Board of Finance Regular Meeting Agenda (PDF)

FIFTEEN ROPE FERRY ROAD
PHONE: 860-442-0553
WATERFORD, CT 06385-2886
www.waterfordct.org
BOARD OF FINANCE
AGENDA
Waterford Town Hall. Wednesday, March 2, 2022
Budget Hearing Town Hall 7:00 p.m.
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1. Call to Order i)
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2. Public Comment om
3, 10136 — Library aa
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4. 10129 - Police Department
5. 10122 - Emergency Management
6. 10147 — Information Technology
7. 10103 - Board of Finance
8. 10121 - Contingency
9. Adjournment
Glenn Patterson, Chairman

TOWN OF WATERFORD
GENERAL FUND
2022-2023 PROPOSED BUDGET
DEPT/AGENCY: 10136 WATERFORD PUBLIC LIBRARY
ACTUAL 2022/2023 2022/2023 2022/2023 2022/202
2020/2021 2021/2022 EXPEND & DEPT/ APPROVED | RECOMMENDED BD BOS BOS BOARD O
ACTUAL 2021/2022 RTM| ADDITIONAL/ |ENCUMBASOF| AGENCY BD/COMM. OF SELECTMEN Approved $ | Approved % FINAN
LINE ITEM DESCRIPTION EXPENDED APPROP. TRANSFERS 1/1/22 REQUEST (12/9/21) (2/2/22) Increase Increase REDUC
PERSONNEL COSTS
51110 ADMINISTRATION 179,834 92,379 47,772 94,461 94,461 94,461 2,082 22
51210 CLERICAL/TECHNICAL 641,315 690,286 340,926 700,135 699,135 699,135 8,849 12
51220 CUSTODIAL-MAINTENANCE 82,890 88,138 (2,000) 40,652 89,869 85,843 85,843 (2,295) -2 60
51810 OVERTIME 6,075 2,008 6,075 250 250 (5,825) -95. 88
51910 FRINGE BENEFITS 0 0 0 0 0
51920 FICA 63,781 67,082 31,583 68,126 67,296 67,296 214 03
SUBTOTAL 967,820 943,960 (2,000) 462,941 958,666 946,985 946,985 3,025 0.32%
|
SERVICES
52020 POSTAGE 323 325 133 325 325 325 0 0 00
52040 SERVICE CONT.& REPAIRS 7,853 700 2,000 500 ie} 0 (700) -100 00
52070 REIMBURSABLE EXPENSE 632 690 174 690 690 690 0 0 00
52090 FUEL OIL 6,825 0 0 ie} 0 0
52100 ELECTRICITY 28,008 0 0 0 0 0
52110 WATER 797 0 ie} 0 0 0
52120 SEWER 738 0 ie} 0 0 0
SUBTOTAL 45,176 1,715 2,000 307 1,515 1,015 1,015 (700) -40.82%
|
MATERIALS & SUPPLIES
53010 OFFICE SUPPLIES 3,945 4,000 2,134 4,000 3,750 3,750 (250) -6.2
53020 OTHER SUPPLIES 3,967 4,800 1,380 4,200 3,725 3,725 (1,075) -22 40
SUBTOTAL 7,912 8,800 0 3,514 8,200 7,475 7,475 | (1,325) -15 06%
|
EQUIPMENT
54160 |BOOKS/RELATED MATERIAL 45,000 45,000 44,999 45,000 44,000 44,000 (1,000) -2.2
SUBTOTAL 45,000 45,000 0 44,999 45,000 44,000 44,000 (1,000) -2.22%
DEPARTMENT TOTAL 1,065,908 999,475 0 511,761 1,013,381 999,475 999,475 0 0.00%

