Board of Finance Regular Meeting October 2023 Agenda

FIFTEEN ROPE FERRY ROAD
WATERFORD, CT 06385-2886
PHONE: 860-442-0553
www.waterfordct.org
~ BOARD OF FINANCE
AGENDA
Waterford Town Hall So October 11, 2023
Regular Meeting 7:00 p.m.
toad
Establishment of a quorum and call to order. |
Le
?
L
cr
Public Comment. a
. 4
Approval and acceptance of minutes from September 13, 20 ;
Review and possible action on the proposed Board of Financ RagularMedtiag and
Budget hearing schedules. Attached are last year’s schedules‘a bréakdtt of the 2024
holidays. | . —_ % aS 8
Fund Balance Policy 1.03-Draft Revision attached.
. Old Business:
a. Discussion of a potential BOF Policy governing the use of the Unassigned Fund
Balance of the General Fund to adjust the Mill Rate.
New Business:
Liaison Reports
Correspondence
a. Virginia Bielucki, Town Accountant, Status of Contingency Fiscal Year 2024 dated
September 9, 2022.
b. Virginia Bielucki, Town Accountant, Periodic Financial Statements FY24 dated
September 16, 2022.
c. Virginia Bielucki, Town Accountant, Status of General Fund Unassigned Balance
dated October 3, 2022.
d. Special Revenue Reports, August 2023
10. Adjournment
Glenn Patterson, Chairman

ALL MEETINGS WILL BE HELD AT 7:00 P.M. UNLESS OTHERWISE NOTED m3
—_—
BOARD OF FINANCE
MEETING SCHEDULE
CALENDAR YEAR 2023
-_ -
January 11, 2023 Regular Meeting 2° =
February 8, 2023 Regular Meeting Ds i
March 1, 2023 Budget Hearing 7 “ om
March 6, 2023 Budget Hearing | @ °
March 8, 2023 Budget Hearing
March 13, 2023 Budget Hearing
March 15, 2023
Regular Monthly Meeting
(followed by Budget Hearing)
March 15, 2023 Budget Hearing
March 20, 2023 Budget Hearing
March 22, 2023 Budget Hearing
March 27, 2023
April 12, 2023
Public Hearing on the budget followed by
Special Meeting for Final Budgetary Action
Regular Meeting’
May 1, 2023 RIM Annual Budget Meeting (anticipated to
be conducted May 1* througli 5")
May 17, 2023 Regular Meeting (Third Wednesday)
June 14, 2023
July 19, 2023
Regular Meeting
Regular Meeting (Third Wednesday)
August 9, 2023 Regular Meeting
. September 13, 2023 Regular Meeting
October 11, 2023 - Regular Meeting
November 8, 2023 Regular Meeting
December 13, 2023 Regular Meeting
S:Finance. Board of Finance/Meeting Schedule/BOF Meeting Schedule 2023

BOARD OF FINANCE
BUDGET HEARING SCHEDULE
(HIS@ATMVBAR 2023/2024"
Wednesday, March 1, 2023 .....scserssseseeeens Library
Police Department
Emergency Management
Fire Services
Board of Finance
Contingency
Monday, March 6, 2023 ....... seer thics Commission
Conservation of Health
Public Health & Nursing
Miscellaneous Social Grants
Youth Services
Senior Citizens
Recreation and Parks
HT 10 ce0e
60:4 i
Wednesday, March 8, 2023 .......csssseseeceseesens Economic Development
Conservation Commission
Planning and Zoning
Zoning Board of Appeals
Building Department
Flood and Erosion Control
Review Projected Revenue
Monday, March 13, 2023 .......ccsceerseeeeeees Human Resources
Finance Department
Retirement
Insurance
Legal
Information Technology
Wednesday. March 15, 2023 ....csssesesesseeeres Regular Meeting
Wednesday, March 15, 2023 ...sccsssrcarssrerves Registrar of Voters
Assessor
Board of Assessment Appeals
Tax Collector
Town Clerk .
Representative Town Meeting
Board of Selectmen
Monday, March 2052023) sssissssvesssssesssnssaveenvens Building Maintenance
Public Works
Capital Improvements
Debt Service
Transfers to Capital and Non-Recurring
Wednesday, March 22, 2023 ...ecssscserersrees Board of Education
Monday, March 27, 2023 ....scseecseresseseees Board of Finance Public Hearing on Budget Followed by
Special Meeting for Final Budgetary Action
Monday, May 1, 2023... sseseseesssseececeeeteeeees RIM Annual Budget Meeting
(anticipated to be conducted May 1 through May 5")
All Board of Finance Meetings will be held at the Waterford Town Hall at 7:00 p.m. and end at 10:30 p.m.
unless otherwise noted. All budgets are due in the Finance Office on December 9, 2022 WITH NO
EXCEPTIONS.
S:Finance: Board of Finance-grm/Meeting Schedule/Budget Hearing Schedule

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BOARD OF FINANCE
MEETING SCHEDULE
CALENDAR YEAR 2024
ALL MEETINGS WILL BE HELD AT 7:00 P.M. UNLES OTHERWISE NOTED
January 10, 2024
February 7, 2024
February 28, 2024
March 4, 2024
March 6, 2024
March 11, 2024
March 13, 2024
March 13, 2024
March 18, 2024
March 20, 2024
March 25, 2024
April 10, 2024
May 1, 2024
May 15, 2024
June 12, 2024
July 17, 2024
August 14, 2024
September 11, 2024
October 9, 2024
November 13, 2024
December 11, 2024
Regular Meeting
Regular Meeting
Budget Hearing
Budget Hearing é)
' iP f
<j
4
Budget Hearing
Budget Hearing
Regular Monthly Meeting
(followed by Budget Hearing)
Budget Hearing
Budget Hearing
Budget Hearing
Public Hearing on the budget followed by
Special Meeting for Final Budgetary Action
Regular Meeting
RTM Annual Budget Meeting (anticipated to be
conducted May 1* through 5")
Regular Meeting (Third Wednesday)
Regular Meeting
Regular Meeting (Third Wednesday)
Regular Meeting
Regular Meeting
Regular Meeting
Regular Meeting
Regular Meeting
S:Finance:Board of Finance/Meeting Schedule/BOF Meeting Schedule 2024
SB
ff

BOARD OF FINANCE |
BUDGET HEARING SCHEDULE BD
FISCAL YEAR 2023/20
pes
q4 45
Wednesday, February 28, 2024.0... cece Library
Police Department
Emergency Management
Fire Services
Board of Finance
Contingency
Monday, March 4, 2024 ...... cc eeeeeeeeteeeeeeeee Ethics’Commission
Conservation of Health
Public Health & Nursing
Miscellaneous Social Grants
Youth Services
Senior Citizens
Recreation and Parks
Wednesday, March 6, 2024.00... cc eeeeeeneeeee Economic Development
Conservation Commission
Planning and Zoning
Zoning Board of Appeals
Building Department
Flood and Erosion Control
Review Projected Revenue
Monday, March 11, 2024.............c cece eee Human Resources
Finance Department
Retirement
Insurance
Legal
Information Technology
Wednesday. March 13, 2024 wees Regular Meeting
Wednesday, March 13, 2024 oes Registrar of Voters
Assessor
Board of Assessment Appeals
Tax Collector
Town Clerk
Representative Town Meeting
Board of Selectmen
Monday, Match 18, 2024 sesisisccerssesecssavevseenes Building Maintenance
Public Works
Capital Improvements
Debt Service
Transfers to Capital and Non-Recurring
Wednesday, March 20, 2024.0... cece Board of Education
Monday, March 25, 2024.0... eee eeeeees Board of Finance Public Hearing on Budget Followed by
Special Meeting for Final Budgetary Action
Monday, May 6, 2024.0... ee eecsesseeseneneeeeeee RTM Annual Budget Meeting
(anticipated to be conducted May 1* through May 5")
All Board of Finance Meetings will be held at the Waterford Town Hall at 7:00 p.m. and end at 10:30 p.m.
unless otherwise noted. All budgets are due in the Finance Office on December 8, 2023 WITH NO
EXCEPTIONS.
S:Finance: Board of Finance-grm/Meeting Schedule/Budget Hearing Schedule

BOF 1.03
|
TOWN OF WATERFORD
FUND BALANCE POLICY
OBJECTIVE
The Town of Waterford feels it necessary to maintain an adequate unrestricted fund balance in the
General Fund to provide for a sound financial base for current and future budgets as well as mitigating
risks such as revenue shortfalls or unexpected expenditures. An adequate level of unrestricted fund
balance will also assist the Town in maintaining its bond rating. This policy is intended to provide for a
fund balance which satisfies the cash flow and contingency needs of the Town while at the same time
avoiding over taxation with an excessively large fund balance.
A positive fund balance serves three important functions:
1. Eliminates the need for short term borrowing to handle cash flow between the start of the
fiscal year and receipt of revenue from taxes;
2. Serves as a contingency fund that enables the Town to respond to unanticipated emergencies
or opportunities: and
3. Provides funds that can be used periodically to lower taxes to smooth out major fluctuations
in the property tax rates
DISCUSSION
Find Balance is the difference between the Town’s current assets (cash, short-term investments, and
receivables) expected to be available to finance operations in the immediate future and its current
liabilities.
Waterford recognizes the new Fund Balance components below in accordance with Government
Accounting Standards Board (GASB) Pronouncement #54.
e Non Spendable Fund Balance-Amounts that cannot be spent because they are either:
7 Not in a spendable form such as long-term receivables, inventory, or prepaid expenses.
a Legally or contractually required to be maintained intact, such as an endowment fund
e Restricted Fund Balance - Amounts that have legally enforceable constraints placed on their use
by external parties or external laws and regulations.
e Committed Fund Balance -Amounts that can only be used for specific purposes pursuant to
constraints imposed by formal action of the government's highest level of decision-making
authority (RTM)
e Assigned Fund Balance - Amounts intended to be used for specific purposes, but are neither
restricted nor committed
e Unassigned Fund Balance-Amounts that do not fall within any other classification.
POLICY
The Town will maintain an unassigned fund balance as of June 30th of each year between 10% and 13%
of the subsequent fiscal years budgeted General Fund revenue.

