget.

Each budget includes both appropriations (also known as expenses) and revenues applicable to a particular department.

Each department page header includes the department name and number. The department number represents the first set of numbers used in accounting reports and becomes the entire "line item number." The second set of numbers marked as "Approp#" represents the second set of numbers in the line item number.

Expenditures are named next to their corresponding line item number. Across the page are columns representing the budget requests for the coming year (Department Head, Manager and Board) as well as budget versus actual for the current budget year; and the actual expenses and revenues for the fiscal year of three years previous.

A chart of proposed expenses.

The Budget Committee and the budget process are outlined in the Town's Charter.

The Select Board's proposed budget is listed alongside budgets and tax rates from previous years.

Budget requests of the Department Heads, Town Manager and Select Board are compared to previous year's budgets.

The Expenditures Summary includes totals from all departments, comparing proposed expenses to previous year's budgets.


General GovernmentFinance Department - 0211 2 Employees (Finance Director and Finance Assistant)

FY 16-17 FY 17-18 FY 18-19Actual Actual Actual Budget Y-T-D Dept. Hd. Manager Board

Appropriation Number FY 18-19 Budget vs. Actual

FY 19-20 Budget YTD

Account Name FY 20-21 Dept. Hd. Manager Board

FY 16-17 Actual

FY 17-18 Actual

At the beginning of each departmental budget there is a summary page. The summary page summarizes the requests for Personnel Services, Employee Benefits, Purchased and Contractual Services, Other Contractual Services, Supplies and Capital Outlay, as applicable. The summary page also includes graphs depicting the expenses and revenues pertaining to each department over time as well as data for each department based on performance measurements.

In the example above, the name of the department is noted as is the department number in the top left corner.

In the detailed pages of the departmental budget that follow the summary page are the appropriation number column which indicates both the line number and description of the account. For example: 0211-2110 Finance Director's Salary. This appropriation number would indicate the department (0211) followed by the account number (2110), which represents the Department Head.

FY 19-20

Each account is assigned a name. Account descriptions are universal so comparisons between departments are easily made. For example, computer supplies would be the same account name and number in each department.

Department Heads request is the first column. The Manager's budget proposal is in the middle column. The amount approved in the last column by the Select Board is the budget to be recommended at Town Meeting, which will be condensed into the Town Meeting Warrant format.

Actual Expenses and Revenues during the fiscal year July 2015 through June 2016. After review and consideration of the Town

Manager's recommendations and Department Head's requests, the Select Board adopts a final budget. The last column will form the basis for the next fiscal year budget.

Actual Expenses and Revenues during the fiscal year July 2016 through June 2017.

Also known as the line item number or account number, the appropriation number represents the account within which funds are designated. In practice, the various accounts are accounting tools used throughout the year to monitor departmental spending within and between accounts. The appropriation number is based on a numbered chart of accounts.

An Overview of How to Read the Budget Document - Continued

Budget vs. Actual Expenses and Revenues during the fiscal year July 2017 through June 2018.

Budget vs. year to date Expenses and Revenues for the fiscal year July 2018 through June 2019. YTD is through December 31, 2018.

FY 20-21


Supporting Documentation

Glossary

Putting it All Together

Following each departmental budget is a breakdown that explains any changes to the department budget. This includes all increases and decreases.

A glossary of budgetary and financial terms is included in the budget document, providing definitions and a better understanding.

The budget is a series of spreadsheets whereby budget requests are presented by departments. Recommendations are considered at various stages and are carefully reviewed. The design of the budget is methodical in nature, in an order and format that helps the user access information easily.



Images from the wind and rain storm that affected most

of the State in October of 2017.

Remember: Unless stated otherwise it is never safe to touch downed powerlines or debris that might be touching them. Please call 911 and wait for Emergency Services to arrive.


Financial Plan

The Town's financial plan is based on minimal increases in spending and maintaining compliance with the State of Maine's tax reform, sometimes referred to as "LD 1", which annually requires a tax cap for each municipality. See LD 1 Tax Cap Calculation represented later on in this budget document. Keeping the tax rate down has been somewhat more difficult over the last several years, in part due to the economy, which has resulted in decreased revenue in a number of areas, the biggest of these is the loss of value due to the reevaluation and other large value changes and also including excise tax and revenue sharing.

Overall GoalsThe overall goals for the Town include the following:

Fiscal Conservatism to ensure that the Town maintains a solid financial position. Doing this means balancing the budget and paying bills in a timely manner, planning for the future financial needs of the Town and through established reserve funds for future needs and being responsive to Taxpayers tolerance for mil rate increase.

Flexibility to ensure that the Town is in a position to respond to changes in the economy or new service challenges without an undue amount of financial stress on Taxpayers.

Adherence to Accounting and Management Practices as established by the Government Finance Officers' Association (GFOA) standards for financial reporting and budgeting, the GFOA Standards Board, and other professional standards including Government Accounting Standard Board (GASB) compliance, i.e. Internal Control policies, Fixed Assets update, etc.

Operating Budget PoliciesThe operating budget establishes the allocation of resources that enables the Town to deliver services on an annual basis. Services are delivered to the residents at a level that meets the real needs of the public as efficiently and effectively as possible.

Balanced BudgetAppropriations are limited to the total estimated revenues, including the amount to be raised by taxes and any use of the unencumbered fund balance as well as any other as well as any other department reserves. Department Heads are encouraged to avoid any overspending in the operation of their departments. Financial reports are issued at least monthly and are reviewed to give Department Heads tools to track their budgets. Each week, through the warrant process, all expenditures are reviewed to ensure appropriate use of Towns funds. The result is a financially well-managed organization that operates within budget authority.

Capital Improvement Projects A formal Capital Improvement Plan (CIP) has been adopted. The Select Board has reviewed a list of potential capital improvements for the Town, and have developed a list of items to put forth in the FY 20-21 municipal budget.


Operating Budget Policies (Cont.)Encumbered Funds

Encumbrances may set aside or reserve all, or a portion of, an appropriation for payment of future expenses, but are only available for specified purposes. In general terms, encumbrances are obligations of the Town in the form of purchase orders, contracts, or other obligations of the Town, carried from one year to the next.

Unassigned Fund BalanceIt is important that a positive Unassigned Fund Balance (formerly called the Undesignated Fund Balance or UFB) be realized at the end of each fiscal year. The maintenance of an adequate UFB lessens the need for borrowing, protects the Town's Credit Rating and provides the funds necessary to meet the Town's financial operating obligations.

It is the Town's policy that the UFB shall be an amount equal to at least 12% to 15% of the total annual budget, which consists of the operating budget voted on at Town Meeting, the County Assessment, the School assessments, the annual TIF payment and the estimated Overlay.


Expenditures and RevenuesBudget Projected Projected Projected Projected Projected

FY 2019-20 FY 2020-21 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26Expenditures Personnel 1,894,432 1,951,265 2,009,803 2,070,097 2,132,200 2,196,166 Personnel Benefits 1,090,465 1,172,250 1,207,417 1,243,640 1,280,949 1,319,378 Purchased and Contractual Services 1,063,433 1,095,336 1,128,196 1,162,042 1,196,903 1,232,810 Other Contractual Services 585,067 602,619 620,698 639,319 658,498 678,253 Supplies 492,895 507,682 522,912 538,600 554,758 571,400 Debt 190,448 388,383 350,788 345,950 344,510 296,316 Capital Outlay 1,030,540 1,061,456 1,093,300 1,126,099 1,159,882 1,194,678 Overlay (Tax Abatements) 70,433 70,000 70,000 70,000 70,000 70,000 Schools 10,804,733 11,128,875 11,462,741 11,806,623 12,160,822 12,525,647 County 1,064,206 1,096,132 1,129,016 1,162,887 1,197,773 1,233,706 Total Expenditures 18,286,652 19,073,998 19,594,872 20,165,256 20,756,296 21,318,354 Change year to year 4% 3% 3% 3% 3%

Revenues Excise Tax 860,000 860,000 860,000 860,000 860,000 860,000 Licensing and Permits 39,000 35,000 35,000 35,000 35,000 35,000 Revenue Sharing 160,000 135,000 135,000 135,000 135,000 135,000 Other Revenues 1,118,434 1,036,931 1,036,931 1,036,931 1,036,931 1,036,931 BETE Reimbursement 115,650 115,650 115,650 115,650 115,650 115,650 Homestead Reimbursement 185,611 185,611 185,611 185,611 185,611 185,611 Total Revenues 2,478,695 2,368,192 2,368,192 2,368,192 2,368,192 2,368,192 Property Taxes 15,807,957 16,705,806 17,226,680 17,797,064 18,388,104 18,950,162 Total Taxes 15,807,957 16,705,806 17,226,680 17,797,064 18,388,104 18,950,162 Change year to year 5.37% 3.02% 3.20% 3.21% 2.97%* Property Tax increases do not factor in valuation growth.

Unassigned Fund BalanceEnding Balance Projected Projected Projected Projected Projected Projected

FY 2017-2018 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-242,382,611 2,482,611 2,582,611 2,682,611 2,782,611 2,882,611 2,982,611

Change year to year 4% 4% 4% 4% 3% 3%

Fund Balance Requirements

General Fund Long-Term Financial Plan

The suggested required unassigned fund balance should be equal to 90 days worth of expenses, which would equal 4,355,262.


Long-Term DebtBudget Projected Projected Projected Projected Projected

FY 2019-20 FY 2020-21 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26Current Debt Infrastructure Bond 91,945 91,945 91,945 91,945 91,945 91,945 Opera House Bond 22,450 22,450 22,450 22,450 22,450 22,450 Tax Increment Financing 36,219 36,219 E-One Typhoon Pumper (Fire Dept) 46,706 46,706 46,706 46,706 46,706 Toshiba Copy Machine 3,435 3,435 3,435 E-One Typhoon Pumper (Fire Dept) 72,924 72,924 72,924 72,924 72,924 72,924 Library Bond 2019 39,834 114,704 113,328 111,926 110,486 108,997 Total Existing Debt 313,513 388,383 350,788 345,950 344,510 296,316 Change year to year 19.28% -10.72% -1.40% -0.42% -16.26%

Anticipated New Debt West Rockport Fire Station 100,000 100,000 100,000 100,000

Total New Debt - - 100,000 100,000 100,000 100,000 Change year to year #DIV/0! 100.00% 0.00% 0.00% 0.00%

Capital Improvement Plan FundingAfter several years of developing a more robust Capital Improvement Plan (CIP) we are working on how to make it fit into the budget process. The Select Board is in the process determining what items on the CIP would be best accomplished through a bond issue. From there the Board, CIP Committee, Town Manager and Finance Director will work on developing a plan to keep capital investments steady. This has been a part of the budget that has been volatile over the years, but we are dedicated to working hard to correct this. Please see the Capital Improvement Plan in the back of the budget for the details on the items that are in the current plan.


Policy:

NET Municipal Budget 4,259,494 Knox County Assessment 1,051,999 MSAD 28 Assessment 7,558,846 CSD School Assessment 4,002,218 CSD Adult Ed 98,149 TIF Bond Payment 35,426 Estimated Overlay 100,000 TOTAL 17,106,132

12% 2,052,736 15% 2,565,920

UFB unaudited adjustments 7/1/19 2,896,739 Less Encumbered funds - Less Use of UFB FY 19-20 (160,000) Balance UFB 2,736,739

12% of Expenses/Assessments (2,052,736)

Available 684,003 Proposed use of UFB (15,000) Balance 669,003

Updated Balance of UFB (proposed) 2,721,739 15.91%

* The above numbers are unaudited, as we do not have the audit back as of 02/13/2020.

The level of the unassessed fund balance shall be an amount equal to at least 12% to 15% of the total annual budget comprising the proposed operating budget to be voted on at the Town Meeting, the County Assessment, the School Assessment, the annual TIF payment and the estimated Overlay.

Unassigned Fund Balance Estimate

Expenditures and AssessmentsProposed FY 19-20

Changes in Unassessed Fund Balance


Year End Year End Year End Year End Year End Year End Year End30-Jun-12 30-Jun-13 30-Jun-14 30-Jun-15 30-Jun-16 30-Jun-17 30-Jun-18

1-Jul 1,792,279 1,774,212 1,925,247 2,161,917 2,196,445 2,314,732 2,637,00130-Jun 1,774,212 1,925,247 2,161,917 2,196,445 2,314,732 2,637,001 2,896,739

-1.01% 8.51% 12.29% 1.60% 5.39% 13.92% 9.85%UFB Increase (Decrease) (18,067) 151,035 236,670 34,528 118,287 322,269 259,738

Revenue Over (Under) Projection 29,247 56,573 58,683 58,683 102,438 221,705 192,871Expenditures(Over) Under Budget 62,686 154,462 237,987 237,987 125,849 210,564 66,867

Other Decrease in Designated for Debt ServiceFund Balance Used for Expenses (110,000) (60,000) (60,000) (262,142) (110,000) (110,000) 0

Increase (Decrease) (18,067) 151,035 236,670 34,528 118,287 322,269 259,738

Year End June 30, 2012 through Year End June 30, 2018Unassigned Fund Balance - Trend Analysis

1,774,2121,925,247

2,161,917 2,196,445 2,314,732 2,637,001

2,896,739

-1.01%

8.51%

12.29%

1.60%5.39%

13.92%9.85%

-500,000

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

30-Jun-12 30-Jun-13 30-Jun-14 30-Jun-15 30-Jun-16 30-Jun-17 30-Jun-18

Fiscal Year End

UFB Change FYE 2012 through 2018


Reserves

PurposeReserve funds are established to provide oversight to the establishment and utilization of reserve accounts comprising a reserve fund established by the Town of Rockport for financing the acquisition or reconstruction of a specific, or type of, capital improvement; financing the acquisition of a specific item or type of capital equipment; or a sinking fund account for paying a funded debt.

AuthorizationPursuant to 30-A M.R.S.A. § 5801, the Town of Rockport shall establish a reserve fund. Said reserve fund shall consist of certain designated reserve accounts. The reserve accounts shall be categorized as a capital improvement reserve, capital equipment reserve or sinking fund account.

FundingThe reserve accounts may be funded by direct annual appropriation by inclusion in the annual budget voted at the Town Meeting; unanticipated revenues such as sale of forfeiture property; proceeds from vehicle sales or the sale of goods; or funds from the unassigned fund balance if so approved by the legislative body at an Annual or Special Town Meeting. Donations specific to a particular Town operation may also be credited to a reserve account.

Authority to UseThe Town Manager must authorize the use and withdrawal of any and all reserve account funds. All expenditures exceeding $2,000 require a Select Board vote.

Administration ResponsibilitiesThe Finance Director shall be responsible for monitoring the Town’s reserve accounts and for insuring that this policy is adhered to. As part of the budget process, the Finance Director shall submit an annual report outlining the status of the Town’s reserve accounts which shall be included in the proposed budget submitted to the Select Board and Budget Committee. The Finance Director may also provide partial or complete status reports at other times to the Select Board, Budget Committee, Town Manager or Department Heads. The Town Manager shall present a five (5) year capital expenditure plan for Reserve Accounts annually in October.


Balance GL # 30-Jun-19

Established Reserve AccountsG 2-6700-00 1,611G 2-6709-00 22,263G 2-6710-00 5,142G 2-6711-00 764G 2-6712-00 67,956G 2-6713-00 306,906G 2-6714-00 77,506G 2-6715-00 399G 2-6716-00 19,086G 2-6717-00 8,701G 2-6718-00 4,385G 2-6719-00 29,683G 2-6720-00 37,885G 2-6721-00 2,550G 2-6722-00 13,634G 2-6723-00 3,564G 2-6726-00 Solar Power Reserve - Town Office Building 6,500G 2-6727-00 Radio Reserve - Public Safety - G 2-6728-00 Harbormaster Building Reserve - G 4-6716-00 22,022G 4-6717-00 60,140

690,697

Total 690,697

Public Works Sand & Salt Shed - G 2-6700-00June 30, 2019 Ending Balance 27,556Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 27,556 Proposed Deposits FY 20-21 - Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 27,556

Computer Replacement Reserve - G 2-6709-00June 30, 2019 Ending Balance 32,115 Budgeted Deposits FY 19-20 17,000 Budgeted Withdrawals FY 19-20 (35,200) Projected June 30, 2020 Ending Balance 13,915 Proposed Deposits FY 20-21 17,000 Proposed Withdrawals FY 20-21 (18,000) Projected June 30, 2021 Ending Balance 12,915

Name of Account

Public Works Sand & Salt ShedComputer Replacement ReserveTown Office Building ReservePolice Cruiser ReserveOpera House Building ReserveFire Department Equipment Reserve

Police Department Training Reserve

Pathways ReserveRecreation Reserve

Harbor Boat Engine Reserve

Cemetery Reserve

Employees Accrued Benefits

Public Works Equipment Reserve

Harbor Land Acquations - KononenWalker Park Playground Reserve

Video Equipment ReserveHarbor Float ReserveHarbor Boat Reserve


Town Office Building Reserve - G 2-6711-00June 30, 2019 Ending Balance 15,340 Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 15,340 Proposed Deposits FY 20-21 10,000 Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 25,340

Police Cruiser Reserve - G 2-6711-00June 30, 2019 Ending Balance 774Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 774Proposed Deposits FY 20-21 5,000 Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 5,774

Opera House Building Reserve - G 2-6712-00June 30, 2019 Ending Balance 94,138 Budgeted Deposits FY 19-20 25,000 Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 119,138 Proposed Deposits FY 20-21 20,000 Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 139,138

Fire Department Equipment Reserve - G 2-6713-00June 30, 2019 Ending Balance 269,558 Budgeted Deposits FY 19-20 100,000 Budgeted Withdrawals FY 19-20 (146,040) Projected June 30, 2020 Ending Balance 223,518 Proposed Deposits FY 20-21 100,000 Proposed Withdrawals FY 20-21 (135,320) Projected June 30, 2021 Ending Balance 188,198

Public Works Equipment Reserve - G 2-6714-00June 30, 2019 Ending Balance 28,356 Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 (150,000) Projected June 30, 2020 Ending Balance (121,644) Proposed Deposits FY 20-21 3,000 Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance (118,644)


Video Equipment Reserve - G 2-6715-00June 30, 2019 Ending Balance 405 Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 405 Proposed Deposits FY 20-21 - Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 405

Harbor Float Reserve - G 2-6716-00June 30, 2019 Ending Balance 31,025 Budgeted Deposits FY 19-20 24,500 Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 55,525 Proposed Deposits FY 20-21 19,000 Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 74,525

Harbor Boat Hull Reserve - G 2-6717-00June 30, 2019 Ending Balance 7,924 Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 7,924 Proposed Deposits FY 20-21 - Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 7,924

Harbor Boat Engine Reserve - G 2-6718-00June 30, 2019 Ending Balance 5,453 Budgeted Deposits FY 19-20 1,000 Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 6,453 Proposed Deposits FY 20-21 1,000 Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 7,453

Pathways Reserve - G 2-6719-00June 30, 2019 Ending Balance 10,910 Budgeted Deposits FY 19-20 25,000 Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 35,910 Proposed Deposits FY 20-21 - Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 35,910


Recreation Reserve - G 2-6720-00June 30, 2019 Ending Balance 42,164 Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 42,164 Proposed Deposits FY 20-21 - Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 42,164

Harbor Land Acquistions - Kononen Park - G 2-6721-00June 30, 2019 Ending Balance 2,583 Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 2,583 Proposed Deposits FY 20-21 - Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 2,583

Walker Park Playground Reserve - G 2-6722-00June 30, 2019 Ending Balance 13,808 Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 13,808 Proposed Deposits FY 20-21 - Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 13,808

Cemetery Reserve - G 2-6723-00June 30, 2019 Ending Balance 23,864 Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 23,864 Proposed Deposits FY 20-21 - Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 23,864

Solar Power Reserve - Town Office Building - G 2-6726-00June 30, 2019 Ending Balance 6,665 Budgeted Deposits FY 19-20 6,500 Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 13,165 Proposed Deposits FY 20-21 6,500 Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 19,665


Radio Reserve - Public Safety - G 2-6727-00June 30, 2019 Ending Balance 13,724 Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 13,724 Proposed Deposits FY 20-21 5,000 Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 18,724

Harbor Building Reserve - G 2-6728-00June 30, 2019 Ending Balance - Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance - Proposed Deposits FY 20-21 3,750 Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 3,750

Police Department Training Reserve - G 4-6716-00June 30, 2019 Ending Balance 33,747 Budgeted Deposits FY 19-20 - Budgeted Withdrawals FY 19-20 - Projected June 30, 2020 Ending Balance 33,747 Proposed Deposits FY 20-21 - Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 33,747

Employee Accrued Benefits - G 4-6717-00June 30, 2019 Ending Balance 87,482 Budgeted Deposits FY 19-20 55,000 Budgeted Withdrawals FY 19-20 (10,589) Projected June 30, 2020 Ending Balance 131,893 Proposed Deposits FY 20-21 55,000 Proposed Withdrawals FY 20-21 - Projected June 30, 2021 Ending Balance 186,893


Balance GL # 30-Jun-18

Established Donation AccountsG 2-3520-04 12,319G 4-6705-00 2,020G 4-6706-00 1,826G 4-6707-00 35G 4-6708-00 1,038G 4-6709-00 General Assistance Stewart Fund 2,675G 4-6710-00 General Assistance Misc. Donations 7,539G 4-6711-00 Legacy Rockport Donations 257G 4-6713-00 Opera House Chair Donations 1,592G 4-6714-00 Miscellaneous Donations 4,905G 4-6715-00 12,659G 4-6721-00 7,962

54,828

Total 54,828

General Assistance Heating

125th AnniversaryFire Department Miscellaneous Donations

Donations

Name of Account

Opera House 125th DonationsCascade Foundation - PD VideoCascade Foundation - FD Thermal CameraRotary of West Bay

PurposeDonation accounts are established to provide oversight and accountability to the projects that citizens make donations for. It is important to the Town that there is a understanding and trust that when donations are made to the Town they are used in a way that meets the intended purpose.

AuthorizationThe Select Board can decide to accept or return any donation to the Town. If a donation is accepted for a project that has an account already established the funds will deposited into that account, if a new one needs to be created it will done at that time.

FundingDonations accounts can only be funded through private donations, not public money shall be applied to these donation accounts.

Authority to UseThe Town Manager must authorize the use and withdrawal of any and all reserve account funds. All expenditures exceeding $2,000 require a Select Board vote.Authority to use can also be outlined in the annual Town Budget

Administration ResponsibilitiesThe Finance Director shall be responsible for monitoring the Town’s donation accounts and for insuring that this policy is adhered to. As part of the budget process, the Finance Director shall submit an annual report outlining the status of the Town’s donation accounts which shall be included in the proposed budget submitted to the Select Board and Budget Committee. The Finance Director may also provide partial or complete status reports at other times to the Select Board, Budget Committee, Town Manager or Department Heads.


Postemployment Benefits Liability

In June 2015, the Government Accounting Standards Board (GASB) approved the issuance of two new Financial Statements that are designed to improve the usefulness of information about Other Postemployment Benefits (OPEB) in the general purpose external financial reports of state and local governmental plans for making decisions and assessing accountability.

The OPEB standards are designed to improve the information reported on OPEB for decision-making and accountability purposes, comparability across governments, and transparency for those who avail themselves to it.

They also are designed to equip state and local government policy makers and all users of governmental financial reports with information that would allow them to obtain a more comprehensive understanding of a government’s financial portrait.

Like the 2012 pension standards, the new standards are intended to bring about fundamental changes in how OPEB is accounted for and reported. Similar to the changes made to the pension standards, these new OPEB standards provide a more comprehensive picture of what state and local governments have promised and the actual associated costs.

The standards address a number of important issues. They include:1. Changes that affect how the long-term obligation and the annual costs of OPEB are measured,2. A requirement to recognize the net OPEB liability on the face of the financial statements, and3. A requirement to present more extensive note disclosures and related schedules.

Some governments have already expressed concerns about displaying the OPEB liability on the face of the financial statement.

For example, some argue they don’t have an OPEB liability because they can choose to stop providing benefits whenever they wish. In some circumstances, OPEB is not a legal or contractual obligation of the government. Consequently, the benefits, or an employee’s eligibility to receive them, could change in the future.

Regardless, the GASB believes that a government has an obligation to pay OPEB based on the level of retirement benefits promised to an employee in exchange for his or her services.

Even though the obligation is constructive and not legal, a reduction in OPEB could result in adverse consequences for the government or increases in other compensation costs.

Additionally, by making the OPEB liability readily apparent, the GASB enables users of governmental financial statements to have access to information that provides a more comprehensive, easily understandable snapshot of a government’s financial position at a given moment in time. Without it, users are left with an incomplete picture.


June 30, 2019 Vacation/sick estimated Liability 278,245.90 Total Estimated OPEB Liability 278,245.90

June 30, 2019 Accrued Benefits Reserve Balance 67,482.24 Deposits 2019-20 Interest 363.86

2019-20 Budget 55,000.00 Withdrawals 1 Employee Retirements (28,944.35) June 30, 2020 Estimated Reserve Balance 93,901.75

Total Estimated OPEB liability 278,245.90 Estimated Reserve Balance 93,901.75 Estimated Unfunded Liability 184,344.15

OPEB Estimated Liability Calculation

Unfunded liabilities such as OPEB can have a major impact on bond pricing, when looking to bond a project. It is understandable that we are not a position that can fund this liability all at once, but we do need to show that we are actively working to close the gap on this liability. Below, we have shown what our estimated liability and what we currently have in reserve to cover this cost, however you will see that our OPEB liability is under funded by nearly two-hundred thousand dollars.

As OPEB is always a moving target, it is hard to develop a funding plan that says in four years it will be fully funded because it largely depends on employees retirement plans. But this is something that needs to be in the thought of the budget process and it an important piece in developing the budget.


2020 Tax Commitment 17,030,672 Less 2020 County Tax 1,051,999 Less 2020 TIF Payment-Route 1 150,155 Less 2020 TIF Payment-Downtown 1,132 Less 2020 School Appropriation 11,561,064 Less 2020 Overlay 70,434 2020 Core Municipal Commitment 4,204,034$ 2019 Property Tax Levy Limit 4,064,180$

Value of Taxable Value as of April 1, 2019 938,461,776 New Taxable Value as of April 1, 2020 - Total Taxable Value as of April 1, 2018 938,461,776$

Property Growth Factor Determined 0.00640 #DIV/0!

Income Growth Factor as Determined by State Office of Policy and Management 0.0289 Growth Limitation Factor (Property Growth plus Income Growth) 1.035300%

Amount of Revenue Sharing received in Calendar Year 2020 216,567 Amount of Revenue Sharing Estimated Year 2021 220,000 Last Year's Growth Limitation Factor to last year's limit. -$ Decrease to Tax Limit Anticipated Loss/Gain in Revenue Sharing 3,433$ (3,433)$

Property Tax Levy Limit for 2019 multiplied by Growth Limitation Factor Calcula 4,064,180$ New Growth Limitation Factor 147,037.00$ Property Tax Levy Limit for 2019 multiplied by Growth Limitation Factor Calcula 4,211,217$ Additional amount added to tax levy limit. (3,433) 2019 Property Tax Levy Limit 4,207,784$ Estimated 2021 (Municipal) Property Tax Levy 4,204,034 3.53%

(3,750)$

LD 1 Calculation

UNDER Tax Cap Limit

30-A §5721-A LIMITATION ON MUNICIPAL PROPERTY TAX LEVY

Core Municipal Commitment Calculation

Growth Limitation Factor Calculation

Net New State Funding Calculation

Property Tax Levy Limit Calculation


Actual Actual Actual Actual Budget

Department Heads'

Proposal

Manager Proposal

Select Board Proposal

FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-12 FY 20-213,181,194 3,260,364 3,172,193 3,938,376 4,064,180 4,207,784 4,207,784 4,207,784

3,181,194 79,170 -88,171 766,183 125,804 143,604 143,604 143,604

#DIV/0! 2.49% -2.70% 24.15% 3.19% 3.53% 3.53% 3.53%3,036,210 2,871,465 3,831,114 3,269,654 3,979,816 4,994,100 4,259,494 4,204,034

3,036,210 (164,745) 959,649 (561,460) 710,162 1,014,283 279,678 224,218

#DIV/0! -5.43% 33.42% -14.66% 21.72% 25% 7.03% 5.63%

(144,984) (388,899) 658,921 (668,722) (84,364) 786,316 51,710 (3,750)

-4.56% -11.93% 20.77% -16.98% -2.08% 18.69% 1.23% -0.09%

Under Cap Limit

Under Cap Limit

Over Tax Cap Limit

Under Cap Limit

Under Cap Limit

Over Tax Cap Limit

Over Tax Cap Limit

Under Cap Limit

Difference between NET Municipal Budget and Tax Cap Limitations

Tax Cap Limitations Actual FY 14-15 through Proposed FY 20-21 Proposed

Tax Cap Limitations

NET Municipal Budget

Change in $ Year to Year

% Change from Year to Year

Change in $ Year to Year

% Change from Year to Year


Town County per $100 K per $250 K Ratio

Appleton Knox 16 $130,900,000 2 $22.80 $2,280 $5,700 100%Camden Knox 1 $1,295,000,000 9 $14.91 $1,491 $3,728 100%Cushing Knox 10 $304,750,000 10 $14.60 $1,460 $3,650 100%Friendship Knox 12 $249,900,000 15 $10.90 $1,090 $2,725 100%Hope Knox 14 $204,400,000 6 $16.70 $1,670 $4,175 100%Isle Au Haut Knox 17 $79,850,000 18Matinicus Isle Plantation Knox 18 $32,300,000 16 $10.90 $1,090 $2,725 100%North Haven Knox 8 $323,100,000 12 $13.02 $1,302 $3,255 95%Owls Head Knox 6 $372,200,000 14 $11.50 $1,150 $2,875 110%Rockland Knox 4 $789,050,000 1 $24.76 $2,476 $6,190 91%Rockport Knox 2 $966,000,000 8 $16.08 $1,608 $4,020 100%Saint George Knox 3 $854,100,000 17 $9.60 $960 $2,400 100%South Thomaston Knox 11 $266,750,000 11 $14.00 $1,400 $3,500 100%Thomaston Knox 7 $360,300,000 3 $22.33 $2,233 $5,583 100%Union Knox 13 $234,350,000 5 $18.30 $1,830 $4,575 100%Vinalhaven Knox 5 $492,650,000 13 $12.87 $1,287 $3,218 100%Warren Knox 9 $321,800,000 4 $19.10 $1,910 $4,775 100%Washington Knox 15 $149,450,000 7 $16.30 $1,630 $4,075 100%

$7,426,850,000 1 Towns' Mil Rates and Ratios not reported.

Waldoboro Lincoln $501,900,000 $18.20 $1,820 $4,550 100%Belfast Waldo $813,800,000 $22.90 $2,290 $5,725 91%Lincolnville Waldo $451,450,000 $15.40 $1,540 $3,850Other Counties $1,767,150,000

$9,194,000,000Valuation and Mil Rates sorted; 1 = Highest

Knox County Valuations and Mil Rates

Knox County Total (excluding Unorganized Territories)

State Valuation Mil Rate

2019 FY 19-20


$0

$200,000,000

$400,000,000

$600,000,000

$800,000,000

$1,000,000,000

$1,200,000,000

$1,400,000,000

$0.00

$5.00

$10.00

$15.00

$20.00

$25.00

ValuationMil Rates

MUNICIPAL VALUATIONS V. MIL RATES

State Valuation Mil Rate


Month FY 15-16 from holding accountJuly 18,186.44 -37.26% 11,409.52 8.91% 12,425.58 7.67% 13,378.36 59.41% 21,327.01 August 8,379.40 0.24% 8,399.69 18.02% 9,912.92 13.31% 11,232.41 47.64% 16,583.18 September 9,541.29 4.16% 9,937.97 15.28% 11,456.48 10.09% 12,612.83 58.30% 19,966.19

1st Quarter 36,107.13$ -17.61% 29,747.18$ 13.61% 33,794.98$ 10.15% 37,223.60$ 55.48% 57,876.38$

October 12,566.14 2.68% 12,902.83 11.18% 14,345.78 10.96% 15,917.69 56.91% 24,977.17 November 9,425.90 4.40% 9,840.34 12.94% 11,113.52 13.22% 12,583.22 51.51% 19,065.14 December 8,590.73 0.82% 8,661.11 16.50% 10,090.00 8.35% 10,932.23 48.22% 16,204.02

2nd Quarter 30,582.77$ 2.69% 31,404.28$ 13.20% 35,549.30$ 10.93% 39,433.14$ 52.78% 60,246.33$

January 10,706.44 -1.48% 10,548.51 13.16% 11,936.26 0.00% 11,936.26 February 12,008.92 -0.26% 11,977.51 19.70% 14,336.71 0.00% 14,336.71 March 4,492.41 14.20% 5,130.45 11.65% 5,728.24 0.00% 5,728.24

3rd Quarter 27,207.77$ 1.65% 27,656.47$ 15.71% 32,001.21$ 0.00% 32,001.21$ -$

April 6,471.66 -15.90% 5,442.44 9.50% 5,959.36 0.00% 5,959.36 May 13,958.02 -3.24% 13,506.05 21.44% 16,401.71 0.00% 16,401.71 June 12,993.38 2.21% 13,280.20 19.22% 15,832.76 0.00% 15,832.76

4th Quarter 33,423.06$ 32,228.69$ 18.51% 38,193.83$ 0.00% 38,193.83$ -$

ANNUAL TOTAL 127,320.73$ -4.94% 121,036.62$ 15.29% 139,539.32$ 5.24% 146,851.78$ -19.56% 118,122.71$ % Change from previous Yr. -4.94% 15.29% 5.24% -19.56%

-4.94% 9.60% 15.34% -7.22%

State Revenue Sharing

Per Title 30-A, Subpart 9, Chapter 223, Subchapter 2, Section 5681, revenue sharing is distributed by the 20th of each month to each municipality based on a formula whose variables include municipal populations, state valuations and tax assessments. The monthly revenue sharing pool is funded by setting aside a percentage of the State Government's sales, service provider, personal and corporate income tax receipts for the month.

FY 19-20FY 17-18 FY 18-19

% Change from FY 13-14

FY 16-17


FYE 6/30/10 FYE 6/30/11 FYE 6/30/12 FYE 6/30/13 FYE 6/30/14 FYE 6/30/15 FYE 6/30/16 FYE 6/30/17 FYE 6/30/18 FYE 6/30/19 % of TaxMunicipal 2,392,072 2,481,010 2,560,006 2,642,734 3,166,356 3,166,358 3,260,364 3,770,498 3,831,114 39,378,165 77.92% Annual Change 3.72% 3.18% 3.23% 19.81% 0.00% 2.97% 15.65% 1.61% 927.85%County 880,630 875,357 875,357 854,034 886,566 869,039 937,590 1,013,095 1,059,031 1,018,257 2.01% Annual Change -0.60% 0.00% -2.44% 3.81% -1.98% 7.89% 8.05% 4.53% -3.85%Schools 7,817,316 8,659,847 8,659,847 8,597,847 8,783,202 9,107,286 9,204,630 8,835,591 9,132,629 10,140,044 20.06% Annual Change 10.78% 0.00% -0.72% 2.16% 3.69% 1.07% -4.01% 3.36% 11.03%

11,090,018 12,016,214 12,095,210 12,094,615 12,836,124 13,142,683 13,402,584 13,619,184 14,022,774 50,536,466 100.00%7.08% 8.35% 0.66% 0.00% 6.13% 2.39% 1.98% 1.62% 2.96% 260.39%

NET BUDGETSSchool - County - Municipal FYE 06/30/2010 to 06/30/2019

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

FYE6/30/10

FYE6/30/11

FYE6/30/12

FYE6/30/13

FYE6/30/14

FYE6/30/15

FYE6/30/16

FYE6/30/17

FYE6/30/18

FYE6/30/19

School - County - MunicipalNet Budgets FYE 6/30/10 thru 6/30/19

Municipal

County

Schools


ProposedACTUAL ACTUAL ACTUAL BUDGET BUDGET

DESCRIPTION FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 APPROPRIATIONSMunicipal Operating Expenses 4,912,144 5,270,645 5,521,622 6,150,098 6,471,541

7.30% 4.76% 11.38% 5.23%MSAD 28 Assessment 5,329,759 5,441,398 6,555,413 7,064,342 7,558,846 estimate only FY 20-21 2.09% 20.47% 7.76% 7.00%CSD School Assessment 3,565,826 3,691,231 3,664,481 3,832,119 4,100,367 estimate only FY 20-21 3.52% -0.72% 4.57% 7.00%Knox County Assessment 994,618 968,701 1,018,257 1,064,206 1,051,999

-2.61% 5.12% 4.51% -1.15%Tax Increment Financing Bond 42,038 35,000 35,000 36,219 35,426

-16.74% 0.00% 3.48% -2.19%Tax Overlay 8,698 152,295 70,434 70,433 80,000

1650.92% -53.75% 0.00% 13.58% TOTAL APPROPRIATIONS 14,853,083$ 15,559,270$ 16,865,206$ 18,217,417$ 19,298,179$

4.75% 8.39% 8.02% 5.93% REVENUEMunicipal Revenue (1,864,109) (1,885,339) (2,097,977) (2,050,282) (1,996,047) State Revenue Sharing (121,037) (139,539) (153,991) (120,000) (216,000) TOTAL REVENUE (1,985,145)$ (2,024,878)$ (2,251,968)$ (2,170,282)$ (2,212,047)$

2.00% 11.21% -3.63% 1.92%

NET RAISED BY TAXES 12,867,938$ 13,534,392$ 14,613,239$ 16,047,135$ 17,086,132$ Difference 666,454$ 1,078,847$ 1,433,897$ 1,038,997$

5.18% 7.97% 9.81% 6.47%

TOTAL TAXABLE VALUE 975,773,900 1,007,241,594 1,009,710,244 936,504,068 939,077,392 0.14% 3.22% 0.25% -7.25% 0.27%

EstimateMil Rate $14.05 $14.61 $14.75 $16.08

2.28% 3.99% 0.96% 9.02%

Budget and Tax Rate Comparison


FY 17-18 Mil Rate

FY 18-19 Mil Rate % Change

14.61 $16.08 10.06% County 1,051,999$ 6.2%0.01461 0.01608 Municipal 4,294,920$ 25.3%

Schools 11,659,213$ 68.6%

$300,000 $300,000 17,006,132$ 100.0%

FY 17-18 Tax FY 18-19 Tax Proposed Change$4,383 $4,824 $441 10.06%

Average Value of Home in Rockport

Because of the Town re-evaluation and ownership changes of properties within the Town, we have predicted a mil rate with the information available.Also, changes at the State level regarding Homestead Exemption and Revenue Sharing could have a significant impact on the mil rate.

Estimated Change in Mil Rate

County E-911 and Dispatch are recognized as a municipal expense within the Town's budget.

Municipal costs include credits for Homestead Exemption, BETE Reimbursements and TIF.

County$1,051,999

6%

Municipal$4,294,920

25%

Schools$11,659,213

69%

ESTIMATED Mil Rate Apportionment



EXPENDITURES 4,912,144 5,270,645 5,521,622 6,150,098 2,792,300 7,224,501 17.5% 6,471,541 5.2% 6,441,081 4.73%

REVENUES (1,985,145) (2,024,878) (2,251,968) (2,170,282) (1,178,776) (2,230,401) 2.8% (2,212,047) 1.9% (2,237,047) 3.08%

NET Municipal Budget 2,927,000 3,245,767 3,269,654 3,979,816 1,613,524 4,994,100 25.49% 4,259,494 7.03% 4,204,034 5.63%

Excludes Schools, County, Overlay and TIF 318,768 23,886 710,162 40.5% 1,014,283 279,678 224,218

10.89% 0.74% 21.72% 25.49% 7.03% 5.63%

Schools, County, and TIF FY 16-17 FY 17-18 FY 18-19Actual Actual Actual Budget Y-T-D Dept. Hd. Manager Board

MSAD 28 Assessment 5,329,759 5,441,398 6,555,413 7,064,342 3,642,990 7,558,846 7.0% 7,558,846 7.0% 7,558,846 7.0%

CSD School Assessment 3,486,881 3,607,580 3,584,631 3,740,391 1,829,914 4,002,218 7.0% 4,002,218 7.0% 4,002,218 7.0%

CSD Adult Education 78,945 83,651 79,851 91,728 38,044 98,149 7.0% 98,149 7.0% 98,149 7.0%

Knox County Assessment 994,618 968,701 1,018,257 1,064,206 1,064,206 1,051,999 -1.1% 1,051,999 -1.1% 1,051,999 -1.1%

Tax Increment Financing 42,038 35,000 35,000 36,219 35,000 35,426 -2.2% 35,426 -2.2% 35,426 -2.2%

NET County, Schools, and TIF 9,932,241 10,136,330 11,273,151 11,996,886 6,610,155 12,746,638 6.25% 12,746,638 6.25% 12,746,638 6.2%

204,089 1,136,821 723,735 55.1% 749,752 749,752 749,752

2.05% 11.22% 6.42% 6.25% 6.25% 6.25%

Net Combined Totals: 12,859,240 13,382,097 14,542,805 15,976,704 8,223,678 17,740,738 11.0% 17,006,132 6.44% 16,950,672 6.1%

522,857 1,160,708 1,433,900 51.5% 1,764,034 1,029,428 973,968

4.07% 8.67% 9.86% 11.04% 6.44% 6.10%

Overlay Audited Audited Actual Budget Y-T-D Dept. Hd. Manager Assessor

Overlay 80,000 80,000 80,000 TOTAL - OVERLAY 8,698 152,295 70,434 70,433 80,000 80,000 80,000 13.6%

TAX for Commitment 12,867,938 13,534,392 14,613,239 16,047,137 8,223,678 17,820,738 17,086,132 17,030,672 6.1%

666,454 1,078,847 1,433,899 51.2% 1,773,601 1,038,995 983,535

5.18% 7.97% 9.81% 11.05% 6.47% 6.13%

Budget Summary from FY 16-17 through Proposed FY 20-21

Expenditures Less Revenues FY 20-21

FY 20-21

FY 19-20

FY 19-20



0205 Administration 1,100 1,100 1,495 1,100 580 1,223 0.0% 1,223 0.0% 1,223 11.2%0205 Town Manager 46,320 48,739 48,758 43,042 1,254 46,141 7.2% 46,141 7.2% 46,141 7.2%0207 Town Clerk 918,651 929,709 982,146 946,900 506,458 958,200 1.2% 968,200 2.2% 978,200 3.3%0209 Planning & Community Development 52,236 57,141 48,288 59,350 51,332 64,950 9.4% 64,950 9.4% 64,950 9.4%0211 Finance 51,940 68,987 66,409 63,790 16,663 77,200 21.0% 77,200 21.0% 77,200 21.0%0213 Assessing 69,098 69,020 69,248 71,038 35,686 72,030 1.4% 72,030 1.4% 72,030 1.4%0215 Town Office 12,056 1,265 7,634 35,270 31 18,070 -48.8% 18,070 -48.8% 18,070 -48.8%0216 Insurance 23,721 15,507 10,602 3,135 3,328 6,135 95.7% 6,135 95.7% 6,135 95.7%

1,175,123 1,191,470 1,234,579 1,223,625 615,330 1,243,949 1.7% 1,253,949 2.5% 1,263,949 3.3%

0303 General Assistance 12,880 8,016 4,314 13,055 - 13,055 0.0% 13,055 0.0% 13,055 0.0%12,880 8,016 4,314 13,055 - 13,055 0.0% 13,055 0.0% 13,055 0.0%

- 0401 Police Department 21,589 10,251 3,374 9,200 2,694 3,700 -59.8% 3,700 -59.8% 3,700 -59.8%0403 Fire Department 65,308 47,935 132,503 146,190 1,342 135,320 -7.4% 135,320 -7.4% 135,320 -7.4%0404 West Rockport Fire Station - - - - - - 0.0% - 0.00% - 0.00%0407 Publicly Funded Utilities 7,293 2,578 9,635 3,958 898 8,460 113.7% 8,460 113.7% 8,460 113.7%

0409 Animal Control 2,075 2,031 2,340 2,000 302 2,000 0.0% 2,000 0.0% 2,000 0.0%0411 Harbor 126,678 144,077 155,015 149,050 42,232 157,650 5.8% 157,650 5.8% 157,650 5.8%0415 Public Safety Building - - - - - - 0.0% - 0.00% - 0.00%0440 Emergency Management - - - - - - 0.0% - 0.00% - 0.00%

222,943 206,872 302,867 310,398 47,469 307,130 -1.1% 307,130 -1.1% 307,130 -1.1%

0500 Public Works 69,982 110,298 67,988 171,834 56,080 145,910 -15.1% 182,556 6.2% 182,556 6.2%0501 Sanitation 6,600 22,966 6,000 6,130 1,800 4,379 -28.6% 4,379 0.0% 4,379 -28.6%

76,582 133,264 73,988 177,964 57,880 150,289 -15.6% 186,935 5.0% 186,935 5.0%

0601 Library 58,225 52,152 55,462 85,360 19,433 129,158 51.3% 129,158 51.3% 129,158 51.3%0602 Conservation Commission 463 - - - - - 0.0% - 0.0% - 0.00%0603 Parks 391 497 200 4,800 - - -100.0% - -100.0% - -100.0%

0604 Opera House 34,086 22,347 30,450 32,380 9,712 140,120 332.7% 81,120 150.5% 81,120 150.5%

0605 Library Building (1 Limerock) - - - - - - 0.0% - 0.0% - 0.00%0606 Recreation 700 200 523 7,152 - 400 -50.0% 400 -50.0% 400 -94.4%

93,164 74,996 86,112 122,540 29,144 269,678 120.1% 210,678 71.9% 210,678 71.9%All Other

0801 Long Term Debt - - - - - - 0.0% - 0.0% - 0.00%0851 County Fees - - - - - - 0.0% - 0.0% - 0.00%0901 Cemeteries 11,575 15,575 14,375 32,700 5,125 20,300 -37.9% 14,300 -56.3% 14,300 -56.3%0902 Provider Agencies - - - - - - 0.0% - 0.0% - 0.00%0920 Schools - 14,198 - - - - 0.0% - 0.0% - 0.00%0999 Special Assessments 392,878 380,487 535,733 290,000 423,828 226,000 -22.1% 226,000 -22.1% 241,000 -16.9%

404,453 410,261 550,108 322,700 428,953 246,300 -23.7% 240,300 -25.5% 255,300 -20.9%

GROSS REVENUES 1,985,145 2,024,878 2,251,968 2,170,282 1,178,776 2,230,401 2.8% 2,212,047 1.9% 2,237,047 3.1%39,733 227,090 (81,686) (991,506) 60,119 41,765 66,765

2.0% 11.2% -3.6% 54.3% 2.8% 1.9% 3.1%Collected YTD

Public Assistance

REVENUES SUMMARY

DepartmentSourceFY 19-20 FY 20-21

General Government

Total General Government

Total Public Assistance

Total Public Safety

Total All Other

Culture and Recreation

Public Works

Public Safety

Total Public Works

Total Culture and Recreation



0201 Administration 35,022 39,277 43,079 77,505 30,466 51,005 -34.2% 51,005 -34.2% 51,005 -34.2%

0205 Town Manager 255,782 263,538 317,827 332,060 128,255 378,240 13.9% 378,600 14.0% 388,600 17.0%0207 Town Clerk 207,636 212,497 235,563 242,269 108,294 249,259 2.9% 246,790 1.9% 247,040 2.0%0209 Planning & Community Development 214,492 201,948 181,703 203,253 85,093 212,846 4.7% 180,396 -11.2% 180,396 -11.2%

0211 Finance 128,351 129,175 137,100 183,275 80,191 204,215 11.4% 204,215 11.4% 204,215 11.4%0213 Assessing 188,468 180,961 223,107 208,286 98,824 186,691 -10.4% 201,501 -3.3% 201,501 -3.3%0215 Town Office Building 113,081 129,828 180,685 156,607 72,718 154,833 -1.1% 153,133 -2.2% 153,133 -2.2%0216 Insurance 55,067 56,545 61,797 79,092 63,822 72,704 -8.1% 72,704 -8.1% 72,704 -8.1%

1,197,899 1,213,767 1,380,859 1,482,347 667,665 1,509,793 1.9% 1,488,344 0.4% 1,498,594 1.1%

0303 General Assistance 16,816 16,265 15,049 27,930 4,105 27,200 -2.6% 26,990 -3.4% 26,990 -3.4%16,816 16,265 15,049 27,930 4,105 27,200 -2.6% 26,990 -3.4% 26,990 -3.4%

0401 Police Department 585,570 570,073 574,932 605,495 261,604 641,540 6.0% 647,770 7.0% 647,770 7.0%0403 Fire Department 402,153 400,090 469,762 545,879 258,620 567,960 4.0% 571,510 4.7% 565,200 3.5%0404 West Rockport Fire Station 3,640 4,301 5,871 5,979 3,233 6,629 10.9% 15,729 163.1% 15,729 163.1%

0407 Other Public Safety Services 194,181 245,999 309,510 318,037 121,029 323,870 1.8% 323,870 1.8% 323,870 1.8%0409 Animal Control 12,156 5,005 4,463 5,864 4,443 7,090 20.9% 7,090 20.9% 7,090 20.9%0411 Harbormaster 141,264 178,946 170,137 202,855 86,268 191,220 -5.7% 191,020 -5.8% 191,020 -5.8%0412 Public Safety Building 30,297 30,782 34,660 39,800 11,785 35,400 -11.1% 32,950 -17.2% 32,950 -17.2%

0440 Emergency Management Agency 4,126 2,211 3,221 6,060 2,246 6,380 5.3% 6,380 5.3% 6,380 5.3%1,373,388 1,437,408 1,572,556 1,729,969 749,228 1,780,089 2.9% 1,796,319 3.8% 1,790,009 3.5%

0500 Public Works 1,325,890 1,394,911 1,500,339 1,698,227 763,230 2,228,969 31.3% 1,740,519 2.5% 1,730,519 1.9%0501 Sanitation 169,366 162,590 163,739 169,350 88,978 229,815 35.7% 176,984 4.5% 176,984 4.5%

1,495,256 1,557,502 1,664,078 1,867,577 852,208 2,458,784 31.7% 1,917,503 2.7% 1,907,503 2.1%

0601 Library 396,600 411,735 358,450 447,009 178,511 445,807 -0.3% 445,807 -0.3% 445,807 -0.3%0602 Conservation Commission 5,983 7,132 5,365 9,645 2,292 13,125 36.1% 10,625 10.2% 10,625 10.2%0603 Parks 55,988 69,770 51,463 81,765 23,048 140,790 72.2% 120,690 47.6% 100,390 22.8%0604 Opera House 65,859 119,179 102,455 126,220 38,635 334,330 164.9% 171,580 35.9% 167,480 32.7%0605 Library Building (1 Limerock) - 727 758 300 62 - -100.0% - - 0606 Recreation 6,180 6,029 43,132 56,181 20,578 64,160 14.2% 64,160 14.2% 64,160 14.2%

530,610 614,573 561,624 721,120 263,124 998,212 38.4% 812,862 12.7% 788,462 9.3%

0801 Long-Term Debt 134,907 149,395 151,155 190,448 150,784 284,606 49.4% 284,606 49.4% 284,606 49.4%134,907 149,395 151,155 190,448 150,784 284,606 49.4% 284,606 49.4% 284,606 49.4%

0851 County Fees 1,082,306 1,059,031 1,116,753 1,168,760 1,168,760 1,162,017 -0.6% 1,162,017 -0.6% 1,162,017 -0.6%1,082,306 1,059,031 1,116,753 1,168,760 1,168,760 1,162,017 -0.6% 1,162,017 -0.6% 1,162,017 -0.6%

0901 Cemeteries 52,529 53,029 75,746 55,572 32,103 84,425 51.9% 63,525 14.3% 63,525 14.3%0902 Provider Agencies - 9,556 2,436 - - - 0.0% - 100.0% - 100.0%

0920 Schools 8,895,585 9,132,629 10,219,894 10,896,461 5,510,948 11,659,213 7.0% 11,659,213 7.0% 11,659,213 7.0%0999 Special Assessments 65,089 163,819 34,624 6,800 3,529 6,800 0.0% 6,800 0.0% 6,800 0.0%

9,013,203 9,359,033 10,332,700 10,958,833 5,546,580 11,750,438 7.2% 11,729,538 7.0% 11,729,538 7.0%

GROSS APPROPRIATIONS 14,844,385 15,406,975 16,794,772 18,146,984 9,402,455 19,971,139 10.1% 19,218,179 5.9% 19,187,719 5.7%

Less MSAD 28 Assessment 5,329,759 5,441,398 6,555,413 7,064,342 3,642,990 7,558,846 7.0% 7,558,846 7.0% 7,558,846 7.0%

CSD School Assessment 3,486,881 3,607,580 3,584,631 3,740,391 1,829,914 4,002,218 7.0% 4,002,218 7.0% 4,002,218 7.0%

CSD Adult Education 78,945 83,651 79,851 91,728 38,044 98,149 7.0% 98,149 7.0% 98,149 7.0%

Knox County Assessment 994,618 968,701 1,018,257 1,064,206 1,064,206 1,051,999 -1.1% 1,051,999 -1.1% 1,051,999 -1.1%

Tax Increment Financing Bond 42,038 35,000 35,000 36,219 35,000 35,426 -2.2% 35,426 -2.2% 35,426 -2.2%

Overlay - - - - - - 0.0% - 0.0% - 0.0%

9,932,241 10,136,330 11,273,151 11,996,886 6,610,155 12,746,638 6.2% 12,746,638 6.2% 12,746,638 6.2%

Net Town Expenditures 4,912,144 5,270,645 5,521,622 6,150,098 2,792,300 7,224,501 17.5% 6,471,541 5.2% 6,441,081 4.7%

INTERGOVERNMENTAL

FY 20-21EXPENDITURES SUMMARY

DepartmentNumber FY 19-20

School & County Assessments, Overlay & TIF

ALL OTHER

Total All Other

GENERAL GOVERNMENT

PUBLIC ASSISTANCE

PUBLIC SAFETY

PUBLIC WORKS

Total Debt

Total Intergovernmental



Total Public Safety

Total Public Works


CULTURE AND RECREATION

DEBT



2000 Personnel Services 1,769,858 1,789,700 1,818,946 1,891,927 903,837 1,998,979 1,972,090 1,972,090 2500 Employee Benefits 912,493 857,128 824,875 1,099,605 396,101 1,051,010 1,044,630 1,044,630 3000 Purchased and Contractual Service 750,029 881,883 941,157 1,064,773 473,911 1,075,082 1,067,672 1,062,862 4000 Other Purchased and Contractual Services 10,302,387 10,629,459 11,707,588 12,454,006 6,867,940 13,203,397 13,150,567 13,150,217 5000 Supplies 421,600 427,250 430,177 490,895 176,046 514,426 515,426 513,676 6000 Debt 134,907 149,395 151,155 190,448 150,784 284,606 284,606 284,606 7000 Capital Items 635,860 806,988 1,015,134 866,540 536,997 1,831,968 1,150,518 1,111,968

TOTAL 14,927,135 15,541,802 16,889,032 18,058,194 9,505,615 19,959,468 19,185,509 19,140,049

Expenditure Summary FY 15-16 to 19-20FY 19-20 FY 20-21Expenditure Category

- 275,000 550,000 825,000

1,100,000 1,375,000 1,650,000 1,925,000 2,200,000 2,475,000 2,750,000 3,025,000 3,300,000 3,575,000 3,850,000 4,125,000 4,400,000 4,675,000 4,950,000 5,225,000 5,500,000 5,775,000 6,050,000 6,325,000 6,600,000 6,875,000 7,150,000 7,425,000 7,700,000 7,975,000 8,250,000 8,525,000 8,800,000 9,075,000 9,350,000 9,625,000 9,900,000

10,175,000 10,450,000 10,725,000

Actual Actual Actual Budget Y-T-D Dept. Hd. Manager Board

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21

Expenditure Summary

Personnel Services Employee Benefits Purchased and Contractual Service Other Purchased and Contractual Services Supplies Debt Capital Items



2105 Select Board Stipends 4,500 5,000 5,500 5,500 2,750 5,500 5,500 5,500 2110 Department Head 618,751 620,673 601,413 618,984 289,312 651,390 651,390 651,390 2115 Assistant Department Heads 134,216 145,385 88,765 96,737 48,346 102,199 99,750 99,750 2120 Administrative Assistants 239,880 214,595 226,008 227,562 103,017 249,050 213,020 213,020 2125 CEO and Library Employees 76,789 80,888 83,700 83,500 41,196 88,590 88,590 88,590 2130 PD Sergeant 49,270 46,507 56,637 55,640 27,549 56,850 56,850 56,850 2135 PD Patrol Officers (4) 151,037 175,044 179,191 174,150 90,973 180,570 180,570 180,570 2140 Detail Pay 1,380 1,005 1,175 1,500 995 1,500 1,500 1,500 2150 Public Works Full-time Employees 235,272 240,747 323,347 333,310 159,038 354,530 354,530 354,530 2155 Overtime 82,421 87,606 78,617 84,700 32,197 85,000 85,000 85,000 2205 Part-Time/Shared Employees 94,803 91,882 86,257 121,964 56,871 105,240 116,830 116,830 2206 Custodian 7,419 10,614 6,715 5,460 2,618 7,000 7,000 7,000 2207 Recording Secretary - - - - - - - - 2208 Video Technician 928 204 - 850 565 5,650 5,650 5,650 2210 Reserve Patrol - - - 1,500 - 1,500 1,500 1,500 2212 Security Officers 3,648 2,820 2,444 3,560 2,016 3,700 3,700 3,700 2215 Volunteer Firefighters 38,046 39,129 47,630 49,000 31,171 64,000 64,000 64,000 2220 Park Attendant (Harbor)/Intern 10,050 8,211 6,685 5,760 1,787 12,140 12,140 12,140 2223 Fire Department Station Coverage Stipends - 2,505 5,068 3,500 315 3,500 3,500 3,500 2224 Fire Department Officer Stipends 3,810 7,105 7,840 8,000 7,790 10,400 10,400 10,400 2225 College/General Assistance/Animal Control Stipends 14,786 7,165 9,167 7,550 3,019 7,200 7,200 7,200 2230 Election Wages/Ballot Clerks 426 229 263 600 61 700 700 700 2235 Moderator 425 325 425 500 150 600 600 600 2236 EMA Director Stipend 1,500 1,545 1,600 1,600 1,600 1,650 1,650 1,650 2237 Assistant EMA Director Stipend 500 515 500 500 500 520 520 520 2245 Cemetery Caretaker - - - - - - - -

Employee Wage Adjustments - - - - - - - 15,000 Vacation Buyout - - 17,437 - - - - - Total Personnel Services 1,769,858 1,789,700 1,818,946 1,891,927 903,837 1,998,979 1,972,090 1,972,090

Employee Benefits2505 Unemployment Compensation 7,316 5,746 4,754 9,620 2,594 11,830 11,610 11,610 2510 Workers Compensation Insurance 90,820 66,672 51,296 90,048 14,070 58,540 58,580 58,580 2520 Income Protection 31,300 26,182 22,549 29,685 8,859 26,660 26,750 26,750 2525 Group Life Insurance 322 117 211 250 125 250 250 250 2530 Deferred Compensation 48,917 50,576 46,090 43,120 20,020 48,060 49,010 49,010 2535 Maine Public Employees Retirement 33,006 36,523 41,223 36,300 21,559 47,570 48,420 48,420 2540 Health Insurance 534,424 509,783 449,251 670,339 247,138 632,610 623,840 623,840 2550 FICA and Medicare Taxes 135,031 134,719 136,078 146,913 71,374 151,530 151,290 151,290 2556 Clothing Allowance 2,900 2,900 3,250 2,900 3,250 3,250 3,250 3,250 2560 Employee Safety Program 3,515 2,489 3,500 4,000 2,511 4,000 4,000 4,000 2565 Accrued Benefits Reserve 15,000 10,000 55,000 55,000 - 55,000 55,000 55,000 2575 Cell Phone Stipend 4,620 5,400 5,655 5,930 2,050 6,210 7,130 7,130 2576 Mileage Stipend 5,200 5,900 5,900 5,380 2,490 5,380 5,380 5,380 2577 Pager Stipend 120 120 120 120 60 120 120 120

Total Employee Benefits 912,493 857,128 824,875 1,099,605 396,101 1,051,010 1,044,630 1,044,630

Purchased and Contractual Services3005 Accounting and Auditing Services 12,181 16,168 17,900 17,700 10,800 17,700 17,700 17,700 3006 Professional Cleaning Services 18,186 17,964 19,349 21,134 9,523 21,134 21,134 21,134 3007 Specialty Cleaning 478 1,465 454 1,400 199 1,400 1,400 1,400 3010 Computer Consulting/Support 1,595 1,828 350 2,600 - 3,000 3,000 3,000 3015 Computer Software Licenses & Upgrades 17,023 23,689 34,507 39,426 25,492 39,001 39,001 39,001 3019 Election Costs 5,997 4,141 6,413 4,500 1,370 5,000 5,000 5,000 3025 Internet Activity Fees 3,997 4,065 2,675 4,700 1,470 4,700 4,700 4,700 3026 Web Hosting/Design 6,123 3,140 5,280 12,732 12,247 15,033 15,033 15,033 3035 Laundry Service 2,415 1,877 2,349 3,100 963 3,100 3,100 3,100 3040 Legal Fees 40,944 39,215 45,422 42,000 21,070 50,500 50,500 45,500 3045 Legal Fees (Union negotiations/mitigation) 5,000 13,728 19,272 5,000 - 4,000 4,000 4,000 3050 Medical Exams 1,535 1,370 1,834 1,650 1,363 1,950 1,950 1,950 3060 Miscellaneous Professional Services 15,487 36,069 79,876 117,000 46,994 112,000 112,000 112,000 3061 Library Programs 1,316 1,521 1,116 2,000 227 2,000 2,000 2,000 3070 Respirator Fit Evaluation - - - - - - - - 3080 Tax Billing 6,475 5,073 6,163 6,800 3,529 6,800 6,800 6,800 3085 Veterinarian Fees - - - 400 - 400 400 400 3090 Misc. Contracts/Interstate Septic Contract 9,510 11,282 12,121 20,300 5,143 28,000 28,000 28,000 3095 Professional Fees/Memorial Day 860 625 10,529 2,700 2,175 7,800 7,800 7,800 3105 Travel Expenses 14,891 15,057 11,297 15,735 7,117 17,630 17,380 17,630 3210 Vehicle Repair and Maintenance 23,129 23,951 21,131 28,200 7,651 28,200 28,200 28,200 3305 Electricity 36,710 35,862 35,994 43,621 13,531 44,038 44,038 44,038 3315 Sewer Usage Fees 5,660 5,048 6,154 6,495 2,061 6,750 6,750 6,750 3320 Telephone 27,496 26,224 24,936 29,870 13,753 30,430 30,430 30,430

Personnel Services

FY 19-20 FY 20-21Expenditure Summary FY 16-17 to 20-21

Expenditure DescriptionAccount Number





3325 Water Usage Fees 10,129 4,841 10,872 13,722 3,404 14,730 14,730 14,730 Purchased and Contractual Services (cont.)

3345 Food Assistance 45 483 398 500 - 500 500 500 3350 Fuel Assistance - 929 1,082 1,000 - 1,000 1,000 1,000 3355 Medical Assistance 179 - - - - - - - 3360 Rental/Mortgage Assistance 7,617 8,385 4,798 15,000 400 15,000 15,000 15,000 3365 Household/Personal Assistance 23 98 - 150 - 150 150 150 3405 PAWS Animal Rescue 3,340 3,674 3,674 3,674 4,163 5,500 5,500 5,500 3410 Copy Machine Lease 5,315 9,364 11,144 6,602 5,360 10,650 10,650 10,650 3415 Crane Rental/Hauling 300 1,715 300 600 - 600 600 600 3420 Fire Protection/ Hydrants 134,119 158,474 154,972 156,425 59,563 168,600 168,600 168,600 3425 Postage Meter Contract 681 289 561 800 456 920 920 920 3430 Portable Toilet Rental 3,860 2,988 3,725 5,780 2,470 5,780 5,780 5,780 3435 Building Lease (Library) 31,900 34,800 35,012 37,000 20,486 9,000 9,000 9,000 3440 Rent of Equipment 4,206 7,962 5,909 8,090 3,360 11,200 11,200 11,200 3602 Boat Repairs & Maintenance 1,815 1,881 3,430 650 - 1,300 1,300 1,300 3604 Broadcasting Computer Equip. Repair and Maint. 140 - 25 - - - - - 3605 Brush Cutting 313 - - 500 - 500 500 500 3606 Buildings and Structures Repair and Maint. 17,351 33,620 22,545 40,750 10,484 31,350 30,350 30,350 3610 Computer Repairs & Maintenance 20,713 58,448 36,995 22,390 13,771 22,350 22,030 22,030 3618 EPA/DEP Requirements 334 185 188 500 - 500 500 500 3620 Equipment Maintenance 11,443 9,987 4,468 11,550 605 13,150 13,150 13,150 3622 Float Maintenance 123 608 2,240 1,000 48 2,500 2,500 2,500 3623 General Repair & Maintenance 1,225 2,104 81 2,000 159 2,000 2,000 2,000 3626 Irrigation & Fields Maintenance 2,021 2,133 854 7,052 6,600 600 600 600 3627 Lime Kiln Maintenance - - 6,300 4,000 - - - - 3628 Miscellaneous Repairs and Maintenance 995 530 253 1,000 1,049 1,000 1,000 1,000 3630 Mowing 71,748 72,793 85,468 78,062 50,279 88,634 84,294 84,294 3632 Roadway Painting - - 7,287 - - - - - 3641 Grave and Roadway Repair 237 1,080 1,056 2,000 2,000 2,000 2,000 2,000 3642 Trash Removal 10,422 12,736 10,223 13,400 3,141 11,150 11,150 11,150 3646 Sidewalk Maintenance 17,880 19,517 19,389 25,978 3,200 23,000 23,000 23,000 3647 Street/Sidewalk Sweep 9,520 9,480 9,885 9,600 - 9,600 9,600 9,600 3648 Tree Work (Roadside) 12,075 9,585 11,652 12,650 5,095 12,650 12,650 12,650 3653 Water System Repair and Maintenance 400 1,448 640 1,800 121 1,800 1,800 1,800 3720 Property and Causality Insurance 20,489 21,776 26,935 29,629 25,337 27,871 27,871 27,871 3725 Public Officials Liability Insurance 13,580 13,445 16,478 18,126 14,615 16,077 16,077 16,077 3730 Vehicles Insurance 20,998 21,325 17,836 28,837 23,869 26,256 26,256 26,256 3940 Insurance Deductible - - 548 2,500 - 2,500 2,500 2,500 3805 Advertising 7,942 14,719 14,964 9,275 3,471 21,525 17,025 17,025 3806 Advertising (Paid by Library Committee) 226 225 1,040 1,000 431 700 700 700 3810 Bank Charges and Fees 28 20 65 100 - 100 100 100 3820 Dues and Memberships 8,909 7,673 3,178 9,165 6,284 6,030 6,030 6,030 3821 MMA Dues 6,332 6,434 6,609 6,800 - 6,810 6,810 6,810 3825 Liens and Discharges 4,997 4,047 5,060 6,050 3,306 6,075 6,075 6,075 3840 Post Office Box 506 543 398 385 234 260 260 200 3841 Maine State Library Deliveries 2,160 2,203 2,246 3,120 2,451 3,848 3,848 3,848 3845 Tax Map Maintenance 25 100 550 200 100 300 300 300 3850 Printing 3,473 3,967 2,316 4,550 1,639 5,500 5,000 5,000 3855 Town Reports 2,407 2,276 2,681 3,000 - 3,500 3,500 3,500 3860 Vital Records Preservation 2,880 3,000 2,330 3,500 - 3,500 3,500 3,500 3910 Other Miscellaneous Expenses 439 466 678 950 - 450 450 450 3915 Registration Fees (Minerva) 4,200 4,200 4,000 4,200 4,000 4,200 4,200 4,200 3920 Training and Education 12,513 15,612 12,068 19,498 5,283 20,700 24,200 24,200 3925 Electronic Subscriptions 350 350 350 600 - 600 600 600 3930 Donations 100 - 280 - - - - - 3936 Event Cancellation (Refund) - - - - 922 - - - 3950 Broadreach Family & Community Services - 1,200 936 - - - - - 3951 Camden Area District Nursing Association - 1,000 - - - - - - 3952 Spectrum Generations - 1,000 - - - - - - 3953 Merryspring Nature Center - 1,000 - - - - - - 3954 Midcoast Maine Community Action - 1,000 - - - - - - 3955 New Hope for Women - 2,150 500 - - - - - 3956 Penquis C.A.P., Inc. - 2,206 1,000 - - - - - 3958 Homeless Coalition - - 1,000 - - - - -

Elevator Maintenance - - - - - 640 640 640 Landscaping 1,282 2,738 668 4,800 - 6,300 6,300 6,300 Newsletter - - - - - 10,000 10,000 10,000 Tuition Reimbursement - - - 5,000 - 5,000 5,000 5,000 Total Purchased and Contractual Services 750,029 881,883 941,157 1,064,773 473,911 1,075,082 1,067,672 1,062,862

Other Contractual Services4105 Fire Alarm Monitoring 375 4,154 947 625 55 625 625 625 4106 Hose Testing 3,485 3,571 3,190 4,000 3,966 4,000 4,000 4,000 4107 Ladder Testing 405 605 635 600 835 850 850 850





4110 Sprinkler System 6,678 7,568 5,738 8,950 3,907 7,100 7,100 7,100 Other Contractual Services (cont.)

4115 Security Alarm System Monitoring 2,315 3,735 4,181 7,959 2,415 7,958 7,958 7,958 4120 Water System Monitor - - - - - - - - 4125 SCBA Flow Tests 365 2,296 800 1,250 148 1,250 1,250 1,250 4126 Inspection/Testing Hydro & Fire Extinguisher 873 1,059 1,834 1,915 1,477 1,895 1,895 1,895 4127 Pump Testing 3,180 2,140 4,156 3,200 750 4,800 4,800 4,800 4130 Elevator Inspection 1,400 685 867 1,480 120 1,480 1,480 1,130 4131 Vehicle Inspections 193 396 355 450 198 450 450 450 4135 Water Quality Monitoring 1,620 4,717 4,676 5,820 2,068 6,000 6,000 6,000 4136 Generator Service 325 325 325 700 325 1,025 1,025 1,025 4205 Street Lights 54,553 53,756 59,009 59,800 18,017 15,000 15,000 15,000 4210 PBMC Traffic Light Electricity 344 305 352 378 149 380 380 380 4215 RT. 90/Meadow Street Light Electricity 397 388 409 454 166 410 410 410 4220 Old County Rd. Traffic Light Electricity 808 714 921 780 239 780 780 780 4230 PBMC Traffic Light Maintenance 1,320 990 7,067 1,400 330 1,400 1,400 1,400 4235 RT. 90/Meadow Street Light Maintenance 1,320 4,890 1,650 1,400 330 1,400 1,400 1,400 4240 Old County Rd. Traffic Light Maintenance 1,320 4,339 1,320 1,400 330 1,400 1,400 1,400 4305 Northeast Mobile Health Contract 18,429 22,144 83,810 95,000 41,905 86,500 86,500 86,500 4310 Cemetery Associations 700 2,500 1,500 2,500 - 2,500 2,500 2,500 4315 MCSWC Assessment 164,188 155,651 156,841 161,550 85,458 222,015 169,184 169,184 4405 Knox County Assessment 994,618 968,701 1,018,257 1,064,206 1,064,206 1,051,999 1,051,999 1,051,999 4410 County Service - E-911 58,744 60,514 65,984 70,042 70,042 73,703 73,703 73,703 4415 County Service - Dispatch 28,944 29,816 32,512 34,512 34,512 36,315 36,315 36,315 4425 MSAD 28 Assessment 5,329,759 5,441,398 6,555,413 7,064,342 3,642,990 7,558,846 7,558,846 7,558,846 4430 CSD School Assessment 3,486,881 3,607,580 3,584,631 3,740,391 1,829,914 4,002,218 4,002,218 4,002,218 4431 CSD Adult Education 78,945 83,651 79,851 91,728 38,044 98,149 98,149 98,149 4450 Contingency - - - 25,000 - 10,000 10,000 10,000 4525 Goose River Snow Club 400 497 - 400 - 400 400 400 4605 Tax Abatements 58,614 154,132 22,553 - 24,668 - - - 4610 Tax Refunds - 4,614 5,907 - - - - - 4625 Sales and Use Tax 335 203 47 225 - 200 200 200 4701 Miscellaneous-Permits, Licenses - 458 469 550 362 550 550 550 4702 Submerged Land Lease 552 967 1,362 900 - 1,700 1,700 1,700 4801 Cash Over/Under - 2 22 100 15 100 100 100

Total Other Contractual Services 10,302,387 10,629,459 11,707,588 12,454,006 6,867,940 13,203,397 13,150,567 13,150,217

Supplies5005 Food, Paper Goods & Other Misc. Food Supplies 9,861 8,167 7,916 7,650 2,948 8,100 8,250 8,250 5006 Refreshment, Misc. Program Supplies (Library) 428 704 864 1,100 166 1,500 1,500 1,500 5205 Heating Fuel 17,010 22,929 38,199 37,750 8,045 43,140 43,140 43,140 5220 LP Gas 669 - 58 4,450 1,207 4,450 4,450 4,450 5230 Aviation Fuel 141 189 185 300 53 300 300 300 5310 Agricultural & Botanical - 3,886 - 2,000 90 5,300 5,300 5,300 5315 Cold Patch 3,292 3,954 5,553 6,000 - 6,000 6,000 6,000 5316 Audio/Video Equipment Supplies 5,366 38 - 500 - 500 2,250 500 5321 Building Maintenance Supplies - 118 - 200 - 200 200 200 5325 Calcium Chloride 1,023 4,771 1,752 5,000 - 4,000 4,000 4,000 5330 Cleaning Supplies 11,452 4,846 7,115 10,150 4,800 10,550 10,550 10,550 5335 Culverts and Drainage 9,795 8,226 9,571 9,000 6,059 10,000 10,000 10,000 5339 Float Maintenance 777 1,153 1,515 1,000 529 1,000 1,000 1,000 5340 General Maintenance Supplies 7,954 11,912 11,099 16,500 3,218 19,300 19,300 19,300 5345 Gravel 3,795 4,934 - 5,445 5,445 5,445 5,445 5,445 5356 Radios & Pagers 7,847 8,297 7,734 8,000 6,733 8,000 8,000 8,000 5360 Restroom Supplies 121 410 152 200 - 200 200 200 5375 Salt 66,034 64,531 68,004 67,320 10,754 67,320 67,320 67,320 5380 Signs 4,894 4,470 2,932 5,850 569 7,400 7,400 7,400 5387 Tax Maps - - - 300 - - - - 5390 Winter Sand 22,968 27,079 27,408 27,500 23,772 31,625 31,625 31,625 5395 Fire Equipment Supplies 17,858 16,717 21,252 18,000 5,282 18,000 18,000 18,000 5405 Computer Supplies 24,001 26,878 29,881 24,700 14,287 30,100 30,100 30,100 5415 General Supplies 23,946 17,800 19,202 22,700 5,537 23,900 23,000 23,000 5420 Office Supplies 917 497 834 400 126 400 400 400 5425 Postage 7,122 7,637 9,765 10,842 5,637 12,337 12,337 12,337 5426 Postage Meter Supplies 319 313 - 400 501 500 500 500 5430 Program Supplies (Library) 280 713 419 1,000 277 1,300 1,300 1,300 5435 Public Relations Supplies 4,772 3,950 2,810 2,850 1,600 2,850 2,850 2,850 5450 Training Supplies 759 2,023 1,841 2,400 908 2,700 2,700 2,700 5505 Uniforms 5,622 4,416 5,339 4,800 2,098 4,800 4,800 4,800 5515 Safety Gear 21,399 27,858 16,603 18,025 12,454 19,700 19,700 19,700 5600 Books (Special Funds - Library) 17,477 14,628 13,642 19,500 6,071 19,500 19,500 19,500 5605 Books, Periodicals, Subscriptions 1,798 558 261 1,940 1,292 1,050 1,050 1,050 5608 Small Equipment Purchases/Supplies/ Periodicals 2,818 3,296 1,536 2,209 50 2,209 2,209 2,209 5610 Emergency Reporting 1,188 1,323 1,302 1,400 828 1,400 1,400 1,400 5615 Statutes & Reference Books 1,235 721 1,251 1,000 2,121 1,000 1,000 1,000





5620 Audiovisual (Library) 3,995 3,184 2,601 5,000 1,601 5,000 5,000 5,000 Supplies (cont.)

5710 Small Tools & Miscellaneous Equipment 6,455 3,383 4,796 6,102 703 6,050 6,050 6,050 5715 Election Supplies 92 - 62 200 28 250 250 250 5716 Special Events Supplies 936 415 92 500 - 500 500 500 5717 Employee Safety & Performance 2,341 5,143 5,339 5,000 5,260 3,000 3,000 3,000 5725 Miscellaneous Expense 3,887 2,902 1,638 2,500 336 2,500 2,500 2,500 5805 Gasoline 13,510 10,746 18,421 18,050 6,592 18,250 18,250 18,250 5806 Diesel Fuel 30,405 40,031 36,732 44,500 11,632 44,500 44,500 44,500 5810 Oil, Grease & Filters 5,604 2,477 2,716 6,162 567 6,100 6,100 6,100 5814 Vehicle Change Over Parts 700 700 400 - - 700 700 700 5815 Vehicle Maintenance Parts & Supplies 48,066 48,072 41,342 54,000 15,849 51,000 51,000 51,000 5816 Boat Maintenance Parts & Supplies 668 257 42 500 21 500 500 500

Keep Rockport Beautiful - - - 5905 Road Construction Supplies - - - - - - - - 5906 Construction/Renovation Supplies - - - - - - - - 5907 Water System Construction Supplies - - - - - - - -

Total Supplies 421,600 427,250 430,177 490,895 176,046 514,426 515,426 513,676

Debt6105 Bond Payment (Principal) 49,796 69,998 70,724 72,019 71,945 148,180 148,180 148,180 6205 Bond Payments (Interest) 43,074 44,396 45,431 82,210 43,839 81,000 81,000 81,000 6210 Interest on TAN - - - - - 20,000 20,000 20,000 6305 Tax Increment Financing Bond 42,038 35,000 35,000 36,219 35,000 35,426 35,426 35,426