TOWN OF WATERFORD
FY2023 BUDGET REQUEST
BUDGET FUNCTION
The Waterford Public Library is a town-owned and supported institution maintained for the benefit of the
townspeople. By resolution of the Representative Town Meeting to the Town of Waterford, dated August 7, 1967,
it was designated to be the Principal Public Library of the Town of Waterford. It is operated by the Board of
Trustees of the Waterford Public Library, Inc. The Board of Trustees consists of twelve citizens of Waterford. The
first selectman, the chair of the RTM Education Committee and the chair of the RTM Finance, Wage & Personnel
Committee are ex-officio board members.
The Waterford Public Library is a non-partisan, non-sectarian institution dedicated to serving the public in the
areas of education, information and recreation, making its services known and available to all.
The Waterford Public Library, Inc. is a nonprofit corporation with an endowment fund, the income of which is
used toward the operation expenses of the Library, supplementing the annual appropriation of the Town. The
board’s contribution pays for the following:
e Approximately 73% of new library materials for all ages, including books, audio books (digital and on CD),
movies, magazines, music CDs.
Access to e-books, e-audiobooks, e-magazines, streaming videos and music.
Access to online databases.
All library programs for adults, children and teens, including related promotional materials.
Furniture, equipment and building improvements, other than capital projects and repairs to building
systems and infrastructure.
e Staff attendance at professional conferences, training workshops and continuing educations.
e Dues and memberships in professional organizations.
Mission
The mission of the Waterford Public Library is to help citizens of Waterford enrich their lives through access to
ideas, information and entertainment available from books as well as a variety of other sources. To this end the
Library provides an array of materials, services and professional assistance, as well as a facility for the support of
educational, civic and cultural activities.
Recent Highlights
Throughout the pandemic, the library has continued to carefully balance service with safety. As necessity dictated,
we pivoted our services from in-building to curbside “grab & go” and back again. Through the end of the summer,
we continued to offer only outdoor and virtual programs. During this past summer, the library secured grant
funding from Dominion Energy & Chelsea Groton Bank foundations to offer a series of Sunset Cinema outdoor
films on Thursday evenings and an Al Fresco series of outdoor performances on Friday evenings. In February, we
launched our new monthly e-newsletter. We currently have over 700 subscribers. The library has hosted vaccine
clinics and is now hosting weekly COVID testing in partnership with Ledge Light Health District.
The library staff and trustees very much appreciate the ongoing support provided to the library by the Town of
Waterford.

TOWN OF WATERFORD
FY2023 BUDGET REQUEST
Waterford Public Library
Strategic Goals
The LIBRARY as PLACE
The Waterford Public Library serves as the destination place for people of all ages to find educational, informational and
recreational materials that will enrich their lives. The Library provides a wide array of materials, programs, services and
professional assistance and a safe, clean, comfortable, attractive environment for public and staff.
The LIBRARY as COMMUNITY
The Waterford Public Library is a customer-centric organization committed to providing the community with the
collections, programs, and services it needs and wants. The Library through outreach and marketing effectively and
efficiently communicates its mission.
The LIBRARY as PEOPLE
People in Waterford consistently receive high quality library service provided by well-trained, dedicated, knowledgeable
and customer-oriented staff.
The LIBRARY as ENTERPRISE
The Waterford Public Library is committed to working with the Town of Waterford for the optimal operation of the
library. The Library continually explores development opportunities to enhance Library programs and services and ensures
that its policies and procedures reflect its mission, goals and values.
COLLECTION, PROGRAMS AND SERVICES (
= Acollection of over 80,000 items including books, moves, magazines, newspapers, non-fiction DVDS and
documentaries, audio books, digital books and music CDs for adults, children and young adults
=" Downloadable e-books, e-audiobooks, e-magazines, streaming videos and streaming music
= Online databases and resources: A to Z Travel, Ancestry, Bookflix (e-books for grades K-3), hoopla (movies, TV, music
and more), JobNow (resume writing, test prep, career resources), Kanopy (film streaming service), Mango Languages,
TRUEflix (Scholastic e-books for grades 3-6), and Tumblebooks (animated picture books for children)
= Reference service (aka ‘help, problem solving, teaching, connecting’) for all ages
= Readers’ advisory for all ages
=" 24/7 on-line reference and e-mail reference
= Homebound Library Services program, Interlibrary loan
= Public Access to computers with internet access, Microsoft Office applications.
= Book-A-Tech: one on one training and technology support; walk-in and by appointment
= Wi-Fi internet access and Wi-Fi printing
= Programming for all ages: including book and film discussions, lectures and author visits
= Story times for children; games, puzzles and toys for in-house use
= STEAM (Science, Technology, Engineering, Art & Math) programs for children and teens
= Teen section: NEW BOOKS, fiction, graphic novels, NUTMEG nominees and winners, digital books, TEEN TOPICS
= Large print collection, Travel books and videos, ‘Great Courses’ audio and video, Spanish language collection
= Museum passes, Art Exhibits
= Cooperative initiatives with Waterford Public Schools, Rec & Parks, Senior Services and Youth & Family Services
= Booklists, bibliographies, special displays and merchandised collections
= Historical Collection (Waterford and New London County)
= Meeting rooms for use by community groups and organizations \
= Open on average 63 hours each week — plus 18 Sundays (Fall/Winter) — FY’23 proposed schedule

