Budget Committee

Minutes

January 26, 2008

Official as of February 9, 2008

Chairman Daniel McNally calls the work session to order at 9:00 a.m.

PRESENT: Chairman Daniel McNally, Vice-Chairman Robert Holden, Selectmen Representative Ken Curley, School Board Representative Janabeth Reitter, Herb Johnson, Ben Edwards, Nona Holmes, Lucy Edwards,
Board Administrator Linda Smith, and Board Secretary Lisa Fellows-Weaver. 
Water District Representative John Jacobsmeyer arrives at 9:15 a.m. Bob Bailey arrives at 9:20 a.m.

TOWN OFFICIALS PRESENT:
Finance Administrator Sandy Garrett

ABSENT: Shelley Bobowski and Colleen Pingree, excused.

PUBLIC HEARING ~ TOWN:
Chairman Daniel McNally opens the public hearing portion of the town at 9:00 a.m.

Ken Curley provides an overview of the town’s operating budget noting the totals for each department and percentages of increases or decreases. 

Page: 1: Dept. 41301~Selectmen:
Mr. Curley states that there is no change. 

Page: 1: Dept. 41302~Town Administrator:
Mr. Curley states that the total is $53,126.11, a decrease of 30% from last year. 

Page: 1: Dept. 41303~Moderator
Mr. Curley states that the total is $699.73. He states that this is an increase of 325%.

Page: 1-2: Dept. 41309~Executive Office
Mr. Curley states that the total is $177,368. Mr. Curley states that this is a 10% increase.

Page: 2: Dept. 41401~Restoration of Records
Mr. Curley states that the department is level funded at $1,000.

Page: 2-3: Dept. 41402~Voter Registration
Mr. Curley states that the total is $3,806.28, an increase of 335%.

Page: 3: Dept. 41403~Elections
Mr. Curley states that the total is $6,186.94, an increase of 163% over last year.

Page: 3-4: Dept. 41501~Finance Administration
Mr. Curley states that the department total is $66,765.31, an increase of 187% over last year.

Page: 4: Dept. 41502~Audit Services
Mr. Curley states that the department total is $14,500. He states that this is  an increase of 161% over last year.

Page: 4: Dept. 41503~Assessing Admin
Mr. Curley states that the department total is $53,125. He states that this is a decrease of .6% from last year.

Page: 5: Dept. 41504~Tax Collector/Town Clerk
Mr. Curley states that the department total is $107,809.30, an increase of 10% over last year.

Page: 5-6: Dept. 41505~Treasurer
Mr. Curley states that the budget committee recommended total is $11,320.88. He adds that this is an increase of 10% over last year.
Page: 6: Dept. 41509~Budget Admin.
Mr. Curley states that this department is level funded this year, $1,340.

Page: 6: Dept. 41510~Trustees of the Trust Fund
Mr. Curley states that the department total is $4,075., which is a 29% decrease from last year.

Page: 6: Dept. 41531~Legal Operations Services
Mr. Curley states that the department total is $30,000, which is a 14% decrease from last year.

Page: 6: Dept. 41533~Claims, Judgments, Settlements
Mr. Curley states that this department is level funded at $25,000.

Page: 6-7: Dept. 41552~Personnel Administration
Mr. Curley states that the total is $35,058. This is a 9.5% increase over last year.

Page: 7: Dept. 41911~Planning & Development
Mr. Curley states that the total is $58,805.40, which is a 5% decrease from last year.

Page: 7: Dept. 41913~Zoning Board of Adjustments
Mr. Curley states that the total is $9,350. This is a 18% decrease from last year.

Page: 8-10: Dept. 41941~General Government Buildings (GGB)
Mr. Curley states that the total is $104,951. This is a 6.8% increase over last year.

Page: 8: Dept. 41951~Cemeteries
Mr. Curley states that the total is $6,600., a 14% increase over last year.

Page: 8: Dept. 41961~Insurance
Mr. Curley states that the total is $31,000., a 6.9% increase over last year.

Page: 8: Dept. 41974~Facility/Highway Committee
Mr. Curley states that the total is $1,500. He explains that this is a stipend for the secretary for the facilities and highway committees. 

Page: 9: Dept. 42111~Police Commission
Mr. Curley states that the total is $8,392.34, an increase of 32%.

Page: 9-10: Dept. 42112~Police Department
Mr. Curley states that the recommended total is $574,606.37, an increase of 6.5% over last year.

Page: 10-12: Dept. 42211~Fire Department
Mr. Curley explains that the increase is 2% over last year and the recommended total is $316,859.71.

Page: 12: Dept. 42217~Medical Services
Mr. Curley states that the recommended total is $502. and is level funded. 

Page: 12-13: Dept. 42401~Building/Code Enforcement
Mr. Curley states that the budget committee’s recommended total is $87,923.93 and is a decrease of 6.2%.  

