Representative Town Meeting Budget and Special Meeting - DAY 4 (linked)

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TOWN OF WATERFORD
FY2024 BU DGET REQUEST
_ DEPARTMENT: Waterford Public Library
WATERFORD PUBLIC LIBRARY, INC. BUDGET
THE WATERFORD PUBLIC LIBRARY, INC.
501c3 Account
FY2024 Budgeted Library Support
Auditor $4,500
Books & materials $80,047
Building equipment & supplies $2,000
Dues, conferences, education $2,500
Furniture & building improvements $2,500
Innovation & Miscellaneous $1,000
Insurance $191
Office equipment & supplies $4,500
On-line subscriptions $27,000
Programs & community relations $11,000
Public copier lease & fees $3,800
Special Projects $2,500
TOTAL EXPENDITURES $141,538
FUNDS ANTICIPATED FY2023 $169,471
FUNDS APPROPRIATED FY2022/FUNDS RECEIVED FY2022 $142,043/$70,000

TOWN OF WATERFORD
- FY2024 BUDGET REQUEST
DEPARTMENT: Waterford Public Library
GRANTS RECEIVED
\n FY2022, the Library received the following programming grants:
Name of Grant «| Funder Amount Purpose
ALA NEH ARP Grant American Library $10,000 | All Are Welcome @WPL diverse summer
Association youth programming grant
ARPA Grant CT State Library $17,367 | To support COVID safe library initiatives
including technology and PPE.
Children’s STEAM Grant Waterford Rotary $500 | To support science, technology,
engineering, art & mathematics programs
for children.
Community Conversations | American Library $3,0000 | To support “Talk About Town Waterford”
Grant Association conversation series
CT Humanities Quick Grant | CT Humanities $1,834.04 | To support “Great Decisions: Global
Topics for Local Discussion” program
series.
Let’s Talk About It: American Library $1,000 | To support book discussion series on
Women’s Suffrage Grant Association women’s suffrage movement in the U.S.
New England Small & Rural | Association of Rural & $4,700 | Citizen Science grant to support the
Libraries Grant Small Libraries creation of a circulating collection and
programming support for science based
activities
Public Library Grant Turn to the Wonderful $500 | To support library service for
Foundation underserved populations.
$38,901.04
CURRENT INITIATIVES
Presently, the library’s trust is providing funding to replace the carpeting on the library’s mezzanine.
Staff is working on the following grant proposals:
A submission to the Community Foundation of Eastern CT to fund a youth collection of Spanish
language and bilingual materials including, print, audio and new Vox and/or Wonderbooks. This
initiative will be supported with bilingual programming for children and parents/caregivers.
The development of a 1,000 books before kindergarten early literacy support reading program.
In May, the library will be celebrating its 100" anniversary. Beginning in January we will be celebrating
this anniversary with book displays and special programs culminating with a planned outdoor library fair
on the library’s side lawn in May.
Long-term, the library is seeking grant funds to provide ADA elevator access to all three levels of our
building and to update the lower level restrooms to make them accessible.
Thank you for your attention to this report.

TOWN OF WATERFORD -
FY2024 BU DGET REQUEST
DEPARTMENT: Waterford Public Library.
Children's & YA Circulation Per Capita, FY2021
(using a population of under age 18 only)
ets 15.36
12.00 --—
10.00 [}—
8.00 |— 6-08
6.00 -—
2.00 --2.00 a
Waterford East Lyme Ledyard NewLondon Groton- Stonington 5-Library
Groton Average
Public
E-Book Circulation as a % of All Book Circulation,
FY2021
25.00% 20.25%
20.00% 18.71% —
15.00% 13.86%
00%
9.61%
10.00% 7
5.00% -—
0.00% : : ee
Waterford East Lyme Ledyard NewLondon Groton- Stonington 5-Library
Groton Average
Public
Community Commitment Index, FY2021
A measure of a community's financial commitment to the library,
dividing the library's total operating expenditures by the total
municipal! revenue of the town or city.
1.38% .
1.50% TII%
0.96% 1.01%
4.00% ON. 80% 0.769
0.50%
0.00%
Waterford East Lyme Ledyard NewLondon Groton- Stonington 5-Library
Groton Average
Public

TOWN OF WATERFORD
ee -FY2024 BU DGET REQUEST
DEPARTMENT: ‘Waterford Public Library _
CT STATE LIBRARY STATISTICAL COMPARISON CHARTS FOR FISCAL YEAR 2021"
Library Visits Per Capita, FY2021
3.50
3.00
2.50
1.86
2.00 T7157 +64
1.50
1.00
0.50
0.00 mae
Waterford EastLyme _ Ledyard NewLondon Groton- Stonington 5-Library
Groton Average
Public
Program Attendance & Views Per Capita,
FY2021
0.55 0.53
0.60 — 045 040 Oo9
0.40 0.35 :
0.00
Waterford East Lyme Ledyard NewlLondon Groton- Stonington 5-Library
Groton Average
Public
Circulation Per +r Capita, FY2021.
8.00 6:99 438
7.00 6-49
6.00 -—
5.00 /- 436
4.00 ;-—
3.00 -—
200 135
1.00 --—
0.00
Waterford East Lyme Ledyard NewLondon Groton- Stonington 5-Library
Groton Average
Public
*Latest data available, will provide updated data once it is released in January

TOWN OF WATERFORD |
FY2024 BUDGET REQUEST
_DEPARTMENT: Waterford Public Library
ADULT QUESTIONS 15,210 14,203 7%
CHILDREN'S QUESTIONS 2,925 3,592 -19%
CIRCULATION DESK QUESTIONS 9,464 : 6,692 41%
WIFE LOGINS 19,723 10,560 87%
COMPUTER USE
ADULT 5,190 : 4,000 30%
CHILDREN _ __1,011 89 1036%
INTERLIBRARY LOAN
TO WATERFORD
GPL, MN, BILL 4,933 6,947 -29%
OTHER LIBRARIES 758 569 33%
TOTAL 5,691 7,546 -24%
FROM WATERFORD
GPL, MN, BILL 3,722 5,058 -26%
OTHER LIBRARIES 574 336 71%
TOTAL 4,296 5,394 -20%
CUSTOMER DOOR COUNT 82,368 57,204 44%
borrowIT (C-Card) CIRCULATION _ 37,047 33,243 11%
PROGRAMS
ADULT
SESSIONS 239 134 78%
ATTENDANCE 3,106 1,538 102%
CHILDREN
SESSIONS 207 148 40%
ATTENDANCE 8,410 4,062 107%
TEEN
SESSIONS 26 22 18%
ATTENDANCE 298 224 33%
LIBRARY CARD REGISTRATION 1,077 724 49%
COMMUNITY USE OF MEETING ROOMS 306 0 n/a

