3-4-26 Budget Hearing Agenda and Backup Documents

BOARD OF FINANCE
AGENDA
Waterford Town Hall Wednesday, March 4, 2026
Budget Hearing Town Hall, 7:00 p.m.
1 Call to Order
2. Public Comment
3. 10143 - Ethics Commission i m= >
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4. 10132 - Conservation of Health a Be
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5. 10133 ~ Public Health & Nursing xe e ga
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6. 10120 - Miscellaneous Social Grants 3 nw 38
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7. 10119 - Youth and Family Services - 8
8. 10135 - Senior Citizens
9. 10137 — Recreation & Parks
10. Adjournment
Glenn Patterson, Chairman

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Waterford Ethics Commission
Budget Request
FY 2027
BUDGET FUNCTION
2.50.040 - Establishment of an ethics commission.
In accordance with the provision of Section 7-148h of the Connecticut General Statutes there is
created an ethics commission. This commission is empowered to investigate or to cause to be
investigated allegations levied against any town board, agency, commission, committee, official
or employee of unethical conduct, corrupting influence, or illegal activities. Allegations of
criminal misconduct or violations of the state penal code shall be referred to the police
department or State Attorney's office whenever such allegations come to the attention of the
commission, whether upon receipt of a complaint or during the course of an investigation.
Notwithstanding provisions herein to the contrary, established internal complaint procedures
of any town board, agency, commission or committee, as such procedures may be amended,
shall take precedence over the procedures established herein as to allegations levied against
any town employee of such board or commission. Complaints which fall under the purview of
an established complaint procedure of an agency shall be referred to that agency for
disposition. The commission may issue subpoenas or subpoenas duces tecum, enforceable
upon application to the superior court, to compel the attendance of persons at hearings and
the production of books, documents, records and papers. The commission shall not initiate
investigations on its own volition.
The financial needs of the commission shall be funded in the same manner as other Town
funded boards and commissions. The commission shall receive no compensation for their
services as such, but shall be reimbursed for their necessary expenses incurred in the
performance of their duties.
Funding for the commission is comprised of clerical services (plus fringe benefits), operating
services, and office supplies.

BUDGET SUMMARY
The total budget request for FY27 is $900. This request represents a 0% increase over FY26.
This allows for no expenses associated with complaints requiring the issuance or filing of any
legal actions, as described above; additional supplies needed to service such complaints; legal
‘services beyond those provided by the Town Attorney; or other unanticipated expenses
associated with such complaints. At present, there are no complaints before the Commission.
10143-51210 Clerical and Technical
($600)
The recording secretary attends regularly-scheduled and special
meetings as necessary. She prepares agendas, takes minutes and
maintains the commission's files. The position is paid hourly and is
budgeted at .55 hours per week for 52.5 weeks.
10143-51920 FICA
($60)
Employer's share of social security and Medicare taxes is paid at the
mandated rate of 7.65% of gross wages.
10143-52030 PROFESSIONAL FEES
($200)
Minor expenses associated with complaints requiring the issuance or filing of any legal actions,
as described above; professional legal services beyond those provided by the Town Attorney; or
other unanticipated expenses associated with such complaints.
10143-61920 OFFICE SUPPLIES
($50)
‘Supplies needed to service complaints or legal actions that may arise from complaints.

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15 Rope Ferry Rd
Waterford, CT 06385
First Selectman Brule:
At their November meeting, the Board of Directors of Ledge Light Health District approved an increase of
3% to the member per capita rate for FY27, raising the per capita charge from $7.82 to $8.05 for next
fiscal year. As a reminder to those reviewing this budget submission, the total is inclusive of all fringe
benefits and all legal, vehicle, human resources and capital improvement expenses.
In addition to the change in the per capita rate, there is an increase of 81 people in the population of the
Ee Town of Waterford reported to us by the Department of Public Health, which we are mandated by
statute to use in calculating each municipality's annual assessment. The per capita and population
increases bring Waterford’s FY27 contribution to Ledge Light Health District to $160,367.09.
A detailed draft budget for FY27 is attached for your review. We have also included a report on our
activities and the services offered to Waterford.
Please let me know if you have any questions regarding this; | look forward to attending the usual budget
hearings in 2026.
C Bast regards, \
\ rA{ 4h )
snhifer Mugged, MPH ia
\Dirpctor of Health
CC: LLHD Waterford Board of Directors Representative Paul Goldstein