BOF 1.03
In the event the fund balance is greater than 13% at the end of any fiscal year, the excess may be used in
one or a combination of the following ways:
e Transfer such excess to a committed account (Debt Service Fund) for future debt payments.
e Transfer such excess to the Capital Non-Recurring Fund for future capital projects.
e Transfer such excess to the Pension and/or OPEB trust funds.
e Utilize such excess to offset the next fiscal year’s operating budget to reduce planned
expenditures.
The following circumstances may justify maintaining a fund balance exceeding 13%:
e Significant volatility in operating revenues or operating expenditures;
Potential drain on resources from other funds facing financial difficulties;
Exposure to natural disasters (i.e. hurricanes, public health crisis, etc.);
Rapidly growing budgets;
Reliance on a single taxpayer or upon a group of taxpayers in the same industry;
Disparities in timing between revenue collections and expenditures.
Exigent circumstances may justify a “spend down” of the fund balance to under 13%. Examples of such
circumstances include:
e Operating emergencies
e Unanticipated budgetary shortfalls.
The Board of Finance shall monitor the minimum fund balance requirements based on these criteria. If
at the end of a fiscal year, the unrestricted general fund balance is below 10% for reasons other than the
timing of receipt of disaster recovery funds that have been approved by the federal or state
government, the Director of Finance shall prepare and submit a plan for expenditure reductions and or
revenue increases. The Board of Finance shall take action necessary to restore the unreserved,
undesignated fund balance to acceptable levels within three years.
The General Fund Unassigned Fund Balance may be appropriated as authorized by the RTM upon
approval by the Board of Finance.
For purposes of fund balance classification, expenditures are to be spent from restricted fund balance
first, followed in order by committed fund balance, assigned fund balance and lastly, unassigned fund
balance.
ADOPTED: November 18, 2015
Revised (Draft): July 2023

FIFTEEN ROPE FERRY ROAD
WATERFORD, CT 06385-2886
PHONE: 860-442-0553
www.waterfordct.org
Date: September 21, 2023
Te Members of the Board of Finance
From: The Town Accountant
Subject: Status of Contingency Fiscal Year 2024
Contingency Fund, Line item 10121-59010:
07/01/23 Appropriation 265,000
Transferred through 09/13/23 (75,000)
Balance 190,000
VirginiaBielucki
Page 1

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FIFTEEN ROPE FERRY ROAD
WATERFORD, CT 06385-2886
Date: September 15, 2023
To: The Members of the Board of Finance
From: | The Town Accountant
Subject: Periodic Financial Statements
Enclosed are the latest financial statements.
If you have any questions, please call.
Thank you,
A Aneu Cette
Virginia Bid
Bi 3ilucki —-
Enclosures:
General Fund-Statement of Revenues and
Statement of Expenditures
Fleet Management-Statement of Revenues and
Expenditures
Capital and Non-recurring Fund-Statement of
Fund Balance Designations and Appropriations
Capital Improvement Fund-Expenditures
Capital Projects Funds-Expenditures
Contributed Gifts Fund-Balances
Insurance Administration Fund- Balance Sheet
PHONE: 860-442-0553
www.waterfordct.org

STATE OF CONNECTICUT
EDUCATION
EQUALIZED COST SHARING
HEALTH & WELFARE
SUB TOTAL
GENERAL GOVERNMENT
PILOT-DISABLED
TIERED PILOT
TAX RELIEF- VETERANS
CIVIL PREPAREDNESS
TELECOMMUNICATIONS PROPERTY TAX
TOWN AID ROADS-IMPROVED
LOCAL CAPITAL IMPROVEMENT (LOCIP)
SDE STATE GRANT
ENHANCEMENT 911
MUNICIPAL REVENUE SHARE GRANT
GRANTS FOR MUNICIPAL PROJECTS
TOTAL GENERAL GOVERNMENT
TOTAL STATE OF CONNECTICUT
OTHER SOURCES
EDUCATION
TUITION
RENT & MISCELLANEOUS
SUB TOTAL
TOWN OF WATERFORD
STATEMENT OF REVENUES COMPARED TO ANTICIPATED
FOR FISCAL YEAR 2023-2024, THROUGH AUGUST 31, 2023
WITH COMPARATIVE ACTUAL AMOUNTS
FOR FISCAL YEAR 2022-2023, THROUGH AUGUST 31, 2022
FAVORABLE
FISCAL (UNFAVORABLE)
FISCAL FISCAL YEAR FISCAL FISCAL
YEAR YEAR 2023-2024 YEAR YEAR
2023-2024 2023-2024 PERCENT 2023-2024 2022-2023
BUDGET ACTUAL RECEIVED VARIANCE ACTUAL
$326,444. $0 0.00% (326,444) $0
$6,359 $0 0.00% (6,359) $0
332,803 0 0.00% (332,803) 0
1,200 0 0.00% (1,200) $0
315,978 0 0.00% (315,978) $0
5,000 0 0.00% (5,000) $0
20,000 0 0.00% (20,000) $0
58,071 0 0.00% (58,071) $0
321,120 160,680 50.04% (160,440) $0
116,994 0 0.00% (116,994) $0
14,000 3,526 25.18% (10,474) $0
22,981 5,646 24.57% (17,335) $5,604
379,498 0 0.00% (379,498) $0
68,510 0 0.00% (68,510) $0
1,323,352 169,851 12.83% (1,153,501) 5,604
1,656,155 169,851 10.26% (1,486,304) 5,604
60,000 0 0.00% (60,000) 9,604
1,500 0 0.00% (1,500) 0
61,500 0 0.00% (61,500) 9,604

GENERAL GOVERNMENT
INTEREST & LIENS
INTEREST ON INVESTMENTS
RECREATION & PARKS
BUILDING INSPECTOR
LICENSE, FEE, PERMIT, FINE
LIBRARY
WATER MAIN ASSESSMENTS
SALE OF EQUIPMENT
SCRRRA REBATE
NL RADIO COMM. NETWORK USE FEE
ALARM PENALTIES
BULKY WASTE FEES
MISCELLANEOUS
CONVEYANCE TAX
EMS-REG COMM CTR FEES
SEWER ASSESSMENTS
PLANNING& ZONING, ZBA, CONSRV COMM
TOWN CLERK FEES
LIENS -COLLECTED BY UTILITY COMMISSION
TIPPING FEES
RECYCLING
COST SHARING PRR
TRANSFERS FROM OTHER FUNDS
TRANSFERS IN-PY ENCUMBRANCES
EUGENE O'NEILL GATE/LEASE REVENUE
AMBULANCE OPERATING SUBSIDY
YSB BOE CLERICAL STIPEND
RENTAL OF BUILDINGS
SENIOR SERVICES
VERSA KART/BLUE BOXES
PUBLIC WORKS BOE CUSTODIAL SUBSIDY
SUB TOTAL
TOTAL OTHER SOURCES
PROPERTY TAXATION
CURRENT PROPERTY TAX
PRIOR YEAR TAXES
TOTAL PROPERTY TAXATION
TOTAL REVENUES
TOWN OF WATERFORD
STATEMENT OF REVENUES COMPARED TO ANTICIPATED
FOR FISCAL YEAR 2023-2024, THROUGH AUGUST 31, 2023
WITH COMPARATIVE ACTUAL AMOUNTS
FOR FISCAL YEAR 2022-2023, THROUGH AUGUST 31, 2022
FAVORABLE
FISCAL (UNFAVORABLE)
FISCAL FISCAL YEAR FISCAL FISCAL
YEAR YEAR 2023-2024 YEAR YEAR
2023-2024 © 2023-2024 PERCENT 2023-2024 2622-2023
BUDGET ACTUAL RECEIVED VARIANCE ACTUAL
291,306 66,634 22.87% (224,672) 41,541
2,500,000 546,300 21.85% (1,953,700) 170,997
165,000 153,190 92.84% (11,810) 150,406
400,000 96,122 24.03% (303,878) 139,741
135,309 2,832 2.09% (132,478) 4,242
0 286 #DIV/0! 286 0
0 0 #DIV/! 0 0
1,000 0 0.00% (1,000) 0
0 0 #DIV/! 0 0
72,000 0 0.00% (72,000) 0
0 0 #DIV/0! 0 0
110,000 22,233 20.21% (87,767) 21,464
27,582 11,400 41.33% (16,182) 9,985
200,000 55,927 27.96% (144,073) 68,073
6,000 0 0.00% (6,000) 0
0 0 #DIV/0! 0 0
54,183 4,066 7.50% (50,117) 21,264
175,000 27,448 15.68% (147,553) 30,754
0 0 #DIV/0! 0 0
275,000 0 0.00% (275,000) 0
45,000 0 0.00% (45,000) 0
0 0 #DIV/0! 0 187,367
0.00 0 #DIV/0! 0 0
07 0 #DIV/! 0 0
10,000 0 0.00% (10,000) 0
0 0 #DIV/0! 0 0
5,000 0 0.00% (5,000) 0
50,000 13,974 27.95% (36,026) 23,429
10,196 3,264 32.01% (6,932) 2,288
10,000 2,060 20.60% (7,940) 1,980
73,218 73,218 100.00% 0 0
4,615,794 1,078,952 23.38% (3,536,842) 873,531
4,677,294 1,078,952 23.07% (3,598,342) 883,135
95,263,203 71,211,439 74.75% (24,051,764) 71,124,349
476,546 13,004 2.73% (463,542) 27,657
95,739,749 71,224,443 74.39% (24,515,306) 71,152,006
102,073,198 72,473,247 71.00% (29,599,951) 72,040,745

GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED TO BUDGET
FOR FISCAL YEAR 2023-2024, THROUGH AUGUST 31, 2023
WITH COMPARATIVE ACTUAL AMOUNTS
FOR FISCAL YEAR 2022-2023, THROUGH AUGUST 31, 2022
FISCAL YEAR 2024
VARIANCE FISCAL YEAR
FISCAL YEAR 2024 FISCAL YEAR 2024 FAVORABLE 2022-2023
APPROPRIATED ACTUAL (UNFAVORABLE) ACTUAL
GENERAL GOVERNMENT
Board of Selectmen $207,605 $27 442 180,163 $29,508
Registrar of Voters $79,488 $12,629 66,859 $23,606
Board of Finance $70,159 $65,168 4,991 $61,979
Assessor $292,148 $38,333 253,815 $46,138
Board of Assessment Appeals $1,602 $13 1,589 $163
Tax Collector $217,865 $51,211 166,654 $50,734
Finance Department $747,721 $194,954 552,767 $160,603
Legal Department $370,000 $70,440 299,560 $32,262
Town Clerk $252,225 $54,351 197,874. $34,536
Planning and Zoning $661,210 $86,116 575,094 $92,487
Building Maintenance $899,770 $328,705 571,066 $193,410
Insurance $5,105,857 $1,342,632 3,763,225 $1,224,722
Economic Development Commission $27,447 $9,419 18,028 $1,137
Conservation Commission $18,250 $1,211 17,039 $1,303
Zoning Board of Appeals $4,310 2,969 1,341 2,988
Retirement Commission $7,049,737 $2,323,790 4,725,947 $2,065,934
R.T.M. 
$18,903 $13,304 5,599 $13,079
Building Department $297,609 $41,039 256,570 $33,650
Youth Service Bureau $239,827 $62,324 177,503 $44,330
Social Service Grants/Miscellaneous $88,182 $125,214 (37,032) $11,552
Contingency Fund $190,000 0 190,000 0
Emergency Management $1,094,563 $142,664 951,900 $158,552
Fire Services $3,531,618 $1,204,698 2,326,920 $1,139,305
Police Department $6,730,602 $974,938 5,755,664 $915,243
Public Works Department $4,994,798 $1,567,716 3,427,082 $1,661,620
Conservation of Health $148 407 148,407 (0) 148,126
Public Health Nursing $25,911 ; 10,000 15,911 24,000
Senior Citizens Commission $484,631 99,983 384,648 62,585
Waterford Public Library $1,006,837 $175,681 831,156 $167,173
Page 1 of 2

GENERAL
FUND
STATEMENT
OF
EXPENDITURES
COMPARED
TO
BUDGET
FOR
FISCAL
YEAR
2023-2024,
THROUGH
AUGUST
31,
2023
WITH
COMPARATIVE
ACTUAL
AMOUNTS
FOR
FISCAL
YEAR
2022-2023,
THROUGH
AUGUST
31,
2022
Recreation
and
Parks
Flood
and
Erosion
Control
Bd.
Ethics
Commission
Human
Resources
information
Technology
Transfer
to
Waterford
Special
Activity
Fund
Transfer
to
Waterford
Shellfish
Fund
Transfer
to
Capital
Improvement
Fund
Transfer
to
Capital
&
Non-Recurring
Fund
Transfer
to
Dog
Fund
Debt
Service
Total
General
Government
Board
of
Education
Total
General
Fund
Page
2
of2
FISCAL
YEAR
2024
VARIANCE
FISCAL
YEAR
FISCAL
YEAR
2024
FISCAL
YEAR
2024
FAVORABLE
2022-2023
APPROPRIATED
ACTUAL
(UNFAVORABLE)
ACTUAL
$1,418,773
$366,730
4,052,043
$354,777
$2,138
0
2,138
331
$900
47
853
0
$259,836
$101,268
158,568
$107,304
$1,165,184
$570,814
594,367
$638
946
$4,750
$4,750
0
$4,750
$4,134
$4,134
0
$1,721
$2,502,902
$2
502,902
0
$2,946,905
$581,250
$581,250
0
$1,238,824
$100,000
$100,000
0
$60,000
$8,148,250
$6,454,468
4,693,782
$4,528,916
$49,045,396
$19,861,713
$29,183,683
$18,283,199
$54,193,983
$2,881,332
51,312,651
$3,175,280
$103,239,379
$22,743,045
$80,496,334
$21,458,479

TOWN OF WATERFORD
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE
FLEET MANAGEMENT FUND
AS OF AUGUST 31, 2023
Revenues:
Investment Income
Vehicle Rentals
Total Revenues
Expenditures:
Equipment Replacement
Vehicle Replacement
Total Expenditures
Excess (Deficiency) of Revenues Over Expenditures
Other Financing Sources (Uses):
Transfers from other funds
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances - Beginning
Fund Balances - Ending
32,729
8,563
41,291
24,375
668,135
692,510
(651,218)
1,000,000
1,000,000
348,782
3,509,747
3,858,529