Total Debt 134,907 149,395 151,155 190,448 150,784 284,606 284,606 284,606

Capital Items7110 Development of Land - - - - - - - - 7116 Land Impr. (plant trees)/Harbor Chest Board 1,328 523 9,356 500 170 - - - 7205 Building Improvements 13,000 23,671 10,000 - - 110,000 51,000 51,000 7206 Infrastructure Improvements 11,223 - - - - - - - 7215 Building Renovations/Construction - - 1,700 - - - 9,100 9,100 7250 Cruiser Purchase 33,382 17,176 - - - 30,000 30,000 30,000 7255 Fire Department Truck Lease/Purchase 63,106 64,353 119,630 146,040 88,599 135,320 135,320 135,320 7260 Public Works Lease/Purchase 71,820 151,185 82,411 88,673 84,463 96,282 96,282 96,282 7304 Audio/Video Equipment - 4,501 3,000 3,000 - 103,000 - 3,000 7305 Harbor Lighting/LED Light upgrades - - - - - 47,000 47,000 47,000 7306 Equipment - - - - - 14,000 14,000 14,000

Park Bench's - - - 4,800 1,324 18,600 5,300 - Lime Kiln Reserve - - - - - 4,000 4,000 4,000 Boat Launch Repair - - - 15,780 14,346 - - - Library Intersection & Parking 110,016 110,016 110,016 Sand/Salt Shed Repairs 20,000 20,000 10,000 Exhaust Removal System - - - Walker Park Reserve Deposit - - - - - 10,000 - -

7314 Fiber Optics Project - - - - - - - - 7315 Computer Equipment 3,427 2,349 15,571 38,200 16,259 21,500 21,500 21,500 7316 Computer Software (TRIO) - - - - - - - - 7325 Electrical Improvements 3,568 2,199 2,265 - - - - - 7335 Furniture and Fixture 2,175 2,354 76 2,000 - 4,300 4,300 4,300 7340 Harbor Float & Dinghies - 10,319 - - - - - - 7345 Piling Replacement 203 3,987 2,048 2,800 - 5,000 5,000 5,000 7347 Walker Park Seawall - - - 8,000 6,351 55,000 58,200 43,200 7349 Generator - - 32,415 - - - - - 7370 Public Safety Equipment (AED) - - 982 1,000 820 - - - 7371 Radio - EMA 1,000 - - 3,000 - 3,000 3,000 3,000 7375 SCBA 11,158 12,528 12,528 26,000 25,564 26,000 26,000 26,000 7401 Engineering/Assessments/Studies 40,000 38,639 - - - - - - 7402 Midcoast Transit Study/Fiber Optic Study - - - - - 7,500 7,500 7,500 7405 Property Revaluation - - - - - - - - 7410 Mapping 1,904 1,400 21,450 6,500 - 1,500 1,500 1,500 7415 Watershed Study - - - - - - - - 7505 Harbor Float Reserve 1,265 19,000 13,500 24,500 - 19,000 19,000 19,000 7510 Harbor Boat Engine Reserve 1,000 - 1,000 1,000 - 1,000 1,000 1,000 7511 Harbor Boat Hull Reserve 500 - 1,000 - - 1,000 1,000 1,000 7512 Harbor Building Reserve - - 3,750 - - 3,750 3,750 3,750 7520 FD Vehicle Reserve 70,000 80,000 85,000 100,000 - 100,000 100,000 100,000 7521 FD Hose Purchase - - 12,031 9,000 8,775 9,000 9,000 9,000 7525 Pathways Reserve 2,500 8,000 8,000 25,000 - - - - 7535 Police Department Vehicle Reserve 3,000 - - - - 5,000 5,000 5,000 7536 PD Career Development Reserve - - 35,000 - - - - - 7538 PD/FD Radio Reserve - - 13,750 - - 11,250 11,250 5,000 7545 Public Works Equipment Reserve 6,500 6,500 100,000 - - 3,000 3,000 3,000 7560 Parks & Recreation Reserve 3,000 3,778 3,750 - - - - -





7565 Opera House Building Reserve - 20,000 25,000 25,000 - 25,000 25,000 20,000 Capital Items (cont.)

7570 Computer Reserve - 17,000 17,000 17,000 - 17,000 17,000 17,000 7571 Cemetery Reserve Account 2,500 1,000 20,000 - - 20,000 - - 7572 Solar Power Reserve - 6,500 6,500 6,500 - 6,500 6,500 6,500 7605 Road Construction 288,300 232,256 236,445 285,000 239,417 788,450 300,000 300,000 7606 Mt. Pleasant Street - 77,769 69,975 - - - - - 7615 Sidewalk Construction - - 50,000 27,247 50,910 - - -

Total Capital Items 635,860 806,988 1,015,134 866,540 536,997 1,831,968 1,150,518 1,111,968 Total Expenditures 14,927,131 15,541,802 16,889,032 18,058,194 9,505,615 19,959,468 19,185,509 19,140,049


Personnel Services

Employees Benefits

Purchased and

Contractual Services

Other Contractual

Services Supplies DebtCapital Items TOTAL

General Government0201 Administration 12,100 1,370 29,135 - 900 - 7,500 51,005 0205 Town Manager 154,720 132,370 75,000 10,000 6,150 - - 378,240 0207 Town Clerk 146,609 70,490 22,810 100 7,450 - 1,800 249,259 0209 Planning & Community Development 82,030 48,800 77,066 - 3,450 - 1,500 212,846 0211 Finance 113,540 66,980 14,345 - 9,350 - - 204,215 0213 Assessing 100,160 43,520 40,511 - 2,500 - - 186,691 0215 Town Office Building - - 82,338 3,375 17,620 - 51,500 154,833 0216 Insurance - - 72,704 - - - - 72,704

Total General Government 609,159 363,530 413,909 13,475 47,420 - 62,300 1,509,793 Public Assistance

0303 General Assistance 6,200 730 19,710 - 560 - - 27,200 Total Public Assistance 6,200 730 19,710 - 560 - - 27,200 Public Safety

0401 Police Department 349,150 196,510 31,900 150 28,830 - 35,000 641,540 0403 Fire Department 151,050 49,960 15,730 11,750 57,900 - 281,570 567,960 0404 West Rockport Fire Station - - 1,934 325 4,370 - - 6,629 0407 Other Public Safety Services - - 169,600 107,270 - - 47,000 323,870 0409 Animal Control 1,000 190 5,900 - - - - 7,090 0411 Harbor 77,470 40,880 25,870 2,850 14,400 - 29,750 191,220 0412 Public Safety Building - - 19,025 3,825 12,550 - - 35,400 0440 Emergency Management 2,170 260 950 - - - 3,000 6,380

Total Public Safety 580,840 287,800 270,909 126,170 118,050 - 396,320 1,780,089 Public Works

0500 Public Works 530,930 308,400 107,107 4,150 259,434 - 1,018,948 2,228,969 0501 Sanitation - - 7,800 222,015 - - - 229,815

Total Public Works 530,930 308,400 114,907 226,165 259,434 - 1,018,948 2,458,784

Culture and Recreation0601 Library 225,490 70,340 94,857 620 48,500 - 6,000 445,807 0602 Conservation Commission - - 6,625 6,000 500 - - 13,125 0603 Parks - - 35,890 - 17,300 - 87,600 140,790 0604 Opera House 42,210 11,600 32,820 6,838 12,862 - 228,000 334,330 0605 Library Building (1 Limerock) - - - - - - - - 0606 Recreation - - 41,110 400 8,650 - 14,000 64,160

Total Culture and Recreation 267,700 81,940 211,302 13,858 87,812 - 335,600 998,212

Debt0801 Long-Term Debt - - - - - 284,606 - 284,606

Total Debt - - - - - 284,606 - 284,606

Intergovernmental0851 County Fees - - - 1,162,017 - - - 1,162,017

Total Intergovernmental - - - 1,162,017 - - - 1,162,017 All Other

0901 Cemeteries 5,150 540 55,085 2,500 1,150 - 20,000 84,425 0902 Provider Agencies - - - - - - - - 0920 Schools - - - 11,659,213 - - - 11,659,213 0999 Special Assessments - - 6,800 - - - - 6,800

All Other 5,150 540 61,885 11,661,713 1,150 - 20,000 11,750,438

TOTALS 1,999,979 1,042,940 1,092,622 13,203,398 514,426 284,606 1,833,168 19,971,139

(11,659,213)(1,162,017)

110,0187,259,927

(35,426)7,224,501

BalanceLess TIFMunicipal Budget

EXPENDITURES SUMMARY - Department Head Proposals

Department

Less SchoolsLess CountyPlus Dispatch/E-911


0201 Administration 11,900 12,100 1.7% 1,130 1,370 21.2% 63,425 29,135 -54.1% 0 0 0.0% 1,050 900 -14.3% 0 7,500 0.0% 77,505 51,005 -34.2%0205 Town Manager 131,840 154,720 17.4% 104,470 132,370 26.7% 63,100 75,000 18.9% 25,000 10,000 100.0% 7,650 6,150 -19.6% 0 0 0.0% 332,060 378,240 13.9%0207 Town Clerk 141,920 146,609 3.3% 72,339 70,490 -2.6% 20,510 22,810 11.2% 100 100 100.0% 7,400 7,450 0.7% 0 1,800 #DIV/0! 242,269 249,259 2.9%0209 Planning & Community Development 66,537 82,030 23.3% 42,700 48,800 14.3% 84,266 77,066 -8.5% 0 0 0.0% 3,250 3,450 6.2% 6,500 1,500 -76.9% 203,253 212,846 4.7%0211 Finance 108,490 113,540 4.7% 58,700 66,980 14.1% 8,035 14,345 78.5% 0 0 0.0% 8,050 9,350 16.1% 0 0 0.0% 183,275 204,215 11.4%0213 Assessing 116,327 100,160 -13.9% 50,739 43,520 -14.2% 37,429 40,511 8.2% 0 0 0.0% 3,790 2,500 -34.0% 0 0 208,285 186,691 -10.4%0215 Town Office Building 0 0 100.0% 1,200 0 100.0% 76,607 82,338 7.5% 5,050 3,375 -33.2% 15,050 17,620 17.1% 58,700 51,500 -12.3% 156,607 154,833 -1.1%0216 Insurance 79,092 72,704 -8.1% 79,092 72,704 -8.1%

577,014 609,159 5.6% 331,278 363,530 9.7% 432,464 413,909 -4.3% 30,150 13,475 -55.3% 46,240 47,420 2.6% 65,200 62,300 -4.4% 1,482,346 1,509,793 1.9%32,145 32,252 (18,555) (16,675) 1,180 (2,900) 27,447 1.9%

0303 General Assistance 6,050 6,200 100.0% 650 730 12.3% 20,920 19,710 -5.8% 0 0 0.0% 310 560 80.6% 0 0 0.0% 27,930 27,200 -2.6%6,050 6,200 100.0% 650 730 12.3% 20,920 19,710 -5.8% 0 0 310 560 80.6% 0 0 27,930 27,200 -2.6%

150 80 (1,210) 0 250 0 (730) -2.6%

0401 Police Department 339,120 349,150 3.0% 205,170 196,510 -4.2% 31,975 31,900 -0.2% 150 150 0.0% 29,080 28,830 -0.9% 0 35,000 #DIV/0! 605,495 641,540 6.0%0403 Fire Department 131,750 151,050 14.6% 49,690 49,960 0.5% 15,600 15,730 0.8% 9,900 11,750 18.7% 57,900 57,900 0.0% 281,040 281,570 0.2% 545,880 567,960 4.0%0404 West Rockport Fire Station 1,904 1,934 1.6% 325 325 0.0% 3,750 4,370 16.5% 0 0 0.0% 5,979 6,629 100.0%0407 Other Public Safety Services 157,425 169,600 7.7% 160,612 107,270 -33.2% 0 0 0 47,000 100.0% 318,037 323,870 1.8%0409 Animal Control 1,500 1,000 -33.3% 290 190 -34.5% 4,074 5,900 44.8% 0 0 0.0% 0 0 0.0% 0 0 0.0% 5,864 7,090 20.9%0411 Harbormaster 72,762 77,470 6.5% 43,200 40,880 -5.4% 28,663 25,870 -9.7% 2,050 2,850 39.0% 12,100 14,400 19.0% 44,080 29,750 -32.5% 202,855 191,220 -5.7%0412 Public Safety Building 0 0 0.0% 0 0 0.0% 23,575 19,025 -19.3% 3,675 3,825 4.1% 12,550 12,550 0.0% 0 0 0.0% 39,800 35,400 -11.1%0440 Emergency Management Agency 2,100 2,170 3.3% 210 260 23.8% 750 950 26.7% 0 0 0.0% 0 0 0.0% 3,000 3,000 100.0% 6,060 6,380 5.3%

547,232 580,840 6.1% 298,560 287,800 -3.6% 263,966 270,909 2.6% 176,712 126,170 -28.6% 115,380 118,050 2.3% 328,120 396,320 20.8% 1,729,970 1,780,089 2.9%33,608 (10,760) 6,943 (50,542) 2,670 68,200 50,119 2.9%

0500 Public Works 505,200 530,930 5.1% 347,958 308,400 -11.4% 103,719 107,107 3.3% 4,200 4,150 -1.2% 252,903 259,434 2.6% 484,247 1,018,948 110.4% 1,698,227 2,228,969 31.3%0501 Sanitation 0 0 0.0% 0 0 0.0% 7,800 7,800 0.0% 161,550 222,015 37.4% 0 0 0.0% 0 0 0.0% 169,350 229,815 35.7%

505,200 530,930 5.1% 347,958 308,400 -11.4% 111,519 114,907 3.0% 165,750 226,165 36.4% 252,903 259,434 2.6% 484,247 1,018,948 110.4% 1,867,577 2,458,784 31.7%25,730 (39,558) 3,388 60,415 6,531 534,701 591,207 31.7%

0601 Library 218,516 225,490 3.2% 96,454 70,340 -27.1% 81,544 94,857 16.3% 645 620 -3.9% 44,850 48,500 8.1% 5,000 6,000 20.0% 447,009 445,807 -0.3%0602 Conservation Commission 0 0 0.0% 0 0 0.0% 1,775 6,625 273.2% 5,820 6,000 3.1% 1,550 500 -67.7% 500 0 9,645 13,125 36.1%0603 Parks 0 0 0 0 -100.0% 35,965 35,890 -0.2% 0 0 -100.0% 8,000 17,300 116.3% 37,800 87,600 131.7% 81,765 140,790 72.2%0604 Opera House 39,920 42,210 5.7% 14,980 11,600 -22.6% 21,650 32,820 51.6% 6,808 6,838 0.4% 12,862 12,862 0.0% 30,000 228,000 660.0% 126,220 334,330 164.9%0605 Library Building (1 Limerock) 0 0 0.0% 0 0 0.0% 300 0 0 0 0.0% 0 0 0.0% 0 0 0.0% 300 0 -100.0%

0606 Recreation 0 0 0.0% 0 0 0.0% 47,131 41,110 -12.8% 400 400 100.0% 8,650 8,650 0.0% 0 14,000 10.0% 56,181 64,160 14.2%258,436 267,700 3.6% 111,434 81,940 -26.5% 188,365 211,302 12.2% 13,673 13,858 1.4% 75,912 87,812 15.7% 73,300 335,600 357.8% 721,120 998,212 38.4%

9,264 (29,494) 22,937 185 11,900 262,300 277,092 38.4%

0801 Long-Term Debt 190,448 284,606 49.4% 190,448 284,606 49.4%190,448 284,606 49.4% 190,448 284,606 49.4%

94,158 94,158 49.4%

0851 County Fees 1,168,760 1,162,017 -0.6% 1,168,760 1,162,017 -0.6%1,168,760 1,162,017 -0.6% 1,168,760 1,162,017 -0.6%

(6,743) (6,743) -0.6%

0901 Cemeteries 5,000 5,150 3.0% 583 540 -7.4% 46,339 55,085 18.9% 2,500 2,500 0.0% 1,150 1,150 0.0% 0 20,000 0.0% 55,572 84,425 51.9%0902 Provide Agencies 0 0 0.0%0920 Schools 10,896,461 11,659,213 7.0% 10,896,461 11,659,2130999 Special Assessments 6,800 6,800 0.0% 6,800 6,800 0.0%

5,000 5,150 3.0% 583 540 -7.4% 53,139 61,885 16.5% 10,898,961 11,661,713 7.0% 1,150 1,150 0.0% 0 20,000 10,958,833 11,750,438 7.2%150 (43) 8,746 762,752 0 20,000 791,605 7.2%

TOTALS 1,898,932 1,999,979 5.3% 1,090,463 1,042,940 -4.4% 1,070,373 1,092,622 2.1% 12,454,006 13,203,398 6.0% 190,448 284,606 49.4% 491,895 514,426 4.6% 950,867 1,833,168 92.8% 18,146,984 19,971,139 10.1%

101,047 5.3% (47,523) -4.4% 22,249 2.1% 749,392 6.0% 94,158 49.4% 22,531 4.6% 882,301 92.8% 1,824,155 10.1%

ALL OTHER

Total All Other

PUBLIC SAFETY

Total Public Safety

PUBLIC WORKS

Total Public Works



Personnel Services

DEBT

Total Debt

INTERGOVERNMENTAL


Number Department

GENERAL GOVERNMENT


PUBLIC ASSISTANCE


DEPARTMENT HEADS

FY 19-20 FY 20-21 %%FY 19-20 FY 20-21 FY 19-20 FY 20-21 %

Proposed

% % %FY 19-20 FY 20-21 FY 19-20 FY 20-21FY 19-20 FY 20-21 % FY 19-20 FY 20-21

Proposed Proposed Proposed Proposed Proposed

Benefits Purchased & Contractual Services Other Contractual Services Supplies Capital Outlay

Capital Outlay Annual Total Expenditures

Proposed Municipal Budget Expenditure Changes FY 20-21 - Department Heads Proposals

Personnel Services Benefits Purchased & Contractual Services Other Contractual Services DEBT Supplies

Proposed

Annual Total Expenditures

FY 19-20 FY 20-21 %

Proposed

DEBT


Department Personnel Services

Employees Benefits

Purchased and

Contractual

Other Contractual


General Government0201 Administration 12,100 1,370 29,135 - 900 - 7,500 51,005 0205 Town Manager 154,720 132,730 75,000 10,000 6,150 - - 378,600 0207 Town Clerk 144,160 70,720 22,560 100 7,450 - 1,800 246,790 0209 Planning & Community Development 60,400 38,780 76,066 - 3,650 - 1,500 180,396 0211 Finance 113,540 66,980 14,345 - 9,350 - - 204,215 0213 Assessing 111,750 46,740 40,511 - 2,500 - - 201,501 0215 Town Office Building - - 80,638 3,375 17,620 - 51,500 153,133 0216 Insurance - - 72,704 - - - - 72,704



0401 Police Department 350,750 201,140 31,900 150 28,830 - 35,000 647,770 0403 Fire Department 151,050 49,960 19,280 11,750 57,900 - 281,570 571,510 0404 West Rockport Fire Station - - 1,934 325 4,370 - 9,100 15,729 0407 Other Public Safety Services - - 169,600 107,270 - - 47,000 323,870 0409 Animal Control 1,000 190 5,900 - - - - 7,090 0411 Harbor 77,470 41,000 25,550 2,850 14,400 - 29,750 191,020 0412 Public Safety Building - - 16,575 3,825 12,550 - - 32,950 0440 Emergency Management 2,170 260 950 - - - 3,000 6,380


0500 Public Works 530,930 308,400 107,107 4,150 259,434 - 530,498 1,740,519 0501 Sanitation - - 7,800 169,184 - - - 176,984

Total Public Works 530,930 308,400 114,907 173,334 259,434 - 530,498 1,917,503

Culture and Recreation0601 Library 225,490 70,580 94,617 620 48,500 - 6,000 445,807 0602 Conservation Commission - - 4,125 6,000 500 - - 10,625 0603 Parks - - 35,890 - 17,300 - 67,500 120,690 0604 Opera House 42,210 11,600 30,320 6,838 14,612 - 66,000 171,580 0605 Library Building (1 Limerock) - - - - - - - - 0606 Recreation - - 41,110 400 8,650 - 14,000 64,160



Total Debt - - - - - 284,606 - 284,606



0901 Cemeteries 5,150 540 55,085 2,500 250 - - 63,525 0902 Provider Agencies - - - - - - - - 0920 Schools - - - 11,659,213 - - - 11,659,213 0999 Special Assessments - - 6,800 - - - - 6,800

All Other 5,150 540 61,885 11,661,713 250 - - 11,729,538

TOTALS 1,989,090 1,041,560 1,085,212 13,150,567 515,426 284,606 1,151,718 19,218,179

(11,659,213) (1,162,017)

110,018 6,506,967

(35,426) 6,471,541


EXPENDITURES SUMMARY - Manager's Proposal



0201 Administration 11,900 12,100 1.7% 1,130 1,370 21.2% 63,425 29,135 -54.1% 0 0 0.0% 1,050 900 -14.3% 0 7,500 -100.0% 77,505 51,005 -34.2%0205 Town Manager 131,840 154,720 17.4% 104,470 132,730 27.1% 63,100 75,000 18.9% 25,000 10,000 0.0% 7,650 6,150 -19.6% 0 0 0.0% 332,060 378,600 14.0%0207 Town Clerk 141,920 144,160 1.6% 72,339 70,720 -2.2% 20,510 22,560 10.0% 100 100 100.0% 7,400 7,450 0.7% 0 1,800 #DIV/0! 242,269 246,790 1.9%0209 Planning & Community Development 66,537 60,400 -9.2% 42,700 38,780 -9.2% 84,266 76,066 -9.7% 0 0 0.0% 3,250 3,650 12.3% 6,500 1,500 -76.9% 203,253 180,396 -11.2%0211 Finance 108,490 113,540 4.7% 58,700 66,980 14.1% 8,035 14,345 78.5% 0 0 0.0% 8,050 9,350 16.1% 0 0 0.0% 183,275 204,215 11.4%0213 Assessing 116,327 111,750 -3.9% 50,739 46,740 -7.9% 37,429 40,511 8.2% 0 0 0.0% 3,790 2,500 -34.0% 0 0 208,285 201,501 -3.3%0215 Town Office Building 0 0 #DIV/0! 1,200 0 100.0% 76,607 80,638 5.3% 5,050 3,375 -33.2% 15,050 17,620 17.1% 58,700 51,500 -12.3% 156,607 153,133 -2.2%0216 Insurance 79,092 72,704 -8.1% 79,092 72,704 -8.1%

577,014 596,670 3.4% 331,278 357,320 7.9% 432,464 410,959 -5.0% 30,150 13,475 -55.3% 46,240 47,620 3.0% 65,200 62,300 -4.4% 1,482,346 1,488,344 0.4%19,656 26,042 (21,505) (16,675) 1,380 (2,900) 5,998 0.4%

0303 General Assistance 6,050 6,200 2.5% 650 570 -12.3% 20,920 19,710 -5.8% 0 0 310 510 64.5% 0 0 0.0% 27,930 26,990 -3.4%6,050 6,200 2.5% 650 570 -12.3% 20,920 19,710 -5.8% 0 0 310 510 64.5% 0 0 27,930 26,990 -3.4%

150 (80) (1,210) 0 200 0 (940) -3.4%

0401 Police Department 339,120 350,750 3.4% 205,170 201,140 -2.0% 31,975 31,900 -0.2% 150 150 0.0% 29,080 28,830 -0.9% 0 35,000 #DIV/0! 605,495 647,770 7.0%0403 Fire Department 131,750 151,050 14.6% 49,690 49,960 0.5% 15,600 19,280 23.6% 9,900 11,750 18.7% 57,900 57,900 0.0% 281,040 281,570 0.2% 545,880 571,510 4.7%0404 West Rockport Fire Station 1,904 1,934 1.6% 325 325 0.0% 3,750 4,370 16.5% 0 9,100 0.0% 5,979 15,729 100.0%0407 Publicly Funded Utilities 157,425 169,600 7.7% 160,612 107,270 -33.2% 0 0 0 47,000 0.0% 318,037 323,870 1.8%0409 Animal Control 1,500 1,000 -33.3% 290 190 -34.5% 4,074 5,900 44.8% 0 0 0.0% 0 0 0.0% 0 0 0.0% 5,864 7,090 20.9%0411 Harbormaster 72,762 77,470 6.5% 43,200 41,000 -5.1% 28,663 25,550 -10.9% 2,050 2,850 39.0% 12,100 14,400 19.0% 44,080 29,750 -32.5% 202,855 191,020 -5.8%0412 Public Safety Building 0 0 0 0 0.0% 23,575 16,575 -29.7% 3,675 3,825 4.1% 12,550 12,550 0.0% 0 0 0.0% 39,800 32,950 -17.2%0440 Emergency Management Agency 2,100 2,170 3.3% 210 260 23.8% 750 950 26.7% 0 0 0.0% 0 0 0.0% 3,000 3,000 100.0% 6,060 6,380 5.3%

547,232 582,440 6.4% 298,560 292,550 -2.0% 263,966 271,689 2.9% 176,712 126,170 -28.6% 115,380 118,050 2.3% 328,120 405,420 23.6% 1,729,970 1,796,319 3.8%35,208 (6,010) 7,723 (50,542) 2,670 77,300 66,349 3.8%

0500 Public Works 505,200 530,930 5.1% 347,958 308,400 -11.4% 103,719 107,107 3.3% 4,200 4,150 -1.2% 252,903 259,434 2.6% 484,247 530,498 9.6% 1,698,227 1,740,519 2.5%0501 Sanitation 0 0 0.0% 0 0 0.0% 7,800 7,800 0.0% 161,550 169,184 4.7% 0 0 0.0% 0 0 0.0% 169,350 176,984 4.5%

505,200 530,930 5.1% 347,958 308,400 -11.4% 111,519 114,907 3.0% 165,750 173,334 4.6% 252,903 259,434 2.6% 484,247 530,498 9.6% 1,867,577 1,917,503 2.7%25,730 (39,558) 3,388 7,584 6,531 46,251 49,926 2.7%

0601 Library 218,516 225,490 3.2% 96,454 70,580 -26.8% 81,544 94,617 16.0% 645 620 -3.9% 44,850 48,500 8.1% 5,000 6,000 20.0% 447,009 445,807 -0.3%0602 Conservation Commission 0 0 0.0% 0 0 0.0% 1,775 4,125 132.4% 5,820 6,000 3.1% 1,550 500 -67.7% 500 0 9,645 10,625 10.2%0603 Parks 0 0 -100.0% 0 0 -100.0% 35,965 35,890 -0.2% 0 0 -100.0% 8,000 17,300 116.3% 37,800 67,500 78.6% 81,765 120,690 47.6%0604 Opera House 39,920 42,210 5.7% 14,980 11,600 -22.6% 21,650 30,320 40.0% 6,808 6,838 0.4% 12,862 14,612 13.6% 30,000 66,000 100.0% 126,220 171,580 35.9%0605 Library Building (1 Limerock) 0 0 0.0% 0 0 0.0% 300 0 0 0 0.0% 0 0 0.0% 0 0.0% 300 0 -100.0%

0606 Recreation 0 0 0.0% 0 0 0.0% 47,131 41,110 -12.8% 400 400 100.0% 8,650 8,650 0.0% 0 14,000 100.0% 56,181 64,160 14.2%258,436 267,700 3.6% 111,434 82,180 -26.3% 188,365 206,062 9.4% 13,673 13,858 1.4% 75,912 89,562 18.0% 73,300 153,500 109.4% 721,120 812,862 12.7%

9,264 (29,254) 17,697 185 13,650 80,200 91,742 12.7%

0801 Long-Term Debt 190,448 284,606 49.4% 190,448 284,606 49.4%190,448 284,606 49.4% 190,448 284,606 49.4%

94,158 94,158 49.4%

0851 County Fees 1,168,760 1,162,017 -0.6% 1,168,760 1,162,017 -0.6%1,168,760 1,162,017 -0.6% 1,168,760 1,162,017 -0.6%

(6,743) (6,743) -0.6%

0901 Cemeteries 5,000 5,150 3.0% 583 540 -7.4% 46,339 55,085 18.9% 2,500 2,500 0.0% 1,150 250 -78.3% 0 0 -100.0% 55,572 63,525 14.3%0902 Provider Agencies 0 100.0% 0 100.0%0920 Schools 10,896,461 11,659,213 7.0% 11,659,213 100.0%0999 Special Assessments 6,800 6,800 0.0% 6,800 6,800 0.0%

5,000 5,150 3.0% 583 540 -7.4% 53,139 61,885 16.5% 10,898,961 11,661,713 7.0% 1,150 250 -78.3% 0 0 62,372 11,729,538 18705.8%

150 (43) 8,746 762,752 (900) 0 11,667,166 18705.8%

TOTALS 1,898,932 1,989,090 4.7% 1,090,463 1,041,560 -4.5% 1,070,373 1,085,212 1.4% 12,454,006 13,150,567 5.6% 190,448 284,606 49.4% 491,895 515,426 4.8% 950,867 1,151,718 21.1% 7,250,523 19,218,179 165.1%

90,158 4.7% (48,903) -4.5% 14,839 1.4% 696,561 5.6% 94,158 49.4% 23,531 4.8% 200,851 21.1% 11,967,656 165.1%

Annual Total ExpendituresBenefits Purchased & Contractual Services Other Contractual Services DEBT Supplies Capital OutlayPersonnel Services

Total Public Safety

PUBLIC WORKS

Total Public Works



DEBT

Total Debt

INTERGOVERNMENTAL


ALL OTHER

Total All Other

%

GENERAL GOVERNMENT


PUBLIC ASSISTANCE


FY 19-20 FY 20-21FY 20-21

PUBLIC SAFETY

% FY 19-20 FY 20-21 %% FY 19-20 FY 20-21 % FY 19-20 FY 20-21% FY 19-20 FY 20-21 % FY 19-20

Supplies Capital Outlay Annual Total Expenditures

Number Department FY 19-20 FY 20-21 % FY 19-20 FY 20-21

TOWN MANAGER Personnel Services Benefits Purchased & Contractual Services Other Contractual Services DEBT

Proposed Municipal Budget Expenditure Changes FY 20-21 - Manger's ProposalProposed Proposed Proposed Proposed Proposed Proposed Proposed Proposed


Department Personnel Services

Employees Benefits

Purchased and

Contractual Services

Other Contractual


General Government0201 Administration 12,100 1,370 29,135 - 900 - 7,500 51,005 0205 Town Manager 169,720 132,730 70,000 10,000 6,150 - - 388,600 0207 Town Clerk 144,160 70,720 22,810 100 7,450 - 1,800 247,040 0209 Planning & Community Development 60,400 38,780 76,066 - 3,650 - 1,500 180,396 0211 Finance 113,540 66,980 14,345 - 9,350 - - 204,215 0213 Assessing 111,750 46,740 40,511 - 2,500 - - 201,501 0215 Town Office Building - - 80,638 3,375 17,620 51,500 153,133 0216 Insurance - - 72,704 - - - - 72,704



0401 Police Department 350,750 201,140 31,900 150 28,830 - 35,000 647,770 0403 Fire Department 151,050 49,960 19,220 11,750 57,900 - 275,320 565,200 0404 West Rockport Fire Station - - 1,934 325 4,370 - 9,100 15,729 0407 Other Public Safety Services - - 169,600 107,270 - - 47,000 323,870 0409 Animal Control 1,000 190 5,900 - - - - 7,090 0411 Harbor 77,470 41,000 25,550 2,850 14,400 - 29,750 191,020 0412 Public Safety Building - - 16,575 3,825 12,550 - - 32,950 0440 Emergency Management 2,170 260 950 - - - 3,000 6,380


0500 Public Works 530,930 308,400 107,107 4,150 259,434 - 520,498 1,730,519 0501 Sanitation - - 7,800 169,184 - - - 176,984

Total Public Works 530,930 308,400 114,907 173,334 259,434 - 520,498 1,907,503

Culture and Recreation0601 Library 225,490 70,580 94,617 620 48,500 - 6,000 445,807 0602 Conservation Commission - - 4,125 6,000 500 - - 10,625 0603 Parks - - 35,890 - 17,300 - 47,200 100,390 0604 Opera House 42,210 11,600 30,320 6,488 12,862 - 64,000 167,480 0605 Library Building (1 Limerock) - - - - - - - - 0606 Recreation - - 41,110 400 8,650 14,000 64,160



Total Debt - - - - - 284,606 - 284,606



0901 Cemeteries 5,150 540 55,085 2,500 250 - - 63,525 0902 Provider Agencies - - - - - - - - 0920 Schools - - - 11,659,213 - - - 11,659,213 0999 Special Assessments - - 6,800 - - - - 6,800

All Other 5,150 540 61,885 11,661,713 250 - - 11,729,538

TOTALS 2,004,090 1,041,560 1,080,402 13,150,217 513,676 284,606 1,113,168 19,187,719

(11,659,213) (1,162,017)

110,018 6,476,507

(35,426) 6,441,081


EXPENDITURES SUMMARY - Select Board Proposal



0201 Administration 11,900 12,100 1.7% 1,130 1,370 21.2% 63,425 29,135 -54.1% 0 0 0.0% 1,050 900 -14.3% 0 7,500 #DIV/0! 77,505 51,005 -34.2%0205 Town Manager 131,840 169,720 28.7% 104,470 132,730 27.1% 63,100 70,000 10.9% 25,000 10,000 0.0% 7,650 6,150 -19.6% 0 0 332,060 388,600 17.0%0207 Town Clerk 141,920 144,160 1.6% 72,339 70,720 -2.2% 20,510 22,810 11.2% 100 100 100.0% 7,400 7,450 0.7% 0 1,800 #DIV/0! 242,269 247,040 2.0%0209 Planning & Community Development 66,537 60,400 -9.2% 42,700 38,780 -9.2% 84,266 76,066 -9.7% 0 0 0.0% 3,250 3,650 12.3% 6,500 1,500 -76.9% 203,253 180,396 -11.2%0211 Finance 108,490 113,540 4.7% 58,700 66,980 14.1% 8,035 14,345 78.5% 0 0 0.0% 8,050 9,350 16.1% 0 0 183,275 204,215 11.4%0213 Assessing 116,327 111,750 -3.9% 50,739 46,740 -7.9% 37,429 40,511 8.2% 0 0 0.0% 3,790 2,500 -34.0% 0 0 208,285 201,501 -3.3%0215 Town Office Building 0 0 100.0% 1,200 0 100.0% 76,607 80,638 5.3% 5,050 3,375 -33.2% 15,050 17,620 17.1% 58,700 51,500 -12.3% 156,607 153,133 -2.2%0216 Insurance 79,092 72,704 -8.1% 79,092 72,704 -8.1%

577,014 611,670 6.0% 331,278 357,320 7.9% 432,464 406,209 -6.1% 30,150 13,475 -55.3% 46,240 47,620 3.0% 65,200 62,300 -4.4% 1,482,346 1,498,594 1.1%34,656 26,042 (26,255) (16,675) 1,380 (2,900) 16,248

0303 General Assistance 6,050 6,200 2.5% 650 570 -12.3% 20,920 19,710 -5.8% 0 0 0.0% 310 510 64.5% 0 0 0.0% 27,930 26,990 -3.4%6,050 6,200 2.5% 650 570 -12.3% 20,920 19,710 -5.8% 0 0 310 510 64.5% 0 0 0.0% 27,930 26,990 -3.4%

150 (80) (1,210) 0 200 0 (940)

0401 Police Department 339,120 350,750 3.4% 205,170 201,140 -2.0% 31,975 31,900 -0.2% 150 150 0.0% 29,080 28,830 -0.9% 0 35,000 #DIV/0! 605,495 647,770 7.0%0403 Fire Department 131,750 151,050 14.6% 49,690 49,960 0.5% 15,600 19,220 23.2% 9,900 11,750 18.7% 57,900 57,900 0.0% 281,040 275,320 -2.0% 545,880 565,200 3.5%0404 West Rockport Fire Station 1,904 1,934 1.6% 325 325 0.0% 3,750 4,370 0.0% 0 9,100 0.0% 5,979 15,729 163.1%0407 Publicly Funded Utilities 157,425 169,600 7.7% 160,612 107,270 -33.2% 0 0 0 47,000 0.0% 318,037 323,870 1.8%0409 Animal Control 1,500 1,000 -33.3% 290 190 -34.5% 4,074 5,900 44.8% 0 0 0.0% 0 0 0.0% 0 0 0.0% 5,864 7,090 20.9%0411 Harbormaster 72,762 77,470 6.5% 43,200 41,000 -5.1% 28,663 25,550 -10.9% 2,050 2,850 39.0% 12,100 14,400 19.0% 44,080 29,750 -32.5% 202,855 191,020 -5.8%0412 Public Safety Building 0 0 0.0% 0 0 0.0% 23,575 16,575 -29.7% 3,675 3,825 4.1% 12,550 12,550 0.0% 0 0 0.0% 39,800 32,950 -17.2%0440 Emergency Management Agency 2,100 2,170 3.3% 210 260 23.8% 750 950 26.7% 0 0 0.0% 0 0 0.0% 3,000 3,000 0.0% 6,060 6,380 5.3%

547,232 582,440 6.4% 298,560 292,550 -2.0% 263,966 271,629 2.9% 176,712 126,170 -28.6% 115,380 118,050 2.3% 328,120 399,170 21.7% 1,729,970 1,790,009 3.5%35,208 (6,010) 7,663 (50,542) 2,670 71,050 60,039

0500 Public Works 505,200 530,930 5.1% 347,958 308,400 -11.4% 103,719 107,107 3.3% 4,200 4,150 -1.2% 252,903 259,434 2.6% 484,247 520,498 7.5% 1,698,227 1,730,519 1.9%0501 Sanitation 0 0 0.0% 0 0 0.0% 7,800 7,800 0.0% 161,550 169,184 4.7% 0 0 0.0% 0 0 0.0% 169,350 176,984 4.5%

505,200 530,930 5.1% 347,958 308,400 -11.4% 111,519 114,907 3.0% 165,750 173,334 4.6% 252,903 259,434 2.6% 484,247 520,498 7.5% 1,867,577 1,907,503 2.1%25,730 (39,558) 3,388 7,584 6,531 36,251 39,926

0601 Library 218,516 225,490 3.2% 96,454 70,580 -26.8% 81,544 94,617 16.0% 645 620 -3.9% 44,850 48,500 8.1% 5,000 6,000 20.0% 447,009 445,807 -0.3%0602 Conservation Commission 0 0 0.0% 0 0 0.0% 1,775 4,125 132.4% 5,820 6,000 3.1% 1,550 500 -67.7% 500 0 0.0% 9,645 10,625 10.2%0603 Parks 0 0 -100.0% 0 0 -100.0% 35,965 35,890 -0.2% 0 0 -100.0% 8,000 17,300 116.3% 37,800 47,200 24.9% 81,765 100,390 22.8%0604 Opera House 39,920 42,210 5.7% 14,980 11,600 -22.6% 21,650 30,320 40.0% 6,808 6,488 -4.7% 12,862 12,862 0.0% 30,000 64,000 113.3% 126,220 167,480 32.7%0605 Library Building (1 Limerock) 0 100.0% 0 0.0% 0 0.0% 0 0.0% 0 0 100.0%0606 Recreation 0 0 0.0% 0 0 0.0% 47,131 41,110 -12.8% 400 400 100.0% 8,650 8,650 0.0% 0 14,000 100.0% 56,181 64,160 14.2%

258,436 267,700 3.6% 111,434 82,180 -26.3% 188,065 206,062 9.6% 13,673 13,508 -1.2% 75,912 87,812 15.7% 73,300 131,200 79.0% 720,820 788,462 9.4%9,264 (29,254) 17,997 (165) 11,900 57,900 67,642

0801 Long-Term Debt 190,448 284,606 49.4% 190,448 284,606 49.4%190,448 284,606 49.4% 190,448 284,606 49.4%

94,158 94,158

0851 County Fees 1,168,760 1,162,017 -0.6% 1,168,760 1,162,017 -0.6%1,168,760 1,162,017 -0.6% 1,168,760 1,162,017 -0.6%

(6,743) (6,743)

0901 Cemeteries 5,000 5,150 3.0% 583 540 -7.4% 46,339 55,085 18.9% 2,500 2,500 0.0% 1,150 250 -78.3% 0 0 55,572 63,525 14.3%0902 Provider Agencies 0 100.0% 0 100.0%0920 Schools 10,896,461 11,659,213 11,659,213 100.0%0999 Special Assessments 6,800 6,800 6,800 6,800 0.0%

5,000 5,150 3.0% 583 540 -7.4% 53,139 61,885 16.5% 10,898,961 11,661,713 7.0% 1,150 250 -78.3% 0 0 62,372 11,729,538 18705.8%

150 (43) 8,746 762,752 (900) 0 11,667,166

TOTALS 1,898,932 2,004,090 5.5% 1,090,463 1,041,560 -4.5% 1,070,073 1,080,402 1.0% 12,454,006 13,150,217 5.6% 190,448 284,606 49.4% 491,895 513,676 4.4% 950,867 1,113,168 17.1% 7,250,223 19,187,719 164.7%105,158 5.5% (48,903) -4.5% 10,329 1.0% 696,211 5.6% 94,158 49.4% 21,781 4.4% 162,301 17.1% 11,937,496 164.7%

Annual Total ExpendituresBenefits Purchased & Contractual Services Other Contractual Services DEBT Supplies Capital OutlayPersonnel Services

Total Public Safety

PUBLIC WORKS

Total Public Works



DEBT

Total Debt

INTERGOVERNMENTAL


ALL OTHER

Total All Other

%

GENERAL GOVERNMENT


PUBLIC ASSISTANCE


FY 19-20 FY 20-21FY 20-21

PUBLIC SAFETY

% FY 19-20 FY 20-21 %% FY 19-20 FY 20-21 % FY 19-20 FY 20-21% FY 19-20 FY 20-21 % FY 19-20

Supplies Capital Outlay Annual Total Expenditures

Number Department FY 19-20 FY 20-21 % FY 19-20 FY 20-21

SELECT BOARD Personnel Services Benefits Purchased & Contractual Services Other Contractual Services DEBT

Proposed Municipal Budget Expenditure Changes FY 20-21 - Select Board ProposalProposed Proposed Proposed Proposed Proposed Proposed Proposed Proposed


GENERAL GOVERNMENT

TOWN OF ROCKPORT

Administration Town Manager

Town ClerkPlanning & Community Development

Finance Assessing

Town Office Building Insurance

Administration3%

Town Manager25%

Town Clerk17%Planning

12%

Finance14%

Assessing14%

Town Office Building

10%

Insurance5%


General Government Debra Hall, ChairAdministration - Dept. 0201 Denise Kennedy-Munger, Vice Chair

Board Members: Douglas Cole, Jeffrey Hamilton and Mark KelleyMission:


2000 Personnel Services 8,236 8,572 8,164 11,900 4,633 12,100 12,100 12,100 2500 Employee Benefits 788 779 717 1,130 396 1,370 1,370 1,370 3000 Purchased and Contractual Services 24,174 27,795 32,535 63,425 25,143 29,135 29,135 29,135 4000 Other Contractual Services - - - - - - - - 5000 Supplies 1,824 2,131 1,663 1,050 294 900 900 900 7000 Capital Outlay - - - - - 7,500 7,500 7,500

35,022 39,277 43,079 77,505 30,466 51,005 51,005 51,005

Total Administration Revenues 1,100 1,100 1,495 1,100 580 1,223 1,223 1,223 11.18% 11.18%

33,922 38,177 41,584 76,405 29,887 49,782 49,782 49,782 12.54% 8.92% 83.74% 39.12% -34.84% -34.84% -34.84%

YTD (26,623) (26,623) (26,623)

Total Administration Expenditures

NET Administration Budget

BUDGET SUMMARY

The mission of the Administration is to support the various departments within the Town, while providing a cost effective, professional and effective local government for its constituents.

FY 19-20 FY 20-21

- 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21

Actual Actual Actual Budget Dept. Hd Manager Select Board

Expenses

Revenues


General GovernmentAdministration- Dept. 0201 (5 Elected Select Board Members)

FY 16-17 FY 17-18 FY 18-19Actual Actual Actual Budget Y-T-D

12/31/2019Personnel Services2105 Select Board Stipends 4,500 5,000 5,500 5,500 2,750 5,500 0.0% 5,500 0.0% 5,500 0.0%2110 SB Meeting Minutes (Exempt Emply) 1,800 900 1,860 3.3% 1,860 3.3% 1,860 3.3%2208 Video Technician 3,736 3,572 2,664 4,600 983 4,740 3.0% 4,740 3.0% 4,740 3.0%

8,236 8,572 8,164 11,900 4,633 12,100 1.7% 12,100 1.7% 12,100 1.7%Employee Benefits2505 Unemployment Compensation 92 72 60 150 33 370 146.7% 370 146.7% 370 146.7%

2510 Workers Compensation 64 46 36 60 10 70 16.7% 70 16.7% 70 16.7%2550 FICA and Medicare Taxes 632 660 622 920 353 930 1.1% 930 1.1% 930 1.1%

788 779 717 1,130 396 1,370 21.2% 1,370 21.2% 1,370 21.2%

3005 Accounting and Auditing Services 11,778 15,468 17,200 16,500 10,800 16,500 0.0% 16,500 0.0% 16,500 0.0%3040 Legal Fees 1,000 - 3,087 - - - 0.0% - 0.0% - 0.0%3060 Miscellaneous Professional Services 79 823 540 35,500 14,083 500 -98.6% 500 -98.6% 500 -98.6%3105 Travel Expense 740 223 21 200 - 200 0.0% 200 0.0% 200 0.0%3604 Broadcasting Comp Equip R&M 140 - 25 - - 0.0% - 0.0% - 0.0%3610 Computer Repair & Maintenance - - - - 125 200 100.0% 200 100.0% 200 100.0%

3805 Advertising 905 - 1,792 500 45 500 0.0% 500 0.0% 500 0.0%3820 Dues & Memberships 150 125 - 125 - 125 0.0% 125 0.0% 125 0.0%3821 MMA Dues 6,332 6,434 6,609 6,800 - 6,810 0.1% 6,810 0.1% 6,810 0.1%3850 Printing 471 1,954 - 500 - 500 0.0% 500 0.0% 500 0.0%3855 Town Reports 2,407 2,276 2,681 3,000 - 3,500 16.7% 3,500 16.7% 3,500 16.7%3920 Training and Education 73 493 300 300 90 300 0.0% 300 0.0% 300 0.0%3930 Donations 100 - 280 - - - 0.0% - 0.0% - 0.0%

24,174 27,795 32,535 63,425 25,143 29,135 -54.1% 29,135 -54.1% 29,135 -54.1%

5005 Food, Paper Goods & Other Food Supplies 907 1,908 842 750 177 500 -33.3% 500 -33.3% 500 -33.3%5420 Office Supplies 917 125 775 250 117 250 0.0% 250 0.0% 250 0.0%5425 Postage - 98 - 50 - 50 0.0% 50 0.0% 50 0.0%5605 Books, Periodicals, Subscriptions - - 45 - - 100 100.0% 100 100.0% 100 100.0%

1,824 2,131 1,663 1,050 294 900 -14.3% 900 -14.3% 900 -14.3%Capital Items7402 Fiber Optics Project - - - - - 7,500 100.0% 7,500 100.0% 7,500 100.0%

- - - - - 7,500 100.0% 7,500 100.0% 7,500 100.0%

35,022 39,277 43,079 77,505 30,466 51,005 -34.2% 51,005 -34.2% 51,005 -34.2%


0005 Wastewater Stipend Reimbursement 1,100 1,100 1,100 1,100 - 1,223 11.2% 1,223 11.2% 1,223 11.2%2803 Misc. Donations - - 395 - 580 - 0.0% - 0.0% - 0.0%

1,100 1,100 1,495 1,100 580 1,223 1,223 1,223 11.18%

123 123 123

33,922 38,177 41,584 76,405 29,887 49,782 -34.8% 49,782 -34.8% 49,782 -34.8%12.54% 8.92% 83.74% 39.12% -34.84% -34.84% -34.84%

YTD (26,623) (26,623) (26,623)

FY 20-21

Purchased and Contractual Services

TOTAL -Administration Expenditures

Supplies

EXPENDITURES

FY 19-20Dept. Hd. Manager Board

Manager BoardREVENUES

TOTAL -Town Administration Revenues

NET Administration Budget

FY 19-20 FY 20-21Dept. Hd.


Department: 0201

Personnel/Benefits Items Line Number

2110

2205

2208

2505

2510

2550

Contractual Items Line Number

3060

3610

3821

3855

Other Contractual Items Line Number

Supplies Line Numbers

5005

5605

Department Head - Decreased because we will not be providing food prior to budget meetings, but kept money here for public listening tours.

500

Department Head - Increased to reflect the changes to pay rates. 930

Reason For Request Amount Requested

Department Head - Added this line to assist members with Town related computer/email issues. 200

Department Head - Increased based on rates changes with MMA, actual due amount due is not known at this time. 6,810

Department Head - Increased in printing cost to add some color printing inside the report and a full color cover. 3,500

Department Head - Decreased because the Library Consultant contract expires. 500

Department Head - Increased to reflect the changes to pay rates. 370

Department Head - Increased 3% like other employees. Total is based on 250 working hours. 4,690

Department Head - Increased 3% like other employees. 1,840

Department Head - Increased based on projected rates and actual rates of pay. 70

Department Head - Increased 3% like other employees.


Supporting Budget Information Budget Proposal FY 20-21

Administration Debra HallSelect Board Chair

Only provide information regarding budget appropriation lines that are proposed to change in the budget.

4,740


Department Head - Added this so that we can provide new Select Board members handbooks produced by Maine Municipal Association.

100



Department: 0201 Supporting Budget Information Budget Proposal FY 20-21

Administration Debra HallSelect Board Chair

Only provide information regarding budget appropriation lines that are proposed to change in the budget. Capital Items Line

Numbers

7402

Revenue Line Number

R0005



Department Head - This $7,500 will be paired with a matching grant of $7,500 for surveying to determine interest, design one or more network options with cost and financial planning, and public outreach and meetings.

7,500

Department Head - Increased based on changes to wages and benefits. 1,223


General Government William S. Post, Town ManagerTown Manager - Dept. 0205

Department Overview

Mission:

Staffing


2000 Personnel Services 131,309 134,222 136,297 131,840 58,637 154,720 154,720 169,720 2500 Employee Benefits 83,026 52,787 95,142 104,470 34,807 132,370 132,730 132,730 3000 Purchased and Contractual Services 34,897 65,673 70,982 63,100 24,850 75,000 75,000 70,000 4000 Other Contractual Services - - - 25,000 - 10,000 10,000 10,000 5000 Supplies 6,550 10,856 15,405 7,650 9,962 6,150 6,150 6,150 7000 Capital Outlay - - - - - - - -

Total Town Manager Expenditures 255,782 263,538 317,827 332,060 128,255 378,240 378,600 388,600 3.03% 20.60% 4.48% 38.62% 13.91% 14.02% 17.03%

YTD 46,180 46,540 56,540

Total Town Manager Revenues 46,320 48,739 48,758 43,042 1,254 46,141 46,141 46,141 5.22% 0.04% -11.72% 2.91% 7.20% 7.20% 7.20%

YTD 3,099 3,099 3,099

NET Town Manager Budget 209,462 214,799 269,068 289,018 127,001 332,099 332,459 342,459 2.55% 25.27% 7.41% 43.94% 14.91% 15.03% 18.49%

YTD 43,081 43,441 53,441

FY 19-20 FY 20-21

The mission of the Town Manager is to deliver professional, effective and efficient services; to provide responsible management and oversight of all municipal departments and the annual budget; to encourage public participation in Town committees and governmental processes; to promote economic development; and to preserve Rockport's quality of life.

The Town Manager is responsible for the overall management of all Town operations, facilities, infrastructure and personnel. The Town Manager oversees a responsible, professional staff to efficiently and effectively serve the public and implement the mission set by the Select Board and Town Manager.

BUDGET SUMMARY

The Town Manager's office is staffed by a full-time Town Manager, who is assisted by a full-time Executive Assistant. The Executive Assistant also serves as the General Assistance Director and Safety Coordinator for the Town.

- 50,000

100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21

Actual Actual Actual Budget Dept. Hd Manager SelectBoard

Expenses

Revenues


General GovernmentTown Manager - Dept. 0205 2 Employees (Manager and Executive Assistant)


12/31/2019Personnel Services2110 Town Manager 86,962 89,212 91,874 85,000 38,660 101,970 20.0% 101,970 20.0% 101,970 20.0%2120 Executive Assistant 41,912 39,965 39,152 44,140 19,337 45,510 3.1% 45,510 3.1% 45,510 3.1%2155 Overtime - - 2,786 2,700 639 1,000 -63.0% 1,000 -63.0% 1,000 -63.0%2205 Part-time Employee 1,076 - - - - - 0.0% - 0.0% - 0.0%

Employee Wage Adjustments - - - - - - 0.0% - 0.0% 15,000 100.0%

2220 Intern/Temporary Employee 1,360 5,045 2,486 - - 6,240 100.0% 6,240 100.0% 6,240 100.0%

131,309 134,222 136,297 131,840 58,637 154,720 17.4% 154,720 17.4% 169,720 28.7%Employee Benefits2505 Unemployment Compensation 361 284 236 600 129 920 53.3% 920 53.3% 920 53.3%2510 Workers Compensation Insurance 1,033 749 578 750 162 800 6.7% 800 6.7% 800 6.7%2520 Income Protection 1,291 857 713 1,190 157 1,290 8.4% 1,290 8.4% 1,290 8.4%2530 Deferred Compensation 10,833 11,041 10,625 6,040 1,896 6,640 9.9% 6,640 9.9% 6,640 9.9%2535 Maine Public Employees Retirement 3,254 569 - - - - 0.0% - 0.0% - 0.0%2540 Health Insurance 33,825 12,241 10,178 23,500 22,688 48,840 107.8% 48,840 107.8% 48,840 107.8%

2550 FICA and Medicare Taxes 10,793 11,436 11,193 10,270 5,952 11,760 14.5% 11,760 14.5% 11,760 14.5%2560 Employee Safety & Performance 3,515 2,489 3,500 4,000 2,511 4,000 0.0% 4,000 0.0% 4,000 0.0%2565 Accrued Benefits Reserve 15,000 10,000 55,000 55,000 - 55,000 0.0% 55,000 0.0% 55,000 0.0%2575 Cell Phone Stipend 720 720 720 720 310 720 0.0% 1,080 50.0% 1,080 50.0%2576 Mileage Stipend 2,400 2,400 2,400 2,400 1,000 2,400 0.0% 2,400 0.0% 2,400 0.0%

83,026 52,787 95,142 104,470 34,807 132,370 26.7% 132,730 27.1% 132,730 27.1%

3015 Computer Software Licenses & Upgrades 300 - 36 300 - 300 0.0% 300 0.0% 300 0.0%3026 Web Host - 1,100 700 1,000 - 3,000 200.0% 3,000 200.0% 3,000 200.0%

3040 Legal Fees 18,454 37,080 41,370 40,000 15,950 40,000 0.0% 40,000 0.0% 35,000 -12.5%3045 Legal fees (outside of contract) 5,000 13,728 19,272 5,000 - 4,000 -20.0% 4,000 -20.0% 4,000 -20.0%3095 Professional Fees - - 55 500 - 500 0.0% 500 0.0% 500 0.0%3105 Travel Expenses 4,689 5,553 2,995 4,350 2,765 5,500 26.4% 5,500 26.4% 5,500 26.4%3320 Telephone 795 750 688 750 375 800 6.7% 800 6.7% 800 6.7%3610 Computer Repairs & Maintenance 980 1,766 3,383 1,800 3,900 1,000 -44.4% 1,000 -44.4% 1,000 -44.4%3805 Advertising 1,043 408 448 800 90 800 0.0% 800 0.0% 800 0.0%3820 Dues and Memberships 1,436 969 271 1,000 578 1,500 50.0% 1,500 50.0% 1,500 50.0%3850 Printing - 35 184 300 163 300 0.0% 300 0.0% 300 0.0%

Newsletter (printing and mailing) 10,000 100.0% 10,000 100.0% 10,000 100.0%

3910 Other Miscellaneous Expenses 195 280 553 300 - 300 0.0% 300 0.0% 300 0.0%Tuition Reimbursement 5,000 - 5,000 0.0% 5,000 0.0% 5,000 0.0%

3920 Training and Education 2,005 4,003 1,027 2,000 1,030 2,000 0.0% 2,000 0.0% 2,000 0.0%34,897 65,673 70,982 63,100 24,850 75,000 18.9% 75,000 18.9% 70,000 10.9%

Other Contractual Services4450 Contingency - - - 25,000 - 10,000 -80.0% 10,000 -80.0% 10,000 -80.0%

- - - 25,000 - 10,000 -80.0% 10,000 -80.0% 10,000 -80.0%

5005 Food, Paper Goods & Other Food Supplies 519 713 914 - 26 500 100.0% 500 100.0% 500 100.0%

5405 Computer/Office Supplies 3,356 4,523 8,203 2,250 4,103 2,250 0.0% 2,250 0.0% 2,250 0.0%5415 General Supplies 31 - 268 - 23 - 0.0% - 0.0% - 0.0%5425 Postage 303 406 682 400 550 400 0.0% 400 0.0% 400 0.0%5605 Books Periodicals Subscriptions - - - - - - 0.0% - 0.0% - 0.0%5717 Employee Safety & Performance 2,341 5,143 5,339 5,000 5,260 3,000 -40.0% 3,000 -40.0% 3,000 -40.0%5725 Miscellaneous Expenses - 71 - - - - 0.0% - 0.0% - 0.0%

6,550 10,856 15,405 7,650 9,962 6,150 -19.6% 6,150 -19.6% 6,150 -19.6%

Capital Items7315 Computer Equipment - - - - - - 0.0% - 0.0% - 0.0%

- - - - - - 0.0% - 0.0% -

255,782 263,538 317,827 332,060 128,255 378,240 13.9% 378,600 14.0% 388,600 17.0%3.03% 20.60% 4.48% 38.62% 13.91% 14.02% 17.03%

YTD 46,180 46,540 56,540

BoardEXPENDITURES

FY 20-21

TOTAL - Town Manager Expenditures


FY 19-20

Supplies

Dept. Hd. Manager


Town Manager - Dept. 0205 2 Employees (Manager and Executive Assistant)

FY 16-17 FY 17-18 FY 18-19Actual Actual Actual Budget Y-T-D Board

FY 20-21FY 19-20Dept. Hd. Manager

R0001 Cable TV Franchise Fee 34,474 35,993 38,607 32,000 - 32,000 0.0% 32,000 0.0% 32,000 0.0%R0003 Misc. Reimbursement 1,309 909 516 - 1,164 - 0.0% - 0.0% - R0005 WW Wages & Benefits-TM 10,507 11,712 9,526 10,942 - 14,041 28.3% 14,041 28.3% 14,041 28%R0012 Notary Public Fees 30 125 110 100 90 100 0.0% 100 0.0% 100 0%

46,320 48,739 48,758 43,042 1,254 46,141 7.2% 46,141 7.2% 46,141 7.2%5.22% 0.04% -11.72% 2.91% 7.20% 7.20% 7.20%

YTD 3,099 3,099 3,099

209,462 214,799 269,068 289,018 127,001 332,099 14.9% 332,459 15.0% 342,459 18.5%2.55% 25.27% 7.41% 43.94% 14.91% 15.03% 18.49%

YTD 43,081 43,441 53,441

TOTAL - Town Manager Revenues

NET Town Manager's Budget

REVENUES


Department: 0205


2110

2120

2155

2220

2505251025202530

2540

2550

2575

Employee Wage Adjustment


3026

3040

3045

Select Board - The board provided this funding to give the Town Manager the latitude he needs to make adjustments in salary, if any, that he determines are appropriate upon his completion of the comprehensive salary survey this summer. Given that the survey results will not be available until after the new fiscal year, the board thought it prudent to provide this amount in the event the Town Manager determines salary adjustments are appropriate.

15,000

Select Board - This was reduced with the desire to request qualifications from legal firms and work out a new agreement for legal fees. The board feels that we have been spending to much in legal fees in prior years, and the new Manger’s use of attorneys is less.

35,000

Department Head - Reduced by $1000. This amount is needed to cover other issues that maye arise outside of the legal services contract.

4,000

Department Head - Increased for new website design. 3,000


Town Manager William S. PostTown Manager


Department Head - Increased based on changes to wages. 800

Department Head - Reduced to reflect Town Manager needs. 1,000 Department Head - Applying for an intern through the Margaret Chase Smith Policy Center at the University of Maine (12 weeks, 40 hours per week).

6,240


Department Head - Increase based on performance, plus cost of living adjustment. Base is $94,000 as of August 1, 2019, $99,000 as of February 1, 2020, as of July 1st, 2020 $101,970.

Department Head - Increased based on 3% cost of living increase applied to non-union employees. (This employees is paid 36 hours a week out of this budget and 4 hours a week out of the General Assistance budget).

45,510

101,970

Department Head - Increased based on changes to wages. 920

Department Head - Increased based on the elections of the current employees. 48,840

Department Head - Increased based on changes to wages. 1,290

Town Manager - Increased cell phone stipend so that all employees that receive them receive the same amount. 1,080






Town Manager William S. PostTown Manager

Only provide information regarding budget appropriation lines that are proposed to change in the budget. Contractual Items

Line Number

3105

3320

3610

3820

Newsletter


4450


5005

5717

Capital Items Line Numbers

Revenue Line Number

R0005

Reason For Request (Cont.) Amount Requested

Department Head - Reduced as we have new computers in place. 1,000

Department Head - Increased for the Town Manager to attend trainings in management and finance including annual International City/County Management Association (ICMA) conference, Maine Town, City, County Management Association (MTCMA) conferences, Maine Municipal Association (MMA) conference per TM contract. Manager is a certified Municipal Manager by MTCMA and Town receives 3% reduction in public officials liability for this certification.

5,500

Department Head - Increased to cover actual membership dues expense. 1,500

Department Head - This is a new activity - will cover six (6) printed newsletters per year mailed to all box holders in Town (approx. 2000).

10,000

Department Head - Increased based on actual cost. 800


Department Head - Reduced to $10,000 for unatnticipated items/issues that develop during the fiscal year and are not budgeted.

10,000


Department Head - Reduced as the Town can utilize some of the safety reserve created by workers' comp refund to offset some of this expense.

3,000


Department Head - Increased to cover refreshments for proposed Manager's outreach program. 500

Department Head - Increased based on changes to wages and benefits. 14,041



General Government Linda Greenlaw, Town Clerk/Tax CollectorTown Clerk - Dept. 0207Department Overview

Mission:

Staffing


2000 Personnel Services 128,414 131,302 149,337 141,920 64,691 146,609 144,160 144,160 2500 Employee Benefits 52,566 56,360 58,032 72,339 31,249 70,490 70,720 70,720 3000 Purchased and Contractual Services 18,772 17,228 19,914 20,510 8,463 22,810 22,560 22,810 4000 Other Contractual Services - 2 22 100 15 100 100 100 5000 Supplies 5,690 6,325 7,179 7,400 3,875 7,450 7,450 7,450 7000 Capital Outlay 2,195 1,280 1,079 - - 1,800 1,800 1,800

207,636 212,497 235,563 242,269 108,294 249,259 246,790 247,040 2.34% 10.85% 2.85% 44.70% 2.89% 1.87% 1.97%

YTD 6,990 4,521 4,771

918,651 929,709 982,146 946,900 506,458 958,200 968,200 978,200 1.20% 5.64% -3.59% 53.49% 1.19% 2.25% 3.31%

YTD 11,300 21,300 31,300

(711,014) (717,213) (746,583) (704,631) (398,164) (708,941) (721,410) (731,160) 0.87% 4.10% -5.62% 56.51% 0.61% 2.38% 3.76%

YTD (4,310) (16,779) (26,529)

The Town Clerk's office is responsible for a variety of functions, including vehicle registrations, boat, ATV and snowmobile registrations, dog licenses, hunting and fishing licenses, vital records, genealogy, voter registration, elections, Town Meeting, keeping the records, collecting real estate taxes, processing liquor licenses, special amusement permits, off premise catering licenses, game of chance, harbor billing and collection of harbor fees, selling cemetery lots, answering the telephone and assisting the general public.

The mission of the Town Clerk's Office is to accurately maintain all Town records, conduct elections with professionalism in accordance with State Law, issue State and Town licenses and provide information to both Town officials and the general public in a friendly and confidential manner.

BUDGET SUMMARY

Total Town Clerk Expenditures

Total Town Clerk Revenues

NET Town Clerk Budget

FY 19-20 FY 20-21

The Town Clerk's office is staffed with three full-time employees: Town Clerk/Tax Collector, Deputy Town Clerk and Assistant Town Clerk. The front desk is open to assist the public during the business hours of 8 a.m. through 5 p.m., Monday through Friday, excluding holidays.

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


General GovernmentTown Clerk - Dept. 0207


12/31/2019Personnel Services2110 Town Clerk 56,665 58,135 59,840 61,640 29,393 63,490 3.0% 63,490 3.0% 63,490 3.0%2115 Deputy Town Clerk 36,481 37,453 34,219 40,950 17,054 42,179 3.0% 39,730 -3.0% 39,730 -3.0%2120 Assistant Town Clerk 33,097 33,992 36,087 37,030 17,675 38,140 3.0% 38,140 3.0% 38,140 3.0%2155 Overtime 1,319 1,169 1,065 1,200 359 1,500 25.0% 1,500 25.0% 1,500 25.0%

Vacation Buy-out 17,437 2230 Election Wages/Ballot Clerks 426 229 263 600 61 700 16.7% 700 16.7% 700 16.7%2235 Moderator 425 325 425 500 150 600 20.0% 600 20.0% 600 20.0%

128,414 131,302 149,337 141,920 64,691 146,609 3.3% 144,160 1.6% 144,160 1.6%Employee Benefits2505 Unemployment Compensation 542 426 354 600 193 600 0.0% 600 0.0% 600 0.0%2510 Workers Compensation Insurance 804 583 450 840 126 750 -10.7% 730 -13.1% 730 -13.1%2520 Income Protection 1,347 1,417 1,279 1,500 528 1,550 3.3% 1,520 1.3% 1,520 1.3%2530 Deferred Compensation 3,615 4,116 2,713 4,800 1,450 4,580 -4.6% 4,530 -5.6% 4,530 -5.6%2535 Maine Public Employees Retirement 2,407 2,713 2,830 3,520 1,332 3,000 -14.8% 3,140 -10.8% 3,140 -10.8%2540 Health Insurance 33,845 36,320 37,557 49,190 22,600 48,570 -1.3% 48,570 -1.3% 48,570 -1.3%2550 FICA and Medicare Taxes 9,486 9,966 12,030 11,590 4,869 11,020 -4.9% 11,030 -4.8% 11,030 -4.8%2575 Cell Phone Stipend - 300 300 300 150 420 40.0% 600 100.0% 600 100.0%

2576 Mileage Stipend 520 520 520 - - - 0.0% - 0.0% - 52,566 56,360 58,032 72,339 31,249 70,490 -2.6% 70,720 -2.2% 70,720 -2.2%

3019 Election Costs 5,997 4,141 6,413 4,500 1,370 5,000 11.1% 5,000 11.1% 5,000 11.1%3105 Travel Expense 162 255 154 550 305 1,000 81.8% 750 36.4% 1,000 81.8%3320 Telephone 1,509 1,830 2,028 2,250 1,125 2,400 6.7% 2,400 6.7% 2,400 6.7%3440 Rent of Equipment (Election Machines) 589 589 589 590 - 1,200 103.4% 1,200 103.4% 1,200 103.4%

3610 Computer Repairs & Maintenance 1,930 2,379 2,070 1,000 1,025 1,200 20.0% 1,200 20.0% 1,200 20.0%3805 Advertising 94 - 297 100 45 100 0.0% 100 0.0% 100 0.0%3820 Dues and Memberships 100 135 150 120 90 210 75.0% 210 75.0% 210 75.0%3825 Liens and Discharges 4,959 4,047 5,060 6,000 3,306 6,000 0.0% 6,000 0.0% 6,000 0.0%3850 Printing 182 281 208 700 173 700 0.0% 700 0.0% 700 0.0%3860 Vital Records Preservation 2,880 3,000 2,330 3,500 - 3,500 0.0% 3,500 0.0% 3,500 0.0%3920 Training and Education 370 420 455 1,200 988 1,500 25.0% 1,500 25.0% 1,500 25.0%3960 Excise Tax Reimbursement - 152 160 - 35 - 0.0% - 0.0% - 0.0%

18,772 17,228 19,914 20,510 8,463 22,810 11.2% 22,560 10.0% 22,810 11.2%

4801 Cash Over/Under - 2 22 100 15 100 0.0% 100 0.0% 100 0.0%- 2 22 100 15 100 0.0% 100 0.0% 100 0.0%

5005 Food, Paper Goods & Other Food Supplies 53 18 60 100 - 100 0.0% 100 0.0% 100 0.0%5405 Computer/Office Supplies 2,005 2,770 2,593 2,100 1,281 2,100 0.0% 2,100 0.0% 2,100 0.0%5425 Postage 3,541 3,537 4,438 5,000 2,566 5,000 0.0% 5,000 0.0% 5,000 0.0%5605 Books, Periodicals, Subscriptions - - 26 - - - 0.0% - 0.0% - 5715 Election Supplies 92 - 62 200 28 250 25.0% 250 25.0% 250 25.0%

5,690 6,325 7,179 7,400 3,875 7,450 0.7% 7,450 0.7% 7,450 0.7%Capital Items7315 Computer 1,000 - 1,079 - - - 0.0% - 0.0% - 0.0%7335 Furniture and Fixtures 1,195 1,280 - - - 1,800 100.0% 1,800 100.0% 1,800 100.0%

2,195 1,280 1,079 - - 1,800 100.0% 1,800 100.0% 1,800 100.0%

207,636 212,497 235,563 242,269 108,294 249,259 2.9% 246,790 1.9% 247,040 2.0%2.34% 10.85% 2.85% 44.70% 2.89% 1.87% 1.97%

YTD 6,990 4,521 4,771

3 Employees (Town Clerk, Deputy Town Clerk and Assistant Town Clerk)

FY 20-21

TOTAL -Town Clerk Expenditures


Supplies

FY 19-20

Other Contractual Services

Dept. Hd. Manager BoardEXPENDITURES


Town Clerk - Dept. 0207


3 Employees (Town Clerk, Deputy Town Clerk and Assistant Town Clerk)

FY 20-21FY 19-20Dept. Hd. Manager Board

R0102 Agent Fees 12,177 12,563 11,820 11,000 7,043 15,500 40.9% 15,500 40.9% 15,500 40.9%R0103 Election Reimbursement Fees 3,178 2,022 3,067 2,500 825 2,500 0.0% 2,500 0.0% 2,500 0.0%R0104 Interest on Taxes 36,474 37,963 41,347 40,000 23,778 40,000 0.0% 40,000 0.0% 40,000 0.0%R0105 Lien Costs Collected 9,775 9,017 9,421 10,000 6,354 10,000 0.0% 10,000 0.0% 10,000 0.0%R0106 Miscellaneous Income 184 14 - 100 78 100 0.0% 100 0.0% 100 0.0%R0108 Town Clerk Fees 23,668 21,110 19,947 21,400 10,250 23,000 7.5% 23,000 7.5% 23,000 7.5%R0109 Excise Tax/Motor Vehicle 831,143 845,035 894,544 860,000 456,875 865,000 0.6% 875,000 1.7% 885,000 2.9%R0110 Misc. Applications 1,868 1,695 1,660 1,600 1,110 1,800 12.5% 1,800 12.5% 1,800 12.5%R0112 Notary Public Fees 185 165 240 200 145 200 0.0% 200 0.0% 200 0.0%R0114 Returned Check Fees - 125 100 100 - 100 0.0% 100 0.0% 100 0.0%

918,651 929,709 982,146 946,900 506,458 958,200 1.2% 968,200 2.2% 978,200 3.3%1.20% 5.64% -3.59% 53.49% 1.19% 2.25% 3.31%

YTD 11,300 21,300 31,300

(711,014) (717,213) (746,583) (704,631) (398,164) (708,941) 0.6% (721,410) 2.4% (731,160) 3.8%0.87% 4.10% -5.62% 56.51% 0.61% 2.38% 3.76%

YTD (4,310) (16,779) (26,529)

REVENUES

TOTAL - Town Clerk Revenues

NET Town Clerk Budget



Deputy Town Clerk, Wyatt Summers, he started with the Town in March of 2019.


Department: 0207


2110

2115

2115

2120

2155

2230

2235

25102510252025202530253025352535254025502550

2575

2575

Department Head - Increased based on changes to wages. 11,020 Town Manager - Changed based on changes to wages. 11,030 Department Head - Since I started receiving this stipend, I have to use my cell phone more. I am also assistant to the General Assistance Administrator and am required to be available when she isn't available.

420

Department Head - Increased based on changes to wages. 4,580 Town Manager - Changed based on changes to wages. 4,530 Department Head - Increased based on changes to wages. 3,000 Town Manager - Changed based on changes to wages. 3,140 Department Head - Changed based on current staff elections. 48,570

750 Town Manager - Changed based on changes to wages. 730

Department Head - Added 3% as this is the normal raise that applied. 38,140

Department Head - Increased based on changes to wages. 1,550 Town Manager - Changed based on changes to wages. 1,520


Town Manager - Increased cell phone stipend so that all employees that receive them receive the same amount. 600

700

Department Head - Added 3% as this is the normal raise that is applied. My deputy is taking college courses that pertain to this line of work.

42,179

Department Head - The reason for the additional funds, is that in November there will be a presidential election and in June a primary. The clerk's staff will be required to work more hours to handle all the projected absentee ballots that will need to be processed.

1,500

Department Head - The warden/moderator will be needed for more hours as a result of the presidential election. I also anticipate more people will vote in the June election (primary).

600

Town Manager - Increased current rate of pay by 3% cost of living as applied to non-union employees. (This is showing a decrease because the prior amount was budgeted for an employee that has since retired).

39,730

Department Head - Increased based on changes to wages.


Town Clerk/Tax Collector Linda GreenlawTown Clerk


Department Head - Added 3% as this is the normal raise that is applied. 63,490

Department Head - Will need extra assistance for the presidential election and the June election (primary).





Line Number

3019

3105

3105

3105

3320

3440

3610

3820

3920



5715

Town Manager - Decreased based on expected need. 750


Department Head - The increase will cover the expenses for my deputy and assistant clerk to attend all of the class that they will need to become certified this year.

1,500

Department Head - Since we have exceeded our budget on this item for last year, I have added additional funds. 1,200

Select Board - The board increased based on the recommendation of the Town Manger and Town Clerk to cover the travel expenses for trainings so that we can offer additional services here at the Town Office.

1,000


Department Head - Increased based on actual numbers. 2,400

Department Head - Presidential election will require a larger number of ballots. There will also be additional costs for programming the third machine.

5,000

Department Head - This line covers the cost for three employees to attend trainings. My deputy and assistant clerk need to become certified which will cause more travel costs.

1,000

Department Head - Need to rent another tabulator for the November election. The third machine will be used to process the absentee ballots.

1,200

Department Head - $30.00 per membership, three Town and City Clerks Association, three for Tax Collector and Treasurer Association and one for General Assistance.

210


Department Head - Anticipate needing more supplies for two elections. Paper products and refreshments. 250





Numbers7335

Revenue Line Number

R0102

R0108

R0109

R0109

R0109

R0110

Department Head - Last year we collected a little over $12,500 and agent fees have increased from $3.00 to $5.00. 15,500


Department Head - To date we have collected $456,875 and last year we collected $894,544 for excise tax. 865,000

Department Head - Last year we collected $21,100. We are processing more certified birth and death certificates because we have a hospital in town and we have the Sussman House (Hospice Facility).

23,000

Select Board - After analysis the board agreed that this would be an appropriate estimation of next years excise tax. 885,000

Department Head - Last year we collected $1,695.00 and to date $1,010 for renewal of liquor license, new liquor licenses, renewal special amusement permits and off premise catering permits.

1,800

Town Manager - Increased based on where we currently are and where I project that we will end the year. 875,000

Department Head - New voting booths (2 quads) plus shipping. 1,800



FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20

July $68,702.41 $73,702.70 $66,859.06 79,918.84$ 87,437.99$ 87,661.81$ August $59,178.21 $73,234.88 $83,050.00 74,833.04$ 72,350.08$ 91,115.25$ September $76,353.38 $76,138.03 $71,161.74 69,763.65$ 64,386.44$ 72,127.63$ October $60,049.70 $79,084.91 $69,862.21 67,632.71$ 88,451.90$ 73,150.80$ November $55,494.37 $54,777.22 $69,930.51 68,986.81$ 62,952.59$ 63,749.34$ December $60,241.70 $52,691.64 $56,607.08 61,101.49$ 64,079.66$ 68,714.27$ January $44,833.63 $60,660.07 $64,586.78 67,093.42$ 71,739.09$ 64,155.62$ February $41,557.80 $48,516.10 $37,125.97 51,678.08$ 53,410.26$ 52,773.82$ March $55,677.03 $68,912.80 $62,616.68 66,167.19$ 64,392.03$ April $75,744.46 $66,194.12 $70,648.53 74,730.97$ 75,823.39$ May $71,987.57 $65,292.79 $90,800.42 85,860.68$ 96,522.76$ June $75,954.55 $77,357.04 $87,893.96 77,256.22$ 92,998.01$ TOTALS $745,774.81 $796,562.30 $831,142.94 $845,023.10 $894,544.20 $573,448.54

Other than the receipt of property taxes, one the largest sources of revenue for the Town is excise tax paid on vehicle registrations. The Town Clerk's office monitors collections of excise tax on both a yearly and monthly format. We use these tools below to help us forecast expected revenue for the upcoming years.