REQUEST DATE (FISCAL YEAR): FY27
REQUESTED AMOUNT: $160,367.09
BENEFIT STATEMENT (Describe how these funds will be used)
Ledge Light Health District is honored to serve as the Town's Health Department. Our team of
of public health professionals enforce the State Public Health Code through the regulation
e of foodservice, cosmetology, tattoo, daycare and lodging establishments and public pools and bathing
waters; reviews of on-site subsurface sewage disposal systems and private wells; and investigations of
housing and other public health concerns. We also provide education and support on a wide variety of public
health topics to community partners, schools and facilities, and the general public.
Per Town of Waterford Budget Guidelines: please attach a certified audit report of all funds
appropriated during the last completed fiscal year to your funding request.
DECLARATION
|, the requester, understand that | am requesting public funds from the Town of Waterford.
| declare that this request does not pose any potential conflict with the Town of Waterford
and | will provide any documentation requested by the Town of Waterford to authorize
funding this request or review the appropriateness of the request.
& pT hap) 1i2-Jas
me) Oe Date

New London 28,081 $226,181.22
North Stonington 5,197 $41,859.76
Old Lyme 7,721 $62,189.57
‘Stonington 18,782 $151,281.50
Waterford 19,910 $160,367.09
Total Population: 155,453
State Per Capita $3.00 $466,359
Environmental Health Fees $405,000
Food Service $225,000
Cosmetology $25,000
Pools $7,500
Septic/Well $145,000
Other $2,500
Training/Consulting/Other Services $10,000
Interest $12,000
Grants $1,804,000
Public Health Emergency Prepardeness $881,000
Foundation Grants $50,000
DPH Block Grant $75,000
DPH Immunization $105,000
DPH Violence Prevention $88,000
DPH Workforce Development $225,000
DMHAS GASP $125,000
DMHAS How Can We Help $170,000
Opioid Settlement Funds $40,000
1OPSLL $45,000
GBA $108,000
Cc Foundation $12,000
PHEP R1 $64,000
PHEP R4 $32,000

Maintenance and Condo
Security
Telephone & telecommunications
Data Connection
Vehicle Repair/Fees
Vehicle Fuel
Auto/Mileage Reimbursement
Auto Insurance
‘Supplies and Equipment
Office Supplies
IT Supplies and SAS
Program Supplies
Postage, shipping, delivery
Equip rental & maintenance
Professional Services
‘Accounting fees
Legal fees
IT Consulting Fees
Medical Consulting Fees
Other Professional Service Fees
Insurance Agency Fee
Other Administrative Costs
Membership dues - organization
Staff development
Community Outreach and Engag:
General Liability Insurance
Property Insurance
Public Officials Insurance
Employment Practices Insurance
Umbrella Insurance
Processing fees
Meeting expenses
CHIP implementation
Cant Non-Personnel and Subcontracts
$48,800
$600
$22,000
$7,500
$2,500
$6,000
$10,000
$9,200
$9,500
$50,000
$7,500
$5,000
$1,500
$13,500
$5,000
$20,000
$3,000
$5,000
$8,500
$2,500
$12,000
$2,500
$21,000
$3,900
$1,700
$6,600
$3,500
$7,500
$1,500
$7,500
$73,500
$55,000
$70,200
$719,200

support the teams described below and coordinate cross-specialty efforts to improve community service
across the organization.
Environmental Health The 14 members of our Environmental Health Team have a range and depth of
expertise that serve Waterford community members
LLHD inspects food service establishments to ensure they are compliant with the FDA Food Code and
are following good food safety practices. These establishments are inspected based on the risk associated with
their level of food preparation activities. We work with these local businesses to implement comprehensive
food safety practices and provide cost-effective food service education programs. We continue to support
food service establishments and vendors through the changes required due to Connecticut's transition to the
FDA Food Code. In Waterford there are 97 licensed food service establishments.
é& We also inspect public pools (6 in Waterford), cosmetology (23 in Waterford), day care (7 in Waterford)
and body art establishments (2 in Waterford) to ensure these entities are taking measures to protect public
health. We also respond to complaints about lodging establishments (6 in Waterford). Our online complaint
reporting system provides residents the opportunity to submit their concerns electronically. During the
swimming season, LLHD conducts weekly water sampling at bathing beaches (3 in Waterford) and informs the
public regarding bathing water quality that does not meet EPA/State standards.
Our environmental land use staff of Environmental Health Specialists and Environmental Technicians
conduct soil testing and plan reviews for all building lots served by onsite septic systems and/or wells. On
existing properties served by septic systems we review residential and commercial building additions, lot line
changes, the addition of accessory structures (sheds, decks, pools, and detached garages), and changes in use
(residential to commercial, or an increase in the number of bedrooms). All reviews are conducted to ensure
compliance with State of CT regulations 19-13-B100a and 19-13-8103 (there were 18 B100a reviews in
Waterford last fiscal year). Septic installation plans for new septic systems (3 in Waterford during FY25) or
repairs (10 in Waterford in FY25) are reviewed under 19-13-8103 and permitted and inspected by LLHD
personnel. Requested exceptions to the CT Public Health Code are reviewed and referred to CT DPH when
required. LLHD also conducts the site location review, permit approval, site inspection and water test review
for private and public drinking water wells, irrigation wells and geothermal wells. Certain septic systems and
water supply permitting involve DPH or DEEP - our team works closely with both agencies to ensure
compliance with all code requirements.
Safe and healthy housing is an important public health topic. We respond to complaints or concerns
about conditions in rental units and properties with excess garbage, stagnant water or other conditions that
may impact health (45 in Waterford last fiscal year). We also enforce the State’s regulations related to lead
poisoning and conduct comprehensive inspections and family education when a child with an elevated blood
lead level is identified.
216 Broad Street * New London, CT 06320 * phone. 860.448.4882 * fox. 860.448.4885 * www.llhd.org