TOWN OF WATERFORD —
_ FY2024 BUDGET REQUEST
DEPARTMENT: Waterford Public Library
FY2022 ANNUAL STATISTICS
FY2022 FY2024 % CHANGE
CIRCULATION ADULT 96,865 90,994 6%
CHILDREN 47,227 | . 41,701 13%
TEEN 3,384 3,752 10%
TOTAL _ 147,476 __136,447 __ 8%
ADULT BOOKS ‘_57,946 55,789 4%
MAGAZINES 1,708 1,555 10%
VIDEOS 10,573 14,141 5%
BOOKS-on-CD 2,211 2,215 0%
PLAYAWAY 962 398 7%
MUSIC CDs 1,360 1,344 1%
MUSEUM PASSES 133 43 209%
DOWNLOADS 21,463 17,706 21%
GAMES/LAUNCHPADS 440 303 45%
EQUIPMENT/HOTSPOTS 69 N/A N/A
‘__TOTAL 96,865 | (90,994 | 6%
CHILDREN : BOOKS 43,806 38,740 13%
MAGAZINES 98 106 8%
VIDEOS 2,326 2,004 16%
AUDIOBOOKS 675 545 24%
MUSIC CDs 322 306 5%
TOTAL [ __47,227 |___#4701 |_13%
TEEN BOOKS | _____ 234 |__. 3,752 | _-10%
DOWNLOADS E-BOOKS 10,748 9,970 8%
E-AUDIOBOOKS 8,248 6,247 32%
E-MAGAZINES 1,321 659 100%
E-VIDEOS 1,105 804 37%
E-MUSIC a1 26 58%
TOTAL _21,463 17,706 21%
CHECK-INS 113,732 | _ 105,229 8%
WEBSITE HITS 61,830 3%
ONLINE SEARCHES 3,068 1,208 154%

TOWN OF WATERFORD
FY2024 BUDGET REQUEST _
DEPARTMENT: Waterford Public Library
2022 YEAR AT-A-GLANCE / ANNUAL STATISTICS
Cyl|WATERFORD
== public library
21,463
Digital Downloads
Attended/ Participated
41 Different Grab & Go Kits & Crafts
distributed to 3,430 patrons
6,201.
Public Computer
Sessions
Over
27,500
Questions
Answered
8 88 E-News Subscribers
2,500 Facebook Likes _
699 Instagram Followers |

TOWN OF WATERFORD
- FY2024BUDGETREQUEST — «wt
DEPARTMENT: Waterford Public Library
REVENUE NARRATIVE
The library suspended all accrual and collection of overdue fines in March of 2020 due to the COVID-
19 shutdown and ongoing pandemic service interruptions.
At the Annual Meeting of the Library Board of Trustees on July 12, 2022, a new fines policy was
approved to eliminate most categories of fines with the exception of the following high demand
categories of materials:
Materials Types Description Daily Fine =| Maximum Fine
Red Hot Reads 7 Day Loan Bestsellers 25 cents $5.00
Red Hot DVDs 3 Day Loan New Films 50 cents $5.00
Museum Passes _| Free or discounted access to area museums $5.00 $25.00
Wi-Fi Hotspots Free access to internet for up to 5 devices $5.00 $25.00
Borrowers remain responsible for the replacement cost of any lost or damaged materials. An item is
considered lost after it is one month overdue. Lost items that are returned will have the replacement
cost waived, minus fines accrued for the above-specified categories.
In recent years, libraries, both large and small, throughout the United States and Canada have been
going “fine free” in support of enabling greater access and equity. Studies have shown that fines impact
more heavily those who are least likely to be able to afford to pay them. Often children and teens are
the ones to lose access to library materials either due to fine accumulation or a parent or guardian’s fear
of fine accumulation. As of November of 2022, a total of 117 public library locations in CT are now
mostly or fully fine free.
On November 1, our library introduced this new fine structure. As we only have a few weeks of data
upon which to base our revenue estimates for FY2024, we are conservatively estimating approximately
$20 in fines collection each week.

TOWN OF WATERFORD |
FY2024 BUDGET REQUEST
DEPARTMENT: Waterford Public Library
REVENUE PROJECTION
TOWN OF WATERFORD
PROPOSED REVENUE BY DEPARTMENT
GENERAL FUND
2023-2024 FISCAL YEAR
Ail revenues from each department must be listed in the following categories. Please add any revenue
lines that are not listed below.
DEPARTMENT: Library
2020-2021 | 2021-2022 | 2022-2023 | 2023-2024
LINE ITEM ACTUAL ACTUAL YTD PROPOSED | VARIANCE
Alarm Monitoring
Alarm Penaities
Ambulance Subsidy
Beach Admission Fees
Benefit Assessments
Bulky Waste Fees
Conveyance Tax
oOo oisc|o o/O |o!1o
Copy Fees
East Lyme Animal Control
Fee
Enhanced E 9-1-4
Fines/Penalties
Hazardous Household Waste
Inspection Fees
Interest/Lien Fees
oojcicoicio|>S
Inter-Municipal Revenues
Library Fines $0.00 $0.00 $39.35 $1,050.00 $1,010.65
Miscellaneous
Permitting/Licensing Fees
Program/Registration Fees
Recording Fees
o
f—si— si]
Regional Communications
Fees
Rentals
Sale of Recyclables
State Operational Grants
i—2i— Beis)
Tipping Fees
Versa Kart/Biue Box ;
Purchases i)
TOTALS $0.00 $0.00 $39.35 $1,050.00 $1,010.65