TOWN OF WATERFORD
FY2023 BUDGET REQUEST
BUDGET SUMMARY
TOWN OF WATEFORD
GENERAL FUND
2022 -2023
DEPT/AGENCY: WATERFORD PUBLIC LIBRARY
2021/2022 2022/2023
ae DEPT/AGENCY | DEPT/AGENCY
ITEM DESCRIPTION REQUEST REQUEST
PERSONNEL COSTS
51110 | ADMINISTRATION 92,379 94,461
51210 | CLERICAL/TECHNICAL 690,286 699,135
51220 _ | CUSTODIAL-MAINTENANCE 88,138 85,843
51810 | OVERTIME-SUNDAY 6,075 250
51910 __| FRINGE BENEFITS 0 0
51920 _| FICA (7.65%) 67,082 67,296
SUBTOTAL 943,960 946,985
SERVICES
52020 | POSTAGE 325 325
52040 | SERVICE CONT.&REPAIRS 700 0
52070 | REIMBURSABLE EXPENSE 690 690
52090 | FUEL OIL 0 0
52100 | ELECTRICITY 0 0
52110 | WATER 0 0
52120 | SEWER 0 0
SUBTOTAL 1,715 1,015
MATERIALS & SUPPLIES
53010 _| OFFICE SUPPLIES 4,000 3,750
53020 | OTHER SUPPLIES 4,800 3,725
SUBTOTAL 8,800 1,475
EQUIPMENT
54160 | BOOKS/RELATED MATERIAL 45,000 44,000
SUBTOTAL 45,000 44,000
DEPARTMENT TOTAL 999,475 999,475

TOWN OF WATERFORD
FY2023 BUDGET REQUEST iy
Waterford Public Library enc
BUDGET EXPLANATIONS BY CATEGORY
The FY2023 budget anticipates continuing and expanding library programs and services, usage, and activities
to our pre-COVID-19 levels.
51000 SALARIES SERIES
Detailed information on salaries can be found in the Personne! Worksheet included in the packet. Personnel
costs are calculated for a fiscal year with 261 working days (52.2 weeks) for FT staff. Calculations were made
based on the RTM approved wage schedules in effect July 1, 2021. The minimum wage/library page rate
reflects the state minimum wage.
We are committed to controlling personnel costs. We analyze staffing and usage patterns to make efficient and
effective use of personnel at all levels. We re-evaluate all positions as staff members resign or retire, update
job descriptions and replace staff only when necessary. Over the past several years, we eliminated positions,
zeroed out the clerical and technical substitute budget, reclassified positions and reallocated duties and
responsibilities. Additionally, cross training has enabled us to fill short-term gaps due to illness, vacation,
attendance at off-site meetings, programs and professional development.
51110 ADMINISTRATION $94,461
This line reflects the compensation for the director based on the current non-union management professionals (
wage schedules.
51210 CLERICAL/TECHNICAL $699,135
This line reflects the compensation for professional librarians (MP) and clerical/technical staff (AS) — full time
and regularly scheduled part-time staff, and library pages. Also included are longevity increases for six full-time
employees. Six part-time AS staff will receive annual half-step increases.
51220 CUSTODIAL/MAINTENANCE $85,843
This line includes the full-time building and grounds manager and two part-time custodians. These employees
are responsible for cleaning and maintaining the library building, grounds, and mechanical systems and
ensuring a safe, clean, sound, secure environment for customers and staff with increased sanitizing public and
staff areas and workstations and periodic deep cleaning.
51810 OVERTIME/SUNDAY HOURS $250
Overtime support of $250 is requested for maintenance and/or custodial work in case of a building, natural
disaster, or weather related emergency. For FY2023, to comply with the request for a zero budget increase, we
will not be providing Sunday service.
51920 FICA $67,296
FICA has been calculated at 7.65%, per Board of Finance guidelines, and is included in the Personnel Worksheet
— Payroll Taxes. 
(