reports of communicable and/or infectious diseases such as tuberculosis or food borne illnesses. These
investigations may include conducting partner follow-up, delivering direct observed therapy (to ensure
patients are taking their medications as required), implementing control measures, and providing general
support to the affected individual and their families. Over the last five years we have seen a dramatic increase
in the number of tuberculous cases we have had to manage.
LLHD provides support to schools and long-term care facilities during reported outbreaks to help
prevent the spread of illness. We also provide yearly educational opportunities for infection control personnel
in long term care facilities and schools. We meet with Infection Preventionists from area Long Term Care
facilities to provide education and guidance.
Preparedness Activities One team member has primary responsibility for this body of work
Cc LLHD works closely with municipal and regional partners to prepare for and respond to emergency
situations. These activities include participation in Drive-Thru Clinics and Millstone exercises, working with
local partners to develop Continuity of Operations and COVID plans. LLHD is the regional lead for emergency
preparedness and manages the contract from the Department of Public Health for all health districts within
DMHS Region 4. This regional effort provides opportunity to align plans and share resources.
Health Education & Community Outreach There are 10 team members who work on these programs
LLHD engages and supports the communities we serve in health education, health promotion, and
health policy development activities in a variety of ways. These efforts draw on scientific, evidence-based best
practices to ensure that the programmatic processes involved make efficient use of available funding, while
achieving measurable and desired changes in our population’s overall health and resilience. LLHD works
diligently to secure external funding to support these activities and supplement our municipal members’
contributions. LLHD continues to support public health projects initiated by other agencies by serving on a
variety of coalitions, providing community outreach, educational presentations and materials to schools,
healthcare providers, businesses and the community-at-large.
Regional Asthma Management Program — Breathe Well-Respira Bien: Asthma is the most common
chronic disease of childhood and a leading cause of preventable hospital admissions for both children and
adults, Asthma rates in CT are among the highest in the nation; there are approximately 50 deaths from
asthma each year in our state. LLHD has a long history of participating in programs to help reduce the burden
of asthma. Although asthma cannot be cured, it can be managed. Understanding medications and their use
can prevent emergency situations. Breathe Well is a free program co-sponsored by Lawrence and Memorial
Cc Hospital, designed to help children and adults with asthma to manage their asthma better. A trained asthma
educator and public health environmental specialist review medications and provide an in-home
environmental assessment of asthma triggers.
216 Broad Street * New London, CT 06320 * phone. 860.448.4882 * fox. 860.448.4885 * wwwillhd.org

relationships with community members as well as their knowledge of systems of care to help community
members achieve their individual health goals. The LLHD Community Health Workers partner with our
colleagues in Waterford Human Services to connect with community members at the Waterford Food Bank
and other locations. We also serve a number of Waterford residents at The Bodega food pantry at the Place
for CommUNITY Wellbeing each week.
Immunization Action Program: The Connecticut Department of Public Health provides funding to
promote immunization across the lifespan and reduce preventable and sometimes fatal diseases. LLHD
provides public education and professional development for healthcare providers and conducts site visits to
ensure proper vaccine storage and handling and promote quality improvement strategies among providers.
LLHD reaches out to parents of children who have missed vaccine doses or need a vaccine provider, conducts
community outreach and awareness campaigns, and enrolls families into CTWiz. The SECT Immunization
f= Partnership meets twice annually to guide program activities and assist in the promotion of childhood
immunizations.
‘Overdose Action Team and New London County Coordinated Access, Resources, Engagement and
Support (NLC CARES): The Overdose Action Team continues its coordinated efforts to address the overdose
crisis by increasing no barrier access to care and services, saturating the community with naloxone and
reducing stigma and discrimination against people living with substance use disorder. The team continues to
adapt and innovate in response to new information and changing conditions and to expand partnerships in
order to more fully support people’s needs and improve community conditions that contribute to overdose.
We are grateful for the support of our municipal partners in sharing the science-based information and
messaging about overdose prevention and look to continue that partnership.
The Health Improvement Collaborative (HIC): LHD continues to convene numerous partner agencies
and community members who collectively monitor the health of our communities and take action to address
prioritized health concerns through the Health Improvement Collaborative of Southeastern CT.
hone. 860.448.4882 * fax. 860.448.4885 * www.lhd.org
216 Broad Street * New London, CT 06320 *