Page: 13: Dept. 42901~Emergency Management
Mr. Curley states that the total is $705., level funded from last year.   

Page: 13-14: Dept. 43111~Highway Administration
Mr. Curley states that the total is $158,416.15 and is an increase of 2%.

Page: 14: Dept. 43121~Paving & Reconstruction
Mr. Curley states that the recommended total is $345,000. and is a decrease of .6%.  
Page: 14: Dept. 43122~Highway Cleaning and Maintenance
Mr. Curley states that the total is $43,500. and is an increase of 5.6%.

Page: 14-15: Dept. 43125~Snow and Ice Control
Mr. Curley states that the total is $104,001. and is an increase of 41%.

Page: 15: Dept. 43163~Street Lighting
Mr. Curley states that the budget committee’s recommended total is $750., which is a 50% decrease from last year.   

Page: 15-16: Dept. 43211~Sanitation Administration
Mr. Curley states that the total is $118,950.23, an increase of 32%.

Page: 16: Dept. 43242~Solid Waste Trans Costs
Mr. Curley states the total is $13,670. 

Page: 16: Dept. 43243~Solid Waste Disposal
Mr. Curley states that the total is $39,414., which is a decrease of 47% from last year.

Page: 16-17: Dept. 44111~Health Department
Mr. Curley states that the total is $14,130.78., which is an increase of 6.9% over last year.

Page: 17: Dept. 44141~Animal Control
Mr. Curley states that the total is $15,212.06., which is a 19% decrease.

Page: 17-18: Dept. 44151~Health Agencies-Children
Mr. Curley states that the total is $30,378.25., which is a 3% decrease.

Page: 18: Dept. 44411~Welfare Administration
Mr. Curley states that the total is $10,947. This is an increase of 8.6% over last year.

Page: 18-19: Dept. 44451~Medical Payments-Welfare
Mr. Curley states that the total is $1,500. This is an increase of 50% over last year.

Page: 19: Dept. 44452~Welfare Vendors Payments
Mr. Curley states that the total is $23,605., which is an increase of 63%.

Page: 19-20: Dept. 45201~Parks and Recreation
Mr. Curley states that the total is $66,345.63., which is an increase of 12.8%.

Kate McNally asks for additional information regarding the beach coordinator position’s salary for $7,000. Mr. Curley explains that the selectmen separated out all beach activities from the recreation director position as there is not enough time to do deal with summer camp and the coordination of lifeguards and beaches. Mr. Curley states that hours have been increased for a lifeguard position who will take over the beach duties. Ms. McNally states that the salary is large for the position. She asks how much is for the lifeguard’s time and how much is for the beach coordinator. Mr. McNally states that this line, line 123, is solely for the activities for scheduling lifeguards, monitoring, and maintenance of all beach equipment. Ms. Garrett states that the lifeguard salary is for May to September and there will be variable hours to each duty. Coordinator duties are explained. Ms. Garrett further explains that the hourly rate is $10.90 and is based on 20-25 hours. She explains that the lifeguarding portion may be less money; however she needed a base figure to begin with. She adds that all of the salary will be from line 123.

9:15 Mr. Jacobmeyer arrives and 9:20 Mr. Bailey arrives.

Page: 20: Dept. 45501~Library
Mr. Curley states that the total is $170,508.79., an increase of 8.2%.

Page: 21: Dept. 45831~Patriotic Purposes
Mr. Curley states that the total is $3,500., a decrease of 22%.

Page: 21: Dept. 45890~PD Wage Grant Programs
Mr. Curley states that the total is $1,017., an increase of 1.7%.

Page: 21: Dept. 45899~Donations
Mr. Curley states that this is level funded at $1,000.

Page: 21-22: Dept. 46111~Conservation
Mr. Curley states that the total is $13,393. 

Page: 22: Dept. 46510~Economic Development
Mr. Curley states that the department is level funded at $453.

Page: 22: Dept. 47231~Interest on T.A.N.
Mr. Curley states that the total is $15,000., which is an increase of 50%.

Page: 22: Dept. 46591~CDBG Expenditures Misc.
Mr. Curley states that the total for this department is $0.

Town’s Total Operating Budget
Mr. Curley states that the total recommended figure from the budget committee is $2,993,318.44.

Ms. Smith states that there were some changes made by the selectmen at their recent meeting. Mr. Curley states that the selectmen added $3,000. to the police department’s budget for line 335/Security Camera System due to the fact that funds were not expended as a purchase order was not received and the funds were not encumbered. Mr. Curley also adds that a similar issue occurred for the planning board and the selectmen added $5,000 to the planning board’s budget for a matching grant for the NH Estuaries Project. Mr. Curley states that there is a grant matching fund expendable trust; however, the selectmen had already motioned to place the money into the operating budget.