TOWN
OF
WATERFORD
CAPITAL
AND
NON-RECURRING
EXPENDITURE
FUND
AS
OF
AUGUST
31,
2023
20501-57639
REVALUATION
($23,803.27)
$407,700.00
$0.00
$383,896.73
20511-57767
NEVINS
COT[AGE
STRUCTURAL
REPAIRS
$20,715.00
$100,000.00
$0.00
$120,716.00
20511-57839
TOWN
HALL
EMERGENCY
EGRESS
$41,275.00
$0.00
$0.00
$41,275.00
20511-57856
JORDAN
VILLAGE
SIDEWALKS
$0.00
$0.00
$87,786.36
$87,786.36
20511-57866
TOWN
HALL
FRONT
DOOR
$18,982.73
$0.00
$0.00
$18,982.73
20511-57870
MAGO
POINT
IMPROVEMENTS
$0.00
$374,500.00
$0.00
$374,500.00
20511-57871
PUBLIC
SAFETY
BLDG
HVAC
$0.00
$62,045.00
$0.00
$62,045.00
20511-57872
ROOF
&
HVAC
REPLACEMENT
PUBLIC
SAFETY
BUILDING
$14,669.20
$0.00
$0.00
$14,669.20
20511-57874
RECONDITION
ELEVATORS
-TOWN
HALL/YOUTH
SERVICES
BLDG
$35.00
$0.00
$0.00
$35.00
20511-57876
SW
SCHOOL
UNDERGROUND
TANK
$89,027.14
$0.00
$0.00
$89,027.14
20511-57879
TOWN
HALL
BATHROOM
REFURBISHMENT
$19,781.35
$0.00
$0.00
$19,781.35
20511-57885
COMMUNITY
CENTER
BMS
PROJECT
$277,500.00
$0.00
$0.00
$277,500.00
20522-57794
MOBILE
&
PORTABLE
RADIO
REPLACEMENT
PROGRAM
$0.00
$500,436.00
$0.00
$500,436.06
20523-57792
OSWEGATCHIE-BUILDING
RENOVATIONS
$212,500.00
$0.00
$0.00
$212,500.00
20523-57777
FIRE
SERVICES
-SCBA
UPGRADE
PROGRAM
$0.00
$64,000.00
$0.00
$64,000.00
20523-57791
JORDAN-TRAFFIC
LIGHT
UPGRADE
$0.00
$25,000.00
$0.00
$25,000.00
20523-57836
FIRE
SERVICES
CARPET
REPLACEMENT
$0.00
$30,000.00
$0.00
$30,000.00
20523-57838
FIRE
SERVICES
PRE
EMPTION
LIGHT
REPAIRS
$0.00
$50,000.00
$0.00
$50,000.00
20529-57458
EVIDENCE
ROOM
&
ARMORY
UPDATE
&
RENOVATE
.
$12,138.90
.
$0.00
$0.00
$12,138.90
20530
57695
MUNICIPAL
COMPLEX
RENOVATION
$354,971
07
$6,100,833.
60
;
$0.00
$6,455,804.07
20530-57696
MUNICIPAL
COMPLEX
CLEAN
UP
$4,370.23
$0.00
$0.00
$4,370.23
20530-57880
MAJOR/MINOR
COLLECTOR
ROAD
PAVING
$828,377.62
$0.00
$0.00
$828,377.62
20530-57886
OLD
NORWICH
ROAD
PAVING
$1,053,000.00
$0.00
$0.00
$1,053,000.00
20531-55771
HARVEY
AVENUE
PUMP
STATION
REHAB
$503.58
$0.00
$0.00
$503.58
20531-57685
I/|
MITIGATION
&
CONTROL
$310,985.86
$0.00
$0.00
$310,985.86
20531-57816
OLD
NORWICH/EVERGREEN/HARVEY
AVE
PUMP
STATION
REHAB
$549,825.61
$0.00
$0.00
$549,825.61
20531-57881
PLASTIC
WATER
SERVICE
LINE
REPLACEMENT
$621,392.81
$100,000.00
$0.00
$721,392.81
20536-57848
LIBRARY
HVAC
UPGRADE
$0.00
$1,091,200.00
$0.00
$1,091,200.00
20500-49000
CT
PUB
RARY
CONSTRUCTION
GRAN
($250,000.01
20537-57735
LEARY
PARK
ROAD
/PARKING
LOT
$0.00
$20,000.00
$0.00
$20,000.00
20537-57878
REPAIR
OF
PLEASURE
BEACH
SIDEWALK/PATH
$256.00
$0.00
$0.00
$256.00
20541-57328
ALEWIFE
COVE
DREDGING
$0.00
$37,500.00
$0.00
$37,500.00
20547-57847
TOWN-WIDE
CAMERA
SYSTEM
$84,914.00
$86.00
$0.00
$85,000.00
20547-57860
PHONE
SYSTEM
UPGRADE
$581,700.00
$16,000.00
$0.00
$597,700.00
20547-57861
SWITCHES
($0.00)
$2,258.00
$0.00
$2,258.00
20547-57882
COMPUTER
REPLACEMENTS
$0.00
$42,250.00
$0.00
$42,250.00
20560-55020
CLMS
CHILLER
REPLACEMENTS
$775,150.00
$0.00
$0.00
$775,150.00
Page1

20560-57822
IT
LEARNING
BOARDS
-END
OF
LIFE
20560-57828
QH
10-YR
RETRO
COMMISSIONING
20360-57833
TENNIS
COURTS
20560-57841
BUS
LOT
OFFICE
20560-57842
SCHOOL
SECURITY
20560-57883
FINANCING
ENERGY
EFFICIENT
EQUIPMENT
20560-57884
CHROMEBOOK
&
IPAD
EQUIPMENT
205-31520
UNDESIGNATED
FUND
BALANCE
FUND
BALANCE
AND
APPROPRIATION
AS OF AUGUST 31, 2023
$15,368.35
$27,319.88
$0.00
$42,688.23
$0.00
$30,000.00
$0.00
$30,000.00
$0.00 $52,300.00 $0.00 $52,300.00
$0.00
$150,000.00
$0.00
$150,000.00
$608.00
$0.00
$0.00
$608.00
$0.00
$0.00
$756,775.85
$756,775.85
$4,888,254.18
$9,051
,059.27
Page2

TOWN OF WATERFORD
CAPITAL AND NON-RECURRING EXPENDITURE FUND
FUND BALANCE DESIGNATION AND APPROPRIATION
JULY 1,2023 TO JUNE 30,2024
AS OF AUGUST 31,2023
$0.00
$0.00
$0.00
BEGINNING FY24 RIM CLOSED AVAILABLE
BALANCE XFER IN FISCAL YEAR 2023-2024 ENCUMBERED/ BAL (REVERTS INTEREST TO DATE
APPROPRIATIONS DESIGNATED UNDESIGNATED DESIGNATED APPROPRIATED DESIGNATEDUNDESIGNATED EXPENDED TO FUND) INC APPROPRIATED DESIGNATED UNDESIGNATEI
20501-57639 REVALUATION (86,547.47) $332,700.00 $0.00 $75,000.00 $17,255.80 ($23,803.27) $407,700.00 $0.00
20511-57767 _ NEVINS COTTAGE STRUCTURAL REPAIRS $20,715.00 $100,000.00 $0.00 $20,715.00 $100,000.00 $0.00
20511-57839 TOWN HALL EMERGENCY EGRESS $41,275.00 $0.00 $0.00 $41,275.00 $0.00 $0.00
20511-57840 PLAN OF CONSERVATION DEVELOPMENT $56,220.07 $0.00 $0.00 $56,220.07 $0.00 $0.00 $0.00
20511-57856 _ JORDAN VILLAGE SIDEWALKS $87,786.36 $0.00 $0.00 87,786.36
20511-57866 TOWN HALL FRONT DOOR $18,982.73 $0.00 $0.00
20511-57870 MAGO POINT IMPROVEMENTS $19,125.00 $374,500.00 $0.00 $19,125.00 $0.00 $374,500.00 $0.00
20511-57871 PUBLIC SAFETY BLDG HVAC $0.00 $62,045.00 $0.00 $0.00 $62,045.00 $0.00
20511-57872 ROOF & HVAC REPLACEMENT PUBLIC SAFETY BUILDING $193,274.20 $0.00 $0.00 $178,605.00 $14,669.20 $0.00 $0.00
20511-57874 RECONDITION ELEVATORS -TOWN HALL/YOUTH SERVICES BLDG $239,600.00 30.00 $0.00 $239,565.00 $35.00 $0.00 $0.00
20511-57876 SW SCHOOL UNDERGROUND TANK $122,732.32 $0.00 $0.00 $33,705.18 $89,027.14 $0.00 $0.00
20511-57879 TOWN HALL BATHROOM REFURBISHMENT $293,871.35 $0.00 $0.00 $125,000.00 $399,090.00 $19,781.35 $0.00 $0.00
20511-57885 COMMUNITY CENTER BMS PROJECT $0.00 $0.00 $0.00 $300,000.00 $300,000.00 ($300,000.00) $22,500.00 $277,500.00 $0.00 $0.00
20522-57794 MOBILE & PORTABLE RADIO REPLACEMENT PROGRAM $44,991.50 $500,436.00 $0.00 $44,991.50 $0.00 $500,436.00 $0.00
20523-57777, FIRE SERVICES -SCBA UPGRADE PROGRAM $0.00 $0.00 $0.00 $64,000.00 $0.00 $64,000.00 $0.00
20523-57791 JORDAN-TRAFFIC LIGHT UPGRADE $0.00 $25,000.00 $0.00 $0.00 $25,000.00 : $0.00
20523-57792 OSWEGATCHIE-BUILDING RENOVATIONS $212,500.00 $0.00 $0.00 $212,500.00 $0.00 $0.00
20523-57836 FIRE SERVICES CARPET REPLACEMENT $0.00 $30,000.00 $0.00 $0.00 $30,000.00 $0.00
20523-57838 FIRE SERVICES PRE EMPTION LIGHT REPAIRS $0.00 $50,000.00 $0.00 $0.00 $50,000.00 $0.00
20529-57458 EVIDENCE ROOM & ARMORY UPDATE & RENOVATE $36,313.33 $24,174.43 $12,138.90 $0.00 $0.00
20530-57695 MUNICIPAL COMPLEX RENOVATION $372,061.13 $17,090.06 $6, 00,833.00
RVICE -G4,251,500.00) 00,
20530-57696 $4,370.23 $0.00 $0.00 $4,370.23 $0.60 $0.60
20530-57880 MAJOR/MINOR COLLECTOR ROAD PAVING $1,313,572.12 $0.00 $0.00 $485,194.50 $828,377.62 $0.00 $0.00
20530-57886 OLD NORWICH ROAD PAVING $0.00 $0.00 $0.00 $1,053,000.00 $1,053,000.00 $0.00 $0.00
20531-55771 HARVEY AVENUE PUMP STATION REHAB $503.58 $0.00 $0.00 $503.58 $0.00 $0.00
20531-57685 1/1 MITIGATION & CONTROL $312,063.86 $0.00 $0.00 $1,078.00 $310,985.86 $0.00 $0.00
20531-57816 OLD NORWICH/EVERGREEN/HARVEY AVE PUMP STATION REHA] $554,835.61 $0.00 $0.00 $5,010.00 $549,825.61 $0.00 $0.00
20531-57881 PLASTIC WATER SERVICE LINE REPLACEMENT $532,846.44 $0.00 $0.00 $100,000.00 $181,300.00 $92,753.63 $621,392.81 $100,000.00 $0.00
Paget