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LEDGE LIGHT
HEALTH DISTRICT
SERVING THE FOLLOWING TOWNS IN
SOUTHEASTERN CONNECTICUT:
GROTON, EAST LYME, LEDYARD, LYME,
NORTH STONINGTON, OLD LYME,
STONINGTON, WATERFORD; THE CITIES
OF GROTON AND NEW LONDON; AND THE
BOROUGH OF STONINGTON
BASIC FINANCIAL STATEMENTS,
AS OF JUNE 30, 2024
TOGETHER WITH
INDEPENDENT AUDITORS’ REPORT,
REQUIRED SUPPLEMENTARY
INFORMATION,
OTHER SUPPLEMENTARY INFORMATION,
FEDERAL SINGLE AUDIT REPORTS AND
STATE SINGLE AUDIT REPORTS
CPAs + BUSINESS ADVISORS

Statement of Activities 9
Fund Financial Statements
Balance Sheet ~ Governmental Fund 10
Reconciliation of Governmental Fund Balance Sheet to the
‘Government-Wide Statement of Net Position ~ Governmental Activities u
Statement of Revenues, Expenditures, and Changes in
Fund Balance ~ Governmental Fund 12
Cc Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balances of the Governmental Fund to the
Statement of Activities 13
Notes to Financial Statements 14-29
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule ~ General Fund 30
Schedule of Employer Contributions ~ Town of Groton Retirement System 31
Schedule of Changes in Net Pension Liability and Related ~ Town of Groton Retirement System 32

Independent Auditors’ Report on Compliance for Each Major Program and
on Internal Control over Compliance Required by the Uniform Guidance
Schedule of Expenditures of Federal Awards
Schedule of Expenditures of Federal Awards
Notes to Schedule of Expenditures of Federal Awards
Schedule of Federal Findings and Questioned Costs
Summary Schedule of the Status of Prior Federal Audit Findings
STATE SINGLE AUDIT REPORTS
State Internal Control and Compliance Reports
Independent Auditors’ Report on Internal Control over Financial Reporting,
and on Compliance and Other Matters Based on an Audit of Financial
Statements Performed in Accordance with Government Auditing Standards
Independent Auditors’ Report on Compliance for Each Major State Program and
Report on Internal Control over Compliance Required by the State Single Audit Act
Schedule of Expenditures of State Financial Assistance
Schedule of Expenditures of State Financial Assistance
Note to Schedule of Expenditures of State Financial Assistance
Schedule of State Findings and Questioned Costs
Summary Schedule of the Status of Prior State Audit Findings
35
38
39
41
4B
46,
49
50
SI
53

INDEPENDENT AUDITORS’ REPORT

New London, Connecticut
REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS
Opinions
‘We have audited the accompanying financial statements of the governmental activities and the major fund of the Ledge
Light Health District (the “District”), as of and for the year ended June 30, 2024, and the related notes to the financial
statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the governmental activities and the major fund of the District as of June 30, 2024, and the
respective changes in financial position for the year then ended in accordance with accounting principles generally
© __ceepted in the United States of America,
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Our responsibilities under those standards are further described in the
Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the District 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 opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with
accounting principles generally accepted in the United States of America, and 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.
In preparing the financial statements, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concem
for twelve months beyond the financial statement date, including any currently known information that may raise
substantial doubt shortly thereafter.

Standards, we:
© 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.
‘* 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 District’s intemal control. Accordingly, no such opinion is expressed.
‘* Evaluate the appropriateness of accounting policies used and the reasonableness of significant accou
estimates made by management, as well as evaluate the overall presentation of the financial statements.
* Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
substantial doubt about the District’s ability to continue as a going concem 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,
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's discussion
and analysis on pages 4-7, the budgetary comparison information on page 30 and the pension schedules on pages
31-32 be presented to supplement the basic financial statements. Such information is the responsibility of
management and, although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board who considers it to be an essential part of financial reporting for placing the basic financial
statements in an appropriate operational, economic, or historical context. We have applied certain limited
procedures to the required supplementary information in accordance with auditing standards generally accepted in
the United States of America, which consisted of inquiries of management about the methods of preparing the
information and comparing the information for consistency with management’s responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do
not express an opinion or provide any assurance on the information because the limited procedures do not provide
us with sufficient evidence to express an opinion or provide any assurance.