TOWN OF WATERFORD
FY2023 BUDGET REQUEST
BUDGET EXPLANATIONS BY CATEGORY (CONTINUED)
52020 POSTAGE 
$325
Postage costs include:
e United States Postal Service (USPS) for overdue notices. We have continued to gather customer e-mail
addresses, to reduce the costs of sending overdue and lost item notices. Almost all new customers
provide us with an email address at registration and we solicit email addresses when library cards are
renewed. We anticipate using the USPS mail for approximately 200 overdue & lost item notices.
e Library business mail (bill payments, etc.) - we anticipate mailing approximately 350 business items.
e The state funded ‘Deliverit! ‘Program provides for the free exchange of materials among libraries
throughout the state, saving individual libraries the costs of mailing interlibrary loan materials.
The FY2023 request is the same as last year.
Expended FY2021 - $324 Expended FY2020 - $347 Expended FY2019 — $349
52040 SERVICE CONTRACT & REPAIRS $0
Effective with the FY2022 budget facility, utilities and maintenance costs have been removed from department
budgets. In FY2022, this line item covered miscellaneous supplies used by the library building manager for
needed repairs and grounds maintenance. For FY’23, we are eliminating this budget line to comply with the
request for a zero increase budget.
Expended FY2021 - $21,285 Expended FY2020 - $34,469 Expended FY2019 - $21,745
52070 REIMBURSABLE EXPENSE $690
This line item is used to reimburse the building and grounds manager for work-related mileage, i.e., trips to the
Quaker Hill book drop, vendors, courier runs, etc. Mileage for the last three years has averaged 1150/year.
With reimbursement at 56 cents per mile, we anticipate 1,225 miles, and are requesting $690 for this line item
for FY2023. This request is the same as FY2022.
Expended FY2021 - $632 Expended FY2020 - $656 Expended FY2019- $665
53010 OFFICE SUPPLIES $3,750
This line item covers library-specific office supplies, which include vendor pre-processing of books, item and
customer barcodes, spine labels, repair tape, book covers, video and audio jewel cases, and receipt paper for
the circulation desk and self-check station. With the library’s membership in a cooperative for purchasing
library supplies at discounted prices, the support of the town’s purchasing agent and streamlined processes
and procedures, we have been able to maintain this line item at the current level for the last fourteen budgets.
For FY2023, we are further decreasing this budget line by $250.
Expended FY2021 - $3,957 Expended FY2020 - $4,000 Expended FY2019 - $3,999
53020 OTHER SUPPLIES $3,725
Items purchased in this line item include consumables and cleaning products of all types including paper
products, furniture and carpet cleaners, stain removers, lawn and ground supplies, etc. We have continued
increased cleaning of public surfaces, and are providing PPE for staff due to the ongoing COVID-19 pandemic.
Our FY2023 request has been reduced by $1,075 from our FY2022 request.
Expended FY2021 - $3,977 Expended FY2020 - $3,954 Expended FY’18 - $3,992

TOWN OF WATERFORD
FY2023 BUDGET REQUEST
Waterford Public Library
BUDGET EXPLANATIONS BY CATEGORY (CONTINUED)
54160 BOOKS/RELATED MATERIAL $44,000
This line item is the town’s contribution, approximately 27% of the total expenditure, for the purchase of the
following items:
e Books, DVDs, audio books (digital and on CD), magazines, newspapers, music CDs, and other materials for
adults, children and teens.
e Access to: downloadable e-books, e-magazines, e-audio books, streaming videos and streaming music for
adults, children and teens.
New this year: TRUEflix (Scholastic e-books for grades 3-6) and Kanopy (film streaming service)
e Access to online databases: A to Z Travel, Ancestry, Bookflix (e-books for grades K-3), hoopla (movies, TV,
music and more), JobNow (resume writing, test prep, career resources), Mango Languages, and
Tumblebooks (animated picture books for children).
The library’s professionally trained staff continually monitors how the collections are used and looks for new
formats, collections and resources to ensure that the community has what it wants and needs. Each year a larger
percentage of this budget is allocated for e-content. This investment was especially beneficial to Waterford
cardholders who were able to access quality content online from the safety of their homes during the ongoing
pandemic.
Monies are spent on high-demand subjects, best sellers and new books, DVDs, audio books and new formats and
collections. Expenditures are reduced or eliminated on categories of minimal use or interest. Similarly, the library
continues to review its purchases of materials in response to the availability of information online through either the
Internet or the statewide and proprietary databases.
The library continues to focus on resource sharing with our local library partners at Groton Public Library, Mystic &
Noank Library and Bill Memorial Library. Books and other library materials available at these libraries are shipped to
Waterford within a few days of online requests. Library materials from the collections of hundreds of public,
academic, school, and special libraries can be requested, picked up and returned to Waterford, thanks to the state-
funded interlibrary loan system comprised of BorrowlT (formerly Connecticard) and Deliver It! (formerly
Connecticar). Additionally, Waterford customers can use their library cards in any of the 192 public libraries
throughout Connecticut. The cooperation among libraries and the vast interlibrary loan network in Connecticut
greatly expands what an individual library can offer its customers and accounts for savings to a library’s materials
budget.
The library’s goal is to be as responsive as possible to the public while operating in an efficient and cost effective
manner. The library Board partners with the town and will continue to fund nearly three-quarters of the total library
books, materials and services purchased. After fifteen consecutive years of a flat budget, we are reducing this budget
line request by $1,000 to achieve the requested zero budget increase for FY2023.
Expended FY2021 - $45,000 Expended FY2020 - $45,000 Expended FY2019 - $44,998