Excise Tax Tables

$0.00

$20,000.00

$40,000.00

$60,000.00

$80,000.00

$100,000.00

$120,000.00

Excise Tax Comparison

FY 14-15

FY 15-16

FY 16-17

FY 17-18

FY 18-19

FY 19-20


General Government William Najpauer, Planning & Community Development DirectorPlanning & Community Development - Dept. 0209

Department Overview

Mission:

Staffing


2000 Personnel Services 121,843 108,079 62,132 66,537 28,117 82,030 60,400 60,400 2500 Employee Benefits 61,984 53,855 38,217 42,700 18,493 48,800 38,780 38,780 3000 Purchased and Contractual Services 23,900 36,171 79,575 84,266 37,132 77,066 76,066 76,066 5000 Supplies 4,859 2,443 1,780 3,250 1,351 3,450 3,650 3,650 7000 Capital Outlay 1,904 1,400 - 6,500 - 1,500 1,500 1,500

214,491 201,948 181,703 203,253 85,093 212,846 180,396 180,396 -5.85% -10.03% 11.86% 4.72% -11.25% -11.25%

41.9% 9,593 (22,857) (22,857) YTD

52,236 57,141 48,288 59,350 51,332 64,950 64,950 64,950 9.39% -15.49% 22.91% 9.44% 9.44% 9.44%

86.5% 5,600 5,600 5,600 YTD

162,255 144,807 133,415 143,903 33,762 147,896 115,446 115,446 -10.75% -7.87% 7.86% 2.77% -19.78% -19.78%

23.5% 3,993 (28,457) (28,457) YTD

The office of Planning and Community Development shall be a customer-oriented community resource with the ability to deliver high-quality information on land use, planning and economic development issues to residents of Rockport. Staff shall be highly skilled in providing thoughtful, well-researched answers to land use, planning and economic development inquiries in a timely and professional manner.

The Planning and Community Development Department coordinates all land use planning, code enforcement and permitting processes as well as community and economic development activity in the Town of Rockport. The Planning Department staff are responsible for grant applications and administration and are often the main contact points for project management on community and economic development initiatives whether funded in part by grants or not. The Code Enforcement Officer/Licensed Plumbing and Health Inspector deals with application review, oversees the permitting process, enforces codes, inspects building and plumbing sites and meets with taxpayers about general building/plumbing inquiries. The Administrative Assistant for the department helps residents and contractors through general permitting questions and applications, assists with town committees, aids in reviewing permit applications, is responsible for special planning and zoning projects, generates reports and serves as a point person between the Planner, Code Enforcement Officer and Assessor. The department currently staffs the Camden/Rockport Pathways Committee, Comprehensive Plan Committee, Conservation Commission, Ordinance Review Committee, Planning Board and Zoning Board of Appeals.

Total Planning Expenditures

Total Planning Revenues

NET Planning Budget

FY 19-20 FY 20-21BUDGET SUMMARY

The office of Planning and Community Development is currently staffed with one contracted employee, one part-time employee and a shared employee. The Planner/Community Development Director/Alternate Code Officer/Alternate Plumbing Inspector/Alternate Health Officer/Grant Administrator works part-time. The Code Officer/Plumbing and Building Inspector/Health Officer/Sewer Administrator works 32 hours per week for the Town. The Administrative Assistant works 14 hours per week for the Planning Office, 14 hours for the Assessing Office and 12 hours for the Police Department. This should equate to better communication in the permitting process.

-

50,000

100,000

150,000

200,000

250,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


General GovernmentPlanning and Community Development 0209


12/31/2019Personnel Services2110 Planning & Community Development Director 61,266 46,437 - - - - 0.0% - 0.0% - 0.0%2120 Administrative Assistant (35%) 16,676 17,176 16,861 19,077 5,145 33,110 73.6% 11,480 -39.8% 11,480 -39.8%2125 Code Enforcement Officer (CEO/LPI) (32 hrs./wk.) 42,973 44,262 45,270 46,610 22,408 48,010 3.0% 48,010 3.0% 48,010 3.0%2208 Video Technician 928 204 - 850 565 910 7.1% 910 7.1% 910 7.1%

121,843 108,079 62,132 66,537 28,117 82,030 23.3% 60,400 -9.2% 60,400 -9.2%Employee Benefits2505 Unemployment Compensation 452 355 295 420 161 520 23.8% 520 23.8% 520 23.8%2510 Workers Compensation Insurance 497 360 278 500 78 430 -14.0% 430 -14.0% 430 -14.0%2520 Income Protection 1,307 1,091 830 720 388 640 -11.1% 640 -11.1% 640 -11.1%2525 Group Life Insurance Retiree 161 - - - - - 0.0% - 0.0% - 0.0%2530 Deferred Compensation 6,152 5,769 4,071 2,960 2,094 3,060 3.4% 3,060 3.4% 3,060 3.4%2540 Health Insurance 44,168 37,746 28,092 32,770 13,495 39,390 20.2% 29,370 -10.4% 29,370 -10.4%2550 FICA and Medicare Taxes 8,827 8,214 4,531 5,210 2,218 4,640 -10.9% 4,640 -10.9% 4,640 -10.9%2575 Cell Phone Stipend 300 200 - - - - 0.0% - 0.0% - 0.0%2577 Pager Stipend 120 120 120 120 60 120 0.0% 120 0.0% 120 0.0%

61,984 53,855 38,217 42,700 18,493 48,800 14.3% 38,780 -9.2% 38,780 -9.2%

3010 Computer Consulting/Support 1,595 1,828 350 2,500 - 2,500 0.0% 2,500 0.0% 2,500 0.0%3026 Web Hosting (MapGEO, GIS) 1,478 440 1,647 1,566 1,367 1,566 0.0% 1,566 0.0% 1,566 0.0%3040 Legal Fees 5,000 2,135 965 2,000 2,620 2,000 0.0% 2,000 0.0% 2,000 0.0%3060 Misc. Professional Services 2,318 20,591 63,207 62,500 25,788 60,000 -4.0% 60,000 -4.0% 60,000 -4.0%3095 Misc. Board Expenses (Civil Engineer) - 150 9,658 1,000 1,575 1,000 0.0% 1,000 0.0% 1,000 0.0%3105 Travel Expenses 1,698 600 273 1,550 71 1,550 0.0% 1,550 0.0% 1,550 0.0%3320 Telephone 1,550 1,382 840 1,400 435 950 -32.1% 950 -32.1% 950 -32.1%3610 Computer Repairs & Maintenance 1,285 150 313 600 175 600 0.0% 600 0.0% 600 0.0%3805 Advertising 1,685 3,845 1,493 2,400 665 2,400 0.0% 2,400 0.0% 2,400 0.0%3820 Dues and Memberships 5,428 4,817 600 5,250 4,163 1,000 -81.0% 1,000 -81.0% 1,000 -81.0%3850 Printing 561 123 96 1,000 88 1,000 0.0% 1,000 0.0% 1,000 0.0%3920 Training and Education 1,305 110 132 2,500 185 2,500 0.0% 1,500 -40.0% 1,500 -40.0%

23,900 36,171 79,575 84,266 37,132 77,066 -8.5% 76,066 -9.7% 76,066 -9.7%

5005 Food, Paper Goods & Other Food Supplies 166 - 32 - - - 0.0% 200 100.0% 200 100.0%

5405 Computer/Office Supplies 3,242 2,064 1,530 2,500 676 2,500 0.0% 2,500 0.0% 2,500 0.0%5425 Postage 202 266 217 300 605 500 66.7% 500 66.7% 500 66.7%5605 Books, Periodicals, Subscriptions 1,250 112 - 450 70 450 0.0% 450 0.0% 450 0.0%

4,859 2,443 1,780 3,250 1,351 3,450 6.2% 3,650 12.3% 3,650 12.3%Capital Items7315 Computer/Printer - - - - - - 0.0% - 0.0% - 0.0%7335 Furniture and Fixtures - - - - - - 0.0% - 0.0% - 0.0%7410 Mapping 1,904 1,400 - 6,500 - 1,500 -76.9% 1,500 -76.9% 1,500 -76.9%

1,904 1,400 - 6,500 - 1,500 -76.9% 1,500 -76.9% 1,500 -76.9%

214,491 201,948 181,703 203,253 85,093 212,846 4.7% 180,396 -11.2% 180,396 -11.2%-5.85% -10.03% 11.86% 41.87% 4.72% -11.25% -11.25%

YTD 9,593 (22,857) (22,857)

3 Employees (Planning Director, Code Enforcement Officer and an Administrative Assistant)FY 20-21

Equipment and Supplies


EXPENDITURES

FY 19-20

TOTAL - Planning & Community Development Expenditures

Dept. Hd. Manager Board


General GovernmentPlanning and Community Development 0209


3 Employees (Planning Director, Code Enforcement Officer and an Administrative Assistant)FY 20-21FY 19-20


R0200 Permit Fees 34,888 35,805 30,716 39,000 43,038 45,000 15.4% 45,000 15.4% 45,000 15.4%R0201 Copies & Misc. 59 67 51 100 69 100 0.0% 100 0.0% 100 0.0%R0203 Permit Fines - - 500 - - 0.0% - 0.0% - 0.0%R0204 Planning Board Fees 1,300 1,150 1,730 1,500 800 1,500 0.0% 1,500 0.0% 1,500 0.0%R0205 Plumbing & WW Inspection Fees 9,195 8,190 8,485 8,000 7,134 8,000 0.0% 8,000 0.0% 8,000 0.0%R0208 WW Wages & Benefits 6,320 6,384 6,781 9,150 - 10,100 10.4% 10,100 10.4% 10,100 10.4%R0209 Zoning Board Fees 250 - - 250 250 250 0.0% 250 0.0% 250 0.0%R0210 Codes Service Fees 80 40 25 250 40 - -100.0% - -100.0% - -100.0%

R0212 Notary Public Fees 145 5 - 100 - - -100.0% - -100.0% - -100.0%

R0213 Miscellaneous (Civil Engineer Reimbursement) - - - 1,000 - - -100.0% - -100.0% - -100.0%

R0214 WW MCEDD Reimbursement - 5,500 - - - - 0.0% - 0.0% - 0.0%

52,236 57,141 48,288 59,350 51,332 64,950 9.4% 64,950 9.4% 64,950 9.4%9.39% -15.49% 22.91% 86.49% 9.44% 9.44% 9.44%

YTD 5,600 5,600 5,600

NET Planning & Community Development Budget 162,255 144,807 133,415 143,903 33,762 147,896 2.8% 115,446 -19.8% 115,446 -19.8%-10.75% -7.87% 7.86% 23.46% 2.77% -19.78% -19.78%

YTD 3,993 (28,457) (28,457)

REVENUES

TOTAL - Planning & Community Development Revenues


Department: 0209


2120

2120

2125

2208

2505251025202530254025402550


3060382033203920


Department Head - Changed based on changes to wages. 640

Department Head - Changed based on changes to wages. 39,390

Amount Requested

Department Head - Changed based on changes to wages. 4,640 Town Manager - Changed based on changes to wages. 29,370


Amount Requested


Planning and Community Development PlannerOnly provide information regarding budget appropriation lines that are proposed to change in the budget.



Department Head - Budgeted full-time administrative assistant, waiting on direction from Town Manager on how this time should be split, if it will be split.

33,110

Department Head - Applied at 3% cost of living and adjusted total hours, based on more projected Planning Board and Zoning Board of Appeals meetings.

910

Town Manager - This person's time is requested to be split 35% in this budget, 35% in the Assessing budget, and 30% in the Police Department budget, in an effort to consolidate some of our part-time positions.

11,480


Department Head - Applied at 3% cost of living. 48,010

Department Head - Reduced based on actual need. 1,000 Department Head - Reduced to meet actual contract amount. 60,000

Department Head - Changed based on current rates. 950 Town Manager - Reduced based on expected need. 1,500

Reason For Request

Reason For Request



Planning and Community Development PlannerOnly provide information regarding budget appropriation lines that are proposed to change in the budget. Supplies Line

Numbers5005

5425


7410

Revenue Line NumberR0200

R0208

R0210R0212R0213 Department Head - Reduced based on historical data. -

Town Manager - Added this for meetings. 200


Department Head - Increased based on changes in wages and benefits. 10,128

Department Head - Increased based on expected permits. 45,000

Department Head - Reduced based on historical data. - Department Head - Reduced based on historical data. -



Department Head - Increased based on actual usage, and mailing Planning Board packets. 500

Department Head - This is for the Comprehensive Plan, we will need to encumber the money that is in the budget for the current year.

1,500


FY 16-17 FY 17-18 FY 18-19 FY 19-20 Average

23 38 23 43 24.9437 33 29 27 24.9440 29 21 35 24.9421 19 26 46 24.9424 11 12 28 24.9426 16 23 23 24.9423 27 25 26 24.9423 22 22 24.9423 25 20 24.9430 39 34 24.9425 26 52 24.9445 33 24 24.94

340 318 311 22828.33 26.50 25.92 19.00

AugustSeptemberOctoberNovember

31.7531.5031.2528.0018.75

Planning and Community Development Permit Statistics

Number of Permits issuedMonth Average by Month

July

MayJuneTotalMonthly Average

22.0025.2516.7517.0025.7525.7525.50

DecemberJanuaryFebruaryMarchApril

0

10

20

30

40

50

60

Permits Issued by Month

FY 16-17

FY 17-18

FY 18-19

FY 19-20

Average


FY 16-17 FY 17-18 FY 18-19 FY 19-20 Average

2,656.65 4,181.25 4,898.60 26,923.90 2715.617,194.50 5,793.05 6,191.85 6,006.00 2715.616,410.05 3,415.50 2,775.00 8,563.00 2715.612,875.40 2,608.31 5,849.80 7,420.00 2715.612,457.50 495.00 2,146.00 3,937.00 2715.612,891.50 1,200.00 2,844.00 1,487.50 2715.612,566.05 2,485.50 2,119.00 3,609.15 2715.612,705.70 6,442.50 2,042.20 2715.612,527.41 4,939.35 2,362.00 2715.611,649.00 4,165.00 3,561.00 2715.618,637.00 5,411.35 6,722.05 2715.617,003.20 4,252.25 2,886.00 2715.61

49,573.96 45,389.06 17693.11 17693.114131.16 3782.42 1474.43 1474.43

Planning and Community Development Permit Statistics (cont.)

April 2343.75May 5192.60

January 2694.93February 2797.60March

Revenue Generated by Permits IssuedMonth Average by Month

July 9665.10

2105.75

TotalMonthly Average

2457.19

August 6296.35September 5290.89October 4688.38November 2258.88December

June 3535.36

-

5,000.00

10,000.00

15,000.00

20,000.00

25,000.00

30,000.00

Revenue Generated by Permits Issued

FY 16-17

FY 17-18

FY 18-19

FY 19-20

Average


General Government Megan A. Brackett, Finance DirectorFinance - Dept. 0211Department Overview

Mission

Staffing


2000 Personnel Services 74,559 77,300 83,570 108,490 52,472 113,540 113,540 113,540 2500 Employee Benefits 36,839 36,973 34,833 58,700 19,350 66,980 66,980 66,980 3000 Purchased and Contractual Services 11,262 6,855 9,420 8,035 4,726 14,345 14,345 14,345 4000 Other Contractual Services - - - - - - - - 5000 Supplies 5,692 8,047 9,277 8,050 3,643 9,350 9,350 9,350 7000 Capital Outlay - - - - - - - -

128,351 129,175 137,100 183,275 80,191 204,215 204,215 204,215 0.64% 6.13% 33.68% 43.75% 11.43% 11.43% 11.43%

YTD 20,940 20,940 20,940

51,940 68,987 66,409 63,790 16,663 77,200 77,200 77,200 32.82% -3.74% -3.94% 26.12% 21.02% 21.02% 21.02%

YTD 13,410 13,410 13,410

76,411 60,188 70,691 119,485 63,528 127,015 127,015 127,015 -21.23% 17.45% 69.02% 53.17% 6.30% 6.30% 6.30%

YTD 7,530 7,530 7,530

The mission of the Finance Department is to properly maintain and report on all expenditures and revenues of the Town; to assist town management in developing a budget annually according to GFOA's best recommended practices; to process all government reporting regarding personnel in a timely manner; to assist personnel in their human resources needs; and to provide accurate financial information.

The Finance office is responsible for the overall accounting of Town finances, to include: accounts payable, accounts receivable, payroll, human resources and general ledger, for both the Town's general fund and Wastewater accounts. The Finance Director works in tandem with the Town Manager in developing the Town's annual budget, including tracking of and reporting on municipal performance measurements. The Finance Director, working with the Town's Investment Committee, tracks and reports on the Town's investment accounts.

BUDGET SUMMARYFY 19-20

NET Finance Budget

FY 20-21

Total Finance Expenditures

Total Finance Revenues

The office is staffed with a full-time Finance Director and a full-time Finance Assistant.

-

50,000

100,000

150,000

200,000

250,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


General GovernmentFinance Department - 0211 2 Employees (Finance Director and Administrative Assistant)


12/31/2019Personnel Services2110 Finance Director's Salary 54,847 58,751 62,549 74,290 33,738 73,810 -0.6% 73,810 -0.6% 73,810 -0.6%2205 Finance Assistant 16,712 15,549 18,022 34,200 18,734 39,730 16.2% 39,730 16.2% 39,730 16.2%2225 College Stipend 3,000 3,000 3,000 - - - 0.0% - 0.0% - 0.0%

74,559 77,300 83,570 108,490 52,472 113,540 4.7% 113,540 4.7% 113,540 4.7%Employee Benefits2505 Unemployment Compensation 271 213 177 600 129 730 21.7% 730 21.7% 730 21.7%2510 Workers Compensation Insurance 473 343 264 490 74 600 22.4% 600 22.4% 600 22.4%2520 Income Protection 746 900 806 1,170 585 1,010 -13.7% 1,010 -13.7% 1,010 -13.7%2530 Deferred Compensation 3,740 2,828 2,887 3,670 1,592 3,330 -9.3% 3,330 -9.3% 3,330 -9.3%2535 Maine Public Employees Retirement - 1,546 1,440 2,680 1,449 3,100 15.7% 3,100 15.7% 3,100 15.7%2540 Health Insurance 26,449 25,170 23,157 41,140 11,344 48,840 18.7% 48,840 18.7% 48,840 18.7%2550 FICA and Medicare Taxes 5,159 5,373 5,502 8,350 3,876 8,770 5.0% 8,770 5.0% 8,770 5.0%2575 Cell Phone Stipend - 600 600 600 300 600 0.0% 600 0.0% 600 0.0%

36,839 36,973 34,833 58,700 19,350 66,980 14.1% 66,980 14.1% 66,980 14.1%

3005 Accounting Fees - 700 700 700 - 700 0.0% 700 0.0% 700 0.0%3040 Bond Counsel/Legal Fees/Bank 6,091 - - - - 6,000 100.0% 6,000 100.0% 6,000 100.0%

3105 Travel Expenses 1,069 1,945 2,599 2,570 2,031 2,570 0.0% 2,570 0.0% 2,570 0.0%3320 Telephone 553 330 727 840 420 900 7.1% 900 7.1% 900 7.1%3610 Computer Repairs & Maintenance 1,050 900 978 500 475 500 0.0% 500 0.0% 500 0.0%3805 Advertising 112 552 - 250 - 250 0.0% 250 0.0% 250 0.0%3810 Bank Charges and Fees 28 20 65 100 - 100 0.0% 100 0.0% 100 0.0%3820 Dues and Memberships 220 275 325 275 55 325 18.2% 325 18.2% 325 18.2%3850 Printing 893 925 1,523 800 1,215 1,000 25.0% 1,000 25.0% 1,000 25.0%3920 Training and Education 1,247 1,208 2,503 2,000 530 2,000 0.0% 2,000 0.0% 2,000 0.0%

11,262 6,855 9,420 8,035 4,726 14,345 78.5% 14,345 78.5% 14,345 78.5%

5405 Computer/Office Supplies 4,048 5,923 6,104 6,000 2,003 6,000 0.0% 6,000 0.0% 6,000 0.0%5425 Postage 1,481 1,678 3,023 1,700 1,404 3,000 76.5% 3,000 76.5% 3,000 76.5%5450 Training Supplies - - 150 200 236 200 0.0% 200 0.0% 200 0.0%5605 Books, Periodicals, Subscriptions 163 445 - 150 - 150 0.0% 150 0.0% 150 0.0%

5,692 8,047 9,277 8,050 3,643 9,350 16.1% 9,350 16.1% 9,350 16.1%

7315 Computer Equipment - - - - - - 0.0% - 0.0% - 0.0%7335 Furniture and Fixtures - - - - - - 0.0% - 0.0% - 0.0%

- - - - - - 0.0% - 0.0% - 0.0%

128,351 129,175 137,100 183,276 80,191 204,215 11.4% 204,215 11.4% 204,215 11.4%0.64% 6.13% 33.68% 43.75% 11.42% 11.42% 11.42%

YTD 20,939 20,939 20,939


Supplies


EXPENDITURES

FY 19-20

Total Finance Expenditures

Capital Items


Finance Department - 0211 2 Employees (Finance Director and Administrative Assistant)



FY 19-20

R0300 Administrative Fees 320 1,119 2,664 100 111 150 50.0% 150 50.0% 150 50.0%R0301 Gas Tax Refund 25 - - - - 0.0% - 0.0% - 0.0%R0302 Interest - Checking Account 35,579 43,115 42,573 35,000 16,151 35,000 0.0% 35,000 0.0% 35,000 0.0%R0304 Miscellaneous Reimbursement - 14 - - - - 0.0% - 0.0% - 0.0%R0305 WW Postage Reimbursement 123 300 244 300 - 300 0.0% 300 0.0% 300 0.0%R0306 WW Reimbursement Wages & Bens. 15,761 22,429 19,996 28,340 - 41,300 45.7% 41,300 45.7% 41,300 45.7%R0307 Finance Miscellaneous 121 1,951 872 - 371 400 100.0% 400 100.0% 400 100.0%

R0312 Notary Public Fees 10 60 60 50 30 50 0.0% 50 0.0% 50 0.0%

51,940 68,987 66,409 63,790 16,663 77,200 21.0% 77,200 21.0% 77,200 21.0%32.82% -3.74% -3.94% 26.12% 21.02% 21.02% 21.02%

YTD 13,410 13,410 13,410

76,411 60,188 70,691 119,485 63,528 127,015 6.3% 127,015 6.3% 127,015 6.3%-21.23% 17.45% 69.02% 53.17% 6.30% 6.30% 6.30%

YTD 7,530 7,530 7,530

NET Finance Budget

REVENUES

Total Finance Revenues


Department: 0211


2110

2205

2505

2510

25202530253525402550


3040332038203850



5425


Department Head - Increased based on actuals. 1,000

Department Head - Increased for the Infrastructure Bond.


Department Head - Increased based on actuals. 325

6,000 Department Head - Increased based on projections. 900


Department Head - This is based on a 3% cost of living increase on current rate of pay. 39,730

Department Head - Changed based on changes in wages. 1,010 Department Head - Changed based on changes in wages. 3,330

Department Head - Changed based on projected rates. 48,840 Department Head - Changed based on changes in wages. 8,770

Department Head - Increased based on unemployment increases and wage increases. 730

Department Head - Rates are difficult to determine at this point, based on projections and wages. 600

Department Head - Changed based on changes in wages. 3,100

Budget Proposal FY 20-21Supporting Budget Information

Finance Department Megan A. BrackettFinance Director

Department Head - This is based on a 3% cost of living increase on current rate of pay.



73,810





Department: 0211Budget Proposal

FY 20-21Supporting Budget Information

Finance Department Megan A. BrackettFinance Director

Only provide information regarding budget appropriation lines that are proposed to change in the budget. Revenue Line

Number

R0300

R0306

R0307

Amount Requested

Department Head - Increased based on prior years. 400

Reason For Request

Department Head - Increased based on what has been collected this year. 150

Department Head - Increased based on wage and benefit changes, and put the reimbursement for Assistant's time to 20%. 41,300


General GovernmentAssessing - Dept. 0213Department Overview

Mission:

Staffing


2000 Personnel Services 105,749 105,302 111,433 116,327 51,061 100,160 111,750 111,750 2500 Employee Benefits 43,288 45,060 46,351 50,739 21,740 43,520 46,740 46,740 3000 Purchased and Contractual Services 37,822 25,502 35,780 37,429 24,194 40,511 40,511 40,511 4000 Other Contractual Services - - - - - - - - 5000 Supplies 1,608 3,461 2,093 3,790 1,829 2,500 2,500 2,500 7000 Capital Outlay - 1,636 27,450 - - - - -

188,467 180,961 223,107 208,285 98,824 186,691 201,501 201,501 -3.98% 23.29% -6.64% 47.45% -10.37% -3.26% -3.26%

YTD (21,594) (6,784) (6,784)

69,098 69,020 69,248 71,038 35,686 72,030 72,030 72,030 -0.11% 0.33% 2.58% 50.23% 1.40% 1.40% 1.40%

YTD 992 992 992

119,371 111,941 153,859 137,246 63,139 114,661 129,471 129,471 -6.22% 37.45% -10.80% 46.00% -16.46% -5.67% -5.67%

YTD (22,585) (7,775) (7,775)

The Assessing Department includes the Assessor and Assistant Assessor, who are both shared with Camden and a full-time Administrative Assistant who is shared with Planning and Community Development and the Police Department.

Kerry Leichtman, Assessor

The Assessing Department is responsible for maintaining more than 6,000 real estate accounts; approximately 400 personal property business accounts; maintenance/updating tax maps; approving/denying and processing exemption requests; maintenance of GIS system and data updates; coordination of the Enhanced 9-1-1 emergency addressing system; property assessments; communicating valuation changes with affected residents; deed transfer processing and maintenance of deed and real estate transfer document records; real estate sales analysis; tax commitment and billing; state valuation/audit; current use program administration (open space, farm land, tree growth and working waterfront); research/process abatement requests; defend valuations at Board of Assessment Review proceedings; and must maintain a working knowledge of property tax laws and all applicable rules and regulations.

BUDGET SUMMARY

- To assess all Rockport properties equally and fairly in accordance with state law, so that no property owner is obligated to pay more or allowed to pay less than their fair share of the property tax;

NET Assessing Budget

FY 19-20 FY 20-21

Total Assessing Expenditures

Total Assessing Revenues

- To keep current with changes in state law, and in the latest technologies used in the fair and equitable determination of value;- To serve and respond to the public with courtesy and integrity.

-

50,000

100,000

150,000

200,000

250,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


General GovernmentAssessing - Dept. 0213


12/31/2019Personnel Services2110 Assessor 89,760 91,376 94,476 97,250 46,376 100,160 3.0% 100,160 3.0% 100,160 3.0%2205 Administrative Assistant (14 hrs./wk.) 15,989 13,926 16,956 19,077 4,685 - -100.0% 11,590 -39.2% 11,590 -39.2%2207 Part-time Board Assistant - - - - - - 0.0% - 0.0% - 0.0%

105,749 105,302 111,433 116,327 51,061 100,160 -13.9% 111,750 -3.9% 111,750 -3.9%Employee Benefits2505 Unemployment Compensation 271 213 177 400 97 350 -12.5% 370 -7.5% 370 -7.5%2510 Workers Compensation Insurance 497 357 278 580 78 530 -8.6% 590 1.7% 590 1.7%2520 Income Protection 957 812 779 1,240 398 1,080 -12.9% 1,200 -3.2% 1,200 -3.2%2530 Deferred Compensation 5,112 5,343 5,761 5,350 2,488 4,510 -15.7% 5,400 0.9% 5,400 0.9%2540 Health Insurance 28,516 27,489 28,387 31,570 13,246 26,880 -14.9% 28,130 -10.9% 28,130 -10.9%2550 FICA and Medicare Taxes 7,937 8,346 8,470 9,100 4,184 7,670 -15.7% 8,550 -6.0% 8,550 -6.0%2576 Mileage Stipend - 2,500 2,500 2,500 1,250 2,500 0.0% 2,500 0.0% 2,500 0.0%

43,288 45,060 46,351 50,739 21,740 43,520 -14.2% 46,740 -7.9% 46,740 -7.9%

3015 Computer Software Licenses 5,910 6,260 11,540 6,971 6,015 7,621 9.3% 7,621 9.3% 7,621 9.3%3026 Web Hosting (MapGEO, GIS) 1,000 1,000 1,167 7,200 7,167 7,200 0.0% 7,200 0.0% 7,200 0.0%3040 Legal Fees 10,400 - - - - - 0.0% - 0.0% - 0.0%3060 Professional Services 12,850 11,923 15,047 17,000 7,122 19,000 11.8% 19,000 11.8% 19,000 11.8%3095 Board of Assessment Review 200 300 400 400 - 500 25.0% 500 25.0% 500 25.0%3105 Travel Expenses 3,133 1,161 2,124 1,150 996 1,550 34.8% 1,550 34.8% 1,550 34.8%3320 Telephone 994 1,712 1,353 1,780 635 1,490 -16.3% 1,490 -16.3% 1,490 -16.3%3610 Computer Repairs & Maintenance 220 1,840 2,385 1,000 725 1,000 0.0% 1,000 0.0% 1,000 0.0%3805 Advertising 151 - - - 351 - 0.0% - 0.0% - 0.0%3820 Dues and Memberships 296 288 290 330 260 300 -9.1% 300 -9.1% 300 -9.1%3845 Tax Map Maintenance 25 100 550 200 100 300 50.0% 300 50.0% 300 50.0%3850 Printing 59 50 69 50 - 50 0.0% 50 0.0% 50 0.0%3920 Training and Education 2,585 868 855 1,348 823 1,500 11.3% 1,500 11.3% 1,500 11.3%

37,822 25,502 35,780 37,429 24,194 40,511 8.2% 40,511 8.2% 40,511 8.2%

5005 Food, Paper Goods & Other Food Supplies 54 10 59 50 - 50 0.0% 50 0.0% 50 0.0%5387 Tax Maps - - - 300 - - -100.0% - -100.0% - -100.0%

5405 Computer/Office Supplies 921 2,810 1,291 1,600 489 1,600 0.0% 1,600 0.0% 1,600 0.0%5425 Postage 633 641 552 650 117 650 0.0% 650 0.0% 650 0.0%5605 Books, Periodicals, Subscriptions - - 190 1,190 1,222 200 -83.2% 200 -83.2% 200 -83.2%

1,608 3,461 2,093 3,790 1,829 2,500 -34.0% 2,500 -34.0% 2,500 -34.0%

7315 Computer Equipment - 1,636 6,000 - - - 0.0% - 0.0% - 0.0%7335 Furniture and Fixtures - - - - - - 0.0% - 0.0% - 0.0%7405 Property Revaluation - - - - - - 0.0% - 0.0% - 0.0%7410 Mapping - - 21,450 - - - 0.0% - 0.0% - 0.0%

- 1,636 27,450 - - - 0.0% - 0.0% - 0.0%

188,468 180,961 223,107 208,285 98,824 186,691 -10.4% 201,501 -3.3% 201,501 -3.3%-3.98% 23.29% -6.64% 47.45% -10.37% -3.26% -3.26%

YTD (21,594) (6,784) (6,784)

R0400 Copies & Misc. 100 60 237 100 217 200 100.0% 200 100.0% 200 100.0%

R0404 Camden Reimbursement 68,998 68,960 69,012 70,938 35,469 71,830 1.3% 71,830 1.3% 71,830 1.3%

69,098 69,020 69,248 71,038 35,686 72,030 1.4% 72,030 1.4% 72,030 1.4%-0.11% 0.33% 2.58% 50.23% 1.40% 1.40% 1.40%

YTD 992 992 992

119,371 111,941 153,859 137,247 63,139 114,661 -16.5% 129,471 -5.7% 129,471 -5.7%-6.22% 37.45% -10.80% 46.00% -16.46% -5.67% -5.67%

YTD (22,586) (7,776) (7,776)

3 Employees (Assessor, shared Assistant Assessor and a shared Administrative Assistant)

EXPENDITURES

FY 19-20 FY 20-21Dept. Hd. Manager Board

*Items shared with Town of Camden

REVENUES

Total Assessing Revenues

NET Assessing Dept. Budget


Capital Items

Supplies

TOTAL- Assessing Expenditures


Department: 0213


2110

2205

2205

250525052510251025202520253025302540254025502550


3015

3060

3095

3105

3320

3820

3845

3920

1,490

Department Head - Applied 2% cost of living increase. 100,160


Town Manager - Changed based on changes to wages. 1,200

Department Head - Changed based on changes to wages. 7,670 Town Manager - Changed based on changes to wages. 8,550

Town Manager - Administrative Assistant time will be split 35% this budget, 35% in the Planning Department and the remaining 30% in the Police Department budget, in an effort to consolidate some part-time positions.

11,590

Town Manager - Changed based on changes to wages. 590

Town Manager - Based on changes in staff. 28,130

Town Manager - Changed based on changes in staff. 5,400



Department Head - Budget was too tight. Extra funding needed to take advantage of training opportunities. 1,550


Assessing Kerry LeichtmanAssessor



Department Head - Waiting on direction from Town Manager on how Administrative Assistant time will be split. -

Town Manager - Changed based on changes to wages. 370


Department Head - Caitlin's pay has increased, also $1000 to pay for professional time for tax table updates. 19,000

Department Head - Increased to cover planned trainings and two days at property tax school for Administrative Assistant.

26,880


Department Head - Board of Assessment Review (BAR) training through Maine Municipal Association, the fee has increased. 500

Department Head - Vision's fees have risen. 7,621

1,500

Department Head - Increased to help cover cost of having professional help when needed. 300

Department Head - Decreased as we no longer need funds for prior assistant. 300

Department Head - Based on changes in staff.

Department Head - Changed based on actual expense.



Assessing Kerry LeichtmanAssessor

Only provide information regarding budget appropriation lines that are proposed to change in the budget. Other Contractual Items Line Number


5387

5605



R0404


Amount Requested

Department Head - Removed because it is not needed. -

Reason For Request

Department Head - Decreased because this past year we needed to purchase Marshall & Swift books, we will not need to do this for another four (4) years.

200



Department Head - Increased based on changes in wages and benefits for the Assessor. 71,830



General Government William S. Post, Town ManagerMunicipal Building - Town Office - 0215

Purpose:

Staffing


2000 Personnel Services 16,572 2,637 16,297 - - - - - 2500 Employee Benefits 2,801 1,354 3,268 1,200 228 - - - 3000 Purchased and Contractual Services 52,872 87,933 73,557 76,607 46,008 82,338 80,638 80,638 4000 Other Contractual Services 3,153 5,465 3,113 5,050 1,839 3,375 3,375 3,375 5000 Supplies 14,462 8,937 10,981 15,050 8,495 17,620 17,620 17,620 7000 Capital Outlay 23,223 23,500 73,467 58,700 16,149 51,500 51,500 51,500

113,082 129,827 180,685 156,607 72,718 154,833 153,133 153,133 14.81% 39.17% -13.33% 46.43% -1.13% -2.22% -2.22%

YTD (1,774) (3,474) (3,474)

12,056 1,265 7,634 35,270 31 18,070 18,070 18,070 -89.50% 503.30% 362.03% 0.09% -48.77% -48.77% -48.77%

YTD (17,200) (17,200) (17,200)

101,027 128,561 173,051 121,337 72,687 136,763 135,063 135,063 27.25% 34.61% -29.88% 59.91% 12.71% 11.31% 11.31%

YTD 15,426 13,726 13,726

BUDGET SUMMARY

The Town Office building houses the offices which comprise General Government. Funding in this budget provides for the maintenance and upkeep of the Town Office, as well as operations for the Town's computer network.

NET Town Office Budget

FY 19-20 FY 20-21

Total Town Office Expenditures

Total Town Office Revenues

- 20,000 40,000 60,000 80,000

100,000 120,000 140,000 160,000 180,000 200,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


General GovernmentMunicipal Building - Town Office - 0215


12/31/2019Personnel Services2120 Administrative Assistant(20 hrs./wk.) 16,572 2,637 16,297 - - - 0.0% - 0.0% - 0.0%

16,572 2,637 16,297 - - - - - Employee Benefits2505 Unemployment Compensation 90 71 59 - - - 0.0% - 0.0% - 0.0%2510 Workers Compensation Insurance 1,450 1,051 810 1,200 228 - -100.0% - -100.0% - -100.0%

2520 Income Protection - 232 180 - - - 0.0% - 0.0% - 0.0%2530 Deferred Compensation - - 1,007 - - - 0.0% - 0.0% - 0.0%2540 Health Insurance - - - - - - 0.0% - 0.0% - 0.0%2550 FICA and Medicare Taxes 1,261 - 1,212 - - - 0.0% - 0.0% - 0.0%

2,801 1,354 3,268 1,200 228 - -1000.0% - -100.0% - -100.0%

3006 Professional Cleaning Service 5,844 5,587 6,207 7,800 3,600 7,800 0.0% 7,800 0.0% 7,800 0.0%3015 Computer Software & License Support 8,880 9,910 15,985 27,875 19,477 28,000 0.4% 28,000 0.4% 28,000 0.4%3025 Internet Activity Fees 2,998 3,066 2,675 3,000 1,470 3,000 0.0% 3,000 0.0% 3,000 0.0%3026 Web Hosting/Connectivity/Design 650 - - - - - 0.0% - 0.0% - 3090 Miscellaneous Contract 292 185 255 200 - 200 0.0% 200 0.0% 200 0.0%3105 Travel Expense - - 8 25 - - 0.0% - 0.0% - 0.0%3305 Electricity 6,658 6,346 5,912 7,880 1,785 8,178 3.8% 8,178 3.8% 8,178 3.8%3315 Sewer Usage Fees 590 470 629 525 143 630 20.0% 630 20.0% 630 20.0%3320 Telephone 6,123 5,158 5,294 5,640 3,027 6,000 6.4% 6,000 6.4% 6,000 6.4%3325 Water Usage Fees 370 326 310 370 77 390 5.4% 390 5.4% 390 5.4%3410 Copy Machine Lease 4,336 8,625 10,497 5,952 5,036 10,000 68.0% 10,000 68.0% 10,000 68.0%3425 Postage Meter Contracts 681 289 561 800 456 920 15.0% 920 15.0% 920 15.0%3606 Building Repairs & Maintenance 4,444 1,738 4,974 6,500 4,665 6,000 -7.7% 6,000 -7.7% 6,000 -7.7%3610 Computer Repairs & Maintenance 4,472 41,979 17,154 6,000 4,359 6,500 8.3% 6,500 8.3% 6,500 8.3%3620 Equipment Maintenance 5,035 2,500 1,113 2,500 - 2,500 0.0% 2,500 0.0% 2,500 0.0%3630 Mowing 1,071 1,387 1,713 1,270 1,513 1,700 33.9% - -100.0% - -100.0%

3820 Dues and Memberships 246 270 271 270 400 520 92.6% 520 92.6% 520 92.6%3840 Post Office Box 184 99 - - - - 0.0% - 0.0% - 0.0%

52,872 87,933 73,557 76,607 46,008 82,338 7.5% 80,638 5.3% 80,638 5.3%Other Contractual Services4105 Fire Alarm Monitoring - 2,907 - - - - 0.0% - 0.0% - 0.0%4110 Sprinkler System 2,639 1,471 1,445 3,500 757 1,500 -57.1% 1,500 -57.1% 1,500 -57.1%4115 Security Alarm System Monitoring 469 1,041 1,305 1,500 1,035 1,500 0.0% 1,500 0.0% 1,500 0.0%4126 Inspection/Testing-Hydro &Fire Ext. 46 46 363 50 46 50 0.0% 50 0.0% 50 0.0%4136 Generator Service - - - - - 325 100.0% 325 100.0% 325 100.0%

3,153 5,465 3,113 5,050 1,839 3,375 -33.2% 3,375 -33.2% 3,375 -33.2%

5005 Food, Paper Goods & Other Misc. Food Supplies 2,398 1,155 1,244 1,500 365 1,500 0.0% 1,500 0.0% 1,500 0.0%5205 Heating Fuel 2,142 3,021 4,967 4,750 968 4,920 3.6% 4,920 3.6% 4,920 3.6%5220 LP Gas - - - 3,500 1,207 3,500 0.0% 3,500 100.0% 3,500 0.0%5330 Operational Supplies 4,572 577 792 2,000 1,200 2,000 0.0% 2,000 0.0% 2,000 0.0%5405 Computer/Office Supplies 4,831 3,672 3,978 2,700 4,256 5,000 85.2% 5,000 85.2% 5,000 85.2%5425 Postage 200 200 - 200 - 200 0.0% 200 0.0% 200 0.0%5426 Postage Meter Supplies 319 313 - 400 501 500 25.0% 500 25.0% 500 25.0%

14,462 8,937 10,981 15,050 8,495 17,620 17.1% 17,620 17.1% 17,620 17.1%

FY 20-21

Supplies


EXPENDITURES



General GovernmentMunicipal Building - Town Office - 0215



7205 Building Improvements Reserve (G 2-3605-00) 12,000 - 10,000 - - 10,000 100% 10,000 -100% 10,000 100%

7206 Carpets, Painting, Brick Repair 11,223 - - - - - 0.0% - 0.0% - 0.0%

7316 Accounting Software -lease/purchase - - - - - - 0.0% - 0.0% - 0.0%

7314 Fiber Optics - - - - - - 0.0% - 0.0% - 0.0%

7315 Computer Equipment - - 7,552 35,200 16,149 18,000 -49% 18,000 -48.9% 18,000 -48.9%

7349 Generator - - 32,415 - - - 0% - 0% - 0%

7570 Computer Reserve (G 2-3600-00) - 17,000 17,000 17,000 - 17,000 0.0% 17,000 0.0% 17,000 0.0%

7572 Solar Power Reserve - 6,500 6,500 6,500 - 6,500 0.0% 6,500 0.0% 6,500 0.0%

23,223 23,500 73,467 58,700 16,149 51,500 -12.3% 51,500 -12.3% 51,500 -12.3%

113,082 129,827 180,685 156,609 72,718 154,833 -1.1% 153,133 -2.2% 153,133 -2.2%14.81% 39.17% -13.32% 46.43% -1.13% -2.22% -2.22%

YTD (1,776) (3,476) (3,476)

R0450 Copies 18 19 49 20 19 20 0.0% 20 0.0% 20 0.0%R0452 Misc. Reimbursement 38 1,247 33 50 12 50 0.0% 50 0.0% 50 0.0%R0456 Reserve Building Improvements (G 2-3605-00) 12,000 - - - - - 0.0% - 0.0% - 0.0%R0455 Use of Computer Reserve - - 7,552 35,200 - 18,000 -49% 18,000 -48.9% 18,000 -48.9%

12,056 1,265 7,634 35,270 31 18,070 -48.8% 18,070 -48.8% 18,070 -48.8%-89.50% 503.30% 362.03% 0.09% -48.77% -48.77% -48.77%

YTD (17,200) (17,200) (17,200)

101,027 128,561 173,051 121,339 72,687 136,763 12.7% 135,063 11.3% 135,063 11.3%27.25% 34.61% -29.88% 12.71% 11.31% 11.31%

59.9% 15,424 13,724 13,724 YTD

REVENUES

Total Town Office Revenues

NET Town Office Building Budget

Capital Items

TOTAL - Town Office Expenditures



Rockport Town Office Building


Department: 0215


2510


3015

3105

3305

3315

3320

3325

3410

3425

3606

3610

3630

3630

3820


3500

4136

520

Department Head - We need to have the Richardson Room painted, and some tiles replaced in the entry way. This money is also meant to cover any repairs that may be needed with systems in the building.

6,000

Department Head - Increased based on actuals and projected increases from the utility. 8,178



Town Office Building William S. PostTown Manager



Department Head - Annual servicing/inspection fee. 1,500 Department Head - Added to ensure the generator is serviced annually. 325

920

Department Head - Increased based on actuals and projected increases from the utility.

Town Manager - Public Works has budgeted to purchase a mower so that that department can mow at the municipal buildings.

-

6,500

Department Head - This has been moved to the appropriate department budget(s). -

Department Head - This covers our TRIO software, Microsoft annual fees, TrendMicro annual fees, and web hosting for the Town server.

28,000

Department Head - Removed as there is no employee allocated to this budget.

Department Head - Increased based on what has been spent year-to-date. Department Head - Increased based on current contract. 1,700


-

630

Department Head - Increased based on actuals and projected increases from the utility. 6,000

Department Head - Increased based on actuals and projected increases from the utility.

Department Head - Increased based on lease agreement.

390

Department Head - Increased based on lease agreement, and supply charges. 10,000

Department Head - Increased based on actuals ($320.00 gov office, $100 Amazon prime).



Town Office Building William S. PostTown Manager

Only provide information regarding budget appropriation lines that are proposed to change in the budget. Supplies Line

Numbers

5205

54055426


7205

7315

Revenue Line Number

R0455


Department Head - estimated based on use and projected price. 4,920

Department Head - increased based on actuals. 500 Department Head - increased based on actuals. 5,000


Department Head - The cost of the computers to be replaced per the replacement schedule. 18,000


Department Head - This was removed for FY20, but inlcuded for FY21. The fire alarm system needs some upgrades as it is 20+ years old; there is an issue with lack of storage space and as the building ages, we need to have funding to deal with issues that arise.

10,000

Department Head - To offset the purchase of the computers in expense line 7315. 18,000


General Government Megan A. Brackett, Finance DirectorInsurance - Dept. 0216

Purpose:


2000 Personnel Services - - - - - - - - 2500 Employee Benefits - - - - - - - - 3000 Purchased and Contractual Services 55,067 56,545 61,797 79,092 63,822 72,704 72,704 72,704 4000 Other Contractual Services - - - - - - - - 5000 Supplies - - - - - - - - 7000 Capital Outlay - - - - - - - -

55,067 56,545 61,797 79,092 63,822 72,704 72,704 72,704 2.68% 9.29% 27.99% 80.69% -8.08% -8.08% -8.08%

YTD (6,388) (6,388) (6,388)

23,721 15,507 10,602 3,135 3,328 6,135 6,135 6,135 -34.63% -31.63% -70.43% 106.16% 95.69% 95.69% 95.69%

YTD 3,000 3,000 3,000

31,346 41,038 51,195 75,957 60,494 66,569 66,569 66,569 30.92% 24.75% 48.37% 79.64% -12.36% -12.36% -12.36%

YTD (9,388) (9,388) (9,388)

Total Insurance Revenues

NET Insurance Budget

The Insurance budget provides funding for all Town insurances, to include property and casualty, public officials liability and vehicles.

BUDGET SUMMARYFY 19-20 FY 20-21

Total Insurance Expenditures

- 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


General GovernmentInsurance - 0216


12/31/2019Purchased and Contractual Services3720 Property & Casualty 20,489 21,776 26,935 29,629 25,337 27,871 -5.9% 27,871 -5.9% 27,871 -5.9%3725 Public Officials Liability 13,580 13,445 16,478 18,126 14,615 16,077 -11.3% 16,077 -11.3% 16,077 -11.3%3730 Vehicles Insurance 20,998 21,325 17,836 28,837 23,869 26,256 -8.9% 26,256 -9.0% 26,256 -9.0%3940 Insurance Deductible - - 548 2,500 - 2,500 0.0% 2,500 0.0% 2,500 0.0%

55,067 56,545 61,797 79,092 63,822 72,704 -8.1% 72,704 -8.1% 72,704 -8.1%

55,067 56,545 61,797 79,092 63,822 72,704 -8.1% 72,704 -8.1% 72,704 -8.1%2.68% 9.29% 27.99% 80.69% -8.08% -8.08% -8.08%

YTD (6,388) (6,388) (6,388)


R0502 MMA Insurance Dividend 6,408 4,599 5,212 - 3,328 3,000 100.0% 3,000 100.0% 3,000 #DIV/0!

R0503 WW Insurance Reimbursement 2,580 2,500 3,135 3,135 - 3,135 0.0% 3,135 0.0% 3,135 0.0%R0504 WC Premium Reimbursement 14,733 168 2,255 - - - 0.0% - 0.0% - R0505 Outside Insurance Reimbursement - 8,240 - - - - 0.0% - 0.0% -

23,721 15,507 10,602 3,135 3,328 6,135 95.7% 6,135 95.7% 6,135 95.7%-34.63% -31.63% -70.43% 106.16% 95.69% 95.69% 95.69%

YTD 3,000 3,000 3,000

NET Insurance Budget 31,346 41,038 51,195 75,957 60,494 66,569 -12.4% 66,569 -12.4% 66,569 -12.4%30.92% 24.75% 48.37% 79.64% -12.36% -12.36% -12.36%

YTD (9,388) (9,388) (9,388)

FY 20-21

EXPENDITURES

REVENUES

TOTAL Insurance Revenues

FY 19-20

TOTAL- Insurance Expenditures




Department: 0216



3720

3725

3730




Revenue Line Number

R0502



Insurance Megan A. BrackettFinance Director




Department Head - Adjusted based on estimated from our insurance carrier. 27,871

Department Head - Adjusted based on estimated from our insurance carrier. Manager and Finance Director certification factored into decrease.

16,077

Department Head - Adjusted based on estimated from our insurance carrier. 26,256

Department Head - Added this as we have received one every year for the past several years. 3,000






Annual Employee Fire Extinguisher Training

If you have any questions or concerns about fire safety please reach out to Fire Chief Jason Peasley.


Public Assistance

TOWN OF ROCKPORT

General Assistance


Public Assistance Diane Hamilton, Executive Assistant to the Town ManagerGeneral Assistance - Dept. 0303Department Overview

Mission:

Staffing


2000 Personnel Services 6,258 2,988 5,500 6,050 2,787 6,200 6,200 6,200 2500 Employee Benefits 740 341 534 650 237 730 570 570 3000 Purchased and Contractual Services 9,652 12,510 8,463 20,920 836 19,710 19,710 19,710 4000 Other Contractual Services - - - - - - - - 5000 Supplies 166 426 552 310 245 560 510 510 7000 Capital Outlay - - - - - - - -

16,816 16,265 15,049 27,930 4,105 27,200 26,990 26,990 -3.27% -7.48% 85.60% 14.70% -2.61% -3.37% -3.37%

YTD (730) (940) (940)

12,880 8,016 4,314 13,055 - 13,055 13,055 13,055 -37.76% -46.19% 202.63% 0.00% 0.00% 0.00%

YTD - - -

3,936 8,249 10,735 14,875 4,105 14,145 13,935 13,935 109.59% 30.14% 38.57% 27.60% -4.91% -6.32% -6.32%

YTD (730) (940) (940)


The purpose of General Assistance is to provide basic needs that may be essential to residents and families in Rockport during a time of need.

The General Assistance department provides citizens in need with temporary support for basic needs such as shelter, food, utilities and other necessities. The GA Administrator meets with people seeking assistance to determine qualifications and to help them seek other forms of assistance whenever warranted.

The General Assistance Administrator helps find or provides the services to assist people in need. The GA Administrator also serves as the Executive Assistant to the Town Manager. In the absence of the GA Administrator, the General Assistance requirements of the public are served by the Deputy General Assistance Adminstrator.

Total GA Revenues

NET GA Budget

FY 19-20

Total GA Expenditures

-

5,000

10,000

15,000

20,000

25,000

30,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21

Actual Actual Actual Budget Dept. Hd Manager Select Brd

Expenses

Revenue


Public AssistanceGeneral Assistance - 0303


12/31/2019Personnel Services2225 GA Administrator Stipend 6,258 2,988 4,500 4,950 2,272 5,060 2.2% 5,060 2.2% 5,060 2.2%2225 Deputy GA Administrator Stipend - - 1,000 1,100 515 1,140 3.6% 1,140 3.6% 1,140 3.6%

6,258 2,988 5,500 6,050 2,787 6,200 2.5% 6,200 2.5% 6,200 2.5%

2510 Workers Compensation Insurance 47 34 26 50 7 40 -20.0% 40 -20.0% 40 -20.0%2535 Maine Public Employees Retirement 137 - - - - - 0.0% - 0.0% - 0.0%2550 FICA and Medicare Taxes 435 227 388 480 169 410 -14.6% 410 -14.6% 410 -14.6%2575 Cell Phone Stipend 120 80 120 120 60 280 133.3% 120 0.0% 120 0.0%

740 341 534 650 237 730 12.3% 570 -12.3% 570 -12.3%

3015 Computer Software & License Support - - 1,200 1,200 - - -100.0% - -100.0% - -100.0%

3105 Travel Expenses 405 1,676 40 400 118 400 0.0% 400 0.0% 400 0.0%3305 Electricity Assistance 62 150 173 1,500 - 1,500 0.0% 1,500 0.0% 1,500 0.0%3315 Sewer Assistance 175 - - 250 - 250 0.0% 250 0.0% 250 0.0%3325 Water Assistance 331 - - 250 - 250 0.0% 250 0.0% 250 0.0%3330 Burial Assistance 785 - - - - - 0.0% - 0.0% - 0.0%3345 Food Assistance 45 483 398 500 - 500 0.0% 500 0.0% 500 0.0%3350 Fuel Assistance - 929 1,082 1,000 - 1,000 0.0% 1,000 0.0% 1,000 0.0%3355 Medical Assistance 179 - - - - - 0.0% - 0.0% - 0.0%3360 Rental/Mortgage Assistance 7,617 8,385 4,798 15,000 400 15,000 0.0% 15,000 0.0% 15,000 0.0%3365 Household/Personal Assistance 23 98 - 150 - 150 0.0% 150 0.0% 150 0.0%3370 All Other Utilities - - - - - - 0.0% - 0.0% - 0.0%3610 Computer Repair & Maintenance - 400 470 240 - 200 -16.7% 200 -16.7% 200 -16.7%3805 Advertising - 64 192 100 67 100 0.0% 100 0.0% 100 0.0%3820 Dues and Memberships 30 60 30 30 80 60 100.0% 60 100.0% 60 100.0%

3910 Miscellaneous Expenses - - - 150 - 150 0.0% 150 0.0% 150 0.0%3920 Training & Education - 265 80 150 170 150 0.0% 150 0.0% 150 0.0%

9,652 12,510 8,463 20,920 836 19,710 -5.8% 19,710 -5.8% 19,710 -5.8%

5005 Food, Paper Goods & Other Misc. Food Supplies - - - 50 - 50 0.0% - -100.0% - -100.0%

5405 Computer/Office Supplies 165 400 539 250 245 500 100.0% 500 100.0% 500 100.0%

5425 Postage 1 26 13 10 - 10 0.0% 10 0.0% 10 0.0%5605 Books and Periodicals - - - - - - 0.0% - 0.0% - 0.0%

166 426 552 310 245 560 80.6% 510 64.5% 510 64.5%

- - - - - - - -

16,816 16,265 15,049 27,930 4,105 27,200 -2.6% 26,990 -3.4% 26,990 -3.4%-3.27% -7.48% 85.60% 14.70% -2.61% -3.37% -3.37%

YTD (730) (940) (940)

R0551 General Assistance Miscellaneous - 150 - - - - 0.0% - 0.0% - 0.0%R0552 GA 70% Reimbursement 12,880 7,866 4,314 13,055 - 13,055 0.0% 13,055 0.0% 13,055 0.0%

12,880 8,016 4,314 13,055 - 13,055 0.0% 13,055 0.0% 13,055 0.0%-37.76% -46.19% 202.6% 0.00% 0.00% 0.00%

- - -

3,936 8,249 10,735 14,875 4,105 14,145 -4.9% 13,935 -6.3% 13,935 -6.3%109.59% 30.14% 38.57% 27.60% -4.91% -6.32% -6.32%

YTD (730) (940) (940)

TOTAL- General Assistance Expenditures

1 Employee (5 hours per week)

EXPENDITURES

FY 20-21


FY 19-20

Employee Benefits


Items in grey are reimbursed through the state at 70%.

NET General Assistance Budget

TOTAL General Assistance Revenues

REVENUES

Supplies

Capital Items


Department: 0303


2120222525102550

2575

2575


30153610

3820



50055405


Revenue Line Number

Department Head - Change based on adjustments to wages. 410


Department Head - Requesting 3% increase in stipend. 5,060

Department Head - Change based on adjustments to wages. 40 Department Head - Requesting 3% increase in stipend. 1,140


General Assistance Diane HamiltonGA Administrator


Department Head - Currently get $10.00/month requesting $20.00/month. 280


Town Manager - Increased the part of the stipend that comes from the Town Manager budget, this will put this employee up to the same stipend amount as other employees that receive this stipend.

120

Department Head - Not using Welpac. - Department Head - Decreased based on use. 200

Department Head - Increased to cover two annual memberships. 60




Town Manager - Removed as it is not used. -




Public SafetyTOWN OF ROCKPORT

Police Department Fire Department

Street Lights Animal Control

Harbor Public Safety Building

EMA West Rockport Fire Station

Police Department, 647,770

Fire Department, 571,510

Publicly Funded Utilties63,060

Animal Control, 7,090

Harbor, 191,020

Public Safety Building, 32,950

EMA, 6,380 West Rockport Fire Station, 15,729


Public Safety Randy Gagne, Police ChiefPolice Department - Dept. 0401Department Overview

Mission:

Staffing


2000 Personnel Services 332,047 331,527 335,991 339,120 166,683 349,150 350,750 350,750 2500 Employee Benefits 172,045 147,868 148,720 205,170 76,901 196,510 201,140 201,140 3000 Purchased and Contractual Services 20,339 27,456 26,283 31,975 10,008 31,900 31,900 31,900 4000 Other Contractual Services 52 130 140 150 131 150 150 150 5000 Supplies 21,300 27,416 26,298 29,080 7,882 28,830 28,830 28,830 7000 Capital Outlay 39,787 35,676 37,500 - - 35,000 35,000 35,000

585,570 570,073 574,932 605,495 261,604 641,540 647,770 647,770 -2.65% 0.85% 5.32% 43.20% 5.95% 6.98% 6.98%

YTD 36,045 42,275 42,275

21,589 10,251 3,374 9,200 2,694 3,700 3,700 3,700 -52.52% -67.09% 172.69% 29.29% -59.78% -59.78% -59.78%

YTD (5,500) (5,500) (5,500)

563,981 559,819 571,558 596,295 258,910 637,840 644,070 644,070 -0.74% 2.10% 4.33% 43.42% 6.97% 8.01% 8.01%

YTD 41,545 47,775 47,775

The mission of the Police Department is to maintain peace and order by providing high quality police services that are responsive to the needs of the community. We protect life and property by apprehending those who commit criminal acts, by developing partnerships to prevent, reduce, or eliminate neighborhood problems and by providing police services that are fair, professional and respectful of the dignity of all individuals.

The Rockport Police Department provides law enforcement services to its citizenry in the form of police protection, rural patrol, drug enforcement and many other areas involving public safety.

BUDGET SUMMARY

TOTAL Police Revenues

NET Police Dept. Budget

TOTAL- Police Dept. Expenditures

FY 19-20 FY 20-21

The Police Department is staffed with seven employees: One contracted Chief of Police (shared with Camden), a full-time Sergeant (supervisor), four full-time Patrol Officers and one shared employee who provides administrative assistant services.

- 100,000 200,000 300,000 400,000 500,000 600,000 700,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


Public SafetyPolice Department - 0401


12/31/2019Personnel Services2110 Police Chief Salary 37,130 38,130 38,863 39,300 16,550 40,990 4.3% 40,990 4.3% 40,990 4.3%2120 Administrative Assistant 43,520 29,715 22,939 23,530 11,310 24,240 3.0% 9,840 -58.2% 9,840 -58.2%2130 Sergeant 49,270 46,507 56,637 55,640 27,549 56,850 2.2% 56,850 2.2% 56,850 2.2%2135 Patrol Officers (4) 151,037 175,044 179,191 174,150 90,973 180,570 3.7% 180,570 3.7% 180,570 3.7%2140 Detail Pay 1,380 1,005 1,175 1,500 995 1,500 0.0% 1,500 0.0% 1,500 0.0%2155 Overtime 49,709 41,125 37,185 43,500 19,306 43,500 0.0% 43,500 0.0% 43,500 0.0%

Contingency - 0.0% 16,000 100.0% 16,000 100.0%

2210 Reserve/Part-Time Patrol Officer - - - 1,500 - 1,500 0.0% 1,500 0.0% 1,500 0.0%332,047 331,527 335,991 339,120 166,683 349,150 3.0% 350,750 3.4% 350,750 3.4%

2505 Unemployment Compensation 1,117 877 729 1,460 398 2,560 75.3% 2,320 58.9% 2,320 58.9%2510 Workers Compensation Insurance 18,712 13,563 10,460 15,700 2,940 12,650 -19.4% 12,650 -19.4% 12,650 -19.4%2520 Income Protection 2,416 2,010 1,867 2,470 1,115 2,550 3.2% 2,660 7.7% 2,660 7.7%2530 Deferred Compensation 4,775 3,451 2,940 6,560 2,572 4,580 -30.2% 4,580 -30.2% 4,580 -30.2%2535 Maine Public Employees Retirement 13,033 15,120 15,081 11,230 7,786 18,090 61.1% 18,800 67.4% 18,800 67.4%2540 Health Insurance 104,016 88,254 93,577 140,770 49,015 128,950 -8.4% 128,950 -8.4% 128,950 -8.4%2550 FICA and Medicare Taxes 27,977 24,593 23,682 26,560 12,866 26,710 0.6% 25,580 -3.7% 25,580 -3.7%

Contingency - 0.0% 5,000 100.0% 5,000 100.0%

2575 Cell Phone Stipend - - 385 420 210 420 0.0% 600 42.9% 600 42.9%172,045 147,868 148,720 205,170 76,901 196,510 -4.2% 201,140 -2.0% 201,140 -2.0%

3015 Computer Software Licenses & Upgrades - - - 200 - 200 0.0% 200 0.0% 200 0.0%3035 Laundry Service 2,155 1,746 1,914 2,600 785 2,600 0.0% 2,600 0.0% 2,600 0.0%3050 Medical/Psychological Exam 568 104 - 750 825 750 0.0% 750 0.0% 750 0.0%3090 Miscellaneous Contracts - 4,673 2,156 4,000 1,843 4,000 0.0% 4,000 0.0% 4,000 0.0%3105 Travel Expenses 478 1,096 1,575 1,900 - 1,900 0.0% 1,900 0.0% 1,900 0.0%3210 Vehicle Repairs & Maintenance 3,893 4,554 4,556 4,700 1,337 4,700 0.0% 4,700 0.0% 4,700 0.0%3320 Telephone; Vehicle Cell Phones 5,621 5,442 4,508 5,450 2,213 5,500 0.9% 5,500 0.9% 5,500 0.9%3610 Computer Repairs & Maintenance 2,614 3,948 6,518 4,000 1,425 4,000 0.0% 4,000 0.0% 4,000 0.0%3620 Equipment Maintenance 1,915 399 444 2,100 354 2,100 0.0% 2,100 0.0% 2,100 0.0%3805 Advertising 393 80 - 500 - 500 0.0% 500 0.0% 500 0.0%3820 Dues and Memberships 100 108 580 350 100 350 0.0% 350 0.0% 350 0.0%3840 Post Office Box 76 164 92 125 - - -100.0% - -100.0% - -100.0%

3850 Printing 302 202 24 300 - 300 0.0% 300 0.0% 300 0.0%3920 Training & Education 2,226 4,939 3,916 5,000 1,127 5,000 0.0% 5,000 0.0% 5,000 0.0%

20,339 27,456 26,283 31,975 10,008 31,900 -0.2% 31,900 -0.2% 31,900 -0.2%

4126 Inspection/Testing-Hydro &Fire Ext. 52 130 140 150 131 150 0.0% 150 0.0% 150 0.0%52 130 140 150 131 150 0.0% 150 0.0% 150 0.0%

5005 Food, Paper Goods & Other Misc. Food Supplies 108 131 216 150 17 150 0.0% 150 0.0% 150 0.0%5340 General Maintenance Supplies - 91 - 200 - 200 0.0% 200 0.0% 200 0.0%5405 Computer/Office Supplies 1,058 958 2,181 1,500 225 3,250 116.7% 3,250 116.7% 3,250 116.7%

5425 Postage 117 84 26 130 30 130 0.0% 130 0.0% 130 0.0%5450 Training Supplies 570 876 1,651 1,700 672 2,000 17.6% 2,000 17.6% 2,000 17.6%5505 Uniforms 3,457 2,639 3,932 3,500 1,568 3,500 0.0% 3,500 0.0% 3,500 0.0%5515 Safety Gear 1,706 9,553 4,091 4,000 - 4,000 0.0% 4,000 0.0% 4,000 0.0%5615 Statutes & Reference Books 322 377 410 400 410 400 0.0% 400 0.0% 400 0.0%5805 Gasoline 10,572 8,302 13,310 14,500 4,399 14,500 0.0% 14,500 0.0% 14,500 0.0%5810 Oil, Grease & Filters 341 213 - - - - 0.0% - 0.0% - 0.0%5814 Vehicle Change Over Parts 700 700 400 - - 700 100.0% 700 100.0% 700 100.0%

5815 Vehicle Maintenance Parts & Supplies 2,348 3,493 79 3,000 561 - -100.0% - -100.0% - -100.0%

21,300 27,416 26,298 29,080 7,882 28,830 -0.9% 28,830 -0.9% 28,830 -0.9%

7 Employees (1 Police Chief, 1 Sgt., 4 FT Patrol Officers, and 1 Administrative Assistant)


Supplies


Employee Benefits


EXPENDITURES


Public SafetyPolice Department - 0401


7 Employees (1 Police Chief, 1 Sgt., 4 FT Patrol Officers, and 1 Administrative Assistant)


7250 Cruiser Purchase 33,382 17,176 - - - 30,000 100.0% 30,000 100.0% 30,000 100.0%

7306 Equipment 3,405 18,500 - - - - 0.0% - 0.0% - 0.0%7535 Police Dept. Vehicle Reserve (G2-3610-00) 3,000 - - - - 5,000 100.0% 5,000 100.0% 5,000 100.0%

7536 Career Development Reserve - - 35,000 - - - 0.0% - 0.0% - 0.0%7538 Radios Reserve - - 2,500 - - - 0.0% - 0.0% - 0.0%

39,787 35,676 37,500 - - 35,000 100.0% 35,000 100.0% 35,000 100.0%

585,570 570,073 574,932 605,495 261,604 641,540 6.0% 647,770 7.0% 647,770 7.0%-2.65% 0.85% 5.32% 43.20% 5.95% 6.98% 6.98%

YTD 36,045 42,275 42,275


R0602 Grant Refund - 256 - - - - 0.0% - 0.0% - 0.0%R0603 Police Misc. Reimbursement 115 450 950 2,400 374 900 -62.5% 900 -62.5% 900 -62.5%R0604 Police Detail 205 2,500 1,082 300 1,495 1,500 400.0% 1,500 400.0% 1,500 400.0%

R0605 Police Department Receipt (Tickets) 2,269 1,646 1,342 1,500 825 1,300 -13.3% 1,300 -13.3% 1,300 -13.3%R0609 Use of Vehicle Reserve 19,000 - - - - - 0.0% - 0.0% - 0.0%R0611 Use of Career Development Reserve - 4,939 - 5,000 - - -100.0% - -100.0% - -100.0%

R0610 Misc. Police Grants - 460 - - - - 0.0% - 0.0% - 0.0%

21,589 10,251 3,374 9,200 2,694 3,700 -59.8% 3,700 -59.8% 3,700 -59.8%-52.52% -67.09% 172.69% 29.29% -59.78% -59.78% -59.78%

YTD (5,500) (5,500) (5,500)

563,981 559,819 571,558 596,295 258,910 637,840 7.0% 644,070 8.0% 644,070 8.0%-0.74% 2.10% 4.33% 43.42% 6.97% 8.01% 8.01%

YTD 41,545 47,775 47,775

FY 20-21

REVENUESDept. Hd. Manager Board

TOTAL Police Dept. Revenues

NET Police Dept. Budget

FY 19-20

TOTAL - Police Dept. Expenditures

Capital Items


Department: 0401


2110

2120

2120

2130

2135

25052505251025202520253025352535

2540

25502550

2575

ContingencyContingency


3320

3840


Town Manager - Changes based on changes in wages. 2,660

Department Head - Changes based on changes in wages. 26,710

Town Manager - Increased stipend so that all employees that receive the same amount. 600

Department Head - Adjustments based on Union Contract. This may change as the contract expires June 30, 2020. 180,570



18,090 Department Head - Changes based on changes in wages. 4,580 Department Head - Changes based on changes in wages.

Department Head - Changes based on changes in staff elections.



128,950

Department Head - Applied 3% pay increase. 24,240



Police Department Randy GagnePolice Chief



56,850

Town Manager - Reduced to utilize shared employee that will be available 40 hours per week instead of 20 hours per week. 9,840


Department Head - Adjustments based on Union Contract. This may change as the contract expires June 30, 2020.

Department Head - Amount projected to pay to Camden for wages for Police Chief. 40,990

5,000

Department Head - Removed as all mail will be delivered to Town Office. -

Town Manager - Union negotiations for wages and benefits. 16,000


Town Manager - Union negotiations for wages and benefits.

5,500 Department Head - Increased based on actuals.




Police Department Randy GagnePolice Chief


Numbers

5405

5450

5814

5815


7250

7535

Revenue Line NumberR0603R0604R0605R0611

Reason For Request

Department Head - Increased based on actuals, and increased by $1,550 to cover a new router to connect the systems to the server at the Town Office.

Amount Requested

Department Head - Increased as we expect to replace a cruiser this year. 700

Department Head - Increased based on new schedule. 5,000

-

Amount Requested

Department Head - Increased for cruiser purchase, see new schedule. 30,000

Department Head - Removed as we do not complete any of the vehicle repairs ourselves.

Department Head - Increased based on actuals and projected ammo needs. 2,000

3,250

Reason For Request


Department Head - Reduced as it is not needed. -


900

Department Head - Reduced based on actuals. 1,300

Department Head - Reduced based on actuals.


FY 2020-2021 FY 2021-2022 FY 2022-2023 FY 2023-2024 FY 2024-2025 FY 2025-2026 FY 2026-2027Vehicle: Crusier 69 SUV Crusier 70 Crusier 69 SUV Crusier 70 Crusier 69

Reserve Funds Available 864 5,995 11,901 18,700 26,528 24,539 27,249 Interest Earned (Reserve) 131 906 1,799 2,828 4,011 3,710 4,120 Budgeted Reserve Fund Deposit 5,000 5,000 5,000 5,000 39,000 39,000 39,000 Adjusted Reserve Balance 5,995 11,901 18,700 26,528 69,539 67,249 70,369

Purchase of Vehicle (Budgeted) 35,000 45,000 40,000 45,000 50,000 45,000 45,000 Trade of Old Vehicle (estimate) (5,000) (5,000) (5,000) (5,000) (5,000) (5,000) (5,000) Use of Reserve - - - - (45,000) (40,000) (40,000) Net Expenditure 30,000 40,000 35,000 40,000 - - -

Ending Reserve Balance 5,995 11,901 18,700 26,528 24,539 27,249 30,369

FY 2027-2028 FY 2028-2029 FY 2029-2030 FY 2030-2031 FY 2031-2032 FY 2032-2033 FY 2033-2034SUV Crusier 70 Crusier 69 SUV Crusier 70 Crusier 69 SUV

Reserve Funds Available 30,369 23,961 26,584 29,604 23,080 25,569 28,436 Interest Earned (Reserve) 4,592 3,623 4,020 4,476 3,490 3,866 4,299 Budgeted Reserve Fund Deposit 39,000 39,000 39,000 39,000 39,000 39,000 39,000 Adjusted Reserve Balance 73,961 66,584 69,604 73,080 65,569 68,436 71,735

Purchase of Vehicle (Budgeted) 55,000 45,000 45,000 55,000 45,000 45,000 55,000 Trade of Old Vehicle (estimate) (5,000) (5,000) (5,000) (5,000) (5,000) (5,000) (5,000) Use of Reserve (Budgeted) (50,000) (40,000) (40,000) (50,000) (40,000) (40,000) (50,000) Net Expenditure - - - - - - -

Ending Reserve Balance 23,961 26,584 29,604 23,080 25,569 28,436 21,735

*Purcahse of new vehicles includes set-up and any new equipment that may be required.

Police Department Vehicle Replacement Schedule - 14 Year Plan


Nature of the Incident 2015 2016 2017 2018 2019911 Hang-up 102 52 53 116 145 911 Open Line - 7 9 1 33 Abandoned Vehicle 4 5 3 11 9 Motor Vehicle Accident - - 76 30 19 Administrative 111 118 119 144 184 Agency Assistance 214 225 187 205 216 Air Craft Problem - - - - 1 Alarm 279 305 233 209 198 Alcohol Offense 7 13 5 - - Ambulance Assist - 3 1 - 3 Animal/Bite Attack - 6 7 4 3 Animal Noise 4 4 1 1 8 Animal Problem 39 72 41 31 34 Animal Welfare 17 32 12 15 19 Arson - 1 - - - Assault 20 10 5 5 10 Sexual Assault 1 - 2 1 1 Attempt to Locate 1 2 2 - 1 ATV Operation Problem 1 1 3 3 - Back Pain - - - - - Bail Check 21 17 9 9 9 Violation of Bail Conditions 33 40 15 13 18 Boating Accident or Incident 1 1 - - - Burglary 16 7 5 2 4 Burglary of a Motor Vehicle 4 16 1 2 5 Business/License Checks - 12 9 2 - Business/License Problem - 2 - - - Car/Vehicle Fire 3 1 2 - - Car/Deer 10-55 32 34 38 46 31 Check in Per Court Order 1 129 70 142 83 Child Abuse/Neglect 2 2 - 3 1 Citizen Assist 51 37 45 76 53 Citizen Dispute - 6 2 - - Citizen Problem 23 19 34 13 21 Communications Problem 1 2 2 1 1 Criminal Mischief 26 27 22 9 19 Custodial Interference 8 9 2 4 3 Dead Body - 2 9 5 5 Deliver Message 10 8 6 4 9 Diabetic Emergency - 1 - - - Detail Assignment 24 15 14 23 24 Disabled Vehicle 53 54 61 54 53 Disorderly Conduct 63 78 67 59 58 Domestic 25 27 23 20 30 Drug Take Back 5 3 4 6 8

Total Police Instances


Nature of the Incident 2015 2016 2017 2018 2019Total Police Instances

Controlled Substance Problem 49 30 18 25 13 Elevator Emergency - 2 - 1 - Emergency 1 1 - - - Traffic - Erratic Oper Vehicle 206 196 196 170 157 Escort 10 16 25 15 16 False Information to Police 1 - - - - Explosives Problem - 1 - - - Traffic Accident-Fatal - 1 - - 1 Misc. Fire - - - - - Fire Alarm - - - - - Fingerprinting 4 6 7 4 4 Fireworks 5 6 2 2 2 Fish & Game 8 4 4 19 12 Foot Patrol - - - - 1 Forgery - - 1 - - Found Property 30 34 22 18 19 Fraud 23 26 17 11 19 Gas Drive Off 5 5 2 5 11 Grass/Woods/Forest Fire - - - - - Harassment 34 29 28 30 30 Hit and Run 10-55 17 20 20 19 20 Identity Theft 8 4 - 2 1 Illegal Burning 3 4 1 - - Information Report 156 126 180 235 226 Intoxicated Person 18 27 20 18 16 Juvenile Problem 34 30 34 21 16 K-9 Search - - - - - Litter/Pollution/Public Health 2 9 7 9 75 Lockout - 2 4 4 5 Loitering - 1 - 1 1 Lost Animal - - 2 7 5 Lost Property 22 18 12 17 15 Medical Emergency - - - 1 - Mental Health Issue 62 39 24 29 41 Miscellaneous CAD Call Report 2 1 1 3 7 Missing Person 3 5 10 8 6 Non-sufficient Funds Check 5 5 6 2 1 Nuisance 17 22 14 12 13 Obstructing Gov't Admin 2 2 - 1 - DUI Alcohol or Drugs 31 33 20 13 16 OUI Detail 14 - - - - Overdose - 4 1 - 1 Paperwork Served For Other Agency 45 22 21 28 47 Paperwork Served For This Agency 3 16 9 11 19 Parking Problem 58 47 30 54 163



Traffic Accident w/ Damage 117 128 85 117 116 Pedestrian Check 22 13 27 14 13 Violation of Protection From Abuse 9 5 2 3 2 Traffic Accident w/ Injuries 29 32 15 9 24 Police Information 6 10 5 1 2 Pornography 1 1 1 2 - Probation/Bail Check 11 8 2 1 3 Probation Violation 6 - 3 1 4 Release of Property 7 7 4 1 7 Property Check 603 582 626 1,668 1,375 Property Damage, Non Vandalism - 6 3 3 6 Public Relations 1 9 9 10 758 Public Works Referral 33 27 20 23 49 Radar Detail 347 267 277 442 332 Recovered Stolen Property 8 3 2 - - Recovered Stolen Vehicle - 1 - - 2 Robbery 1 - - - - Runaway Juvenile 1 6 1 2 - School Visit 41 32 45 206 162 Sex Offense 2 2 - - - Search & Rescue - - - - - Search Warrant 1 - 1 5 7 Sex Offender Registry Noncompliance - - 1 1 - Sex Offender Registration 2 - 2 5 9 Report of Shots Fired 12 17 4 10 10 Smoke Investigation - 1 - 2 - Stalking 2 1 - 1 3 Stray Animal 16 17 24 24 28 Suicide - 2 1 - 2 Attempted Suicide 1 1 2 1 - Suspicious Vehicle 71 54 89 94 112 Suspicious Person/Circumstance 69 85 60 62 61 Theft 38 44 38 42 31 Theft of Services 3 1 2 1 2 Theft - Automobile 3 3 2 1 1 Theft - Motorcycle - - - 1 - Threatening 26 21 16 18 17 Tobacco Problem 4 - 1 - - Traffic Detail 10 5 7 17 12 Traffic Hazard 62 58 49 78 102 Traffic Violation 793 385 274 298 178 Traffic Stop 53 46 60 55 52 Trespassing 29 46 28 32 31 Underage Drinking 4 - - - - Unsecure Premise 20 17 12 7 23



Utility Problem 25 34 28 41 30 Vagrancy - - 1 - - Vehicle Off Roadway No Damage 45 35 46 29 20 Vehicle Maintenance 149 116 101 115 93 Vehicle Search 29 12 2 2 1 Vehicle Theft - 1 1 1 - VIN Number Inspection 6 8 3 3 4 Wanted Person 39 27 19 25 26 Weapon Offense 1 1 - - - Well-Being Check 707 618 575 519 281 TOTAL POLICE CALLS 5,545 4,994 4,513 6,057 6,289

5,545

4,994

4,513

6,057 6,289

-

1,000

2,000

3,000

4,000

5,000

6,000

7,000 Total Number of Police Responses

2015 2016 2017 2018 2019



Officer Jacob Powers

Sergeant James Moore

Officer Antonio Del Vecchio

Officer Travis FordChief Randy Gagne

Administrative Assistant Craig Cooley

Rockport Police Department Officers and Staff


Public Safety Jason Peasley, Fire ChiefFire Department and Emergency Response Services - 0403Department Overview

Mission:

Staffing


2000 Personnel Services 104,915 113,485 129,537 131,750 73,143 151,050 151,050 151,050 2500 Employee Benefits 42,761 41,242 40,415 49,690 19,473 49,960 49,960 49,960 3000 Purchased and Contractual Services 15,192 17,515 12,097 15,600 5,605 15,730 19,280 19,220 4000 Other Contractual Services 26,452 9,238 9,304 9,900 6,263 11,750 11,750 11,750 5000 Supplies 65,000 59,531 60,685 57,900 31,198 57,900 57,900 57,900 7000 Capital Outlay 147,833 159,081 217,723 281,040 122,938 281,570 281,570 275,320

402,152 400,089 469,762 545,879 258,620 567,960 571,510 565,200 -0.51% 17.41% 16.20% 47.38% 4.05% 4.70% 3.54%

YTD 22,081 25,631 19,321

65,308 47,935 132,503 146,190 1,342 135,320 135,320 135,320 0.92% (10,870) (10,870) (10,870) YTD

336,844 352,154 337,259 399,689 257,278 432,640 436,190 429,880 4.55% -4.23% 18.51% 64.37% 8.24% 9.13% 7.55%

YTD 32,951 36,501 30,191

The Rockport Fire Department provides fire protection and emergency response services, operating out of two stations. These services include responding to traffic accidents; answering emergency alarms (both residential and commercial); and answering calls in response to fires and other types of emergencies.