TOWN OF WATERFORD
CAPITAL AND NON-RECURRING EXPENDITURE FUND
FUND BALANCE DESIGNATION AND APPROPRIATION
JULY 1,2023 TO JUNE 30,2024
AS OF AUGUST 31,2023
BEGINNING FY24 RTM CLOSED AVAILABLE
BALANCE XFER IN FISCAL YEAR 2023-2024 ENCUMBERED/ BAL (REVERTS INTEREST TO DATE
APPROPRIATIONS DESIGNATED UNDESIGNATED DESIGNATED APPROPRIATED DESIGNATEDUNDESIGNATED EXPENDED TO FUND) INC APPROPRIATED DESIGNATED UNDESIGNATEIL
20536-57848
LIBRARY HVAC UPGRADE $1,091,200.00 $0.00
$1,091,200.00 $0.00
0 PUBLIC LIBRARY CONSTRUCTION GRAN: , 0 “($250,000,00) 000.00)
20537-57735 LEARY PARK ROAD /PARKING LOT $0.00 $20,000.00 $0.00 $20,000.00
20537-57878 REPAIR OF PLEASURE BEACH SIDEWALK/PATH $15,236.00 $0.00 $14,980.00 $256.00 $0.00
20541-57328 ALEWIFE COVE DREDGING $0.00 $37,500.00 30.00 $37,500.00
20547-47846 FIBER UPGRADE $0.00 $0.00 $1,126.00 $0.00 $1,126.00 $0.00 $0.00
20547-57847 TOWN-WIDE CAMERA SYSTEM $0.00 $85,000.00 $84,914.00 ($84,914.00) $84,914.00 $86.00
20547-57860 PHONE SYSTEM UPGRADE $0.00 $16,000.00 $581,700.00 $581,700.00 $16,000.00
20547-57861 SWITCHES (30.00) $2,258.00 (80.00) $2,258.00
20547-57882 COMPUTER REPLACEMENTS $0.00 $0.00 $0.00 $42,250.00
20560-55020. CLMS CHILLER REPLACEMENTS $788,095.00 $0.00 $0.00 $12,945.00 $775,150.00 $6.00 $0.00
20560-57822 IT LEARNING BOARDS -END OF LIFE $50,108.35 $27,319.88 $0.00 $34,740.00 $15,368.35 $27,319.88 $0.00
20560-57828 QH 10-YR RETRO COMMISSIONING $0.00 $30,000.00 $0.00 $0.00 $30,000.00 $0.00
20560-57833. TENNIS COURTS $0.00 $52,300.00 $0.00 $0.00 $52,300.00 $0.00
20560-57841 BUS LOT OFFICE $0.00 $150,000.00 $0.00 $0.00 $150,000.00 $0.00
20560-57842 SCHOOL SECURITY $32,175.00 $0.00 : $0.00 . $32,175.00 $0.00. $0.00
20560-57883 FINANCING ENERGY EFFICIENT EQUIPMENT $0.00 $0.00 $0,00 $243,335.00 $243,335.00 $0.00 $0.00
20560-57884 CHROMEBOOK & IPAD EQUIPMENT $0.00 $0.00 $0.00 $180,850.00 $180,242.00 $608.00 $0.00 $0.00
2065-31520 UNDESIGNATED FUND BALANCE $0.00 $0.00 $3,025,793.38 ($2,366,311.00) $97,293.47 $756,775.85
$4,105,206.71 $3,121,906.88 $3,025,793.38 $581,250.00 $2,751,225.00 ($384,914.00) — ($2,366,311.00) $1,880,391.17 $87,786.36 $97,293.47 $4,888,254.18 $3,318,242.88 $844,562.21

AUGUST
31,
2023
EXPENDED/ PERCENT TRANSFERS
30124-55738 BOS FY24 FLEET MANAGEMENT PLAN 1,000,000.00 1,000,000.00 0.00 100.0% 1,000,000.00 TO FLEET MANAGEMENT FUND
30716-55793 FINANCE (IT) FY16 FINANCIAL ACCOUNTING SOFTWARE 170,000.00 157,508.18 12,491.82 92.7%
31120-55851 BLDG MAINT FY20 ADA IMPROVEMENTS YSB/PD 87,000.00 20,800.00 66,200.00 23.9%
31121-55851 BLDG MAINT FY21 ADA IMPROVEMENTS YSB/PD 80,700.00 15,139.00 65,561.00 18.8%
31124-55904 BLDG MAINT FY24 UST REPLACEMT (EUGENE O'NEILL) 43,500.00 0.00 43,500.00 0.0%
31124-55913 BLDG MAINT FY24 JORDAN PARKHOUSE REPAIRS 25,000.00 0.00 25,000.00 0.0%
32224-55909
EMERGENCY
MANAGEMENT
FY24
EVENTIDE
NEXLOGDX
RECORDER
88,701.00
0.00
88,701.00
0.0%
32323-55900
FIRE
SERVICES
FY23
COHANZIE
EMERGENCY
GENERATOR
57,000.00
60,000.00
(3,000.00)
105.3%
33020-59300
.
PUBLIC
WORKS
FY20
33022-55883
33022-55885
PUBLIC WORKS FY21
PUBLIC WORKS FY23
WILLIAM ST CONCRETER SIDEWALK
DAVID STREET/CONCRETE SW
337,500.00
43,680.00
336,563.20
0.00
809,098.88
(26,609.98)
315,951.00
308,579.44
99.7%
112.9%
0.0%
3.4%

TOWN
OF
WATERFORD
CAPITAL
IMPROVEMENT
FUND
AUGUST
31,
2023
ACCOUNT
DEPT/YEAR
DESCRIPTION
APPROPRIATED
ENCUMBERED
BALANCE
EXPENDED
OUT
33023-55902
PUBLIC
WORKS
FY23
RD
RESURFACING
SEC
A,
AREA
3
325,915.00
0.00
325,915.00
0.0%
33024-55911
PUBLIC
WORKS
FY24
BLOOMINGDALE/
HUNTS
BRK
CULVERT
15,000.00
9.00
15,060.00
0.0%
33024-55914
PUBLIC
WORKS
FY24
ROTARY
LIFT
REPLACEMENTS
75,000.00
0.00
75,000.00
0.0%
33121-55871
UTILITY
COMM
FY21
EVERGREEN
PUMP
STATION
375,000.00
369,309.92
5,690.08
98.5%
33122-55894
UTILITY
COMM
FY22
CONTROL
PANEL
RETRO-FIT
(GORMA
30,000.00
0.00
30,000.00
0.0%
33123-55019
UTILITY
COMM
FY23
CONTRACT
#1
SEWER
INTERCEPTOR
EASEMENT
ACCESS
250,000.00
75,200.00
174,800.00
30.1%
33123-55895
UTILITY
COMM
FY23
ROOF
&
SIDING
REPLACEMENT
50,000.00
5,209.66
44,790.34
10.4%
33123-55906
UTILITY
COMM
FY23
WUC
BILLING
SOFTWARE
130,000.00
130,927.50
(927.50)
100.7%
33720-55854
REC
&
PARKS
FY20
LEARY
BASKETBALL
COURT
REBUILD
91,000.00
0.00
91,000.00
0.0%
33720-55855
REC
&
PARKS
FY20
TOWN
HALL
BASKETBALL
COURT
REP
41,000.00
0.00
41,000.00
0.0%
33722-55896
REC
&
PARKS
FY22
EQUIPMENT
STORAGE
PLAN
21,000.00
16,750.00
4,250.00
79.8%
33723-55838
REC
&
PARKS
FY23
CHILDREN'S
PLAYGROUND
40,000.00
0.00
40,000.00
0.0%
34723-55021
INFORMATION
TECHNOLOGY
FY23
AUDITORIUM
MEETING
ROOM
UPDATES
272,000.00
244.88
271,755.12
0.1%
34724-55910
INFORMATION
TECHNOLOGY
FY24
NEXGEN
TRANSITION
309,520.00
302,783.90
6,736.10
97.8%
TOTALS
7,501,064.64
3,995,627.96
3,505,436.68
53.3%
1,000,000.00
PRIOR
YEAR
EXPENDITURES
669,352.18
CURRENT
YEAR
EXPENDITURES
3,326,275.78

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S8°€SS"SE0'68 - SHYNLIGNGdCXA AVAA WORId
00°0 %9E°66 ST"SSp‘9OLg S8°T7‘Se0'6s 00°649‘TT9‘68 STVLOL
%91"66 bE OLE'ILG 99°9TP98L°L9 00°L82‘79E'89 Lodrodd ONIGTING TOOHOS HDIH CHYOAMALVM Ser
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Be Oo gee ay