TOWN OF WATERFORD —
DEPARTMENT: Waterford Public Library
HOURS HOURLY TOTAL PAYR(
DATE OF worken/ | RATE SALARY SALARY | jongeviry | EMPLOYEE | TAXES
HIRE EMPLOYEE WEEK FY24 2022/2023 2023/2024 FY24 SALARY {F.IC.A)}
PT Information
/Reference Assistant -
09/23/2019 | Adult 15 $25.4469 | $19,476.60 | $19,848.60 N/A $19,848.60 | $1,518.42
08/20/12 | PT Technician | 16 $24.9446 $20,317.44 $20,753.92 N/A $20,753.92 $1,587.67
08/07/2017 | PT-Technician | 12 $22.0488 $13,465.92 $13,758.48 N/A $13,758.48 $1,052.52
11/25/22 | PT-Technician | 12 $19.3502 $11,899.68 $12,074.52 N/A $12,074.52 $923.70
04/25/2022 | PT-Library Page | 6 $15.0000 $4,368.00 $4,680.00 N/A $4,680.00 $358.02
05/17/2022 | PT-Library Page | 6 $15.0000 $4,368.00 $4,680.00 N/A $4,680.00 $358.02
09/26/2022 | PT-Library Page I 6 $15.0000 $4,094.00 $4,680.00 N/A $4,680.00 $358.02
VACANT | PT-Library Page | 6 $15.0000 "$4,094.00 $4,680.00 N/A $4,680.00 $358.02
TOTALS $683,719.14 | $689,462.76 | $4,454.67 | $693,917.43 | $53,084.68
51220 - CUSTODIAL MAINTENANCE
Buildings & Grounds :
09/14/2015 | Manager 40 $31,0700 $62,494.40 $64,625.60 N/A $64,625.60 $4,943.86
06/21/2001 | PT-Custodian II 3 $26.8406 $4,187.13 $4,187.13 N/A $4,187.13 $320.32
02/15/2022 | PT-Custodian 1! a7 $20.7223 $17,871.08 $18,318.52 N/A $18,318.52 $1,401.37
TOTALS $84,552.61 $87,131.25 $0.00 $87,131.25 $6,665.54
51810 -
OVERTIME $250.00 $250.00 $0.00 $250.00 $19.13
FRINGE
FALCA. $0.00
TALS 
$864,734.24 | $873,056.50 | $4,454.67 | $877,511.16 | $67,129.60
DGET:TOTAL 
:
F.LCA 
944,640.77
WORKDAYS
2023/2024 WEEKS TO BUDGET
260 52

TOWN OF WATERFORD ©
FY2024 BUDGET REQUEST _
DEPARTMENT: Waterford Public Library
PERSONNEL WORKSHEET
TOWN OF WATERFORD
PERSONNEL WORKSHEET - 36 WATERFORD PUBLIC LIBRARY
2023-2024 FISCAL YEAR
LINE
51920
HOURS HOURLY TOTAL PAYROLL
DATE OF workep; | RATE SALARY SALARY | iongeviry | EMPLOYEE | TAXES
HIRE EMPLOYEE WEEK FY24 2022/2023 2023/2024 FY24. SALARY (F.IC.A}
511106 - ADMINISTRATION
12/14/2020 | Library Director 40 _| $46.2560 | $96,212.48 | $96,212.48 | N/A $96,212.48 | $7,360.25
TOTALS $96,212.48 | $96,212.48 $0.00 | $96,212.48 $7,360.25
51210 - CLERICAL TECHNICAL
Dept Head Adult
09/15/2008 | services 40 $35.1765 | $73,167.12 | $73,167.12 | $1,097.51 | $74,264.63 | $5,681.24
Department Head -
08/15/2022 | Youth Services 40 $32.6923 $67,999.88 $67,999.88 N/A $67,999.88 $5,201.99
Department Head -
Technical & Circulation
06/28/2007 | Services 40 $38.6910 $80,477.28 $80,477.28 | $1,207.16 $81,684.44 $6,248.86
, Technical/Department
Assistant, Adult &
Technical & Circulation
10/27/97 | Services 40 $31.9158 | $66,384.76 | $66,384.76 N/A $66,384.76 | $5,078.43
05/30/2006 | Secretary il 35 $31.1863 $56,759.07 $56,759.07 350.00 $57,109.07 $4,368.84
information/Reference
& Technical Assistant —
04/04/2022 | Children’s Services 35 $24.0450 $42,205.80 $43,761.90 N/A $43,761.90 3,347.79
03/09/1992 | Technician II 35 $28.2926 | $51,492.53 | $51,492.53 $600.00 $52,092.53 $3,985.08
11/22/1993 | Technician Il 35 $28.2926 | $51,492.53 51,492.53 $600.00 $52,092.53 $3,985.08
01/04/1988 | Technician Il 35 $28.2926 $51,492.53 $51,492.53 $600.00 $52,092.53 $3,985.08
10/31/22 | PT Tech | - Graphics 14 $19.3773 $13,882.96 $14,106.68 N/A $14,106.68 $1,079.16
PT Information/
Reference Assistant -
10/17/22 | Adult 22 $23.5708 | $26,529.36 | $26,964.96 N/A $26,964.96 | $2,062.82
PT Information/
Reference Assistant -
08/09/21 | Children's-Services 16 $24.2885 | $19,751.68 | $20,208.00 N/A $20,208.00 | $1,545.91