The mission of the Rockport Fire Department is to protect its citizens and their property from fires and other emergencies. Our goal is to minimize the loss of life and property when fires and other emergencies do occur.

FY 20-21BUDGET SUMMARY

The Fire Department is staffed with one full-time Fire Chief and approximately 25 to 35 volunteer firefighters annually.

NET Fire Dept. Budget

FY 19-20

TOTAL -Fire Dept. Revenues

TOTAL- Fire Dept. Expenditures

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


Public SafetyFire Department - 0403 I Employee (1 Chief and approximately 25-35 Volunteer Firefighters)


12/31/2019Personnel Services2110 Fire Chief 63,059 64,746 69,000 71,250 33,867 73,150 2.7% 73,150 2.7% 73,150 2.7%2215 Volunteer Firefighters 38,046 39,129 47,630 49,000 31,171 64,000 30.6% 64,000 30.6% 64,000 30.6%2223 Station Coverage Stipends - 2,505 5,068 3,500 315 3,500 0.0% 3,500 0.0% 3,500 0.0%2224 Officer Stipends 3,810 7,105 7,840 8,000 7,790 10,400 30.0% 10,400 30.0% 10,400 30.0%

104,915 113,485 129,537 131,750 73,143 151,050 14.6% 151,050 14.6% 151,050 14.6%

2505 Unemployment Compensation 181 142 118 460 64 460 0.0% 460 0.0% 460 0.0%2510 WC and Blanket VF Coverage 12,980 9,850 7,861 12,890 1,884 8,200 -36.4% 8,200 -36.4% 8,200 -36.4%2520 Income Protection 672 708 723 770 380 790 2.6% 790 2.6% 790 2.6%2525 Retiree Life Insurance 161 117 211 250 125 250 0.0% 250 0.0% 250 0.0%2530 Deferred Compensation - - - - - 3,300 100.0% 3,300 100.0% 3,300 100.0%

2540 Health Insurance 20,531 21,982 21,761 24,710 11,344 24,420 -1.2% 24,420 -1.2% 24,420 -1.2%2550 FICA and Medicare Taxes 7,936 8,143 9,141 10,010 5,375 11,940 19.3% 11,940 19.3% 11,940 19.3%2575 Cell Phone Stipend 300 300 600 600 300 600 0.0% 600 0.0% 600 0.0%

42,761 41,242 40,415 49,690 19,473 49,960 0.5% 49,960 0.5% 49,960 0.5%

3015 Computer Software License & Support - - - 300 - 300 0.0% 300 0.0% 300 0.0%3035 Laundry Service 260 131 434 500 179 500 0.0% 500 0.0% 500 0.0%3050 Medical Exam 180 328 200 300 - 300 0.0% 300 0.0% 300 0.0%3105 Travel Expenses 1,161 613 - 550 - 550 0.0% 550 0.0% 550 0.0%3210 Vehicle Repairs & Maintenance 6,992 4,659 4,864 5,000 3,964 5,000 0.0% 5,000 0.0% 5,000 0.0%3320 Telephone; Vehicle Cell Phone 1,919 1,790 2,285 2,270 1,012 2,400 5.7% 2,400 5.7% 2,400 5.7%3606 Building & Structure Repair & Maintenance 14 1,150 260 1,150 - 1,150 0.0% 1,150 0.0% 1,150 0.0%3610 Computer Repairs & Maintenance 180 825 1,965 300 200 300 0.0% 300 0.0% 300 0.0%3620 Equipment Repairs & Maintenance 2,781 5,934 1,429 3,650 251 3,650 0.0% 3,650 0.0% 3,650 0.0%3820 Dues and Memberships 393 138 141 320 - 320 0.0% 320 0.0% 320 0.0%3840 Post Office Box - 82 92 60 - 60 0.0% 60 0.0% - -100.0%

3850 Printing 379 - - - - - 0.0% - 0.0% - 0.0%3910 Other Miscellaneous Expense 100 95 - - - - 0.0% - 0.0% - 0.0%3920 Training & Education 832 1,769 428 1,200 - 1,200 0.0% 4,750 295.8% 4,750 295.8%

15,192 17,515 12,097 15,600 5,605 15,730 0.8% 19,280 23.6% 19,220 23.2%

4106 Hose Testing 3,485 3,571 3,190 4,000 3,966 4,000 0.0% 4,000 0.0% 4,000 0.0%4107 Ladder Testing 405 605 635 600 835 850 41.7% 850 41.7% 850 41.7%4125 SCBA Flow Tests 365 2,296 800 1,250 148 1,250 0.0% 1,250 0.0% 1,250 0.0%4126 Inspecting/Testing Fire Ext 396 229 169 400 366 400 0.0% 400 0.0% 400 0.0%4127 Pump Testing 3,180 2,140 4,156 3,200 750 4,800 50.0% 4,800 50.0% 4,800 50.0%4131 Vehicles Inspections 193 396 355 450 198 450 0.0% 450 0.0% 450 0.0%4305 Northeast Mobile Health Contract* 18,429

*Northeast moved to Other Public Safety Services 26,452 9,238 9,304 9,900 6,263 11,750 18.7% 11,750 18.7% 11,750 18.7%

FY 20-21


EXPENDITURES


Employee Benefits



Public SafetyFire Department - 0403 I Employee (1 Chief and approximately 25-35 Volunteer Firefighters)



5005 Food, Paper Goods & Other Misc. Food Supplies 959 751 1,444 1,000 1,077 1,000 0.0% 1,000 0.0% 1,000 0.0%5230 Aviation Fuel 141 189 185 300 53 300 0.0% 300 0.0% 300 0.0%5330 Cleaning & Disinfecting Supply 169 - - - - - 0.0% - 0.0% - 0.0%5340 General Maintenance 86 381 - 250 120 250 0.0% 250 0.0% 250 0.0%5356 Radios & Pagers 7,847 8,297 7,734 8,000 6,733 8,000 0.0% 8,000 0.0% 8,000 0.0%5380 Signs 390 950 149 400 - 400 0.0% 400 0.0% 400 0.0%5395 Fire Equipment 17,858 16,717 21,252 18,000 5,282 18,000 0.0% 18,000 0.0% 18,000 0.0%5405 Computer/Office Supplies 710 1,356 1,493 650 207 650 0.0% 650 0.0% 650 0.0%5415 General Supplies 2,610 1,376 1,899 1,000 208 1,000 0.0% 1,000 0.0% 1,000 0.0%5425 Postage 82 48 55 50 11 50 0.0% 50 0.0% 50 0.0%5435 Public Relations Supplies 1,942 1,540 147 1,350 1,600 1,350 0.0% 1,350 0.0% 1,350 0.0%5450 Training Supplies 189 1,147 40 500 - 500 0.0% 500 0.0% 500 0.0%5505 Clothing/Uniforms 1,737 1,777 1,123 900 530 900 0.0% 900 0.0% 900 0.0%5515 Safety Gear 16,541 14,694 8,423 11,050 10,194 11,050 0.0% 11,050 0.0% 11,050 0.0%5605 Books Periodicals Subscriptions 385 - - 150 - 150 0.0% 150 0.0% 150 0.0%5610 Emergency Reporting 1,188 1,323 1,302 1,400 828 1,400 0.0% 1,400 0.0% 1,400 0.0%5710 Small Tools & Misc. Equipment 870 817 202 1,000 - 1,000 0.0% 1,000 0.0% 1,000 0.0%5805 Gasoline 2,566 2,111 3,250 2,500 1,133 2,500 0.0% 2,500 0.0% 2,500 0.0%5806 Diesel Fuel 1,827 1,599 1,900 2,000 54 2,000 0.0% 2,000 0.0% 2,000 0.0%5810 Oil, Grease, & Filters 1,375 48 1,671 2,400 202 2,400 0.0% 2,400 0.0% 2,400 0.0%5815 Vehicle Maintenance Parts & Supplies 5,529 4,412 8,417 5,000 2,967 5,000 0.0% 5,000 0.0% 5,000 0.0%

65,000 59,531 60,685 57,900 31,198 57,900 0.0% 57,900 0.0% 57,900 0.0%

7255 Fire Department Lease Purchase 63,106 64,353 119,630 146,040 88,599 135,320 -7.3% 135,320 -7.3% 135,320 -7.3%Fire Chief Truck lease/prchs (3 yrs.)Fire Truck lease/purchase (10 years) 46,710 46,710 46,710 46,710 15,660 46,710 0.0% 46,710 0.0% 46,710 0.0%Fire Truck lease/purchase (10 years) 17,643 72,920 72,930 72,924 72,930 0.0% 72,930 0.0% 72,930 0.0%Fire Chief Truck lease/prchs (3 yrs.) 26,400 15,680 0.0% 15,680 100.0% 15,680 0.0%Hose Purchase - - 12,031 9,000 8,775 9,000 0.0% 9,000 0.0% 9,000 0.0%

7538 Radio Reserve - - 11,250 - - 11,250 100.0% 11,250 100.0% 5,000 0.0%7325 Electrical Improvements 3,568 2,199 565 - - - 0.0% - -100.0% - 0.0%7370 Public Safety Equipment (AED) - - - - - - 0.0% - 0.0% - 0.0%7375 SCBA 11,158 12,528 12,528 26,000 25,564 26,000 0.0% 26,000 0.0% 26,000 0.0%7520 Vehicle Reserve (G 2-3660-00) 70,000 80,000 85,000 100,000 - 100,000 0.0% 100,000 0.0% 100,000 0.0%

147,833 159,081 217,723 281,040 122,938 281,570 0.2% 281,570 0.2% 275,320 -2.0%

402,152 400,089 469,762 545,879 258,620 567,960 4.0% 571,510 4.7% 565,200 3.5%-0.51% 17.41% 16.20% 4.05% 4.70% 3.54%

47.4% 22,081 25,631 19,321 YTD

*Fiscal Year 16-17 all West Rockport expenses were moved to a separate departmental budget (0404)

R0651 Receipts - Fire Department - 200 6,542 - - - 0.0% - 0.0% - 0.0%R0652 Use of Reserve (G 2-3660-00) 63,112 46,710 125,733 146,040 - 135,320 -7.3% 135,320 -7.3% 135,320 -7.3%R0653 Miscellaneous Revenue 2,000 - - - - - 0.0% - 0.0% - 0.0%R0654 On-line Fire Permits 196 - 228 150 - - -100.0% - -100.0% - -100.0%

R0655 Grants - 1,025 - - 1,342 - 0.0% - 0.0% - 0.0%

65,308 47,935 132,503 146,190 1,342 135,320 -7.4% 135,320 -7.4% 135,320 -7.4%-7.44% -7.44% -7.44%

0.9% (10,870) (10,870) (10,870) YTD

336,844 352,154 337,259 399,689 257,278 432,640 8.2% 436,190 9.1% 429,880 7.6%4.55% -4.23% 18.51% 64.37% 8.24% 9.13% 7.55%

32,951 36,501 30,191

NET Fire Dept. Budget

REVENUE

TOTAL Fire Dept. Revenues

TOTAL - Fire Dept. Expenditures

Capital Items

Supplies



Rockport Engine 24 in the Christmas by the Sea Parade


Department: 0403


2110

2215

2224

25102520253025402550


3320

3840

3920


4107

4127


Department Head - Changed based on changes in wages. 790

Reason For Request


Department Head - Yearly mandated ladder testing price has increased by $250. 850

Department Head - Yearly mandated testing is now $1,200 a truck. 4,800

Reason For Request



Fire Department Jason PeasleyFire Chief


Department Head - Changed based on actuals. 8,200

Department Head - Increased based on number of calls and hours, and added a 3% cost of living increase. 64,000


Department Head - Officer stipends increased based on responsibility and time increases. 10,400

Amount Requested



Select Board - Removed to keep in line with the adjustments made in other departments to have all mail sent to the Town Office mail box.

-

Amount Requested

Town Manager - Increased to cover the cost of three firefighters going through Emergency Medical Technician (EMT) training plus an allowance of $1,000 for annual training.

4,750

Department Head - Changes based on actuals. 2,400

Department Head - Changed based on employees elections. 24,420



Fire Department Jason PeasleyFire Chief


Numbers

7255

7538

7538


R0654


Department Head - Reduced to match actual lease payments. 135,320 Department Head - Removed because we no longer use the state service. -


Department Head - Changed based on actual lease payment for new truck. 135,320

Select Board - Reduced as the county does not currently have a plan in place for the switch to digital radios. They currently are not planning on replacing them before July 2022. This will be reviewed again next year.

5,000

Department Head - Removed last year for budgeting reasons, putting it in again this year as we have spent money out of the reserve, and we will need some money when the county moves to digital radios.

11,250


1 2 3 4 5 6 7 8

ItemYear

RequiredOriginal Principal FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28

E-One Typhoon Pumper $399,500 3.30% $20,854 $46,706 $46,706 $46,706 $46,706 $46,706 $46,706 $46,706 $46,706Fire Truck #23* $585,000 4.25% $47,181 $79,023 $79,023 $79,023 $79,023 $79,023 $79,023 $79,023 $79,023Pick-up Truck w/ plow 1 $75,000 4.00% $4,200 $26,400 $26,400Pick-up Truck w/ plow 5 $80,000 4.00% $4,210 $28,070 $28,070 $28,070Fire Truck # 21 6 $650,000 4.00% $50,000 $70,000 $70,000 $70,000

$1,789,500 $72,235 $152,129 $152,129 $125,729 $125,729 $153,799 $223,799 $223,799 $195,729*Replacing 23 & 25; Price increased to $585,000

9 10

FY 28-29 FY 29-30 PaybackE-One Typhoon Pumper $420,354 10 yrs

Fire Truck #23* $79,023 $79,023 $632,181 10 yrs

Pick-up Truck w/ plow $79,200 3 yrs


Fire Truck # 21 $70,000 $70,000 $350,000 $700,000 10 yrs

$149,023 $149,023 $350,000

1st 10 Year Period 2nd 10 Year Period

Annual Contribution Balance Balance

Year Year $10,4931 $100,000 $152,129 $329,252 Current 11 $150,000 $138,657 $21,8362 $100,000 0.0% $152,129 $277,123 12 $145,000 -3.3% $138,657 $28,1793 $110,000 10.0% $125,729 $261,394 13 $140,000 -3.4% $138,657 $29,5224 $120,000 9.1% $125,729 $255,665 14 $130,000 -7.1% $70,000 $159,5225 $120,000 0.0% $153,799 $221,866 15 $130,000 0.0% $70,000 $219,5226 $140,000 16.7% $223,799 $138,067 16 $130,000 0.0% $70,000 $279,5227 $140,000 0.0% $223,799 $54,268 17 $130,000 0.0% $70,000 $339,5228 $150,000 7.1% $195,729 $8,539 18 $130,000 0.0% $70,000 $399,5229 $150,000 0.0% $149,023 $9,516 19 $130,000 0.0% $70,000 $459,522

10 $150,000 0.0% $149,023 $10,493 20 $130,000 0.0% $70,000 $519,522$1,280,000 $1,650,888 $1,345,000 $905,971 $2,556,859

Seven Year Replacement Schedule for Fire Trucks

Due to increased price of Fire Truck Replacement in

Year 4, annual contributions need to

increase.Total

Payments

$1,915,945

ANNUAL CONTRIBUTIONS SCHEDULE

Annual Lease Payments Proposed

Annual Contribution


Fire Equipment Reserve

FIRE DEPARTMENT VEHICLE REPLACEMENT SCHEDULE

Interest

Annual Payments (estimated)

FIRE DEPARTMENT VEHICLE REPLACEMENT SCHEDULE-continued

plus remaining

yearsInterest Rates may only be ESTIMATES for planning

purposes.

Annual Payments-est.


% of Total Calls

21.30%29.57%1.74%6.09%4.35%

33.48%2.17%1.30%

100.00%

2015 2016 2017 2018 2019Fires 21 36 24 49 34Rescue & Motor Vehicle Accidents 40 37 64 68 79Hazardous Condition (No Fire) 18 14 16 4 20Service Call 7 9 10 14 15Good Intent Call 5 1 27 10 9False Alarm & False Call 67 65 44 77 68Severe Weather & Natural Disaster 0 3 1 5 1Special Incident Type 1 1 0 3 0TOTAL CALLS 159 166 186 230 226

Five-Year Call History

Fires 34

TOTAL CALLS 230

Severe Weather & Natural Disaster 1

January 2019 to December 2019

False Alarm & False Call 68

Special Incident Type 0

Service Call

Major Incident Type

Major Incident Type # of Incidents

15Good Intent Call 9

Rescue & Motor Vehicle Accidents 79Hazardous Condition (No Fire) 20

Fires15%

Rescue & Motor Vehicle Accidents

35%

Hazardous Condition (No Fire)

9%

Service Call7%

Good Intent Call4%

False Alarm & False Call30%

Severe Weather & Natural Disaster

0%

January 2019 to December 2019 Fire Dept. Calls

0

20

40

60

80

100

Fires Rescue &MotorVehicle

Accidents

HazardousCondition(No Fire)

Service Call Good IntentCall

False Alarm& False Call

SevereWeather &

NaturalDisaster

SpecialIncident

Type

Five-Year Call History

2015

2016

2017

2018

2019


Grant Information

Grant: Maine Municipal AssociationPurpose: Safety Vest and ConesAmount: $850Grant Received: Approved

Grant: WalmartPurpose: Smoke DetectorsAmount: $1,419.75Grant Received: Approved

Grant: Firehouse SubsPurpose: Sibe by SideAmount: $12,450Grant Received: Denied


The new turnout gear which we were able to purchase with the generous help of the Cascade Foundation


West Rockport Fire Station Jason Peasley, Fire ChiefWest Rockport Fire Station - Dept. 0404

Purpose:


3000 Purchased and Contractual Services 994 1,163 2,106 1,904 1,165 1,934 1,934 1,934 4000 Other Contractual Services - - 272 325 97 325 325 325 5000 Supplies 2,646 3,139 3,493 3,750 1,971 4,370 4,370 4,370 7000 Capital Outlay - - - - - - 9,100 9,100

3,640 4,301 5,871 5,979 3,233 6,629 15,729 15,729 54.06%

YTD

- - - - - - - -

YTD

3,640 4,301 5,871 5,979 3,233 6,629 15,729 15,729

54.1% 650 9,750 9,750 YTD

TOTAL West Rockport Fire Revenues

NET West Rockport Fire Station Budget

The West Rockport Fire Station houses two fire apparatuses for quicker response to the West Rockport area and mutual aid calls.


TOTAL- West Rockport Fire Expenditures

-

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

18,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


West Rockport Fire StationMunicipal Building - West Rockport Fire Station - Dept. 0404


12/31/2019

3305 Electricity 745 774 825 860 336 860 0.0% 860 0.0% 860 0.0%3320 Telephone - - 391 470 234 500 0.0% 500 0.0% 500 6.4%3606 Buildings & Structures R&M 175 315 817 500 552 500 0.0% 500 0.0% 500 0.0%3630 Mowing 74 74 74 74 42 74 0.0% 74 0.0% 74 0.0%

994 1,163 2,106 1,904 1,165 1,934 1.6% 1,934 1.6% 1,934 1.6%

4105 Fire Alarm Monitor - - - 250 55 250 0.0% 250 0.0% 250 0.0%4126 Inspecting/Testing Fire Ext - - 272 75 42 75 0.0% 75 0.0% 75 0.0%

- - 272 325 97 325 0.0% 325 0.0% 325 0.0%

5205 Heating Fuel 1,108 2,006 2,362 2,500 1,259 3,120 24.8% 3,120 24.8% 3,120 24.8%5321 Building Maintenance Supplies - 73 - 200 - 200 0.0% 200 0.0% 200 0.0%5330 Operational Supplies 1,538 1,060 1,131 1,050 712 1,050 0.0% 1,050 0.0% 1,050 0.0%

2,646 3,139 3,493 3,750 1,971 4,370 16.5% 4,370 16.5% 4,370 16.5%

Building Design/Engineering - - - - - - 0.0% 9,100 100% 9,100 100%- - - - - - 9,100 9,100

3,640.39 4,301 5,871 5,979 3,233 6,629 10.9% 15,729 163.1% 15,729 163.1%

54.1% 650 9,750 9,750 YTD

- - - - - - - -

- - - - - - 0.0% - 0.0% - 0.0%

3,640 4,301 5,871 5,979 3,233 6,629 10.9% 15,729 163.1% 15,729 163.1%54.06% 650 9,750 9,750 YTD


TOTAL NET West Rockport Fire Station Revenu

NET West Rockport Fire Station Budget

EXPENDITURESPurchased and Contractual Services

Supplies

Capital Items

TOTAL West Rockport Fire Station Expenditures

REVENUES



Department: 0404




3320


5205


Engineering

Revenue Line Number



West Rockport Fire Station Jason PeasleyFire Chief




Department Head - Increased based on estimated usage. 3,120


Town Manager - We plan on using $5,000 from the managers contingency Fiscal Year 20 (current year) and the funds budgeted here to complete Tasks one and two of the building design. Completing these two phases will get us a cost estimate which would allow us to put it to a Town vote.

9,100





Public Safety William S. Post, Town ManagerOther Public Safety Services - Dept. 0407 Megan A. Brackett, Finance Director

Purpose:


2000 Personnel Services - - - - - - - - 2500 Employee Benefits - - - - - - - - 3000 Purchased and Contractual Services 134,119 158,474 154,972 157,425 59,563 169,600 169,600 169,600 4000 Other Contractual Services 60,062 87,525 154,537 160,612 61,466 107,270 107,270 107,270 5000 Supplies - - - - - - - - 7000 Capital Outlay - - - - - 47,000 47,000 47,000

194,181 245,999 309,510 318,037 121,029 323,870 323,870 323,870 26.69% 25.82% 2.76% 38.05% 1.83% 1.83% 1.83%

YTD 5,833 5,833 5,833

7,293 2,578 9,635 3,958 898 8,460 8,460 8,460 -64.65% 273.78% -58.92% 113.74% 113.74% 113.74%

YTD 4,502 4,502 4,502

186,889 243,421 299,874 314,079 120,131 315,410 315,410 315,410 30.25% 23.19% 4.74% 38.25% 0.42% 0.42% 0.42%

YTD 1,331 1,331 1,331

TOTAL Other Public Safety Revenues

NET Other Public Safety Budget

The Other Public Safety Services budget is funded for the use and maintenance of street lights, traffic lights, and fire hydrants within the municipality. Also used to fund the North East Mobile Health contract for EMS services.

FY 19-20 FY 20-21

TOTAL- Other Public Safety Expend.

BUDGET SUMMARY

-

50,000

100,000

150,000

200,000

250,000

300,000

350,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


Public SafetyOther Public Safety Services- 0407


12/31/2019

3305 Electricity - - - - - - 0.0% - 0.0% - 0.0%

3420 Fire Protection/Hydrants 134,119 158,474 154,972 156,425 59,563 168,600 7.8% 168,600 7.8% 168,600 7.8%

3620 Equipment Repairs & Maintenance - - - 1,000 - 1,000 0.0% 1,000 0.0% 1,000 0.0%

134,119 158,474 154,972 157,425 59,563 169,600 7.7% 169,600 7.7% 169,600 7.7%

Other Contractual Services4205 Street Lights 54,553 53,756 59,009 59,800 18,017 15,000 -74.9% 15,000 -74.9% 15,000 -74.9%

4210 PBMC Traffic Light Electricity 344 305 352 378 149 380 0.5% 380 0.5% 380 0.5%

4215 RT.90/Meadow St. Lt. Electricity 397 388 409 454 166 410 -9.7% 410 -9.7% 410 -9.7%

4220 Old County Rd. TR. Light Electricity 808 714 921 780 239 780 0.0% 780 0.0% 780 0.0%

4230 PBMC Traffic Light Maintenance 1,320 990 7,067 1,400 330 1,400 0.0% 1,400 0.0% 1,400 0.0%

4235 RT.90/Meadow St. Lt. Maintenance 1,320 4,890 1,650 1,400 330 1,400 0.0% 1,400 0.0% 1,400 0.0%

4240 Old County Rd. Tr. Light Maintenance 1,320 4,339 1,320 1,400 330 1,400 0.0% 1,400 0.0% 1,400 0.0%

4305 Northeast Mobile Health Contract - 22,144 83,810 95,000 41,905 86,500 -8.9% 86,500 -8.9% 86,500 -8.9%

*Northeast Contract was in Fire Budget 60,062 87,525 154,537 160,612 61,466 107,270 -33.2% 107,270 -33.2% 107,270 -33.2%

5415 General Supplies - - - - - - 0.0% - 0.0% - 0.0%

- - - - - - 0.0% - 0.0% - 0.0%

Streetlight Lease Payment (7 years) - - - - - 47,000 100.0% 47,000 100.0% 47,000 #DIV/0!

- - - - - 47,000 #DIV/0! 47,000 #DIV/0! 47,000 #DIV/0!

194,181 245,999 309,510 318,037 121,029 323,870 1.8% 323,870 1.8% 323,870 1.8%26.69% 25.82% 2.76% -61.95% 1.83% 1.83% 1.83%

YTD 5,833 5,833


R0701 Old County Road Traffic Light 5,128 1,545 2,226 2,180 475 2,180 0.0% 2,180 0.0% 2,180 0.0%

R0702 PBMC Traffic Light 1,664 1,033 7,409 1,778 423 1,780 0.1% 1,780 0.1% 1,780 0.1%

Downtown TIF Use 4,500 100.0% 4,500 100.0% 4,500 R0703 Maine DOT Easement 500 - - - - - -

7,293 2,578 9,635 3,958 898 8,460 113.7% 8,460 113.7% 8,460 113.7%

-64.65% 273.78% -58.92% 113.74% 113.74% 113.74%

YTD 4,502 4,502 4,502

186,889 243,421 299,874 314,079 120,131 315,410 0.4% 315,410 0.4% 315,410 0.4%30.25% 23.19% 4.74% 38.2% 0.42% 0.42% 0.42%

YTD 1,331 1,331 1,331

TOTAL Other Public Safety Revenues

NET Other Public Safety Services Budget

FY 19-20

REVENUES

EXPENDITURES

FY 19-20

Capital Items

FY 20-21

TOTAL- Other Public Safety Expenditures

Supplies

FY 20-21





Department: 0407



3420


4205

421042154305



Lease Payment


Downtown TIF


Department Head - Increased to match expense. 1,780 Department Head - Use of the TIF that represents the cost of the downtown lights, for LED streetlight project. 4,500


Department Head - Estimated lease payment for the LED streetlight project. 47,000


Department Head - Increased in match estimates. 380 Department Head - Increased in match estimates. 410 Department Head - Increased for one year extension contract. 86,500


Department Head - Decreased to match estimates for delivery and energy consumption fees with the new LED streetlights. 15,000


Other Public Safety Services Megan A. BrackettFinance Director




Department Head - Increased to match numbers provided from Maine Water. 168,600


Public Safety Randy Gagne, Police ChiefAnimal Control - Dept. 0409

Department Overview

Mission:

Staffing


2000 Personnel Services 5,528 1,177 667 1,500 232 1,000 1,000 1,000 2500 Employee Benefits 3,166 154 122 290 48 190 190 190 3000 Purchased and Contractual Services 3,375 3,674 3,674 4,074 4,163 5,900 5,900 5,900 4000 Other Contractual Services - - - - - - - - 5000 Supplies 86 - - - - - - - 7000 Capital Outlay - - - - - - - -

12,155 5,006 4,463 5,864 4,443 7,090 7,090 7,090 -58.82% -10.83% 31.38% 75.76% 20.91% 20.91% 20.91%

YTD 1,226 1,226 1,226

2,075 2,031 2,340 2,000 302 2,000 2,000 2,000 -2.12% 15.21% -14.53% 15.10% 0.00% 0.00% 0.00%

YTD - - -

10,080 2,975 2,123 3,864 4,141 5,090 5,090 5,090 -70.49% -28.62% 81.98% 107.2% 31.73% 31.73% 31.73%

YTD 1,226 1,226 1,226

TOTAL- Animal Control Expenditures

TOTAL Animal Control Revenues

NET Animal Control Budget


The Animal Control Department serves under the watchful eye of the Police Chief. The Animal Control Officer answers calls related to both domestic and wildlife animals, as required by state statute.

To serve the citizens of Rockport by providing animal regulation services that promote public safety, health and responsible pet ownership and delivers these services in a timely, courteous, professional and cost-effective manner.

FY 20-21

The Animal Control budget is monitored by the Police Chief and Town Manager. The Animal Control Officer is a stipend position (no set hours, called when needed).

$-

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

FY 16-17 FY 17-18 FY 18-19 $5,864 FY 20-21 FY 20-21 FY 20-21

Actual Actual Actual FY 19-20 Dept. Hd Manager Select Brd

Expenses

Revenue


Public SafetyAnimal Control - Dept. 0409


12/31/2019Personnel Services2225 Animal Control Officer 5,528 1,177 667 1,500 232 1,000 -33.3% 1,000 -33.3% 1,000 -33.3%

5,528 1,177 667 1,500 232 1,000 -33.3% 1,000 -33.3% 1,000 -33.3%

2505 Unemployment Compensation 77 60 39 30 27 30 0.0% 30 0.0% 30 0.0%2510 Workers Compensation Insurance 128 93 72 140 20 80 -42.9% 80 -42.9% 80 -42.9%

2550 FICA and Medicare Taxes 561 - 11 120 - 80 -33.3% 80 -33.3% 80 -33.3%

2575 Cell Phone Stipend 600 - - - - - 0.0% - 0.0% - 0.0%2576 Mileage Stipend 1,800 - - - - - 0.0% - 0.0% - 0.0%

3,166 154 122 290 48 190 -34.5% 190 -34.5% 190 -34.5%

3085 Veterinarian Fees - - - 400 - 400 0.0% 400 0.0% 400 0.0%3405 PAWS Animal Rescue 3,340 3,674 3,674 3,674 4,163 5,500 49.7% 5,500 49.7% 5,500 49.7%3820 Dues and Memberships 35 - - - - - 0.0% - 0.0% - 0.0%

3,375 3,674 3,674 4,074 4,163 5,900 44.8% 5,900 44.8% 5,900 44.8%

5415 General Supplies 86 - - - - - 0.0% - 0.0% - 0.0%86 - - - - - 0.0% - 0.0% - 0.0%

12,155 5,006 4,463 5,864 4,443 7,090 20.9% 7,090 20.9% 7,090 20.9%-58.82% -10.83% 31.38% 75.76% 20.91% 20.91% 20.91%

YTD 1,226 1,226 1,226


R0751 Animal Control Fees 2,075 2,031 2,340 2,000 302 2,000 0.0% 2,000 0.0% 2,000 0.0%

2,075 2,031 2,340 2,000 302 2,000 0.0% 2,000 0.0% 2,000 0.0%-2.12% 15.21% -14.53% 15.10% 0.00% 0.00% 0.00%

YTD - - -

10,080 2,975 2,123 3,864 4,141 5,090 31.7% 5,090 31.7% 5,090 31.7%-70.49% -28.62% 81.98% 107.2% 31.73% 31.73% 31.73%

YTD 1,226 1,226 1,226

1 Employee (paid a stipend)

TOTAL Animal Control Revenues

NET Animal Control Budget

REVENUES

FY 20-21


EXPENDITURES

FY 19-20

TOTAL - Animal Control Expenditures

Supplies

Employee Benefits




Department: 0409


222525102550


3405




Revenue Line Number



Animal Control Randy GagnePolice Chief


Department Head - Decreased based on use. 1,000 Department Head - Changed based on changes in wage. 80 Department Head - Changed based on changes in wage. 80






Department Head - Increased to reflect actual fee. 5,500


Public Safety Abbie Leonard, HarbormasterHarbor - Dept. 0411Department Overview

Mission:

Staffing


2000 Personnel Services 68,949 71,357 70,813 72,762 38,541 77,470 77,470 77,470 2500 Employee Benefits 35,785 37,666 36,153 43,200 18,450 40,880 41,000 41,000 3000 Purchased and Contractual Services 19,816 22,741 27,075 28,663 11,146 25,870 25,550 25,550 4000 Other Contractual Services 903 2,271 3,569 2,050 234 2,850 2,850 2,850 5000 Supplies 12,534 11,604 11,229 12,100 3,551 14,400 14,400 14,400 7000 Capital Outlay 3,275 33,307 21,298 44,080 14,346 29,750 29,750 29,750

141,263 178,946 170,137 202,855 86,268 191,220 191,020 191,020 26.68% -4.92% 19.23% 42.53% -5.74% -5.83% -5.83%

YTD (11,635) (11,835) (11,835)

126,678 144,077 155,015 149,050 42,232 157,650 157,650 157,650 13.73% 7.59% -3.85% 28.33% 5.77% 5.77% 5.77%

YTD 8,600 8,600 -

14,585 34,869 15,122 53,805 44,036 33,570 33,370 33,370 139.08% -56.63% 255.81% 81.8% -37.61% -37.98% -37.98%

YTD (20,235) (20,435) (20,435)

The Harbormaster enforces local, state and federal rules and regulations; assigns and re-issues moorings; maintains the harbor database; manages the harbor waiting list; provides placement and maintenance of channel markers and additional navigational aids; coordinates with the US Coast Guard, local police and fire officials in the event of an emergency; oversees the commercial floats and interacts with the commercial fishing fleet; searches and applies for grants related to the harbor; and generally maintains the harbor and harbor facilities in a safe and clean manner throughout the year.

To preserve, protect, promote and progress the working Rockport Waterfront.


Staffing has changed considerably over the last several years. The harbor is served by a full-time harbormaster. From time to time the harbormaster has been assisted during the summer months with park attendants and most recently with a park attendant and a deputy harbormaster during the busier months of the year.

TOTAL- Harbor Expenditures

FY 20-21

TOTAL Harbor Revenues

NET Harbor Dept. Budget

-

50,000

100,000

150,000

200,000

250,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


Public SafetyHarbor- Dept. 0411 3 Employees (1 FT Harbormaster, 1 seasonal Deputy Harbormaster and 1 PT seasonal Harbor Attendant)


12/31/2019Personnel Services2110 Harbormaster 47,911 49,165 50,683 52,170 24,879 53,740 3.0% 53,740 3.0% 53,740 3.0%2115 Deputy Harbormaster 12,348 18,761 14,846 14,832 11,875 17,830 20.2% 17,830 20.2% 17,830 20.2%2205 Recording Secretary - 265 1,085 - - - 0.0% - 0.0% - 0.0%2220 Park Attendant(s) 8,690 3,166 4,199 5,760 1,787 5,900 2.4% 5,900 2.4% 5,900 2.4%

68,949 71,357 70,813 72,762 38,541 77,470 6.5% 77,470 6.5% 77,470 6.5%

2505 Unemployment Compensation 379 298 248 520 135 910 75.0% 910 75.0% 910 75.0%2510 Workers Compensation Insurance 5,563 4,033 3,110 5,770 874 3,200 -44.5% 3,200 -44.5% 3,200 -44.5%2520 Income Protection 511 537 531 560 275 580 3.6% 580 3.6% 580 3.6%2530 Deferred Compensation 791 2,290 2,278 2,350 1,207 2,420 3.0% 2,420 3.0% 2,420 3.0%2540 Health Insurance 22,597 24,194 23,951 27,340 12,486 26,880 -1.7% 26,880 -1.7% 26,880 -1.7%2550 FICA and Medicare Taxes 4,983 5,354 5,075 5,700 2,993 5,930 4.0% 5,930 4.0% 5,930 4.0%2575 Cell Phone Stipend 480 480 480 480 240 480 0.0% 600 25.0% 600 25.0%2576 Mileage Stipend 480 480 480 480 240 480 0.0% 480 0.0% 480 0.0%

35,785 37,666 36,153 43,200 18,450 40,880 -5.4% 41,000 -5.1% 41,000 -5.1%

3015 Computer Software License - 1,800 2,400 2,000 - 2,000 0.0% 2,000 0.0% 2,000 0.0%3105 Travel Expenses 45 308 35 300 - 300 0.0% 300 0.0% 300 0.0%3305 Electricity 3,733 3,862 3,795 4,286 1,759 4,300 0.3% 4,300 0.3% 4,300 0.3%3315 Sewer Usage Fees 1,988 1,869 2,423 2,700 1,101 2,900 7.4% 2,900 7.4% 2,900 7.4%3320 Telephone 1,790 1,749 1,601 1,760 1,035 1,850 5.1% 1,850 5.1% 1,850 5.1%3325 Water Usage Fees 1,944 1,012 1,295 2,467 572 2,470 0.1% 2,470 0.1% 2,470 0.1%3415 Crane Rental/Hauling 300 1,715 300 600 - 600 0.0% 600 0.0% 600 0.0%3602 Boat Repairs & Maintenance 1,815 1,881 3,430 650 - 1,300 100.0% 1,300 100.0% 1,300 100.0%

3606 Building Repairs & Maintenance - 2,333 3,251 6,000 2,786 3,000 -50.0% 3,000 -50.0% 3,000 -50.0%3610 Computers Repairs & Maintenance 1,240 130 595 350 608 350 0.0% 30 -91.4% 30 -91.4%3622 Float/Mooring Maintenance 123 608 2,240 1,000 48 2,500 150.0% 2,500 150.0% 2,500 150.0%

3628 Miscellaneous Repairs and Maintenance 995 530 253 1,000 1,049 1,000 0.0% 1,000 0.0% 1,000 0.0%3630 Mowing - - 979 - 557 - 0.0% - 0.0% - 0.0%3642 Trash Removal 4,811 4,536 4,110 4,500 1,530 2,250 -50.0% 2,250 -50.0% 2,250 -50.0%3805 Advertising 175 108 - 250 - - -100.0% - -100.0% - -100.0%

3820 Dues and Memberships - - 100 150 - 250 66.7% 250 66.7% 250 66.7%3850 Printing 283 - 69 - - 0.0% - 0.0% - 0.0%3936 Event Cancellation (Refund) - - - - 100 - 0.0% - 0.0% - 0.0%3920 Training and Education 576 300 200 650 - 800 23.1% 800 23.1% 800 23.1%

19,816 22,741 27,075 28,663 11,146 25,870 -9.7% 25,550 -10.9% 25,550 -10.9%

4115 Security Alarm/Monitoring - 992 413 850 207 850 0.0% 850 0.0% 850 0.0%4126 Inspecting/Testing Fire Extinguisher 17 110 22 100 28 100 0.0% 100 0.0% 100 0.0%4625 Sales & Use Tax 335 203 47 200 - 200 0.0% 200 0.0% 200 0.0%4701 Miscellaneous-Permits, Licenses - - - - - - 0.0% - 0.0% - 0.0%4702 Submerged Land Lease 552 967 1,362 900 - 1,700 88.9% 1,700 88.9% 1,700 88.9%4703 Rental Cancellation Refund - - 1,725 - - - 0.0% - 0.0% - 0.0%

903 2,271 3,569 2,050 234 2,850 39.0% 2,850 39.0% 2,850 39.0%

FY 20-21FY 19-20


EXPENDITURES

Employee Benefits







5005 Food, Paper Goods & Other Misc. Food Supplies 568 348 480 500 251 500 0.0% 500 0.0% 500 0.0%5205 Heating Fuel 1,357 1,997 2,893 2,750 633 3,250 18.2% 3,250 18.2% 3,250 18.2%5330 Operational Supplies 2,742 2,989 1,790 2,800 1,103 2,800 0.0% 2,800 0.0% 2,800 0.0%5339 Float Maintenance 777 1,153 1,515 1,000 529 1,000 0.0% 1,000 0.0% 1,000 0.0%5380 Signs - - - 100 - 100 0.0% 100 0.0% 100 0.0%5405 Computer/Office Supplies 716 389 372 200 - 200 0.0% 200 0.0% 200 0.0%5425 Postage 170 300 302 250 142 300 20.0% 300 20.0% 300 20.0%5435 Public Relations Merchandise 2,830 2,410 2,663 1,500 - 1,500 0.0% 1,500 0.0% 1,500 0.0%5505 Uniforms 427 - 283 400 - 400 0.0% 400 0.0% 400 0.0%5515 Safety Gear 939 1,202 - 500 - 2,000 300.0% 2,000 300.0% 2,000 300.0%

5710 Small Tools & Misc. Equipment 150 - 218 350 - 350 0.0% 350 0.0% 350 0.0%5716 Special Event Supplies 936 415 92 500 - 500 0.0% 500 0.0% 500 0.0%5805 Gasoline 253 144 579 750 872 1,000 33.3% 1,000 33.3% 1,000 33.3%5816 Boat Maintenance Parts & Supplies 668 257 42 500 21 500 0.0% 500 0.0% 500 0.0%5906 Construction/Renovation Supplies - - - - - - 0.0% - 0.0% - 0.0%

12,534 11,604 11,229 12,100 3,551 14,400 19.0% 14,400 19.0% 14,400 19.0%

7305 Harbor Lighting - - - - - - 0.0% - 0.0% - 0.0%7314 Fiber Optics Project - - - - - - 0.0% - 0.0% - 0.0%7315 Computers 308 - - - - - 0.0% - 0.0% - 0.0%7340 Harbor Float & Dinghies - 10,319 - - - - 0.0% - 0.0% - 0.0%7345 Piling Replacement 203 3,987 2,048 2,800 - 5,000 78.6% 5,000 78.6% 5,000 78.6%

Boat Launch - - - 15,780 14,346 - -100.0% - -100.0% - -100.0%

7505 Harbor Float Reserve (G 2-3825-00) 1,265 19,000 13,500 24,500 - 19,000 -22.4% 19,000 -22.4% 19,000 -22.4%7510 Harbor Boat Engine Reserve (G 2-3875-00) 1,000 - 1,000 1,000 - 1,000 0.0% 1,000 0.0% 1,000 0.0%7511 Harbor Boat Hull Reserve (G 2-3850-00) 500 - 1,000 - - 1,000 100.0% 1,000 100.0% 1,000 100.0%

7512 Harbor Building Reserve 3,750 - - 3,750 100.0% 3,750 100.0% 3,750 100.0%

3,275 33,307 21,298 44,080 14,346 29,750 -32.5% 29,750 -32.5% 29,750 -32.5%

141,263 178,946 170,137 202,855 86,268 191,220 -5.7% 191,020 -5.8% 191,020 -5.8%26.68% -4.92% 19.23% -5.74% -5.83% -5.83%

42.5% (11,635) (11,835) (11,835) YTD

TOTAL - Harbor Expenditures

Supplies

Capital Items





R0801 Boat Excise 15,174 14,861 15,448 15,200 1,544 15,200 0.0% 15,200 0.0% 15,200 0.0%R0802 Boat Rack Space 2,175 3,630 3,775 3,500 100 3,500 0.0% 3,500 0.0% 3,500 0.0%R0803 Commercial Float/Parking 1,050 1,800 3,000 2,200 - 2,200 0.0% 2,200 0.0% 2,200 0.0%R0804 Launching/Haulers 3,764 6,457 4,244 3,500 1,994 3,500 0.0% 3,500 0.0% 3,500 0.0%R0806 Merchandise Sales 6,779 3,023 1,081 6,000 3,621 5,000 -16.7% 5,000 -16.7% 5,000 -16.7%R0807 Miscellaneous Income 539 528 - 500 4 500 0.0% 500 0.0% 500 0.0%R0808 Moorings 50,544 57,604 58,535 53,000 2,519 58,000 9.4% 58,000 9.4% 58,000 9.4%R0809 Overnight Docking 7,464 10,700 16,067 14,000 14,367 15,000 7.1% 15,000 7.1% 15,000 7.1%R0810 Overnight Parking 506 364 386 500 456 600 20.0% 600 20.0% 600 20.0%R0811 Private Float 500 1,050 2,800 1,000 - 1,000 0.0% 1,000 0.0% 1,000 0.0%R0812 Public Shower Fees 485 496 531 600 418 700 16.7% 700 16.7% 700 16.7%R0813 Public Washer & Dryer Fees - 275 361 300 - 300 0.0% 300 0.0% 300 0.0%R0814 Harbor Leases - - - - 925 - 0.0% - 0.0% - 0.0%R0815 Schooner Berthing 3,500 4,425 925 4,200 1,850 4,200 0.0% 4,200 0.0% 4,200 0.0%R0817 Tie Offs 11,593 10,650 11,335 9,800 400 11,000 12.2% 11,000 12.2% 11,000 12.2%R0818 Harbor Waiting List Fees 1,760 1,420 1,440 1,700 190 1,700 0.0% 1,700 0.0% 1,700 0.0%R0819 Winter Boat Storage 6,561 5,999 14,013 11,250 11,949 11,250 0.0% 11,250 0.0% 11,250 0.0%R0820 Electricity Reimbursement 475 525 175 - 120 500 100.0% 500 100.0% 500 100.0%

R0821 Water Usage Reimbursement 360 495 315 300 150 300 0.0% 300 0.0% 300 0.0%R0823 Marine Park Rental Fees 1,750 6,575 4,775 4,500 - 4,500 0.0% 4,500 0.0% 4,500 0.0%R0824 Dinghy Docks 3,500 4,800 4,550 6,000 1,325 6,000 0.0% 6,000 0.0% 6,000 0.0%R0827 Rockport Boat Club Lease Income 6,500 6,500 7,500 7,500 - 7,500 0.0% 7,500 0.0% 7,500 0.0%R0828 Mainely Lobster Lease 1,700 1,900 2,100 2,000 - 3,700 85.0% 3,700 85.0% 3,700 85.0%R0829 Exception Fee - - 60 - - - 0.0% - 0.0% - 0.0%R0229 Commercial Marine Service Permit 1,600 1,500 300 1,500 0.0% 1,500 0.0% 1,500 0.0%

126,678 144,077 155,015 149,050 42,232 157,650 5.8% 157,650 5.8% 157,650 5.8%13.73% 7.59% -3.85% 28.33% 5.77% 5.77% 5.77%

YTD 8,600 8,600 8,600

14,585 34,869 15,122 53,805 44,036 33,570 33,370 -38.0% 33,370 -38.0%139.08% -56.63% 255.81% 81.8% -37.61% -37.98% -37.98%

YTD (20,235) (20,435) (20,435)

NET Harbor Budget

REVENUES

TOTAL Harbor Revenues


Department: 0411


2110

2115

22202505

2510

2520253025402550

2575


3305331533203325

3602

3606

3622

3630

3642

3805

Department Head - Based on price of winterizing both the Carolina skiff and Andre ($800). Estimate from Yachting Solutions for a replacement propeller, upon inspection at haul out it seems the old one has holes from electrolysis and will need replacement next season ($600).

1,300

Department Head - Price to replace locks on both office doors and bathroom door, also finish the last of the trim replacement 3,000

Department Head - 50% decrease based on the fact that the dumpster on the commercial side is now being taken over by Mainely Lobster who have the Commercial Lobster buyer lease.

2,250

Department Head - $1,000 routine maintenance, $1500 estimate from Rideout Electric to move shore power pedestals from the bulk head where they are exposed to high tides and moving them to a pedestal above the seawall will help to eliminate the problems we have with the breakers tripping.

2,500

Town Manager - Public Works has budgeted to purchase a mower so they will do the mowing at the municipal buildings. -


Harbor Abbie LeonardHarbormaster


Department Head - 40 hours per week- June 15-August 30. 5,900

Department Head - April 15-November 1st. 40 hours/week. Increase based on hours starting in April. 17,830




Department Head - Changed because our rates have decreased. 3,200


Department Head - Changed based on changes to wages. 2,420 Department Head - Changed based on employees elections.


26,880

Reason For Request

Department Head - Increased based on actuals. 2,900 Department Head - Increased based on actuals. 4,300

Amount Requested

Town Manager - Increased stipend so that all employees that receive the same amount. 600

Department Head - Increased based on actuals. 1,850 Department Head - Increased based on actuals. 2,470

Department Head - Reduced as it is not needed. -





Line Number

3820

3920



4702


5205

5425

5515

5805

Department Head - Main Harbormaster Association annual training. 800

Department Head - Maine Harbormaster Association annual dues. 250


Department Head - Increased to match the amount of invoices we are sending out for mooring holders, tie offs, and other Harbor users.

300

Department Head - Based on quotes for an LED spot search light for the top of the Patrol Boat. Two new "No-Wake" buoys for the navigational channel and the replacement of two life rings. security cameras on the building. Received a quote for $16,000 for a security system of cameras. I propose adding $500 to this line to install two HD cameras on the Harbormaster Building for added security as there have been several thefts at the Harbor and many requests from residents to install cameras.

2,000

Reason For Request (cont.) Amount Requested


Department Head - Increased based on actual expense. 1,700


Department Head - Based on usage- previously I was hauling the boat to fill up on gasoline at the Public Works garage-which was 1.50-2.00 cheaper per gallon. Rockport Marine is now carrying 0 ethanol fuel which will add to the efficiency of the outboard energy and longevity of the engine. It is more expensive but worth the investment for the life of the engine.

1,000

Department Head - Increased based on usage and price. 3,250





Numbers

7345

7505


7511

7512

Boat Launch

Revenue Line Number

RO806

R0808

R0809

R0810R0812

R0817

R0820

R0828

Department Head - Increased to match invoices that were sent out. 11,000

Department Head - Increased based on prior years numbers. 600 Department Head - Increased based on prior years numbers. 700

Department Head - Based on reimbursement from leases and food truck. 500

Department Head - Increased to match invoices that were sent out. 58,000

Department Head - We are not spending as much on stock (see PR merchandise) so we do not have a much stock to sell. 5,000

Department Head - Based on last seasons numbers I am cautiously optimistically increasing the projection. 15,000

Department Head - Removed as this has been completed. -

Department Head - I recommend we keep funding this reserve as the boat is pushing 20 years old and while it remains in good shape, there are parts that the aluminum will deteriorate due to electrolysis.

1,000

Department Head - this was cut out of the budget last year but we will need to keep funding it if the roof is to be replaced in 2-3 years as it says in the Capital Improvement Plan.

3,750


Department Head - Float reserve- this is the deposit needed to maintain the schedule of float replacement in the Capital Improvement Plan.

19,000

Department Head - Renegotiated Mainely Lobster Lease 3,700



Department Head - 2/3rds of the fender pilings are in need of replacement. Public Works crew is working on an idea to be able to just use the tops of them for the ones that are not structural which will be a cost of $2500 but there are five (5) that currently need to replaced with full length pressure treated piles at $500/ ea.

5,000


Public Safety Jason Peasley, Fire ChiefMunicipal Building - Public Safety Building - Dept. 0412

Purpose:


2000 Personnel Services - - - - - - - - 2500 Employee Benefits - - - - - - - - 3000 Purchased and Contractual Services 17,454 18,656 18,486 23,575 6,685 19,025 16,575 16,575 4000 Other Contractual Services 2,807 3,989 3,553 3,675 1,629 3,825 3,825 3,825 5000 Supplies 10,036 8,137 10,922 12,550 3,471 12,550 12,550 12,550 7000 Capital Outlay - - 1,700 - - - - -

30,297 30,782 34,660 39,800 11,785 35,400 32,950 32,950 1.60% 12.60% 14.83% 29.61% -11.06% -17.21% -17.21%

YTD (4,400) (6,850) (6,850)

- - - - - - - -

YTD

30,297 30,782 34,660 39,800 11,785 35,400 32,950 32,950 1.60% 12.60% 14.83% 29.6% -11.06% -17.21% -17.21%

YTD (4,400) (6,850) (6,850)

NET Public Safety Building Budget

The Public Safety Building houses both the Police and Fire departments. Funding for the building includes utilities, maintenance, and upkeep costs.


TOTAL Public Safety Building Revenues

TOTAL- Public Safety Bldg. Expenditures

-

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

FY 16-17 FY 17-18 FY 18-19 39,800 FY 20-21 FY 20-21 FY 20-21

Actual Actual Actual FY 19-20 Dept. Hd Manager Select Board

Expenses

Revenue


Public SafetyMunicipal Building - Public Safety Building - Dept. 0412


12/31/2019Personnel Services

- - - - - - - -

- - - - - - - -

3006 Professional Cleaning Service 6,033 6,496 7,116 7,025 3,242 7,025 0.0% 7,025 0.0% 7,025 0.0%3305 Electricity 4,453 4,729 5,886 5,300 1,526 6,000 13.2% 6,000 13.2% 6,000 13.2%3315 Sewer Usage Fees 416 464 615 400 116 650 62.5% 650 62.5% 650 62.5%3325 Water 329 340 374 400 72 400 0.0% 400 0.0% 400 0.0%3606 Building Repair & Maintenance 4,083 5,132 1,929 8,000 70 2,500 -68.8% 2,500 -68.8% 2,500 -68.8%3630 Mowing 2,141 1,496 2,566 2,450 1,660 2,450 0.0% - -100.0% - -100.0%

17,454 18,656 18,486 23,575 6,685 19,025 -19.3% 16,575 -29.7% 16,575 -29.7%

4105 Fire Alarm/Monitor 375 1,247 947 375 - 375 0.0% 375 0.0% 375 0.0%4110 Sprinkler Inspection & Monitoring 2,107 2,417 2,281 2,450 1,258 2,600 6.1% 2,600 6.1% 2,600 6.1%4136 Generator Service 325 325 325 700 325 700 0.0% 700 0.0% 700 0.0%4126 Inspecting/Testing Fire Ext - - - 150 46 150 0.0% 150 0.0% 150 0.0%

2,807 3,989 3,553 3,675 1,629 3,825 4.1% 3,825 4.1% 3,825 4.1%

5005 Food, Paper Goods & Other Misc. Food Supplies 2,195 1,808 1,445 1,500 743 1,500 0.0% 1,500 0.0% 1,500 0.0%5205 Heating Fuel 4,128 3,322 6,054 7,500 1,343 7,500 0.0% 7,500 0.0% 7,500 0.0%5220 LP Gas 669 - - 750 - 750 0.0% 750 0.0% 750 0.0%5330 Cleaning and Disinfecting Supplies 193 220 38 200 - 200 0.0% 200 0.0% 200 0.0%5340 General Maintenance Supplies 645 469 604 700 - 700 0.0% 700 0.0% 700 0.0%5354 Painting Supplies 58 - - - - - 0.0% - 0.0% - 5360 Restroom Supplies 121 410 152 200 - 200 0.0% 200 0.0% 200 0.0%5415 General Supplies 2,026 1,908 2,629 1,700 1,385 1,700 0.0% 1,700 0.0% 1,700 0.0%

10,036 8,137 10,922 12,550 3,471 12,550 0.0% 12,550 0.0% 12,550 0.0%

7206 Infrastructure Improvements - - - - - - 0.0% - 0.0% - 0.0%7325 Electrical Improvements - - 1,700 - - - 0.0% - 0.0% - 0.0%7335 Furniture & Fixtures - - - - - - 0.0% - 0.0% - 0.0%

- - 1,700 - - - - -

30,297 30,782 34,660 39,800 11,785 35,400 -11.1% 32,950 -17.2% 32,950 -17.2%1.60% 12.60% 14.83% 29.61% -11.06% -17.21% -17.21%

YTD (4,400) (6,850) (6,850)

- - - - - - 0.0% - 0.0% -

30,297 30,782 34,660 39,800 11,785 35,400 -11.1% 32,950 -17.2% 32,950 -17.2%1.60% 12.60% 14.83% 29.6% -11.06% -17.21% -17.21%

YTD (4,400) (6,850) (6,850)

1 Employee (Part-time Custodian)

FY 20-21

EXPENDITURES


Employee Benefits



REVENUES

TOTAL NET Public Safety Building Revenue

NET Public Safety Building Budget

Supplies

TOTAL - Public Safety Building Expenditures

Capital Items


Department: 0412



330533153606

3630




Revenue Line Number




Public Safety Building Jason PeasleyFire Chief




Department Head - Based on needs of the building. 2,500 Department Head - Increased based on actuals. 650

Town Manager - Public Works has budgeted to purchase a mower so they will mow at the municipal buildings. -






Annual hose testing at the Rockport Public Safety Building


Public Safety Jason Peasley, Fire ChiefEmergency Management Agency - Dept. 0440 Abbie Leonard, Harbormaster

Department Overview

Mission:


2000 Personnel Services 2,000 2,060 2,100 2,100 2,100 2,170 2,170 2,170 2500 Employee Benefits 627 151 146 210 146 260 260 260 3000 Purchased and Contractual Services 500 - 975 750 - 950 950 950 4000 Other Contractual Services - - - - - - - - 5000 Supplies - - - - - - - - 7000 Capital Outlay 1,000 - - 3,000 - 3,000 3,000 3,000

4,126 2,211 3,221 6,060 2,246 6,380 6,380 6,380

4,126 2,211 3,221 6,060 2,246 6,380 6,380 6,380 -46.43% 45.73% 88.12% 37.1% 5.28% 5.28% 5.28%

YTD 320 320 320

The Emergency Management Agency Director duties were transferred to the Fire Department in July 2015. The EMA Director is appointed to serve as the Town's liaison between county, Town and federal officials in the response planning of disasters, both natural and man-made.

The EMA mission is to develop and maintain a comprehensive plan to prepare for, respond to, and recover from, all types of major emergencies or natural disasters that might occur in Rockport and the surrounding area. This is accomplished by cooperative efforts between local, county, and state organizations.

NET EMA Budget


TOTAL- EMA Expenditures

FY 20-21

-

1,000

2,000

3,000

4,000

5,000

6,000

7,000

FY 16-17 FY 17-18 FY 18-19 6,060 FY 20-21 FY 20-21 FY 20-21

Actual Actual Actual FY 19-20 Dept. Hd Manager Select Board

Expenses


Public SafetyEmergency Management Agency - Dept. 0440


12/31/2019Personnel Services2236 EMA Director's Stipend 1,500 1,545 1,600 1,600 1,600 1,650 3.1% 1,650 3.1% 1,650 3.1%2237 Assist EMA Director's Stipend 500 515 500 500 500 520 4.0% 520 4.0% 520 4.0%

2,000 2,060 2,100 2,100 2,100 2,170 2,170 2,170

2505 Unemployment Compensation - - - 40 - 70 75.0% 70 75.0% 70 75.0%2510 Workers Comp Insurance 139 - - - - 20 0.0% 20 0.0% 20 2550 FICA and Medicare Taxes 488 151 146 170 146 170 0.0% 170 0.0% 170 0.0%

627 151 146 210 146 260 23.8% 260 23.8% 260 23.8%

Generator Maintenance (Masonic) - - - - - 200 100.0% 200 100.0% 200 100.0%

3920 Training & Development 500 - 975 750 - 750 0.0% 750 0.0% 750 0.0%500 - 975 750 - 950 26.7% 950 26.7% 950 26.7%

5005 Food, Paper Goods & Other Misc. Food Supplies - - - - - - 0.0% - 0.0% - 0.0%5405 Computer/Office Supplies - - - - - - 0.0% - 0.0% - 0.0%5415 General Supplies - - - - - - 0.0% - 0.0% - 0.0%

- - - - - - 0.0% - 0.0% - 0.0%

7371 Radio 1,000 - - 3,000 - 3,000 0.0% 3,000 0.0% 3,000 0%

1,000 - - 3,000 - 3,000 0.0% 3,000 0.0% 3,000 0%

4,126 2,211 3,221 6,060 2,246 6,380 5.3% 6,380 5.3% 6,380 5.3%-46.43% 45.73% 88.12% 37.07% 5.28% 5.28% 5.28%

YTD 320 320 320

4,126 2,211 3,221 6,060 2,246 6,380 5.3% 6,380 5.3% 6,380 5.3%-46.43% 45.73% 88.12% 37.1% 5.28% 5.28% 5.28%

YTD 320 320 320

NET EMA Budget


FY 20-21FY 19-20

EXPENDITURES

TOTAL- EMA Expenditures

Employee Benefits

Capital Items


Supplies


Department: 0440


2236223725052510


Generator Maint.




Revenue Line Number


Department Head - 2% cost of living adjustment. 1,650

Department Head - Added this as it is requirement with our agreement with the Masonic Center for our warming shelter. 200

Department Head - Changed based on changes in wage. 20



Emergency Management Agency Jason PeasleyFire Chief


Department Head - 2% cost of living adjustment. 520 Department Head - Changed based on changes in wage. 70






Public Works

TOWN OF ROCKPORT

Public WorksSanitation

Public Works1,740,519

91%

Sanitation176,984

9%



Farley and Sons working on the Annis Lane Bridge. There was a sink hole that was found early in the Spring. Once the Public

Works Director and the Town engineers had a chance to chase back the problem, they determined that we need to replace the

bridge. Town residents that live on Annis Lane were very cooperative with the Town to get the project completed. Thank

you!


Public Works Michael Young, Public Works DirectorPublic Works - Dept. 0500

Department Overview

Mission:

Staffing


2000 Personnel Services 439,710 462,773 485,841 505,200 238,394 530,930 530,930 530,930 2500 Employee Benefits 290,030 296,837 256,895 347,958 125,084 308,400 308,400 308,400 3000 Purchased and Contractual Services 82,663 93,954 84,629 103,719 24,664 107,107 107,107 107,107 4000 Other Contractual Items 586 894 1,267 4,200 870 4,150 4,150 4,150 5000 Supplies 217,313 223,929 215,286 252,903 78,714 259,434 259,434 259,434 7000 Capital Outlay 295,588 316,525 456,420 484,247 295,504 1,018,948 530,498 520,498

1,325,890 1,394,911 1,500,339 1,698,227 763,230 2,228,969 1,740,519 1,730,519 5.21% 7.56% 13.19% YTD 31.25% 2.49% 1.90%

728,630 230,180

69,982 110,298 67,988 171,834 56,080 145,910 182,556 182,556 57.61% -38.36% 252.74% YTD 114.61% 168.51%

77,923 114,568

1,255,908 1,284,614 1,432,351 1,526,393 707,150 2,083,059 1,557,963 1,547,963 2.29% 11.50% 6.57% 46.33% 36.47% 2.07% 1.41%

YTD 556,666 31,570 21,570

TOTAL- Public Works Expenditures

The Public Works Department provides the maintenance and upkeep of the roads owned by the Town, year-round. Service includes snow plowing, paving, sweeping and patching. The department is also responsible for opening and closing the number of parks and cemeteries within the Town, both in the spring and in the fall. In addition, the department helps maintain the numerous underground sewer lines located throughout a good portion of the Town.

NET Public Works Budget

The Public Works Department provides a wide range of vital community service. The mission of the department is to maintain roadways, sidewalks, storm water and wastewater collection systems and pumping stations, parks, recreational areas, cemeteries, municipal buildings and public parking areas. In addition, the department provides safe recreational environments and conditions for public use. This mission is achieved through preventative maintenance, long-term planning for improvements and prompt emergency response to critical situations.

BUDGET SUMMARY

TOTAL Public Works Revenues

FY 19-20 FY 20-21

The Public Works Department is staffed by a Director, a full-time Administrative Assistant, eight heavy equipment/truck operators, one full-time laborer and a few employees that plow snow in the winter. The crew is responsible for maintaining the roads during all seasons by plowing snow, sweeping streets, installing drainage, etc. They also have the capabilities of maintaining and servicing the department's vehicles and equipment.

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenues


Public WorksPublic Works Dept. 0500


12/31/2019Personnel Services2110 Public Works Director 67,175 66,306 72,642 74,780 35,663 77,020 3.0% 77,020 3.0% 77,020 3.0%2115 Assistant Public Works Director 49,871 52,393 - - - - 0.0% - 0.0% - 0.0%2120 Administrative Assistant 34,467 37,970 36,257 37,610 17,935 39,880 6.0% 39,880 6.0% 39,880 6.0%2150 Public Works Full-time Employees 235,272 240,747 323,347 333,310 159,038 354,530 6.4% 354,530 6.4% 354,530 6.4%2155 Overtime 31,393 45,312 40,367 40,000 12,533 40,000 0.0% 40,000 0.0% 40,000 0.0%2205 Part-time Employees 21,531 20,045 13,228 19,500 13,225 19,500 0.0% 19,500 0.0% 19,500 0.0%

439,710 462,773 485,841 505,200 238,394 530,930 5.1% 530,930 5.1% 530,930 5.1%

2505 Unemployment Compensation 1,789 1,405 1,184 2,310 637 2,310 0.0% 2,310 0.0% 2,310 0.0%2510 Workers Compensation 45,606 33,058 25,567 48,348 7,165 29,000 -40.0% 29,000 -40.0% 29,000 -40.0%

2520 Income Protection 4,126 4,346 4,470 4,840 2,272 5,050 4.3% 5,050 4.3% 5,050 4.3%2530 Deferred Compensation 8,963 9,458 7,039 9,200 4,060 9,180 -0.2% 9,180 -0.2% 9,180 -0.2%2535 Maine Public Employees Retirement 14,176 16,575 21,872 18,870 10,991 23,380 23.9% 23,380 23.9% 23,380 23.9%

2540 Health Insurance 178,822 192,455 155,305 220,290 77,990 193,280 -12.3% 193,280 -12.3% 193,280 -12.3%

2550 FICA and Medicare Taxes 31,908 34,309 36,117 38,870 18,419 40,620 4.5% 40,620 4.5% 40,620 4.5%2556 Clothing Allowance 2,900 2,900 3,250 2,900 3,250 3,250 12.1% 3,250 12.1% 3,250 12.1%

2575 Cell Phone Stipends 1,740 2,330 2,090 2,330 300 2,330 0.0% 2,330 0.0% 2,330 0.0%290,030 296,837 256,895 347,958 125,084 308,400 -11.4% 308,400 -11.4% 308,400 -11.4%

3015 Computer Software Licenses & Upgrades 1,933 5,719 300 - - - 0.0% - 0.0% - 0.0%3026 Web Hosting/Map GEO, GIS 1,195 - 1,166 1,166 1,167 1,167 0.1% 1,167 0.1% 1,167 0.1%3040 Legal Fees/Lease Purcahse Agreements - - - - 2,500 2,500 100.0% 2,500 100.0% 2,500 100.0%

3050 Medical Exam 787 937 1,634 600 538 700 16.7% 700 16.7% 700 16.7%

3095 Professional Services - - - - 600 5,000 100.0% 5,000 100.0% 5,000 100.0%

3105 Travel Expenses 496 427 213 430 86 400 -7.0% 400 -7.0% 400 -7.0%3210 Vehicle Repairs & Maintenance 12,244 14,738 11,712 18,500 2,350 18,500 0.0% 18,500 0.0% 18,500 0.0%3305 Electricity 9,532 7,637 6,735 9,975 2,157 7,300 -26.8% 7,300 -26.8% 7,300 -26.8%

3315 Sewer Usage Fees 950 658 617 630 190 630 0.0% 630 0.0% 630 0.0%3320 Telephone 2,980 3,684 2,884 3,500 1,447 3,240 -7.4% 3,240 -7.4% 3,240 -7.4%3325 Water Usage Fees 658 718 624 820 183 650 -20.7% 650 -20.7% 650 -20.7%

3440 Rent of Equipment 3,617 7,255 5,320 7,500 3,360 10,000 33.3% 10,000 33.3% 10,000 33.3%

3606 Buildings & Structures Repairs & Maint. 5,558 12,234 4,301 11,500 817 11,000 -4.3% 11,000 -4.3% 11,000 -4.3%3610 Computer Repairs & Maintenance 940 820 260 600 125 500 -16.7% 500 -16.7% 500 -16.7%

3618 EPA/DEP Requirements 334 185 188 500 - 500 0.0% 500 0.0% 500 0.0%3620 Equipment Repair & Maintenance 1,374 754 1,058 1,600 - 1,600 0.0% 1,600 0.0% 1,600 0.0%3630 Mowing - - - - - - 0.0% - 0.0% - 0.0%3632 Roadway Painting - - 7,287 - - - 0.0% - 0.0% - 0.0%3646 Sidewalk - Summer/Winter Maint. 17,880 19,517 19,389 25,978 3,200 23,000 -11.5% 23,000 -11.5% 23,000 -11.5%

3647 Street/Sidewalk Sweep 9,520 9,480 9,885 9,600 - 9,600 0.0% 9,600 0.0% 9,600 0.0%3648 Tree Work (roadside) 11,800 8,000 9,922 10,000 4,925 10,000 0.0% 10,000 0.0% 10,000 0.0%3805 Advertising 184 1,107 725 300 784 300 0.0% 300 0.0% 300 0.0%3820 Dues and Memberships 265 75 75 320 234 320 0.0% 320 0.0% 320 0.0%3850 Printing - - - - - - 0.0% - 0.0% - 0.0%3910 Miscellaneous Expenses 144 - - - - - 0.0% - 0.0% - 0.0%3920 Training and Education 275 10 337 200 - 200 0.0% 200 0.0% 200 0.0%

82,663 93,954 84,629 103,719 24,664 107,107 3.3% 107,107 3.3% 107,107 3.3%Other Contractual Items4115 Security Alarm Monitoring 386 567 560 3,350 280 3,350 0.0% 3,350 0.0% 3,350 0.0%4126 Inspecting/Testing Fire Ext 200 328 707 850 590 800 -5.9% 800 -5.9% 800 -5.9%

586 894 1,267 4,200 870 4,150 -1.2% 4,150 -1.2% 4,150 -1.2%


EXPENDITURES

Employee Benefits

9 Employees (1 Director, 1 Mechanic/Heavy Equipment Operator, 6 Heavy Equipment Operators)







5005 Food, Paper Goods & Other Misc. Food Supplies 1,862 1,278 1,034 1,750 158 1,750 0.0% 1,750 0.0% 1,750 0.0%5205 Heating Fuel 3,069 4,950 7,226 6,250 959 8,100 29.6% 8,100 29.6% 8,100 29.6%

5315 Cold Patch 3,292 3,954 5,553 6,000 - 6,000 0.0% 6,000 0.0% 6,000 0.0%5325 Calcium Chloride 1,023 4,771 1,752 5,000 - 4,000 -20.0% 4,000 -20.0% 4,000 -20.0%

5335 Culverts & Drainage 9,795 8,226 9,571 9,000 6,059 10,000 11.1% 10,000 11.1% 10,000 11.1%

5340 General Maintenance Supplies 1,817 1,343 1,009 2,200 30 2,200 0.0% 2,200 0.0% 2,200 0.0%5345 Gravel 3,795 4,934 - 5,445 5,445 5,445 0.0% 5,445 0.0% 5,445 0.0%5375 Salt 66,034 64,531 68,004 67,320 10,754 67,320 0.0% 67,320 0.0% 67,320 0.0%5380 Street Signs and Traffic Paint 4,504 3,365 2,671 4,950 569 4,500 -9.1% 4,500 -9.1% 4,500 -9.1%5390 Winter Sand 22,968 27,079 27,408 27,500 23,772 31,625 15.0% 31,625 15.0% 31,625 15.0%

5405 Computer/Office Supplies 453 323 138 550 85 1,550 181.8% 1,550 181.8% 1,550 181.8%

5415 General Supplies 18,081 13,095 12,363 17,000 3,467 17,000 0.0% 17,000 0.0% 17,000 0.0%5425 Postage 40 34 13 40 1 35 -12.5% 35 -12.5% 35 -12.5%

5515 Safety Gear 2,212 2,409 4,089 2,475 2,260 2,650 7.1% 2,650 7.1% 2,650 7.1%5605 Books - - - - - - 0.0% - 0.0% - 0.0%5608 Periodicals & Subscriptions 158 65 75 109 - 109 0.0% 109 0.0% 109 0.0%5710 Small Equipment Purchases/Supplies 5,435 2,565 4,376 4,752 703 4,700 -1.1% 4,700 -1.1% 4,700 -1.1%5805 Gasoline 119 190 1,282 300 188 250 -16.7% 250 -16.7% 250 -16.7%

5806 Diesel Fuel 28,578 38,432 34,832 42,500 11,578 42,500 0.0% 42,500 0.0% 42,500 0.0%5810 Oil, Grease & Filters 3,888 2,217 1,045 3,762 365 3,700 -1.6% 3,700 -1.6% 3,700 -1.6%5815 Vehicle Maintenance Parts & Supplies 40,190 40,168 32,845 46,000 12,322 46,000 0.0% 46,000 0.0% 46,000 0.0%5905 Road Construction Supplies - - - - - - 0.0% - 0.0% - 0.0%

217,313 223,929 215,286 252,903 78,714 259,434 2.6% 259,434 2.6% 259,434 2.6%

7205 Building Improvements - - - - - - 0.0% - 0.0% - 0.0%7207 Sand/Salt Shed Repairs - - - 40,000 - 20,000 -50.0% 20,000 -50.0% 10,000 -50.0%

7260 Lease/Purchase Payments 71,820 151,185 82,411 88,673 84,463 96,282 8.6% 96,282 8.6% 96,282 8.6%2015 F-350 (2 year lease purchase) 31,887 2015 -7 Yd. Dump Truck (4 year lease/prchs) 39,933 46,065 2016-F 550 Truck (4 yr. lease) 27,225 27,225 2017 Ford F550 Truck (3 yr. lease) 23,800 26,675 26,673 27,225 2017 Ford F350 Truck (2 yr. lease) 32,000 32,000 Case Loader 32,000 34,335 34,380 7.4% 34,380 100.0% 34,380 2019 Ford F550 Truck (4 yr. lease) 30,000 22,902 22,902 -23.7% 22,902 100.0% 22,902 2020 Western Star (6 year lease) 39,000 100.0% 39,000 39,000

7304 Audio - - - - - - 0.0% - 0.0% - 0.0%7315 Computers/Printers/Tablet 788 - - - - - 0.0% - 0.0% - 0.0%

Exhaust Removal System - - - - - - 100.0% - 0.0% - 0.0%7370 Public Safety Equipment (AED) - - - - - 1,200 100.0% 1,200 100.0% 1,200 100.0%

7545 Equipment Reserve-G 2-3670-00 6,500 6,500 100,000 - - 3,000 100.0% 3,000 100.0% 3,000 100.0%

7605 Road Construction/Paving 288,300 232,256 236,445 285,000 239,417 788,450 176.6% 300,000 -100.0% 300,000 5.3%7606 Mt. Pleasant Street - 77,769 69,975 - - - 0.0% - 0.0% - 0.0%7607 Library Intersection 132,000 5,177 110,016 -16.7% 110,016 -100.0% 110,016 7615 Sidewalk Construction - - 50,000 27,247 50,910 - -100.0% - -100.0% - -100.0%

295,588 316,525 456,420 484,247 295,504 1,018,948 530,498 9.6% 520,498 7.5%

1,325,890 1,394,911 1,500,339 1,698,227 763,230 2,228,969 31.3% 1,740,519 2.5% 1,730,519 1.9%5.21% 7.56% 13.19% 44.94% 31.25% 2.49% 1.90%

YTD 530,742 42,292 32,292

Supplies

Capital Items

TOTAL- Public Works Expenditures






R0901 Public Works Miscellaneous 1,590 10,140 5,145 2,000 1,812 2,000 0.0% 2,000 0.0% 2,000 0.0%R0904 Local Road Assistance Program 52,480 53,316 52,592 52,000 54,268 52,000 0.0% 52,000 0.0% 52,000 0.0%R0905 WW Wages & Benefits-PW 15,912 14,842 10,250 15,260 - 16,040 5.1% 16,040 5.1% 16,040 5.1%

State Reimbursement 36,630 - 73,370 100.3% 73,370 100.3% 73,370 Sand/Salt Shed Reserve (State) 25,944 - - 100.0% - 100.0% - 100.0%

TIF Revenue - DownTown 40,000 - - 0.0% 36,646 100.0% 36,646 100.0%

MCSW Sanding 2,000 100.0% 2,000 100.0% 2,000 100.0%

MCSW Misc. Reimbursement 500 100.0% 500 100.0% 500 100.0%

R0907 WW Vehicle Reimbursement 32,000 - - - - 0.0% - 0.0% - 0.0%

69,982 110,298 67,988 171,834 56,080 145,910 -15.1% 182,556 6.2% 182,556 6.2%57.61% -38.36% 152.74% 32.64% -15.09% 6.24% 6.24%

YTD (25,924) 10,722 10,722

1,255,908 1,284,614 1,432,351 1,526,393 707,150 2,083,059 36.5% 1,557,963 2.1% 1,547,963 1.4%2.29% 11.50% 6.57% 46.3% 36.47% 2.07% 1.41%

YTD 556,666 31,570 21,570

NET Public Works Budget

REVENUES

TOTAL Public Works Revenues


Updated February 3, 2020

Fiscal Year Tons Cost Price per Ton 2007-08 2,980 172,840$ 56$ 2008-09 1,628 104,192$ 58$ 2009-10 1,150 78,200$ 64$ 2010-11 1,340 101,840$ 68$ 2011-12 1,746 136,188$ 76$ 2013-14 5,881 470,152$ 78$ 2014-15 1,935 180,000$ 80$ 2015-16 2,248 209,077$ 93$ 2016-17 3,100 288,300$ 93$ 2017-18 4,783 282,185$ 93$ 2018-19 4,783 306,420$ 59$ 19-20 Budgeted 3,608 285,000$ 79$ 20-21 Projected 3,333 300,000$ 90$

Rockport Road ConstructionFY 2007-2008 to Projected FY 2020-2021

-

1,000

2,000

3,000

4,000

5,000

6,000

7,000

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

$500,000

TONS

LAID

COSTS

Asphalt Laid 2007 - 2021 Projected

Tons Cost


1 2 3 4 5 6 7 8

ItemYear

RequiredOriginal Principal Term FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28

Case Loader $80,000 3.60% $2,880 4 $20,625 $20,625 $20,6252019 F550 w/ Plow (29) $115,000 3.60% $4,140 4 $30,000 $30,000 $30,0002020 Westerstar (16) 1 $206,000 3.65% $7,519 6 $35,600 $35,600 $35,600 $35,600 $35,600 $35,6002022 F550 w/ Plow (11) 2 $120,000 3.60% $4,320 4 $31,000 $31,000 $31,000 $31,0002023 F550 w/ Plow (19) 3 $120,000 3.60% $4,320 4 $31,000 $31,000 $31,000 $31,0002024 F350 w/ plow (1) 4 $75,000 3.60% $2,700 3 $25,900 $25,900 $25,9002024 FL 80 Freightliner (15) 4 $130,000 3.60% $4,680 5 $26,936 $26,936 $26,936 $26,936 $26,9362025 F350 w/ Plow (17) 5 $75,000 3.60% $2,700 3 $25,900 $25,900 $25,900 $25,9002026 Freightliner M2 (5) 6 $135,000 3.60% $4,860 5 $28,000 $28,000 $28,0002027 F350 w/ plow (WW) 7 $90,000 3.60% $3,240 3 $31,140 $31,1402027 Case Equipment 7 $120,000 3.70% $4,440 5 $25,000 $25,0002028 Freightliner M2 (5) 8 $150,000 3.70% $5,550 6 $26,000

$1,416,000 $51,349 $86,225 $117,225 $148,225 $150,436 $176,336 $173,336 $136,976 $162,976

Interest Rates may only be ESTIMATES for planning purposes.