Contributed
Gifts
Fund
August
31,
2023
R&P
R&P
R&P
R&P
FINANCE
POLICE
R&P
MEMORIAL
|
FRANCES
X.
CIVIC
DEIDRICK
HELMET
R&P
TREES
&
SWEENEY
R&P
R&P
TRIANGLE
|
FIELD
PRESS
DEPT.
RODEO
GENERAL
BENCHES
|
MEMORIAL
|
DOGPARK
|
PLAYGROUND
|
MEMORIAL
BOX
AUDITORIUM
|
AUSTISM
FISCAL
YEAR
2024
DONATIONS
|
DONATIONS
|
DONATIONS
|
DONATIONS
|
DONATIONS
|
DONATIONS
|
DONATIONS
|
DONATIONS
|
A/V
UPGRADE
|
TRAINING
REVENUES
K9
DONATIONS
POLICE
DEPT.
GENERAL
DONATIONS
[TOTAL
REVENUES
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
EXPENDITURES
07/14/23
EAST
COAST
K-9
TICO
08/04/23
JP
MORGAN
CHASE
08/04/23
D.DRISCOLL
REIMBURSEMENT
08/04/23
SYMBOL
ARTS
P.O.
240217
08/18/23
PETTY
CASH
08/18/23
MEDIA
HERE&
NOW
LLC
08/04/23
JP
MORGAN
CHASE
[TOTAL
EXPENDITURES
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
[NET
CURRENT
YEAR
ACTIVITY
|
$0.00
|
$0.00
|
$0.00
|
$0.00
|
$0.00
|
$0.00
|
$0.00
|
$0.00
|
$0.00
|
$0.00|
[PRIOR
YEAR
BALANCE
$594.72
|
$29.60
|
$1,271.39
|
$65.00
|
$725.97
|
$60,486.32
|
$1,140.00
|
$12,600.00
|
$151.00
|
$1,700.00
|
|CURRENT
YEAR
BALANCE
|
$594.72
|
$29.60
|
$1,271.39
|
$65.00
|
$725.97
|
$60,486.32
|
$1,140.00
|
$12,600.00
|
$151.00
|
$1,700.00
|

Contributed
Gifts
Fund
August
31,
2023
POLICE
POLICE
POLICE
POLICE
DEPT.
DEPT.
DEPT.
PUBLIC
VEHICLE
K-9
GENERAL
|
SAFETY
FISCAL
YEAR
2024
CHALLENGE
|
PROGRAM
|
DONATIONS
|
DOCK
|
TOTAL
REVENUES
K9
DONATIONS
$2,000.00
POLICE
DEPT.
GENERAL
DONATIONS
$1,000.00
[TOTAL
REVENUES
$0.00
$2,000.00
$1,000.00
$0.00
|
$3,000.00
EXPENDITURES
07/14/23
EAST
COAST
K-9
TICO
$9,950.00
$0.00
08/04/23
JP
MORGAN
CHASE
$1,905.49
08/04/23
D.DRISCOLL
REIMBURSEMENT
$46.47
08/04/23
SYMBOL
ARTS
P.O.
240217
$1,614.00
08/18/23
PETTY
CASH
$50.00
08/18/23
MEDIA
HERE&
NOW
LLC
$500.00
08/04/23
JP
MORGAN
CHASE
$230.24
[TOTAL
EXPENDITURES
$0.00
|
$11,855.49
$2,440.71
$0.00
|
$14,296.20
[NET
CURRENT
YEAR
ACTIVITY
|
$0.00|
—
($9,855.49)]
($1,440.71)|
$0.00|
($11,296.20)|
[PRIOR
YEAR
BALANCE
|
$780.11|
$14,897.23]
‘$11,234.78
|
$7.04|
$105,683.16
|
[CURRENT
YEAR
BALANCE
|
$780.11|
$5,041.74
|
$9,794.07
|
$7.04
|
$94,386.96|
Page
2
of2

Insurance
Administration Fund
Balance Sheet
August 31, 2023
Assets
Cash and Cash Equivalents 4,761,338
Accounts Receivable 3,D45
Total Assets 4,764,882
Liabilities
Accrued Liabilities BNR) 1,007,370
- Due to other funds 170,173
Advance Payments 22,097
Total Liabilities 1,199,640
Net Assets
_ Unrestricted $3,565,243
Total Net Assets $ $3,565,243

FIFTEEN ROPE FERRY ROAD
WATERFORD, CT 06385-2886
To: Board of Finance Members
From: Town Accountant il
Date: September 21, 2023
Subject: Status of General Fund Unassigned Balance
Unassigned Fund Balance:
1) Unassigned balance 06/30/23 26,746,670
Applied as additional appropriations
through 08/31/23 (1,166,181)
Projected revenues in excess of (less than)
budgeted through 08/31/23 (147,185)
Estimated Ending Unassigned Balance 25,433,304
1) Per unaudited financial statements
PHONE: 860-442-0553
www.waterfordct.org

REVENUE 20600-48007
EXPENDITURE 20601-53326 As of: 8/31/2023
TOTAL BALANCE 6,404.59
COMMUNITY EVENTS DONATIONS
DONOR REVENUE |VENDOR EVENT EXPENDITURE BALANCE
FY232 Balance Forwarded 7,244.28
Supreme Pizza 1,000.00 |Amazon US Bunting Flags/July 4th (218.73)
Michael Buscetto 500.00 {Spirit of '76 8/12/2023 Town Parade (1,000.00)
Tim Conderino 1,500.00 |Westbrook Drum Corps 8/12/2023 Town Parade (750.00)
Skip Adams 1,000.00 |Casey Carle 8/12/2023 Town Parade (350.00)
Pezzolesi Masonry 1,000.00 |Xen's Critters 8/12/2023 Town Parade (400.00)
Charter Oak (Back Pack Drivve) 500.00 |St. Edmunds's Fife & Drum 8/12/2023 Town Parade (350.00)
April's Balloon Creations 8/12/2023 Town Parade (400.00)
Sportee's 8/12/2023 Town Parade (383.75)
Tim Fioravanti Jazz Orchestra 8/12/2023 Town Parade (1,000.00)
JP Morgan (BJ's) Jody Memorial Service (147.38)
JP Morgan (Filomenas) Jody Memorial Service (480.00)
JP Morgan (BJ's) Community Baby Shower (279.26)
Hoelck's Florist Jody Memorial Service (319.05)
Bert Monton 8/12/2023 Town Parade (Sign) (71.52)
Anne Ogden 8/12/2023 Town Parade (Photos) (100.00)
We Like to Party 8/12/2023 Town Parade (125.00)
12,744.28 (6,374.69) 6,369.59

NIPS FUNDS
Fund
General
Account# 101-21010
Description REVENUE FROM SALE OF NIPS
As of August 31, 2023
BALANCE BALANCE
TRIAL BALANCE DETAIL VARIANCE
8/31/2023 ($52,893.01) ($52,893.01) $0.00
DEPOSIT DEPOSIT AMOUNT
DATE AMOUNT EXPENDED BALANCE
BEGINNING BALANCE $52,893.01
JULY $0.00 $0.00 $52,893.01
AUGUST 50.00 50.00 $52,893.01
SEPTEMBER $52,893.01
OCTOBER $52,893.01
NOVEMBER $52,893.01
DECEMBER $52,893.01
JANUARY $52,893.01
FEBRUARY $52,893.01
MARCH $52,893.01
APRIL $52,893.01
MAY 
$52,893.01
JUNE $52,893.01
$0.00 $0.00 $52,893.01

OPIOID SETTLEMENT
Fund General
Account# 1041-21011
Description OPIOID SETTLEMENT FUNDS
As of August 31, 2023
BALANCE BALANCE
PER PER
TRIAL BALANCE DETAIL VARIANCE
8/31/2023 ($73,286.16) ($85,972.07) ($12,685.91)
DEPOSIT DEPOSIT AMOUNT
DATE AMOUNT EXPENDED BALANCE
BEGINNING BALANCE $73,286.16
JULY $0.00 $0.00 $73,286.16
AUGUST $12,685.91 $85,972.07
SEPTEMBER $85,972.07
OCTOBER $85,972.07
NOVEMBER $85,972.07
DECEMBER $85,972.07
JANUARY $85,972.07
FEBRUARY $85,972.07
MARCH $85,972.07
APRIL $85,972.07
MAY 
$85,972.07
JUNE $85,972.07
$12,685.91 $0.00 $85,972.07

20600 Special Revenue - RECREATION and PARKS AS OF 8/31/2023
20600-44008 20600-44300 20600-44400 20600-44500 20600-44600 20600-44700 20600-44800 |20600-44900
AQUA EDUCATIONAL FITNESS TOT 
SPORTS
DONATIONS PROGRAMS PROGRAMS PROGRAMS PROGRAMS PLAYGROUND | SPECIALEVENTS | PROGRAMS Total
RevenuesJuly S 300.00 |S 1,350.00 |S 7,185.00 | S$ 700.00 S 9,127.90 |S 18,662.90
August S 450.00 | S$ 355.00 | $ 6,666.35 | $ (120.00) S 2,821.00 | S 10,172.35
September S -
October $ -
November $ -
December $ -
January $ -
February $ -
March $ -
April
§
May $ -
June $ -
Total] $ - S 750.00 | $ 1,705.00 | $ 13,851.35 | $ 580.00 - S - S$ 11,948.90 | $ 28,835.25
20600-44008 20637-51620 20637-52380 20637-52380 20637-51620 20637-51620 20637-51620 20637-51620
AQUA EDUCATIONAL FITNESS TOT 
SPORTS
DONATIONS PROGRAMS PROGRAMS PROGRAMS PROGRAMS PLAYGROUND | SPECIALEVENTS| PROGRAMS Total
ExpensesJuly S 154.48 S 109.32 S 263.80
August S 163.90 | S 258.22 |S 551.37 | $ 245.00 S 490.62 |S 1,709.11
September $ -
October S -
November $ -
December S -
January $ -
February $ -
March $ -
April $ -
May $ -
June $ -
Total} $ - $ 318.38 | $ 258.22 | $ 551.37 | $ 354.32 - S - $ 490.62 | $ 1,972.91
Balance/ $ - S 431.62 | 5 1,446.78 |S 13,299.98 |S 225.68 - S - S 11,458.28 |S 26,862.34
Beginning balance S 2,424.81 1S 497.59 |S 12,473.12 |S 900.00 S 53,700.38 |S 10,055.42 |S 80,051.32
Ending Balance S 2,856.43 |S 1,944.37 |S 25,773.10 | $ 1,125.68 - S 53,700.38 |S 21,513.70 | $ 106,913.66