States of America. In our opinion, the schedule of expenditures of federal awards and the schedule of expenditures
of state financial assistance are fairly stated, in all material respects, in relation to the basic financial statements as
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated April 8, 2025, on our
consideration of the District’s internal control over financial reporting and on our tests ofits compliance with certain
provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is
solely to describe the scope of our testing of intemal control over financial reporting and compliance and the results
of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering the District’s internal control over financial reporting and compliance.
Hoy, Feligpetts V Malagham, LUC
Groton, Connecticut
April 8, 2025

=)
2.
accounting methods used by many private-sector companies.
For purposes of the Government-wide Financial Statements, the District has the following activities:
a) Governmental Activities ~ All of the District's health services are reported here. These activities
are financed primarily through annual per capita funding from the State of Connecticut and
‘member towns; specific federal, state, and local grants; and permit and other fees assessed.
Fund Financial Statements: For governmental activities, these statements present how the services
provided by the District were financed in the short term as well as what remains for future spending.
Additionally, these statements report the District's activities in greater detail by highlighting the District’s
only fund ~ the General Fund. The District’s General Fund is classified as the following type of fund:
Governmental Fund ~ All of the District’s basic services are reported as a governmental fund, which
focuses on how money flows into and out of the fund and the balances left at year-end that are
available for spending. This fund is reported using the modified accrual basis of accounting, which
measures cash and all other financial assets that can readily be converted to cash. The governmental
fund statements provide a detailed short-term view of the District’s general government operations.
These statements help you to determine whether there are more or fewer financial resources that can
be spent in the near future to finance the District’s operations. We describe the relationship (or
differences) between governmental activities (reported in the government-wide financial statements)
and government funds in a reconciliation at the bottom of the fund financial statements,

Sl
‘Total assets and deferred outflows of resources $2,936,403, _$2530.072_ “$406,331
Current liabilities $1,359,480 $ 816283 $543,197
Noncurrent labities 583,501 507,816 75,685
Deferred inflows of resources 3,700 : 3,700
‘Total liabilities and deferred inflows of resources 1,946,681 1,324,099 622,582
Net position
Invested in capital assets 674965 «534,239 140,726
Unrestricted 314757 __ 671,734 __(356977)
Total net position 989,722, _ 1205973 __ (216,251)
Total lablties, deferred inflows of resources, and net position $2,936,403 _$2,530.072_ _S_406331
Overall, total net position decreased from the prior fiscal year by $216,251 as revenues exceeded expenses for the
fiscal year. The overall increase in current assets and liabilities results from an increase in both receivables and
‘unspent grant funds on hand at year-end. Significant capital outlays (those in excess of $5,000) are being recorded
as District capital assets and are being depreciated over their estimated useful lives. The District made significant
capital outlays during the fiscal year which included extensive property renovations. Capital assets presented here
are shown net of their accumulated depreciation,
The District entered into a three year operating lease during the fiscal year and recognized a right to use lease
asset and a lease liability of $104,610.
Net position has been separated into two categories on the District’s financial statements: 1) Invested in capital
assets and 2) Unrestricted net position. Because capital assets are not very liquid (i.e. easily converted to cash),
the District’s equity in these assets has been separated and labeled as such. Unrestricted net positi
represents the liquid portion of the District's net position that can be used to finance daily oper
constraints.

Interest and other 36,264 19,809 16,455
Investment income (loss) 887 (5.430) 6317
Total revenues 5,119,552 4,898,016 221,536
Program expenses
Heath services 5,333,400 5,179,816 153,584
Interest on long-term debt 2,403 : 2,403
Total expenses 5,335,803 5,179,816 155,987
Change in net position (216251) (281,800) 65,549
Net position, beginning of year 1,205,973 1,487,773 (281,800)
Net position, end of year $ 989.722, $1,205,973 _$ (216,251)
As mentioned previously, the District’s net position decreased $216,251 from the prior fiscal year primarily
resulting from program expenses exceeding program and general revenues for the year, despite an increase in
‘operating grants and contributions.
FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUND
As of June 30, 2024, the District’s only governmental fund, the General Fund, reported an ending fund balance of
$346,739, a decrease of $497,771 in comparison with the prior year. The decrease in fund balance was the result
extensive capital expenditures incurred and an increase of year-end grants receivable that were not collected soon
enough to be considered “available” for revenue recognition and therefore were deferred at year-end, The total
amount of unavailable revenue at year-end was $416,584, The District’s management expects to recognize this
revenue in the subsequent year as the receivables are collected.
General Fund Budgetary Highlights
There were no amendments to the District’s budget. Overall actual expenditures were over budget by $1,387,091
and revenues came in ahead of budget by $888,891. Both variances were attributable to greater than expected
federal grant funding during the year.