PUBLIC WORKS VEHICLE REPLACEMENT SCHEDULE

Interest



Department: 0500


2110

2120

2150

251025202530253525402550

2556


3040

3050

3095

310533053320

3325

3440

3606

3610

3646

650

Department Head - Increasing based on anticipated usage from PW work to be completed with Bond that passed. 10,000

Amount Requested

Department Head - Increasing based on current usage. 700


Department Head - Changed based on employee elections.

Department Head - Changed based on changes in wages. 5,050 Department Head - Changed based on changes in wages. 9,180


Public Works Michael YoungDirector


Department Head - 3% cost of living adjustment. 77,020

193,280 Department Head - Changed based on changes in wages. 40,620 Department Head - Increased based on number of union employees. 3,250





23,000

Reason For Request

400 Department Head - Increasing based on current usage.

Department Head - Decreased due to estimated 2% increase from Maine Water and actual usage.

5,000

Department Head - Added as we will need a legal opinion on this years lease purchase agreement, because it is over $100,000. 2,500

3,240

Department Head - Increased to cover professional services that may need to be done.

Department Head - Decreasing to remove amount previously entered for furnace work. 11,000

7,300 Department Head - Decreased based on actuals.Department Head - Decreased based on actuals.

Department Head - Decreasing based on historical use 500 Department Head - Snow removal contract and $3,000 for summer mainteance.






4126


52055325

5335

53805390

5405

5425

5515

571058055810


7207

7207

72607370

7545

7605

Department Head - Adding $3,000; goal is to maintain $40,000 in reserve for emergencies. 3,000


Department Head - Increased by $1,000 to cover the cost of a new router so that the garage can connect to the servers at the Town Office. This allows us to backup all their information.

1,550

Department Head - Increased based on actuals. 8,100 Department Head - Reducing due to historical use. 4,000


788,450 Department Head - Increasing based on calculation to pave all roads in a 10 year plan.

Department Head - Updated based on replacement schedule. 96,282 Department Head - Added this to equip one truck with an AED. 1,200

10,000

Department Head - Funding for repairs to the former sand/salt shed that is now used for equipment storage. Per MMA insurance inspector, repairs are needed.

20,000

Department Head - Decreased due to historical use

4,500

3,700

2,650

4,700

Department Head - Sand cost is going up $0.50 yard.

Department Head - Reducing due to historical use.



35

250


Select Board - Reduced based on the recommendation of the Town Manager that the cost of repairs should not exceed the amount we have in reserve currently along with this budgeted amount.

10,000

Department Head - Increased to help cover raises costs of culverts.

31,625


Department Head - Increasing to cover raising cost of safety supplies, such as vests and helmets.

Department Head - Decreased based on actuals. 800






7605

7607

7615


State

MCSWMCSW Misc.

TIF Revenue

Town Manager - Reduced because of the major impact it would have on the mil rate if we were to fund it at the level it should be funded at. We will revist this number after we have compelted the Infrastructure bond projects.

300,000


Department Head - Remaining balance for the intersection work. 110,016

Town Manager - By using this, the remaining cost of the intersection work to be done by the Library will have a net zero impact on the budget.

36,646

Department Head - Removed for this year, so we could put more money in paving. -

Department Head - Increased with changes in wages. 16,040 Department Head - Remaining State reimbursement for intersection work. 73,370

Department Head - Moved this from Sanitation budget. 500 Department Head - Moved this from Sanitation budget. 2,000



Public WorksSanitation - Dept. 0501Department Overview


2000 Personnel Services - - - - - - - - 2500 Employee Benefits - - - - - - - - 3000 Purchased and Contractual Services 5,177 6,939 6,898 7,800 3,521 7,800 7,800 7,800 4000 Other Contractual Services 164,188 155,651 156,841 161,550 85,458 222,015 169,184 169,184 5000 Supplies - - - - - - - - 7000 Capital Outlay - - - - - - - -

169,366 162,590 163,739 169,350 88,978 229,815 176,984 176,984 -4.00% 0.71% 3.43% 52.54% 35.70% 4.51% 4.51%

YTD 60,465 7,634 7,634

6,600 22,966 6,000 6,130 1,800 4,379 4,379 4,379 2.17% 29.36% -28.56% -28.56% -28.56%

YTD (1,751) (1,751)

162,766 139,624 157,739 163,220 87,178 225,436 172,605 172,605 -14.22% 12.97% 3.47% 53.41% 38.12% 5.75% 5.75%

YTD 62,216 9,385 9,385

William S. Post, Town Manager

The Town entered into an interlocal agreement with the towns of Camden, Lincolnville and Hope to operate a recycling facility. The Mid Coast Solid Waste Corporation is managed by a Board of Directors appointed by the municipal officers of each member municipality. Operating costs of the Corporation are allocated among member municipalities based on a formula of average valuation and population.

NET Sanitation Budget


TOTAL- Sanitation Expenditures

TOTAL Sanitation Revenues

-

50,000

100,000

150,000

200,000

250,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


Public WorksSanitation - Dept. 0501


12/31/2019

3090 Interstate Septic Contract 2,300 2,300 2,300 2,300 2,300 2,300 0.0% 2,300 0.0% 2,300 0.0%3642 Rubbish Removal MCSWC 2,877 4,639 4,598 5,500 1,221 5,500 0.0% 5,500 0.0% 5,500 0.0%

5,177 6,939 6,898 7,800 3,521 7,800 0.0% 7,800 0.0% 7,800 0.0%

4315 MCSWC Assessment 164,188 155,651 156,841 161,550 85,458 222,015 37.4% 169,184 4.7% 169,184 4.7%164,188 155,651 156,841 161,550 85,458 222,015 37.4% 169,184 4.7% 169,184 4.7%

-5.20% 0.76% 3.00% 52.90% 37.43% 4.73% 4.73%YTD 60,465 7,634 7,634

169,366 162,590 163,739 169,350 88,978 229,815 35.7% 176,984 4.5% 176,984 4.5%


R0052 Payment in lieu of taxes 6,600 6,000 6,000 4,130 - 4,379 6.0% 4,379 6.0% 4,379 6.0%MCSW Plowing/Sanding 1,500 1,800 - -100.0% - -100.0% - -100.0%

MCSW Misc Reimbursement 500 - - -100.0% - -100.0% - -100.0%

R0053 PERC Payment 16,966 - - - 0.0% - 0.0% - 0.0%6,600 22,966 6,000 6,130 1,800 4,379 -28.6% 4,379 -9.1% 4,379

-73.87% 2.17% 29.36% -28.56% -28.56% -28.56%YTD (1,751) (1,751) (1,751)

162,766 139,624 157,739 163,220 87,178 225,436 38.1% 172,605 5.7% 172,605 5.7%-14.22% 12.97% 3.47% 53.41% 38.12% 5.75% 5.75%

YTD 62,216 9,385 9,385

2020 Proposed Valuation Valuation %

2010 Census

Population

Population %

Total Percent

Average %

Total Taxes to

be Raised1,361,850,000 44.90% 4,850 40.82% 85.72% 42.86% 242,150 #####

218,200,000 7.19% 1,536 12.93% 20.12% 10.06% 56,843 486,700,000 16.05% 2,164 18.22% 34.26% 17.13% 96,781 966,450,000 31.86% 3,330 28.03% 59.89% 29.95% 169,184

3,033,200,000 100.00% 11,880 100.00% 200.00% 100.00% 564,958

FY 19-20

FY 19-20 FY 20-21

Hope



LincolnvilleRockport

Town Assessment Calculation


TOTAL - SANITATION Expenditures

EXPENDITURES


TOTAL Sanitation Revenue

REVENUES

Camden

NET Sanitation Budget

Camden, 242,150 , 43%

Hope, 56,843 , 10%

Lincolnville, 96,781 , 17%

Rockport, 169,184 , 30%

Total Taxes to be Raised for MCSW FY 2020-2021


Department: 0501




43154315



Revenue Line NumberR0052MCSW

MCSW Misc.Department Head - Moved these to the Public Works budget. - Department Head - Moved these to the Public Works budget. -


Department Head - Current proposed payment. 4,379


Department Head - Current proposed MCSW budget. 222,015 Town Manager - Adjusted MCSW payment. 169,184




Sanitation Department William S. PostTown Manager





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Above: Public Works employee James Aldus, standing next to our recently refurbished Oshkosh truck.

Left: Public Works employees Devin Field (front) and Kevin Grierson (rear) working on the walking path at Mary Lea Park.


Culture andRecreation

TOWN OF ROCKPORT

Library Conservation Commission

Parks Recreation

Opera House Library Building (1 Limerock)

Library445,807

Conservation Commission

10,625

Parks120,690

Recreation63,760

Opera House171,580

Library Building-


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Full-time Library staff, pictured from the left: Benjamin Odgren, Keith Drago, Laura Meservey and Benjamin Blackmon


Culture and Recreation Benjamin Blackmon, Library DirectorLibrary - Dept. 0601 Keith Drago, Deputy Library Director

Department Overview

Mission:

Staffing


2000 Personnel Services 188,852 197,087 205,527 218,516 101,234 225,490 225,490 225,490 2500 Employee Benefits 67,309 70,458 54,068 96,454 26,946 70,340 70,580 70,580 3000 Purchased and Contractual Services 62,629 74,037 66,390 81,544 35,675 94,857 94,617 94,617 4000 Other Contractual Services 888 491 828 645 505 620 620 620 5000 Supplies 33,614 29,235 30,622 44,850 14,041 48,500 48,500 48,500 7000 Capital Outlay 43,312 40,427 1,016 5,000 110 6,000 6,000 6,000

396,603 411,732 358,450 447,009 178,511 445,807 445,807 445,807 3.81% -12.94% 24.71% 39.93% -0.27% -0.27% -0.27%

YTD (1,202) (1,202) (1,202)

58,225 52,152 55,462 85,360 19,433 129,158 129,158 129,158 -10.43% 6.35% 53.91% 22.77% 51.31% 51.31% 51.31%

YTD 43,798 43,798 43,798

338,377 359,581 302,988 361,649 159,078 316,649 316,649 316,649 6.27% -15.74% 19.36% 43.99% -12.44% -12.44% -12.44%

YTD (45,000) (45,000) (45,000)

Rockport Public Library is committed to providing the best possible free library service to all of the residents of the Town of Rockport. The Library will identify and respond to the needs of our community of library users and seek to provide services that will meet these needs.

The Town provides for the personnel services of the library, wastewater and weekly cleaning services. Other library expenses are funded through the library's endowment fund, gifts, grants and fees. A five-member library committee manages the endowment funds, which provides for operating costs of the library. The library is open 51.5 hours each week and provides a broad range of services that include high speed internet access, a variety of programs for patrons of all ages, access to books state-wide through an interlibrary loan system and downloadable audio and eBooks. The Town is respsonsible for the Library building and all costs associated with its upkeep.

BUDGET SUMMARY

TOTAL- Library Dept. Expenditures

TOTAL Library Revenues

NET Library Dept. Budget

FY 19-20 FY 20-21

The Library currently employs a number of people in various positions: A Director, a Deputy Director, an Adult Services Librarian, a Youth Services Librarian, a Circulation & Technical Services Librarian, three part-time employees and on-call substitutes.

- 50,000

100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000 500,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


Culture and RecreationLibrary - Dept. 0601


12/31/2019

2110 Library Director 53,976 58,416 61,486 63,304 30,187 65,200 3.0% 65,200 3.0% 65,200 3.0%2115 Deputy Director/Adult Services 35,516 36,778 39,700 40,955 19,417 42,190 3.0% 42,190 3.0% 42,190 3.0%2120 Children's & Youth Services Librarian 35,733 36,625 38,278 39,395 18,752 40,580 3.0% 40,580 3.0% 40,580 3.0%2125 Circulation &Tech Services Librarian 35,633 36,626 38,429 39,395 18,788 40,580 3.0% 40,580 3.0% 40,580 3.0%2205 Library Assistants 27,994 28,643 27,634 35,267 14,089 36,740 4.2% 36,740 4.2% 36,740 4.2%2212 Security Officers - - - 200 - 200 0.0% 200 0.0% 200 0.0%

188,852 197,087 205,527 218,516 101,234 225,490 3.2% 225,490 3.2% 225,490 3.2%

2505 Unemployment Compensation 1,355 1,065 884 1,540 483 1,540 0.0% 1,540 0.0% 1,540 0.0%2510 Workers Compensation Insurance 1,150 833 643 1,200 181 1,170 -2.5% 1,170 -2.5% 1,170 -2.5%2520 Income Protection 1,629 1,718 1,778 1,995 935 2,020 1.3% 2,020 1.3% 2,020 1.3%2530 Deferred Compensation 7,295 7,720 7,842 6,280 4,118 8,490 35.2% 8,490 35.2% 8,490 35.2%2540 Health Insurance 41,655 43,932 27,286 68,959 12,930 39,510 -42.7% 39,510 -42.7% 39,510 -42.7%2550 FICA and Medicare Taxes 13,864 14,799 15,275 16,120 8,119 17,250 7.0% 17,250 7.0% 17,250 7.0%2225 College Stipend - - - - - - 0.0% - 0.0% - 0.0%2575 Cell Phone Stipend 360 390 360 360 180 360 0.0% 600 66.7% 600 66.7%

67,309 70,458 54,068 96,454 26,946 70,340 -27.1% 70,580 -26.8% 70,580 -26.8%

3005 Accounting/Auditing 404 - - 500 - 500 0.0% 500 0.0% 500 0.0%3006 Professional Cleaning Service 5,844 5,423 6,026 5,809 2,681 5,809 0.0% 5,809 0.0% 5,809 0.0%3007 Specialty Cleaning Service 478 1,465 454 1,400 199 1,400 0.0% 1,400 0.0% 1,400 0.0%3015 Computer Software Licenses & Support - - - 580 - 580 0.0% 580 0.0% 580 0.0%3025 Internet Fees 500 500 - 800 - 800 0.0% 800 0.0% 800 0.0%3026 Web Hosting 600 600 600 600 - 600 0.0% 600 0.0% 600 0.0%3060 Miscellaneous Prof. Services 241 2,638 1,082 2,000 - 32,000 1500.0% 32,000 1500.0% 32,000 1500.0%

3061 Library Programs 1,316 1,521 1,116 2,000 227 2,000 0.0% 2,000 0.0% 2,000 0.0%3090 Miscellaneous Contracts 418 554 646 3,000 - 9,000 200.0% 9,000 200.0% 9,000 200.0%

3105 Travel Expenses 815 1,201 1,071 1,360 689 1,360 0.0% 1,360 0.0% 1,360 0.0%3305 Electricity 2,698 2,639 2,520 2,895 1,087 5,000 72.7% 5,000 72.7% 5,000 72.7%3315 Wastewater Usage Fees 541 295 749 680 210 680 0.0% 680 0.0% 680 0.0%3320 Telephone 2,546 1,276 1,268 2,560 1,283 3,200 25.0% 3,200 25.0% 3,200 25.0%3325 Water Usage Fees 381 264 330 400 91 400 0.0% 400 0.0% 400 0.0%3410 Copy Machine Lease 979 739 647 650 323 650 0.0% 650 0.0% 650 0.0%3435 Building Lease 31,900 34,800 35,012 37,000 20,486 9,000 -75.7% 9,000 -75.7% 9,000 -75.7%3440 Equipment Rental - - - - - - 0.0% - 0.0% - 0.0%3610 Computer Repairs & Maintenance 3,230 2,325 1,885 5,000 618 5,000 0.0% 5,000 0.0% 5,000 0.0%3606 Building Repair & Maintenance 1,870 5,450 333 2,000 - 2,000 0.0% 1,000 -50.0% 1,000 -50.0%3620 Equipment Maintenance - - - 300 - 300 0.0% 300 0.0% 300 0.0%

Elevator Maintenance 640 100.0% 640 100.0% 640 100.0%

Landscaping Maintenance 1,500 100.0% 1,500 100.0% 1,500 100.0%

3630 Mowing 26 19 - 190 - 190 0.0% - -100.0% - -100.0%

3805 Advertising (Town Paid-New Lib) - 3,500 3,500 - - - 0.0% - 0.0% - 0.0%3806 Advertising 226 225 1,040 1,000 431 700 -30.0% 700 -30.0% 700 -30.0%3820 Dues and Memberships 210 413 345 500 325 500 0.0% 500 0.0% 500 0.0%3840 Post Office Box 246 198 214 200 234 200 0.0% 200 0.0% 200 0.0%3841 Maine State Library Deliveries 2,160 2,203 2,246 3,120 2,451 3,848 23.3% 3,848 23.3% 3,848 23.3%3850 Printing - 96 95 500 - 500 0.0% 500 0.0% 500 0.0%3915 Registration Fees (Minerva) 4,200 4,200 4,000 4,200 4,000 4,200 0.0% 4,200 0.0% 4,200 0.0%3920 Training and Education 450 645 860 1,200 340 1,200 0.0% 1,200 0.0% 1,200 0.0%3920 Training & Education (Town Paid) - 500 - 500 - 500 0.0% 1,450 190.0% 1,450 190.0%

3925 Electronic Subscriptions 350 350 350 600 - 600 0.0% 600 0.0% 600 0.0%62,629 74,037 66,390 81,544 35,675 94,857 16.3% 94,617 16.0% 94,617 16.0%

4115 Security Alarm Monitoring 871 469 828 600 404 600 0.0% 600 0.0% 600 0.0%4126 Inspecting/Testing Fire Ext 17 22 - 20 101 20 0.0% 20 0.0% 20 0.0%4625 Sales & Use Tax - - - 25 - - -100.0% - -100.0% - -100.0%

888 491 828 645 505 620 -3.9% 620 -3.9% 620 -3.9%

5005 Food, Paper Goods & Other Misc. Food Supplies 28 47 146 300 135 500 66.7% 500 66.7% 500 66.7%


9 Employees (1 Director, 1 Deputy Director, 1 Youth Services Librarian, 1 Circulation &Technical Librarian, 3 PT Librarians, and 2 on-call substitutes)FY 19-20 FY 20-21

EXPENDITURESPersonnel Services

Employee Benefits

Library Endowment ResponsibilityTown Responsibility


Supplies






5006 Refreshments, Misc. Supplies-Programs 428 704 864 1,100 166 1,500 36.4% 1,500 36.4% 1,500 36.4%5205 Heating Fuel 1,558 2,714 4,342 2,750 983 5,000 81.8% 5,000 81.8% 5,000 81.8%5321 Building Maintenance Supplies - 45 - - - - 0.0% - 0.0% - 0.0%5330 Operational Supplies 2,238 - 3,364 4,100 1,785 4,500 9.8% 4,500 9.8% 4,500 9.8%5405 Computer/Office Supplies 2,496 1,690 1,459 4,400 716 4,500 2.3% 4,500 2.3% 4,500 2.3%5425 Postage 305 318 410 2,000 212 2,000 0.0% 2,000 0.0% 2,000 0.0%5430 Program Supplies 280 713 419 1,000 277 1,300 30.0% 1,300 30.0% 1,300 30.0%5450 Training - - - - - - 0.0% - 0.0% - 0.0%5600 Books 17,477 14,628 13,642 19,500 6,071 19,500 0.0% 19,500 0.0% 19,500 0.0%5608 Periodicals 2,660 3,231 1,461 2,100 50 2,100 0.0% 2,100 0.0% 2,100 0.0%5615 Statutes and Reference Books 913 345 841 600 1,711 600 0.0% 600 0.0% 600 0.0%5620 Audio Visual 3,995 3,184 2,601 5,000 1,601 5,000 0.0% 5,000 0.0% 5,000 0.0%5725 Miscellaneous Supplies/Expenses 1,235 1,616 1,073 2,000 336 2,000 0.0% 2,000 0.0% 2,000 0.0%

33,614 29,235 30,622 44,850 14,041 48,500 8.1% 48,500 8.1% 48,500 8.1%

7205 Building Improvements 1,000 - - - - - 0.0% - 0.0% - 0.0%7315 Computer Equipment 1,332 713 940 3,000 110 3,500 0.0% 3,500 16.7% 3,500 16.7%7335 Furniture & Fixtures 980 1,075 76 2,000 - 2,500 0.0% 2,500 25.0% 2,500 25.0%7401 Building Engineering/Architecture 40,000 38,639 - - - - 0.0% - 0.0% - 0.0%

43,312 40,427 1,016 5,000 110 6,000 20.0% 6,000 20.0% 6,000 20.0%

396,603 411,732 358,450 447,009 178,511 445,807 -0.3% 445,807 -0.3% 445,807 -0.3%3.81% -12.94% 24.71% 39.93% -0.27% -0.27% -0.27%

YTD (1,202) (1,202) (1,202)

Capital Items

TOTAL- Library Expenditures





R0951 Library Reimbursement 58,225 52,152 55,462 85,360 19,433 129,158 51.3% 129,158 51.3% 129,158 51.3%R0953 Library Miscellaneous - - - - - - 0.0% - 0.0% - 0.0%

58,225 52,152 55,462 85,360 19,433 129,158 51.3% 129,158 51.3% 129,158 51.3%-10.43% 6.35% 53.91% 22.77% 51.31% 51.31% 51.31%

YTD 43,798 43,798 43,798

338,377 359,581 302,988 361,649 159,078 316,649 -12.4% 316,649 -12.4% 316,649 -12.4%6.27% -15.74% 19.36% 43.99% -12.44% -12.44% -12.44%

YTD (45,000) (45,000) (45,000)

TOTAL - Library Revenues

NET Library Budget

REVENUES

The Library Committee is responsible for annual review and approval of contractual expenses, supplies, some capital items pertaining to operations and programs.

Endowments, Grants, Donors

$129,15829%

Rockport Taxpayers$316,649

71%

Library Funding - Municipal and Others


Department: 0601


2110211521202125220525102520253025402550

2575


3060

3090

3305

3320

3435

Elevator

Landscaping

36063630

3806

3841

3920

1,000

Department Head - To service and provide a phone to the elevator. 640

Department Head - Increased by $30,000 to reflect the cost of moving the library into the new building. This is an estimated cost a new quote will need to be done again closer to the move date. This is a one time cost.

32,000

Department Head - Increased by $2105. This is a very educated guess. I worked with mechanical engineer to come up with this estimated cost for electricity.

Department Head - Decreased the amount by $300. Now that the new building is built I am not anticipating needing as much money for advertising.

700

Town Manager - Public Works will mow this.

5,000

Department Head - Decreased based on when we should be out of the building. 9,000

Department Head - The Maine State Library negotiates the van delivery contract. The price has held steady since 2010. This year the price will increase by $728. Historically, a large portion of this cost has been covered by donations.

3,848

Town Manager - Reduced because it’s a new building.

To ensure high quality landscaping maintenance for the Town’s new Library. 1,500

Town Manager - increased to send the Library Director to the American Library Association Leadership Institute. 1,450


Library Benjamin BlackmonLibrary Director


Department Head - Applied 3% cost of living increase. 42,190 Department Head - Applied 3% cost of living increase. 65,200


2,020 Department Head - Changed based on changes in wages. 8,490

Department Head - Increased by $640 the cost to add another phone to the library. This phone is for the lower level office. 3,200


Department Head - Changes to rates.

Department Head - Applied 3% cost of living increase.

Department Head - Based on current staff elections. 39,510

Department Head - Increased by $6000. This increase is for the alarm and surveillance system installation in the new library. This is a one-time cost.

9,000

40,580 Department Head - Applied 3% cost of living increase. 36,740

1,170



Department Head - Changed based on changes in wages.

Town Manager - Increased stipend so that all employees that receive one get the same amount. 600

-



Library Benjamin BlackmonLibrary Director

Only provide information regarding budget appropriation lines that are proposed to change in the budget. Other Contractual Items Line Number

4625


5005

5006

5205

5330

5405

5430


7315

7335

Revenue Line Number

R0951

Amount Requested

Department Head - Removed because we don’t need it. -

Department Head - Increased by $2250. This is a very educated guess. I worked with mechanical engineer to come up with this estimated cost for heating fuel.

500

Department Head - Increased by $400 to adjust for higher anticipated usage and larger facility 1,500

Department Head - Increased by $400 to adjust for higher anticipated usage and larger facility

Reason For Request

Department Head - Increased based on increased cost allocated to the Library Committee. 129,158

Department Head - Increased by $500 to adjust for higher anticipated usage and larger facility. 2,500



4,500


Department Head - Increased by $200 to adjust for higher anticipated usage and larger facility

5,000


Department Head - Increased by $500 to adjust for higher anticipated usage and larger facility. 3,500



Culture and RecreationConservation Commission - Dept. 0602 Kimberly Kimball, ChairDepartment Overview

Mission:

Board Members


3000 Purchased and Contractual Services 338 523 125 1,775 54 6,625 4,125 4,125 4000 Other Contractual Services 1,620 4,717 4,676 5,820 2,068 6,000 6,000 6,000 5000 Supplies 2,697 1,370 565 1,550 - 500 500 500 7000 Capital Outlay 1,328 523 - 500 170 - - -

5,983 7,132 5,365 9,645 2,292 13,125 10,625 10,625

463 - - - - - - - -100.00% 0.00% 0.00%

YTD

5,983 7,132 5,365 9,645 2,292 13,125 10,625 10,625 19.21% -24.77% 79.77% 23.76% 36.08% 10.16% 10.16%

YTD 3,480 980 980

The Conservation Commission oversees the water quality testing at Town-owned public access beaches. They also work closely with the "Keep Rockport Beautiful" campaign.

Promote the protection, conservation, and enhancement of the natural resources of Rockport. The Commission is responsible for conducting research, educating the public and making recommendations to appropriate Town bodies. The Commission works with other conservation organizations throughout the region to sustain natural ecosystems for current and future generations to use and enjoy.

BUDGET SUMMARY

NET Conservation Commission Budget

FY 19-20 FY 20-21

TOTAL Conservation Commission

There are five board members and three associate members serving with three year terms. The current members are Kimberly Kimball, Lora Laffan, Fred Ribeck, Ted Skowronski, Robert Kennedy, Meggan Dwyer, Ryan Gates, and Robert Lawrence, MD.

TOTAL Conservation Commission Revenues

-

2,000

4,000

6,000

8,000

10,000

12,000

14,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21

Actual Actual Actual Budget Dept. Hd Manager Select Brd

Expenses


Culture and RecreationConservation Commission - Dept. 0602


12/31/2019

3010 Computer Consulting/Support - - - 100 - 500 400.0% 500 400.0% 500 400.0%

3060 Miscellaneous Professional Fees - 94 - - - 500 100.0% 500 100.0% 500 100.0%

3105 Travel Expenses - - - 250 54 200 -20.0% 200 -20.0% 200 -20.0%3805 Advertising 300 - - - - 3,000 100.0% 1,000 100.0% 1,000 100.0%

3820 Dues and Memberships - - - 125 - 250 100.0% 250 100.0% 250 100.0%

3825 Easement Recordings 38 - - 50 - 75 50.0% 75 50.0% 75 50.0%3850 Printing - 256 - 250 - 1,000 300.0% 500 100.0% 500 100.0%

3910 Miscellaneous Contractual Expenses - 91 125 500 - - -100.0% - -100.0% - -100.0%

3920 Training and Education - 82 - 500 - 1,100 100.0% 1,100 120.0% 1,100 120.0%

338 523 125 1,775 54 6,625 273.2% 4,125 132.4% 4,125 132.4%

4135 Water Quality Monitoring 1,620 4,717 4,676 5,820 2,068 6,000 3.1% 6,000 3.1% 6,000 3.1%1,620 4,717 4,676 5,820 2,068 6,000 3.1% 6,000 3.1% 6,000 3.1%

5005 Food, Paper Goods & Other Misc. Food Supplies 45 - - - - - 0.0% - 0.0% - 0.0%5380 Signs - 155 - - - - 0.0% - 0.0% - 0.0%5425 Postage - - - 50 - - -100.0% - -100.0% - -100.0%

5605 Books, Periodicals - - - - - - 0.0% - 0.0% - 0.0%Keep Rockport Beautiful 1,000 - - -100.0% - -100.0% - -100.0%

5725 Miscellaneous Supplies 2,652 1,215 565 500 - 500 0.0% 500 0.0% 500 0.0%2,697 1,370 565 1,550 - 500 -67.7% 500 -67.7% 500 -67.7%

7116 Land Improvements (plant trees) 1,328 523 - 500 170 - -100.0% - -100.0% - -100%

7401 Feasibility Assessment - - - - - - 0.0% - 0.0% - 0.0%7415 Watershed Study - - - - - - 0.0% - 0.0% - 0.0%

1,328 523 - 500 170 - -100.0% - -100% - -100%

5,983 7,132 5,365 9,645 2,292 13,125 36.1% 10,625 10.2% 10,625 10.2%19.21% -24.77% 79.77% 23.76% 36.08% 10.16% 10.16%

YTD 3,480 980 980

R0990 Grant Reimbursement 463 - - - - - 0.0% - 0.0% - 0.0%R0995 Miscellaneous Reimbursement - - - - - - 0.0% - 0.0% - 0.0%

463 - - - - 0.0% - 0.0% - 0.0%

5,520 7,132 5,365 9,645 2,292 13,125 36.1% 10,625 10.2% 10,625 3.1%29.21% -24.77% 79.77% 23.8% 36.08% 10.16% 10.16%

YTD 3,480 980 980

Manager Board

REVENUES

TOTAL - Conservation Commission Revenues

FY 20-21Dept. Hd.

NET Conservation Commission Budget

FY 19-20



Supplies

TOTAL - Conservation Commission Expenditures

EXPENDITURES

Capital Items


Department: 0602



3010

3060

3105

3805

3805

3820

3825

3850

3850

3920


4135


5725


Conservation Commission Kimberly KimballCommission Chair


200


Department Head - $475 to collect and analyze stream water from six of Rockport's ponds for phosphorus. $300 to analyze the water samples for phosphorus, nitrogen and algal pigments. $4300 to routinely collect and analyze water quality samples at selected sites in Rockport Harbor and from streams draining to the harbor. $830 to collect and analyze water samples for fecal indicator bacteria.

6,000


Town Manager - Reduced to utilize new Town newsletter for advertising and publicity.


Department Head - Archive all Conservation Commission historical water quality data. 500

Department Head - For the actual printing of rack cards, brochures and surveys.

Department Head - To drive to Augusta and Rockland testing labs.

Department Head - To create and become a resource of information for the Town. To compile and publish a list of experts for various conservation initiatives.

500


1,000

Department Head - Printing materials for rack cards, outreach and public survey. The Committee is looking to attract new members and volunteers.

3,000

Department Head - Repair equipment as needed. 500

Department Head - $600 ($50 a month for 12 months) collaboration with Coastal Mountain Land Trust (CMLT) to have talks at the Rockport Library or Opera House. $500 to train High School Science, Technology, Engineering and Mathematics (STEM) students to write a grant and present to the commission. Award grant with supplies and support to pursue said grant that involves conservation activities.

1,100

Department Head - Filings for all easements. 75

1,000

Department Head - Maine Coastal Observation Alliances, this is this the group that we work with to compile the data that we collect.

250

Town Manager - We will do in house printing. 500



Conservation Commission Kimberly KimballCommission Chair


Numbers

Revenue Line Number




Culture and Recreation Michael Young, Public Works DirectorParks - Dept. 0603Department Overview

Mission:

Staffing


2000 Personnel Services 2,560 1,503 - - - - - - 2500 Employee Benefits 365 297 - - - - - - 3000 Purchased and Contractual Services 42,932 42,354 31,860 35,965 13,054 35,890 35,890 35,890 4000 Other Contractual Services 400 497 - - - - - - 5000 Supplies 4,232 13,342 2,247 8,000 2,319 17,300 17,300 17,300 7000 Capital Outlay 5,500 11,778 17,356 37,800 7,675 87,600 67,500 47,200

55,988 69,770 51,463 81,765 23,048 140,790 120,690 100,390 24.62% -26.24% 58.88% 28.19% 72.19% 47.61% 22.78%

YTD 59,025 38,925 18,625

391 497 200 4,800 - - - - 27.12% -59.72% 2300.00%

YTD

55,597 69,273 51,263 76,965 23,048 140,790 120,690 100,390 24.60% -26.00% 50.14% 29.95% 82.93% 56.81% 30.44%

YTD 63,825 43,725 23,425

The Parks budget provides funding to maintain the Town-owned parks throughout the year which includes mowing, vegetation management (tree trimming and/or removal) and general maintenance to provide a safe outdoor environment for the public to enjoy the beauty of the Rockport area.

BUDGET SUMMARY

The Town of Rockport strives to maintain quality parks and open/natural spaces; and to provide services which will enhance the physical, social and emotional well-being of residents.

NET Parks Budget

TOTAL- Parks Expenditures

TOTAL Parks Revenues

FY 19-20 FY 20-21

The Parks Department is overseen by the Public Works Director. This budget used to represent Parks and Recreation, which was changed this to just Parks in Fiscal Year 2018-2019.

-

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


Culture and RecreationParks - Dept. 0603


12/31/2019

2205 Groundskeeper 2,560 1,503 - - - - 0.0% - 0.0% - 0.0%2,560 1,503 - - - - 0.0% - 0.0% - 0.0%

2505 Unemployment Compensation 37 29 - - - - 0.0% - 0.0% - 0.0%2510 Workers Compensation Insurance 131 95 - - - - 0.0% - 0.0% - 0.0%2550 FICA and Medicare Taxes 196 172 - - - - 0.0% - 0.0% - 0.0%

365 297 - - - - 0.0% - 0.0% - 0.0%

3090 Misc. Contract (Outside contractor) 6,500 3,571 - - - 2,500 100.0% 2,500 100.0% 2,500 3305 Electricity 385 308 244 400 287 400 0.0% 400 0.0% 400 0.0%3325 Water Usage Fees 3,535 1,622 1,652 1,425 825 1,450 1.8% 1,450 1.8% 1,450 1.8%3430 Portable Toilets Rental 3,860 2,988 2,405 3,780 1,590 3,780 0.0% 3,780 0.0% 3,780 0.0%3623 General Repairs & Maintenance 1,225 2,104 - - - - 0.0% - 0.0% - 0.0%3626 Irrigation & Field Maintenance 2,021 2,133 559 - - - 0.0% - 0.0% - 0.0%3627 Lime Kilns Maintenance - - 6,300 4,000 - - -100.0% - -100.0% - -100.0%

3628 Landscaping 1,282 2,738 668 4,800 - 4,800 0.0% 4,800 0.0% 4,800 0.0%3630 Mowing 20,975 22,250 18,907 18,510 10,182 19,910 7.6% 19,910 7.6% 19,910 7.6%3642 Trash Removal 2,734 3,561 825 2,400 - 2,400 0.0% 2,400 0.0% 2,400 0.0%3648 Tree Work 275 650 300 650 170 650 0.0% 650 0.0% 650 0.0%3653 Water System R&M 140 429 - - - - - -

42,932 42,354 31,860 35,965 13,054 35,890 -0.2% 35,890 -0.2% 35,890 -0.2%

4525 Goose River Snow Club 400 497 - - - - 0.0% - 0.0% - 0.0%400 497 - - - - 0.0% - 0.0% - 0.0%

5310 Agricultural & Botanical - 3,886 - 2,000 90 5,300 165.0% 5,300 165.0% 5,300 165.0%

5340 General Maintenance Supplies 3,542 8,462 1,163 4,000 1,775 6,800 70.0% 6,800 70.0% 6,800 70.0%5380 Signs - - - - - 2,000 100.0% 2,000 100.0% 2,000 100.0%

5415 General Supplies (including Flags) 690 995 1,084 2,000 454 3,200 60.0% 3,200 60.0% 3,200 60.0%4,232 13,342 2,247 8,000 2,319 17,300 116.3% 17,300 116.3% 17,300 116.3%

7116 Land Improvements - - 9,356 - - - 0.0% - 0.0% - 0.0%7347 Walker Park Seawall - - - 8,000 6,351 55,000 587.5% 58,200 627.5% 43,200 627.5%

7348 Park Benches - - - 4,800 1,324 18,600 287.5% 5,300 10.4% - -100.0%

Lime Kiln Restoration Reserve - - - - - 4,000 100.0% 4,000 100.0% 4,000 100.0%

7525 Pathway Reserve Deposit 2,500 8,000 8,000 25,000 - - -100.0% - -100.0% - -100.0%

Walker Park Reserve Deposit 10,000 100.0% - 0.0% - 0.0%7560 Parks & Rec. Reserve Deposit 3,000 3,778 - - - - 0.0% - 0.0% - 0.0%

5,500 11,778 17,356 37,800 7,675 87,600 131.7% 67,500 78.6% 47,200 24.9%

55,988 69,770 51,463 81,765 23,048 140,790 72.2% 120,690 47.6% 100,390 22.8%24.62% -26.24% 58.88% 28.19% 72.19% 47.61% 22.78%

YTD 59,025 38,925 18,625

R1000 Misc. Parks Reimbursement 391 497 200 - - - 0.0% - 0.0% - 0.0%Park Bench Revenue 4,800 - - -100.0% - -100.0% - -100.0%

Walker Park Reserve - - - - - - 0.0% - 0.0% - 0.0%391 497 200 4,800 - - 0.0% - 0.0% - 0.0%

27.12% -59.72% 2300.00%YTD

55,597 69,273 51,263 76,965 23,048 140,790 82.9% 120,690 56.8% 100,390 30.4%24.60% -26.00% 50.14% 29.9% 82.93% 56.81% 30.44%

YTD 63,825 43,725 23,425

NET Parks Budget

FY 20-21

EXPENDITURES

REVENUES

Purchased & Contractual Services

TOTAL - Parks Expenditures

FY 19-20

Personnel Services


Supplies

Capital Items


TOTAL Parks Revenue

Employee Benefits


Department: 0603



30903325

3630



5310

5340

5380

5415

Department Head - Per the Rockport Beautification Committee they've requested an annual amount of $1000 to "beautify" areas throughout the outer areas of town. Increased by $200 for purchase of mulch for memorial Park renovations.

3,200

Department Head - Per the Rockport Beautification Committee they've requested a sign for Walker Park.

Amount Requested

1,450 Department Head - Increased based on usage. 2,500 Department Head - Added to asset with Brown Tail Moth.

Department Head - Updating per mowing and maintenance contracts. 19,910


Parks Michael YoungPublic Works Director




Reason For Request

Department Head - Rockport Parks and Beautification Committee has requested $300 for the purchase of a 10' "Christmas Tree" and $400 Each for 7 2 1/2" thick trees for Memorial Park.

5,300

Department Head - Increasing by $1200 to cover the cost of shingles to refinish the picnic tables at the Harbor Park; increased by $1600 to cover cost of conduit and wiring for Memorial Park.

6,800


2,000



Parks Michael YoungPublic Works Director


Numbers

7347

7348

7348

7348

7525

Walker Park Res

Walker Park Res

Lime Kiln Reserve

Revenue Line Number

Department Head - The bid cost for completing the project including engineering contract for project administration and inspections.Department Head - Seven (7) new park benches $2648 each for Memorial Park 18,600


Department Head - Legacy Rockport is meeting in February with a professional on what it will take to repair the Lime Kilns. 4,000

Select Board - The original intention of the park benches was to start having them pay from themselves. The Town has purchased one bench, once that is leased per the current policy, we will be able to purchase another one.

58,200

Town Manager - Reduced because of the seawall project. -

Town Manager - Reduced for two park benches. 5,300

-

Department Head - Reduced as we should have enough money to pay for the Rte. One sidewalk extenstion. -

Department Head - Average cost for new playground equipment for Walker Park is $35,000 for a complete overhaul. Additionally adding $4000 to hire assistance from company for assembly and $1000 for landscaping costs associated with the project (wood chips, edging, gravel, etc.). The plan is to budget $10,000 a year for the next four years.

10,000



Culture and RecreationOpera House - Dept. 0604 William S. Post, Town Manager

Andrew Weber, Rental Agent/House ManagerDepartment Overview

Mission:

Staffing


2000 Personnel Services 31,176 34,830 31,949 39,920 20,150 42,210 42,210 42,210 2500 Employee Benefits 4,014 4,423 3,326 14,980 1,958 11,600 11,600 11,600 3000 Purchased and Contractual Services 16,120 19,576 22,663 21,650 10,265 32,820 30,320 30,320 4000 Other Contractual Services 4,065 5,682 4,580 6,808 2,989 6,838 6,838 6,488 5000 Supplies 10,486 6,495 10,954 12,862 2,452 12,862 14,612 12,862 7000 Capital Outlay - 48,172 28,982 30,000 820 228,000 66,000 64,000

65,860 119,178 102,455 126,220 38,635 334,330 171,580 167,480 80.96% -14.03% 23.20% 30.61% 164.88% 35.94% 32.69%

YTD 208,110 45,360 41,260

34,086 22,347 30,450 32,380 9,712 140,120 81,120 81,120 -34.44% 36.26% 6.34% 29.99% 332.74% 150.53% 150.53%

YTD 107,740 48,740 48,740

31,774 96,832 72,005 93,840 28,923 194,210 90,460 86,360 204.75% -25.64% 30.32% 30.82% 106.96% -3.60% -7.97%

YTD 100,370 (3,380) (7,480)

The Opera House provides a setting in which to hold performances and promote culture and education through the use of the historic building.

To provide a quaint setting in which community organizations can perform; where weddings can be held; and community gatherings can take place; all in promoting community activities and involvement.

TOTAL Opera House Revenue

NET Opera House Dept. Budget

FY 20-21

TOTAL- Opera House Expenditures

BUDGET SUMMARY

FY 19-20

The Opera House Rental Agent/House Manager is a part-time employee of the town. The Public Works Director oversees the maintenance needs of the building and supervises the rental agent. There is also a part-time custodian and two as-needed security officers.

-

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


Culture and Recreation4 Employees (1 House Manager/Rental Agent, 2 as-needed Security Officers and one PT Custodian)


12/31/2019

2120 Rental Agent 17,903 16,516 20,136 26,780 12,862 27,590 3.0% 27,590 3.0% 27,590 3.0%2205 House Manager 2,205 4,880 2,654 4,320 2,654 4,120 -4.6% 4,120 -4.6% 4,120 -4.6%2206 Custodian (part-time) 7,419 10,614 6,715 5,460 2,618 7,000 28.2% 7,000 28.2% 7,000 28.2%2212 Security Officers 3,648 2,820 2,444 3,360 2,016 3,500 4.2% 3,500 4.2% 3,500 4.2%

31,176 34,830 31,949 39,920 20,150 42,210 5.7% 42,210 5.7% 42,210 5.7%

2505 Unemployment Compensation 270 212 176 420 96 420 0.0% 420 0.0% 420 0.0%2510 Workers Compensation Insurance 1,386 1,504 775 1,400 218 900 -35.7% 900 -35.7% 900 -35.7%2540 Health Insurance - - - 10,100 - 7,050 -30.2% 7,050 -30.2% 7,050 -30.2%2550 FICA and Medicare Taxes 2,359 2,707 2,375 3,060 1,644 3,230 5.6% 3,230 5.6% 3,230 5.6%

4,014 4,423 3,326 14,980 1,958 11,600 -22.6% 11,600 -22.6% 11,600 -22.6%

3006 Professional Cleaning Services 466 459 - 500 - 500 0.0% 500 0.0% 500 0.0%3015 Software License - - 3,046 - - - 0.0% - 0.0% - 0.0%3025 Internet fees (Livestream membership) 499 499 - 900 - 900 0.0% 900 0.0% 900 0.0%3026 Web Hosting/Design 1,200 - - 1,200 2,547 1,500 25.0% 1,500 25.0% 1,500 25.0%3105 Travel Expenses - - 190 150 - 150 0.0% 150 0.0% 150 0.0%3305 Electricity 7,848 8,765 9,221 9,800 4,421 9,800 0.0% 9,800 0.0% 9,800 0.0%3315 Sewer Usage Fees 538 783 561 800 156 800 0.0% 800 0.0% 800 0.0%3320 Telephone/Cell phone 1,117 1,121 1,071 1,200 512 1,200 0.0% 1,200 0.0% 1,200 0.0%3325 Water Usage Fees 520 550 443 650 114 520 -20.0% 520 -20.0% 520 -20.0%3440 Rent of Equipment - 118 - - - - 0.0% - 0.0% - 0.0%3606 Building Repair and Maintenance 1,207 5,269 6,680 5,100 1,594 5,000 -2.0% 5,000 -2.0% 5,000 -22.0%3610 Computers Repairs & Maintenance 1,293 380 980 300 100 300 0.0% 300 0.0% 300 0.0%3620 Equipment Repair & Maintenance 338 400 424 400 - 2,000 400.0% 2,000 400.0% 2,000 400.0%

3805 Advertising/Marketing/Booking 679 1,188 - 500 - 10,000 1900.0% 7,500 1400.0% 7,500 1400.0%

3850 Printing 345 45 48 150 - 150 0.0% 150 0.0% 150 0.0%3920 Training and Education 70 - - - - - 0.0% - 0.0% - 0.0%3936 Event Cancellation (Refund) - - - - 822 - 0.0% - 0.0% - 0.0%

16,120 19,576 22,663 21,650 10,265 32,820 30,320 30,320

4110 Sprinkler System 1,932 3,679 2,011 3,000 1,891 3,000 0.0% 3,000 0.0% 3,000 0.0%4115 Security Alarm Monitoring 588 666 1,073 1,658 489 1,658 0.0% 1,658 0.0% 1,658 0.0%4126 Inspecting/Testing Fire Ext 145 194 160 120 127 150 25.0% 150 25.0% 150 25.0%4130 Elevator Inspection 1,400 685 867 1,480 120 1,480 0.0% 1,480 0.0% 1,130 -23.6%4701 Misc. Permits & Licenses - 458 469 550 362 550 0.0% 550 0.0% 550 0.0%

4,065 5,682 4,580 6,808 2,989 6,838 0.4% 6,838 0.4% 6,488 -4.7%

5205 Heating Fuel 3,646 4,919 10,356 11,250 1,901 11,250 0.0% 11,250 0.0% 11,250 0.0%5220 LP Gas - - 58 200 - 200 0.0% 200 0.0% 200 0.0%5316 Audio/Video Equipment Supplies 5,366 38 - 500 - 500 0.0% 2,250 350.0% 500 0.0%5340 General Maintenance Supplies 1,426 1,167 448 750 543 750 0.0% 750 0.0% 750 0.0%5405 Computer/Office Supplies - 372 59 150 9 150 0.0% 150 0.0% 150 0.0%5425 Postage 48 - 34 12 - 12 0.0% 12 0.0% 12 0.0%

10,486 6,495 10,954 12,862 2,452 12,862 0.0% 14,612 13.6% 12,862 0.0%Capital7205 Building Improvements - 23,671 - - - 100,000 100.0% 41,000 100.0% 41,000 100.0%

Fire Alarm System Upgrades 1,000 - - -100.0% - -100.0% - -100.0%

7304 Audio/Video/Lighting Equipment - 4,501 3,000 3,000 - 103,000 3333.3% - -100.0% 3,000 0.0%7315 Computer - - - - - - 0.0% - 0.0% - 0.0%7370 Public Safety Equipment (AED) - - 982 1,000 820 - -100.0% - -100.0% - -100.0%

7565 Opera House Bldg. Reserve-G 2-3630-00 - 20,000 25,000 25,000 - 25,000 0.0% 25,000 0.0% 20,000 -20.0%- 48,172 28,982 30,000 820 228,000 66,000 64,000

65,860 119,178 102,455 126,220 38,635 334,330 164.9% 171,580 35.9% 167,480 32.7%80.96% -14.03% 23.20% 30.61% 164.88% 35.94% 32.69%

YTD 208,110 45,360 41,260

Opera House - Dept. 0604

TOTAL - Opera House Expenditures

EXPENDITURESPersonnel Services

Employee Benefits



Supplies

Dept. Hd. Manager BoardFY 19-20 FY 20-21


Culture and Recreation4 Employees (1 House Manager/Rental Agent, 2 as-needed Security Officers and one PT Custodian)


Opera House - Dept. 0604

Dept. Hd. Manager BoardFY 19-20 FY 20-21

R1051 Bay Chamber 5,688 4,800 4,800 5,700 2,594 6,000 5.3% 6,000 5.3% 6,000 5.3%R1052 Opera House Rentals 23,828 14,539 21,047 19,000 5,088 19,000 0.0% 19,000 0.0% 19,000 0.0%R1055 Administrative Costs (House Mang) 1,235 783 1,607 4,320 486 4,120 -4.6% 4,120 -4.6% 4,120 -4.6%R1056 Administrative Costs (Security) 3,234 1,197 2,877 3,360 1,545 3,500 4.2% 3,500 4.2% 3,500 4.2%R1057 Administrative Costs (Video Tech) 102 108 119 - - - 0.0% - 0.0% - 0.0%

Use of OH Building Reserve 100,000 100.0% 41,000 100.0% 41,000 100.0%

R1058 Ticket Sales - 920 - - - 7,500 100.0% 7,500 100.0% 7,500 100.0%

34,086 22,347 30,450 32,380 9,712 140,120 332.7% 81,120 150.5% 81,120 150.5%-34.44% 36.26% 6.34% 29.99% 332.74% 150.53% 150.53%

YTD 107,740 48,740 48,740

31,774 96,832 72,005 93,840 28,923 194,210 107.0% 90,460 -3.6% 86,360 -8.0%204.75% -25.64% 30.32% 30.8% 106.96% -3.60% -7.97%

YTD 100,370 (3,380) (7,480)

NET Opera House Budget

REVENUES

TOTAL Opera House Revenues


Department: 0604


2120

2205

2206

2212

2510

2540

2550


3026

3325

3620

3805

3805


4126

4130


5316

520

Select Board - There is an inspection that only has to be completed every three years by the state, the cost of that is $350.00, reduced this line by that amount as we just completed that inspection.

1,130


Department Head - Increased due to anticipated rate increase. 150

Department Head - Increased to purchased seven (7) new chairs at $250 each for the meeting room. 2,000

Town Manager - New event planning and marketing plan is being developed with Opera House Manager to attract local and regional talent. Funding to attract this talent that will increase ticket sales revenue.

7,500

Department Head - Increased due to anticipated rate increase, and necessity for more frequent assistance due to increased marketing plan.

1,500



Department Head - Current number of Custodial hours is simply not enough to keep up with the continual increase in Town meetings and unpaid usage, also added a 3% cost of living adjustment.

7,000

Department Head - Added a 3% cost of living increase. 27,590 Department Head - Slightly reduced hours and added a 3% cost of living increase. 4,120

Department Head - Chagned based on actuals.

Department Head - Added 3% cost of living increase, also adjusted hours slightly. This expense is offset with revenue.


Opera House Andrew WeberOpera House Manager


3,500

Town Manager - Increased by $1,750 for equipment to broadcast on local cable television. 2,250

Department Head - Changed based on new rates and wages. 900

Department Head - Change is based on changes in wages. 3,230

Department Head - Budgeted based on base election available to employee. 7,050


Department Head - Drastic increase due to implementation of new planning and marketing plan which requires front money to increase potential of increased ticket sales and venue interest.

10,000



Opera House Andrew WeberOpera House Manager


Numbers

5316


7205

7205

7304

7304

7304

7370

7565


Revenue Line Number

R0151

R1055

R1056

Reserve

Reserve

R1058

Select Board - Increased this based on the recommendation from the Town Manager so that we can buy equipment to connect PC’s to the livestream equipment.

Select Board - Removed the money that was intended to broadcast on cable TV, with the addition of the Town Manager’s newsletter this will be reviewed again next year.

500

Town Manager - Town Manager - Removed as new estimates and full lighting plan need to be determined first. -

Department Head - Estimate of complete replacement of the ROH AC system in the main auditorium. 70,000



Town Manager - Reduced based on current quote. 41,000

3,000

Department Head - The stage lighting system at ROH is outdated and failing. Repairing the system may not be an option due to it's age and changes in technology. The amount entered in this line would cover the costs for a completely new lighting system of moderate means.

103,000

Select Board - Reduced this as the AC unit is not going to cost as much as originally anticipated and we can reduce the deposit for this year. The Opera House is an old building which will require expense upgrades and improvements in the future so it is important to keep depositing to the reserve account.

20,000

Department Head - Reducing as AED units have been purchased -


Department Head - Increase expected because Security costs are now paid by the renter. 3,500

Department Head - Drastic increase expected as ticket sales will become a larger part of the marketing plan to increase revenue. 7,500

Department Head - Changed to match the expense. 4,120

Town Manager - Changed to match cost of A/C, fire alarm system. 41,000

Department Head - Using the money from the reserve to offset the expense of the AC unit. 100,000

Department Head - Contract expires June 30, 2020, negoations will begin in April. 6,000



Culture and Recreation Benjamin Blackmon, Library DirectorLibrary Building (1 Limerock Street Building) - Dept. 0605 Keith Drago, Deputy Library Director

Department Overview

Mission:


3000 Purchased and Contractual Services 727 758 300 62 - - - 4000 Other Contractual Services - - - - - - - 5000 Supplies - - - - - - - 7000 Capital Outlay - - - - - - -

- 727 758 300 62 - - - 20.60%YTD

- - - - - - -

YTD

- 727 758 300 62 - - -

20.6%

YTD

TOTAL- Library Building Expenditures

TOTAL Library Building Revenues

NET Library Building Budget

The Library is a Town-owned building located at 1 Limerock Street. When the Library was temporarily relocated to 485 Commercial Street, we decided it would be best to break out all of the expenses for the existing Library to its own department.

Rockport Public Library is committed to providing the best possible free library service to all of the residents of the Town of Rockport. The Library will identify and respond to the needs of our community of library users and seek to provide services that will best meet these needs.


-

100

200

300

400

500

600

700

800

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


Culture and Recreation Benjamin Blackmon, Library DirectorLibrary (1 Limerock Street Building) - Dept. 0605 Keith Drago, Deputy Library Director


12/31/2019

3305 Electricity 415 338 246 - - - - - 3315 Sewer Usage Fees 271 295 327 300 62 - - - 3605 Brush Cutting - - - - - - - - 3630 Mowing 136 94 185 - - - - -

822 727 758 300 62 - - -

- - - - 0.0% - 0.0% - 0.0%- - - - - - 0.0% - 0.0% - 0.0%

- - - - 0.0% - 0.0% - 0.0%- - - - - - 0.0% - 0.0% - 0.0%

- - - - 0.0% - 0.0% - 0.0%- - - - - - 0.0% - 0.0% - 0.0%

822 727 758 300 62 - - -

20.6%

TOTAL- Library Expenditures



Supplies

Capital Items



Department: 0605






Revenue Line Number



Library Building Benjamin BlackmonLibrary Director








Culture and Recreation Michael Young, Public Works DirectorRecreation - Dept. 0606Department Overview

Mission:


2000 Personnel Services - - - - - - - - 2500 Employee Benefits - - - - - - - - 3000 Purchased and Contractual Services 6,151 6,029 31,395 47,131 19,827 41,110 41,110 41,110 4000 Other Contractual Services - - - 400 - 400 400 400 5000 Supplies 29 - 7,986 8,650 751 8,650 8,650 8,650 7000 Capital Outlay - - 3,750 - - 14,000 14,000 14,000

6,180 6,029 43,132 56,181 20,578 64,160 64,160 64,160 YTD 14.20%

36.6% 7,979 7,979 7,979

700 200 523 7,152 - 400 400 400 YTD -94.41%

(6,752) (6,752) (6,752)

5,480 5,829 42,609 49,029 20,578 63,760 63,760 63,760 YTD 30.05%

42.0% 14,731 14,731 14,731

The Recreation Department is responsible for the Marge Jones and RES East sports field complexes. At Marge Jones there are fields for Babe Ruth, Little League and softball. Some of these fields are converted to soccer fields in the fall. There are also tennis courts and basketball courts. The RES East field is used primarily as a back-up field.

NET Recreation Budget

TOTAL- Recreation Expenditures


TOTAL Recreation Revenues

-

10,000

20,000

30,000

40,000

50,000

60,000

70,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21

Actual Actual Actual Budget Dept. Hd Manager

Expenses

Revenue


Culture and RecreationRecreation - Dept. 0606


12/31/2019

2205 Groundskeeper - - - - - - 0.0% - 0.0% - 0.0%- - - - - - 0.0% - 0.0% - 0.0%

2505 Unemployment Compensation - - - - - - 0.0% - 0.0% - 0.0%2550 FICA and Medicare Taxes - - - - - - 0.0% - 0.0% - 0.0%

- - - - - - 0.0% - 0.0% - 0.0%

3090 Misc. Contract (Outside contractor) - - 6,764 10,800 1,000 10,000 -7.4% 10,000 -7.4% 10,000 -7.4%3305 Electricity 180 316 438 725 173 700 -3.4% 700 -3.4% 700 -3.4%3315 Sewer Usage Fees 192 214 233 210 82 210 0.0% 210 0.0% 210 0.0%3325 Water Usage Fees - - 3,389 5,440 1,295 5,700 4.8% 5,700 4.8% 5,700 4.8%3430 Portable Toilets Rental - - 1,320 2,000 880 2,000 0.0% 2,000 0.0% 2,000 0.0%3623 General Repairs & Maintenance - - 81 2,000 159 2,000 0.0% 2,000 0.0% 2,000 0.0%3626 Irrigation Maintenance - - 295 7,052 6,600 600 -91.5% 600 -91.5% 600 -91.5%3630 Mowing 5,714 5,500 18,115 16,904 9,128 17,900 5.9% 17,900 5.9% 17,900 5.9%3642 Trash Removal - - 690 1,000 390 1,000 0.0% 1,000 0.0% 1,000 0.0%3653 Water System R&M 65 - 70 1,000 121 1,000 0.0% 1,000 0.0% 1,000 0.0%3805 Advertising - - - - - - 0.0% - 0.0% - 0.0%

6,151 6,029 31,395 47,131 19,827 41,110 -12.8% 41,110 -12.8% 41,110 -12.8%

4525 Goose River Snow Club - - - 400 - 400 0.0% 400 0.0% 400 0.0%- - - 400 - 400 0.0% 400 0.0% 400 0.0%

5340 General Maintenance Supplies 29 - 7,874 8,250 751 8,250 0.0% 8,250 0.0% 8,250 0.0%5380 Signs - - 112 400 - 400 0.0% 400 0.0% 400 0.0%

29 - 7,986 8,650 751 8,650 0.0% 8,650 0.0% 8,650 0.0%

7306 Equipment 14,000 100.0% 14,000 100.0% 14,000 100.0%

7560 Parks & Rec. Reserve-G 2-3620-00 - - 3,750 - - - 0.0% - 0.0% - 0.0%- - 3,750 - - 14,000 100.0% 14,000 100.0% 14,000 100.0%

6,180 6,029 43,132 56,181 20,578 64,160 14.2% 64,160 14.2% 64,160 14.2%14.20%

36.6% 7,979 7,979 7,979 YTD


R1002 Snowmobile Reimbursement - - 523 400 - 400 0.0% 400 0.0% 400 0.0%Use of Recreation Reserve - - - 6,352 - - -100.0% - -100.0% - -100.0%

RES Rental 700 200 - 400 - - -100.0% - -100.0% - -100.0%

700 200 523 7,152 - 400 -94.4% 400 -94.4% 400 -94.4%-94.41%

(6,752) (6,752) (6,752) YTD

5,480 5,829 42,609 49,029 20,578 63,760 30.0% 63,760 30.0% 63,760 30.0%

30.05%

42.0% 14,731 14,731 14,731 YTD


FY 19-20 FY 20-21

Personnel ServicesEXPENDITURES


RES East Budget Numbers

REVENUES

TOTAL Recreation Revenue

NET Recreation Budget

Employee Benefits



Capital Items

TOTAL - Recreation Expenditures

Supplies


Department: 0606



3090

3090

3325

3626

3630




7306



Recreation Michael YoungPublic Works Director




Department Head - The amount paid to Sportsfield Management to maintain the fields. 10,000

Department Head - Decreasing to remove irrigation project costs from prior year. 600

Town Manager - Allow $4,000 for field maintenance by outside contractor, and $6,000 for Brown Tail Moth treatment and tree trimming.

10,000


Department Head - Increased to match Mowing contracts: RES: $6000Marge Jones: $11898

17,900



Department Head - To purchase a zero-turn mower. 14,000



Recreation Michael YoungPublic Works Director


Revenue Line Number



Debt Service

TOWN OF ROCKPORT

Long-Term Debt


Debt Megan A. Brackett, Finance DirectorLong Term Debt - Dept. 0801


6000 Debt 134,907 149,395 151,155 190,448 150,784 284,606 284,606 284,606

134,907 149,395 151,155 190,448 150,784 284,606 284,606 284,606

134,907 149,395 151,155 190,448 150,784 284,606 284,606 284,606 10.74% 1.18% 26.00% 79.17% 49.44% 49.44% 49.44%

YTD 94,158 94,158 94,158

7.50%

7.50%

Percent of Allowable Debt

10%

NET Debt

TOTAL- Debt

The Town's current long-term debt obligation includes the bond for the Public Works Sand and Salt Shed Building, the Tax Increment Financing (TIF) loan for the sewer extension and the Opera House, Infrastructure and Library bonds. The debt also includes Wastewater bonded debt, municipal leased/purchased vehicles, as well as Rockport's share of Mid-Coast Solid Waste Corporation (MCSWC) debt and infrastructure improvements (Dispatch, E-911 Center) for Knox County.

BUDGET SUMMARY

FY 19-20 FY 20-21

Percent of State

Valuation

Municipal Debt (includes MCSW and County)Percent of State

Valuation

Percent of State

Valuation

School DebtPercent of Allowable Debt

74,216,250471,4330.64%

$98,955,00018,699,670

18.90%

2019 Full State Valuation

Max Debt Allowed Municipal

Percent of Allowable Debt

74,216,2505,992,457

8.07%

Max Debt Allowed WastewaterSewer Debt

Max Debt Allowed School

$989,550,000

-

50,000

100,000

150,000

200,000

250,000

300,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses


DebtLong Term Debt - 0801


12/31/2019

6105 Bond Payments (Principal) 49,796 69,998 70,724 72,019 71,945 148,180 148,180 148,180 Opera House 2015 (20 years) 11,893 12,301 12,700 13,100 13,100 13,500 13,500 13,500 Infrastructure 2016 (20 years) - 57,697 58,300 58,919 58,919 59,680 59,680 59,680 Library Bond 2019 (20 years) 75,000 75,000 75,000 Sand & Salt Shed Principal 37,903

6205 Bond Payments (Interest) 43,074 44,396 45,431 82,210 43,839 81,000 81,000 81,000 Opera House 2015 (20 years) 10,557 10,149 9,760 9,350 9,350 9,000 9,000 9,000 Infrastructure 2016 (20 years) 32,114 34,248 53,700 33,026 16,690 32,280 32,280 32,280 Library Bond 2019 (20 years) 39,834 17,725 39,720 39,720 39,720 Sand & Salt Shed Interest on Bond 403

6210 Interest on BAN - - - - - 20,000 100.00% 20,000 100.00% 20,000 0.00%6305 Tax Increment Financing Bond 42,038 35,000 35,000 36,219 35,000 35,426 35,426 35,426 0.00%

134,907 149,395 151,155 190,448 150,784 284,606 90.51% 284,606 49.44% 284,606 0.00%

134,907 149,395 151,155 190,448 150,784 284,606 90.51% 284,606 49.44% 284,606 0.00%

134,907 149,395 151,155 190,448 150,784 284,606 284,606 284,606 10.74% 1.18% 26.00% 79.17% 49.44% 49.44% 49.44%

YTD 94,158 94,158 94,158

ManagerFY 20-21

Board

NET Long Term Debt Budget

FY 19-20

TOTAL - Debt Expenditures

EXPENDITURESDebt

Dept. Hd.

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21Fiscal Year 134,907 149,395 151,155 190,448 284,606

-

50,000

100,000

150,000

200,000

250,000

300,000

Annu

al C

osts

Town of RockportAnnual Long-Term Debt


Principal balance Interest balance

Fees Balance

Total Balance Due

Camden 21,861 521 22,382 Treatment Plant Upgrade ( 11.7% share)Camden 34,073 731 34,804 Rawson Ave Pump Station (11.3% share)

Sewer Extension 382,351 12,170 19,726 414,246 Bond November 1, 2014Total 438,285 13,422 19,726 471,433

471,433 Wastewater Bonds

Principal balance Interest balance Total Balance DueInf Bond (2016) 1,222,871 340,191 1,563,062

Opera House Bond 279,675 81,820 361,496TIF 35,000 426 35,426

Library Bond 1,500,000 461,689 1,961,689Sand & Salt 0 0 0 3,921,672 Bonded Indebtedness

Fire Truck (Pumper) 172,369 14,455 186,8242019 F250 29,785 1,535 31,320

2019 Case Loader 96,986 6,142 103,1282019 F550 84,818 6,791 91,609

Fire Truck (Pumper) 487,072 96,321 583,393Toshiba Copier 9,689 616 10,305 1,006,580 Lease Purchases

3,918,266 1,009,985 0 4,928,251 4,928,251 Total General Debt

Rockport's ShareFreightliner * Debt was retired 0 MCSWC Debt

Rockport's ShareInfrastructure 8,033,518 1,064,206 13.25% 1,064,206 Knox County Debt

Grand TOTAL Town Debt (Long term and short term) 6,463,890

Rockport's ShareCSD 2,824,323 975,804 34.55%MSAD 38,630,920 17,723,866 45.88%

41,455,243 18,699,670 45.11% 18,699,670 Schools Debt

TOTAL DEBT 25,163,560

Pursuant to 30-A § 5702 the total debt of the Town shall not exceed 7.5% of its last full state valuation for municipal debt, and an additional 7.5% for Sewer debt.

In addition, the municipality debt for school purposes shall not exceed 10% of its last full state valuation.

Outstanding Debt Fiscal Year 2020-2021

SCHOOLS DEBT

TOWN of ROCKPORT - TOTAL BALANCE OF OUTSTANDING DEBT (WASTEWATER)

TOWN of ROCKPORT - TOTAL BALANCE OF OUTSTANDING DEBT (GENERAL)

MID-COAST SOLID WASTE CORPORATION DEBT

KNOX COUNTY DEBT

*Interest is estimated as bond has not been issued yet


Long Term Debt

Maine Bond BankDESCRIPTION FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-270801-6105 and 6205 1,397,750Infrastructure Bond 91,945 91,945 91,945 91,945 91,945 91,945 91,945

0801-6105 and 6205 350,000Opera House Bond 22,450 22,450 22,450 22,450 22,450 22,450 22,4500801-6305 700,00005/01/01 Tax Increment Financing 35,426

0801-6105 and 6205 1,500,000Library Bond (est.) 114,704 113,328 111,926 110,486 108,997 107,471 105,907

264,525 227,723 226,321 224,881 223,392 221,866 220,302

Short Term Debt

Lease Purchase AgreementsDESCRIPTION FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27

E 0403-7260 399,500E-One Typhoon Pumper (Fire Truck) 46,706 46,706 46,706 46,706

0215-3620 19,100Toshiba Copy Machine 3,436 3,436 3,436

0215-3620 19,100Toshiba Copy Machine 3,436 3,436 3,436 3,436

E 0403-7260 600,000E-One Typhoon Pumper (Fire Truck) 72,925 72,925 72,925 72,925 72,925 72,925 72,925

E 0500-7260 130,5002019 Case Loader 34,376 34,376 34,376

E 0403-7260 45,0002019 F250 (Fire Chief Truck) 15,660 15,660

E 0500-7260 107,0002019 F550 Truck and Equipment 22,902 22,902 22,902 22,902

199,441 199,441 183,781 145,969 72,925 72,925 72,925See Appropriate Budgets for Short Term Debt

TOTAL DEBT thru FY 22-23 463,967 427,164 410,102 370,850 296,317 294,791 293,227FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27

Note: Debt subject to change annually.

Short Term Debt

Long Term Debt

Debt Payment Schedule

Initial Principal

Initial Principal

TIF: Bond Bank Refunding; lowered debt service payment beginning 11/1/2013


Reserved Funds: BalanceBonds 700,000.00$ CDBG Grant 400,000.00$ 1,100,000.00$ 1,100,000.00$

Additional Funds:Public Ext pd for by Consumers Maine Water Co. 186,021.62$ 1,286,021.62$

Use of Funds:Project costs (1,170,678.06)$ Subsidize Debt-Shortfall in TIF Funding FY 01 (4,248.66)$ (1,174,926.72)$

FYE 6/30/2001 Reserved for Construction FY 01 111,094.90$ 111,094.90$ FYE 6/30/2002 No shortfall due to error in Certificate of Assessment -$ 111,094.90$ FYE 06/30/2003 Shortfall

Debt Payment (General Fund) (69,337.10)$ Revenue 43,444.20$ (25,892.90)$ 85,202.00$

FYE 06/30/2003 Adjustment-all three previous years error in assessment (16,229.66)$ 68,972.34$ FYE 06/30/2004 Debt Payment (General Fund) (67,700.62)$

Revenue 77,895.00$ 10,194.38$ 79,166.72$ FYE 06/30/2005 Debt Payment (General Fund) (66,042.02)$

Adjustment calculated (errors) (1,721.43)$ Revenue 93,075.58$ 25,312.13$ 104,478.85$

FYE 06/30/2006 Debt Payment (General Fund) (64,361.67)$ Bond Interest Refund 16,842.08$ Revenue 75,204.00$ 27,684.41$ 132,163.26$

FYE 06/30/2007 Debt Payment (General Fund) (62,681.32)$ Revenue 78,580.80$ 15,899.48$ 148,062.74$



FYE 06/30/2010 Debt Payment (General Fund) (57,579.09)$ Use of TIF funds -Construction in TIF district-Pascal Ave (10,500.00)$ Revenue 100,455.81$ 32,376.72$ 244,081.44$

FYE 06/30/2011 Debt Payment (General Fund) (55,811.23)$ Revenue 114,284.00$ 58,472.77$ 302,554.21$ Use of TIF Funds-New Sewer Line Public Works (140,000.00)$

FYE 06/30/2012 Debt Payment (General Fund) (53,955.87)$ Revenue 132,577.00$ (61,378.87)$ 241,175.34$ Use of TIF Funds-RES East Demolition (118,720.72)$

FYE 06/30/2013 Debt Payment (General Fund) (51,991.00)$ Revenue 127,753.00$ (42,958.72)$ 198,216.62$


FYE 06/30/2015 Debt Payment (General Fund) (47,602.18)$ Rte 1 North Extension (WW Budget) (30,116.06)$ Revenue 131,904.10$ 54,185.86$ 341,254.59$




FYE 06/30/2019 Debt Payment (General Fund) estimate (47,602.18)$ Rte 1 North Extension (WW Budget) estimate (29,591.63)$ Revenue actual 103,357.00$ 26,163.19$ 517,989.77$

TIF revenues are the difference between the value of the TIF area properties when the TIF was established (original value) and the

Route 1 TIFThe Route 1 TIF was created along portions of the Route 1 corridor for the installation and expansion of sewer lines. Funding for this project was gained through a bond, a CDBG grant and participation with the local water company. Taxes collected within this district offset bond payments and may be used for expenses incurred only within this TIF district.


BalanceFYE 06/30/2012 Revenue 9,121.00$ 9,121.00$ 9,121.00$ FYE 06/30/2013 Revenue 19,750.00$ 19,750.00$ 28,871.00$

High Speed Internet Payment (30,000.00)$ FYE 06/30/2014 Revenue 25,088.13$ (4,911.87)$ 23,959.13$ FYE 06/30/2015 Revenue 15,476.00$ 15,476.00$ 39,435.13$ FYE 06/30/2016 Revenue 687.00$ 687.00$ 40,122.13$ FYE 06/30/2017 Revenue 1,132.00$ 1,132.00$ 41,254.13$ FYE 06/30/2018 Legal Fees (2,500.00)$

Revenue 15,885.00$ 13,385.00$ 54,639.13$ FYE 06/30/2019 Revenue 26,303.66$ 26,303.66$ 80,942.79$

Downtown District TIFThe Downtown TIF was created to help support the infrastructure of the downtown area of Rockport. To date the only expenses paid out of the Downtown TIF were to support the implementation of the Fiber Optics High Speed Internet.

TIF revenues are the difference between the value of the TIF area properties when the TIF was established (original value) and the properties’ current value. Factoring into this annual calculation are property improvements, personal property acquisitions and mil rate increases. The original value is subtracted from each year’s current value. This difference are TIF revenues.


Intergovernmental

TOWN OF ROCKPORT

County Fees


IntergovernmentalCounty Fees - Dept. 0851

Purpose:

FY 16-17 FY 17-18 FY 18-19Actual Actual Actual Budget Y-T-D County County County

4000 Other Contractual Services 1,082,306 1,059,031 1,116,753 1,168,760 1,168,760 1,162,017 1,162,017 1,162,017

1,082,306 1,059,031 1,116,753 1,168,760 1,168,760 1,162,017 1,162,017 1,162,017 -2.15% 5.45% 4.66% 100.00% -0.58% -0.58% -0.58%

YTD (6,743) (6,743) (6,743)

1,082,306 1,059,031 1,116,753 1,168,760 1,168,760 1,162,017 1,162,017 1,162,017 -2.15% 5.45% 4.66% 100.00% -0.58% -0.58% -0.58%

YTD (6,743) (6,743) (6,743)

County fees are mandated by state statute and are assessed upon each municipality within the county by assessed property valuation. The fees contribute to the county operations, to include: County Commissioners' and Administrator's office, Sheriff's office, jail operations, Registry of Deeds, Probate Court, District Attorney's staff and operating expenses, Emergency Management Agency (EMA), Treasurer's office and County airport. Emergency dispatching fees are contracted with the County and are collected based on a population formula.