As
of
8/31/23
44008 44330 44019 44712 44718 48750 48032 48014 48018 48023 WOMEN & = MCCOMIC VETERAN'S TRANSFERS
FUEL ADMISSION GENERAL YOUTH STATEOQF EMERGENCY COUNSELING FUNDRAISING FOODLOCKER GIRLSFUND MEMORIAL COFFEHOUSE HOLIDAY IN
REVENUES DONATIONS FEES CAMPDASH DONATIONS HOCKEY CONCESSIONS CTGRANT DONATIONS DONATIONS DONATIONS DONATIONS DONATIONS DONATIONS DONATIONS DONATIONS (ouT) TOTAL
FISCAL YEAR 2000 $2,486.35 $5,121.25 $21,258.36 $1,422.25 $30,288.21
FISCAL YEAR 2001 $19,126.60 $16,586.15 $3,008.00 $0.00 $38,720.75
FISCAL YEAR 2002 $10,854.00 $17,443.76 $1,911.00 $30,208.76
FISCAL YEAR 2003 $19,107.00 $9,716.67 $1,934.50 §30,758.17
FISCAL YEAR 2004 $3,040.00 $14,741.50 $6,070.00 $2,284.75 $26,136.25
FISCAL YEAR 2005 $1,086.35 $16,811.00 $6,582.75 $1,710.00 $26,190.10
FISCAL YEAR 2006 $172.00 $11,463.50 $10,933.50 $22,569.00
FISCAL YEAR 2007 $500.00 $26,346.00 $13,030.12 $39,876.12
FISCAL YEAR 2008 $22,096.00 $23,151.53 $90.72 $45,338.25
FISCAL YEAR 2009 $187.00 $9,374.00 $2,837.52 $12,398.52
FISCAL YEAR 2041 $13,295.00 $11,465.00 $945.90 $25,705.90
FISCAL YEAR 2013 $37,665.42 $17,111.00 $0.00 $40.00 $1,905.66 $56,722.08
FISCAL YEAR 2014 $104,223.33 $17,910.00 $2,024.16 $1,050.00 $122,207.49
FISCAL YEAR 2016 $0.00 $150,296.15 $40,577.00 §191.12 $3,610.15 $1,000.00 $195,674.42
FISCAL YEAR 2017 $100.00 ($100.00) $0.00
FISCAL YEAR 2018 $139,698.16 $50,452.50 $240.00 $3,667.00 $1,000.00 $2,300.00 $197,357.66
FISCAL
YEAR
2022
$0.00
$2,597.54
$246,693.42
$13,486.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$26,934.05
$0.00
$540.00
$0.00
$16,156.50
$306,407.51
FISCAL
YEAR
2023
$3,300.00
$4,947.00
$228,457.26
$39,157.09
$15,991.13
$1,220.00
$12,911.35
$305,983.83
TOTALREVENUES
$28,689.70
$784,140.30
$1,169,427.32
$476,485.34
$9,599.00
$11,370.09
$1,422.25
$1,090.00
$26,337.49
$672.26
$101,389.93
$2,000.00
$3,206.00
$2,720.00
$38,289.27
$2,300.00
$2,659,138.95

20919 20919 20919 20919 20919 20919 20919 20919 20919 20919 20919 20919 20919 20919
EXPENDITURES 53090 51210/51920/52380/52385/52030 52390 52398 52038 52395 53023 52399 52384 53024 53024
FISCAL YEAR 2000 $24,066.42 $75.00 $4,422.25 $25,563.67
FISCAL YEAR 2001 $27,943.32 $2,094.94 $30,038.26
FISCAL YEAR 2002 $28,695.40 $317.49 $29,012.89
FISCAL YEAR 2003 $24,955.15 $24,955.15
FISCAL YEAR 2004 $22,322.62 $2,510.76 $24,833.38
FISCAL YEAR 2005 $21,512.76 $1,218.00 $22,730.76
FISCAL YEAR 2006 $20,363.62 $972.86 $21,336.48
FISCAL YEAR 2007 $32,633.57 $451.00 $33,084.57
FISCAL YEAR 2008 $34,097.29 $762.14 $34,859.43
FISCAL YEAR 2009 $20,065.44 $629.85 $20,695.29
FISCAL YEAR 2010 $34,638.69 $1,547.50 $36,186.19
FISCAL YEAR 2011 $29,729.06 $635.00 $30,364.06
FISCAL YEAR 2012 $300.00 $41,366.38 $9,583.00 $870.00 $52,119.38
FISCAL YEAR 2013 $56,939.81 $40.00 $850.00 $57,829.81
FISCAL YEAR 2014 $106,612.89 $4,494.25 $111,107.14
FISCAL YEAR 2015 $274.00 $151,738.14 $1,660.00 $330.00 $154,002.14
FISCAL YEAR 2016 $180,679.47 $1,940.00 $205.90 $60.00 $182,885.37
FISCAL YEAR 2017 $177,415.14 $2,883.77 $870.00 $2,050.76 $375.00 $183,594.67
FISCAL YEAR 2017 ($127,059.68) $127,059.68 $0.00
FISCAL YEAR 2018 $448.00 $175,549.45 $3,303.68 $1,602.73 ($52.44) $2,300.00 $183,151.45
FISCAL YEAR 2018 ($135,656.19} $135,656.19 $0.00
FISCAL YEAR 2019 $211,777.51 $2,714.07 $962.26 $130.00 $215,583.84
FISCAL YEAR 2019 ($155,879.01) $155,879.01 $0.00
FISCAL YEAR 2020 $155,301.45 $2,023.18 $11,143.65 $1,000.00 $169,468.28
FISCAL YEAR 2021 $46,498.92 $86,123.05 $4,055.07 $25,480.79 $3,055.11 $1,818.40 $167,031.34
FISCAL YEAR 2022 $0.00 $24,853.35 $257,569.21. $0.00 $0.00 $0.00 $0.00 $3,267.15 $0.00 $0.00 $17,162.49 $0.00 $150.00 $4,600.46 $4,476.66 $312,079.32
FISCAL YEAR 2023 $8,852.45 $232,836.13 $6,958.23 $1,295.64 $255.00 $2,662.38 $12,118.73 $264,978.56
FISCAL YEAR 2024 $1,286.49 $177,922.10 $1,145.60 $939.94 $181,294.13
TOTAL EXPENDITURES $1,022.00 $1,241,299.91 $1,173,045.37 $9,032.04 $9,583.00 $0.00 $1,422.25 $26,390.75 $12,866.75 $1,168.16 $57,625.24 $1,998.35 $1,300.00 $11,317.95 $18,413.79 $2,300.00 $2,568,785.56
BALANCE $27,667.70 ($457,159.61) ($3,618.05) $467,453.30 $16.00 $11,370.09 $0.00 ($25,300.75) $13,470.74 ($495.90) $43,764.69 $1.65 $1,906.00 ($8,597.95) $19,875.48 $0.00 $90,353.39
BEG BALANCE 06/30/99 $3,369.40 ($65,107.51) $72,573.26 $6.06 $4,146.13 $0.00 $0.00 $1,017.65 $0.00 $0.00 $0.00 $397.97 $0.00 $0.00 $0.00 $16,402.96
ENDING BALANCE $31,037.10 ($522,267.12) ($3,618.05) $540,026.56 $22.06 $15,516.22 $0.00 ($25,300.75) $14,488.39 ($495.90) $43,764.69 $1.65 $2,303.97 ($8,597.95) $19,875.48 $0.00 $106,756.35