TOWN OF WATERFORD
PERSONNEL WORKSHEET - WATERFORD PUBLIC LIBRARY
2022-2023 FISCAL YEAR
HOURS 
DATE OF WORKED/ HOURLY SALARY SALARY 
HIRE POSITION WEEK RATE 2021/2022 | 2022/2023 _|LONGEVITY
12/14/2020|Director 45.24 92,378.94| 94,461.12} | 
14,000.00
09/15/08|Dept. Head - Adult 71,559.67 71,827.20
05/15/17|Dept. Head - Children's 40 34.40 71,559.67 71,827.20
06/28/07|Dept. Head - Tech & Circ Svcs. 40 37.84 78,946.07 79,009.92 790.1
09/06/16|Dept. Assistant - Adult 40 31.21 64,903.99 65,166.48
01/04/88 |Technician II 35 28.29 49,438.62 51,685.83 600.0
03/09/92 |Technician IT 35 28.29 49,438.62 51,685.83 600.0
11/22/93 |Technician IT 35 28.29 49,438.62 51,685.83 600.0
VAC.}Tech. Ass't - Tech & Cire Svcs. 19 25.56 44,670.15 25,350.41
VAC. |Info/Tech Ass't - Children's 16 23.19 0.00 19,368.29
05/30/06 |Secretary II 35 31.19 54,499.41 56,984.13 350.0
09/10/21 |Info/Ref Ass't - Adult 15 23.74 18,588.42 17,805.00
09/23/19|Info/Ref Ass't - Adult 12 24.97 18,243.90 14,982.00
VAC. |Info/Ref Ass't - Children's 19 23.19 22,999 84 22,030.50
08/09/21 |Info/Ref Ass't - Children's 16 23.74 19,827.65 18,992.00
08/20/12|Technician I 16 24.42 19,034.21 19,536.00
08/07/17|Technician I 12 21.58 12,609.43 12,948.00
09/04/18|Technician I 12 21.05 12,308.76 12,630.00
10/05/07|Technician I 14 25.66 17,933.83 17,962.00
n/aj***Pages 14,285.00
09/14/15|Bldg.& Grounds Manager 40 29.59 59,090.40 61,783.92
01/05/15 | Janitor IT 18 23.75 21,347.71 21,375.00
06/21/01 Janitor I 2 26.84 6,699.87 2,684.00
n/a} Substitutes 1,000.00 0.00

TOWN OF WATERFORD
PERSONNEL WORKSHEET - WATERFORD PUBLIC LIBRARY
2022-2023 FISCAL YEAR
HOURS 
DATE OF WORKED/ HOURLY SALARY SALARY 
HIRE POSITION WEEK RATE 2021/2022 2022/2023 |LONGEVITY
TOTALS - DEPARTMENT 876,877.78 | 876,030.66 3,658.3
943,95
WORKDAYS
2022/2023 WEEKS TO BUDGET
261 52.2