NET County Fees


TOTAL County Fees

1,000,000

1,020,000

1,040,000

1,060,000

1,080,000

1,100,000

1,120,000

1,140,000

1,160,000

1,180,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21

Actual Actual Actual Budget County County County

Expenses


IntergovernmentalCounty Fees - 0851


12/31/2019

4405 Knox County Assessment 994,618 968,701 1,018,257 1,064,206 1,064,206 1,051,999 -1.1% 1,051,999 -1.1% 1,051,999 -1.1%4410 County Service - E-911 58,744 60,514 65,984 70,042 70,042 73,703 5.2% 73,703 5.2% 73,703 5.2%4415 County Service - Dispatch 28,944 29,816 32,512 34,512 34,512 36,315 5.2% 36,315 5.2% 36,315 5.2%

1,082,306 1,059,031 1,116,753 1,168,760 1,168,760 1,162,017 -0.6% 1,162,017 -0.6% 1,162,017 -0.6%

1,082,306 1,059,031 1,116,753 1,168,760 1,168,760 1,162,017 -0.6% 1,162,017 -0.6% 1,162,017 -0.6%

1,082,306 1,059,031 1,116,753 1,168,760 1,168,760 1,162,017 -0.6% 1,162,017 -0.6% 1,162,017 -0.6%-2.15% 5.45% 4.66% 100.00% -0.58% -0.58% -0.58%

YTD (6,743) (6,743) (6,743)

79,7117.36%

Change from FY 16-17 to FY 20-21

BUDGET SUMMARY

NET County Fees Budget

FY 19-20 FY 20-21

TOTAL County Fees

EXPENDITURESOther Contractual Services

County County County

28,944 29,816 32,512 34,512 36,315

58,744 60,514 65,984 70,042 73,703

994,618 968,701 1,018,257 1,064,206

1,051,999

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21Fiscal Years

County AssessmentsTaxes, E-911, and Dispatch

Dispatch

E-911

County Tax


MUNICIPALITY

2019Approved State

ValuationsSTATE

VALUATION COUNTY TAXDISPATCH/ PSAP FEES

COMBINES TAX & FEES

2020Approved State

ValuationsSTATE

VALUATION COUNTY TAXDISPATCH/PS

AP FEESCOMBINES TAX & FEES

Appleton 130,900,000 140,775.70 41,319 182,095 136,550,000 148,637.13 43,479 192,116 Camden 1,295,000,000 1,392,700.79 152,278 1,544,979 1,361,850,000 1,482,398.22 160,237 1,642,635 Cushing 304,750,000 327,741.75 48,164 375,906 315,050,000 342,937.59 50,681 393,619 Friendship 249,900,000 268,753.61 36,170 304,924 249,550,000 271,639.66 38,060 309,700 Hope 204,400,000 219,820.88 48,227 268,048 218,200,000 237,514.62 50,747 288,262 Isle Au Haut 79,850,000 85,874.25 2,292 88,166 78,900,000 85,884.07 2,412 88,296 Matinicus Isle Plantation 32,300,000 34,736.86 2,323 37,060 32,650,000 35,540.11 2,445 37,985 North Haven 323,100,000 347,476.16 11,146 358,622 336,400,000 366,177.45 11,729 377,906 Owls Head 372,200,000 400,280.49 49,608 449,888 392,350,000 427,080.03 52,201 479,281 Rockland 789,050,000 848,579.58 229,107 1,077,687 827,550,000 900,803.06 241,082 1,141,885 Rockport 989,550,000 1,064,206.23 104,554 1,168,760 966,450,000 1,051,998.21 110,018 1,162,016 St. George 854,100,000 918,537.25 81,351 999,888 926,600,000 1,008,620.77 85,603 1,094,224 South Thomaston 266,750,000 286,874.85 48,917 335,792 276,350,000 300,811.95 51,474 352,286 Thomaston 360,300,000 387,482.70 87,316 474,799 364,100,000 396,329.40 91,880 488,209 Union 234,350,000 252,030.45 70,927 322,957 242,200,000 263,639.06 74,634 338,273 Vinalhaven 492,650,000 529,817.79 36,578 566,396 506,950,000 551,824.19 38,490 590,314 Warren 321,800,000 346,078.08 120,912 466,990 344,600,000 375,103.30 127,231 502,334 Washington 149,450,000 160,725.20 47,944 208,669 160,200,000 174,380.58 50,450 224,831 Sub-Total 7,450,400,000 8,012,493 1,219,133 9,231,626 7,736,500,000 8,421,319 1,282,852 9,704,172 Unorganized Territory 19,550,000 20,874.70 - 19,870 19,550,000 21,280.53 - 21,281 Lincolnville 0 0 9,458 8,674 0 0 10,564 10,564 TOTAL 7,469,950,000 8,033,367 1,228,591 9,260,171 7,756,050,000 8,442,600 1,293,416 9,736,016

4.74% 9.00% 3.18% 6%

$157,520Overlay

$165,541

County Taxes and Dispatch Fees2019 and 2020 Budgets

2% Overlay2% Overlay

Overlay


Proposed Budget: 1,293,416 911 Services (67%) 866,589

Dispatch Services (33%) 426,827

Municipality

2010 US Census

Population

Law Enforcement

85%EMS 10%

Fire 5%

Grand Totals

$362,803 $42,683 $21,341 Appleton 1,316 29,127 12,296 1,370 685 43,478 Camden 4,850 107,345 45,317 5,050 2,525 160,237 Cushing 1,534 33,952 14,333 1,597 799 50,681 Friendship 1,152 25,497 10,764 1,199 600 38,060 Hope 1,536 33,996 14,352 1,599 800 50,747 Isle Au Haut 73 1,616 682 76 38 2,412 Matinicus Isle Plantation 74 1,638 691 77 39 2,445 North Haven 355 7,857 3,317 370 185 11,729 Owls Head 1,580 34,970 14,763 1,645 823 52,201 Rockland 7,297 161,505 68,180 7,598 3,799 241,082 Rockport 3,330 73,703 31,114 3,467 1,734 110,018 St. George 2,591 57,347 24,209 2,698 1,349 85,603 South Thomaston 1,558 34,483 14,557 1,622 811 51,473 Thomaston 2,781 61,552 25,985 2,896 1,448 91,881 Union 2,259 49,999 21,107 2,352 1,176 74,634 Vinalhaven 1,165 25,785 10,885 1,213 607 38,490 Warren 3,851 85,234 35,982 4,010 2,005 127,231 Washington 1,527 33,797 14,268 1,590 795 50,450 Sub-Total 38,829 859,405 362,803 40,430 20,215 1,282,852

15% - 911 ServicesLincolnville (Waldo County) 2,164 7,184 0 2,253 1,127 10,564 TOTAL 40,993 866,589$ 362,803$ 42,683$ 21,341$ 1,293,416$

Assessment for Dispatch Services (33%)100% Population

$426,827Assessment

For 911 Services (67%)

$866,589Population 100%

Knox CountyRegional Communications Fees for Services 2020


All Other

TOWN OF ROCKPORT

CemeteriesProvider Agencies

SchoolsSpecial Assessments

Cemeteries49,225

0% Provider Agencies-

0%

Schools11,659,213

100%


All Other Michael Young, Public Works DirectorCemeteries - Dept. 0901 Linda Greenlaw, Town Clerk

Department Overview

Mission:

Staffing


2000 Personnel Services 3,000 3,500 4,015 5,000 2,500 5,150 5,150 5,150 2500 Employee Benefits 421 411 417 583 228 540 540 540 3000 Purchased and Contractual Services 45,078 45,192 48,854 46,339 29,375 55,085 55,085 55,085 4000 Other Contractual Services 700 2,500 1,500 2,500 - 2,500 2,500 2,500 5000 Supplies 831 426 959 1,150 - 1,150 250 250 7000 Capital Outlay 2,500 1,000 20,000 - - 20,000 - -

52,529 53,029 75,746 55,572 32,103 84,425 63,525 63,525 0.95% 42.84% -26.63% 57.77% 51.92% 14.31% 14.31%

YTD 28,853 7,953 7,953

11,575 15,575 14,375 32,700 5,125 20,300 14,300 14,300 34.56% -7.70% 127.48% 15.67% -37.92% -56.27% -56.27%

YTD (12,400) (18,400) (18,400)

40,954 37,454 61,371 22,872 26,978 64,125 49,225 49,225 -8.55% 63.86% -62.73% 117.95% 180.36% 115.22% 115.22%

YTD 41,253 26,353 26,353

TOTAL Cemeteries Revenues

NET Cemeteries Budget

The Public Works Director oversees the operations of the cemeteries. The Sexton is the Town Manager. The Assistant Sexton, chosen by the Select Board, is paid an annual stipend. The Town Clerk is responsible for lot sales.

The goal of the Town is to adequately maintain its cemeteries in a prudent and respectful manner.

The Town provides funds for the annual upkeep and maintenance of the cemeteries owned by the Town.

TOTAL- Cemeteries Expenditures


- 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21


Expenses

Revenue


All OtherCemeteries - 0901 (1 Stipend Position)


12/31/2019

2205 Assistant Sexton Stipend 3,000 3,500 4,015 5,000 2,500 5,150 3.0% 5,150 3.0% 5,150 3.0%3,000 3,500 4,015 5,000 2,500 5,150 3.0% 5,150 3.0% 5,150 3.0%

2505 Unemployment Compensation 32 25 21 70 11 40 -42.9% 40 -42.9% 40 -42.9%2510 Workers Compensation Insurance 160 118 89 130 25 100 -23.1% 100 -23.1% 100 -23.1%2550 FICA and Medicare Taxes 230 268 307 383 191 400 4.4% 400 4.4% 400 4.4%

421 411 417 583 228 540 -7.4% 540 -7.4% 540 -7.4%Purchased and Contractual Services3095 Memorial Day 660 175 415 800 - 800 0.0% 800 0.0% 800 0.0%3325 Water 2,062 10 2,454 1,500 177 2,500 66.7% 2,500 66.7% 2,500 66.7%3605 Brush Cutting 313 - - 500 - 500 0.0% 500 0.0% 500 0.0%3630 Mowing 41,611 41,972 42,929 38,664 27,198 46,410 20.0% 46,410 20.0% 46,410 20.0%3641 Grave and Roadway Repairs 237 1,080 1,056 2,000 2,000 2,000 0.0% 2,000 0.0% 2,000 0.0%3648 Tree Work - 935 1,431 2,000 - 2,000 0.0% 2,000 0.0% 2,000 0.0%3653 Watering System Repairs & Maint. 195 1,019 570 800 - 800 0.0% 800 0.0% 800 0.0%3805 Advertising - - - 75 - 75 0.0% 75 0.0% 75 0.0%3825 Lien Discharge - - - - - - 0.0% - 0.0% - 0.0%3935 Refunds - - - - - - 0.0% - 0.0% - 0.0%

45,078 45,192 48,854 46,339 29,375 55,085 18.9% 55,085 18.9% 55,085 18.9%

4310 Cemetery Associations (5) 700 2,500 1,500 2,500 - 2,500 0.0% 2,500 0.0% 2,500 0.0%700 2,500 1,500 2,500 - 2,500 0.0% 2,500 0.0% 2,500 0.0%

Supplies5340 Maintenance Supplies 409 - - 150 - 150 0.0% 150 0.0% 150 0.0%5415 General Supplies 422 426 959 1,000 - 1,000 0.0% 100 -90.0% 100 -90.0%

831 426 959 1,150 - 1,150 0.0% 250 -78.3% 250 -78.3%

7571 Reserve Account 2,500 1,000 20,000 - - 20,000 100% - 0% - 0%2,500 1,000 20,000 - - 20,000 100.0% - 0.0% - 0.0%

52,529 53,029 75,746 55,572 32,103 84,425 51.9% 63,525 14.3% 63,525 14.3%0.95% 42.84% -26.63% 51.92% 14.31% 14.31%

57.8% 28,853 7,953 7,953 YTD


R1200 Cemetery Trust Fund 5,000 10,000 - 25,000 - 12,500 100.0% 12,500 100.0% 12,500 R1201 Perpetual Care 5,350 4,325 11,800 6,000 3,950 6,000 0.0% - -100.0% - R1202 Sale of Lots 1,150 1,225 2,500 1,600 1,050 1,600 0.0% 1,600 0.0% 1,600 0.0%R1204 Interment Notification 75 25 75 100 125 200 100.0% 200 100.0% 200 100.0%

R1205 Leaning & Cleaning - - - - - - 0.0% - 0.0% -

11,575 15,575 14,375 32,700 5,125 20,300 -37.9% 14,300 -56.3% 14,300 -56.3%34.56% -7.70% 127.48% -37.92% -56.27% -56.27%

15.7% (12,400) (18,400) (18,400) YTD

40,954 37,454 61,371 22,872 26,978 64,125 180.4% 49,225 115.2% 49,225 115.2%-8.55% 63.86% -62.73% 118.0% 180.36% 115.22% 115.22%

YTD 41,253 26,353 26,353

NET Cemeteries Budget

EXPENDITURES

REVENUES

Personnel Services

Employee Benefits


Capital Items

TOTAL - Cemeteries Expenditures

FY 19-20 FY 20-21

TOTAL Cemeteries Revenues

FY 19-20 FY 20-21




Department: 0901


2205250525102550


3325

3630




7571

7571


R1201

R1204



Cemeteries Michael YoungPublic Works Director


Department Head - Added a 3% cost of living. 5,150 Department Head - Change based on changes in stipend. 40 Department Head - Changed based on rate adjustment. 100

Department Head - Updating per mowing contracts. 46,410

Department Head - Increasing per Maine Water's estimates cost increase of 7%. 2,500

Department Head - Change based on changes in stipend. 400





Town Manger - Will work with Cemetery Committee to develop a plan for the columbarium during fiscal year 2020-2021 -

Department Head - To construct a columbarium at Sea View Cemetery. 20,000

Department Head - Annual use of the reserve. 12,500


Department Head - Increased based on year to date. 200

Town Manager - We are moving this to a trial balance account, this money is meant to become the principal balance in the investment. The Finance Director and I agree that this should not be a revenue.

-


All Other Budget Committee and Select BoardProvider Agencies - 0902Department Overview

Mission:


2000 Personnel Services - - - - - - - - 2500 Employee Benefits - - - - - - - - 3000 Purchased and Contractual Services - 9,556 2,436 - - - - - 4000 Other Contractual Services - - - - - - - - 5000 Supplies - - - - - - - - 7000 Capital Outlay - - - - - - - -

- 9,556 2,436 - - - - -

YTD

- - - - - - - -

YTD

- - 2,436 - - - - -

YTD

TOTAL- Provider Expenditures

TOTAL Provider Revenues

NET Provider Agency Budget

The Rockport Select Board voted to approve adding Provider Agency donations back into the budget during fiscal year 2017-2018. They were removed from the budget in Fiscal Year 2007-2008.

To help support agencies that provide services to the people of the Town.


-

2,000

4,000

6,000

8,000

10,000

12,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21



All OtherProvider Agencies - 0902


12/31/2019

3950 Broadreach Family & Community 1,200 936 - 3951 Camden Area District Nursing 1,000 - - 3952 Spectrum Generations 1,000 - - 3953 Merryspring Nature Center 1,000 - - 3954 Midcoast Maine Community Action 1,000 - - 3955 New Hope for Women 2,150 500 - 3956 Penquis C.A.P., Inc. 2,206 1,000 - 3958 Homeless Coalition 1,000 -

- 9,556 2,436 - - - - -

- 9,556 2,436 - - - - - 100.00% 100.00%

YTD

- 9,556 2,436 - - - - 100.0% - 100.0%100.00% 100.00%

NET Provider Agency Budget


TOTAL - Provider Agency Expenditures

FY 19-20 FY 20-21Not Applicable Budget Committee Board


All OtherSchools - Dept. 0920 Megan A. Brackett, Finance DirectorDepartment Overview


- - - - - - - - 4000 Other Contractual Services 8,895,585 9,132,629 10,219,894 10,896,461 5,510,948 11,659,213 11,659,213 11,659,213

- - - - - - - - 8,895,585 9,132,629 10,219,894 10,896,461 5,510,948 11,659,213 11,659,213 11,659,213

237,044 1,087,265 762,752 762,752

- 14,198 - - - - - -

8,895,585 9,118,431 10,219,894 10,896,461 5,510,948 11,659,213 11,659,213 11,659,213 2.51% 12.08% 6.62% 7.00% 7.00% 7.00%

50.6% 762,752 762,752 762,752 YTD

In this budget you will find Rockport's share of the CSD (High School) and the MSAD (middle school and grade school) budget. The school budget is not approved in time for this budget so we work with the district to best estimate our portion of the cost.

NET Schools Budget


Total Schools

FY 20-21

TOTAL Schools Revenues

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21



All OtherSchools - 0920


12/31/2019

4425 MSAD 28 Assessment 5,329,759 5,441,398 6,555,413 7,064,342 3,642,990 7,558,846 7.0% 7,558,846 7.0% 7,558,846 7.0%4430 CSD School Assessment 3,486,881 3,607,580 3,584,631 3,740,391 1,829,914 4,002,218 7.0% 4,002,218 7.0% 4,002,218 7.0%4431 CSD Adult Education 78,945 83,651 79,851 91,728 38,044 98,149 7.0% 98,149 7.0% 98,149 7.0%Total Schools 8,895,585 9,132,629 10,219,894 10,896,461 5,510,948 11,659,213 7.0% 11,659,213 7.0% 11,659,213 7.0%

YTDFY 16-17 FY 17-18 FY 18-19

Actual Actual Actual Budget Y-T-D

R5510 School Reimbursement - 14,198 - - -

- 14,198 - - - - - -

8,895,585 9,118,431 10,219,894 10,896,461 5,510,948 11,659,213 7% 11,659,213 7% 11,659,213 7.0%2.51% 12.08% 6.62% 7.00% 7.00% 7.00%

50.6% 762,752 762,752 762,752 YTD

Note: Rockport's share of the MSAD for FY 14-15 is 45.67%

3,565,826 3,691,231 3,664,481 3,832,119 4,100,3675,329,759 5,441,398 6,555,413 7,064,342 7,558,846


NET Schools Funding

FY 19-20

EXPENDITURESOther Contractual Services


REVENUES

TOTAL School Revenues

FY 16-17 to FY 20-212,763,628

31.07%

Increase in Five Fiscal Years

3,565,826 3,691,231 3,664,481 3,832,119 4,100,367

5,329,759 5,441,398 6,555,413

7,064,342 7,558,846

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20Fiscal Years

MSAD and CSD Assessments

MSAD

CSD


All OtherSpecial Assessments - 0999

Department Overview


3000 Purchased and Contractual Services 6,475 5,073 6,163 6,800 3,529 6,800 6,800 6,800 4000 Other Contractual Services 58,614 158,746 28,460 - - - - - 5000 Supplies - - - - - - - - 7000 Capital Outlay - - - - - - - -

65,089 163,819 34,624 6,800 3,529 6,800 6,800 6,800 151.69% -78.86% -80.36% 0.00% 0.00% 0.00%

51.9% - - - YTD

392,878 380,487 535,733 290,000 423,828 226,000 226,000 241,000 -3.15% 40.80% -45.87% -22.07% -22.07% -16.90%

146.1% (64,000) (64,000) (49,000) YTD

(327,789) (216,668) (501,109) (283,200) (420,299) (219,200) (219,200) (234,200) -33.90% 131.28% -43.49% -22.60% -22.60% -17.30%

148.4% 64,000 64,000 49,000 YTD

Special Assessments deals with the receipt of taxes, state reimbursements, abatements and supplemental taxes. Use of the undesignated funds is also found in this area of the budget.

FY 20-21

TOTAL Special Assessments Revenues

NET Special Assessments Budget


TOTAL - Special Assessments Expenditures

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21



All Other Megan A. Brackett, Finance Director

Special Assessments - 0999


12/31/2019

3080 Tax Billing 6,475 5,073 6,163 6,800 3,529 6,800 0.0% 6,800 0.0% 6,800 0.0%6,475 5,073 6,163 6,800 3,529 6,800 0.0% 6,800 0.0% 6,800 0.0%

4605 Tax Abatements 58,614 154,132 22,553 - 24,668 - 0.0% - 0.0% - 0.0%4610 Tax Refunds - 4,614 5,907 - - - 0.0% - 0.0% - 0.0%

58,614 158,746 28,460 - 0.0% - 0.0% - 0.0%

- - - - - - 0.0% - 0.0% - 0.0%- - - - - - 0.0% - 0.0% - 0.0%

- - - - - - 0.0% - 0.0% - 0.0%- - - - - - 0.0% - 0.0% 0.0%

65,089 163,819 34,624 6,800 3,529 6,800 6,800 6,800 0.0%151.69% -78.86% -80.36% 0.00% 0.00% 0.00%

51.9% - - - YTD


R0050 BETE Reimbursement 85,383 93,948 115,832 - 142,202 - 0.0% - 0.0% - 0.0%R0051 Homestead Exemption Reimbursement 101,689 102,562 222,161 - 141,856 - 0.0% - 0.0% - 0.0%R0052 Payments in Lieu of Taxes 17,700 34,058 33,608 10,000 16,353 10,000 0.0% 10,000 0.0% 10,000 0.0%R0056 State Revenue Sharing (from State) 121,037 139,539 153,991 120,000 118,123 216,000 80.0% 216,000 80.0% 216,000 80.0%R0059 Tree Growth Reimbursement 5,720 5,933 - 5,294 - 0.0% - 0.0% - 0.0%R0061 Veterans Reimbursement 4,306 4,660 4,208 - - - 0.0% - 0.0% - 0.0%R2500 Use of Unassigned Fund Balance 51,000 - - 160,000 - - -100.0% - -100.0% 15,000 -90.6%R0053 Sale of Town Owned Property 11,764 - - - - - 0.0% - 0.0% - 0.0%

392,878 380,487 535,733 290,000 423,828 226,000 226,000 241,000 -3.15% 40.80% -45.87% -22.07% -22.07% -16.90%

146.1% (64,000) (64,000) (49,000) YTD

(327,789) (216,668) (501,109) (283,200) (420,299) (219,200) (219,200) (234,200) -33.90% 131.28% -43.49% -22.60% -22.60% -17.30%

148.4% 64,000 64,000 49,000 YTD

FY 19-20 FY 20-21

REVENUESDept. Hd. Manager Board

TOTAL Special Assessments Revenue

NET Special Assessments Budget


Supplies

TOTAL -Special Assessments Dept. Expenditures

Capital Items




Capital Improvement Plan

TOWN OF ROCKPORT


Capital Improvement PlanTown of Rockport, Maine

Fiscal Year 2019-2020

The Capital Improvement Plan (CIP) provides a comprehensive look at the Town's capital needs for both infrastructure and capital assests; both in terms of immediate needs as well as long-term requirements. The CIP assists Town Officials in multi-year planning, identifies capital improvement needs, and considers financial resources to keep facilities in adequate states of repair, assures that all vehicles are maintained and purchased on a regular recurring basis, and informs the public of projected capital infrastructure and asset improvements.

DRAFT


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Page # Title1 Title page3 Table of Contents5 Introductions 5 Definitions5 Capital Asset5 Capital Infrastructure

5 Purpose

6 Benefits

6 The Process6 The Capital Improvement Plan FY 19-20

9 New or Non-Scheduled Projects

43 Projects Funded with Annual Reserve Deposits or Annual Budget Appropriations

63Vehicle and Equipment Replacement Schedules

Listing of key words and references

Table of ContentsBrief Description

Document heading (cover sheet) pageDirectory of the CIP documentCIP Introduction

Definition/examplesDefinition/examples

Define and outline the purpose of the CIP

Define and outline the benefits of the CIPOutline the steps to be takenBrief description of what will be in the CIPThe back-up information for any project listed in this section.The back-up information for any project listed in this section.The back-up information for any project listed in this section.


Capital Asset

Capital Infrastructure

Capital Improvement Plan (CIP) Benefits of a Capital Improvement Plan


1. Introduction Facility Assessments every five yearsFor the last several years Town Officials have incorporated into the annual Town Budget

a Capital Improvement Plan (CIP) that identified capital infrastructure improvements or replacements, major infrastructure repairs, and asset procurements. In November 2014, voters of the municipality approved an infrastructure bond for $1.37 million and a taxable infrastructure bond for $350,000, and in 2018 a Library Bond for $1.5 million dollars.

Identifies Infrastructure Needs

The CIP shall include both capital infrastructure and capital asset management. Considers Funding Sources

2. DefinitionsMaintains a list of Capital AssetsA capital asset has a value of more than $5,000 individually, or collectively,

with an estimated useful life of more than one year. Capital assets may include, but are not limited to: computer equipment, office furniture, fleet vehicles, public works vehicles and machinery, and emergency response vehicles, to name a few.

Procures funding from various sources

Capital infrastructure is any expenditure for physical improvements, including costs for: acquisition of existing buildings, land or interests in land; construction of new buildings or other structures, including additions and major alterations or repairs; construction of roads, highways, sidewalks, parking lots, or utilities; acquisition of fixed equipment; landscaping; and similar expenditures that cost more than $50,000 with a useful life of five (5) years or more. Any change, alteration, rearrangement or addition to existing facilities, new construction, acquisition or improvements to sites, parking lots, buildings or service systems.

Maintains public trust

3. PurposeThe purpose of a written CIP is to formalize the process that develops the plan and to make sure the CIP becomes an integral part of the Town's annual budget process. The CIP will provide officials with key information related to the Town's infrastructure, its assets, and its financial resources to assure the citizens that the Town maintains its assets in the best interest of the public


Items on the CIP five year list in black are items that have been committed to in previous years. Items in red are being defferred, but need to remain on the list. Items in green are items approved for the upcoming fiscal year.

4. BenefitsThe CIP focuses attention on community goals, needs and capabilities. The Town benefits from updating infrastructure and assets so it does not become faced with insurmountable financial needs at any one particular time. The CIP can help achieve optimum use of tax dollars, and can assist in guiding future growth and development. The CIP promotes efficient governmental administration, and maintains a viable, sustainable, and stable financial program.

5. The ProcessThe process of developing the CIP begins with each department; requires a review by the Town Manager; and a presentation and acceptance by the Select Board. The Select Board may or may not include in the process the CIP Committee.

6. The Capital Improvement Plan Fiscal Year 2019-2020The CIP for the fiscal year ending June 30, 2020 is being developed prior to the budget process to ensure that all capital items in the plan are included in the next fiscal year budget.

The capital requirements for each department were reviewed by Department Heads, the Town Manager, the Finance Director, the Capital Improvement Committee and the Select Board. Within this document you will see the requests that were put forth, the items that were determined could be deferred for another year, and the items that should be put in place.


Project Department Type Projected/Actual Costs

Cost Funded by

Taxpayers

Funding Method

FYE 06/30/2019

Reserve Balance

FYE 06/30/2020

FYE 06/30/2021

FYE 06/30/2022

FYE 06/30/2023

2019-20 Library 6 11 Library Facility 3,500,000 1,500,000 Bond n/a 117,020 117,020 117,020 117,020 2019-20 Public Works Exhaust Removal 1 12 Public Works Facility 30,000 30,000 Budget n/a 30,000

2020-21 Public Safety Exhaust Removal 2 13 Police and Fire Department Facility 30,000 30,000 Budget n/a 15,000

Ball Field Restoration (Fencing) 3 14 Recreation Facility 200,000 200,000 Camera Systems - Police Crusiers 4 15 Police Department Equipment 18,000 18,000 Budget n/aCemetery Expansion - Seaview Cemetery (Rds) 3 16 Cemeteries Infrastructure 35,000 35,000 Budget n/aDigital Record Keeping Equipment 3 17 Administartion Equipment 30,000 30,000 Budget n/aDredging - Inner Harbor 4 18 Harbor Facility 150,000 150,000 Glen Cove Shore Access 5 19 Parks Facility 200,000 200,000 Harbor Block Wall - Fisherman's Side 4 20 Harbor Facility 30,000 30,000 Budget n/aHousing for Antique Fire Truck 4 21 Fire Department Infrastructure 32,000 32,000 Budget n/aMarine Park Paving 3 22 Harbor Facility 53,295 53,295 Budget n/aMt. Pleasant Street 6 23 Public Works Infrastructure 550,000 550,000 Budget n/a 75,000 75,000 75,000 75,000New Folding Seats 4 24 Opera House Equipment 10,000 10,000 Budget n/a

Public Safety Parking Lot 2 25 Police and Fire Department Facility 31,000 31,000 Budget n/a

Radar Equipment 4 26 Police Department Equipment 9,000 9,000 Budget n/aRoadside Mowing Equipment 5 27 Public Works Equipment 100,000 100,000 Storage Building (old salt shed) 3 28 Public Works Infrastructure 50,000 50,000 Budget 20,000 Stage Lighting 4 29 Opera House Equipment 48,000 48,000 Budget n/aStair Lift (Wheelchair Accessibility) 4 30 Opera House Equipment 7,000 7,000 Budget n/aTasers 4 31 Police Department Equipment 7,000 7,000 Budget n/aTechnology Upgrades 4 32 Opera House EquipmentTown Office Building Expansion 4 33 Administartion Facility 300,000 300,000 Bond n/aTown Office Building Vault Supression System 1 34 Administartion Facility 15,000 15,000 Budget n/aTown Office Storage Building 3 35 Administartion Infrastructure 10,000 10,000 Budget n/aTown Office/Public Safety Building Street Sign 3 36 Administartion Facility 10,000 10,000 Budget n/aTrailer - Opera House Chair & Table Storage 3 37 Opera House Equipment 10,000 10,000 Budget n/a 10,000 Walker Park Seawall Engineering 1 38 Parks Infrastructure 8,000 8,000 Budget n/aWest Rockport Fire Station 4 39 Fire Department Infrastructure 750,000 750,000 West Street Extension Culvert 4 40 Public Works Infrastructure 30,000 30,000

2022-23 Reshingle Harbormaster Roof 4 41 Habror Facility 15,000 15,000 Budget n/a 15,000

2019-20 Opera House A/C Unit 2 45 Opera House Facility 100,000 100,000 Reserve 92,956 25,000 2021-21 Harbor Pier 4 46 Harbor Infrastructure 162,000 162,000 Reserve - 54,000 54,000 54,000 Annual Columbarium - Seaview Cemetery 4 47 Cemeteries Infrastructure 100,000 100,000 Reserve 26,000 25,000 25,000 25,000 Annual Computer Replacement Reserve 6 48/49 Administration Equipment 82,600 82,600 Reserve 11,712 17,000 17,000 17,000 17,000 Annual Harbor Float Reserve 6 50/51 Harbor Infrastructure 393,000 393,000 Reserve 32,587 24,500 19,000 19,000 19,000 Annual Harbor Piling Replacement 6 52 Harbor Infrastructure 36,000 36,000 Budget n/a 3,000 3,000 3,000 3,000 Annual Road Repairs and Paving 6 53/54 Public Works Infrastructure 27,125,000 27,125,000 Budget n/a 289,000 289,000 289,000 289,000 Annual SCBA Equipment 6 55 Fire Department Equipment 125,000 125,000 Budget n/a 13,000 13,000 13,500 13,500 Annual Fire Hose 6 56 Fire Department Equipment 65,000 65,000 Budget n/a 13,000 13,000 13,000 13,000

Ten Year Capital Improvement Plan

Project Schedule R

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New or Non-scheduled Projects

Total For New or Non-scheduled Projects 6,253,295 4,253,295 20,000

Maintenance Projects that fit the Capital Improvement Specidifications

222,020 207,020 202,020 192,020

Projects Funded by Annual Reserve Deposits or Annual Appropriations

Projects Funded by Annual Reserve Deposits or Annual Appropriations (cont)

0 0 15,000Total Maintenace Projects that fit Capital Improvement Specifications 15,000 15,000 0


Project Department Type Projected/Actual Costs

Cost Funded by

Taxpayers

Funding Method

FYE 06/30/2019

Reserve Balance

FYE 06/30/2020

FYE 06/30/2021

FYE 06/30/2022

FYE 06/30/2023

Project Schedule R

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Habormaster Boat "Andre" Replacement 4 57 Harbor Equipment 40,000 40,000 Reserve 9,701 3,000 3,000 3,000 3,000 Lime Kiln Restoration (Safety) 1 58 Parks Infrastructure 325,000 325,000 Reserve n/a 43,750 43,750 43,750 43,750 Sidewalk Repair and Construction 6 59 Public Works Infrastructure 2,000,000 2,000,000 Budget n/a 50,000 50,000 50,000 50,000 Tennis Courts - Marje Jones 4 60 Recreation Infrastructure 100,000 100,000 Reserve 75,385 6,250 6,250 6,250 6,250 Walker Park Seawall Construction 1 61 Parks Infrastructure 100,000 100,000 Reserve

2019-20 Case Loader 4 Public Works Equipment 140,000 140,000 Lease n/a 36,750 36,750 36,750 36,750 2019-20 F250 Truck with Plow 2 Fire Department Equipment 65,000 65,000 Lease n/a 21,666 21,666 21,666 2020-21 F550 Truck with Plow (29) 2 Public Works Equipment 118,000 118,000 Lease n/a 29,500 29,500 29,500 29,500 2020-21 Police Crusier - AWD Car 2 Police Department Equipment 30,000 30,000 Budget n/a 30,000 2021-22 M2 Freightliner (16) Public Works Equipment 200,000 200,000 Lease n/a 40000 40,000 40,000 2021-22 Police Crusier - AWD Car 2 Police Department Equipment 35,000 35,000 Budget n/a 35,000 2022-23 F550 Truck with Plow (11) 3 Public Works Equipment 120,000 120,000 Lease n/a 30,000 30,000 2023-24 F550 Truck with Plow (19) Public Works Equipment 122,000 122,000 Lease n/a 30,500 2024-25 F350 with Plow (1) Public Works Equipment 75,000 75,000 Lease n/a2025-26 FL 80 Freightliner (15) Public Works Equipment 130,000 130,000 Lease n/a2026-27 F350 with Plow (17) Public Works Equipment 75,000 75,000 Lease n/a2027-28 Case Loader Public Works Equipment 110,000 110,000 Lease n/a2028-29 Freightliner M2 (5) Public Works Equipment 100,000 100,000 Lease n/a2028-29 Oshkosh Public Works Equipment 500,000 500,000 Lease na2029-30 Western Star 4700SB (6) Public Works Equipment 220,000 220,000 Lease n/a2030-31 F350 with Plow (WW) Public Works Equipment 70,000 70,000 Lease n/a2031-32 F550 with Plow (3) Public Works Equipment 130,000 130,000 Lease n/a2032-33 F550 with Plow (9) Public Works Equipment 135,000 135,000 Lease n/a

Fire Engine Replacement ( Fire Department Equipment

2013-14 Fire Truck Replacement n/a Fire Department Equipment 467,061 467,061 Lease n/a 46,706 46,706 46,706 46,706 2013-14 Opera House Infrastruce Improvements n/a Opera House Facility 443,703 443,703 Bond n/a 24,000 24,000 24,000 24,000 2016-17 2017 F550 Dump Truck with Plow n/a Public Works Equipment 106,691 106,691 Lease n/a 53,345 2016-17 Infrastructure Bond n/a Public Works Facility 1,397,750 1,397,750 Bond n/a 91,945 91,945 91,945 91,945 2018-19 Fire Truck Replacement n/a Fire Department Equipment 600,000 600,000 Lease n/a 72,924 72,924 72,924 72,924

Toshiba Copier n/a Administration Equipment 19,100 19,100 Lease n/a 3,435 3,435 3,435 3,435

CIP Committee Rating 1 = Urgent 4 = Deferrable2 = Necessary 5 = Not Needed

Updated 1/30/19 3 = Desirable 6 = Underway

Projects Funded by Annual Reserve Deposits or Annual Appropriations (cont).

Replacement Scheduled Items with Debt Service, Reserve Payments or Budgeted Expense

Total Replacement Scheduled Items with Debt Service, Reserve Payments or Budgeted Expense 2,375,000 2,375,000

536,000 536,500 457,500Total Projects Funded by Annual Reserves Deposits or Annual Appropriations 30,753,600 30,753,600 248,340 566,500

Projects Completed with Debt Service Payments

87,916 157,916 162,916 106,250

Total Capital Projects 42,431,200 40,431,200 268,340 1,168,791

239,010 239,010 239,010Total Projected Completed with Debt Service Payments 3,034,305 3,034,305 292,355

1,139,946 1,140,446 1,009,780


New or Non-Scheduled Projects


Department: Library Long-Term DebtClassification: Infrastructure BuildingPriority Rating: 61 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway

Project Description:

Statement of Need:

Estimated Cost:Planning Construction Equipment Est. Total Cost400,000 3,000,000 100,000 3,500,000$

Funding Source(s): 1,500,000 Voter Approved Bond in 20182,000,000 Private Donations

5 Year Cost Summary:Fiscal Year Ending Debt Payments Budgeted Expense Other Funding

2019 39,834 2020 116,741 2021 115,349 2022 113,921 2023 112,454 Total 498,299 - -

*Debt payments to continue through fiscal year end 2040Annual Budgetary Impacts:

Library

To remove and construct a new Public Library. This project may also include parking work or other needed adjustments to accommodate the new building.

The existing Library building is too small and the building does not appear to have enough value in it to renovate in a cost effective way.

The annual budgetary impacts for this project besides the debt payment should be minimal. We are currently leasing a Library location, which the cost of that will be absorbed into the debt service payment, and annual maintenance should be minimal. Additional cost may arise from the cost heating and operating the facility, but the total impact of that will not be known until we have occupied the building for a year.


Department: Public WorksClassification: Asset BuildingPriority Rating: 11 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:

Estimated Cost:Planning Construction Equipment Est. Total Cost

30,000 30,000$

Funding Source(s): 30,000 Budget


20192020 30,000 202120222023Total - 30,000 -

Annual Budgetary Impacts:

Public Works Exhaust Removal System

Install an exhaust removal system in the Public Works garage. There are basically two types of systems. One that hooks directly to the tailpipe of the vehicle and collects the exhaust until the vehicles exits the building at which point it disengages. The other is a ceiling mount system that collects the harmful contaminants and removes them. We would need to install the ceiling mount unit as trucks are frequently parked in different bays and are different sizes.

Vehicle exhaust from diesel vehicles in enclosed spaces has been lined to a number of respiratory problems and health issues. Vehicles in the building are constantly being started and stopped throughout the day. The workers in the building are exposed to the exhaust fumes on a continual basis. While this is a very big space there is a significant change in the air every time the door opens, there may be lingering fumes. This is also where the public works crew sleeps during storms, and there are offices upstairs.

The annual budgetary impacts should only be for maintenance and inspection of the system, which we are expecting the cost to be less then $1,000 annually.


Department: Public Safety BuildingClassification: Asset BuildingPriority Rating: 21 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


30,000 30,000$



201920202021 30,000 20222023Total - 30,000 -


Public Safety Building Exhaust Removal System

Install an exhaust removal system in the Public Safety garage. There are basically two types of systems. One that hooks directly to the tailpipe of the vehicle and collects the exhaust until the vehicles exits the building at which point it disengages. The other is a ceiling mount system that collects the harmful contaminants and removes them. We are looking at the ceiling mount unit.

Vehicle exhaust from diesel vehicles in enclosed spaces has been lined to a number of respiratory problems and health issues. While at this point all of the people working in the building would be out at a call, it is still of concern as some of the fumes could linger in the building after the doors are closed back up. Additionally, there are several offices in the building, and places to sleep, however they are not used often, but that could change in the future.

The annual budgetary impact should only be for maintenance and inspection of the system, which we are expecting the cost to be less then $1,000 annually.


Department: RecreationClassification: Infrastructure FacilityPriority Rating: 31 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


200,000 200,000$

Funding Source(s): 200,000 Budget/Bond/Reserve Account


20192020202120222023Total - - -


Ball Field Restoration (Fencing)

To replace the fencing for the Babe Ruth, Softball and Little League Fields at the Marge Jones facility.

This is not a project that needs to be completed within the next five years, but it is certainly something that will need to be completed in the next ten years. We need to ensure that the fencing is adequate to provide safe fields for the children to play on.

Once the fencing is replaced there should be no ongoing budgetary impact unless one of the fences gets damaged, at which point we could either reset the fence, or if replacement is necessary it might be something our insurance would cover.


Department: Police DepartmentClassification: Asset EquipmentPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


18,000 18,000$

Funding Source(s): 18,000 Budget - FYE 2024


20192020202120222023Total - - -


Camera System - Police Dept. Cruisers

To replace the camera systems in the Police Department cruisers.

The camera systems are used to protect our officers and the public, these systems turn on automatically and begin recording when the officer turns on their lights. It is important the system in the vehicles are performing and operating as they should. They will need to be replaced in fiscal year ending (FYE) 2024.

There should be no annual budgetary impact for this upgrade.


Department: CemeteryClassification: Asset FacilityPriority Rating: 31 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


5,000 30,000 35,000$



20192020202120222023Total - - -


Seaview Cemetery Expansion

This project is to expand the lots at Seaview cemtery, which would include adding new roads and drainage.

We are almost at a point that we are not able to sell anymore lots at Seaview Cemetery, we need to add the new roads and drainage so that we can continue to sell lots that are available.

There should be no budgetary impact with the additional roads, unless there happens to be a wash out, in that case Public Works would do the repairs.


Department: AdministrationClassification: Asset FacilityPriority Rating: 31 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


30,000 30,000$



20192020202120222023Total - - -


Digital Record Keeping System

This project would include buying the necessary equipment and paying to have a company digitize all our current Town records. Once we have purchased the equipment we would scan all new items as they come in.

A lot of irreplaceable historical documents are housed at the Town Office, it is important that we be able to maintain these records should we ever loose the building to a fire or there is a flood in the vault. This system would allow us to digitize all those old documents as well as any new documents that we may process. This will also help with communication between departments as all documents (unless classified per State Statue) will be searchable and be able to be reviewed at all individual work stations.

There will be an annual hosting cost, which will not be determined until we decide to move forward and have a signed contract.


Department: HarborClassification: Infrastructure FacilityPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


150,000 150,000$



20192020202120222023Total - - -


Dredging - Inner Harbor

This project would include dredging the inner harbor as well as some ledge removal by the Fisherman's floats.

In order to utilize both sides of the Goose River and make sure the launching ramp can be accessed by large boats the river needs to be dredged. This would allow the fisherman to access their hoist in all tide conditions, not just at high tide.

There should be no annual impact to the budget.


Department: ParksClassification: Infrastructure FacilityPriority Rating: 51 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


10,000 190,000 200,000$

Funding Source(s): 200,000 Budget/Bond


20192020202120222023Total - - -


Glen Cove Shore Access

This project would include install a handicap accessible ramp from the Glen Cove rest stop to the shore.

There is currently no access to the Glen Cove shore line. This project would enable people to access this shore line.

There should be limited maintenance that would need to be done in order to maintain the ramp. The expected budgetary impact is not great.


Department: HarborClassification: Asset FacilityPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


5,000 25,000 30,000$



20192020202120222023Total - - -


Harbor Block Wall - Fisherman's Side

This project would mean squaring off the banking on the fisherman's side of the harbor, and reinforcing the embankment so that it does not cave into the parking lot.

There is currently limited parking on the fisherman's side of the harbor, squaring of the banking and reinforcing it will allow for more parking in the summer and more winter boat storage in the off months.

There should be no additional budgetary impact for this project.


Department: Fire DepartmentClassification: Asset FacilityPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


5,000 27,000 32,000$



20192020202120222023Total - - -


Antique Fire Truck Housing

This project would result in either the construction of a new building or an addition to one of the Town's current buildings to house the Antique Fire Truck that is owned by the Town.

The antique fire truck is currently sitting in a metal container box, it should be somewhere where people can view the truck.



Department: Harbor Public WorksClassification: Infrastructure FacilityPriority Rating: 31 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


53,295 53,295$



20192020202120222023Total - - -


Harbor Paving

This project would be to repave the Harbor road and parking area.

The Harbor is heavy used in the summer, and there is a current drainage issue, this would be to fix the drainage issues and repave the roadway and parking area.



Department: Public WorksClassification: Infrastructure RoadwayPriority Rating: 61 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


20,000 530,000 550,000$

Funding Source(s): 550,000 Budget or Bond


2019 75,000 2020 75,000 2021 75,000 2022 75,000 2023 75,000 Total - 375,000 -


Mt. Pleasant Street

To complete repairing and paving Mt. Pleasant Street.

Mt. Pleasant Street is not a widely traveled road, however because this is a dirt road it gets very muddy in the winter and is expense to maintain. We have done a lot of work up there already to improve the conditions of the roadway and we feel that we have greatly improved the worst areas, but it would be in the best interest of the Town to pave the entire dirt road.

Once the roadway is complete there should not be annual impact to the budget as the money that we are currently spending here could be allocated to other roads in Town.


Department: Opera HouseClassification: Asset FacilitiesPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


10,000 10,000$



20192020202120222023Total - - -


Opera House Folding Chairs

To replace all the folding chairs in the balcony area of the Opera House.

The current chairs are very old and the upholstery is ripped, there are holes in the cushions and the fabric is faded in many of the chairs.

There should be no annual budgetary impact.


Department: Public Safety Building Public WorksClassification: Asset FacilityPriority Rating: 21 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


31,000 31,000$



20192020202120222023Total - - -


Public Safety Parking Lot

This project would involve a full depth reconstruction, repave, and place new curbing at the Public Safety Building.

The current pavement is pulling away from the building and is causing a large gap between the building and the pavement and a hump for trucks to go over getting in and out of the building. This is also a trip hazard for anyone entering the building.





Statement of Need:


9,000 9,000$



20192020202120222023Total - - -


Radar Equipment

To replace all the radar equipment used by the Police Department.

This is not something that would be required in the next five years, but is something that would need to be replaced within the next ten years. We are expecting that this equipment will be good until Fiscal Year End 2026.



Department: Public WorksClassification: Infrastructure EquipmentPriority Rating: 51 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


100,000 100,000$



20192020202120222023Total - - -


Roadside Mowing Equipment

To purchase our own roadside mowing equipment instead of contracting the service out.

The thought is that we could do more mowing's a year if we had our own equipment instead of contracting the services out.

The only annual budgetary impact would be maintenance of the equipment which is hard to determine at this time.


Department: Public WorksClassification: Infrastructure FacilityPriority Rating: 31 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


50,000 50,000$



20192020202120222023Total - - -


Storage Building (Old Salt Shed)

To repair the old sand/salt shed which is used for storage for Public Works Equipment.

The old sand/salt shed is used by Public Works for off season storage, example is the shed is used in the summer to store all the sanders and plows from the winter. If we loose this storage facility we loose a place to keep this expensive equipment out of the damaging weather and we will need to replace the equipment more frequently.

There should not be an annual budgetary impact.


Department: Opera HouseClassification: Asset EquipmentPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


48,000 48,000$



20192020202120222023Total - - -


Stage Lighting

Installation of 32-channel lighting console; balcony light placement; back stage maintenance; build and installation of ladder and catwalk; strip light maintenance; addition of 4 dimmers; improvements to electric wiring to accommodate new equipment; install work lights over stage and dimmer area; purchase and install additional lighting instruments including LED lights.

Ease of use for professional productions that offers more of the control they need. It would allow for more light cues that are easier to program and supply the stage light coverage needed for performances, therefore more attractive to professional, high-quality theatrical groups.





Statement of Need:


7,000 7,000$



20192020202120222023Total - - -


Stair Lift (Wheelchair Accessibility)

Remove existing wheelchair lift. Replace and install stair lift that allows person to sit in a chair that carries them down the stairs.

The wheelchair lift currently installed in our stairwell has some safety risks. The clearance height of the ceiling and the wheel chair platform barely clears headspace when in use. It has failed to move twice in years past while in use. The concern is not knowing when it will fail again and moving tall people in wheelchairs down stairs using our current lift.

There will be annual inspection costs associated with this project, however we are already paying those fees for the existing stair lift, so there should not be an additional impact to the budget.




Statement of Need:


7,000 7,000$



20192020202120222023Total - - -


Tasers

To replace all existing tasers.

This is not an immediate need, but all the tasers will need to be replaced by fiscal year ending 2024.





Statement of Need:


6,500 6,500$



20192020202120222023Total - - -


Technology Upgrades - Opera House

Allow for potential repairs, upgrades and improvements on projection system in Auditorium and AV system in Meeting Room over next three years as needed.

For anticipation of improving our system and offerings in the future based on the evolvement of client needs from audio visual services over the next three years.



Department: Town Office BuildingClassification: Infrastructure BuildingPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


30,000 270,000 300,000$



20192020202120222023Total - - -


Town Office Building Expansion

To add an addition to the existing Town Office with a daylight basement for storage.

The selection of this lot for a Town Office Building was an excellent choice. It is highly visible and has room to expand on site. One shortcoming was the lack of adequate storage space, which is covered in a short term fix, and additionally there is now room to grow in the current building. The need is by no means immediate or even in the next 5-10 years, however it could be on the 10-20 year horizon, depending on increasing services offered in the Town and the need for more office space.

The annual budget impacts are unknown at this time.


Department: Town Office BuildingClassification: Asset FacilityPriority Rating: 11 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


15,000 15,000$



20192020202120222023Total - - -


Town Office Vault Suppression System

There are two possible directions we could go with this project, one would be to replace the existing vault and install one that is completely fire proof. The other option would be to install a different fire suppression system into the current vault, the system would be changed from a liquid one to a dry system.

Many communities records go back to a very specific point in time and stop. This is usually the result of a fire that destroyed all town records. Today we face a slightly different problem, our building is mostly brick, steel and sheetrock. Additionally, the whole building has a sprinkler system (including the vault) which is first to prevent loss of life, and secondly to limit the damage caused by fire in the whole building.

There should be no additional annual impact to the budget.


Department: Town Office BuildingClassification: Asset FacilityPriority Rating: 31 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


10,000 10,000$



20192020202120222023Total - - -


Town Office Storage Building

Erect a new storage building on the Town Office lot. Approximate size 10X20. This can be purchased from a prefab manufacturer and located on site near the parking lot. This would be a short term solution until the time comes when an addition is needed.

There is very little storage in the Town Office, we could use the extra space to store voting equipment, extra chairs and tables, some paper and office supplies, and other equipment that is not used often, but should remain close to the building. These are currently items stored in the mechanical room in the basement which is unsafe and not acceptable.



Department: Town Office Building Public Safety BuildingClassification: Asset FacilityPriority Rating: 31 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


10,000 10,000$



20192020202120222023Total - - -


Town Office/Public Safety Building Sign

To place a sign on Commercial Street for the Town Office and Public Safety Building.

It is very hard for people to find the Town Office and the Public Safety Building when they have never been here before. This would be to place a sign visible to Route 1 (Commercial Street) to let people know were the Town Office is. Additionally, a new sign on the corner of Main Street and Route 1 would direct people to the Public Safety Building with a much more visible sign.





Statement of Need:


10,000 10,000$



20192020202120222023Total - - -


Trailer - Opera House Storage

Purchase a trailer to be used to store chairs in.

Currently if the chairs in the auditorium area of the Opera House are not being used, we have to move them downstairs. This process involves someone stacking the chairs and carting them outside down the hill and into the meeting room, this is a very labor intensive process. A trailer would allow us to move the chairs out the door and into it, which would cut down on the amount of time that it takes to move the chairs from level to the next.



Department: ParksClassification: Asset FacilityPriority Rating: 11 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


8,000 8,000$



20192020 8,000 202120222023Total - 8,000 -


Walker Park Seawall Engineering

Engineering for the Walker Park seawall that we can eventually bond the project to repair the seawall.

The erosion from the seawall at Walker Park posses a sever safety risk for the children that play at the park, we need to do something to rectify the erosions that has already happened and put in place something to stop new erosion from happening.

After the engineering is done the idea to bond the project.


Department: West Rockport Fire Long Term DebtClassification: Infrastructure FacilityPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


20,000 730,000 750,000$

Funding Source(s): 750,000 Bond


20192020202120222023Total - - -


West Rockport Fire Station

To construct a new West Rockport Fire Station.

The current station does not meet the needs of the Town. The new truck we purcahsed we had to special order to fit into the current station and there is hardly any room to manuever around the truck. The new station will have room for expansion and will allow for better access onto Route 17.

The annual impact of a new building is unknown at this time.


Department: Public WorksClassification: Asset RoadwayPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


30,000 30,000$



20192020202120222023Total - - -


West Street Extension Culvert

To replace the existing culvert.

The culvert is very old and the raodway is starting to cave in around it.

There should not be an annual impact for this item.


Department: HarborClassification: Asset BuildingPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


15,000 15,000$



2019202020212022 15,000 2023Total - 15,000 -


Harbormaster Roof

To reshingle the Harbormasters building roof $15,000 (also includes the removal of the old shingles).

The Harbormaster's building was constructed in 2002. The expected life of the shingles in a marine environment is 15-20 years. In order to prevent leaks and damage to the building, the roof will need to be reshingled by 2022.

There should be no additional annual impact.


Projects Funded with Annual Reserve Deposits or Annual Budget Appropriations


Department: Opera HouseClassification: Infrastructure BuildingPriority Rating: 21 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


100,000 100,000$

Funding Source(s): 100,000 Budget/Reserve


2019 25,000 2020 25,000 202120222023Total - - 50,000

*Annual Reserve DepositsAnnual Budgetary Impacts:

Opera House A/C Unit

Replacement of air handler and evaporator with modern equipment using current duct work. If new piping and duct work are required, cost could go up by an estimated $100,000. An engineering study is required to decipher the condition of the ducts. This study can be performed by Rockport Mechanical and Mechanical Engineer, Curt Bartram of Portland, ME. Cost for the study is $85 per hour and expected to take a half day.

Current A/C Unit is 19 years old and has a life expectancy of 15 years. We have been told that it could stop working at any point and needs to be replaced.

We have had to put some money into the AC unit to keep it running, once we have a new system it should not cost us as much to maintain the system.


Department: HarborClassification: Infrastructure FacilitiesPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


20,000 142,000 162,000$



2019 54,000 2020 54,000 2021 54,000 2022 54,000 2023 54,000 Total - - 270,000


Harbor Pier

To replace the entire pier structure.

The "Town Pier" is the wood and stone structure that reaches out into the harbor from the end of the parking lot. The wooden timbers and structure are of an unknown age.



Department: CemeteryClassification: Infrastructure FacilitiesPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


100,000 100,000$



2019 25,000 2020 25,000 2021 25,000 20222023Total - - 75,000


Sea View Cemetery Columbarium

The estimate cost to meet the need would be between $80,000-100,000. There are several ways that this project can be paid for, but it seems like paying for it through the investment account with a set payback schedule might be the preferred method.

Sea View cemetery has very few lots left to be purchased. Currently the cemetery is open to only Rockport residents and others are not able to purchase lots there. The construction of a columbarium would allow the cremation remains of the deceased to be rested in a vertical structure allowing for more remains to be housed in a much smaller space.

The annual budgetary impact will be on the revenue side with increased lots being sold at the cemetery, maintenance for the structure should be minimal.


Department: Town Office BuildingClassification: Infrastructure EquipmentPriority Rating: 61 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


150,000 150,000$



2019 17,000 2020 17,000 2021 17,000 2022 17,000 2023 17,000 Total - - 85,000


Computer Replacement

The replace all computer equipment on a five (5) year rotating schedule. Please see replacement schedule on the next page.

It is important for the operation of the Town to maintain computer equipment, the best way to do that is to replace it on a regular basis. By replacing equipment in this manner it helps to keep the budget level, with no large spikes from year to year.

As we are utilizing the reserve account, the budget impacts remain the same no matter how much equipment we are purchasing in one given year, so there should not be any additional budgetary impact.


Computer Location FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24Assessor $1,800Assistant Town Clerk $1,800Code Enforcement Officer $1,800Deputy Town Clerk $1,800Executive Assistant $1,800Finance Director $1,800Finance Laptop $1,800Payroll and Accounts Payable Clerk $1,800Fire Chief $1,800Fire Department Laptop $1,800Fire Department Tablets $6,000General Assistance $1,800Harbormaster $1,800Harbormaster (Laptop) $1,800Opera House Rental Agent $1,800PD Administrative Assistant $1,800PD Cruiser Laptops (3) $5,400PD Patrol Officer (1) $1,800PD Patrol Officer (2) $1,800PD Patrol Officer (3) $1,800PD Patrol Officer (4) $1,800PD Patrol Officer (5) $1,800PD Sergeant $1,800Planner $1,800Planner (Laptop) $1,800Planning Administrative Assistant $1,800Police Chief $1,800Public Works Assistant Director $1,800Public Works Director $1,800Public Works Director Laptop $1,800Public Works Administrative Assistant $1,800Town Clerk $1,800Town Clerk (Front Counter 1) $1,800Town Clerk (Front Counter 2) $1,800Town Manager $1,800Town Manager (Laptop) $1,800Town Office Server $10,000Total Yearly Expense 35,200.00$ 18,000.00$ 9,600.00$ 9,000.00$ 10,800.00$

Prior Year Reserve Balance 19,229.00$ 1,029.00$ 29.00$ 7,429.00$ 15,429.00$ Reserve Deposits (breakdown below) 17,000.00$ 17,000.00$ 17,000.00$ 17,000.00$ 17,000.00$ Total Reserve Balance with Deposits 36,229.00$ 18,029.00$ 17,029.00$ 24,429.00$ 32,429.00$ Withdrawal (Above Expenditure) 35,200.00$ 18,000.00$ 9,600.00$ 9,000.00$ 10,800.00$ Fiscal Year Ending Reserve Balance 1,029.00$ 29.00$ 7,429.00$ 15,429.00$ 21,629.00$

Town Wide Computer Replacement Schedule

Funding the Computer Replacement Schedule


Department: HarborClassification: Infrastructure EquipmentPriority Rating: 61 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


393,000 393,000$



2019 24,500 2020 24,500 2021 24,500 2022 24,500 2023 24,500 Total - - 122,500


Harbor Float Replacement

To replace harbor floats and docks in a timely manner. Please see replacement schedule on the following page.

The Town has a lot of money invested in the docks at the Harbor, it is important that we maintain and replace them when needed. It is important to plan large expenses like these so that there isn't huge impacts to the budget in a given year. We have balanced this out with annual reserve deposits so that they can be replaced when needed.

As we are utilizing the reserve account, the budget impacts remain the same, so there should not be any additional budgetary impact.


Float FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24Float A (10 docks)Float B and C (10 docks) $25,000Float D (4 docks & ramp)Commercial Floats $24,000Float E (4 docks)Total Yearly Expense -$ 25,000$ 24,000$ -$ -$ -$ -$

Prior Year Reserve Balance 3.89$ 19,003.89$ 13,003.89$ 8,003.89$ 27,003.89$ 46,003.89$ 65,003.89$ Reserve Deposits (breakdown below) 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ Total Reserve Balance with Deposits 19,003.89$ 38,003.89$ 32,003.89$ 27,003.89$ 46,003.89$ 65,003.89$ 84,003.89$ Withdrawal (Above Expenditure) -$ 25,000.00$ 24,000.00$ -$ -$ -$ -$ Fiscal Year Ending Reserve Balance 19,003.89$ 13,003.89$ 8,003.89$ 27,003.89$ 46,003.89$ 65,003.89$ 84,003.89$

Float FY 24-25 FY 25-26 FY 26-27 FY 28-29 FY 29-30 FY 31-32 FY 33-34Float A (10 docks)Float B and C (10 docks) $100,000Float D (4 docks & ramp) $40,000

Commercial Floats $40,000Float E (4 docks) $24,000Total Yearly Expense -$ 24,000$ -$ -$ 100,000$ 40,000$ 40,000$

Prior Year Reserve Balance 84,003.89$ 103,003.89$ 98,003.89$ 117,003.89$ 136,003.89$ 55,003.89$ 34,003.89$ Reserve Deposits (breakdown below) 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ Total Reserve Balance with Deposits 103,003.89$ 122,003.89$ 117,003.89$ 136,003.89$ 155,003.89$ 74,003.89$ 53,003.89$ Withdrawal (Above Expenditure) -$ 24,000.00$ -$ -$ 100,000.00$ 40,000.00$ 40,000.00$ Fiscal Year Ending Reserve Balance 103,003.89$ 98,003.89$ 117,003.89$ 136,003.89$ 55,003.89$ 34,003.89$ 13,003.89$

Float FY 34-35 FY 35-36 FY 36-37 FY 38-39 FY 39-40 FY 40-41 FY 41-42Float A (10 docks) $100,000Float B and C (10 docks)Float D (4 docks & ramp)Commercial FloatsFloat E (4 docks)Total Yearly Expense -$ -$ -$ -$ 100,000$ -$ -$

Prior Year Reserve Balance 13,003.89$ 32,003.89$ 51,003.89$ 70,003.89$ 89,003.89$ 8,003.89$ 27,003.89$ Reserve Deposits (breakdown below) 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ 19,000.00$ Total Reserve Balance with Deposits 32,003.89$ 51,003.89$ 70,003.89$ 89,003.89$ 108,003.89$ 27,003.89$ 46,003.89$ Withdrawal (Above Expenditure) -$ -$ -$ -$ 100,000.00$ -$ -$ Fiscal Year Ending Reserve Balance 32,003.89$ 51,003.89$ 70,003.89$ 89,003.89$ 8,003.89$ 27,003.89$ 46,003.89$ * Floats have a life expectancy of about 20 years, because of funding constraints some floats will be pushed past the 20 year mark for replacement.

Harbor Float Replacement


Department: HarborClassification: Asset EquipmentPriority Rating: 61 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


36,000 36,000$



2019 3,000 2020 3,000 2021 3,000 2022 3,000 2023 3,000 Total - 15,000 -


Harbor Piling Replacement

Develop a piling replacement schedule and replace up to 10 pilings per year.

There are a total of 150 pilings currently in the harbor. Most of the older pilings are unsteady and not safe because of rot on the bottom. We are on a replacement schedule to make sure they are all replaced every 10 years.

As we are on an annual replacement schedule, the budget impacts remain the same, so there should not be any additional budgetary impact.


Department: Public WorksClassification: Infrastructure RoadwaysPriority Rating: 61 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


27,125,000 27,125,000$ *Total value of all Town owned Roads.

Funding Source(s): 27,125,000 Budget/Reserve


2019 289,000 2020 289,000 2021 289,000 2022 289,000 2023 289,000 Total - 1,445,000 -


Road Repairs and Paving

To repair and repave roads as needed and on a schedule.

It is important that the Town maintain roads, if we let a road go to the point that it needs to be rebuilt it costs approximately twice as much as it would if we hadn't let it go. Please see the next page for the cost estimates per lane mile.

As we are on an annual replacement schedule, the budget impacts remain the same, so there should not be any additional budgetary impact. We may run into a problem if the cost of pavement increases, we would need to increase the annual budgeted amount.


Cost to reshim and paveCost to rebuild a roadDifference (Additional Cost once we have lost a road)

Road FeetRoad

WidthDepth in Inches

Price Per Ton

Total

3/4 inch Shim 5280 20 0.75 80 38,649.60 1 1/2 inch Overlay 5280 20 1.5 80 77,299.20 TOTAL Save 115,948.80

Road FeetRoad

WidthDepth in Inches

Price Per Ton

TotalTotal Square

YardsPrice Per Yard Total Combined Total

2 inch Shim 5280 20 2 80 103,066 103,065.60 2 Inch Overlay 5280 20 2 80 103,066 103,065.60 Grinding 5280 20 11733.33 1.35 15840 15,840.00 Grading 3500 3,500.00 Calcium 3000 3,000.00 Roller Rental 5000 5,000.00 TOTAL REBUILD 233,471.20

68 Miles of RoadTo SaveTo Rebuild (This is the total value of all lane miles in Town at 4 inches of payment)

3/4 inch shim with a 1 1/2 inch overlay

Summary - Per Mile

115,948.80 233,471.20 117,522.40

To Save a Road - Per Mile

To Rebuild a Road - Per Mile2 inch shim with a 2 inch overlay

Total Cost to all Town Roads

7,884,518.40 15,876,041.29


Department: Fire DepartmentClassification: Infrastructure EquipmentPriority Rating: 61 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


125,000 125,000$



2019 13,000 2020 13,000 2021 13,500 2022 13,500 2023 13,500 Total - 66,500 -


SCBA Equipment

This would put this vital equipment on a schedule to replace the Self-Contained Breathing Apparatus (SCBA) packs every 9 years.

2 Self-Contained Breathing Apparatus (SCBA) packs need to be replaced every year. The department has a total of 18 packs, however they are on a 9-year rotation schedule. These pieces of equipment are the life support for all fire-fighters entering a structure during a fire or other hazmat emergency. It also contains other safety features designed to keep firefighters safe in the event of an emergency.

As we are on an annual replacement schedule, the budget impacts remain the same, so there should not be any additional budgetary impact.


Department: Fire DepartmentClassification: Infrastructure EquipmentPriority Rating: 61 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


65,000 65,000$



2019 13,000 2020 13,000 2021 13,000 2022 13,000 2023 13,000 Total - 65,000 -


Fire Hose

The 4" LDH supply line is currently 31 years old and has been out dated per NFPA as of 2017. The hose will not pass the required yearly hose test.

In order to past annual testing we will need to update our current hoses.

As we are on an annual replacement schedule, the budget impacts remain the same, so there should not be any additional budgetary impact, unless we have a large amount of hose that fails inspection we would be required to replace it.


Department: HarborClassification: Infrastructure EquipmentPriority Rating: 61 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


40,000 40,000$



2019 1,000 2020 3,000 2021 3,000 2022 3,000 2023 3,000 Total - - 13,000


Harbormaster Boat - "Andre"

To replace the existing boat hull. Regular deposits to the reserve account of $4,000 will support this purchase.

The current hull will need to be replaced in roughly 10 years which will put us at a replacement date of 2026.

As we are on an annual reserve deposit schedule, the budget impacts remain the same, so there should not be any additional budgetary impact.


Department: ParksClassification: Infrastructure BuildingPriority Rating: 11 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


25,000 300,000 325,000$



20192020202120222023Total - - -


Lime Kiln Restoration

To repair and restore the Lime Kilns at the Harbor Park.

The Lime Kilns have become a safety concern, we should either fence them off so people can not access them or we need to restore and repair them.

Once the Lime Kilns are restored there should be very little annual maintenance required.


Department: Public WorksClassification: Infrastructure SidewalkPriority Rating: 61 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:

Estimated Cost:Planning Construction Equipment Est. Total Cost200,000 1,800,000 2,000,000$

Funding Source(s): 2,000,000 Budget/Bond


2019 50,000 2020 50,000 2021 50,000 2022 50,000 2023 50,000 Total - 250,000 -


Siewalk Repair and Construction

To repair and restore the sidewalks in Town.

Some sidewalks in Town need to be repaired or even rebuilt, and this could become a safety concern.

Annual budgetary impacts are unknown at this time.


Department: RecreationClassification: Infrastructure FacilitiesPriority Rating: 41 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


10,000 90,000 100,000$



2019 6,250 2020 6,250 2021 6,250 2022 6,250 2023 6,250 Total - - 31,250


Tennis Courts - Marje Jones

Reconstruction of the tennis courts and new fencing.

The tennis courts are full of cracks and sink holes and needs to be reconstructed. We have taken measures to ensure the courts will last another 8-10 years but at that time they will need to be replaced.



Department: ParksClassification: Infrastructure FacilitiesPriority Rating: 11 = urgent; 2 = Necessary; 3 = Desirable; 4 = Deferrable; 5 = Not Needed; 6 = Underway


Statement of Need:


100,000 100,000$



20192020202120222023Total - - -


Walker Park Seawall Construction

To repair the seawall at the Walker Park.

This is safety concern for the children playing at the park. The cost estimate we have now is just that, we wont have a better number until after the engineering is done.



Vehicle and Equipment Replacement Schedules


Skip SUV Cruiser 70 Skip SUV Cruiser (70)

FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-251 2 3 4 5

Reserve Funds Available 764 864 4,994 9,124 13,254 7,384Interest Earned Reserve 100 130 130 130 130 140Budgeted Reserve Funds 0 4,000 4,000 4,000 4,000 4,000Sale of Old Vehicle estimate 0 0 0 0 0 0Beginning Reserve Balance 864 4,994 9,124 13,254 17,384 11,524

Purchase of Vehicle (budgeted) 0 40,000 25,000 0 45,000 30,000Trade of Old Vehicle estimate (10,000) (7,000) 0 (10,000) (7,000)Use of Reserve 0 0 0 0 (10,000) 0Net Expenditure 0 30,000 18,000 0 25,000 23,000

Ending Reserve Balance 864 4,994 9,124 13,254 7,384 11,524

Old cruisers are normally sold before the mileage reaches 100,000. These vehicles require less maintenance and will sell for more at auction.

POLICE DEPARTMENT VEHICLES REPLACEMENT SCHEDULE - 5 Year Plan

Police vehicles will be replaced either with a:

1) All-Wheel Drive Police Cruiser, or2) 4-Wheel Drive Heavy Duty Utility Vehicle


1 2 3 4 5 6 7 8

ItemYear

RequiredOriginal Principal FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27

E-One Typhoon Pumper $399,500 3.30% $20,854 $46,706 $46,706 $46,706 $46,706 $46,706 $46,706 $46,706 $46,706Fire Truck #23* $585,000 4.25% $205,227 $79,023 $79,023 $79,023 $79,023 $79,023 $79,023 $79,023 $79,023Pick-up Truck w/ plow 1 $75,000 4.00% $4,200 $26,400 $26,400 $26,400Pick-up Truck w/ plow 7 $80,000 4.00% $4,200 $28,070 $28,070Fire Truck # 21 8 $600,000 $70,000

$1,739,500 $230,281 $152,129 $152,129 $152,129 $125,729 $125,729 $125,729 $153,799 $223,799*Replacing 23 & 25; Price increased to $585,000

9 10

FY 27-28 FY 28-29 PaybackE-One Typhoon Pumper $46,706 $420,354 10 yrs

Fire Truck #23* $79,023 $79,023 $790,227 10 yrs


Pick-up Truck w/ plow $28,070 $84,200 3 yrs

Fire Truck # 21 $70,000 $70,000 $490,000 $700,000 10 yrs

$223,799 $149,023 $490,000

1st 10 Year Period 2nd 10 Year Period

Annual Contribution Balance Balance

Year Year $7,3871 $85,000 $152,129 $329,252 Current 11 $140,000 $138,657 $8,7302 $100,000 17.6% $152,129 $277,123 12 $140,000 0.0% $138,657 $10,0733 $100,000 0.0% $152,129 $224,994 13 $140,000 0.0% $138,657 $11,4164 $110,000 10.0% $125,729 $209,265 14 $130,000 -7.1% $70,000 $141,4165 $120,000 9.1% $125,729 $203,536 15 $130,000 0.0% $70,000 $201,4166 $120,000 0.0% $125,729 $197,807 16 $130,000 0.0% $70,000 $261,4167 $130,000 8.3% $153,799 $174,008 17 $130,000 0.0% $70,000 $321,4168 $130,000 0.0% $223,799 $80,209 18 $130,000 0.0% $70,000 $381,4169 $150,000 15.4% $223,799 $6,410 19 $130,000 0.0% $511,416

FIRE DEPARTMENT VEHICLE REPLACEMENT SCHEDULE

Interest


FIRE DEPARTMENT VEHICLE REPLACEMENT SCHEDULE-continued

plus remaining

yearsInterest Rates may only be ESTIMATES for planning

purposes.

Annual Payments-est.

Due to increased price of Fire Truck Replacement in

Year 4, annual contributions need to

increase.Total

$2,073,981

ANNUAL CONTRIBUTIONS SCHEDULE


Annual Contribution


Fire Equipment Reserve

10 $150,000 0.0% $149,023 $7,387 20 $130,000 0.0% $641,416

Payments$1,195,000 $1,583,994 $1,330,000 $765,971 $2,349,965

Seven Year Replacement Schedule for Fire Trucks


1 2 3 4 5 6 7 8

ItemYear

RequiredOriginal Principal Term FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 23-24 FY 24-25

2017 F-550 w/ Plow $102,586 2.68% $4,105 4 $23,800Case Loader 1 $80,000 3.60% $2,880 4 $20,625 $20,625 $20,625 $20,6252019 F550 w/ Plow (29) 1 $115,000 3.60% $4,140 4 $30,000 $30,000 $30,000 $30,000M2 Freightliner (16) 2 $125,000 3.65% $4,563 4 $32,150 $32,150 $32,150 $32,1502022 F550 w/ Plow (11) 3 $120,000 3.60% $4,320 4 $31,000 $31,000 $31,000 $31,0002023 F550 w/ Plow (19) 4 $120,000 3.60% $4,320 4 $31,000 $31,000 $31,000 $31,0002024 F350 w/ plow (1) 5 $75,000 3.60% $2,700 3 $25,900 $25,900 $25,9002024 FL 80 Freightliner (15) 5 $130,000 3.60% $4,680 5 $26,936 $26,936 $26,936 $26,9362025 F350 w/ Plow (17) 6 $75,000 3.60% $2,700 3 $25,900 $25,900 $25,9002026 Freightliner M2 (5) 7 $135,000 3.60% $4,860 5 $28,000 $28,0002027 F350 w/ plow (WW) 8 $90,000 3.60% $3,240 3 $31,1402027 Case Equipment 8 $120,000 3.70% $4,440 5 $25,000

$1,287,586 $46,947 $74,425 $82,775 $113,775 $144,775 $146,986 $140,736 $137,736 $136,976

PUBLIC WORKS VEHICLE REPLACEMENT SCHEDULE

Interest


Interest Rates may only be ESTIMATES for planning purposes.


Financial Policies

TOWN OF ROCKPORT

1. Bidding, Purchase Orders and Credit Card Policy2. Encumbrance Policy3. Investment Policy4. Post Issuance Compliance Policy5. Reserve Account Policy


Rockport Purchasing Policy – January 2014 Credit Card Policy – October 2015 Page 1

The purpose of this policy is to standardize the purchasing procedure of the Town of Rockport, thereby securing

for the Town the advantages of a uniform purchasing policy in an effort to both save money and increase public

confidence in the procedures for municipal purchasing.

Rockport Purchasing Policy Bidding – Quotes - Purchase Orders – Credit Cards - Purchasing

Rockport, Maine – January 2014, October 2015 Credit Card Policy inserted



Table of Contents 1. PURPOSE............................................................................................................................... 7

2. DEFINITIONS ....................................................................................................................... 7

3. PURCHASING AGENT: POWERS AND DUTIES ........................................................ 10

4. DUTIES OF DEPARTMENT HEADS.............................................................................. 10

4.1. Acceptable Quality ..................................................................................................... 10

4.2. Department Heads Empowered to Reject ................................................................... 11

4.3. Responsibility for Invoices and Recordkeeping ......................................................... 11

4.4. Report to Purchasing Agent:....................................................................................... 11

4.5. Adequate Supplies Maintained ................................................................................... 11

4.6. Additional Duties of Department Heads .................................................................... 11

5. PURCHASING REQUIREMENTS .................................................................................. 11

5.1. Field Purchases Up to $500 ........................................................................................ 11

5.2. Field Purchases in Excess of $500, but less than $3,000 ........................................... 11

5.3. Informal Quotes - Goods and Services Greater than $3,000, but less than $5,000 .... 12

5.4. Formal Quotes -Purchases Greater than $5,000, but less than $25,000 ..................... 12

5.5. Formal Bids - Purchases Greater than $25,000 .......................................................... 12

5.6. Purchases Only on Purchase Order Form ................................................................... 12

5.7. Best Pricing................................................................................................................. 12

5.8. Purchases Not to be Divided or Separated ................................................................. 12

6. EMERGENCY PURCHASES ................................................................................... 12

6.1. Emergency Requisition Notification .......................................................................... 13

6.2. Finance Director Issues Purchase Order ..................................................................... 13

6.3. Purchase Order Signatures Required .......................................................................... 13

6.4. Documentation Required for Payment ....................................................................... 13

7. BANK CREDIT CARD, STORE CREDIT CARD, AND STORE CREDIT POLICIES AND PROCEDURES ................................................................................................................. 13

7.1. Issuance of Bank Credit Cards, Store Credit Cards, and Store Credit ....................... 13

7.1.1. Agreement ............................................................................................................... 13

7.1.2. Purchase Authority.................................................................................................. 14

7.1.3. Enrollment Review ................................................................................................. 14

7.2. Use of the Bank and Store Credit Cards ..................................................................... 14

7.2.1. Bank and Store Credit Cards Authorization ........................................................... 14

7.2.2. Business Use Only .................................................................................................. 14



7.3. Use of Bank Credit Cards, Store Credit Cards, and Store Credit is Limited to the following conditions: ................................................................................................................ 14

7.3.1. Total Transaction Limit .......................................................................................... 14

7.3.2. Spending Limits ...................................................................................................... 14

7.3.3. Interest and Late Fees for Late Payment................................................................. 14

7.4. Cardholder to Retain Receipts .................................................................................... 15

7.5. Unauthorized Bank Credit Card, Store Credit Card, and Store Credit Use ................ 15

7.6. Making a Purchase...................................................................................................... 15

7.6.1. Over-the-Counter Purchase ..................................................................................... 15

7.6.2. Internet Purchase ..................................................................................................... 15

7.6.3. Telephone Purchase ................................................................................................ 15

7.6.4. Mail Purchase.......................................................................................................... 16

7.6.5. Returned Items ........................................................................................................ 16

7.7. Accidental Use of Town Issued Credit Card .............................................................. 16

7.8. Cardholder Record Keeping ....................................................................................... 16

7.8.1. Transaction Log –Bank Credit Card Only .............................................................. 16

7.8.2. Review of Monthly Statement – Bank Credit Card ................................................ 17

7.8.3. Transactions Verified Against Purchasing Log and Monthly Statement – Bank Credit Card ............................................................................................................................ 17

7.8.4. Items Not Listed on Statement Retained ................................................................ 17

7.8.5. Unacceptable Credit Card Purchases ...................................................................... 17

7.9. Credit Card Charges Processed for Payment .............................................................. 17

7.10. Cardholder Security .................................................................................................... 18

7.10.1. Notification of Credit Card Lost or Stolen .......................................................... 18

7.10.2. Issuance of New Credit Card .............................................................................. 18

7.10.3 Revocation of Privileges ..................................................................................... 18

7.11 Cardholder Separation of Employment ...................................................................... 18

7.12 Store Credit Card Purchases ....................................................................................... 18

7.12.1 Receipts Required ................................................................................................... 18

7.12.2 Store Credit Card Statement Reconciled ............................................................. 18

7.13 Store Charges .............................................................................................................. 19

7.13.1. Receipt Required ................................................................................................. 19

7.13.2. Store Charges Reconciled ......................................................................................... 19

7.14 Discipline for Misuse.................................................................................................. 19



8. QUOTES and BIDDING PROCEDURES ........................................................................ 19

8.1. Quoting Procedures; More than $1,500, but less than $5,000; and $5,000 to less than $25,000 19

8.1.1. Documentation of Field Purchase of over $1,500 but under $5,000 ...................... 19

8.1.2. Formal Quotes Required for Purchases $5,000 and under $25,000 ....................... 20

8.1.3. Security Requirements Projects Less than $25,000 ................................................ 20

8.1.4. Purchasing Agent Decision Regarding Informal Quotes ........................................ 20

8.2. Formal Bidding Procedures: More than $25,000. ...................................................... 20

8.2.1. Invitation for Bids Prepared .................................................................................... 20

8.2.2. Invitation for Bids Publicized and Distributed ....................................................... 21

8.2.3. Vendors Security Required ..................................................................................... 21

8.2.4. Bids Publicly Opened at Date, Time, Place Specified ............................................ 21

8.2.5. Bid Specification Meeting ...................................................................................... 22

8.2.6. Formal, Sealed Bids Required; Late Bids Not Accepted ........................................ 22

8.2.7. Competitive Bidding Requirements Waived .......................................................... 22

8.2.8. Conflict of Interest .................................................................................................. 22

8.2.9. Tied Bids by Equally Qualified Bidders ................................................................. 22

8.2.10. Preference to Local Bidders ................................................................................ 23

8.2.11. Bid Award; Town Rights to Award or Reject Bids ............................................ 23

8.2.12. Statement Required for Bid Award ..................................................................... 23

8.2.13. Formal Bids Retained .......................................................................................... 23

8.2.14. Bid Master File .................................................................................................... 23

8.2.15. Custody of Bids Retained by Town .................................................................... 24

9. RE-BIDDING ....................................................................................................................... 24

10. PURCHASE ORDER PROCEDURES ............................................................................. 24

10.1. Execution of Purchase Order ...................................................................................... 24

10.2. Purchasing Agent Approval ........................................................................................ 24

10.3. Issuance of Purchase Order ........................................................................................ 25

10.4. Purchase Order Attached to Invoice ........................................................................... 25

10.5. Purchase Order and Invoice Submitted for Payment.................................................. 25

11. CONTRACT PROCESSING ............................................................................................. 25

12. CONDITIONS OF PURCHASE ........................................................................................ 25

12.1. Purchases Awarded ..................................................................................................... 25

12.2. Purchases Subject to Reservation ............................................................................... 25



13. Exchange for Goods and Services ...................................................................................... 25

13.1. Between Town and Private Entity .............................................................................. 26

13.2. Transfer, Waiving Fees, Performance of Town Services in Exchange for Goods or Services 26

13.3. Exchange of Goods and Services Documentation ...................................................... 26

13.4. Employee to Not Benefit for Exchange of Goods or Services ................................... 26

14. Optional Purchasing Methods ............................................................................................ 26

14.1. Blanket Purchases ....................................................................................................... 26

14.2. Emergency Waiver of Bidding Requirements ............................................................ 26

14.3. Change Purchase Orders ............................................................................................. 27

14.4. Cooperative Purchases without Competitive Bidding ............................................ 27

14.5. Requests for Proposals (RFP) or Requests for Qualifications .................................... 27

14.6. Regional Purchasing ................................................................................................... 27

14.7. Single Source Providers .......................................................................................... 27

14.8. State Bid Prices; Purchases Made through State; ....................................................... 27

15. EXCEPTIONS and EXEMPTIONS .................................................................................. 27

15.1. Exception Reporting ................................................................................................... 27

15.2. Exemptions to Bidding and Approval Requirements ................................................. 27

16. IMPLEMENTATION ......................................................................................................... 28

Appendices ................................................................................................................................... 31

Purchasing Procedures ............................................................................................................. 31

Purchase Order Procedures ...................................................................................................... 32

Quotes and Bidding Procedures ............................................................................................... 33

Credit Card Enrollment Form ................................................................................................... 34

Lost/Stolen Card Notification .................................................................................................. 35

Transaction Dispute Form ........................................................................................................ 36

Credit Card - Cardholder Transaction Log ............................................................................... 37



Rockport Purchasing Policy Bidding – Quotes – Purchase Orders – Purchasing – Credit Cards


Policy: Responsible Official:

2014-01

Purchasing Agent (Town Manager)

Effective Dates:

January 1, 2014 October 13, 2015

1. PURPOSE The purpose of this policy is to standardize the purchasing procedure of the Town of Rockport, thereby securing for the Town the advantages of a uniform purchasing policy in an effort to both save money and increase public confidence in the procedures for municipal purchasing, and to set guidelines for the limited use of credit cards by department heads. Additionally, it is to promote the fair and equitable treatment of all suppliers of goods and services and to clearly set forth the duties and responsibilities of the department heads and the Purchasing Agent. 2. DEFINITIONS For the purposes of this Policy, the following terms, phrases, words and their derivations shall have these meanings ascribed to them:

Bid: A formal written solicitation from a vendor for a set price to the Town for the purchase of equipment, goods, or services, based on criteria established by the Town. It is usually referred to simply as the "bid."