Vehicles
Lease asset
Total $1,108,231
During the 2023-2024 fiscal year, the District invested over $130,000 in renovations to its property at 216 Broad
Street and acquired a $104,610 right of use lease asset in a separate New London property. Construction in
process consists of HVAC improvements at 216 Broad Street.
‘Noncurrent Liabilities
‘The Ledge Light Health District’s noncurrent liabilities consist of compensated absences (accrued vacation time)
owed to District employees as of June 30, 2024, a net pension liability related to its participation in the Town of
Groton Retirement System, and a lease liability for a building. More detailed information on the District’s capital
assets and noncurrent liabilities is presented in the notes to the financial statements.
NEXT YEAR’S BUDGET AND RATES
In April 2024, the Ledge Light Health District adopted a $4,288,196 budget for the 2024-2025 fiscal year using a
per capita rate of $7.59 for member towns.
CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a
general overview of the District's finances and to show accountability for the money it receives. If you have
questions about this report or need additional financial information, contact the District Office at Ledge Light
Health District, 216 Broad Street, New London, Connecticut 06320.

NONCURRENT ASSETS
Deposit on capital asset 34,170
Capital assets, net of accumulated amor 90,081
Capital assets, net of accumulated depreciation,
Total noncurrent assets
Total assets 2,923,121
DEFERRED OUTFLOWS OF RESOURCES
Differences between expected and actual experience 1,543
Changes of assumptions 11,624
[Net difference between projected and
actual earings on pension plan investments us
Total deferred outflows of resources, 13,282,
“Total assets and deferred outflows of resources, 5 7.936.403
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND NET POSITION
(CURRENT LIABILITIES,
‘Accounts payable 8 483,247
‘Accrued expenses 47,487
‘Uneamed revenue 828,746
Total current liabilities 1,359,480
NONCURRENT LIABILITIES
Due within one year 61,609
Due in more than one year 521,892
Total noncurent liabilities 383,
‘Total liabilities 7,942,981
DEFERRED INFLOWS OF RESOURCES
Differences between expected and actual experience 3.700
“Total deferred inflows of resources 3,700
‘NET POSITION
Invested in capital assets, net of related debt 674,965
Unestrcted 314,757
‘Total net position 989,722
c ‘Total liabilities, deferred inflows of resources, and net position s 2,936,403
The accompanying notes are an integral part of these financial statements

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Cash and cash equivalents $ 1,200,227
Investments 127,212
Receivables 729,183
Prepaid expenditures 66,181
Total assets, 2,122,803
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE
LIABILITIES
Accounts payable s 483,247
‘Accrued expenses 41,487
Unearned revenues 828,746
Total current liabilities 1,359,480
DEFERRED INFLOWS OF RESOURCES
Revenues - unavailable 416,584
Total deferred inflows of resources 416,584
FUND BALANCE
Nonspendable 66,181
Committed 1,190,000
Unassigned (909,442)
Total fund balance 346,739
Total lial
ities, deferred inflows of resources, and fund balance
2,122,803
The accompanying notes are an integral part of these financial statements
-10-

Amounts reported for governmental activities in the statement of
net position are different because:
Capital assets and deposits on capital assets used in governmental activities
are not financial resources and therefore not reported in the fund financial statements.
Other assets are not available to pay for current-period expenditures and
therefore are deferred or excluded from the fund financial statements:
Differences between expected and actual experience
‘Changes of assumptions
Net difference between projected and
actual earnings on pension plan investments
Deferred inflows - unavailable revenues
Long-term liabilities are not due and payable in the current period
and therefore not reported in the fund financial statements:
Compensated absences
Net pension liability
Lease liability
Deferred inflows - differences between expected and actual experience
Net position of governmental activities
The accompanying notes are an integral part of these financial statements
“lle
800,318
1,543
11,624
us
416,584
(164,109)
(328,209)
(91,183)
(3,700)

