Budget Guidelines FY 2026

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FIFTEEN ROPE FERRY ROAD   
WATERFORD, CT 06385-2886 
 
 
 
 
BOARD OF FINANCE 2025-2026 BUDGET REQUEST GUIDELINES  
 
 
DATE:  September, 2024 
 
BUDGET REQUESTS NOT ADEQUATELY PRESENTED OR JUSTIFIED MAY BE RETURNED, REDUCED, OR 
SIMPLY NOT APPROVED. 
 
SECTION A:  GENERAL INSTRUCTIONS 
 
All Town departments, boards, commissions and agencies are directed to use the following 
guidelines, attachments, and forms in the preparation of your Fiscal Year 2025-2026 budget.   
 
1. Every budget line item should be justified and explained to the maximum extent possible.  
The amount requested should not be a percentage increase from the previous year’s 
expenditure.  This includes detailed lists of all expenditures using, as a minimum, the previous 
24 months’ values.  For certain measurable items such as electricity, heat and gasoline, a 
minimum of 24 months of history should be disclosed to justify the volume of units used in 
calculating the need for FY2026. Please include the number of units being used to calculate 
your 2026 budget request.  If anomalies exist causing the 24-month historical use to be 
inaccurate, do not use it; however, please include an explanation on how the proposed 
budgeted amount was calculated.    
 
When applicable and measurable, please report metrics which reflect the level of service 
being provided annually by your department, examples as per below. 
 
• Number of Personal Contacts (Rec & Park, Youth & Family, Seniors, Library) 
• Number and Type of Responses (Fire and Police) 
• Measures of Foot Traffic (Town Hall Offices) 
 
These are types of indicators which will help justify requested budgets and changes from year-
to year.  
 
2. Comparisons to prior year budgets should be based on what was appropriated by the RTM, 
(i.e. do not include mid-year appropriations).  Be sure to identify any new cost items that have 
not appeared in earlier budgets. 
 
3. To ensure purchase quality, provide consistency and to determine appropriate costs for each 
item, all budget requests for the purchase of any equipment or supplies MUST be reviewed by 

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the Director of Finance or the Purchasing Agent in the Finance Director’s absence. When 
possible, similar equipment will be purchased for all departments to save costs for 
maintenance and supplies.  
 
All equipment must be budgeted under the equipment line and not under other lines (i.e. 
other supplies or maintenance of vehicles, etc.). 
 
4. Provide a detailed breakdown of all service contracts and maintenance & repair costs. These 
shall be reviewed with the Director of Finance or Purchasing Agent to ascertain if cost savings 
can be achieved by servicing similar equipment from many departments under one bill with 
prorated costs.  In addition, all such budget requests MUST be reviewed by either of these 
individuals to ensure all costs are consistent and appropriate.  Maintenance and Service 
contracts related to IT and Software & Hardware will be budgeted within the Information 
Technology Budget.  Please ensure your requests are forwarded the IT Manager to ensure 
they are included in the IT Budget Proposal. 
 
5. Personnel budgets for each department are established based on the number and 
classification of employees disclosed at the budget hearings.  Department heads must provide 
explanation for variance(s) between the annual personnel survey report provided by the 
Human Resources Director and the budgeted personnel count.  Transfer of funds from one 
51000 series line item to another for the purpose of creating additional positions or change of 
classification requires prior approval by the Personnel Review Board.  Departments Heads 
must disclose the assignment of any costs associated with re-assignment of personnel outside 
of their normal work function.  Please attach a detailed listing of positions under each 
category (i.e. administration).  Finance will provide Department Heads with information for 
your personnel budgets (i.e. salary, fringe benefits, etc.); however, finance staff will work with 
Department Heads to calculate overtime and other hours for specific departments. 
 
As detailed in #9, if a position is to be funded through a grant, the budget request must 
include the name of the grant, amount of grant funds requested and the total cost of the 
position if the grant award is not received. 
 
6. Provide a detailed listing of specific dues, conferences and other educational expenses and a 
rationale for this need.  These costs must be disclosed within this classification and not 
included under Training.  The Training Line Item must be restricted to mandated or required 
training only. 
 
• Provide a five-year history of mandatory training 
• Describe the changes year-to-year as the schedule requires  
 
7. Accounts with a $1 budgeted will be zeroed out and removed.  If funds are needed in a 
zeroed out account, a transfer request can be submitted with justification. 
8. A certified audit report of all funds appropriated during the last completed fiscal year should 
be supplied by public health nurses, Ledge Light Health District, seCTer, library and social 
service agencies.  Requests should also include a reporting of total Waterford residents 
serviced. 
 

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9. Any organization that receives funds from source(s) other than the Town or anticipates 
receiving funds from source(s) other than the Town is requested to disclose the source(s), 
amount received/anticipated and how those funds are or will be used.  Any organization that 
receives funding from outside sources and does not disclose those sources is required to 
provide an explanation.  For each source of funding please provide the amount received in the 
previous fiscal year, the amount received or expected in the current fiscal year and any 
amount expected in the next fiscal year, including grants.  In addition, for grant funds, include 
the line item from which the funds were expended, as well as a projection of anticipated grant 
funds for the next fiscal year. 
 
• The Utility Commission must provide a copy of its Sewer Enterprise Fun’s current fiscal 
year operating budget and its projected operating budget for Fiscal Year 2025-2026. 
 
10. Director of Fire Services is requested to provide a summary by line item for each company.   
Individual fire company allocations should be detailed in each fire services account line.  A 
summary by account number for each fire company should be included at the end of the 
budget request. 
 