Bid Most Advantageous to the Town: A bid chosen by taking into account quality of merchandise, suitability of merchandise, and service/reputation of the vendor. The bid deemed “most advantageous” might not necessarily mean the lowest bid received.

Bid Package: The complete assembly of specific related material (whether attached or incorporated by reference) furnished to prospective vendors. Cardholder: Individual who has been issued a credit card (bank and/or store) and who is authorized to make purchases in accordance with these policies and procedures.

Charge Account: A charge account requires the balance to be paid in full each month. A charge card simply defers payment until a later date, unlike a credit card that also may charge a late payment fee.



Cooperative Purchase: A purchase made by the Town in conjunction with, or from, another governmental or quasi-governmental agency, such as the State of Maine, school, county, another municipality, or Mid-Coast Solid Waste Corporation.

Competitive Bidding: The documented process of achieving the bid most advantageous to the Town for the goods and services desired. Credit Card: A credit card is a payment card issued to users as a system of payment. It allows the cardholder to obtain goods and/or services based on the holder’s promise to pay for goods and/or services at a later date to any vendor accepting that form of credit card. The issuance of the card creates a revolving account and grants a line of credit to the holder from which the user can borrow money for payment to a merchant to the user. Credit cards allow the holders a continuing balance of debt, subject to interest being charged. A credit card typically involves a third-party entity that pays the seller and is reimbursed by the buyer.

Emergency Purchase: A purchase necessitated by a threat to public health, safety or property.

Field Purchase: An informal purchase of supplies needed in small quantities from any vendor for day-to-day operation made directly by a department head or his/her designee; no formal approval or Purchasing Agent pre-approval required.

Formal Bid: A written proposal received in a sealed envelope from a vendor, and opened at a specified day, place, and time. Formal Quote: A written quote from a vendor when contacted by a department head or the Purchasing Agent for particular equipment, goods, or services.

Goods and Services: The complete array of purchases of the Town, including but not limited to: supplies, commodities, equipment, construction materials and labor, consulting services, and training.

Group Purchase: A purchase made by the Town by grouping two (2) or more departmental requisitions in one (1) purchase order.

Invitation to Bid: The solicitation of qualified vendors to provide equipment, goods, or services.

Informal Quotes: Quotations, written and oral, received from a vendor by means other than a formal Request for Proposal (RFP) or Request for Quotation (RFQ) process.



Purchase: Buying, renting, leasing, or otherwise acquiring supplies or services for a price.

Purchasing Agent: Purchasing Agent means the Purchasing Agent or the Purchasing Agent’s designee, in accordance with the Town Charter.

Purchase Order: A document authorizing a vendor to deliver goods or services, in exchange for payment at a later date.

Qualified Vendor: A qualified vendor is one who agrees to the Town’s terms of payment of and who demonstrates quality, timely delivery, and quality performance. Request for Proposal (RFP) A request for proposal (RFP) is a solicitation made through the bidding process interested in procuring goods or services, or valuable asset, to potential suppliers to submit proposals.

The RFP presents preliminary requirements for the commodity or service, and may dictate to varying degrees the exact structure and format of the supplier's response. Effective RFPs typically reflect the strategy and short/long-term Town objectives, providing detailed insight upon which suppliers will be able to offer a matching perspective.

Request for Qualifications (RFQ): A bid solicitation for professional services typically engineering, design or legal which provides the Town a method to select a qualified vendor for a particular project or task. An RFQ may be used for the following: to pre-qualify vendors, to undertake design build projects, or to select a vendor who best meets the town’s requirements to perform a project or task. Single Purchase Limit: A dollar amount limitation of purchasing authority delegated to a cardholder. This dollar limit may vary from cardholder to cardholder.

Services: The lease or rental of equipment; the repair or maintenance of equipment owned by the Town or that is the responsibility of the Town; all labor furnished to the Town by persons, firms, individuals, or corporations not part of, or connected with Town government. It shall not include:

• Professional services provided to or for the Town by attorneys, architects,

engineers, auditors, and other professional consultants;

• Utilities such as electricity, water, sewer, etc.

Specifications: Standards, including quality, set by department heads as a guide to the



Purchasing Agent and as a measure of that which successful vendors must achieve. Specifications shall be either technical specifications for bids, which shall state formulations as broadly as is practicable, yet be specific enough to meet the requirements of the department; or non-technical specifications for bids which shall state in general terms how the quality requirements will be achieved. Department heads may rely on technical advice from suppliers, salesman and other agencies in developing specifications. Store Charge Card: A store charge card is a card that provides a payment method enabling the cardholder to make purchases which are paid for by the card issuer, and to whom the cardholder becomes indebted. The cardholder is obligated to repay the debt to the card issuer in full by the due date, usually on a monthly basis, or be subject to late fees and restrictions on further card use. Store charge cards are restricted to a specific store.

Surplus property: Anny tangible personal property, i.e. equipment, furniture, clothing, tools, or vehicles owned by the Town, which is no longer needed at present, or in the foreseeable future. Items included may have been purchased with Town funds, donated as gifts, or found.

Supplies: General purpose consumable items which commonly have a shorter life span in use than equipment and machines, and which are stocked for recurring use.

Vendor: A company from which a department head or cardholder is purchasing materials and/or equipment or services under the provisions of these policies and procedures.

3. PURCHASING AGENT: POWERS AND DUTIES The Purchasing Agent shall be the Purchasing Agent for the Town, and supervise and manage the purchase of all supplies, materials, and equipment for use by the Town in the operation/maintenance of its departments. The Purchasing Agent shall also govern the sale of surplus, obsolete, or unused supplies, materials, and equipment whenever the same shall no longer be required for municipal purposes. The Select Board shall award bids for services or materials requiring bonding. Lease purchases containing non-appropriation language shall be awarded by the Purchasing Agent. 4. DUTIES OF DEPARTMENT HEADS It shall be the duty of each department head to understand and follow the procedures outlined in these policies. Each department head shall also be required as follows:

4.1. Acceptable Quality Determine acceptable quality of commodities, equipment, and supplies to be purchased.



4.2. Department Heads Empowered to Reject The department heads are empowered to reject any unacceptable supply of goods and/or materials provided to the Town by a vendor on the grounds of low quality. The department head shall notify the Purchasing Agent of the rejection and supply a written report supporting the rejection.

4.3. Responsibility for Invoices and Recordkeeping Department heads shall be responsible for signing off on invoices for goods and services purchased by their department, and keeping accurate records.

4.4. Report to Purchasing Agent: When appropriate, department heads shall report to the Purchasing Agent the following:

• Items beyond use;

• Items being replaced or to be replaced; • Items no longer of use to the department operations;

4.5. Adequate Supplies Maintained Department heads are required to maintain adequate supplies on hand to minimize the need for direct field purchases.

4.6. Additional Duties of Department Heads All other duties as outlined in this document.

5. PURCHASING REQUIREMENTS Neither the Purchasing Agent nor any department head shall make any purchase or allow any purchase to be made until an appropriation has been approved by Town Meeting or the Select Board, if applicable. However, the Purchasing Agent may permit an item to be bid prior to the approval of an appropriation, if it is in the best interest of the Town and will so note in the bid materials that the bid approval is subject to the appropriation being approved at Town Meeting.

5.1. Field Purchases Up to $500 Field purchases of up to five hundred dollars ($500) may be executed by informal, direct purchasing as directed by a department head. These purchases may be made without a purchase order or approval by the Purchasing Agent. 5.2. Field Purchases in Excess of $500, but less than $3,000 Field purchases in excess of five hundred dollars ($500), but less than three thousand dollars



($3,000) may be made by the Department head, without specific pre-approval by the Purchasing Agent, but will require a purchase order issued through the Finance Department and signed by the department head and countersigned by the Purchasing Agent prior to payment issued to the vendor.

5.3. Informal Quotes - Goods and Services Greater than $3,000, but less than

$5,000 All requests for goods and services in an amount greater than three thousand dollars ($3,000), but less than five thousand ($5,000) shall be submitted by department head to the Purchasing Agent for approval prior to purchase. A minimum of three verbal quotes is required, unless waived by the Purchasing Agent. Verbal approval by the Purchasing Agent through phone or e-mail followed by a written signature on the Purchase Order is acceptable.

5.4. Formal Quotes -Purchases Greater than $5,000, but less than $25,000 Purchases in excess of five thousand dollars, but less than $25,000 shall be made upon approval of the Purchasing Agent. A minimum of three (3) quotes are required. If there is only a single service provider for the goods or services required, the Purchasing Agent shall be informed. An approved purchase order is required.

5.5. Formal Bids - Purchases Greater than $25,000 All purchases greater than $25,000 are required to following the formal bidding process and procedures unless waived by the Purchasing Agent as outlined in Section 8.

5.6. Purchases Only on Purchase Order Form With the exception of field purchases (purchases of less than $500) all purchases may be made only as requested on the approved Purchase Order form issued by the Finance Director or her designee.

5.7. Best Pricing Department heads shall take the appropriate steps to attain the best pricing practicable with using Purchase Orders.

5.8. Purchases Not to be Divided or Separated Department heads shall not divide or separate purchases into smaller increments in order to avoid spending/approved thresholds.

6. EMERGENCY PURCHASES Purchases may be executed by the department head in emergency situations. Purchase Orders issued for emergency purchases shall be issued after notice has been made to the Purchasing



Agent within seventy-two (72) hours of the emergency, or as soon as practicable. An emergency is defined as those issues that will likely impact public health and or safety are immediate in nature, and waiting is not an acceptable option.

6.1. Emergency Requisition Notification The Purchasing Agent shall notify the Finance Director of the emergency requisition of goods and/or services as soon as possible after he/she has received notification from the department head of the emergency procurement of goods and/or services.

6.2. Finance Director Issues Purchase Order Upon notification of the emergency purchase, the Finance Director shall issue a purchase order and advise the Purchasing Agent and department head on the effect of the emergency purchase on the department head’s budget.

6.3. Purchase Order Signatures Required The department head and Purchasing Agent shall both sign the purchase order.

6.4. Documentation Required for Payment When submitting the invoice for payment to the Finance Department, the purchase order, W-9, and all applicable insurance certificates, as may be applicable, must accompany the invoice before payment can be issued.

7. BANK CREDIT CARD, STORE CREDIT CARD, AND STORE CREDIT POLICIES AND PROCEDURES

Using credit on behalf of the Town for the purpose of conducting Town business is a critical part of operating a multi-million-dollar municipality. For that reason, it is imperative that guidelines be established for the purpose of permitting certain town personnel to make those purchases on behalf of the Town in order to conduct the Town’s day-to-day business in a safe and cost-efficient manner, and to eliminate any delays in making payments to vendors that could result in additional unnecessary costs to the Town.

7.1. Issuance of Bank Credit Cards, Store Credit Cards, and Store Credit Only the Purchasing Agent shall authorize the issuance of credit to specific employees, and authorize a maximum credit limit on each authorized credit. These employees shall be known as “Cardholders” for the purposes of these policies.

7.1.1. Agreement A Cardholder must sign documentation verifying agreement to the conditions of use of any credit card or store credit.



7.1.2. Purchase Authority The Purchasing Agent will determine the purchase authority of a Cardholder and sign an enrollment form indicating approval.

7.1.3. Enrollment Review The Purchasing Agent will review the enrollment form and process for issuance of credit cards to a Cardholder.

7.2. Use of the Bank and Store Credit Cards

7.2.1. Bank and Store Credit Cards Authorization A Cardholder may make transactions on behalf of others in their department. However, the Cardholder is responsible for all use of his/her card. On occasion, as there may only be access to certain cards kept by the Town Manager and the Executive Secretary, they may share their card with town personnel for purchasing. Anyone borrowing a credit card shall immediately return the card borrowed after use and must leave receipts with the Executive Secretary.

7.2.2. Business Use Only The credit card, store credit card, and store credit is to be used in the conduct of Town business only. The use of Town credit to acquire or purchase goods and services for other than official use of the Town is fraudulent use and may subject the employee to disciplinary action up to and including dismissal, as specified in the Town’s Personnel Policy, and/or criminal prosecution. Refer also to article 7.14 herein.

7.3. Use of Bank Credit Cards, Store Credit Cards, and Store Credit is

Limited to the following conditions:

7.3.1. Total Transaction Limit The total value of a transaction shall not exceed a Cardholder’s single purchase limit. Payment for a purchase will not be split into multiple transactions to stay within the single purchase limit.

7.3.2. Spending Limits Spending limits shall be adhered to. 7.3.3. Interest and Late Fees for Late Payment The Finance Director shall inform the Town Manager if any credit card account is assessed a late fee plus interest costs. Anyone responsible for a credit card charge that does not report the transaction in a timely manner that results in penalties and late fees on



the account may be subject to disciplinary action as outlined in section 7.14.

7.4. Cardholder to Retain Receipts The Cardholder shall retain vendor’s receipts and/or records of telephone, Internet, and/or mail orders and file for future reconciliation of the bank credit card, and store credit card statements.

7.5. Unauthorized Bank Credit Card, Store Credit Card, and Store Credit Use Any Town issued credit card and store credit shall not be used for the following:

• Personal purchases or identification;

• A purchase that exceeds the Cardholder’s single, daily, and/or monthly purchase

limit; • Cash Advances; • The purchase of tobacco or alcohol; • Medications or other items of a personal nature (except for general assistance).

7.6. Making a Purchase Each Cardholder must adhere to purchasing and bidding requirements set forth in these policies, maintaining policy and procedures limitations surrounding purchases.

7.6.1. Over-the-Counter Purchase When the purchase is made over-the-counter the Cardholder shall retain the invoice and/or “customer copy” of the charge receipt. The Cardholder is responsible for checking that the vendor lists the quantity, fully describes the item(s), and excludes sales tax, prior to the Cardholder signing the slip.

7.6.2. Internet Purchase When the purchase is made on the Internet the Cardholder shall print a copy of the receipt and order confirmation before exiting the site.

7.6.3. Telephone Purchase When a purchase is made over the telephone the Cardholder shall have the vendor fax or e-mail them a copy of the receipt.



7.6.4. Mail Purchase When the purchase is made by mail the Cardholder shall retain all confirmations and shipping documentation.

7.6.5. Returned Items When an item is returned the vendor shall issue the Cardholder a credit, which should appear on a subsequent statement. Under no circumstances should the Cardholder accept cash in lieu of a credit to the credit card account.

7.7. Accidental Use of Town Issued Credit Card In cases when a Cardholder inadvertently uses the Town’s credit card mistakenly the Cardholder must immediately notify the Purchasing Agent and the Finance Director. The Cardholder may either notify the credit card company and get the charges transferred to his/her personal account, or, the Cardholder may make payment directly to the Town for the entire amount of the purchase. Repeated such incidents may be subject to disciplinary action, up to and including termination as outlined in article 7.14.

7.8. Cardholder Record Keeping Whenever a credit card purchase is made (bank or store credit) either over-the-counter or by other means, documentation shall be obtained as proof of purchase. Such documentation will be used to verify the purchases listed on the Cardholder’s monthly statement of account.

7.8.1. Transaction Log –Bank Credit Card Only Each credit card Cardholder shall be required to maintain a Transaction Log of each purchase made by using the credit card. Each transaction shall be added to this log. The following information should be included:

• Receipt Date

• Vendor name

• Purchase amount

• Total cost

• Comments: “Comments” should include the purpose of the purchase, whether there was an under/over shipment of quantity, if there are errors to be resolved, if goods were damaged, or if the purchase was for food, who it was for and why.



7.8.2. Review of Monthly Statement – Bank Credit Card At the end of each billing cycle, the Cardholder shall receive his/her monthly statement of account that will list the Cardholder’s transactions for that period.

7.8.3. Transactions Verified Against Purchasing Log and Monthly

Statement – Bank Credit Card The Cardholder will reconcile the monthly statement received from the Credit Card Company with the Cardholder Transaction Log. The original sales documents (invoice, cash register tape, credit card slips, etc.) for all items listed on the monthly statement must be neatly attached by date in accordance with the Transaction Log, and submitted with the statement to the Finance Department within five (5) business days of receiving the monthly statement. If an item is returned and a credit voucher received, the Cardholder shall verify that this credit is reflected on the monthly statement.

7.8.4. Items Not Listed on Statement Retained If purchased items are not listed on the monthly statement, the appropriate transaction documentation shall be retained by the Cardholder until the next monthly statement. If the purchase or credit does not appear on the statement within sixty (60) days after the date of purchase, the Cardholder shall notify credit card Company for investigation, and notify the Purchasing Agent and the Finance Director. 7.8.5. Unacceptable Credit Card Purchases If the item purchased by credit card is found to be unacceptable, the Cardholder is responsible for obtaining replacement or correction of the item as soon as possible. If the vendor has not replaced or corrected the item by the date the Cardholder receives his/her monthly statement, then the purchase of that item will be considered in dispute. The Cardholder must contact and notify the credit card company that a particular purchase is in dispute and appropriately document the same. A written account of the dispute should be attached to the monthly credit card statement and forwarded to the Finance Director.

7.9. Credit Card Charges Processed for Payment The Finance Director will review the credit card documents for correctness, charge the proper accounts and notify the Department Head if an account number is changed, and process the approved charges for payment.

In the event the Department Head does not provide the Finance Department with the correct documentation in order to issue payment in a timely manner, and late fees and interest fees are assessed on the account, the Cardholder shall be held responsible. The Town Manager shall then determine appropriate disciplinary action, as may be necessary, as outlined in article 7.14.



7.10. Cardholder Security It is the Cardholder’s responsibility to safeguard the credit card and account number to the same degree that a Cardholder safeguards his/her personal credit information. A violation of this trust shall result in the Cardholder having his/her card withdrawn and disciplinary action taken as may be appropriate.

7.10.1. Notification of Credit Card Lost or Stolen If the card is lost or stolen the Cardholder shall immediately notify the credit card company. The Purchasing Agent, Executive Secretary, and Finance Director should also be notified and the Lost/Stolen Card Notification form filled out immediately after reporting to the credit card company.

7.10.2. Issuance of New Credit Card A new card shall be promptly issued to the Cardholder after the reported loss or theft. A card that is subsequently found by the Cardholder after being reported lost shall be destroyed.

7.10.3 Revocation of Privileges An employee may have two cards replaced due to loss or theft. Any additional losses of a credit card thereafter may result in revocation of privileges by the Purchasing Agent.

7.11 Cardholder Separation of Employment Prior to separation from employment with the Town of Rockport, Maine, the Cardholder shall surrender the credit card and current credit card proofs of purchase to the Purchasing Agent or the Executive Secretary and the credit card will be destroyed or re-distributed. Upon its receipt, the Purchasing Agent will follow the steps outlined under Review of Monthly Statement and Payment of Credit Card Purchases.

7.12 Store Credit Card Purchases The same policies apply to store credit card usage as it does to credit cards in general. The difference between credit card purchases and store credit cards is that the store credit card can only be used in a specific store. Some examples of a store credit card would be Home Depot or Lowes. Store credit cards can be issued in a Department Heads name with approval from the Purchasing Agent, and limits shall be established.

7.12.1 Receipts Required Any Employee that makes a purchase using a store credit card is required to obtain the receipt for the purchase. The Department Head must properly code and initial the purchase for approval and forward the receipt for payment to the Finance Director within five (5) business days of the actual purchase. If the Department Head is lax in getting the receipt to the Finance Director disciplinary action could result.

7.12.2 Store Credit Card Statement Reconciled The Finance Director shall be responsible for reconciling the store credit card statement on a monthly basis.



7.13 Store Charges Store charges may be offered by specific retailers within the local area. As such Department Heads or authorized employees of the Town are permitted to make purchases under these established accounts, under the Town’s name. Store charges differ from the use of a credit card or a store credit card, as there is no card required. However, purchases are made on credit on behalf of the Town therefore obligating the Town to make full payment of all charges on a monthly basis; otherwise late fees may be assessed.

7.13.1. Receipt Required Any individual that makes a purchase using a store charge is required to obtain the receipt for the purchase. The Department Head must properly code and initial the purchase for approval and forward the receipt for payment to the Finance Director within five (5) business days of the actual purchase. If the Department Head is lax in getting the receipt to the Finance Director disciplinary action could result.

7.13.2. Store Charges Reconciled The Finance Director shall be responsible for reconciling the store charges on a monthly basis.

7.14 Discipline for Misuse Any representative of the Town who makes unauthorized purchases may be liable for the total dollar amount of unauthorized purchases, plus any administrative fees charged by the bank or card company in connection with the misuse. Any person who makes unauthorized purchases with the credit card may receive written warnings depending on the seriousness of the infraction; Cardholder’s credit card privileges may be revoked; misuse of a credit card by the Cardholder shall result in a notation in the Cardholder’s personnel file. Store credit infractions will be handled in a similar manner. Misuse of any town credit may result in termination of employment based on the seriousness of the infraction and/or the number of infractions.

8. QUOTES and BIDDING PROCEDURES

8.1. Quoting Procedures; More than $1,500, but less than $5,000; and $5,000 to less than $25,000

Quotes shall be allowed when the total purchase price is more than $1,500 and less than $25,000, unless the Purchasing Agent recommends use of formal bidding procedures due to project complexity, funding source requirement, or to ensure that the Town is receiving the best price or value.

8.1.1. Documentation of Field Purchase of over $1,500 but under $5,000 The department head, shall obtain and document informal quotes for purchases over one thousand five hundred dollars ($1,500) and under five thousand dollars ($5,000). A



minimum of three quotes will be solicited whenever possible. The quotes shall be given in verbal or written format (including e-mail message). Time and date of quotes received need not be specified; advertising is not required.

8.1.2. Formal Quotes Required for Purchases $5,000 and under $25,000 The department head, shall obtain and document formal quotes from a minimum of three vendors and shall be required for purchases from five thousand dollars ($5,000) and under twenty-five thousand dollars ($25,000), whenever possible. The informal quotes received will be submitted to the Purchasing Agent for review and approval. Time and date of the formal quotes received need not be specified; advertising not required.

8.1.3. Security Requirements Projects Less than $25,000 The Purchasing Agent may include security requirements for projects less than $25,000 and in other types of purchases where doing so is determined to be in the best interests of the Town. 8.1.4. Purchasing Agent Decision Regarding Informal Quotes In the event that less than three (3) quotes are received, the Purchasing Agent may either award the purchase on the basis of the best quote of those submitted or shall order the procurement of additional quotes, or other method of procuring the best price for the Town. The Purchasing Agent shall determine whether or not it is in the best interest of the Town to award an informal proposal, or to proceed to a formal bidding process.

8.2. Formal Bidding Procedures: More than $25,000. Competitive formal bids shall be administered by the Purchasing Agent. The procedure for formal bidding shall be as follows:

8.2.1. Invitation for Bids Prepared The Purchasing Agent shall be responsible for the preparation of the invitation for bids, describing the Town’s requirements clearly, accurately, and completely, but avoiding unnecessarily restrictive specifications that unduly limit the number of bidders. Every invitation to bid shall note that all purchases are subject to the conditions set forth in these policies.

8.2.1.1. Bid format (Request for Proposal – RFP) • Bid specifications will be, whenever practical, in a standardized format depending

on the category of goods or services sought. • Bid packages will be, whenever possible, standardized.



• Establishing bids specifications shall be the responsibility of the Purchasing Agent.

8.2.2. Invitation for Bids Publicized and Distributed The Purchasing Agent shall publicize the invitation for bids through the following methods at least ten (10) calendar days prior to the time set for public opening of sealed bids:

• Posting at approved posting locations in Town; • Town of Rockport website; • Appropriate web based bid sites; • Appropriate publications; and/or • All other means as the Purchasing Agent determines appropriate.

8.2.3. Vendors Security Required The Purchasing Agent shall require security from vendors for construction projects estimated to be in excess of $25,000. The form of the security will be prescribed by the Purchasing Agent and acceptable by the Town Attorney and may consist, but is not limited to, bonds issued by surety companies licensed within the United States, certified checks and irrevocable letters of credit at banks acceptable to the Town. The elements of a purchase to be secured may include, but are not limited to, the following:

• Bid Price: To insure a margin above the bid price, from the time of bid opening

until signing of the contract, in case of default by the bidder. The amount is used to offset the cost of accepting the next lowest qualified bidder. Minimum of 10% of bid price.

• Performance: To ensure compliance with and completion of the contract. 100% of

contract.

• Labor and Material Payment: To insure payment to suppliers and subcontractors by the contractor. 100% of contract.

8.2.4. Bids Publicly Opened at Date, Time, Place Specified Bids shall be publicly opened at the time and place specified in the invitation to bid. Each bid received shall be date and time stamped.



The bids shall be read in public, and thereafter be inspected and processed for award. In determining the bid most advantageous, the Purchasing Agent shall, whenever possible, analyze the bids so that the bids may be compared on an equal basis. All bidders shall be notified in writing of bid results within 10 days after the bids have been opened.

8.2.5. Bid Specification Meeting The department head or Purchasing Agent may hold a bid specification meeting when a particular project is complex or when it will clarify the project or service required. The meeting shall be open to all interested perspective bidders. Said meeting time and place shall be included in the bid documents and all advertisements.

8.2.6. Formal, Sealed Bids Required; Late Bids Not Accepted Formal, sealed bids shall be submitted by qualified vendors before the stated deadline, and may be withdrawn by any bidder before the deadline. After the deadline the Purchasing Agent shall receive no further bids, and no bidder shall withdraw a bid. No email, attachment, or faxed bids will be accepted. The town shall retain custody of all bids submitted pursuant to this Policy.

8.2.7. Competitive Bidding Requirements Waived The Purchasing Agent may waive the requirements for competitive bidding in cases of emergency, or when the purchase is inappropriate for competitive bidding due to the nature of the item, time constraints, or other factors, provided that the Purchasing Agent shall file a statement of the reason(s) for waiving competitive bidding.

8.2.8. Conflict of Interest A Conflict of Interest form must be completed as part of the bid proposal by each bidder. No employee of the town shall solicit the favorable treatment of himself or others with vendors customarily bidding for town purchase awards, nor shall any employee accept any gift from any vendor interested in obtaining town purchases, except for an advertising token of insignificant value. An employee of the Town is permitted to submit bids for Town projects, to provide services, or to offer items for sale, but shall not be granted any preferential treatment in determining the award of the bid.

8.2.9. Tied Bids by Equally Qualified Bidders In the event of a tie by equally qualified bidders where one bid is not considered a bid most advantageous, the following rules shall apply to the tied bidders: Preference for award shall be given first to any bidder who is located within Rockport. If none of the bidders are located in Rockport preference shall then be given to any bidder



located within the State of Maine.

8.2.10. Preference to Local Bidders For purposes of this section, “Located in Rockport” shall mean bidders whose company headquarters are located in Rockport and/or who pay excise tax on their vehicles in Rockport and/or who pay personal property tax in Rockport. Individuals shall be classified as “Located in Rockport” if they are residents of the Town of Rockport.

8.2.11. Bid Award; Town Rights to Award or Reject Bids All bids shall be awarded on the basis of the bid most advantageous to the Town, which may or may not be the lowest bidder. Nothing in these policies shall preclude the Town from rejecting any and all bids, retaining its right to re-bid, or to negotiate with the apparent successful bidder. The Town reserves the right to reject any and all bids, or to accept the bid that appears to be in the best interest of the Town, investigate the qualifications of any bidder, and to waive or not waive any and all formalities in the bids when making an award. A contract may be awarded to the responsible bidder whose bid meets all specifications required by the Town and whose bid is determined to be the most advantageous to the Town. Award may be delayed pending verification of the bidder’s credentials, insurance or security (if required), and references or review of the bids received.

8.2.12. Statement Required for Bid Award The Purchasing Agent shall file a statement of the reasons for determining the bid most advantageous to the Town, together with all papers relating to the bidding process for the Formal Bidding process, unless required as part of a grant.

8.2.13. Formal Bids Retained Competitive formal bids received by the Town shall be retained by the Town in a Bid Master File.

8.2.14. Bid Master File The department head or Purchasing Agent shall establish a Bid Master File, which includes a check-off sheet and all required documentation including, but not limited to the following:

• Copies of RFP or RFQ; advertising/web postings and indication of location(s)

where the RFP was posted/advertised; • Mailing/contact list of bidders contacted;



• Bid responses; • Bid tabulation; • Award letter/rejection letters; • Post bid results on the Town website; • Notes from any bid specification review meetings with participant roster.

8.2.15. Custody of Bids Retained by Town The Town retains custody of all bids submitted, pursuant to this Policy.

9. RE-BIDDING The Purchasing Agent is authorized to solicit the re-bid for any or all items that have been noticed for bidding where less than three bids have been received, notwithstanding solicitations seeking the same, or where no bid most advantageous to the town has been received. 10. PURCHASE ORDER PROCEDURES A purchase order obligates the Town to purchase service or goods from a provider or vendor once the purchase order has been received by the provider or vendor. The Town has established a purchase order process to help manage the expenses of the municipal government for control purposes. The procedures for when and how to obtain purchases order is as follows:

10.1. Execution of Purchase Order The Department heads shall contact the Finance Department to execute a purchase order for purchases in excess of $500 and obtain a purchase order number prior to making a purchase. $500 to $3,000 requires department head approval, but no pre-approval by the Purchasing Agent. $3,000 and up requires Purchasing Agent approval prior to the purchase; both the Purchasing Agent and Department Head are required to sign the purchase order.

10.2. Purchasing Agent Approval Purchasing Agent approval is required for all purchases starting at $500. Purchases over $3,000 require pre-approval of the Purchasing Agent prior to making a purchase. Approval may be either verbal or written. The Purchasing Agent shall be available via telephone, cell-phone, or text messaging for department heads to request approval of purchases. Purchasing Agent shall respond to department heads purchasing requests in a timely manner.



10.3. Issuance of Purchase Order The Finance Director or her designee shall issue the purchase order upon notification that policies and procedures have been met, which will include the name of the vendor (if the vendor is new a W-9 must be provided to the Finance Director), the item or services to be provided, and the maximum estimated amount requested by the department head for the purchase. However, if the purchase is anticipated to overdraw a budget line, the department head must get pre-approval from the Purchasing Agent to overdraw the appropriation line.

10.4. Purchase Order Attached to Invoice The Finance Director may hold a purchase order, which will later be attached to the connecting invoice for payment, or the department head may hold the purchase order to submit along with the invoice for payment to the Finance Director.

10.5. Purchase Order and Invoice Submitted for Payment Once the purchase order and invoice are gathered together and submitted to the Finance Department, payment of the obligation shall be processed through accounts payable.

11. CONTRACT PROCESSING The Purchasing Agent is designated as the contracting officer of the Town; a department head may not obligate the Town to any contract by signing a document on the Town’s behalf. Execution of a contract or contract change order accompanying a purchase order or purchase change order greater than one thousand dollars ($1,000) shall occur only after the contract has been reviewed as to form by the Town Attorney and funding confirmed by the Finance Director. Purchases involving contracts are subject to all other provisions of the Purchasing Policy. 12. CONDITIONS OF PURCHASE All purchases made by the Town shall be subject to the following conditions:

12.1. Purchases Awarded All purchases shall be awarded on the basis of the lowest quote or bid meeting specifications or the bid most advantageous to the town and meeting specifications.

12.2. Purchases Subject to Reservation

All purchases shall be subject to the reservation of the right by the Town to accept or reject any or all bids.

13. EXCHANGE FOR GOODS AND SERVICES On occasion the Town might find itself in a position to barter for goods or services, in exchange for providing a service, borrowing or loaning equipment, or providing supplies or commodities, all of which are considered to be Town assets. In most cases, this exchange will be between the Town, another governmental agency, or non-profit organization.



13.1. Between Town and Private Entity The exchange of services between the Town and a private entity may be deemed to be beneficial to the Town. If the Purchasing Agent deems this service to be of benefit to the public good, then he shall grant permission for the exchange or service to be provided with or without conditions and/or restrictions. Permission, and/or conditions, and/or restrictions shall be determined on a case by case basis.

13.2. Transfer, Waiving Fees, Performance of Town Services in Exchange for

Goods or Services Any transfer of Town assets, waiving or abatement of fees, or performance of Town services in exchange for goods or services must be approved in advance by the Purchasing Agent. Goods or services exchanged carry a monetary value; as such the result of the exchange must be for equal or more value than the goods and/or service exchanged and/or provided.

13.3. Exchange of Goods and Services Documentation The Department head shall be responsible for documenting any exchange of goods and services, assigning values to the exchange, describing the reasons surrounding the exchange, date of occurrence, and for filing the report in the finance department, no later than two business days after the initial exchange has occurred.

13.4. Employee to Not Benefit for Exchange of Goods or Services Under no circumstances shall any Town employee benefit as a result of bartering or exchanging for Town’s goods or services.

14. OPTIONAL PURCHASING METHODS Notwithstanding any other provision of this policy to the contrary, the following methods may be employed for the purpose of purchasing goods and services.

14.1. Blanket Purchases The Purchasing Agent is empowered to bid and award blanket purchase orders for goods and services at an agreed price and/or quantities, but in quantities delivered and paid for as needed, subject to other provisions of the Purchasing Policy.

14.2. Emergency Waiver of Bidding Requirements The bidding procedures may be waived by the Purchasing Agent when there exists an emergency. Refer to Section 6, and 6.1 through 6.4 for emergency purchases.



14.3. Change Purchase Orders The Purchasing Agent is empowered to issue change purchase orders for changes in scope or quantity of an existing purchase. The change purchase amount is subject to all provisions of the Purchasing Policy.

14.4. Cooperative Purchases without Competitive Bidding The Purchasing Agent may make cooperative purchases without competitive bidding, if the Purchasing Agent determines the purchase being made after competitive bidding by the cooperative entity is at a price more advantageous than the Town would be likely to obtain by competitive bidding on its own.

14.5. Requests for Proposals (RFP) or Requests for Qualifications The Purchasing Agent may solicit competitive proposals if he/she determines that compiling detailed technical specifications, or hiring professional services is not feasible or advantageous. Solicitation and award of RFPs or RFQs is subject to other provisions of the Purchasing Policy. 14.6. Regional Purchasing The Purchasing Agent and department heads may participate in solicitations to bid conducted by the Town or another town or Purchasing Agent where the goal is to bid for goods and services for more than one town or town subject to other provisions of the Purchasing Policy.

14.7. Single Source Providers In the case of a single source provider, the vendor shall be contacted by the department head in advance of seeking authorization from the Purchasing Agent to make a purchase. A proposal shall then be provided and reviewed by the Purchasing Agent.

14.8. State Bid Prices; Purchases Made through State; The department head may, with approval of the Purchasing Agent, waive bidding procedures when purchasing through the State of Maine or at State bid prices.

15. EXCEPTIONS and EXEMPTIONS

15.1. Exception Reporting The department head shall report apparent exceptions to the bidding and award requirements to the Purchasing Agent.

15.2. Exemptions to Bidding and Approval Requirements Payments exempt from the bidding Purchasing Agent approval requirements due to their nature or other statutory provisions include:



• Utility consumption costs including electrical, water and sewer;

• Telephone call charges; • Advertising; • Postage; • Federal, state and local taxes; • Court judgments; • Workers Compensation claims; • Debt service payments; • Police special investigative costs where disclosure may jeopardize an investigation; • Any other purchase determined by the Purchasing Agent to be in the Town’s best

interest not to seek formal bids and with a majority vote of approval by the Select Board.

16. IMPLEMENTATION To facilitate conduct in accordance with this policy, a copy of this policy shall be made available to town officials and department heads prior to the effective date, and at other such times as may be necessary.

Purchasing Policy Vote

Adopted by vote of the Select Board on:

December 9, 2013

Select Board Members:

William Chapman, Chair

Charlton Ames, Vice-Chair

Tracy Lee Murphy

Kenneth McKinley



Geoffrey Parker

Richard C. Bates, Purchasing Agent



Credit Card Policy Vote

Adopted by vote of the Select Board on:

October 13, ,2015

Select Board Members:

William Chapman, Chair

Kenneth McKinley, Vice-Chair

Tracy Lee Murphy

Geoffrey Parker

Owen Casas

Richard C. Bates, Purchasing Agent



Appendices Purchasing Procedures

Field Purchaseup to $500

• No Purchase Order

Field Purchase>$500 but < $3,000

•PO Required•DH Approval•No PA pre-Approval

Informal Quotes>$3,000 but

< $5,000

•PA Pre-approval•3 Verbal Quotes•Purchase Order

Formal Quotes>$5,000 but < $25,000

•PA Approval•3 Verbal or Written Quotes•Purchase Order

Formal Bids> $25,000

•PA Approval•Sealed Bids•Purchase

Order



Purchase Order Procedures

Finance DepartmentExecutes Purchase Orders

REQUIREMENTS$500 - $3,000

Vendor Name, W-9, Insurance

No pre-approval requiredApproval required to

overdraw budget line.Department head

signature required.Submit PO with Invoice.

REQUIREMENTS>$3,000


Purchasing Agent Approval Required

Department head and Purchasing Agent

signature required.Submit PO with Invoice.

REQUIREMENTSEmergency Purchases

w/in 72 hours of emergency


Department head and Purchasing Agent

Approval RequiredSubmit PO with Invoice.



Quotes and Bidding Procedures

Informal Quotes > $1,500, < $5,000

3 Quotes, Verbal or Written

PO Required

No AdvertisingNo Public Bid

Opening

Formal Quotes >$5,000,

< $25,000

3 Written QuotesPO Required

No AdvertisingNo Public Bid

Opening

Formal Bidding > $25,000

Competitive BidsRFP - Specific Day,

TIme, PlacePO Required

Advertising Required

Public Bid Opening

< = less than > = greater than




Credit Card Enrollment Form

Employee/Cardholder Information

Cardholder Name

Cardholder’s Signature

Card Number

Social Security Number

Department

Date Card Issued:

Card Limits: Purchasing Agent Designates Maximum Purchase Limits (circle)

Transaction Daily Monthly $250 $500 $500 $500 $1,000 $1,000 $750 $1,500 $1,500

$1,000 $2,000 $2,000 $1,500 $3,000 $3,000 $3,000 $4,000 $4,000 $5,000 $5,000 $5,000

Cardholder’s Agreement I understand that the use of the Town of Rockport, Maine credit card for small value purchases is a standard procedure of the Town. I will be expected to use the credit card issued to me as directed by my supervisor under the provisions of the standard procedure. Any such purchases made with my town sponsored credit card will be considered to be made by me and my responsibility. I will be responsible for the safe keeping of the credit card issued to me and if lost, I will report its loss immediately to my supervisor. The use of a Town credit card to acquire or purchase goods and services for other than the official use of the Town is fraudulent use. An employee guilty of fraudulent use will be subject to disciplinary action, up to and including dismissal. I agree that any reimbursement owed the Town, as a result of this use, may be deducted from my wages or other moneys owed to me by the Town and that I may be responsible for interest on late submittal of receipts and credit card statements I have read, understand and agree to the conditions above:

Cardholder’s Signature: Date: Purchasing Agent’s Signature: Date:




Lost/Stolen Card Notification Cardholder’s Name:

Card Number:

Please Check One: Card was:

Lost

Stolen Other (Describe) Describe how card was lost/stolen:

Was a police report filed (circle): Yes No If yes:

Department: Report Number:

Cardholder Notified the Credit Card Company: Date: Time:

Cardholder’s Signature:

Date:

Town Manager’s Signature:

Date:




Transaction Dispute Form Cardholder Information:

Cardholder’s Name:

Card Number:

Cardholder’s Signature:

Date: Vendor Name: Statement Date:

Transaction Date:

Transaction Number:

Posting Date:

Amount Disputed:

Date Lender Notified:

Detail of Dispute: The item referenced above is being disputed because: There is a difference in the amount authorized and the amount billed.

Attach a copy of the charge.

I only transacted one charge and I was previously billed for it. Date of previous charge:

The above transaction is mine but I am disputing the transaction. (Please state reason(s) for dispute in detail.)

I do not recognize the transaction.

I have received a credit voucher for the above transaction, but it has not yet appeared on my account.

Attach a copy of the credit voucher.

My account has been charged for the above transaction, but I have not received the merchandise. The details of my attempt to resolve the dispute with the merchant and the merchant’s response are indicated below (or attached).



Attach the completed form to your monthly statement for review and approval.

Credit Card - Cardholder Transaction Log 7.8.1 Purchasing Policy

Dates

Last 4 Digits Card

Number

VISA

From

To

MASTERCARD

Other Receipt

Date Vendor Name Comments/Purpose Purchase Amount

Total Cost

Appropriation Line Number

TOTAL

Cardholder Signature Date

Attach all receipts in order by date.


Rockport Encumbrance Policy November 9, 2009 Page 1

The purpose of the Encumbrance Policy is to describe the policy and procedures

by which encumbrances may be considered and approved by the Select

Board.

Rockport Encumberance Policy

Rockport, Maine – November 9, 2009



Table of Contents 1. PURPOSE............................................................................................................................... 5

2. AUTHORIZATION TO ENCUMBER FUNDS ................................................................. 5

3. GENERAL TERMS .............................................................................................................. 5

4. PROCEDURE ........................................................................................................................ 5

5. ENCUMBERANCE CARRY-OVER LIMITITATIONS ................................................. 6



1. PURPOSE The purpose of the Encumbrance Policy is to describe the policy and procedures by which encumbrances may be considered and approved by the Select Board. 2. AUTHORIZATION TO ENCUMBER FUNDS Pursuant to Article VI Financial Procedures § 11 Lapse of Appropriations: Town of Rockport Charter “General fund appropriations, except for an appropriation for a capital expenditure, shall lapse at the close of the fiscal year to the extent they have not been expended or encumbered, or except as prohibited by law or prior agreement.”

3. GENERAL TERMS To create an encumbrance means to set aside or reserve all, or a portion, of a lapsing fiscal year’s appropriation for payment of future expenses. Appropriations are encumbered to ensure their availability for payment of approved, specified expenses. Encumbered funds are not available for other than approved, specified purposes. For purposes of this policy, encumbrances are obligations of the town in the form of purchase orders, contracts, or other such obligations of the town, carried from one fiscal year into the next. Encumbrances may also include projects or programs begun but not completed by the end of the fiscal year for which no contractual obligation exists. Encumbrances do not include reserve funds established under Rockport’s Reserve Accounts Policy, monetary donations, or funds carried over for certain purposes by State Statute, State guidelines, or Federal guidelines.

Encumbrances are a segregation of fund balance and do not become a liability until the goods or services are provided.

Unexpended non-encumbered appropriation funds shall lapse at the close of each fiscal year (defined as 30 days after the fiscal year has ended) to undesignated fund balance. (Year-end expenses paid within 30 days after the close of the fiscal year are not considered to be “encumbrances”.) 4. PROCEDURE

1. Any Department Head requesting to encumber funds must do so in writing either via a memo or e-mail directly to the Finance Director, no later than 10 days before the end of the fiscal year. The request to encumber funds must explain the reason(s) for asking that funds be encumbered, the amount to encumber, and the appropriation line number(s) from which funds may be encumbered.

2. If a purchase order is required, the Finance Director shall prepare the purchase order for submission to the Town Manager.

3. For all encumbering requests, the Finance Director shall then provide a report to the Town Manager of all requests for encumbrances no later than 30 days after the close of the town’s fiscal year.

4. The Town Manager shall review and approve the proposed encumbrances and provide a report requesting to encumber funds to the Select Board at a regular meeting.



5. The Select Board shall consider the list of requested encumbrances as provided by the Town Manager, and may vote on the list in its entirety, or may vote on each encumbrance individually as listed.

6. A majority vote of the Select Board shall be required in order to encumber funds from one fiscal year to the next.

5. ENCUMBERANCE CARRY-OVER LIMITITATIONS Any requests to carry-over current encumbrances into subsequent fiscal years shall be submitted to the Finance Director no later than 10 days prior to the end of the fiscal year annually. The Finance Director shall then include the request to carry currently encumbered funds in the list of funds to be encumbered for the upcoming fiscal year following the procedures as outlined herein above. Encumbrances still outstanding at the end of the fiscal year for which they were approved, shall lapse to surplus unless otherwise voted to continue to encumber by the Select Board.


Financial Policy Internal Control Effective January 28, 2019 Page 0

Internal Controls help to establish and

maintain fiscal management, accountability and safety of municipal

assets and resources.

Internal Control Policies & Procedures

General Rules Cash Receipts

Deposits – Reconcilations Investments – Reserves

Fixed Assets Accounts Payable – Accounts Receivable

Payroll – General Ledger Chart of Accounts – Leases

Best Practices for Financial Management

of Municipal Finances

Rockport, Maine – January 28, 2019



It is not good enough for things to be planned – they still have to be done; for the intention to become a reality, energy has to be launched into operation.

-Walt Kelly (1913-1973), Animator



Table of Contents 1. INTRODUCTION .................................................................................................................... 7

2. DEFINITIONS .......................................................................................................................... 7

2.1 Adverse Employment Action. ................................................................................... 7

2.2 Best Practice.............................................................................................................. 7

2.3 Capital Asset. ............................................................................................................ 7

2.4 Capital Infrastructure. ............................................................................................... 8

2.5 Cash........................................................................................................................... 8

2.6 Change Funds............................................................................................................ 8

2.7 Control Environment. ............................................................................................... 8

2.8 Fixed Asset................................................................................................................ 8

2.9 Fraud. ........................................................................................................................ 8

2.10 Information Technology. .......................................................................................... 9

2.11 Internal Controls. ...................................................................................................... 9

2.12 Petty Cash. ................................................................................................................ 9

2.13 Policy. ....................................................................................................................... 9

2.14 Procedure. ................................................................................................................. 9

2.15 Purchasing Agent. ..................................................................................................... 9

2.16 Reserve Account. ...................................................................................................... 9

2.17 Risk Management. .................................................................................................... 9

2.18 Sinking Fund. ............................................................................................................ 9

3. PURPOSE ............................................................................................................................... 10

4. REPONSIBILITIES FOR SYSTEM OF INTERNAL CONTROLS ................................ 10

5. THE CONTROL ENVIRONMENT .................................................................................... 10

5.1 Communication with Staff. ..................................................................................... 11

5.2 Communication with Select Board. ........................................................................ 11

5.3 Compliance and Violations. .................................................................................... 11

6. MONITORING OF CONTROL PROCEDURES .............................................................. 11

6.1 Annual Review by Town Manager and Finance Director. ..................................... 11

6.2 Select Board Review. .............................................................................................. 11

7. RISK ASSESSMENT AND MANAGEMENT .................................................................... 12

7.1 Focus on Risk Monitoring. ..................................................................................... 12

7.2 Sharing of Best Practices. ....................................................................................... 12

7.3 Safeguarding Employees and Citizens.................................................................... 12



7.4 Management Assessment. ....................................................................................... 12

8. RISK MANAGEMENT THROUGH RISK TRANSFER .................................................. 13

8.1 Employee Bonding Requirements. ......................................................................... 13

8.2 Risk Transfer Through Insurance and Risk-Pooling Mechanisms. ........................ 13

9. ACCOUNTING AND ANNUAL AUDIT ............................................................................. 13

9.1 Monitor the Overall Budget. ................................................................................... 13

9.2 Appointment of Annual Auditor. ............................................................................ 14

10. ACCOUNT CONTROLS ................................................................................................... 14

10.1 Staff Assignments and Internal Audits. .................................................................. 14

11. GENERAL LEDGER ......................................................................................................... 14

11.1 Limit General Ledger Maintenance to Finance Director. ....................................... 14

11.2 Submit Change Request to Finance Director. ......................................................... 15

12. CHART OF ACCOUNTS ................................................................................................... 15

12.1 Finance Director Responsibility. ............................................................................ 15

12.2 Requested Changes. ................................................................................................ 15

12.3 Records Grants and Programs. ................................................................................ 15

12.4 Journal Entries. ....................................................................................................... 15

13. PERIODIC RECONCILIATION AND VERFICATION ............................................... 15

13.1 Internal Reconciliation and Verification. ................................................................ 16

13.2 Bank Reconciliation and Verification. .................................................................... 16

13.3 Reconciliation Discrepancies and Investigations.................................................... 17

14. RESERVE FUND & RESERVE ACCOUNTS ................................................................ 17

14.1 Select Board Established Reserves. ........................................................................ 17

14.2 Reserves Established for a Specific Purpose. ......................................................... 17

14.3 Select Board Approval Required. ........................................................................... 17

14.4 Finance Director Required to Manage Reserves. ................................................... 18

14.5 Expenditure of Reserve Funds. ............................................................................... 18

14.6 Five-Year Capital Expenditure Plan. ...................................................................... 18

15. INVESTMENTS .................................................................................................................. 18

15.1 Duties of Town Treasurer. ...................................................................................... 18

15.2 Select Board Appoints Investment Committee. ...................................................... 18

15.3 Accounts Reconciled Monthly. ............................................................................... 19

15.4 Investment Strategies Reviewed Periodically. ........................................................ 19

16. FINANCIAL REPORTING ............................................................................................... 19



16.1 Reports to the Town Manager................................................................................. 19

16.2 Reports to Department Heads. ................................................................................ 19

16.3 Reports to Select Board. ......................................................................................... 20

17. FRAUD – ZERO TOLERANCE POLICY ....................................................................... 20

17.1 Prohibition and Deterrence. .................................................................................... 20

17.2 Report of Fraud, Theft or Irregularities. ................................................................. 20

17.3 False Allegations. .................................................................................................... 21

17.4 Investigation of Fraud. ............................................................................................ 21

17.5 Confidentiality. ....................................................................................................... 22

17.6 Corrective Action. ................................................................................................... 22

18. ACCOUNTING – SOFTWARE AND TECHNOLOGY ................................................. 22

18.1 Access to Software System. .................................................................................... 23

18.2 IT and Internet Security. ......................................................................................... 23

18.3 Response to Security Breach. ................................................................................. 24

18.4 Electronic Backups and Safekeeping of Non-Electronic Records. ......................... 24

19. DISTRIBUTION OF MAIL AND CASH COLLECTIONS ........................................... 25

19.1 Distributing Mail. .................................................................................................... 25

19.2 Processing Mail. ...................................................................................................... 25

19.3 Processing Funds Received..................................................................................... 25

19.4 Town Clerk/Tax Collector Responsibilities............................................................ 25

19.5 Payments at Other Town Locations. ....................................................................... 25

19.6 Opera House and Parks & Recreations Rental Deposits. ....................................... 26

19.7 Use of Separate Cash Drawers. ............................................................................... 26

19.8 Change Funds.......................................................................................................... 27

19.9 “For Deposit Only” Stamp and Acceptable Checks. .............................................. 28

20. ONLINE TRANSACTIONS .............................................................................................. 29

20.1 Credit Card Transactions ........................................................................................ 29

21. DOCUMENTATION FOR RECEIPT OF FUNDS ......................................................... 29

21.1 Numbered Receipts. ................................................................................................ 29

21.2 Receipts Provided by Town Clerk/Tax Collector. .................................................. 29

21.3 Receipts from other Departments/Locations. ......................................................... 29

21.4 Documentation of Transaction. ............................................................................... 30

22. DAILY CASH-UPS ............................................................................................................. 30

22.1 Daily Cash-Ups. ...................................................................................................... 30



22.2 Delivery of Cash-ups and Teller Reports................................................................ 30

22.3 Deadline for Cash-ups/Teller Reports to the Town Office. .................................... 30

22.4 Final Close-out Process........................................................................................... 30

22.5 Delivery of Cash for Deposit. ................................................................................. 31

22.6 Checks Electronically Deposited. ........................................................................... 31

22.7 Summary Provided to Finance Director. ................................................................ 31

22.8 Library Cash-Ups. ................................................................................................... 31

23. ONLINE BANKING ........................................................................................................... 32

23.1 Limited Access........................................................................................................ 32

23.2 Monitoring of Online Accounts .............................................................................. 32

23.3 Other Online Deposits............................................................................................. 32

24. DONATIONS ....................................................................................................................... 32

25. GRANTS AND PROJECTS ............................................................................................... 33

25.1 Effect on Cash Flow................................................................................................ 33

25.2 Terms and Conditions. ............................................................................................ 33

25.3 Matching Fund Requirements. ................................................................................ 33

25.4 Budgeting for Grant Matching Funds. .................................................................... 34

25.5 Reserves Used for Grant Match. ............................................................................. 34

26. ACCOUNTS RECEIVABLE PROCESS .......................................................................... 34

26.1 Recording Accounts Receivable. ............................................................................ 34

26.2 When Cash Received is Recorded as Accounts Receivable. .................................. 34

26.3 Keep and Aging List. .............................................................................................. 34

26.4 Revenue Written Off. .............................................................................................. 34

26.5 Commitment of Taxes are entered as Taxes Receivable. ....................................... 35

26.6 Reconciled Monthly. ............................................................................................... 35

27. ACCOUNTS PAYABLE PROCESS ................................................................................. 35

27.1 Required Proof of Insurance or Verify Independent Contractor. ........................... 35

27.2 Require W-9 for All Vendors. ................................................................................ 35

27.3 Payment Based on Original Invoice. ...................................................................... 35

27.4 Department Head Coding. ...................................................................................... 36

27.5 Finance Director to Review Invoices Submitted for Payment. ............................... 36

27.6 Pre-Numbered Checks. ........................................................................................... 36

27.7 Unused Checks........................................................................................................ 36

27.8 Voided Checks. ....................................................................................................... 36



27.9 Review and Approval of Warrants. ........................................................................ 36

27.10 Filing Invoices. ....................................................................................................... 37

27.11 1099’s ...................................................................................................................... 37

28. PAYROLL ........................................................................................................................... 37

28.1 Weekly Payroll........................................................................................................ 37

28.2 Time Sheets. ............................................................................................................ 37

28.3 Payroll Spreadsheet Preparation. ............................................................................ 37

28.4 Time Sheets and Spreadsheets Reviewed by Finance Director. ............................. 38

28.5 Process Payroll. ....................................................................................................... 38

28.6 Direct Deposit. ........................................................................................................ 38

28.7 Payroll Warrant. ...................................................................................................... 38

28.8 Reconcile Payroll Deductions. ................................................................................ 38

28.9 Quarterly Tax Reports............................................................................................. 39

28.10 Annually Prepare W-2’s. ........................................................................................ 39

29. BEST PRACTICE RESOLUTION ................................................................................... 39

29.1 Select Board as Mediator. ....................................................................................... 39

29.2 Who May Raise the Issue to the Select Board. ....................................................... 39

30. IMPLEMENTATION ......................................................................................................... 39

31. EFFECTIVE DATE ............................................................................................................ 40

32. ADOPTION ......................................................................................................................... 40



1. INTRODUCTION Internal controls are comprised of plans, methods, policies and procedures used to fulfill the mission, strategic plan, goals and objectives of the Town of Rockport. The internal control process provides reasonable assurance that the objectives of the Town will be achieved. These objectives include the following:

• Protection of assets; • Effectiveness and efficiency of operations; • Reliability of financial reporting; and • Compliance with applicable laws and regulations.

This document, comprising the Town of Rockport’s Internal Control Policies and Procedures, is referred to herein as the “Policies & Procedures” or as “the system of internal controls.”

To the extent these Policies & Procedures refer to the responsibilities of municipal officers defined by State statute, it is the Town’s policy to adhere to those responsibilities and practices. The Town has created positions not referenced in statute, including the Finance Director. The Finance Director is responsible for review, implementation, and monitoring of the Town’s finances and these Policies & Procedures as set forth throughout this document.

2. DEFINITIONS The following definitions shall apply:

2.1 Adverse Employment Action.

A materially adverse change in the terms and conditions of employment, including but not limited to: discipline, suspension, threatening to discipline or suspend, coercion, acts of intimidation and firing.

2.2 Best Practice.

A method or technique that has consistently shown results superior to those achieved with other means. It is a standard or benchmark against which practices may be compared and assessed. What constitutes a “Best Practice” can evolve to become better as improvements are discovered.

2.3 Capital Asset.

An item that has a value of more than $5,000, individually or collectively, with an estimated useful life of more than one (1) year. Capital assets may include but are not limited to: computer equipment, office furniture, fiber optics, fleet vehicles, public works vehicles and machinery, and emergency response vehicles.



2.4 Capital Infrastructure. Refers to facilities and systems that serve the Town and its residents, businesses and visitors with a value of at least $50,000 and a useful life of at least five (5) years. Examples include but are not limited to: buildings and other fixed structures, land, highways, roads, bridges, sidewalks, pathways and parking lots; utility structures such as elements of public water and sewer systems, public lighting systems, electric and communication cables or other transmission elements.

2.5 Cash. Includes all items that are acceptable for deposit in a bank, e.g., paper currency, coins, checks, money orders, cashier’s checks, and traveler’s checks.

2.6 Change Funds.

A designated amount of cash on hand in which to make change from a cash drawer.

2.7 Control Environment. As used in the public or government this term is what would be called, in the private sector, the entity’s “corporate culture.”

2.8 Fixed Asset.

An asset that is purchased for long-term use and is not likely to be converted quickly into cash such as land, buildings or equipment.

2.9 Fraud.

An intentional and deliberate deception to secure an unfair or unlawful gain, including but not limited to, a misappropriation of resources or the manipulation of data to the advantage or disadvantage of a person or entity. The definition of “fraud” as intended in these Policies & Procedure is determined by applicable laws and regulations.

Examples of fraud may include, but are not limited to;

• Falsification of expenses and invoices; • Authorizing or receiving compensation for goods not received or services

not performed; • Theft of cash, fixed assets or other property; • Alteration or falsification of records; • Failure to account for monies collected; • Knowingly providing false information on job applications; • Authorizing or receiving compensation for hours not worked; • Intentionally falsifying a time sheet; or • Embezzlement, bribery or conspiracy.



2.10 Information Technology. The application of computers and telecommunications equipment to store, retrieve, transmit and manipulate data, often in the context of a business or other enterprise. The term is commonly used as a synonym for computers and computer networks, but it also encompasses other information distribution technologies.

2.11 Internal Controls.

Systematic measures (such as reviews, checks and balances, methods and procedures), instituted by the Town to (a) conduct its business in an orderly and efficient manner, (b) safeguard its assets and resources, (c) deter and detect errors, fraud, and theft, (d) ensure accuracy and completeness of its accounting data, (e) produce reliable and timely financial and management information, and (f) ensure adherence to laws and regulations, and the Town’s policies and objectives.

2.12 Petty Cash.

Petty cash is an amount of cash on hand used to pay for small items rather than going through the process of issuing a check.

2.13 Policy.

Principles and associated guidelines formulated and enforced by the Town to direct and limit its actions in pursuit of long-term goals.

2.14 Procedure.

A series of steps, taken together, to achieve a desired result. It is a particular way of accomplishing something as in a repetitive approach, process or cycle to accomplish an end result.

2.15 Purchasing Agent.

The purchasing agent as used in these Policies & Procedures means the Town Manager or the Town Manager’s designee.

2.16 Reserve Account.

Used for financing the acquisition or reconstruction of a specific or type of, capital improvement; financing the acquisition of a specific item or type of capital equipment; or a sinking fund account for paying a funded debt.

2.17 Risk Management.

The identification, analysis, assessment, control, avoidance, minimization, or elimination of unacceptable risks. An organization may use risk assumption, risk avoidance, risk retention, risk transfer, or any other strategy, or combination of strategies, in proper management of future events.

2.18 Sinking Fund.

A sinking fund is a fund established by setting aside revenue over a period of time to



fund a future capital expense or repayment of long-term debt.

3. PURPOSE Policy: The Town has a responsibility to establish controls to ensure that all municipal assets are protected and secured appropriately. The purpose of the Town’s system of internal controls is to provide reasonable assurance that:

• Obligations and costs are in compliance with applicable law and regulation;

• Funds, property, and other assets are safeguarded against waste, loss, unauthorized use, or misappropriation, and

• Revenues and expenditures are properly recorded and accounted for to permit the preparation of accurate and reliable financial and statistical reports and to maintain accountability over the assets.

4. REPONSIBILITIES FOR SYSTEM OF INTERNAL CONTROLS Policy: It is the Select Board’s responsibility to establish a system of internal controls and policies that adequately address the following components:

• The control environment; • Risk assessment; • Control activities; • Information and communication; and • Monitoring.

The Town Manager is tasked with overall monitoring and delegating to management the tasks required to operate and monitor the system of internal controls. Each individual within the Town government is responsible for being cognizant of, complying with, and maintaining the proper internal control procedures associated with their specific job responsibilities.

5. THE CONTROL ENVIRONMENT Policy: The Select Board, Town Manager, Finance Director and Department Heads shall create a culture of compliance through their individual and collective actions exhibiting high ethical and professional standards of conduct. Leading by example sets the standard for the entire Town government. Internal controls must be communicated and followed. Failure to take appropriate disciplinary action for a violation of these established standards of conduct sends a “message” that management is not committed to internal controls.



Procedure: A favorable control environment requires that management communicate the importance of internal controls to Town staff at all levels and that Town staff perform their job responsibilities in a competent and honest manner.

5.1 Communication with Staff.

Upon adoption of these Policies & Procedures, and at least annually every January, Department Heads shall ensure that their departments have received and understand these internal controls, as they relate to everyone’s job responsibilities.

5.2 Communication with Select Board. (a) Following the election of a new Select Board member, a copy of these Policies

& Procedures shall be provided to the Select Board member.

(b) The Select Board shall review these Policies & Procedures periodically, gauge the level of Town compliance with these internal controls, and take appropriate action to ensure that these established standards are met.

5.3 Compliance and Violations.

Compliance with these Policies & Procedures is essential to the proper, prudent, efficient and effective functioning of Town government. There shall be swift and appropriate disciplinary action for employees who violate the standards of conduct established by these Policies & Procedures, consistent with the Town’s Personnel Policies.

6. MONITORING OF CONTROL PROCEDURES Policy: Effective monitoring of the Town’s system of internal controls requires that the Town’s officials and management assess the quality of performance over time and determine whether controls are effective. Any financial policy that is adopted should be reviewed annually to ensure that it remains current.

Procedure: 6.1 Annual Review by Town Manager and Finance Director.

At least annually every November, the Town Manager and Finance Director shall review established internal controls to determine effectiveness. Based on the annual review a recommendation may be made to the Select Board to update or modify the internal control policies.

6.2 Select Board Review.

Periodically, the Select Board shall review the effectiveness of the system of internal controls with the Town Manager and Finance Director to mitigate any potential weaknesses.



7. RISK ASSESSMENT AND MANAGEMENT Policy: The Select Board, the Town Manager, Finance Director and Department Heads shall monitor and assess potential risks that could prevent or hinder them from achieving their objectives. Effective risk monitoring and assessment must involve not only management at all levels of Town government but employees performing day-to-day activities. Effective risk monitoring and assessment should include both the “macro” and “micro” components of the Town’s activities.

Procedure:

7.1 Focus on Risk Monitoring. Department Heads shall monitor, on an ongoing basis, the opportunities to reduce risk within their departments. Each Department Head should convey a risk-aware culture—encouraging all department employees to be aware of potential risk, to be vigilant about risk detection, and to make recommendations for improvement and risk mitigation in their daily job functions.

7.2 Sharing of Best Practices. Department Heads who identify potential risk exposure and/or who have recommendations or receive recommendations from department employees about improvement to daily activities that will mitigate that risk exposure, should share them with management, including other Department Heads, in order to improve the risk practices across all levels and departments of Town government.

7.3 Safeguarding Employees and Citizens. In order to ensure, to the extent possible, an exposure-free work and service environment which the Town’s personnel and the public can enjoy in safety and security in the course of their daily pursuits, the Town shall establish and maintain sound operating practices and proper employee training. Department Heads shall convey, by example and through encouragement of a risk-aware culture, the fundamental importance of their responsibilities to safety and security for one another, their own well-being and that of the Town’s people and protection of its assets.

7.4 Management Assessment. In addition to the inherent risks addressed by these Policies & Procedures, the Select Board, Town Manager, Finance Director and Department Heads shall continuously monitor the manner and extent to which changes in the Town government and operations may affect the Town’s risk environment. These changes may include, for example:

• Changes in the operating environment of the Town, e.g., reduced budgets, new regulations/ordinances, intense political debate or scrutiny;

• Changes in personnel; • Changes in information systems and technology; • New programs or services; or



• Changes in the Select Board leadership or management.

8. RISK MANAGEMENT THROUGH RISK TRANSFER Policy: The Town recognizes that risk should be identified and managed—not viewed as something to be eliminated or avoided. The Select Board believes that well-managed risk is fundamentally important to effective service delivery, maximizing opportunities for innovation in delivery of services and adapting to change in and outside the Town. One means of managing risk is to transfer unreasonable amounts of risk through bonding or insurance mechanisms.

8.1 Employee Bonding Requirements.

Policy: Elected officials and employees who handle municipal funds shall be appropriately bonded or covered by liability insurance to ensure that the taxpayers do not absorb the cost of financial loss because of an improper or illegal act of an elected or appointed official or public employee. Procedure: At the Town’s expense, all employees involved with the collection, custody or disbursements of the Town’s finances shall be bonded for the amounts appropriate to complete their job functions. Bonding shall be reviewed and renewed annually by the Finance Director and the cost shall be included in the annual budget.

8.2 Risk Transfer Through Insurance and Risk-Pooling Mechanisms.

Policy: The Select Board, Town Manager and Finance Director shall review the Town’s risk transfer strategies in the context of the overall risk framework of the Town to ensure that best efforts are made to identify risk, monitor and manage risk, and transfer that risk which is beyond the Town’s capability of retaining. Procedure: At least annually every April, the Town Manager and Finance Director shall review with the Select Board the extent of the Town’s insurance, risk-pooling and other risk transfer mechanisms.

9. ACCOUNTING AND ANNUAL AUDIT Policy: The Town shall utilize accounting practices that conform to generally accepted accounting principles (GAAP) as set forth by the Government Accounting Standards Board (GASB).

Procedure: 9.1 Monitor the Overall Budget.

All Town accounts shall be monitored by the Finance Director monthly. Financial records shall be securely maintained in the Finance Director’s office.



9.2 Appointment of Annual Auditor.

Each year the Select Board shall appoint a Certified Public Accountant(s) for the purpose of conducting the annual audit of the prior fiscal year municipal finances, as authorized by law. The audit shall be conducted in accordance with Government Auditing Standards promulgated by the U.S. Government Accountability Office.

10. ACCOUNT CONTROLS Policy: The Town Manager and Finance Director shall be responsible for establishing accounting practices, including but not limited to: journal entries, general ledger accounts, chart of accounts and other control practices, subject to Select Board oversight.

10.1 Staff Assignments and Internal Audits.

Policy: No one employee shall perform all related elements of an individual transaction. Internal audits shall be conducted.

Procedure:

(a) Staff Assignments. Staff responsibilities shall, to the extent possible, be made in a way that encourages checks and balances. No single individual shall be able to prepare, approve, process and record a transaction. Whenever possible, employee job functions shall be changed periodically to ensure rotation and cross-training.

(b) Internal Audits During Leave. Employees responsible for collecting and

recording cash transactions shall be required to take vacation leave. During this time, the employee’s records and cash accounts shall be reviewed and an internal audit conducted by management.

(c) Unannounced Audits. The Town Manager/Finance Director may perform

unannounced cash audits of any/all cash drawers at any time.

11. GENERAL LEDGER Policy: The general ledger represents the formal record of the Town’s transactions. It holds the account information that is needed to prepare financial statements and includes accounts for assets, liabilities, and equity.

Procedure: 11.1 Limit General Ledger Maintenance to Finance Director.

No journal entries or corrections should be made to any general ledger accounts by anyone other than the Finance Director.


https://www.investopedia.com/terms/f/financial-statements.asp


11.2 Submit Change Request to Finance Director. If an employee notices a change that should be made to a general ledger account, the employee should submit a request with appropriate supporting documentation to the Finance Director. If, however, the requested change is in Cash Receipting the Town Clerk’s office shall make the needed adjustments prior to posting.

12. CHART OF ACCOUNTS Policy: The Town shall use a chart of accounts to maintain, track and record department expenses and revenues in a consistent and comparable manner. The chart of accounts shall be compatible with the needs of both budgeting and financial planning.

Procedure: 12.1 Finance Director Responsibility.

The Town chart of accounts is maintained by the Finance Director. It shall provide for a consistent way of tracking revenues and expenses across departments through a common numbering system. Any changes to an account shall be made by the Finance Director.

12.2 Requested Changes. Departments shall submit any request for changes to accounts to the Finance Director for consideration and modification.

12.3 Records Grants and Programs. (a) Grants or programs outside of the annual budget are not included in the chart of

accounts.

(b) Revenues and expenses associated with grants or programs shall be maintained in the appropriate department budget.

(c) The Finance Director shall monitor grants or other program accounts on a monthly basis.

12.4 Journal Entries.

Any journal entries that are needed outside of normal transactions shall be completed solely by the Finance Director or designee. All journal entries shall be maintained in paper form for at least seven (7) years.

13. PERIODIC RECONCILIATION AND VERFICATION Policy: It is important that related accounting records be compared periodically. At a minimum, all Town accounts shall be reconciled and verified on a monthly basis, or more often as may be appropriate. This review shall also include the financial reports of the Library Committee which holds funds in a trust and should, therefore, be subject to appropriate checks and balances as are other Town assets. Monthly bank reconciliations are a crucial part of preventing fraud and maintaining accurate records of the financial stability of the Town.



Procedure: 13.1 Internal Reconciliation and Verification.

(a) Monthly Revenue/Expense Reports to Departments. The Finance Director shall provide each Department Head with monthly expense and revenue reports relating to their department. Periodically, but at least monthly, all revenue and expense reports, shall be reviewed by the responsible Department Head, Finance Director, and Town Manager (if necessary). On a quarterly basis the Town Manager and Finance Director shall meet with each Department Head to discuss their current budget standing.

(b) Bank and Investment Accounts. The Finance Director shall reconcile all bank and

investment accounts on a monthly basis. The reconciliation shall include an examination of canceled checks as well as a review of bank statements in comparison to the general ledger accounts. This shall be completed within 30 days of the month end, unless prior approval from the Town Manager has been received.

(c) Other General Ledger Accounts. The Finance Director shall be responsible for the

reconciliation of all other general ledger accounts, excluding reconciliation of taxes. Taxes shall be reconciled by the Tax Collector on a weekly basis and reports shall be provided to the Finance Director. Reconciliation reports shall be maintained by the Finance Director for the entire fiscal year until an annual audit is complete.

(d) Library Funds—Monthly Reports. Within 20 days of the end of each month, the

Treasurer of the Library Committee shall provide the Finance Director with a report of all accounts held by the Library Committee.

13.2 Bank Reconciliation and Verification.

(a) Monthly Reconciliation. The Finance Director shall, within 30 days from the end of each month, reconcile every bank account maintained by the Town against the trial balance.

(b) Discrepancies. Discrepancies may be reconciled through assistance with the Town’s auditor and discussions with the bank.

(c) Questionable Transactions. If, during the reconciliation process, the Finance Director discovers a transaction that is not valid, the Finance Director shall immediately report these findings to the Town Manager for immediate action.

(d) Sign-off. Once the reconciliation(s) has been completed by the Finance Director, the Finance Director and the Town Manager shall sign off on the reconciliation.

(e) Record Retention. Reconciliation records shall be maintained by the Finance Director for seven (7) calendar years.



13.3 Reconciliation Discrepancies and Investigations

(a) Discrepancies. The Finance Director shall report any reconciliation discrepancies to the Town Manager. The Town Manager shall, in turn, report to the Select Board any discrepancies of a significant nature, whether amount, frequency or nature of the discrepancy. In any event, when the Town Manager believes that the Finance Director may be at the cause of the discrepancy, the Town Manager shall report same to the Select Board. If the Finance Director believes that the Town Manager is the source or cause of the discrepancy, the Finance Director shall report same to the Select Board.

(b) Investigations. The Town Manager or the Select Board may initiate an investigation, consistent with the Town Charter. If the discrepancy involves the Town Manager, the Select Board shall initiate the investigation.

(c) In the event that personnel action is appropriate, it shall be taken as soon as possible and consistent with the Town’s Personnel Policy.

14. RESERVE FUND & RESERVE ACCOUNTS Policy: The purpose of reserves is to set aside funds for specific projects, acquisitions, renovations, or reconstruction of capital improvements, capital equipment or paying a funded debt, in accordance with 30-A M.R.S.A. §5801. Each reserve account shall be established or eliminated by the Select Board.

Procedure: 14.1 Select Board Established Reserves.

Reserves shall be established in accordance with the Reserve Account Policy as adopted or amended by the Select Board.

14.2 Reserves Established for a Specific Purpose. After conferring with and through coordination with the Town Manager, a Department Head may recommend to the Select Board the establishment of a reserve account. The Department Head shall state the purpose of the account and specify how the account will be funded.

14.3 Select Board Approval Required.

(a) The Select Board shall review any requests for the establishment of a reserve account and either approve or deny the request based on the criteria outlined in the Reserve Account Policy.

(b) If approved, the Select Board shall decide whether to place a limit on the amount of funds that can remain in the reserve.



14.4 Finance Director Required to Manage Reserves. (a) Monitor Reserves. The Finance Director shall monitor the reserve accounts and

ensure ongoing compliance with the Reserve Account Policy.

(b) Report Reserves. As part of the budget process the Finance Director shall report on the status of all reserve accounts, including the current balance.

14.5 Expenditure of Reserve Funds.

(a) Expenditures of $2,000 or More. Any expenditure from the reserve funds in the amount of two thousand dollars ($2,000) or more shall require approval by the Select Board.

(b) Expenditures of Less than $2,000. Use of reserve funds in an amount less than two thousand dollars ($2,000) shall be subject to approval by the Town Manager.

14.6 Five-Year Capital Expenditure Plan.

Annually the Town Manager shall submit to the Select Board a five-year capital plan for the use of the Town’s reserves. This plan may be issued as part of the annual capital improvement plan submitted by the Finance Director and Town Manager in preparation of the annual municipal budget process.

15. INVESTMENTS Policy: The Town has an established Investment Policy and shall endeavor to maintain that policy with the help and guidance of an appointed Investment Committee. The Investment Policy addresses the methods, procedures and practices, which must be exercised to ensure effective and judicious fiscal and investment management of the Town’s funds. All Town investments and policies shall conform to applicable statutes and regulations.

Procedure: 15.1 Duties of Town Treasurer. The Town Manager is also the Town Treasurer, charged with the responsibility of managing the Town’s investments. According to state statute the Treasurer is authorized to delegate those duties to another with the consent and approval of the Select Board.

15.2 Select Board Appoints Investment Committee.

(a) The Select Board shall annually appoint a Board liaison to work with the Investment Committee.

(b) The Finance Director shall be designated by the Treasurer as the Town liaison to the Investment Committee.

(c) The Investment Committee shall be appointed by the Select Board, operate under



approved bylaws, and in accordance with state statutes and regulations.

15.3 Accounts Reconciled Monthly. (a) The Finance Director shall receive monthly investment statements and portfolio

reports.

(b) The Finance Director shall provide the Investment Committee with a copy of the investment report, an in-house investment accrual report of all investments as well as a copy of the portfolio provided by the investment banking institution.

(c) The Finance Director shall reconcile the account on a monthly basis to the general ledger and all investment accounts shall be updated. This process shall be completed within 30 days from the end of the prior month.

15.4 Investment Strategies Reviewed Periodically.

(a) The Investment Committee shall periodically review the investment portfolio to make sure the investments are being managed as directed by the Town.

(b) The Investment committee shall periodically meet with the investment banking institution representative to make sure the Town’s investments are managed in the Town’s best interest.

16. FINANCIAL REPORTING Policy: The Town Manager shall have in place systems that ensure the collection and compilation of the data needed for the timely and accurate preparation of financial statements. Procedure: 16.1 Reports to the Town Manager.

(a) The Finance Director shall provide the Town Manager with a current trial balance and municipal budget expense and revenue report, on a monthly basis, or more often if directed.

(b) The Finance Director shall review all reports prior to submission and specify any concerns, in writing, to the Town Manager.

16.2 Reports to Department Heads.

(a) The Finance Director shall provide all Department Heads and, if necessary, committee chairs, their respective municipal budget expense and revenue reports monthly.

(b) The Town Manager and Finance Director shall meet with Department Heads, as necessary, to discuss any concerns that may have been brought to the Town Manager’s attention. Action shall be taken, as appropriate, to correct or alleviate those concerns.



16.3 Reports to Select Board.

(a) The Finance Director shall provide current budget reports to the Select Board at least quarterly. The financial reports shall include a detailed explanation of the reports and specify any concerns.

(b) The reports shall also be provided to the Town Manager and posted to the Town website.

