Representative Town Meeting Budget and Special Meeting - DAY 2 (linked)

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TOWN OF wwATERFORD
GENERAL FUND
2023-2024 PROPOSED BUDGET
DEPT/AGENCY: 10121 CONTINGENCY
2021/2022 | 2022/2023 | 2022/2023 | ACTUALEXPEND& | 2023/2024 | 2023/2024 | Department | Department
LINE ACTUAL "RTM ADDITIONAL/ | ENCUMBAS OF | DEPT/AGENCY| APPROVED | Request$ | Request %
ITEM DESCRIPTION EXPENDED | APPROP. | TRANSFERS 9/30/22 REQUEST BD/COMM. | _ Increase Increase
MISCELLANEOUS
59010 |CONTINGENCY 261,923 265,000 3,271 265,000 0 0.00%
SUBTOTAL 261,923 265,000 4) 3,271 265,000 0 fr) 0.00%
DEPARTMENT TOTAL 261,923 265,000 ) 3,271 265,000 0 0 0.00%

TOWN OF WATERFORD
FY2024 BUDGET REQUEST >
CONTINGENCY (10121)
BUDGET FUNCTION
Section 7-348 of the Connecticut General Statues provides that “the estimate of expenditures
submitted by the Board of Finance to the annual town meeting or annual budget meeting may
include a recommended appropriation for a contingent fund in an amount not to exceed three
percent (3%) of the total estimated expenditures for the current fiscal year.”
Specific use of the 2023-2024 contingency is unknown at this time; the amount is appropriated
for the use of unanticipated expenses. Examples of unanticipated expenses include:
e Payment of accrued time for employee retirement
e Pension contribution rate increases (the Town is not notified of its contribution rate
until February)
e Accrued vacation/sick time buy-outs at termination
e Union negotiated contracts finalized during the year
Expected contract settlements during the FY24:
o GGA Union Contract
e Other unanticipated expenditures that may arise during the course of the fiscal year

TOWN OF WATERFORD
_ FY2024 BUDGET REQUEST
CONTINGENCY (10121)
BUDGET SUMMARY
The FY2024 budget request remains flat.

TOWN OF WATERFORD
PROPOSED CONTINGENCY BUDGET
2023/2024 FISCAL YEAR
CONTINGENCY FUND CALCULATION AT 3% of 2023 ADOPTED EXPENDITURES
GENERAL FUND 35,889,505
BOARD OF EDUCATION 52,109,124
CAPITAL 4,184,954
DEBT SERVICE 7,197,640
PROJECTED EXPENDITURES 2022 99,381,223
3% OF EXPENDITURES 2;981,437
PROPOSED CONTINGENCY BUDGET 265,000
AMOUNT. USED
AS A-% OF
ADDITIONAL ACTUAL CONTINGENCY % OF PRIOR CONTINGENCY ACTUAL
FISCAL YEAR ADOPTED BUDGET | APPROPRIATION | EXPENDITURES {) | APPROPRIATION | YEAR BUDGET USED EXPENDITURES
2022-2023 99,381,223 0 24,066,304 265,000 0.27% 4,496 0.02%
2021-2022 97,005,544 1,800,000 97,769,514 265,000 0.28% 261,923 0.27%
2020-2021 95,978,230 0 93,822,142 265,000 0.28% 204,072 0.22%
2019-2020 95,267,503 0 94,482,714 250,000 0.27% 201,682 0.21%
2018-2019 93,146,501 800,000 92,983,504 265,000 0.29% 114,934 0.12%
2017-2018 90,791,493 693,075 90,692,176 245,000 0.28% 241,001 0.27%
2016-2017 89,048,631 0 88,457,466 265,000 0.31% 233,498 0.26%
2015-2016 86,328,469 0 85,729,177 245,000 0.28% 245,000 0.29%
2014-2015 86,972,410 0 86,720,266 245,000 0.30% 245,000 0.28%
2013-2014 81,732,977 0 80,914,330 250,000 0.32% 102,556 0.13%
2012-2013 78,790,589 0 78,339,868 250,000 0.34% 249,696 0.32%
2011-2012 74,335,161 0 73,950,456 250,000 0.35% 239,326 0.32%
2010-2011 72,010,209 180,173. 71,986,018 250,000 0.36% 25,000 0.03%
2009-2010 69,945,242 0 69,945,242 250,000 0.36% 250,000 0.36%
AVERAGE 252,500 0.31% 0.23%
as OF 9/30/22

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TOWN OF WATERFORD
2022-2023 CONTINGENCY TRANSFERS
DEPARTMENT
ACCOUNT
PURPOSE
BOARD OF
FINANCE
APPROVAL
AMOUNT
TRANSFERRED
BALANCE
2022-2023 APPROPRIATION
$265,000.00
Police
32923-55898
De-escalaton & Communication CIP Project
7/20/2022
(775.00)
$264,225.00
Police
32923-55897
Cell Bench Safety Overlay
9/7/2022
(2,496.00)
$261,729.00
Rec & Park
10137-53080
Vehicle Maintenance
(1,225.00)
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00
$260,504.00 |
$260,504.00
$260,504.00
$260,504.00
TOTAL TRANSFERS FROM CONTINGENCY
$4,496.00