11. The Youth and Family Services Bureau, Recreation and Park Department and the Senior 
Citizens Commission are expected to provide a summary of the past, current and projected 
size of each program and any revenue vs. cost information associated with fee based 
programs.  Provide a 3-year history of all programs offered but were subsequently cancelled 
and provide the reason for the cancellation. 
 
12. The Youth and Family Services Bureau, Recreation and Park Department and the Senior 
Citizens Commission shall provide a full accounting report for any grants, donations or special 
revenue received from sources other than the Town of Waterford for Fiscal Year 2023-2024 
and current data on Fiscal Year 2024-2025.  Said reports MUST be attached to the department 
Fiscal Year 2026 budget request. 
 
13. All departments MUST include a “Looking Ahead” paragraph.  The Board of Finance is 
requesting a summary of department’s long-term need projections to include staffing 
changes, contract changes and negotiations, and a bird’s eye view of capital needs.  Any 
department budgets without this overview may not have their budget request reviewed and 
approved until it is submitted. 
 

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SECTION B - FINANCE DEPARTMENT INSTRUCTIONS 
 
1. Review your schedule of fees charged, providing the rationale for those amounts.  Please 
report your revenues on the Schedule of Revenue.  This form should be used to report 
General Fund revenue only. 
 
2. Personnel costs for general government employees covered by expired or expiring union 
contracts will be calculated at the rate in effect at the expiration of the current contract.  
For budget purposes, finance will use 261 workdays/52.2 weeks (Monday-Friday) for 
calculating payroll figures for fiscal year 2025-2026. 
 
3. Calculate mileage reimbursement at 67.0 cents per mile (2024 IRS standard mileage rate).   
 
4. Calculate unleaded gasoline as follows. 
*Rates will be distributed as soon as available.  Currently negotiating FY26 pricing.  Please 
use current rates of $2.7648 per gallon. 
 
5. Calculate heating oil and diesel as follows:   
 
Ultra Low Sulfur Diesel Fuel;  
TBD per gallon (summer blend)  
Ultra Low Sulfur Diesel Fuel:  
TBD per gallon (winter blend)  
#2 Heating Oil  
 
 
TBD per gallon  
 
*Rates will be distributed as soon as available.  Currently negotiating FY26 pricing. Please 
use current rates of $2.7648/gallon (heating oil) and $2.7392/gallon (diesel). 
 
6. The Finance Office will provide all standard office supplies. (Only those supplies that are 
unique to your department needs and not available through the Finance Office should be 
reflected in your budget request.)  A list of standard office supplies provided by the Finance 
Office can be found on the “T” Drive in the Purchasing Folder for your reference.  Office 
furniture and equipment are not consumables and must be budgeted in department 
budgets. 
 
7. The Finance Office will provide black and white printing unless your requirement is unusual.  
Check with the Purchasing Agent before budgeting for any printing.  All color printing must 
be budgeted within your department’s operating budget at a rate of $.05 per page.     
 
8. Include a brief functional statement of the duties and responsibilities of your agency and 
submit the budget summary worksheet for your department.  This summary should include 
a list of any Connecticut statutes relating to the individual department.  A budget format 
template (MsWord) and budget worksheet template (Excel) can be found on the “G” 
Drive/Budget 2025-2026.  There are tabs along the bottom of the workbook for each 
department.  All budgets and supporting documentation must be submitted on 8 ½ x 11 
paper only.  If that drive is not available to your office, please contact the Finance Office as 
soon as possible.  Only these forms will be accepted.  Please do not submit PDF files or 
forms. 
 

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9. Any amounts proposed to be expended for gifts associated with illness, retirement, special 
personnel events or achievements, etc. must be submitted to the First Selectman with 
justification for inclusion in the Board of Selectmen’s budget.  Traditional employee 
performance awards and citations are permissible through departmental budgets but must 
be described in your budget justification. 
 
10. Any department with employees covered under the GGA Contract or Non-Union 
Management Professionals whose sick time will exceed the maximum accrual allowed by 
the GGA Contract, must budget the value of the estimated overage under Fringe Benefits 
by individual calculated as follows: 
 
Current hourly rate of pay - (employee’s annual salary on their anniversary date 
divided by 2080 hours) times 50% of the numbers of hours over the maximum (175 
days) if hired prior to July 1, 2006.  This amount will be deposited into the employee’s 
HRA. 

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SECTION C – ADDITIONAL BUDGET INSTRUCTIONS 
 
It is recognized that much work goes into the preparation of your budgets and your efforts and 
cooperation are acknowledged and appreciated.  Budget request pages should be numbered and all 
graphs should be submitted in color. 
 
Please email your budget documents to Kim Allen, kallen@waterfordct.org no later than the close of 
business on December 13, 2024.  Budgets should be emailed in their original format.  PDF files will 
not be accepted.  Budgets that require commission approval should include a copy of the meeting 
minutes that show the commission’s vote to approve the FY25 budget request. 
 
If you are unable to email your budget, please send two copies of your final budget to the Finance 
Office no later than close of business on December 14, 2024.  Your budget must be single-sided, 
indexed, paginated and submitted without staples.  You must be in attendance for your budget 
review session in accordance with the attached schedule.    
 
Glenn Patterson, Chairman 
Board of Finance 
 
 
 
Attachments: 
• Schedule of Revenues (general and special fund) 
• Budget Workbook – Department 
• Uniform Budget Forms 
• Personnel-Fringe Benefit Template 
(These documents are also available on the ‘G’ Drive/Budget 2025-2026)