TOWN OF WATERFORD —
FY2024 BUDGET REQUEST
DEPARTMENT: Waterford Public Library
54160 BOOKS/RELATED MATERIAL $45,000
This line item is the town’s contribution, approximately 30% of the total planned FY2024
expenditure, for the purchase of the following items:
® Books, DVDs, audio books (mp3 and on CD), magazines, newspapers, music CDs, puzzles and
video games for adults, children and teens.
e = The library now offers Wi-Fi hotspots and CD players for check-out.
® Coming Soon: New grant-funded Citizen Science collection including a telescope, microscope,
metal detectors and MOBY kits for children and families to explore “My Own Backyard.”
e Access to: downloadable e-books, e-magazines, e-audio books, streaming videos and streaming
music for adults, children and teens.
® Online resources include: Ancestry, Bookflix (Scholastic e-books for grades K-3), hoopla (movies,
TV, music and more), JobNow (resume writing, test prep, career resources), Kanopy (film
streaming including documentaries, the Great Courses, and international films), Overdrive
(downloadable e-books and e-audiobooks using the Libby app), Transparent Language, TrueFlix
(Scholastic e-books for grades 3-6), and Tumblebooks (animated picture books for children).
The library’s professionally trained staff continually monitors how the collections are used and looks _
for new formats, collections and resources to ensure that the community has what it wants and needs.
Each year a larger percentage of this budget is allocated for e-content. This investment was especially
beneficial to Waterford cardholders who were able to access quality content online from the safety of
their homes during the ongoing pandemic.
Monies are spent on high-demand subjects, best sellers and new books, DVDs, audio books and new
formats and collections. Expenditures are reduced or eliminated on categories of minimal use or
interest. Similarly, the library continues to review its purchases of materials in response to the
availability of information online through either the Internet or statewide and proprietary databases.
The library continues to focus on resource sharing with our local library partners at Groton Public
Library, Mystic & Noank Library and Bill Memorial Library. Books and other library materials available at
these libraries are shipped to Waterford within a few days of online requests. Library materials from the
collections of hundreds of public, academic, school, and special libraries across the State can be
requested, picked up and returned to Waterford, thanks to the state-funded interlibrary loan system
comprised of Borrow!T (formerly Connecticard) and Deliver It! (formerly Connecticar). Additionally,
Waterford customers can use their library cards in any of the 192 public libraries throughout
Connecticut. The cooperation among libraries and the vast interlibrary loan network in Connecticut
greatly expands what an individual library can offer its customers and accounts for savings to a library's
materials budget.
The library's goal is to be as responsive as possible to the public while operating in an efficient and
cost effective manner. The library Board partners with the town and_will continue to fund over 70% of
the total library books, materials and services purchased. In FY2023, we reduced this line item by
$1,000, we have increased our request back to $45,000, which is the amount that the Town has funded
since 2010. With rising inflation, this amount funds about 30% fewer items than it did in 2010.
Expended FY2022-$44,999 — Expended FY2021-$45,000 = Expended FY2020 - $45,000

TOWN OF WATERFORD
. FY2024 BUDGET REQUEST :
DEPARTMENT: Waterford Public Library
BUDGET EXPLANATIONS BY CATEGORY (CONTINUED)
52020 POSTAGE $366
Postage costs include:
e In FY22, we mailed 609 pieces comprised of 334 overdue notices and 275 pieces of library
business mail (bill payments, etc.), At this point 95% of our overdue notices are transmitted via
email. We are continuing to collect email addresses from the small minority of library patrons
_ who have yet to provide us with one, but as we know, not everyone is digital.
« To date, in FY23, we have mailed 193 pieces of mail, 157 of which are overdue notices.
e For FY24, we are anticipating mailing 610 pieces at the new rate of 60 cents.
Expended FY2022 - $330 Expended FY2021 - $324 Expended FY2020 ~ $347
52070 REIMBURSABLE EXPENSE $830
This line item is used to reimburse the building and grounds manager for work-related mileage, i.e.,
trips to the Quaker Hill book drop, vendors, courier runs, etc. Mileage for the last three years has
averaged 1,167/year. However, for much of that time, our Quaker Hill book drop was closed due to
COVID restrictions. For the first quarter of FY23, 332 miles have been logged. Therefore, for FY2024, we
are anticipating 1,328 miles using the current federal reimbursement rate of 62.5 cents, to calculate our
requested amount of $830.
Expended FY2022 - $716 Expended FY2021 - $632 Expended FY2020- $656
53010 OFFICE SUPPLIES $4,000
This line item covers library-specific office supplies, which include vendor pre-processing of books,
item and customer barcodes, spine labels, repair tape, book covers, video and audio jewel cases, and
receipt paper for the circulation desk and self-check station. With the library’s membership in a
cooperative for purchasing library supplies at discounted prices, the support of the town’s purchasing
agent and streamlined processes and procedures, we have been able to maintain this line item at the
current level for the last fourteen budgets. Our vendors have increased the processing cost per book by
35 cents, which is a 39% cost increase, therefore we are increasing our request by $250 over FY23.
Expended FY2022 - $4,000 Expended FY2021 - $3,957 Expended FY2020- $4,000
53020 OTHER SUPPLIES $4,000
Items purchased in this line item include consumables and cleaning products of all types including
paper products, furniture and carpet cleaners, stain removers, lawn and ground supplies, etc. As with
everything else, we have seen an increase in costs for our basic supply needs. Our FY2024 request is
$275 higher than FY23. .
Expended FY2022 - $2,907* Expended FY2021 - $3,977 Expended FY2020 - $3,954
*our FY2022 total is artificially low due to the request to suspend spending in April of 2022.