17. FRAUD – ZERO TOLERANCE POLICY Policy: The Town’s goal is to establish and maintain an environment of fairness, ethics and honesty for its employees, citizens, vendors and anyone else with whom the Town has a relationship. The Town has a zero-tolerance policy regarding fraud—and is committed to the deterrence, detection and correction of fraudulent conduct, misconduct and dishonesty.

17.1 Prohibition and Deterrence. Policy: All elected officials, appointed committee/commission/board members and employees of the Town, as well as any individual entity doing business with the Town, are prohibited from engaging in fraudulent conduct in the course of their employment, duties or business relations with the Town. The Town’s system of internal controls is designed to provide reasonable assurance for the prevention and detection of fraudulent conduct, and other similar irregularities. Procedure: All new employees are subject to background investigations and criminal background checks. Prior to making an offer of employment, the Town shall verify a prospective employee’s employment history, education, personal references and previous employers.

17.2 Report of Fraud, Theft or Irregularities. Any time an indication of fraud, theft or other irregularities of municipal financial accounts is discovered, it shall be immediately reported as follows:

(a) Employee Reports Fraud to Department Head. If an employee suspects fraud or

witnesses a fraudulent act, the employee shall report the incident to the employee’s Department Head.

(b) Employee to Report Department Head Fraud to Town Manager. If an employee

has reason to believe their Department Head may be involved in the inappropriate activity, the employee shall report the incident directly to the Town Manager.

(c) Employee Refrains from Further Action. The reporting employee shall refrain



from further investigation of the incident, confrontation with the alleged violator or further discussion of the incident with anyone, unless specifically requested by the Town Manager.

(d) Department Head Reports Fraud to Town Manager. If a Department Head

suspects an employee under his/her supervision, an employee in another department or another Department Head of wrongdoing, he/she shall report the suspected fraudulent activity directly to the Town Manager.

(e) Fraud by Town Manager reported to Select Board. If anyone suspects the Town

Manager of fraud, a member of the Select Board shall be contacted, and an immediate Executive Session of the Select Board shall be held.

(f) No Retaliation for Reporting Fraud. An employee reporting a suspected act of

fraud; or assisting, testifying or participating in a fraud investigation, acting in accordance with these Policies & Procedures, shall not be subject to any Adverse Employment Action unless it is determined that the employee made the allegation knowing it to be false.

17.3 False Allegations. Any attempt by an employee to make false allegations against another with the intent to disrupt or cause harm shall be subject to disciplinary action, up to and including termination of employment.

17.4 Investigation of Fraud.

(a) Town Manager Investigation. The Town Manager shall be responsible for investigating allegations of fraud, unless he/she is subject to investigation for fraudulent activities.

(b) Select Board Investigation. The Select Board may undertake an investigation

into any department, based on allegations of fraud or for other reasons as set forth in the Town Charter. However, the Select Board shall undertake such investigation of allegations of fraud are made against the Town Manager.

(c) Report to Law Enforcement. The Select Board shall report, or cause to be

reported, the incident to law enforcement, depending on the seriousness of the allegation and/or the findings of the Town Manager’s or the Select Board’s investigation.

(d) Investigation by Law Enforcement or other Outside Authorities. Nothing in this

section shall prevent the Town Manager, with approval of the Select Board, or



prevent the Select Board from contacting law enforcement or other external authorities for the purpose of conducting an investigation.

17.5 Confidentiality. All investigations shall be conducted in confidence insofar as reasonably possible, consistent with statutes, regulations and the Town Charter.

17.6 Corrective Action.

(a) Personnel Action. In the event the offender is a Town employee, the Town Manager or Select Board, as the case may be, shall take immediate action in accordance with the Town’s Personnel Policy, including termination of employment.

(b) Third Parties. All other persons or entities that are found to have engaged in

fraudulent activity, shall be removed from the applicable committee, commission or board or be subject to suspension by the Town from future business transactions for a specified period of time.

(c) Select Board Misconduct. In the case of a Select Board member involved in

fraudulent activity, pursuit of any action shall be in accordance with Maine statutes and the Town Charter.

(d) Appropriate cases shall be referred for possible prosecution.

(e) Recovery of Loss. In cases involving monetary loss to the Town of Rockport, the

Town Manager and Select Board shall pursue every reasonable effort, including court-ordered restitution, to obtain recovery of Town losses from the offender or other appropriate sources, unless cost of such recovery would exceed the recovered amount.

18. ACCOUNTING – SOFTWARE AND TECHNOLOGY Policy: A computerized accounting system makes financial operations faster, more accurate, allows for the automatic generation of financial reports and allows officials to see the real-time state of the Town’s financial position.

Procedure: The accounting software required of the Town shall be customized for municipal requirements, and shall provide timely recording of financial transactions, easy viewing of transaction data, and timely creation of financial reports. The software shall have the capability of performing necessary Town functions, including but not limited to:

• Record Town revenue, including tax payments;



• Assist the Town in the payment of Town expenses; • Calculation of the Town’s weekly payroll; • Producing tax billing and assessments; • Provide necessary financial reports; • Preparation and management of the annual budget; and • Capital asset accounting, accounts receivable and other necessary

requirements of running a medium sized municipality.

18.1 Access to Software System. Policy: To prevent accidental or intentional changes to data, access to financial records shall be limited to those who require specific access. Procedure:

(a) Finance Director as Administrator. The Finance Director shall serve as the system administrator, having the authority and responsibility to provide personnel with access to only those programs pertinent to their job requirements.

(b) Passwords. Passwords shall be used to protect all financial information.

Passwords shall be changed regularly and not shared with other officials or employees.

18.2 IT and Internet Security. Policy: The Town shall use Best Practices to maintain a high level of IT and internet security to protect the Town’s assets. Procedures shall be established and maintained to ensure adequate systems and processes are in place to secure financial and other data. Management shall ensure that plans are in place to allow the Town to continue to provide services even in the event of a disaster.

Procedure: IT personnel and management shall make every effort to secure the Town’s computer network, which may include but is not limited to:

• Installing and maintaining a network firewall; • Installing and maintaining anti-malware software; • Regularly patching and updating internet browsers, Adobe, Java and/or

others as needed; • Protecting the network by blocking connections to irrelevant websites,

external e-mail providers and social media websites, as necessary; • Using security validation for internet banking; • Using caution surrounding e-mails from unknown sources that include

attachments, links and downloadable files; and • Developing a disaster recovery plan to include contracted IT services.



18.3 Response to Security Breach. Policy: In an effort to mitigate damage to the Town’s IT network or an invasion of Town assets, the Town shall develop an incident response plan to prevent expansion of a security breach once detected.

Procedure: The Town Manager shall ensure that employees receive adequate training, including but not limited to the:

(a) Requirement to notify supervisors of any suspicious activities on Town

equipment; and

(b) Necessity of appropriate, fast and effective response to minimize any loss of Town assets.

18.4 Electronic Backups and Safekeeping of Non-Electronic Records. Policy: The Town shall use Best Practices to maintain the security and safety of the computer system(s) on which the Town operates its financial software. The Town shall use best efforts to safeguard all non-electronic Town records and comply with applicable record retention schedules.

Procedure: The Town Manager shall ensure that procedures for the following are in place:

(a) Secure System. Virus protection software shall be installed as it becomes

available;

(b) Live Backup. The Town shall provide a live vault backup system that backs up the financial data every 20 minutes and shall schedule full back-ups to run each night;

(c) Backup Testing. Periodically, the back-ups shall be tested to make certain data is

being backed-up correctly and data can be used from the back-up if it is necessary to restore the accounting system;

(d) Off-Site Backup. If, and to the extent available, the Town shall backup financial

data to an off-site location;

(e) Non-electronic Records. The Town shall endeavor to safeguard all non-electronic records in a safe and secure environment, protected against environmental dangers; and

(f) Record Retention Schedules. The Town shall retain electronic and non-electronic

records for the periods of time specified by statute, regulation or guidelines applicable to Town records.



19. DISTRIBUTION OF MAIL AND CASH COLLECTIONS Policy: The Town receives and deposits substantial amounts of cash daily, weekly and annually in carrying out the various functions of the municipality. These operations shall be carried out efficiently and expeditiously with adequate financial control and accountability. The Town Manager shall be responsible for establishing and maintaining adequate processes for safeguarding cash and ensuring all funds are deposited in a timely manner.

Procedure: 19.1 Distributing Mail.

It shall be the responsibility of the Town Manager’s Executive Assistant to receive and distribute the mail on a daily basis. If the Executive Assistant is out of the office, the Town Manager shall be responsible for receiving and distributing the mail or designating another employee to do so.

19.2 Processing Mail.

(a) All cash received via mail shall be processed the same day. In the event this is not possible the Town Clerk/Tax Collector shall notify the Town Manager in writing and, if approved, shall be processed the next business day.

(b) During periods of high volume, such as tax season, the Town Clerk/Tax Collector

may (and shall, if directed by the Town Manager) request the assistance of other properly bonded employees, such as those in the Finance Department, to help process mail. Additionally, the Town Clerk/Tax Collector may request from the Town Manager a standing exception from the daily processing requirement during the high-volume period until the mail backlog is expeditiously resolved.

19.3 Processing Funds Received.

All cash received by the Town shall be processed through the Town’s accounting software system.

19.4 Town Clerk/Tax Collector Responsibilities. The Town Clerk/Tax Collector shall be responsible for overseeing the receipt of payments made to the Town for real estate and personal property taxes, excise taxes, permits, licenses, and other miscellaneous payments.

19.5 Payments at Other Town Locations.

(a) Same Day Delivery to Town Clerk. Other Department Heads and other Town locations may receive monies for payment of services, donations, or sales of merchandise. Cash received on the Town’s behalf shall be forwarded to the Town Clerk/Tax Collector the same day received. In no event shall cash be retained or placed in another location without being processed the day of receipt, unless previously approved by the Town Manager.

(b) Receipt for Delivery of Cash. When a department delivers cash and cash



receipting reports to the Town Clerk’s office the receiving employee shall provide the department a written, numbered receipt for the cash received. The receipt shall be signed by both the delivering and receiving employees.

(c) Non-Routine Payments. The Finance Director shall be consulted about any non-

routine payments to ensure they are deposited to the appropriate account.

19.6 Opera House and Parks & Recreations Rental Deposits. The Town generates income from the rental of Town properties that include the Opera House building and various parks throughout the Town.

(a) Scheduler Responsibility. The scheduler is required to manage the rentals and collect all fees associated with the rental.

(b) Nature of fees. The fees shall include a security deposit as well as rental fee that

includes a minimum two-hour rental.

(c) Fees Collected in Advance of Event. All fees are to be collected in advance of the event for the expected number of hours the facilities or parks are to be rented.

(d) Receipts for Fees. Upon receipt of these fees, the scheduler shall provide the

renter with a written receipt; receipts to be issued in sequential order.

(e) Delivery of Fees to Finance Director. Within a day of receipt, the scheduler shall provide the Finance Director or designee with the receipt; funds collected; name and address of the renter; date, time and place of the event, as well as the anticipated review of the facility, after which the security deposit can be returned if facilities are left in good condition.

(f) Refund of Fees. Should the facilities be rented for less time than anticipated but

no less than two hours, the renter shall be refunded the difference.

(g) Refund of Security Deposit. Upon confirmation that the renter left the facility or park in good condition, the security deposit shall be requested by the scheduler within seven (7) days of the event.

(h) Refunds Through Accounts Payable Process. Any refund as provided in

subsection (f) and (g) above, shall be released to the renter through the accounts payable process.

19.7 Use of Separate Cash Drawers.

(a) Use Only Assigned Cash Drawer. The Town Clerk/Tax Collector and staff collect and process cash transactions by using individual cash drawers. Clerks shall only



use their assigned cash drawer to process transactions and not mix monies or transactions with another clerk’s cash or transactions. If change needs to be made from one drawer to another, a second individual shall verify and sign off on the process.

(b) Other Departments. All other departments that collect money shall have separate

cash drawers.

19.8 Change Funds. Policy: Certain offices shall have access to change funds to provide change when necessary. The Town does not permit petty cash on hand. All Town purchases shall be done using a Town credit card, store credit card, store charges, or through the accounts payable process.

Procedure:

(a) Reconciling Cash Drawers/Change Funds. When reconciling cash drawers, the change funds must be subtracted from the receipts to properly account for the monies received.

(b) Discrepancies. Any discrepancies in the cash drawers/change funds shall be

immediately reported to the employee’s Department Head and the Finance Director. The Finance Director shall inform the Town Manager, if necessary, depending on the circumstances and/or amount of discrepancy.

(c) Amount of Change Funds. The change funds assigned to each office may vary in

total but the amount for any one location shall remain constant. The amount of change funds shall be as follows;

(i) Town Clerk Change Funds

Town Clerk - $70.00 Deputy Town Clerk - $70.00 Assistant Town Clerk - $70.00 Other change funds stored in the vault - $150.00

(ii) Harbormaster Change Funds

Harbormaster - $50.00

Deputy Harbormaster - $50.00 Park Attendant - $50.00



(iii) Library Change Funds

A single cash draw - $50.00

(iv) Police Department Change Funds

A Single cash draw - $50.00

19.9 “For Deposit Only” Stamp and Acceptable Checks. (a) For Deposit Only Stamp. A “For Deposit Only” stamp, including the Town’s

bank account number, shall be created for each cash account entrusted to the Town. After reviewing each check’s printed information to include bank routing and account number, name, address, telephone number, that the check has a current date (no post-date or stalled date), and the payee is the “Town of Rockport,” each check received shall be stamped with the “For Deposit Only” stamp immediately during the transaction process.

(b) No Third-Party Checks. Third party checks shall not be accepted as payment.

(c) Prohibition Against Cashing Checks. Checks shall not be cashed by the Town.

The prohibition on check cashing includes but is not limited to: payroll checks, accounts payable, travelers’ checks, and personal checks.

(d) Overpayments Through Accounts Payable. Overpayment of goods, taxes or

services provided for payment shall be refunded by the accounts payable process.

(e) Returned Checks. (i) Returned checks for insufficient funds will be assessed a fee as soon

as the check is returned. The Finance Director shall be notified as soon as the check is returned and advised of the nature of the services for which the check was initially accepted. If the check was for a tax payment or other Town service, the payment must be reversed out of the system the day the check is returned. If the check was for a State service, the appropriate Town personnel shall follow the process provided by the State, however the return check fee shall be assessed.

(ii) The Town Clerk/Tax Collector shall attempt to locate the check

writer to advise him/her of the uncollectable funds and to seek alternative means of collecting the fees due.

(iii) If the funds are uncollectable after three (3) attempts to obtain

payment, then appropriate authorities shall be notified as warranted.



20. ONLINE TRANSACTIONS Policy: The Town accepts debit and credit card both on-site at designated customer counters and online using the Town’s website. Debit and credit card payments are allowed for various Town payments including tax bills.

Procedure: 20.1 Credit Card Transactions

(a) Credit Card Processor. The Town contracts with Maine PayPort as the credit card processor.

(b) Same Process as for Cash. Credit card transactions shall be handled in the same

manner as cash or check transactions.

(c) Numbered Receipts. The payee shall receive a numbered receipt as well as a slip to sign for the actual credit card transaction (this may be the same receipt slip).

(d) Processing Fees. The individual making the payment shall be responsible for any

credit card processing fees and shall be notified of this responsibility at the time of the transaction.

(e) Include Phone Number and Address. The current system requires the processor

to input a phone number and address for the card owner, which shall be done on every transaction.

21. DOCUMENTATION FOR RECEIPT OF FUNDS Policy: The Town Manager shall be responsible for developing policies and procedures that provide for the accurate and proper accounting of all funds received by the Town in a manner that minimizes risk and enhances accountability.

Procedure: 21.1 Numbered Receipts.

Each monetary transaction shall require a numbered receipt.

21.2 Receipts Provided by Town Clerk/Tax Collector. The receipt provided by the Town Clerk/Tax Collector and staff shall be generated by the accounting software system when logging payments. The accounting system numbers each receipt sequentially.

21.3 Receipts from other Departments/Locations. Other departments, excluding the Opera House, that accept cash shall follow the same process as the Town Clerk/Tax Collectors office. For the Opera House, upon receiving funds, the Opera House Manager shall record the receipt of the funds, and turn said funds



over to the Finance Department for tracking, then the Finance Department will provide said funds to the Clerk’s office for deposit.

21.4 Documentation of Transaction.

Each transaction shall be documented and recorded at time of transaction and funds placed immediately in a locked cash drawer.

22. DAILY CASH-UPS Policy: Cash-ups for all Town employees accepting money shall be done on a daily, before the employee completes the work day. Deposits shall also be made daily. Incoming checks shall be stamped “For Deposit Only” with the Town’s bank account number printed on the check.

Procedure: 22.1 Daily Cash-Ups.

In preparing the daily cash-up, each clerk or person collecting cash shall reconcile their own cash collected with their teller cash receipting report and shall initial the report. Should any errors come up will reconciling the individual reports, the individual shall correct the issue prior to submitting the report for final reconciliation. Ex: if a customer comes in and pays with a check, we reverse the transaction as if it was cash, the reversal needs to be corrected to indicate that it was paid by check.

22.2 Delivery of Cash-ups and Teller Reports. Once the individual has completed their own cash-up, they shall provide all monies collected and the teller cash report to the Town Clerk’s designee (alternating between Deputy Town Clerk and Assistant Town Clerk on a monthly basis).

22.3 Deadline for Cash-ups/Teller Reports to the Town Office. If a department outside of the Town Office is collecting funds, they need to have their completed teller cash-ups to the Town Clerk’s Office by 4:30 pm every day. The cash shall be handed over to the Town Clerk’s designee, who shall provide the department with a signed, dated, and numbered receipt for the cash received. These receipts shall be maintained for a minimum of one year, or until that year’s fiscal audit has been completed.

22.4 Final Close-out Process. Once all reports have been received by the Town Clerk’s designee, the final close out process shall begin. The Town Clerk’s designee shall review all of the teller reports to ensure that they match the cash received. The Town Clerk’s designee shall provide their individual cash-up to another person to be verified before completing the final closeout process. Once all receipts and teller reports have been verified the reports shall be closed out.



22.5 Delivery of Cash for Deposit. All cash and deposit slip shall be put in a locked bag and provided to a Police Officer to deliver to the financial institution’s nightly drop box.

22.6 Checks Electronically Deposited. (a) Any checks received shall be processed through the electronic check system on a

nightly basis after the daily cash-up has been completed. This process shall be completed by the Town Clerk’s designee who performs the final close-out process.

(b) Once the checks have been submitted online, the Finance Director shall review,

and if appropriate, approve the transaction.

(c) The Town Clerk shall maintain the scanned checks for a period of seven (7) days to ensure that the deposit was properly made and recorded

22.7 Summary Provided to Finance Director.

The Town Clerk’s designee shall provide a copy of the cash-out summary to the Finance Director. This summary shall include the signatures of both the Town Clerk and the Town Clerk’s designee responsible for processing the close-out. Once this verification has been received, the Finance Director shall post the journal to document the appropriate accounts.

22.8 Library Cash-Ups. (a) Desk Funds Counted Daily. Donations are often made to the library in the form

of coins, cash or checks – sometimes called “desk funds. ” On a daily basis, the desk funds shall be counted and verified.

(b) Receipts When Possible. Because donors are often anonymous it may not be

possible to provide receipts for the funds donated. However, whenever the donor is known a cash receipt shall be issued.

(c) Weekly Deposits. The desk funds shall be verified daily and deposited on a

weekly basis. The deposit report shall be given to the Library Committee Treasurer for deposit into the library’s cash donation account.

(d) Copies to the Finance Director. Copies of the desk funds report and of the

deposit shall be forwarded to the Finance Director.

(e) Bank Statement Copied to Finance Director. A copy of the bank statement in which these funds were deposited shall be forwarded monthly to the Finance Director – no later than the 15th of the month.



(f) Discrepancies. Any discrepancies in the account shall immediately be relayed to the Finance Director. Discrepancies and investigations shall be handled in the same manner as other discrepancies and investigations as set forth in 13.3 of these Policies & Procedures.

23. ONLINE BANKING Policy: Personnel in the Finance department regularly use online banking for payroll direct deposit and management of the Town’s cash accounts. This method of banking provides efficiencies and other benefits and the Town encourages its use. Online access shall be restricted to the Finance Department, the Town Clerk’s office and the Town Manager. 23.1 Limited Access. The Finance Director shall provide limited online access to the Town Clerk and the Town Clerk’s designees for the purposes of making online deposits. 23.2 Monitoring of Online Accounts The Finance Director shall monitor the Town’s cash accounts daily to detect any unusual activity. If unusual activity is detected, the bank shall be contacted immediately, and the Town Manager notified in writing of any breach.

23.3 Other Online Deposits.

(a) Deposits from Other Entities. Periodically, funds from other entities such as the State of Maine are deposited directly into the Town’s cash accounts.

(b) Documentation of Deposits. Once notification of these deposits has been

received by the Finance Director and funds have been recorded in the Town’s bank account, the Finance Director shall make the appropriate journal entries within seven (7) days of receipt.

(c) Receipt of Deposit. A copy of the receipt from Paymode Payment Processing

shall be affixed to the journal postings.

24. DONATIONS Policy: Funds donated to the Town, other than those designated for Legacy Rockport, shall be subject to approval by the Select Board.

Procedure:

(a) Record Donation. When a donation is received the check shall be given to the Finance Director to record in an excel spreadsheet that the donation has been received, the date received, the purpose of the check, and the account that it shall be deposited to once Select Board approval has been received.



(b) Select Board Approval Process. The Finance Director shall notify the Town

Manager’s Executive Assistant of the donation and request that the item be placed on the next Select Board Agenda.

(c) Placement of Check in Secure Location. The check shall be given to the Town

Clerk to secure in a locked money bag in the vault.

(d) Check Deposit. Once the donation(s) have been approved by the Select board, the Town Clerk shall deposit the donations the next business day, into the account designated by the Finance Director.

(e) Receipt of Deposit. The Town Clerk shall provide the Finance Director with a

copy of the receipt for the deposit.

25. GRANTS AND PROJECTS Policy: Periodically, the Town receives grant funding for various Town projects. Grants help the Town in updating infrastructure improvements with cost sharing that greatly benefits the community. Grants may require Town matching funds, in-kind matching contributions or no contributions whatsoever.

Procedure: 25.1 Effect on Cash Flow.

The Finance Director shall be apprised of any grant the Town seeks in order to assess the potential effect on the Town’s ability to fund up-front costs. Informing the Finance Director of potential grants will permit the Finance Director to appropriately plan and manage the grants finances once a grant has been awarded. Upon award of a grant, copies of grant documents shall be immediately forwarded to the Finance Director.

25.2 Terms and Conditions.

The Town Manager, Finance Director and other interested parties shall meet prior to implementation of any grant to ensure that the Town’s financial obligations or in-kind contributions can be met.

25.3 Matching Fund Requirements.

Each grant awarded to the Town carries its own standards, methods of accounting and matching fund requirements. The Town Manager, Finance Director, Planner (whenever applicable) and Department Head involved in a particular grant shall work together to ensure any matching fund requirements of the grant are met.



25.4 Budgeting for Grant Matching Funds. Whenever possible the Town shall budget matching funds required of grants used to improve the Town’s infrastructure or to purchase equipment.

25.5 Reserves Used for Grant Match.

There may be times when established reserve funds can be used toward a match for a grant. To use grant funds as matching funds for a grant the reserve fund’s purpose must be that for which the grant has been obtained. Use of any reserve should follow the standards outlined in the Reserve Policy.

26. ACCOUNTS RECEIVABLE PROCESS Description: Accounts receivable is a claim for payment held by the Town against a resident or customer for goods supplied or services rendered. Generally, the Town issues an invoice for the request of payment for items which the Town provided but did not immediately receive compensation. An invoice is created billing the person or company for the service and an accounts receivable is created, meaning the Town is due the fees created by the invoice.

Procedure: 26.1 Recording Accounts Receivable.

The Town infrequently records invoices as accounts receivable, there are not many receivables generated during the year. Rather, when the Town receives money from invoices generated by the Town, the funds received are directly entered as revenue in the appropriate department. However, at the close of the year, any outstanding invoices do get created as accounts receivable, which recognizes the revenue in the correct year but acknowledges the cash receipt at the time the money is collected.

26.2 When Cash Received is Recorded as Accounts Receivable.

In the first few months of a new fiscal year, rather than recording funds received directly into revenue accounts, money received for a prior year’s revenue shall be recorded as an accounts receivable.

26.3 Keep and Aging List.

Because accounts receivable is most frequently utilized during the end and beginning of a fiscal year, the Finance Director shall monitor the accounts receivable general ledger account and reconcile the account as required to make sure that the Town receives all funds that are due and payable to the municipality. This may require the maintenance of an aging accounts receivable list.

26.4 Revenue Written Off.

If it is determined that an item previously recorded as an accounts receivable cannot be collected, the revenue may be written off with the permission of the Town Manager (excluding all tax accounts).



26.5 Commitment of Taxes are entered as Taxes Receivable. (a) At the time of commitment, taxes due from residents are entered as taxes

receivable.

(b) Payments made by residents are credited to their tax accounts upon receipt of payment.

26.6 Reconciled Monthly.

The Finance Director shall monitor the accounts receivable and reconcile the account monthly.

27. ACCOUNTS PAYABLE PROCESS Description: The accounts payable process requires the collection of invoices and vendor documentation to pay vendors that are owed money from the Town. The accounts payable process starts with Department Heads who are responsible for providing the finance department with invoices from vendors that provided goods and/or services to the Town.

27.1 Required Proof of Insurance or Verify Independent Contractor.

Maine statutes, at Title 39-A M.R.S.A. § 13-A, distinguish between employment and independent contractor status. Any vendor providing a service(s) to the Town is required to provide proof of workers’ compensation insurance or verification from the Maine Workers’ Compensation Commission that they have received their independent contractor status. A vendor that provides services to the Town regularly shall be required to update this information annually.

27.2 Require W-9 for All Vendors.

All vendors doing business with the Town are required to provide a completed W-9 with the Town. The Internal Revenue Service (IRS) annually updates the W-9 which can be obtained on the IRS website, or the Town may provide a copy to vendors. The IRS does not require the use of the W-9 form but does require the information to be gathered about vendors as requested on the form; and requests the information be updated annually. Therefore, the Town requires that all vendors doing business with the Town have a completed, valid and updated W-9 form on file.

27.3 Payment Based on Original Invoice.

The Town requires that payments be issued based on an original invoice. Generally, copies of invoices are not used to process payments because it leaves open the possibility of invoices getting paid more than once or being altered. Shipping labels, packing lists and statements alone are not used for verification purposes in determining that the Town owes a vendor money for services rendered or equipment and/or supplies purchased.



27.4 Department Head Coding. (a) Department Head to Review Invoices. Each Department Head shall review and

approve all invoices for their department prior to submitting the invoice to the finance department for payment.

(b) Coding to Chart of Accounts. Each Department Head shall properly code each

invoice (using the chart of accounts and numbers assigned to specific departments as indicated in the annual municipal budget) noting where the funds are to be taken from.

(c) Department Head Approval. Department heads shall initial the invoice as proof

that the Department Head has reviewed and approved the expenditure for payment.

(d) Exceptions for Routine Bills. Exceptions to this subsection include bills that are

regularly paid on a monthly basis, e.g., electricity, water, monthly web hosting, and security alarm fees.

27.5 Finance Director to Review Invoices Submitted for Payment. Once the Department Head submits an invoice for payment, the Finance Director shall review the invoice to ensure the coding is correct and that the Department Head has signed off on the invoice.

27.6 Pre-Numbered Checks.

To ensure that all checks are properly accounted for, the Town shall purchase and use pre-numbered checks for all checking accounts. When using a check, it shall be recorded in the check record book maintained in the finance office.

27.7 Unused Checks.

All stock checks or unused checks shall either be stored in a locked cabinet under the control of the finance office or in the Town vault.

27.8 Voided Checks.

If for any reason a check needs to be voided, the voided check shall be recorded in the check record book and then shredded, unless it was returned or stopped, at which point it shall be maintained with the journal posting for that check.

27.9 Review and Approval of Warrants.

The Finance Director, Town Manager and a Select Board designee shall be responsible for reviewing and approving the warrant and any supporting items. Each shall affix their signature to the warrant once it has been approved.



27.10 Filing Invoices.

Once the warrant has been approved by both the Town Manager and the Select Board designee, the invoices, along with the check stub attached, shall be filed in the finance office and maintained for seven (7) fiscal years.

27.11 1099’s

It is the responsibility of the Town to issue 1099s to any business as required by IRS regulations. This shall be completed by the Finance Director no later than January 31st of the year following the year when the payment was made.

28. PAYROLL Description: Payroll is the process by which employees are compensated for the week previously worked. The standard work week is Friday through Thursday, with the weekly pay date being on Friday. Employees shall be paid on a timely basis in accordance with time worked and benefits provided.

28.1 Weekly Payroll.

Payroll shall be processed on a weekly basis (typically on a Friday) by the finance department.

28.2 Time Sheets.

(a) Timecards Required. All hourly employees shall submit a completed timecard showing the hours worked including start time, end time, break times and any time that was taken off. Exempt employees shall complete the “Exempt Timecard” showing any time that was taken off. All timecards shall be completed to the standards issued by the Department of Labor.

(b) Falsification of Timecards. Falsification of timecards may result in disciplinary

action, including termination.

(c) Timecard Approval. Timecards shall be signed by both the employee and the employee’s direct supervisor.

(d) Deadline to Submit Timecards. All timecards are expected to be in the finance

office by 9 a.m. Friday morning.

28.3 Payroll Spreadsheet Preparation. (a) Payroll Spreadsheet. The Finance Payroll Clerk shall review all timecards and

complete the payroll spreadsheet for all employees.

(b) Verify Available Time Off. The Finance Payroll Clerk shall ensure that the employee has accumulated enough time to fulfill their time off. If not, he/she shall immediately notify the Finance Director, who shall notify the Department



Head.

28.4 Time Sheets and Spreadsheets Reviewed by Finance Director. (a) Timecards and Spreadsheet to Finance Director. Once the Finance Payroll Clerk

has entered all the applicable information into the payroll spreadsheet, he/she shall submit all timecards and the spreadsheet to the Finance Director for review.

(b) Timecard and Spreadsheet Sign Off. The Finance Director shall review the

spreadsheet and timecards and sign off on the spreadsheet as approving it. When the Finance Director is out of the office, the Finance Payroll Clerk may carry out the process, however, the Finance Director shall immediately review upon returning to work.

28.5 Process Payroll.

(a) Processing Payroll. After the Finance Director has signed off on the payroll spreadsheet, the Finance Payroll Clerk shall process the payroll through the accounting software.

(b) Deductions Assessed. All applicable deductions shall be assessed automatically

at this time.

28.6 Direct Deposit. (a) Direct Deposit Option. Employees may opt to be paid by direct deposit of their

payroll into their personal bank accounts.

(b) Payment Date. Any employee who wishes to receive their compensation by direct deposit shall be paid every Thursday instead of Friday.

(c) The Finance Administrative Assistant shall ensure that the bank receives the

direct deposit record by Tuesday at 1 p.m. in order for the deposit to be made on Thursday of that week. The direct deposit record shall be approved and signed off by the Finance Director prior to submission.

(d) Any employee that has signed a direct deposit authorization form shall receive a

voided check that states their pay was deposited directly to their desired account. These checks will also be pre-numbered and shall follow the same methods for issuance of other checks as set forth in these Policies & Procedures.

28.7 Payroll Warrant.

The Finance Director, Town Manager, and a Select Board designee, shall be responsible for reviewing the payroll warrant and supporting items attached to the warrant, including timecards. Once approved, each shall affix their signature to the warrant.

28.8 Reconcile Payroll Deductions.

(a) Monthly Reconciliation. All payroll-related deductions shall be reconciled on a



monthly basis (within 15 days of the end of the month).

(b) Payroll Adjustments. If there is an employee who either owes money for their benefits, or the Town needs to return money to that employee, it shall be done at this time.

(c) Employee Notification. The employee shall receive an explanation with the

check detailing the changes made.

(d) Employee Option. If the change results in an employee owing money to the Town in an amount more than $10.00, the employee shall be given the option to spread what they owe over a period of more than one pay period.

28.9 Quarterly Tax Reports.

The Finance Director shall submit all federal and state quarterly tax reports by the respective due dates and ensure that all reports are accurately submitted.

28.10 Annually Prepare W-2’s.

At the end of each calendar year the Finance Director shall prepare and deliver all necessary W-2s for current or past employees. The Finance Director shall ensure that all reports are submitted to the IRS and Maine Revenue Service by the respective deadlines.

29. BEST PRACTICE RESOLUTION Policy: The Town recognizes that the concept of Best Practice is an evolving one and that there may be different variations for a Best Practice. It is the intent of the Town that the Town Manager, Finance Director, and applicable Department Head to which the Best Practice is applied resolve all known conflicts amongst them in a productive, professional and collaborative manner.

Procedure: 29.1 Select Board as Mediator.

If a reasonable solution to a disputed Best Practice cannot be agreed upon by all pertinent parties, the Select Board shall serve as the mediator to determine and establish the Best Practice.

29.2 Who May Raise the Issue to the Select Board.

The Town Manager, Finance Director, or Department Head may raise the issue to the Select Board for consideration and determination.

30. IMPLEMENTATION A copy of these Policies & Procedures shall be made available to Town officials and Department Heads prior to the effective date and other times as may be necessary.


Rockport Investment Policy – Approved October 9, 2012 And Amended July 13, 2015 Page 1

Rockport Investment Policy

Rockport, Maine – Approved October 9, 2012 and Amended July 13, 2015



Table of Contents 1. BACKGROUND INFORMATION ..................................................................................... 5

2. SCOPE .................................................................................................................................... 5

3. RESPONSIBILITIES ............................................................................................................ 5

4. PRUDENCE ........................................................................................................................... 5

5. OBJECTIVES ........................................................................................................................ 6

6. DELEGATION OF AUTHORITY ...................................................................................... 6

7. ETHICS AND CONFLICTS OF INTEREST .................................................................... 7

8. PROHIBITED INTEREST .................................................................................................. 7

9. INVESTMENT DIVERSIFICATION, LIQUIDITY AND PERFORMANCE ............... 7

10. REPORTING ......................................................................................................................... 8

11. STATUTORY COMPLIANCE............................................................................................ 8

12. POLICY REVIEW AND ADOPTION ................................................................................ 8



1. BACKGROUND INFORMATION The Town of Rockport (“the Town”), incorporated in 1891, is located on Penobscot Bay along the Midcoast of Maine. The Town operates under a Select Board- Manager form of government, with a five-member Board. The Town Manager is the Town’s Chief Operating Officer and is appointed by the Chair and confirmed by the Board.

The Town Manager is the Town’s Treasurer. Title 30-A, Sections 5706 and 5711 of the Maine Revised Statutes provide that the Treasurer shall invest municipal funds upon direction of the municipal officers. Title 30-A, Section 5719 provides that a municipality has no authority to make any investments other than those permitted by statute.

The following Investment Policy addresses the methods, procedures and practices, which must be exercised to ensure effective and judicious fiscal and investment management of the Town’s funds. The purpose of this Investment Policy is to establish the investment scope, objectives, delegation of authority, standards of prudence, reporting requirements, internal controls, eligible investments and transactions, diversification requirements, risk tolerance, and safekeeping and custodial procedures for the investment of the funds of the Town of Rockport. 2. SCOPE This Policy shall apply to the investment management of the following financial assets:

Cemeteries – Public Assistance - Wastewater

These funds may be pooled for investment purposes. The investment income derived from the pooled investment account may be allocated to the various funds based on the applicable balance on an annual basis as of each fiscal year end.

3. RESPONSIBILITIES Investment Committee The purpose of the Investment Committee of the Town of Rockport is to evaluate the investment performance of the town’s long term funds, and to make recommendations to the Select Board as to the investment strategy, investment advisor to be retained, and other matters relating to the investment and application of long term funds. The committee serves at the will of the Select Board and operates under approved bylaws.

Finance Director The Finance Director represents the Treasurer on the Investment Committee. The Finance Director provides the primary interface to the external Investment Manager; distributes the financial reports and other mailing from the Investment Manager to the Committee, and prepares other reports as may be required. 4. PRUDENCE The standard of prudence to be used for managing the Town’s assets shall be Title 18-B, Section 901 through 908 of the Maine Revised Statutes which in general states that investments shall be



made with the judgment and care that persons of prudence, discretion and intelligence, under circumstances then prevailing, exercise in the management of their own affairs, not for speculation but for investment, considering safety, income and maintenance of liquidity.

1. Safety: The safety of principal and preservation of capital in the overall portfolio. 2. Income: The income to be derived throughout budgetary and economic cycles, taking

into account prudent investment risk constraints and the cash-flow characteristics of the portfolio.

3. Maintenance of liquidity: Maintenance of sufficient liquidity to meet all operating and other cash requirements with which a fund is charged that is reasonably anticipated.

4. The Town’s investment program shall be designed and managed with a degree of

professionalism that is worthy of the public trust. The Town recognizes that no investment is totally without risk and that the investment activities of the Town are a matter of public record. Accordingly, the Town recognizes that occasional measured losses are inevitable in a diversified portfolio and shall be considered within the context of the overall portfolio’s return, provided that adequate diversification has been implemented and that the sale of a security is in the best long-term interest of the Town.

5. The Treasurer and authorized investment personnel acting in accordance with these

written procedures and exercising due diligence shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided that the deviations from expectations are reported in a timely fashion to the Town Manager and appropriate action is taken to control adverse developments.

5. OBJECTIVES

1. The Town’s principal investment objectives are:

a. Preservation of capital and protection of investment principal; b. Maintenance of sufficient liquidity to meet anticipated cash flows; c. Attainment of a market value rate of return; d. Diversification to avoid incurring unreasonable market risks; e. Maximization of funds available for investment; and f. Conformance with all federal, state and local statutes, rules or regulations.

6. DELEGATION OF AUTHORITY 1. Under the Maine Revised Statutes Title 30-A Sections 5706 through 5719 and the

Rockport Town Charter, responsibility for the investment of the Town’s funds covered by this Investment Policy resides with Treasurer. The Investment Committee is responsible for developing Town policy regarding the investment and custody of the



Town’s funds to include Cemeteries – Public Assistance – and Wastewater. The Treasurer shall implement this Policy after it is approved by the Select Board.

2. The Treasurer has the authority to conduct investment transactions, or delegate to the

investment manager as recommended by the Investment Committee and approved by the Select Board. The Town Manager (acting as Treasurer) may delegate authority to other specifically authorized staff members, namely the Finance Director. No person may engage in an investment transaction except as expressly provided under the terms of this Investment Policy

3. The Town may engage the support services of outside professionals in regard to its

investment program, as referenced in Title 30-A Section 5706(4).

7. ETHICS AND CONFLICTS OF INTEREST Elected officials, appointees, and employees involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program or which could impair or create the appearance of an impairment of their ability to make impartial investment decisions. These same individuals shall disclose to the Town Manager any material financial interests they have in financial institutions that conduct business with the Town and they shall subordinate their personal investment transactions to those of the Town.

8. PROHIBITED INTEREST No Town employee or appointee shall invest Town funds in any instrument or institution in which he or she has a direct or indirect financial interest; nor shall he or she accept any gift, free service or payment of any kind for performing their duties under this policy.

9. INVESTMENT DIVERSIFICATION, LIQUIDITY AND

PERFORMANCE It is the Town’s intent to have a diversified portfolio of stocks and bonds. The maximum exposure to common stocks shall be 60% of the portfolio, but, at the discretion of the portfolio manager, it may be less but no lower than 40%.

1. Equities: 20-30 individual companies are expected to be within the equity portion of the investment in order to achieve diversification by industry and market capitalization. No position at inception may be more than 5% of the equities and no holding should represent more than 10% of the equity portion. REITs may have a 0-10% weighting. Convertible bonds and convertible preferred shares may be used within the equity portion of the portfolio. However, they will be subject to the same position size requirements for common shares. There is no prohibition to owning a foreign security but performance in the portfolio shall be measured against the S&P 500.

2. Bonds may represent up to 40% of the portfolio but no less than 20%. In order to achieve

diversification, bond funds may be used. Individual bond holdings may be held but each holding may not represent more than 5% of the portfolio. All bonds should be principally



domestic (USA) or Canadian and at a minimum A investment grade. Bond performance shall be measured against the Citibank 1-3 year A rated bond index.

3. Bond maturities shall be three years of less. The Investment Committee shall review this requirement on a semi-annual basis and immediately communicate any change to the investment manager.

4. Cash in the portfolio may range from 10-20%. The spend rate on the capital shall be no more than 5% annually. Sufficient notice shall be given to the manager of the Town’s cash requirements so as to raise cash if necessary in a non-disruptive manner. Cash balances should be held in a Treasury only money market fund.

5. The following are not permitted in the portfolio:

a. Options; b. Derivatives; c. Direct ownership of commodities; d. Leverage or use of margin; e. Private equity; f. Venture capital.

Any questions concerning a permissible asset should be referred to the Investment Committee. Adjustments to this policy may be made periodically. 10. REPORTING Accounting and reporting on the Town’s investment portfolio shall conform to Generally Accepted Accounting Principles (GAAP) and the Government Accounting Standards Boards (GASB) recommended practices. The Treasurer or designee shall prepare at least quarterly and submit on a periodic basis, at least annually, to the Select Board a report of the investments held by the Town, the current market valuation of the investments and performance results. The report shall include a summary of investment earnings during the period. 11. STATUTORY COMPLIANCE Nothing in the Town’s Investment Policy shall be read to contravene with State law 30-A M.R.S.A. Sections 5706 through 5719 (the “Act”). 12. POLICY REVIEW AND ADOPTION This Investment Policy was developed by the Investment Committee, and has been approved and adopted by the Select Board of the Town of Rockport by resolution on October 9, 2012 and amended on July 13, 2015 and it replaces any previously dated investment policies, guidelines or lists of authorized investments. This Investment Policy shall be reviewed periodically by the Treasurer, or Investment Committee, and may be amended by the Select Board as conditions warrant.


Post Issuance Compliance Policy Page 1

Post Issuance Compliance Policy

Rockport, Maine – December 5, 2016



The Town of Rockport, Maine (the “Town”) issues tax-exempt bonds from time to time to finance various capital improvements. As an issuer of such tax-exempt bonds, the Town is required by the Internal Revenue Code of 1986, as amended, (the “Code”) and regulations promulgated by the United States Treasury Department to take certain actions subsequent to the issuance of such bonds to ensure the continuing tax-exempt status of the bonds. The Town recognizes that compliance with applicable provisions of the Code and Treasury Regulations is an on-going process, necessary during the entire term of a bond issue, and is an integral component of the Town’s overall debt-management responsibilities. These requirements apply equally to capital leases. Accordingly, the implementation of these requirements will require on-going monitoring and consultation with Bond Counsel. Issuance. The Select Board shall approve the terms and structure of bonds issued by the Town. Such bonds shall be issued in accordance with United States Treasury Department Regulations, the Internal Revenue Code of 1986, as amended, State statutes. Specific post-issuance compliance procedures are addressed below. General Procedures. The following guidelines will be used to monitor compliance with post-issuance requirements:

1. The Town’s Treasurer shall serve as the Compliance Officer and shall be the person primarily responsible for ensuring that the Town successfully carries out its post-issuance responsibilities. The Treasurer shall be assisted by the following persons or entities:

a. Bond Counsel b. Financial Advisor (if applicable) c. Paying Agent (if applicable) d. Rebate Specialist (if applicable)

The Treasurer shall be responsible for assigning post-issuance responsibilities to other staff, Bond Counsel, the Financial Advisor, the Paying Agent and the Rebate Specialist, and shall utilize such other professional services as are necessary to ensure compliance with all post-issuance requirements. The Treasurer shall undertake training to ensure sufficient knowledge of applicable Code provisions, Treasury Department regulations, other applicable rules and best compliance practices.

2. The Treasurer shall verify that the following post-issuance actions have been taken on behalf of the Town with respect to each issue of tax-exempt bonds:

a. Ensure that a full and complete record for the principal documents of each the issue has been completed by Bond Counsel and the Financial Advisor;



b. Ensure that the Internal Revenue Service (IRS) forms 8038 are properly filed with the IRS by Bond Counsel within the time limits imposed by Section 149(e) of the Code;

c. Account for the allocation of the proceeds of the tax-exempt bonds to expenditures as required by the Code;

d. Coordinate receipt and retention of relevant books and records with respect to the investment and expenditures of the issue proceeds;

e. Identify proceeds of tax-exempt obligations, in consultation with Bond Counsel and the Financial Advisor, that are yield-restricted and monitor the investments of any yield-restricted funds to ensure that the yield on such investments does not exceed the bond yield to which such investments are restricted;

f. Determine, in consultation with Bond Counsel and the Financial Advisor, whether the Town is subject to the rebate requirements of Section 148(f) of the Code and related Treasury Regulations with respect to each issue of the Town. The Treasurer shall contact a Rebate Specialist, as required, prior to the fifth anniversary of the date of issuance of each issue and each fifth anniversary thereafter until the obligation has matured to arrange for calculation of the rebate requirements, as needed, to be paid by the Town. If any rebate is required to be paid to the IRS, the Town Treasurer will file Form 8038-T, along with the required payment.

g. Shall monitor the use of all financed facilities, including but not limited to management contracts, leases and public-private time sharing agreements, in order to determine whether private business uses of financed facilities have exceeded the de minimis limits set forth in Section 141(b) of the Code (generally a value or benefit equal to 10% of issue proceeds) that provide special legal entitlements to non-governmental persons. Such monitoring shall include reviewing the use of bond-financed assets at least once annually.

i. With the assistance of professional services as needed, shall ensure that any and all nonqualified bonds are remediated according to the requirements of the Code and relevant regulations.

3. The Treasurer shall collect and retain the following records with respect to each

issue of tax-exempt obligations and with respect to the facilities financed with the proceeds of such Obligations:

a. Audited financial statements of the Town; b. Appraisals, surveys, feasibility studies, if any, with respect to the facilities

to be financed with issue proceeds; c. Trustee or Paying Agent statements; d. Records of all investments and the gains (or losses) from such investments; e. Expenditures reimbursed with the issue proceeds; f. Allocation of issue proceeds to expenditures (including cost of issuance)



and the dates and amounts of each expenditure (including requisitions, draw down schedules, invoices, bills and cancelled checks as related to each expenditure);

g. Construction or renovation contracts for financed facilities or projects; h. Maintain an asset list of all tax-exempt financed depreciable property and

sales of tax-exempt financed assets; i. Arbitrage rebate reports and records of rebate and yield reduction payments,

if any; j. Orders, Resolutions and other actions, if any, adopted by the Town

subsequent to the date of issue of the obligations; and k. Relevant correspondence relating to such bonds.

The records collected by the Town shall be stored in any format deemed appropriate by the Treasurer and shall be retained for a period equal to the life of the tax-exempt obligations, including the life of any obligations issued to refund obligations, plus three (3) years. 4. The Treasurer, as the designated Compliance Officer, shall be consulted in that capacity prior to the change in use, sale or lease of any bond-financed asset in order to ensure compliance with applicable Code provisions and Treasury Regulations.

5. In addition to its post-issuance compliance requirements under the Code and Treasury Regulations, the Town has agreed to provide Continuing Disclosure, such as annual financial information and material event notices when required. The continuing disclosure obligations are governed by the Continuing Disclosure Documents and by the terms of Rule 15c2-12 under the Securities and Exchange Act of 1934, as amended and officially interpreted from time to time.

6. In the event that an action is found to cause an issue to meet the private business

tests or the private loan financing tests, the Treasurer and other necessary Town officials shall undertake any applicable remedial action steps listed in 26 C.F.R. §1.141-12. In the event of a violation of the applicable rules for tax-advantaged bonds, the Treasurer and other necessary Town officials may participate in the Tax-Exempt Bonds Voluntary Closing Agreement Program in order to conclusively resolve the violation as expeditiously as possible.

Adopted by the Rockport Select Board on Monday, December 5, 2016.


To provide process and oversight to the establishment and utilization of reserve

accounts comprising a reserve fund established by the Town of Rockport.

Rockport Reserves Account Policy

Rockport, Maine – November 12, 2019


Reserve Accounts Policy Page 1



Table of Contents Purpose ............................................................................................................................................ 4

Authorization to Establish a Reserve Account ............................................................................... 4

Designated Reserve Accounts......................................................................................................... 4

Funding for Reserve Accounts........................................................................................................ 5

Authority to Use and Withdraw ...................................................................................................... 5

Administration Responsibilities ...................................................................................................... 5

Establishing a Reserve Account...................................................................................................... 5

Requirements for Establishing a Reserve Account ......................................................................... 5

Reserve Account Details ................................................................................................................. 6

1. Cemetery Reserve ................................................................................................................ 6

2. Computer Reserve ................................................................................................................ 6

3. Employee Accrued Benefits Reserve................................................................................... 6

4. Federal Forfeiture Reserve ................................................................................................... 7

5. Fire Apparatus and Equipment Reserve .............................................................................. 7

6. Fire Department Hose Reserve ............................................................................................ 7

7. Fire Department Turnout and Safety Gear Reserve ............................................................. 8

8. Harbor Building Reserve ..................................................................................................... 8

9. Harbor Float Reserve ........................................................................................................... 8

10. Harbor Land Acquisitions – Kononen Park ......................................................................... 9

11. Harbormaster’s Boat Hull Reserve ...................................................................................... 9

12. Harbormaster’s Boat Engine Reserve .................................................................................. 9

13. Lime Kiln and Cramer Locomotive Reserve ..................................................................... 10

14. Opera House Building Reserve .......................................................................................... 10

15. Parks and Beautification Reserve ...................................................................................... 10

16. Pathways Reserve .............................................................................................................. 11

17. Police Department Career Development Reserve .............................................................. 11

18. Police Vehicle and Equipment Reserve ............................................................................. 11

19. Public Works Equipment Reserve ..................................................................................... 12

20. Public Works Sand and Salt Shed Reserve ........................................................................ 12

21. Recreation Facilities Reserve ............................................................................................. 12

22. Radio Reserve .................................................................................................................... 13

23. Safety Reserve ................................................................................................................... 13

24. Solar Power Reserve .......................................................................................................... 13



25. Town Office Building Reserve .......................................................................................... 14

26. Video Equipment Reserve ................................................................................................. 14

27. Walker Park Playground Reserve ...................................................................................... 14

Adoption and Signatures ............................................................................................................... 15



Purpose The purpose of this policy is to provide process and oversight to the establishment and utilization of reserve accounts comprising a reserve fund established by the Town of Rockport for financing the acquisition or reconstruction of a specific, or a type of, capital improvement; financing the acquisition of a specific item or type of capital equipment; or a sinking fund account for paying a funded debt.

Authorization to Establish a Reserve Account Pursuant to 30-A M.R.S.A. § 5801, the Town of Rockport shall establish a reserve fund. Said reserve fund shall consist of certain designated reserve accounts. The reserve accounts shall be categorized as a capital improvement reserve, capital equipment reserve, or sinking fund account.

Designated Reserve Accounts The Town Manager upon consultation with the respective Department Head shall recommend to and the Select Board may approve the establishment of a designated reserve account or the elimination of an established reserve account. Said approval action shall be considered as amending this policy and the Town of Rockport code shall be updated accordingly. We are hereby establishing the following designated reserve accounts:

1. Cemetery Reserve 2. Computer Reserve 3. Employee Accrued Benefits Reserve 4. Federal Forfeiture Reserve 5. Fire Apparatus and Equipment Reserve 6. Fire Department Hose Reserve 7. Fire Department Turnout and Safety Gear Reserve 8. Harbor Building Reserve 9. Harbor Float Reserve 10. Harbor Land Acquisitions – Kononen Park 11. Harbormaster’s Boat Hull Reserve 12. Harbormaster’s Boat Engine Reserve 13. Lime Kiln and Cramer Locomotive Reserve 14. Opera House Building Reserve 15. Parks and Beautification Reserve 16. Pathways Reserve (August 10, 2015) 17. Police Department Career Development Reserve (July 11, 2016) 18. Police Vehicle and Equipment Reserve 19. Public Works Equipment Reserve 20. Public Works Sand and Salt Shed Reserve 21. Recreation Facilities Reserve 22. Radio Reserve 23. Safety Reserve



24. Solar Power Reserve 25. Town Office Building Reserve 26. Video Equipment Reserve 27. Walker Park Playground Reserve

Funding for Reserve Accounts The reserve accounts may be funded by direct annual appropriation by inclusion in the annual budget voted at Town Meeting; unanticipated revenues such as sale of forfeiture property; proceeds from vehicle sales or the sale of goods; or funds from the undesignated fund balance if so approved by the legislative body at an Annual or Special Town Meeting. Donations specific to a particular Town operation may also be credited to a reserve account.

Authority to Use and Withdraw The Town Manager must authorize the use and withdrawal of any and all reserve account funds. All expenditures exceeding $3,000 require a Select Board vote and approval.

Administration Responsibilities The Finance Director shall be responsible for monitoring the Town’s reserve accounts and ensuring that this policy is followed. The Finance Director shall annually, as part of the budget process, submit a report outlining the status of the Town’s reserve accounts which shall be included in the proposed budget submitted to the Select Board and Budget Committee. The Finance Director may also provide partial or complete status reports at other times to the Select Board, Budget Committee, Town Manager, or Department Heads. The Town Manager shall present a five (5) year capital expenditure plan for Reserve Accounts annually.

Establishing a Reserve Account A reserve account can be established one of the following ways:

1. An account is established during the budget process; if this is the case the Finance Director shall make the necessary adjustments to this policy for approval by the Select Board.

2. A Department Head makes a request to the Town Manager, if the Town Manager agrees with the requested reserve account, they submit the request to the Finance Director for adjustments to the Reserve Account Policy; then the adjusted policy is submitted to the Select Board for approval.

Requirements for Establishing a Reserve Account The Department Head or Town Manager must submit the following to the Finance Director for adjustments to this policy:

a. Statement of purpose b. Source(s) of funding c. Amounts and limits; d. Special considerations, if applicable.



Reserve Account Details

1. Cemetery Reserve Purpose. The purpose of the Cemetery Reserve is to help fund the expansion, upkeep and repair costs within the Town owned cemeteries. Category. Capital Improvement Reserve. Funding. The Cemetery Reserve can be funded by direct appropriation in the annual budget, grants and donations. Amounts and Limits. The Cemetery Reserve shall not have a fund balance limit.

2. Computer Reserve Purpose. The purpose of the Computer Reserve is to fund on-going computer and server upgrades and emergency repairs; unanticipated software purchases or upgrades; unanticipated website upgrades or hosting issues: and any consulting or repair costs associated with the aforementioned. Category. Capital Equipment Reserve Funding. The Computer Reserve shall be funded by direct appropriation in the annual budget or any insurance reimbursements that maybe received for a computer related incident may be deposited to this reserve account. Amounts and Limits. The Computer Reserve shall not exceed $75,000.

3. Employee Accrued Benefits Reserve Purpose. The purpose of the Employee Accrued Benefits Reserve is to pay accrued vacation and sick leave and any accrued compensation time to employees terminating their employment with the Town pursuant to the most current Town of Rockport Personnel Policy or the most current union contract. Category. Sinking Fund Account. Funding. The Employee’s Accrued Benefits Reserve shall be funded by direct appropriation in the annual budget and through unexpended wages. Amounts and Limits. The Employee’s Accrued Benefits Reserve shall not exceed the aggregate liability for the current budget year.



4. Federal Forfeiture Reserve Purpose. The purpose of the Federal Forfeiture Reserve is to fund law enforcement activities within the guidelines established by Federal Law and the Federal Equity Sharing Agreement. Category. Sinking Fund Account. Funding. The Federal Forfeiture Reserve Account is funded solely by the Town’s share of federally forfeited assets. Amounts and Limits. The Federal Forfeiture Reserve Account is a special restricted fund to be used for law enforcement purposes only in accordance with the statutes and guidelines that govern federal equitable sharing and as specified in the Federal Equitable Sharing Agreement. Special Considerations. In order for the Town of Rockport to equitably share in any federally forfeited assets, the Police Chief shall execute (1) a Federal Equitable Sharing Agreement with the United States Department of Justice and Department of the Treasury and (2) a Federal Annual Certification Report related to the sharing of Asset Forfeiture funds, to be submitted by the Finance Director.

5. Fire Apparatus and Equipment Reserve Purpose. The purpose of the Fire Apparatus and Equipment Reserve is to fund either partially or completely, the purchase or lease of fire department vehicles and apparatus. Category. Capital Equipment Reserve. Funding. The Fire Apparatus Reserve shall be funded by direct appropriation in the annual budget, grants, donations and by the sale of fire department vehicles, apparatus and equipment. Amounts and Limits. The Fire Apparatus Reserve Account shall not exceed $400,000.

6. Fire Department Hose Reserve Purpose. The purpose of the Fire Department Hose Reserve is to fund either partially or completely, the purchase of new fire hose. Category. Capital Equipment Reserve. Funding. The Fire Department Hose Reserve shall be funded by direct appropriation in the annual budget, grants, and/or donations. Amounts and Limits. The Fire Department Hose Reserve Account shall not exceed $50,000.



7. Fire Department Turnout and Safety Gear Reserve Purpose. The purpose of the Fire Department Turnout and Safety Gear Reserve is to fund either partially or completely, the purchase of new turnout gear or safety gear for Rockport Fire Department staff and on-call firefighters. Category. Capital Equipment Reserve. Funding. The Fire Department Turnout and Safety Gear Reserve shall be funded by direct appropriation in the annual budget, grants, and/or donations. Amounts and Limits. The Fire Department Turnout and Safety Gear Reserve Account shall not exceed $100,000.

8. Harbor Building Reserve Purpose. The purpose of the Harbor Building Reserve is to fund unanticipated or unbudgeted repairs to the Harbor Buildings. This reserve can also be used to fund large scale maintenance projects over a longer period, such as rehinging the roof of the Harbormaster Building.

Category. Capital Improvement Reserve.

Funding. The Harbor Building Reserve can be funded through direct appropriations in the municipal budget, or by insurance claims directly related to one of the Harbor buildings.

Amounts and Limits. The Harbor Building Reserve Account shall not exceed $100,000.

9. Harbor Float Reserve Purpose. The purpose of the Harbor Float Reserve is to replace, and repair public Harbor floats, Town Pier, or foot bridge as needed.


Funding. The Harbor Float Reserve can be funded through direct appropriations in the municipal budget, or by insurance claims directly related to one of the Harbor floats, pier or footbridges.

Amounts and Limits. The Harbor Building Reserve Account shall not exceed $700,000.



10. Harbor Land Acquisitions – Kononen Park Purpose. The purpose of the Harbor Land Acquisitions – Kononen Park Reserve is to maintain the upkeep of the park.


Funding. The Harbor Land Acquisitions – Kononen Park Reserve can be funded through direct appropriations in the municipal budget, or by donations made to the Town for the interest of this project.

Amounts and Limits. The Harbor Land Acquisitions – Kononen Park Reserve Account shall not exceed $100,000.

11. Harbormaster’s Boat Hull Reserve Purpose. The purpose of the Harbormaster’s Boat Hull Reserve is to fund either partially or completely the purchase of a replacement Harbormaster’s boat.

Category. Capital Equipment Reserve.

Funding. The Harbormaster’s Boat Hull Reserve shall be funded by direct appropriation in the annual budget by the sale of the boat, grants and/or donations.

Amounts and Limits. The Harbormaster’s Boat Hull Reserve shall not exceed the amount of $40,000.

12. Harbormaster’s Boat Engine Reserve Purpose. The purpose of the Harbormaster’s Boat Engine Reserve is to fund either partially or completely the purchase of a replacement engine for the Harbormaster’s boat. Category. Capital Equipment Reserve. Funding. The Harbormaster’s Boat Engine Reserve shall be funded by direct appropriation in the annual budget, by the sale of the engine, grants and/or donations. Amounts and Limits. The Harbormaster’s Boat Engine Reserve Account shall not exceed $20,000.



13. Lime Kiln and Cramer Locomotive Reserve Purpose. The purpose of the Lime Kiln and Cramer Locomotive Reserve shall be to fund either partially or completely restoration projects pertaining to either the Lime Kilns or the locomotive at Harbor Park. Category. Capital Improvement Reserve. Funding. The Lime Kiln and Cramer Locomotive Reserve may be funded by direct appropriation in the annual budget, fundraising, and/or donations. Amounts and Limits. The Cramer Locomotive Reserve shall not have a fund balance limit.

14. Opera House Building Reserve Purpose. The purpose of the Opera House Building Reserve shall be to fund unforeseen or planned building improvements and repairs. Category. Capital Improvement Reserve. Funding. The Opera House Building Reserve may be funded by direct appropriation in the annual budget, grants, fundraising, and/or donations. Amounts and Limits. The Opera House Building Reserve shall not have a fund balance limit.

15. Parks and Beautification Reserve Purpose. The purpose of the Parks and Beautification Reserve shall be to fund the care and upkeep of the Town’s landscaping in parks and for the acquisition of equipment and/or materials for said parks. This reserve is to benefit Mary Lea Park, Goodridge Park, Cramer Park, Memorial Park, Walker Park, Harbor Park, Kononen Park, and Glen Cove Park.


Funding. The Parks and Beautification Reserve may be funded by direct appropriation in the annual budget, grants, fundraising, and/or donations.

Amounts and Limits. The Parks and Beautification Reserve may not exceed $50,000.



16. Pathways Reserve Purpose. The purpose of the Pathways Reserve to help acquire or construct new pathways, or to help fund large scale pathway improvements. These funds can also be used as a matching funds for grants. Category. Sinking Fund Account. Funding. The Pathways Reserve may be funded through grants, gifts, donations, or direct appropriation through the Town’s annual municipal budget. Amounts and Limits. The Pathways Reserve shall not have a fund balance limit.

17. Police Department Career Development Reserve Purpose. The purpose of the Police Department Career Development Reserve is to train all officers, send new officers to the Maine Criminal Justice Academy, provide equipment and uniforms to new officer(s) and pay overtime to cover shifts while officers attend trainings. Category. Sinking Fund Account. Funding. The Police Department Career Development Reserve Account can be funded with reimbursement from the state, county or another municipality for the training the Town of Rockport provided to an officer they hired (the reimbursement is based on a percentage of the total academy training costs). This account may also be funded by direct appropriation in the annual budget, grants and/or donations. Amounts and Limits. The Police Department Career Development Reserve Account may not exceed an amount of $70,000, unless otherwise overridden by the Town of Rockport Select Board.

18. Police Vehicle and Equipment Reserve Purpose. The purpose of the Police Vehicle and Equipment Reserve is to fund either partially or completely the purchasing and/or equipping of a police vehicle or police officer. Category. Capital Equipment Reserve. Funding. The Police Vehicle and Equipment Reserve account shall be funded in accordance with the Criminal Forfeiture Assets Policy found in the Town of Rockport codes; may also be funded by direct appropriation in the annual budget; or by the sale of police vehicle(s) and/or equipment. Amounts and Limits. The Police Vehicle Purchase Reserve Account may not exceed $70,000 in a given fiscal year. Funding in excess of $70,000 per fiscal year shall be attributed to the Police Department Forfeiture Revenue Line and lapse into the undesignated fund balance at the end of the fiscal year.



19. Public Works Equipment Reserve Purpose. The purpose of the Public Works Equipment Reserve is to fund either partially or completely, the purchase or lease of Public Works equipment and/or vehicles. Category. Capital Equipment Reserve. Funding. The Public Works Equipment Reserve Account shall be funded by direct appropriation in the annual budget, grants, donations, and by the sale of equipment. Amounts and Limits. The Public Works Equipment Reserve Account shall not exceed $200,000.

20. Public Works Sand and Salt Shed Reserve Purpose. The purpose of the Public Works Sand and Salt Shed Reserve is to fund either partially or completely the purchase or repair of Public Works Sand and Salt Sheds.


Funding. The Public Works Sand and Salt Shed Reserve shall be funded by direct appropriation in the annual budget, grants, and donations.

Amounts and Limits. The Public Works Sand and Salt Shed Reserve shall not exceed $100,000.

21. Recreation Facilities Reserve Purpose. The purpose of the Recreation Facilities Reserve shall be to fund the cost of resurfacing the tennis and basketball courts, fencing replacement ballfield upgrades, and overall improvements to the recreation facilities. Category. Capital Improvement Reserve. Funding. The Recreational Facilities Reserve may be funded by direct appropriation in the annual budget, fundraising, grants and/or donations. Amounts and Limits. The Recreational Facilities Reserve shall not exceed $150,000.



22. Radio Reserve Purpose. The purpose of the Radio Reserve shall be to fund the cost associated with upgrading our emergency responders radios when the County changes to digital.

Category. Capital Equipment Reserve.

Funding. The Radio Reserve may be funded by direct appropriation in the annual budget, fundraising, grants and/or donations.

Amounts and Limits. The Radio Reserve shall not exceed $50,000.

23. Safety Reserve Purpose. The purpose of the Safety Reserve is to aid in safety related expenses to include but not limited to, safety enhancements or repairs to Town owned property, safety related training expense for Town employees, matching funds for safety related grants, and other items determined to be safety related by the Town Manager or Select Board.

Category. Sinking Fund Account.

Funding. The Safety Reserve may be funded by direct appropriation in the annual budget, transfer from unexpended insurance appropriation, Maine Municipal Association dividend payments for property and casualty insurance, workers compensation insurance, grants, and/or donations.

Amounts and Limits. The Safety Reserve shall not exceed $25,000.

24. Solar Power Reserve Purpose. The purpose of the Solar Power Reserve is to procure, maintain, and/or upgrade the solar panels utilized by the Town to offset electricity costs. Category. Capital Equipment Reserve. Funding. The Solar Power Reserve may be funded by direct appropriation in the annual budget, transfer from unencumbered surplus funds, grants, and/or donations. Amounts and Limits. The Solar Power Reserve shall not have a fund balance limit.



25. Town Office Building Reserve Purpose. The purpose of the Town Office Building Reserve is to offset large unforeseen expenses. This can also be used as a planning tool for large improvement or maintenance items.


Funding. The Town Office Building Reserve may be funded by direct appropriation in the annual budget, grants, and/or donations.

Amounts and Limits. The Town Office Building Reserve shall not have a fund balance limit.

26. Video Equipment Reserve Purpose. The purpose of the Video Equipment Reserve is to fund either partially or completely the purchase of equipment for the broadcast of Town meetings and community events. Category. Capital Equipment Reserve. Funding. The Video Equipment Reserve may be funded by direct appropriation in the annual budget or from Cable Franchise Fees, grants and/or donations. Amounts and Limits. The Video Equipment Reserve Account shall not exceed $25,000.

27. Walker Park Playground Reserve Purpose. The purpose of the Walker Park Playground Reserve is to fund either partially or completely, the purchase of playground equipment for Walker Park. Category. Capital Equipment Reserve. Funding. The Walker Park Playground Reserve may be funded by direct appropriation in the annual budget, grants and/or donations. Amounts and Limits. The Walker Park Playground Reserve shall not exceed $25,000.



Adoption and Signatures The Rockport Select Board has approved this Rockport Reserve Account Policy on November 12, 2019. All changes to take effect immediately. ____________________________________ Debra Hall, Chair ____________________________________ Denise Kennedy-Munger, Vice-Chair ____________________________________ Douglas Cole, Select Board Member ____________________________________ Jeffrey Hamilton, Select Board Member ____________________________________ Mark Kelley, Select Board Member


Glossary

TOWN OF ROCKPORT


ACCOUNTING SYSTEM:The total set of records and procedures that are used to record, classify, and report information on the financial status and operations of town government.

ACCOUNTS PAYABLE:A short-term liability account reflecting amounts owed to private person or organizations for goods and services received by a government (but not including amounts due to other funds of the same government).

ACCRUAL BASIS:The basis of accounting under which transactions are recognized when they occur, regardless of timing of related cash receipts and disbursements.

ADOPTED BUDGET:Refers to the budget amounts as originally approved by the Select Board and approved/voted by the public at the Annual Town Meeting, applicable to a single fiscal year.

APPROPRIATION:An authorization granted by the Select Board that permits officials to incur obligations against and to make expenditures of town resources.

ASSESSED VALUATION:The total value of all real and personal property in the Town that is used as a basis for levying taxes. Tax exempt property is excluded from the assessable base.

BOND:A written promise to pay a specified sum of money (called principal or face value) at a specified future date, plus periodic interest paid at a specified percentage of the principal (interest rate). In the budget document these payments are identified as "Long-Term Debt."

BUDGET:The financial plan for the operations of the Town for the year.

CAPITAL BUDGET:The capital budget includes projects that exceed $5,000 and may be budgeted, leased, mortgaged or bonded for a period of three years or more. The capital budget is separate from the annual town budget, but may be included in the annual budget for informational purposes and as a means of tracking the long term project expenses.

CAPITAL ITEMS:A category of account codes that identify major expenditures of public funds beyond maintenance and operating costs. Items may include vehicles, computer equipment, office furniture, and the acquisition or construction of a needed physical facility or improvements to land and/or buildings. Capital items have a value of $500 or more and have a useful economic lifetime of more than one year.

Glossary of Terms


CARRY-OVER FUNDS:Carry-Over Funds are the result of unspent appropriations in the prior year, new growth, the expansion of the tax base beyond what was projected, and increased revenues over estimated amounts. These funds are brought forward from the preceding fiscal year reserves. Appropriated carry-over funds are known as unreserved fund balance.

CASH MANAGEMENT:Management of cash flows in such a way that interest and penalties paid are minimized and interest earned is maximized. Checks received are deposited in a timely manner, and bills are paid no later than the due date unless discounts can be obtained by paying early. Future cash needs are determined, and cash on hand invested in interest-bearing secure accounts.

COMPARATIVE DATA:Information from prior fiscal periods provided to enhance the analysis of financial data of the current fiscal period.

COST:The amount of money or value exchanged for property or services.

COUNTY TAX:The annual county tax assessment levied annually by Knox County. The State of Maine Revenue Service provides annual municipal assessments from which the county calculates its tax rate. Taxes are payable on September 1 of each year; interest on unpaid taxes commences sixty days after the due date at a rate established annually by the state of Maine Revenue Service.

DEBT:An obligation resulting from the borrowing of money.

DEBT SERVICE:The accounting for payments of principal and interest on long-term debt.

DEFICIT:(1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period.

DEPARTMENTAL BUDGET:The financial plan for the operations of an individual department within the municipal government for the year.

DESIGNATED FUND BALANCE:Funds approved and set aside for a specific defined purpose by the Select Board, from the Town's overall fund balance.

EFFECTIVENESS:Term used in connection with the evaluation of internal controls and performance measurement. The degree to which an entity, program, or procedure is successful at achieving its goals and objectives.

EMPLOYEE BENEFITS:Employee benefit expenditures in the budget are the Town's share of employees' fringe benefits, including FICA, health insurance, life insurance, retirement, deferred compensation, unemployment, disability insurance, and workers' compensation.


ENCUMBRANCE:A reservation of funds for an anticipated expenditure prior to actual payment for an item. Funds are usually reserved or encumbered once a contracted obligation has been signed for an item, but prior to the cash payment actually being dispersed. Funds are often encumbered from one year to another, based on an anticipated expense.

EXPENDITURE:Payment in cash for current operating expenses, debt, and capital outlays.

EXPENSES:Charges incurred, whether paid or unpaid, for operations, maintenance, interest and other charges which are presumed to benefit the current fiscal year.

FAIR LABOR STANDARDS ACT (FLSA):

The FLSA sets minimum wage, overtime pay, recordkeeping and youth employment standards for employment subject to its provisions. Non-exempt covered employees must be paid at least the minimum wage and not less than one and one-half times their regular rates of pay for overtime hours worked.

FEES:

A general term used for any charges levied by the Town associated with providing a service permitting an activity or imposing a fine or penalty. Major types of fees include business and non-business licenses, fines and user charges.

FISCAL POLICY:The Town government's policies with respect to taxes, spending and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding.

FISCAL YEAR:In the Town of Rockport, the twelve months beginning July 1 and ending the following June 30.

FUND:A fiscal and accounting entity with a self-balancing set of accounts which is segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.

FUND BALANCE:The excess of a fund's assets over its liabilities and reserves. The excess balance is often referred to as "surplus". A negative fund balance is sometimes called a "deficit".FUND BALANCE, THE - See "The New Fund Balance"

GENERAL FUND:Accounts for the general operations of the Town. This fund accounts for all financial transactions and resources not required to be accounted for in an enterprise fund.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP):Government accounting and financial reporting is guided by what are referred to as "generally accepted accounting principles" (GAAP) applicable to governmental units. These standards were formulated through the voluntary action of several professional groups and are evaluated and updated by the Government Accounting Standards Board (GASB).


GOAL:A long-range desirable development attained by time-phased objectives designed to implement a strategy.

GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA):An association of public finance professionals founded in 1906 as the Municipal Finance Officers Association. The GFOA has played a major role in the development and promotion of GAAP for state and local government since its inception and has sponsored the Certificate of Achievement for Excellence in Financial Reporting Program since 1946.

GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB):The ultimate authoritative accounting and financial reporting standard-setting body for state and local governments.

GOVERNMENTAL FUNDS:Funds generally used to account for tax-supported activities. There are five types of governmental funds: the general fund, special revenue funds, debt service funds, capital project funds and permanent funds.

GRANT:A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the state and federal governments.

INTERGOVERNMENTAL REVENUES:Revenue from other governments primarily Federal and State grants, but also payments from other local governments.

INVESTMENT:Securities and real estate purchased and held for the production of income in the form of interest, dividends, rentals or base payments.

LIABILITY:Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed or refunded at some future date, not including encumbrances.

LINE ITEM:A specific expenditure category within a departmental budget, i.e. rent, travel, telephone, postage, printing, or office supplies. Defined by an appropriation number.

MPERS: Maine Public Employees Retirement System.

OTHER CONTRACTUAL SERVICES:A category of account codes which includes items such as alarm/security monitoring, street lights, public agency funding, government and school assessments, and miscellaneous grants.

OVERLAY:That amount of expenditure budgeted which has the affect of increasing the property tax levy, not to exceed 5% of the actual property tax levy, in order to cover potential property valuation adjustments necessary which would have the affect of reducing property tax collections.


PERSONNEL SERVICES: A category of account codes which identifies various classification of wages, salaries and overtime expenses.

POSITION:Placement of position within town government, describing duties and responsibilities to be performed by a person on a full-time, part-time, seasonal, temporary or stipend basis. For the purpose of the Town's Budget, the following definitions are used solely in describing the status and funding of positions:

Full-time Employee: Appointment of a budgeted position to work a standard work week of no less than 40 hours on a continuing and indefinite basis. All benefits apply in conformity with the established personnel policy.

Part-time Employee: Appointment of a budgeted position to work less than a standard work week on a continuing basis. Part-time employees are paid only for hours actually worked, and are not eligible for any other benefits except those mandated by federal and state laws. Temporary Employee: Appointment to work a standard work week, or less, on a regular basis but for a definite limited period of time, usually not to exceed six (6) months. Temporary employees are paid for hours worked and overtime is paid where applicable, but they receive no other benefits except those mandated by federal and state laws. Seasonal Employee: Appointment to a temporary position on a seasonal basis. The employee is terminated at the end of the applicable season, and such employees are paid only for hours actually worked, and are not eligible for any other benefits except those mandated by federal and state laws. On-Call Employee: Appointment to work on an intermittent and as-needed basis. Employees who are on call do not have a regular schedule but work as available and as-needed. Such employees are paid only for hours worked or by annual stipend, and are not eligible for any other benefits except those mandated by federal and state laws.

Contracted Individual: Retained under a contract between the Town and the individual. Such individual receives payments as negotiated by contract, and has no claim to benefits, except as specifically negotiated.

Student Employee: Appointment of school student during their enrollment in school, including summer employment. Students will be paid as determined by the Town Manager. Student employees are not eligible for benefits other than those mandated by federal and state laws.

PROPOSED BUDGET:The recommended Town Budget submitted by the Town Manager to the Select Board.

PURCHASED AND CONTRACTUAL SERVICES:A category of account codes which reflects services provided by contract (either written or verbal); subcontracts, advertising, printing, mileage reimbursement, training costs and other services.

RESERVE:An account that has been established either through appropriation, donation, excess surplus or other for a specified purpose.

REVENUE:Funds which the Town receives as income. It includes such items as fees from specific services, property taxes, grants and interest income.

SALARIES AND WAGES:FLSA Exempt Employees are paid a salary based on the work week; FLSA Non-Exempt Employees are paid hourly wages, subject to wages and overtime provisions of FLSA.


SUPPLIES:Supplies includes supplies of all types, which are consumed or deteriorated through use or which lose their identity through fabrication or incorporation into different or more complex units or substances.

TAX ANTICIPATION NOTES (TAN):Notes issued in anticipation of taxes which are retired usually from taxes and other revenues collected.

TAX INCREMENTAL FINANCING DISTRICT (TIF):Financing mechanism used to finance certain public improvements throughout a certain area defined within the Town. Expenditures from these projects are recouped in future years via an incremental tax levied upon the districts "captured assessed value" at the inception of the TIF agreement.

TAXES:Levied by the Town based on assessed values of real estate and personal property for the purpose of financing public services performed for the common benefit of its citizenry.

THE NEW FUND BALANCE:GASB 54 is effective for financial statements for periods beginning after June 15, 2010. Fund accounts will be reported in the following classifications: - Restricted - amounts constrained by external parties, constitutional provision or enabling legislation - Committed - amounts constrained by a government using its highest level of decision-making authority - Assigned - amounts a government intends to use for a particular purpose - Unassigned - amounts that are not constrained at all will be reported in the general fundThe new standards clarify the definitions of individual governmental fund types. It interprets certain terms within the definition of special revenue fund types, while further clarifying the debt service and capital projects fund type definitions.

UNENCUMBERED BALANCE:The year-end cash balance of a fund less outstanding encumbrances. The unencumbered balance at year-end in a fund together with the estimated revenues for the upcoming year determine the maximum amount available for appropriation in the next year's budget.

UNAPPROPRIATED FUND BALANCE:Fund balance at the close of a fiscal year that is not included in the annual budget.

UNDESIGNATED FUND BALANCE:Funds not earmarked for any specific purpose and used at the discretion of the Select Board, equal to at least 12% to 15% of the total annual budget comprising the proposed operating budget to be voted on at Town Meeting, the County Assessment, the School Assessment, the annual TIF payment and the estimated Overlay.