TOWN OF WATERFORD
2021-2022 CONTINGENCY TRANSFERS
BOARD OF
FINANCE AMOUNT
DEPARTMENT ACCOUNT PURPOSE APPROVAL TRANSFERRED BALANCE
2021-2022 APPROPRIATION $265,000.00
Youth & Family Services 10119-52030 (professional fees) Counseling Services 4/13/2022 (5,000.00); $260,000.00
Youth & Family Services 10119-51210 (clerical & technial) Receptionist Position 11/10/2021 (62,992.00)| $197,008.00
10119-51910 (FICA) Taxes for Position 11/10/2021 (3,733.00)| $193,275.00
Insurance 10112-52201 (LAP) Cyber Security Insurance Premium 8/11/21 (77,273.00)| $116,002.00
IT 10147-54130 (computer equipment) New firewall 8/11/21 (5,463.00)| $110,539.00
IT ; 10147-52043 (service contracts} New MFA contract 8/11/21 (5,226.00}| $105,313.00
First Selectman 10101-52030 (professional fees) Jay Levin contract 7/21/21 (24,000.00}| $81,313.00
Planning Employee Retirement 5/18/22 (78,236.00) $3,077.00
TOTAL TRANSFERS FROM CONTINGENCY
$261,923.00

TOWN OF WATERFORD
2020-2021 CONTINGENCY TRANSFERS
BOARD OF
FINANCE AMOUNT
DEPARTIMENT ACCOUNT PURPOSE APPROVAL TRANSFERRED BALANCE
2020-2021 APPROPRIATION $265,000.00
Police Capital 32921-55864 Body Cameras 8/8/2020 (11,850.00)} $60,928.00
Fire Services 10123-51410, firefighting & 51920 (FICA) FLSA Claim Settlement 10/23/20 (77,044.00)| $187,956.00
Police Department 10129-53220 (marine patrol supplies} Replacement Generator for Patrol Boat 2/10/21 (16,566.00)| $171,390.00
information Technolgoy 10147-52043 (contracts} PD Records Management Software 2/10/21 (33,639.00)! $137,751.00
Library 10136-5110 (adminsitration) Payout to Administrator 2/10/21 {44,471.00}| $93,280.00
Town Clerk various Election needs 6/30/21 (4,024.00}) $89,256.00
Youth & Family 10119-51110 (administration) Additional Staff Salary 6/30/21 (3,758.00)} $85,498.00
Youth & Family 10119-51210 (clerical) Additional Staff Salary 6/30/21 (12,720.00)| $72,778.00
$60,928.00
$60,928.00
$60,928.00
$60,928.00
$60,928.00
$60,928.00
$60,928.00
$60,928.00
$60,928.00
$60,928.00
$60,928.00
TOTAL TRANSFERS FROM CONTINGENCY $204,072.00

TOWN OF WATERFORD
2019-2020 CONTINGENCY TRANSFERS
DEPARTMENT
ACCOUNT
PURPOSE
BOARD OF
FINANCE
APPROVAL
AMOUNT
TRANSFERRED
BALANCE
2019-2020 APPROPRIATION
$250,000.00
First Selectman
10101-52020 Postage
State of CT mailing for Vietname era award ceremony
12/11/19
(200.00)
$249,800.00
Building Maintenance
10111-55030 Public Improvements
to complete necessary town facility maintenance (window
films, roof repairs, sump pump)
3/11/20
(10,000.00)
$239,800.00
First Selectman
10101-53119 Emergency Expenditures
to cover COVID-19 expenditures
9/9/20
(191,482.31)
$48,317.69
$48,317.69
$48,317.69
$48,317.69
$48,317.69
$48,317.69
$48,317.69
$48,317.69
$48,317.69
$48,317.69.
$48,317.69
$48,317.69
$48,317.69
$48,317.69
$48,317.69
$48,317.69
$48,317.69
TOTAL TRANSFERS FROM CONTINGENCY
$201,682.31