TOWN OF WATERFORD
FY2024BUDGETREQUEST
DEPARTMENT: Waterford Public Library _
BUDGET EXPLANATIONS BY CATEGORY
51000 SALARIES SERIES
Detailed information on salaries can be found in the Personnel Worksheet included in the packet.
Personnel costs are calculated for a fiscal year with 260 working days (52 weeks) for FT staff.
Calculations were made based on the RTM approved wage schedules in effect July 1, 2022. The
minimum wage/library page rate reflects the state minimum wage.
We are committed to controlling personnel costs. We analyze staffing and usage patterns to make
efficient and effective use of personnel at all levels. We re-evaluate all positions as staff members resign
or retire, update job descriptions and replace staff only when necessary. Over the past several years, we
eliminated positions, zeroed out the clerical and technical substitute budget, reclassified positions and
reallocated duties and responsibilities. Additionally, cross training has enabled us to fill short-term gaps
due to illness, vacation, attendance at off-site meetings, programs and professional development.
51410 ADMINISTRATION
$96,212
This line reflects the compensation for the director based on the current non-union management
professionals wage schedules.
51210 CLERICAL/TECHNICAL
$693,918
This line reflects the compensation for professional librarians (MP) and clerical/technical staff (AS) —
full time and regularly scheduled part-time staff, and library pages. Also included are longevity increases
for six full-time employees. Seven part-time AS staff will receive annual half-step increases.
51220 CUSTODIAL/MAINTENANCE
$87,131
This line includes the full-time building and grounds manager and two part-time custodians. These
employees are responsible for cleaning and maintaining the library building, grounds, and mechanical
systems and ensuring a safe, clean, sound, secure environment for customers and staff with increased
sanitizing public and staff areas and workstations and periodic deep cleaning.
51810 OVERTIME/SUNDAY HOURS
$250
Overtime support of $250 is requested for maintenance and/or custodial work in case of a building,
natural disaster, or weather related emergency. For FY2024, we will not be providing Sunday service.
51920 FICA
$67,130
FICA has been calculated at 7.65%, per Board of Finance guidelines, and is included in the Personnel
Worksheet — Payroll Taxes.

TOWN OF WATERFORD
FY2024 BUDGET REQUEST
_ DEPARTMENT: Waterford Public Library
‘BUDGET SUMMARY
TOWN OF WATEFORD
GENERAL FUND
2023 -2024
DEPT/AGENCY: WATERFORD PUBLIC LIBRARY
2022/2023. 2023/2024
LINE DEPT/AGENCY | DEPT/AGENCY
ITEM DESCRIPTION REQUEST REQUEST
PERSONNEL COSTS ——
51110 ADMINISTRATION 94,461 96,212
51210 CLERICAL/TECHNICAL 699,135 |. 693,918
51220 CUSTODIAL-MAINTENANCE 85,843 87,131
51810 OVERTIME-SUNDAY 250 250
51910 FRINGE BENEFITS 0 0
51920 FICA (7.65%) 67,296 67,130
SUBTOTAL >?" alks : 946,985 944,641-:
SERVICES
52020 POSTAGE 325 366
52070 REIMBURSABLE EXPENSE . 690 830
SUBTOTAL “— _ 1,015 1,196
MATERIALS & SUPPLIES
53010 OFFICE SUPPLIES 3,750 4,000
53020 OTHER SUPPLIES 3,725 4,000
sopra : Es @A75!| 2 8,000
EQUIPMENT
54160 | BOOKS/RELATED MATERIAL 44,000 45,000
SUBTOTAL. , oo | 44,000 45,000
DEPARTMENT TOTAL 
999,475 | 998,837

TOWN OF WATERFORD >
| FY2024BUDGETREQUEST st
DEPARTMENT: Waterford Public Library _
Strategic Goals
The LIBRARY as PLACE
The Waterford Public Library serves as the destination place for people of all ages to find educational,
informational and recreational materials that will enrich their lives. The Library provides a wide array of
materials, programs, services and professional assistance and a safe, clean, comfortable, attractive
environment for public and staff.
The LIBRARY as COMMUNITY
The Waterford Public Library is a customer-centric organization committed to providing the community
with the collections, programs, and services it needs and wants. The Library through outreach and
marketing effectively and efficiently communicates its mission.
The LIBRARY as PEOPLE
People in Waterford consistently receive high quality library service provided by well-trained, dedicated,
knowledgeable and customer-oriented staff.
The LIBRARY as ENTERPRISE
The Waterford Public Library is committed to working with the Town of Waterford for the optimal
operation of the library. The Library continually explores development opportunities to enhance Library
programs and services and ensures that its policies and procedures reflect its mission, goals and values.
COLLECTION, PROGRAMS AND SERVICES
= A collection of over 80,000 items including books, movies, magazines, newspapers, non-fiction DVDS
and documentaries, audio books, digital books and music CDs for adults, children and young adults
= Downloadable e-books, e-audiobooks, e-magazines, streaming videos and streaming music and online
databases and resources: Ancestry, BookFlix (Scholastic e-books for grades K-3), hoopla (movies, TV,
music and more), FamilySearch, JobNow (resume writing, test prep, career resources), Kanopy (film
streaming service), Overdrive/Libby (downloadable e-audiobooks & e-books), Transparent Language &
kidspeak, TRUEflix (Scholastic e-books for grades 3-6), and Tumblebooks (animated picture books)
= Reference service (aka ‘help, problem solving, teaching, connecting’) & readers’ advisory for all ages
= 24/7 on-line reference and e-mail reference
=" Homebound Library Services program, Interlibrary loan
« Public Access to computers with internet access, Microsoft Office applications, circulating Wi-Fi
hotspots, indoor device charging station and two outdoor charging benches, Wi-Fi internet access and
printing
“ Book-A-Tech: one on one training and technology support; walk-in and by appointment
= Programming for all ages: including book and film discussions, lectures and author visits
= Story times for children; games, puzzles and toys for in-house use
" STEAM (Science, Technology, Engineering, Art & Math) programs for children and teens
= Teen section: Fiction, graphic novels, NUTMEG titles, and Teen Topics Non-fiction collection
= Large print collection, Travel books and videos, ‘Great Courses’ audio and video, Spanish language
collection
= Museum passes, Art Exhibits
= Cooperative initiatives with Waterford Public Schools, Rec & Parks, Senior Services and Youth & Family
Services as well as local area non-profits, including the Waterford Historical Society
= Booklists, bibliographies, special displays and merchandised collections
« Historical Collection (Waterford and New London County)
« Meeting rooms for use by community groups and organizations
Open 6 days/64 hours each week from September to June (60 hours/week in July & August)