Town contributions
Permits and fees
Federal, state, and private grants
Interest income and other
Investment income
Total revenues
EXPENDITURES,
Current
Health services
Capital outlay
Debt service
Total expenditures
Deficiency of revenues
over expenditures
OTHER FINANCING SOURCES,
Proceeds from issuance of long-term debt
Total other financing sources
Deficiency of revenues and other financing sources
over expenditures
FUND BALANCE, beginning of year
FUND BALANCE, end of year
$s 1,190,025
411,886
3,340,120
36,264
887
979,182
5,233,188
332,545
15,830
3,581,563,
(602,381)
104,610
104,610
(497,771)
844,510
$ 346,739.
The accompanying notes are an integral part of these financial statements

over their useful lives and reported as depreciation expense. This
is the amount by which capital outlay ($332,545) exceeded
depreciation ($51,937) and amortization ($14,529) in the current period. 266,079
Certain expenses in the statement of activities do not require
the use of current financial resources and are therefore
not reported in the fund financial statements, including:
Decrease in net pension liability 17,887
Increase in lease liability (91,183)
Decrease in deferred outflows - expected and actual experience (19,221)
Increase in deferred outflows - Changes of assumptions 8,256
Decrease in deferred outflows - net difference between projected and
actual earnings on pension plan investments (34,579)
Increase in deferred inflows - net difference between expected and
actual experience (3,700)
Decrease in deferred inflows - Changes of assumptions
Decrease in compensated absences (2,389)
Revenues in the statement of activities that do not provide current
financial resources are not reported as revenues in the funds.
‘This is the increase in unavailable grant income during the year. 
140,370
Change in net position of governmental activities $_ (216,251)
The accompanying notes are an integral part of these financial statements
“13

providers of health services in the District to better coordinate existing programs and to plan and
implement new health programs.
The District’s financial statements are prepared in accordance with generally accepted accounting
principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for
establishing GAAP for state and local governments through its pronouncements (Statements and
Interpretations). The more significant accounting policies established in GAAP and used by the
District are discussed below.
REPORTING ENTITY
The Ledge Light Health District consists of all significant funds, agencies, boards, commi
€ authorities over which the District exercises oversight responsibility. Oversight responsibility was
determined on the basis of financial interdependence, selection of governing authority, designation of
management, ability to significantly influence operations, accountability for fiscal matters and scope
of public service. The District is not included in any other governmental “reporting entity” as defined
by GASB pronouncements.
BASIC FINANCIAL STATEMENTS — GOVERNMENT-WIDE STATEMENTS
The District’s basic financial statements include both government-wide (reporting the District as a
whole) and fund financial statements (reporting the District's major funds). Both the government-
wide and fund financial statements categorize its health service activities as governmental,
In the government-wide Statement of Net Position, the governmental activities column (a) is
presented on a consolidated basis, and (b) is reported on a full accrual, economic resource basis,
which recognizes all long-term assets and receivables as well as long-term debt and obligations. The
Distriet’s net position is reported in two parts — invested in capital assets and unrestricted net position.
The government-wide Statement of Activities reports both the gross and net cost of the District’s
health services function. This function is also supported by general government revenues (interest
‘earnings, etc.). The Statement of Activities reduces gross expenses (including depreciation) by related
program revenues, operating, and capital grants.

BASIC FINANCIAL STATEMENTS - FUND FINANCIAL STATEMENTS
‘The financial transactions of the District are reported in individual funds in the fund financial
statements. Each fund is accounted for by providing a separate set of self-balancing accounts that
comprises its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund
balance, revenues, and expenditures. The various funds are reported by generic classification within
the financial statements.
The following fund types are used by the District:
1, Governmental Funds:
é The focus of the governmental funds’ measurement (in the fund statements) is upon
determination of financial position and changes in financial position (sources, uses, and
balances of financial resources) rather than upon net income. The following is a description
of the governmental funds of the District:
a. General Fund is the general operating fund of the District. It is used to account for all
financial resources.
When an expenditure is incurred for a purpose for which amounts in any unrestricted fund balance
category could be used, restricted fund balances are considered to have been spent first, followed by
committed, assigned, and unassigned fund balances.
BASIS OF ACCOUNTING
Basis of accounting refers to the point at which revenues or expenditures/expenses are recognized in
the accounts and reported in the financial statements. It relates to the timing of the measurements
made regardless of the measurement focus applied.
1, Accrual: Governmental activities in the government-wide financial statements are presented
on the accrual basis of accounting. Revenues are recognized when eared and expenses are
recognized when incurred.
-15-