TOWN OF WATERFORD
2018-2019 CONTINGENCY TRANSFERS
BOARD OF
FINANCE AMOUNT
DEPARTMENT ACCOUNT PURPOSE APPROVAL TRANSFERRED BALANCE
2018-2019 APPROPRIATION $265,000.00
CIP 10138-55832 transfer to CIP 9/12/18 (35,493.00)| $229,507.00
Registrar 10102-51320 Election Activities 10/10/18 (8,677.00)} $220,830.00
Registrar 10102-52070 Reimbursable Expenses 10/10/18 (160.00)} $220,670.00
Registrar 10102-52080 Telephone 10/10/18 (54.00)| $220,616.00
Registrar 10102-53020 Other Supplies 10/10/18 (2,679.00)| $217,937.00
BOF 10103-52030 Professional Fees 1/9/19 (6,900.00)| $211,037.00
Assessor 10104-51110 Administration 7/17/19 (5,662.02)} $205,374.98
Assessor 10104-51210 Professional Fees 7/17/19 (1,367.19)| $204,007.79
Assessor 10104-51920 FICA 7/17/19 (151.00)! $203,856.79
Assessor 10104-52030 Professional Fees 7/17/19 (10,662.60)| $193,194.19
Assessor 10104-53200 Pricing 7/17/19 (641.00)| $192,553.19
Tax Collector 10106-52120 Professional Fees 7/17/19 (1,272.53)| $191,280.66
Legal 10108-52030 Professional Fees 7/17/19 (4,413.00)| $186,867.66
Police 10129-53090 Fuel & Lubricants 7/17/19 (14,435.00)| $172,432.66
Human Resources 10145-51210 Professional Fees 7/17/19 (2,367.00)} $170,065.66
First Selectman 10101-52030 Professional Fees 7/17/19 (20,000.00)| $150,065.66
TOTAL TRANSFERS FROM CONTINGENCY $114,934.34

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TOWN OF WATERFORD
2017-2018 CONTINGENCY TRANSFERS
BOARD OF
FINANCE AMOUNT
DEPARTMENT ACCOUNT PURPOSE APPROVAL TRANSFERRED BALANCE
2017-2018 APPROPRIATION $245,000.00
IT 10147-54130 Computer System _ 8/9/17 (5,200.00) $239,800.00
Building Maintenance 10111-55030 Building Improvements 1/10/18 (5,000.00)} $234,800.00
First Selectman 10101-52030 Professional Fees 3/14/18 (60,000.00)| $174,800.00
Building Maintenance 10111-55030 Building Improvements 5/16/18 (13,178.00)} $161,622.00
Zoning BOA 10115-52010 Advertising 6/13/18 (1,000.00)| $160,622.00
Retirement 10116-51930 Hypertension/Heart Disease 7/18/18 (106,789.00)| $53,833.00
Retirement 10116-51940 Pension Contribution 7/18/18 (20,413.00)| $33,420.00
Building Department 10118-51110 Administration 7/18/18 (24,842.00)! $8,578.00
Human Resources 10145-52030 Professional Fees 7/18/18 (129.00)} $8,449.00
Human Resources 10145-51210 Clerical/Technical 7/18/18 (474.00) $7,975.00
Human Resources 10145-51110 Administration 7/18/18 (3,976.00)| $3,999.00
$3,999.00
$3,999.00
$3,999.00
$3,999.00
$3,999.00
$3,999.00
$3,999.00
$3,999.00
TOTAL TRANSFERS FROM CONTINGENCY
$241,001.00

TOWN OF WATERFORD
2016-2017 CONTINGENCY TRANSFERS
BOARD OF
FINANCE AMOUNT
DEPARTMENT ACCOUNT PURPOSE APPROVAL TRANSFERRED BALANCE
2016-2017 APPROPRIATION $265,000.00
Registrar 10102-51010 Elected Officials 7/20/16 (8,302.00)| $256,698.00
Registrar 10102-51920 FICA 7/20/16 (635.00)| $256,063.00
10638-55804 12/14/16 (4,664.00)| $251,399.00
Rec & Park 10137-51620 Programs 2/15/17 (20,000.00}) $231,399.00
Building Maintenance 10111-55030 3/5/17 (5,000.00)} $226,399.00
Finance 10107-54130 Computer Support 4/12/17 (4,770.00)} $221,629.00
10110-52030 Professional Fees 5/17/17 (9,650.00)} $211,979.00
Assessor 10104-51110 Administration 7/19/2017 {88,885.00)| $123,094.00
Assessor 10104-51210 Clerical/Technical 7/19/2017 (2,215.00)| $120,879.00
Town Clerk 10109-51110 Administration 7/19/2017 (1,337.00)| $119,542.00
Town Clerk 10109-51210 Clerical/Technical 7/19/2017 (882.00)! $118,660.00
Planning & Zoning 10110-51120 Inspection 7/19/2017 (3,006.00)|} $115,654.00
Planning & Zoning 10110-51920 FICA 7/19/2017 (160.00}| $115,494.00
Building Department 10118-51120 Inspection 7/19/2017 (2,067.00)} $113,427.00
Human Resources 10145-52010 Advertising 7/19/2017 (2,064.00) $111,363.00
Emergency Management 10122-51810 Dispatch Overtime 7/19/2017 (11,941.00)] $99,422.00
Emergency Management 10122-52080 Telephone 7/19/2017 (500.00)} $98,922.00
Fire {10123-53070 Automotive Repairs 7/19/2017 (14,641.00)| $84,281.00
Senior Services 10135-51110 Administration 7/19/2017 (29,808.00)| $54,473.00
First Selectman 10101-52030 Professional Fees 7/19/2017 (20,000.00)| $34,473.00
First Selectman 10101-52030 Professional Fees 8/9/2017 (2,971.00)! $31,502.00
TOTAL TRANSFERS FROM CONTINGENCY
$233,498.00
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