Barbara Gendron asks what the percentage increase is for the selectmen’s proposed budget. Mr. Curley replies 5.3%.

Warrant Articles:
Mr. Curley explains that there were two warrant articles that were overlooked. These two have since been addressed and added to the warrant articles. Mr. Curley reads the warrant articles as follows:

Mr. Curley reviews the warrant articles as follows:
$54,250. Facility Committee Expendable Trust Fund: No discussion is held.

$10,000. Town Hall Improvement Capital Reserve Fund: No discussion is held.

$33,000. Police Department Vehicle Purchase: No discussion is held.

Operating Budget: Mr. Curley states that the selectmen do not recommend the budget committee’s proposed figure of $2,993,318.44.

Adding Numeric Tally of Board of Selectmen & Budget Committee to   Warrant Articles: Mr. Curley explains that this article approves what the town has already been doing. He states that this was requested by the people and up until now there was no authority for adding this information.

$28,000. Cable Expendable Trust Fund: No discussion is held.

$50,000. Special Duty Coverage: No discussion is held.
Lease/Purchase Fire/Rescue Department New Fire Engine: No discussion is held.

$32,600. Recreation Department Van: No discussion is held.

$10,000. Highway Equipment Capital Reserve Fund: No discussion is held.

$20,000. Lagoon Maintenance & Repair Expendable Trust Fund: No discussion is held.

$800. Cemetery Improvement Expendable Trust Fund: No discussion is held.

$47,823. Fire Trust Fund: No discussion is held.

$10,521.31. Transfer Station Expendable Trust Fund: No discussion is held.

$5,000. Upgrade of Records Retention Area: No discussion is held.

$3,000. Milfoil Control Treatment Program Expendable Trust Fund: No discussion is held.

$10,000. Benefit Vested Time Expendable Trust: No discussion is held.
Ms. McNally asks if it is possible to include the balances of the trust funds and have this information available at town meeting. Ms. Garrett replies that the balances are not available at this time, only in/out figures. Ms. Smith states that this information is included in the town report.

Ms. McNally asks if there is any impact for the transfer station expendable trust fund. Mr. Curley replies no as the funds are from recycled materials. 

With no further discussion Mr. McNally opens the work session.

Town Warrant Articles:
$10,521.31. Transfer Station Expendable Trust Fund
Ms. Edwards makes a motion, second by Mr. Johnson, to recommend the  warrant article for $10,521.31 for the transfer station expendable trust,   as written. VOTE: YES: RH, HJ, RB, BE, NH, LE, JJ, JR, KC, DM. Motion passes unanimously; 10/0.

$10,000. Benefit Vested Time Expendable Trust
Ms. Edwards makes a motion, second by Mr. Holden, to recommend the  warrant article for $10,000. for the benefit vested time expendable trust,   as written. Ms. Holmes asks if there is a tax impact. Mr. Curley replies yes, .02. Mr. Holden asks for an explanation of the article. Mr. Curley explains that this article is for the trust fund that was established for employee’s accrued time should they retire or leave. The funds cover the payments of benefits accrued rather than the payment coming out of the operating budget, which was difficult to budget for. He states that the accruals are sick time, vacation time and comp time. He adds that this fund has been used over the recent years. Mr. Bailey asks if anything was spent when the previous town administrator left. Mr. Curley replies yes, approximately $11,000. VOTE: YES: RH, HJ, RB, BE, NH, LE, JJ, JR, KC, DM. Motion passes unanimously; 10/0.

With no further discussion, Mr. McNally closes the work session and opens the public portion. He provides an overview of the actions taken by the budget committee in the work session and explains that the committee has recommended two new warrant articles, $10,521.31 for the Transfer Station Expendable Trust Fund and $10,000. for the Benefit Vested Time Expendable Trust Fund. With no public comments, Mr. McNally opens the public hearing for the school.

PUBLIC HEARING ~ SCHOOL:
School Board Vice Chair Janabeth Reitter is present representing the school board along with Business Administrator Bill Tappan. Ms. Reitter reviews the budget committee recommendations as follows:

Page: 1-2: Regular Education
Ms. Reitter states the total for this department is $6,570,728.49.

Page 2-3: Special Education Programs
Ms. Reitter states the total for this department is $2,092,610.79.

Page 3: Vocational Programs
Ms. Reitter states the total for this department is $10,588.10.
Page 3-4: Co-Curricular Programs
Ms. Reitter states the total for this department is $57,035.93.

Page 4: Summer School
Ms. Reitter states the total for this department is $3,830.60.
 
Page 4: Attendance
Ms. Reitter states the total for this section is $2.00.

Page 4-5: Guidance Services
Ms. Reitter states the total for this department is $106,850.35.