TOWN OF WATERFORD
FY2024 BUDGET REQUEST
DEPARTMENT: Waterford Public Library
BUDGET FUNCTION
The Waterford Public Library is a town-owned and supported institution maintained for the benefit of the
townspeople. By resolution of the Representative Town Meeting to the Town of Waterford, dated August
7, 1967, it was designated to be the Principal Public Library of the Town of Waterford. It is operated by
the Board of Trustees of the Waterford Public Library, Inc. The Board of Trustees consists of twelve citizens
of Waterford. The first selectman, the chair of the RTM Education Committee and the chair of the RTM
Finance, Wage & Personnel Committee are ex-officio board members.
The Waterford Public Library is a non-partisan, non-sectarian institution dedicated to serving the public
in the areas of education, information and recreation, making its services known and available to all.
The Waterford Public Library, Inc. is a nonprofit corporation with an endowment fund, the income of
which is used toward the operation expenses of the Library, supplementing the annual appropriation of
the Town. The board’s contribution pays for the following:
¢ Approximately 65% of new physical library materials for all ages, including books, audio books
(digital and on CD), DVDs, magazines, music CDs.
¢ Subscription access to e-books, e-audiobooks, e-magazines, streaming videos and music.
¢ Subscription access to online databases.
e Alllibrary programs for adults, children and teens, including related promotional materials.
e Furniture, equipment and building improvements, other than capita! projects and repairs to
building systems and infrastructure.
© = Staff attendance at professional conferences, training workshops and continuing education.
# Dues and memberships in professional organizations.
Mission
The mission of the Waterford Public Library is to help citizens of Waterford enrich their lives through
access to ideas, information and entertainment available from books as well as a variety of other sources.
To this end the Library provides an array of materials, services and professional assistance, as well as a
facility for the support of educational, civic and cultural activities.
FY2022 Highlights
As the pandemic stretched on, the library continued its careful delivery of services and programs ina safe
and responsible manner. We offered many outdoor programs for all ages, when the weather permitted,
to allow residents to gather safely. During the colder months, we offered in-person, online and hybrid
access to adult programs. For children and teens, we continued to provide online and grab & go programs
and activities. We offered two grant-funded series of programs: Thursday evening Sunset Cinema drive-in
style films and Friday evening al fresco concerts on the library’s side lawn. Over the winter months
additional grant-funded programs including two online American Sign Language series: one for children,
and one for teens, a Great Decisions foreign policy discussion series, a women’s suffrage book discussion
series, and a Talk About Town Waterford community conversation series.
We grew our monthly e-news subscriber list to its current level of over 1,000, we have 1,799 followers on
Facebook and 792 on Instagram. We installed two outdoor charging benches to enable easier access to
our Wi-Fi, and outdoor Adirondack chairs, funded by a local family’s donations.
The library staff and trustees very much appreciate the ongoing support provided to the library for the
benefit of town residents by the Town of Waterford.

TOWN OF WATERFORD)
_ FY2024 BUDGET REQUEST __
DEPARTMENT: Waterford Public Library _
Table of Contents
Table of Contents .....
Function statement
Budget SUMMALPY ....ccscccrseerensettaararccssssersentenseatens
Budget explanations ...cscscscsscse scenssssscsenscusavarentenseeneestessceeeanestnensessansascecnesecessestorseauseusersannennereneen 57
Personnel Worksheet .....cscsscssssrsecssseesnssssscssassesensessucersenesensenssessassenauesuoeseupesssnssusousansoneneeuaegeanee ee 8-9
Revenue projection and narrative ......cecscsscuesscesesssesssseeseneneessserentneensnsasasersensaseecnentoersenseteertenes 10-11
WPL 2022 Year At-A-Glance / Annual Statistics ........sssssssssscosessecerssserescessennsanssensatssenttensnnssnsvaneseeseens 12-14
Connecticut State Library statistical Charts .........ccscssecsssescssssesssseescecrsenesnesessenensonsatesaanuesssesuesescesensseesny ee 15-16
WPL Grants and Initiatives........ccccssscssecsesssecssscssscsneessrssnseesseerecensenneessnssnernsenessnansnsseeneesesanisaneonssausnesnsaus assess snes 17
Waterford Public Library, Inc. budget ......sscssssossssensensonssnesssressncesssssenssnsenssuenerneanenseseesssceeanesecceet ons anssanasoessene 18
Waterford Public Library, Inc. audit - attached

Waterford Public Library
Board of Trustees
Minutes of Meeting of 12 December 2022
1. President Rosenberg called the meeting to order at 6:02 p.m.
Trustees present: E. Boyce, L. Couture, N. Dragoli, C. Giordano, J. Lehet, J Merrill B., J. Mullen,
B. Pisacich, M. Wagner Also present, C. Johnson, Library Director. Not present: G. Ritter, A.
Robarge.
With a quorum present virtually and in person the trustees of the Waterford Public Library
addressed two issues.
The first was the FY2024 Trust Budget, that is, the amount of funds from the Endowment to
supplement books, materials, programs and other special needs. As per our discussion at the
Nov. 8, 2022 Board Meeting we agreed to transfer $100,638, representing 3.25 % of the
endowment.
The second item for discussion was the FY2024 Library's Town Budget Request. In approving the
Budget Request document prepared by Director Christine Johnson, we requested the figure of
$998,837, which comes in less than the $999,475 request FY2023. The reduced figure reflects
some minor adjustment in staff.
The meeting was adjourned at 6:20 p.m.
Respectfully submitted,
Aaron Rosenberg, President of the Waterford Public Library Board
December 12, 2022 ~


THE WATERFORD PUBLIC LIBRARY, INC.
FINANCIAL STATEMENTS
JUNE 30, 2022
(WITH SUMMARIZED COMPARATIVE FINANCIAL
INFORMATION FOR THE YEAR ENDED JUNE 30, 2021)
TOGETHER WITH INDEPENDENT
AUDITOR’S REPORT

THE WATERFORD PUBLIC LIBRARY, INC.
TABLE OF CONTENTS
JUNE 30, 2022
Independent Auditor’s Report
Financial Statements
Statement of Assets, Liabilities, and Net Assets - Modified
Cash Basis
Statement of Revenues, Expenses, and Changes in Net Assets
~ Modified Cash Basis
Statement of Functional Expenses — Modified Cash Basis
Notes to Financial Statements