INVESTMENTS
The District reports its investments using the fair value measurement guidelines established by
accounting principles generally accepted in the United States of America. These guidelines recognize
a three-tiered fair value hierarchy as outlined below:
Level 1: Quoted prices for identical investments in active markets
Level 2: Observable inputs other than quoted prices
Level 3: Unobservable inputs
é PREPAID EXPENSES/EXPENDITURES
Certain payments to vendors reflect costs applicable to future accounting periods, and are recorded as
prepaid items using the consumption method in both the government-wide and fund financial
statements, Reported amounts are equally offset by nonspendable fund balance in the fund financial
statements, which indicates that these amounts do not constitute “available spendable resources” even
though they are a component of current assets.
CAPITAL ASSETS
Capital assets purchased or acquired with an original cost of $5,000 or more are reported at historical
cost or estimated historical cost. Donated capital assets are recorded at their estimated fair value at the
date of donation. Additions, improvements, and other capital outlays that significantly extend the
useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed
as incurred. Depreciation on all assets is provided on the straight-line basis over the following
estimated useful lives (expressed in years):
Building and improvements 25
Equipment 5-10
Vehicles 5-10
Lease assets, and type of intangible capital asset, are amortized over the shorter of their useful life or
the related lease term.
-16-

statement element, Deferred Ouiflows of Resources, represents the consumption of net position or
fund balance that applies to a future period and so it will not be recognized as an expense or
‘expenditure until then. For the year ended June 30, 2024, the District had deferred outflows related to
its pension resulting from differences between expected and actual experience, projected and actual
earnings on pension plan investments, and from changes in actuarial assumptions (see Note 8). In
addition to liabilities, the statement of net position and the governmental fund balance sheet will
sometimes report a separate section for deferred inflows of resources. This separate financial
statement element, Deferred Inflows of Resources, represents an acquisition of net position or fund
balance that applies to a future period and so it will not be recognized as revenue until then.
For the year ended June 30, 2024, the District had receivables in connection with various grants
receivable which were considered unavailable for revenue recognition and were therefore presented
" as deferred inflows of resources at June 30, 2024. These are discussed further in Note 3. The District
é also had deferred inflows related to its participation in an agent multiple employer defined benefit
pension plan, resulting from changes in actuarial experience and actuarial assumptions. These are
discussed further in Note 8.
UNEARNED REVENUES
Unearned revenues are reported as liabilities in the government-wide and fund financial statements
when assets are recognized before the related revenue recognition criteria have been satisfied. In the
District, this consists of grants received before the eligibility and performance requirements have
been met.
COMPENSATED ABSENCES:
The liability for compensated absences reported in the government-wide financial statements consists,
of unpaid, but earned vacation pay balances. Expenditures and liabilities related to these obligations
are recognized in the governmental fund financial statements when they mature such as upon the
termination of employment. Compensated absences are reported as noncurrent liabilities in the
‘government-wide statement of net position,
NET PENSION LIABILITY
The net pension liability is measured as the portion of the actuarial value of projected benefits that is
attributed to past periods of employee service in the District’s agent multiple employer defined
re benefit pension plan, net of the pension plan’s fiduciary net position,
-I7-

constraint that are either a) externally imposed by creditors, grantors, contributors, or laws or
regulations of other governments, or b) imposed by law through constitutional provisions or enabling
legislation.
Unrestricted Net Position ~ This category represents the net position of the District, which are not
restricted for any project or other purpose.
In the fund financial statements, fund balances of governmental funds are composed of five
classifications designed to disclose the hierarchy of constraints placed on how fund balance can be
spent.
Nonspendable Fund Balance ~ This classification includes amounts that cannot be spent because they
are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.
€ The District’s nonspendable fund balance relates to its prepaid expenditures.
Restricted Fund Balance ~ This classification includes amounts that are restricted to specific purposes
externally imposed by creditors, grantors, contributors, or laws or regulations of other governments,
or imposed by law.
Committed Fund Balance ~ This represents the portion of fund balance that can only be used for
specific purposes imposed by the District’s highest level of decision making authority (the Board of
Health).
Assigned Fund Balance ~ This classification includes amounts that are intended for a particular
purpose, but are neither Restricted nor Committed. In the District, these are monies set aside at the
suggestion of the District’s Finance Committee.
Unassigned Fund Balance — This represents amounts that are available for any purpose. It is the
residual classification in the General Fund.
-18-

Health.
2. The Board of Health holds a public hearing on the proposed budget, where it is formally
approved.
3. The Board of Health may make amendments to the budget, but any actions which would
increase the member Districts’ contributions by more than seven percent (7%) requires a
public hearing,
USE OF ESTIMATES
‘The preparation of financial statements in conformity with generally accepted accounting principles
requires management to make estimates and assumptions that affect certain reported amounts and
disclosures. Accordingly, actual results could differ from those estimates.
APPLICATION OF ACCOUNTING STANDARDS
For the year ended June 30, 2024, the following accounting pronouncement became effective. The
District implemented the pronouncement, where applicable:
GASB Statement 100, Accounting Changes and Error Corrections. This. statement enhances
accounting and financial reporting requirements for accounting changes and error corrections to
provide more understandable, reliable, relevant, consistent, and comparable i