Page 5: Health Services
Ms. Reitter states the total for this department is $78,903.23.

Page 5-6: Special Contracted Services
Ms. Reitter states the total for this department is $137,428.

Page 6: Speech Services
Ms. Reitter states the total for this department is $85,833.50.

Page 6: Improvement of Instruction
Ms. Reitter states the total for this department is $54,112.94.

Page 6-7: Library
Ms. Reitter states the total for this department is $64,404.80.

Page 7: Technology
Ms. Reitter states the total for this department is $130,919.39.

Page 7-8: School Board Services
Ms. Reitter states the total for this section is $56,686.03.

Page 8: S.A.U.:
Ms. Reitter states the total for this section is $281,424.

Page 8-9: Office of the Principal
Total is $273,016.81.

Page 9: Dept. 2520~Fiscal Services
The total is $62,493.21.

Page 9-10: Operation and Maintenance of Plant
Ms. Reitter states the total for this section is $499,338.22.

Page 11: Transportation Services
Ms. Reitter states the total for this section is $588,142.

Page 11: Building Improvements
Ms. Reitter states the total for this section is $2.

Page 11: Debt Service
Ms. Reitter states the total for this section is $402,520.

Page 11: Capital Reserve
The total is $0.

Page 12: Total Food Services
Ms. Reitter states the total for this section is $144,614.84.

Page 11: Total General Fund Budget
Ms. Reitter states the total is $11,556,870.39.

Page 13: Total Operating Budget
Ms. Reitter states the operating budget total is $11,701,485.23. This is an increase of $773,511.32, a 7.08% increase.

Ms. McNally states that she has not received the information she requested relative to the school board’s non public meeting when the decision was made to expend the entire school board salary line for members who did not fulfill their term. Ms. Reitter replies that it is her understanding that the issue has been tabled and has not been revisited. Ms. Reitter states that she will look into this and get back to her. Mr. Tappan adds that he has checked for the information and did not find any record.

Warrant Articles:
Ms. Reitter reviews the warrant articles as follows:
1. School Operating Budget
The amount is provided as $11,701,458.23

2. $20,000. Upgrading the Athletic Fields
No discussion is held.

3. $17,404. Upgrading the Courtyard Area
No discussion is held.
4. $25,000. Capital Reserve Fund– RSA Ch. 35
Ms. Reitter states that the balance is $113,815.20.

5. $25,000. Capital Reserve for Capital Improvements
Ms. Reitter states that the balance is $94,856.43. Ms. Reitter adds that this article is recommended by the school board and the budget committee. 

6. $10,200. Summer Month Student Support Program
Ms. Reitter states that this article is recommended by the school board and the budget committee. 

PUBLIC HEARING ~ WATER DISTRICT
Mr. Jacobsmeyer is present representing the water district. He reviews the budget and explains that once again, this year all expenses for the water district are paid from revenues.

Finance Administration
Mr. Jacobsmeyer states that this line covers the postage for billings. He adds that this section increased from $465. to $818.

Legal Expenses
Mr. Jacobsmeyer states that this line is level funded at $501. as the district does not perceive any legal issues.

Insurance
Mr. Jacobsmeyer states that the line is $600. $535. was spent. 

General Government
Mr. Jacobsmeyer states that this line is level funded at $65. $35. was spent. 

Water Services
Mr. Jacobsmeyer states that this section is the major portion of budget. $17,395. was the 2007 budget. 2008 proposed is $16,365. 2007 actual expended was $13,542.

Water District Bottom Line
Mr. Jacobsmeyer states that the total bottom line is $29,007.02.

Warrant Articles
Mr. Jacobsmeyer provides an overview of the water district’s warrant articles.
4. $18,518. General Operating Expenses. $18,518. No discussion is held.

5. $1,000. Water District Expendable Trust for Repairs. No discussion is held.

6. $9489.02. Water District Capital Reserve Fund for System Enhancements. No discussion is held.

With no further discussion, Mr. McNally closes the public hearing for the water district, school, and town and opens the work session. 

Mr. Bailey makes a motion, second by Mr. Johnson, to sign all necessary budget forms now. VOTE: YES: RH, HJ, RB, BE, NH, JJ, JR, KC, DM. NO: LE. Motion passes; 9/1. Ms. Edwards states that she would prefer to see all of the actual figures noted on the documents prior to signing.

Ms. Edwards, Mr. McNally, and Mr. Holden will review the documents for accuracy, when made available. 

Mr. Johnson makes a motion, second by Mr. Holden, to recess the meeting until Saturday, February 9 at 9 a.m. VOTE: YES: RH, HJ, RB, BE, NH, LE, JJ, JR, KC, DM. Motion passes unanimously; 10/0.

Respectfully submitted,

Lisa Fellows-Weaver
Board Secretary