SENIOR
SERVICES
SPECIAL
REVENUE
FUND
FUND
#
213
As of August 31, 2023 (FROM FUEL HISTORICAL
FUND 212) SENIOR FOR EMERGENCY MURAL
DINNERS/ FITNESS TRANSFERS VIDEO COFFEE TRANSPORT- ADAGRANT ASSISTANCE TILE GENERAL OPEN
REVENUES MISC TRIPS {FICA) BANQUETS _ PROGRAMS _ BRIDGE IN __ DONATIONS DONATIONS _ LUNCH ATION DONATION _ DONATIONS _ DONATIONS pooRS TOTAL
FISCAL YEAR 2004 $9,979.00 $55,482.00 $8,083.62 $73,544.62
FISCAL YEAR 2002 $96.35 $60,160.00 $5,426.00 $3,895.70 $69,578.05
FISCAL YEAR 2003 $195.46 $77,503.00 $4,428.73 $5,258.00 $1,830.46 $3,000.00 $92,215.65
FISCAL YEAR 2004 $317.68 $126,948.00 $2,514.00 $6,589.00 $1,372.00 $137,740.68
FISCAL YEAR 2005 $171.26 $119,405.50 $3,375.00 $7,717.00 $4,250.00 $6,450.00 $141,368.76
FISCAL YEAR 2006 $1,750.25 $64,562.70 $5,169.00 §2,065.50 $7,103.00 $125.00 $80,775.45
FISCAL YEAR 2007 $1,839.11 $65,243.14 $5,373.00 $3,369.50 $7,550.00 $4,945.00 $88,319.75
FISCAL YEAR 2008 $821.50 $78,042.02 $7,074.55 $6,251.00 $657.80 $3,390.00 $96,236.87
FISCAL YEAR 2009 $90.00 $54,340.68 $4,293.50 $8,861.00 $849.50 $633.67 $7,176.00 $76,244.35
FISCAL YEAR 2010 $680.00 $49,631.58 $4,087.05 $7,727.00 $741.00 $758.76 $2,684.31 $2,847.00 $69,156.70
FISCAL YEAR 2011 $130.00 $57,860.45 $6,081.50 $7,758.00 $474.50 $884.28 $5,720.00 $4,314.00 $83,222.73
FISCAL YEAR 2012 $75.00 $42,998.08 $5,231.00 $7,592.00 $230.70 $39,00 $3,752.39 $2,390.00 $11,506.00 $1,270.00 $75,084.17
FISCAL YEAR 2013 $355.63 $49,036.07 $4,923.50 $7,427.00 $0.10 $0.00 $2,095.19 $2,573.00 $3,900.69 $25.00 $70,336.18
FISCAL YEAR 2014 $290.00 $39,355.36 $3,942.00 $7,987.00 $3,052.34 $3,975.00 $5,784.00 $30.00 $64,415.87
FISCAL YEAR 2015 $749.00 $40,490.52 $5,714.05 $7,534.00 $3,446.93 $1,865.00 $6,297.00 $8,752.00 $74,848.50
FISCAL YEAR 2016 $1,109.00 $41,684.06 $5,406.56 $5,833.00 $1.71 $3,380.24 $2,980.00 $2,500.00 $8,632.00 $344.00 $71,870.57
FISCAL YEAR 2017 $560.00 $47,168.77 $5,495.94 $8,434.00 $3,135.15 $3,179.00 $4,647.35 $165.00 $72,785.24
FISCAL YEAR 2018 $548.00 $43,474.28 $3,953.00 $7,250.00 $2,516.98 $3,275.00 $19,309.70 $100.00 $80,426.96
FISCAL YEAR 2019 $1,037.00 $41,267.22 $2,200.00 $7,408.00 $2,293.60 $2,887.00 $15,182.00 $50.00 $72,324.82
FISCAL YEAR 2020 $84.00 $20,393.33 $1,653.00 $4,810.00 $1,205.52 $1,930.00 $13,382.00 $470.00 $43,927.85
FISCAL YEAR 2021 $200.00 $0.00 $0.00 $1,081.00 $67.89 $180.00 $13,076.75 $364.00 $14,969.64
FISCAL YEAR 2022 $258.00 $8,767.00 $4,621.00 $0.00 $1,785.00 $3,616.30 $610.00 $4,104.92 $23,762.22
FISCAL YEAR 2023 $54.50 $11,331.95 $9,860.00 $23,816.00 $0.00 $709.50 $927.58 $2,110.00 $0.00 $8,200.00 $579.00 $720.00 $58,308.53
FISCAL YEAR 2024 $17,688.00 $853.00 $4,879.66 $1,132.00 $69.00 $148.80 $50.00 $500.00 $6.00 $360.00 $25,686.46
ADJ CLOSED FISCAL YEAR 2008 $0.00
ADJ CLOSED FISCAL YEAR 2009 $465.00 ($465.00) $0.00
ADJ CLOSED FISCAL YEAR $0.00
TOTAL REVENUES $21,390.74 $1,212,833.71 $109,759.00 $34,130.66 $135,197.70 $2,062.97 $4,250.00 $3,540.30 $28,299.29 $29,644.00 $500.00 $10,700.00 $113,738.10 $45,919.00 $5,184.92 $1,757,150.39
EXPENDITURES
FISCAL YEAR 2001 $10,472.26 $50,489.55 $8,254.28 $69,216.09
FISCAL YEAR 2002 $409.25 $56,911.00 $5,306.16 4218.14 $66,844.55
FISCAL YEAR 2003 $2,501.14 $70,600.50 $5,483.35 4730.19 $83,315.18
FISCAL YEAR 2004 $3,908.01 $133,209.49 $4,037.60 5923.99 $147,079.09
FISCAL YEAR 2005 $2,487.61 $114,993.62 $5,056.96 $5,598.31 $128,136.50
FISCAL YEAR 2006 $5,396.30 $64,620.58 $7,709.58 $1,400.00 $4,701.69 $2,015.00 $85,843.15
FISCAL YEAR 2007 $4,113.81 $63,437.57 $8,105.27 $4,050.00 $4,580.42 $84,287.07
FISCAL YEAR 2008 $13,207.73 $74,545.43 $10,717.07 $4,563.20 $0.00 $424.01 $1,082.00 $104,539.44
FISCAL YEAR 2009 $2,144.19 $53,071.29 $5,668.82 $4,851.94 $573.69 $611.44 $3,591.01 $70,512.38
FISCAL YEAR 2010 $1,001.50 $46,757.68 $7,500.98 $4,598.07 $633.61 $561.78 $2,809.99 $5,545.38 $69,408.99
FISCAL YEAR 2011 $2,055.79 $54,706.00 $10,938.68 $5,317.70 $465.00 $888.99 $1,147.98 $2,573.87 $78,094.01
FISCAL YEAR 2012 $2,604.60 $42,704.33 $7,735.54 $4,979.28 $1,292.48 $3,394.81 $2,389.83 $3,805.52 $30.90 $68,937.29
FISCAL YEAR 2013 $1,013.26 $41,665.75 $9,507.29 $4,799.52 $1,223.63 $1,694.21 $2,572.98 $1,414.71 $570.01 $64,461.36
FISCAL YEAR 2014 $19,141.60 $39,913.65 $8,755.58 $4,458.25 $1,582.20 $2,080.50 $3,975.00 $6,560.47 $86,467.25
FISCAL YEAR 2015 $5,643.99 $39,246.30 $9,926.22 $5,076.17 $1,533.00 $1,915.06 $1,865.00 $2,290.91 $8,752.00 $76,248.65
FISCAL YEAR 2016 $3,488.41 $39,115.74 $150.24 $8,859.89 $4,112.77 $1,587.62 $1,485.36 $2,980.00 $0.00 $2,525.68 $119.00 $64,424.71
FISCAL YEAR 2017 $1,679.89 $44,563.94 $423.83 —- $7,263.66 $5,566.67 $1,775.71 $1,401.26 $3,178.98 $1,385.88 $67,239.82
FISCAL YEAR 2018 $414.31 $40,517.31 $382.12 $6,066.26 $5,669.23 $1,773.22 $879.73 $3,275.00 $8,084.33 $100.00 $67,461.51
FISCAL YEAR 2019 $1,056.12 $39,215.98 $410.08 $3,642.27 $5,658.94 $917.40 $1,264.97 $2,887.00 $688.25 $6,864.73 $49.75 $62,655.49
FISCAL YEAR 2020 $820.00 $17,232.15 $288.92 $1,780.22 $4,208.76 $0.00 $961.31 $1,930.00 $431.98 $10,829.20 $38,482.54
FISCAL YEAR 2024 $200.00 $0.00 $0.00 $0.00 $0.00 $119.22 $180.00 $10,255.15 $10,754.37
FISCAL YEAR 2022 $192.60 $7,098.30 $6,007.70 $176.16 $1,785.00 $460.10 $55,721.52 $1,336.24 $72,777.62
FISCAL YEAR 2023 $6,954.14 $12,988.54 $14,516.77 $18,117.97 $864.63 $1,573.35 $2,110.00 $0.00 $5,444.63 $838.95 $63,408.98
FISCAL YEAR 2024 $117.76 $4,036.25 $175.86 $900.00 $80.08 $61.92 $500.00 $660.00 $6,531.87
ADJ CLOSED FISCAL YEAR 2008 ($700.00) $700.00 $0.00
ADJ CLOSED FISCAL YEAR 2009 $499.99 ($499.99) $0.00
ADJ CLOSED FISCAL YEAR 2010 $4,000.00 ($4,000.00) $0.00
TOTAL EXPENDITURES $90,324.27 $1,151,640.95 $1,655.19 $163,016.01 $24,467.97 $93,613.24 $0.00