GARVEY, STEELE « BANCROFT tip
Certified Public Accountants & Advisors
INDEPENDENT AUDITOR’S REPORT
To the Board of Trustees
The Waterford Public Library, Inc.
Waterford, Connecticut
Opinion .
We have audited the accompanying financial statements of The Waterford Public Library, Inc. (a nonprofit
organization), which comprise the statement of assets, liabilities, and net assets - modified cash basis as of June
30, 2022, and the related statements of revenues, expenses, and changes in net assets - modified cash basis, and
staternent of functional expenses - modified cash basis, for the year then ended, and the related notes to the
financial statements,
In our opinion, the financial statements referred to above present fairly, in all material respects, the assets,
liabilities, and net assets of The Waterford Public Library, Inc. as of June 30, 2022, and its support, revenue, and
expenses for the year then ended in accordance with the modified cash basis of accounting as described in Note
1.
Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for
the Audit of the Financial Statements section of our report. We are required to be independent of The Waterford
Public Library, Inc. and to meet our other ethical responsibilities in accordance with the relevant ethical
requirements relating to our audit, We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our audit opinion.
Basis of Accounting
We draw attention to Note 1 of the financial statements, which describes the basis of accounting, The financial
statements are prepared on the modified cash basis of accounting, which is a basis of accounting other than
accounting principles generally accepted in the United States of America. Our opinion is not modified with
respect to this matter,
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with the modified cash basis of accounting described in Note 1, and for determining that the modified cash basis
of accounting is an acceptable basis for the preparation of the financial statements in the circumstances.
Management is also responsible for the design, implementation, and maintenance of internal control relevant to
the preparation and fair presentation of financial statements that are free from material misstatement, whether
due to fraud or error.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue the auditor’s report that includes our
opinion. Reasonable assurance is a high level of assurance but is not absolute and therefore is not a guarantee
that an audit conducted in accordance with generally accepted auditing standards will always detect a material
misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than
for one resulting in error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or
the override of internal control. Misstatements are considered material if there is a substantial likelihood that,
FOUNDATION — 200sandy Hollow Road, Ste 2, PO Box 397, Mystic, Connecticut 06385 » p 860.536.9831 + f 860.536.0716
567 Vauxhall Street Extension, #330, Waterford, Connecticut 06385 * p 860.443.1040 « f 860.444.2215
INDEPENDENTLY OWNED MEMBER
WWW.GSB-CPAS.COM

individually or in the aggregate, they would influence the judgement made by a reasonable user based on the
financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:
e Exercise professional judgment and maintain professional skepticism throughout the audit.
* — Identify and assess the risks of material misstatement of the financial statements, whether due to fraud
or error, and design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of The Waterford Public Library, Inc.’s internal control. Accordingly, no such opinion is
expressed.
+ Evaluate the appropriateness of accounting. policies used and the reasonableness of significant
accounting estimates made by manageniént, as well as evaluate the overall presentation of the financial
statements,
* Conclude whether, in our judgement, there are conditions or events, considered in the aggregate, that
raise substantial doubt about The Waterford Public Library, Inc.’s ability to continue as a going concern
for a reasonable period of time, :
We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit, significant audit findings, and certain internal control related matters that
we identified during the audit.
Report on Summarized Comparative Information
We have previously audited The Waterford Public Library, Inc.’s 2021 financial statements, and we expressed
an unmodified opinion on those audited financial statements in our report dated September 14, 2021. In our
opinion, the summarized comparative inforniation presented herein as of and for the year ended June 30, 2021,
is consistent, in all material respects, with the audited financial statements from which it has been derived.
Cont, hats » Bante rep
Mystic, Connecticut
October 3, 2022

ASSETS
Current Assets
Cash and cash equivalents
Total current assets
Investments
THE WATERFORD PUBLIC LIBRARY, INC.
STATEMENT OF ASSETS, LIABILITIES, AND NET ASSETS - MODIFIED CASH BASIS
JUNE 30, 2022
(with summarized financial information for 2021)
Board designated endowment
Total investments
Non-current Assets
Art collections
Total non-current assets
Total assets
LIABILITIES AND NET ASSETS
Net Assets
Net assets without donor restrictions:
Available for operations
Board designated endowment
Total net assets without donor restrictions
Net assets with donor restrictions
Total net assets
Total liabilities and net assets
2022 2021
8,869 18,410
8,869 18,410
2,997,806 3,502,179
2,997,806 3,502,179
55,600 55,600
55,600 55,600
3,062,275 3,576,189
58,055 72,660
2,997,806 3,802,179
3,055,861 3,574,839
6,414 1,350
3,062,275 3,576,189
3,062,275 3,576,189
See accompanying notes to the financial statements
3

THE WATERFORD PUBLIC LIBRARY, INC.
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS - MODIFIED CASH BASIS
FOR THE YEAR ENDED JUNE 30, 2022
(with summarized financial information for 2021)
Without With
Donor Donor Total Total
Restrictions Restrictions 2022. 2021
SUPPORT AND REVENUE .
Grants $ - $ 39,711 $ 39,71) $ 7,894
Annual mailing appeal 28,779 - 28,779 26,687
Other fundraising 341 - 341 235
Contributions and bequests 14,439 380 14,819 24,026
Intergovernmental 15,152 - 15,152 19,154
Book gales and service 6,565 - 6,565 1,624
Investment income, net 30,422 - 30,422 31,695
(Loss) gain on investment (494,530) - (494,530) 729,690
Miscellaneous : 8,537 . 8,537 6,383
Net assets released from restriction: ;
Satisfaction of time or purpose requirement 35,027 (35,027) - -
Total support and revenue (355,268) 5,064 (350,204) 847,388
EXPENSES
Prograin services 157,858 - 157,858 109,546
Management and general 4,491 - 4,49] 4,091
Fundraising 3361 * 1,361 1,010
Total expenses 163,710 - 163,710 114,647
Change in net assets (518,978) 5,064 (513,914) . 732,741
Net assets, beginning 3,574,839 1,350 3,576,189 2,843,448
Net assets, ending § _ 3,055,86] § 6414 $ 3,062,275 $_ 3,576,189
See accompanying notes to the financial statements
4

Accounting
Occupancy
Conferences
Insurance
Books and library materials
Online resources
Public relations
Grant expense
Office supplies
Miscellaneous
Museum passes
Fundraising
Total expenditures
THE WATERFORD PUBLIC LIBRARY, INC.
STATEMENT OF FUNCTIONAL EXPENSES - MODIFIED CASH BASIS
FOR THE YEAR ENDED JUNE 30, 2022
(with sununarized financial information for 2021)
Program Management Total Total
Services and General Fundraising 2022 2021
$ - $ 4,300 $ = 4,300 3,900
2,777 - : 2,777 4,557
2,638 - - 2,638 1,719
- 19] ~ 191 191
73,316 - - 73,316 69,812
22,571 - * 22,571 9,982
13,001 - - 13,001 10,799
34,647 - - 34,647 6,469
4,002 - - 4,002 1,727
3,716 - - 3,716 3,356
1,190 - - 1,190 4,125
z = 1,361 1,361 1,010
$ 157,858 $ 4,491 $ 1,361 163,710 114,647
See accompanying notes to the financial statements
5

THE WATERFORD PUBLIC LIBRARY, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Activities
The Waterford Public Library, Inc. (the Library) was formed to establish and perpetually maintain a free public
library for the benefit of the inhabitants of the Town of Waterford, and to promote all the purposes which usually
appertain to such libraries.
Basis of Accounting and Presentation
The financial statements of the Library have been prepared on the modified cash basis of accounting. Revenues
are recognized when received and expenses are recognized when paid. Contributions of collections are
recognized at fair market value when gifted,
Use of Estimates
The preparation of financial statements in accordance with the modified cash basis of accounting requires
management to make estimates and assumptions that affect the amounts reported in the financial statements and
accompanying notes, These estiriatés aré haged on information available at the time the financial statements are
prepared. Actual amounts or result& could differ from thése estimates.
Reclassifications ,
Certain reclassifications and adjustments have been made to the financial statements of the prior year in order to
conform to the current year presentation, These reclassifications have no effect on previously reported net
income or total net assets.
Net Asset Categories
To ensure observance of limitations and restrictions placed on the use of resources available to the Library, the
accounts of the Library are maintained in the following net asset categories:
Net assets without donor restrictions ~ Net assets that are not subject to donor-imposed stipulations but may be
designated for specific purposes by the Board of Trustees (the Board).
* Board designated endowment — The Board has designated a portion of net assets without donor
restrictions that represents the market value of the Library’s endowment fund to emphasize that this
portion of net assets without donor restrictions is available for current operations only to the extent that
is set forth in the annual budget, subject to the endowment investment spending policy. See Note 4 for
more detail on the Library’s board designated endowment.
Net assets with donor restrictions — Net assets subject to donor-imposed stipulations that may or will be met
either by the actions of the Library and/or the passage of time, or which may be perpetual. When a restriction is
satisfied, the associated amount is reclassified from net assets with donor restrictions to net assets without donor
restrictions and is reported in the Statement of Revenues, Expenses, and Changes in Net Assets — Modified Cash
Basis as net assets released from restrictions. See Note 5 for more detail on the Library’s net assets with donor
restrictions, which primarily consist of unspent contributions.
Prior Year Summarized Financial Information
The financial statements include certain prior year summarized financial information in total but not by net asset
class. Such information does not include sufficient detail to constitute a presentation in conformity with the
modified cash basis of accounting. Accordingly, such information should be read in conjunction with the
Library’s audited financial statements as of and for the year ended June 30, 2021, from which the summarized
information was derived.

THE WATERFORD PUBLIC LIBRARY, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Liquidity
Assets are presented in the accompanying Statement of Assets, Liabilities, and Net Assets — Modified Cash Basis
according to their nearness of conversion to cash and liabilities according to the nearness of their maturity and
resulting use of cash.
Cash and Cash Equivalents
Cash and cash equivalents include cash on hand and highly liquid debt instruments with maturities of three
months or less at the date of purchase. This policy does not apply to funds with donor-imposed restrictions. The
Library maintains cash balances at one financial institution and such deposits may, at times, exceed federal
depository insurance limits.
Property and Equipment
Property and equipment acquisitions which exceed $1,000 become the property of the Town of Waterford. The
Library expenses as program services all acquisitions less than $1,000, Maintenance and repairs are charged to
expense as incurred,
Art Collections
As of July 1, 2005, the Library capitalized its art collection retroactively in conformity with accounting principles
generally accepted in the United States of America (US GAAP). The art collection items acquired prior to July
1, 2005 were appraised and they were determined to have a value of $55,000. Subsequent to July 1, 2005, art
collection items acquired by the Library will be recorded at fair market value if donated, and at cost if purchased.
Investments
Investments in marketable equity securities with readily determined fair values and investments in debt securities
are carried at fair value. Fair value is determined based on quoted market price (all Level 1 measurements).
Realized and unrealized gains and losses on these investments are reported in the Statement of Revenues,
Expenses, and Changes in Net Assets — Modified Cash Basis, as increases or decreases in net assets without
donor restrictions unless their use is restricted by explicit donor stipulations or by law. Investment income and
gains restricted by donors are reported as increases in net assets without donor restrictions if the restrictions are
met in the same reporting period in which the income and gains are recognized.
Fair Value of Financial Instruments
US GAAP defines fair value and establishes a framework that includes a hierarchy that categorizes and
prioritizes the sources used to measure and disclose fair value. Fair value is defined as the price that would be
received in a sale of an asset or paid to transfer a liability in an orderly transaction between market participants
at the measurement date. The hierarchy is broken down into three levels of input that market participants would
use in valuing the asset or liability, which can be summarized as follows:
Level 1 — Quoted prices in active markets for identical assets or liabilities.
Level 2 — Quoted prices for similar assets and liabilities in active markets.
Level 3 — Valuation based on inputs that are unobservable therefore requiring management's best
estimate of what market participants would use as fair value.
The level of a financial instrament within the fair value hierarchy is based on the lowest, or least observable,
level of input that is significa