TOWN OF WATERFORD
PROPOSED REVENUE BY DEPARTMENT
GENERAL FUND
2022-2023 FISCAL YEAR
All revenues from each department must be listed in the following categories. Please add any revenue lines
that are not listed below.
DEPARTMENT: WATERFORD PUBLIC LIBRARY
LINE ITEM
2019-2020
ACTUAL
2020-2021 —
ACTUAL
2021-2022
YTD
PROPOSED
VARIANCE
Alarm Monitoring
Alarm Penalties
Ambulance Subsidy
Beach Admission Fees
Benefit Assessments
Bulky Waste Fees
Conveyance Tax
Copy Fees
East Lyme Animal Control Fee
Enhanced E 9-1-1
Fines/Penalties
1,578
I>
Hazardous Household Waste
Inspection Fees
Interest/Lien Fees
Inter-Municipal Revenues
Miscellaneous
Permitting/Licensing Fees
Program/Registration Fees
Recording Fees
Regional Communications Fees
Rentals
Sale of Recyclables
State Operational Grants
Tipping Fees
Versa Kart/Blue Box Purchases
TOTALS
7,578
0
0
Ol[OlOlOfolSlololo/O/O/O/O/O]/OlO/O/O/O/Ololo/Osol/Oosyolsa/olo|/olo
The library along with our partner libraries have stopped
charging fines on overdue materials effective March 14, 2020.

THE WATERFORD PUBLIC LIBRARY, INC.
501c3 Account
FY2023 Disbursements
Auditor $4,500
Books & materials $93,000
Building equipment & supplies $4,500
Dues, conferences, education $3,500
Furniture & building improvements $4,000
innovation & Miscellaneous $3,500
Insurance $191
Office equipment & supplies $5,000
On-line subscriptions $29,000
Programs & community relations $13,800
Public copier lease & fees $3,800
Special Projects $4,680
TOTAL EXPENDITURES $169,471
FUNDS ANTICIPATED FY2022 $142,043
FUNDS APPROPRIATED FY2021/FUNDS RECEIVED FY2021 $154,387/$107,869

THE WATERFORD PUBLIC LIBRARY, INC.
Financial Statements
With Independent Accountant’s Report
June 30, 2021
Aldrich, Mulcahy & Associates, LLC — Certified Public Accountants

The Waterford Public Library, Inc.
June 30, 2021
Table of Contents
Independent Accountant’s Audit Report... cscccscesseeceerennenenes
Statements of Assets, Liabilities and Net Assets — Modified
Cash Basis .......ccccccssssscsccsssecesecsssseteeeaeesancessensesenaeceseneeceeeersnaneuenees
Statements of Revenues, Expenses and Changes in Net Assets —
Modified Cash Basis ............cccceeesencseceseeescenssessecteteeserenesseaneseneae
Statements of Functional Expenses-Modified Cash Basis............
Notes to Financial Statements...........c.c:cccscsecsereceseneereseecesreeesansesses
4

ALDRICH, MULCAHY & ASSOCIATES, LLC
CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT ACCOUNTANTS’ REPORT
To the Board of Trustees of
The Waterford Public Library, Inc.
Waterford, Connecticut
We have audited the accompanying financial statements of The Waterford Public Library, Inc. (a nonprofit
organization), which comprise the statement of assets, liabilities, and net assets - modified cash basis as of June 30,
2021, and the related statements of revenues, expenses and changes in net assets - modified cash basis, and
statement of functional expenses-modified cash basis for the year then ended, and the related notes to the financial
statements.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
the modified cash basis of accounting as described in Note 1: this includes determining that the modified cash basis
of accounting is an acceptable basis for the preparation of the financial statements in the circumstances,
Management is also responsible for the design, implementation, and maintenance of internal control relevant to the
preparation and fair presentation of financial statements that are free from material misstatement, whether due to
fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit
in accordance with auditing standards generally accepted in the United States of America. Those standards require
that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free
from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditors’ judgement, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial
statements 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 entity’s internal control. Accordingly, we express no such opinion.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.
567 VAUXHALL ST. EXT. SUITE 330, WATERFORD, CT 06385 - TELEPHONE 860-443-1040 = FAX 860-444-2215
EMAIL info@aldrichperkins com » WEBSITE www.aldrichperkins.com

Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities
and net assets of The Waterford Public Library, Inc. as of June 30, 2021, and its revenue, and expenses and changes
in net assets and its functional expenses for the year then ended in accordance with the modified cash basis of
accounting as described in Note 1.
Report on Summarized Comparative Information
We have previously audited the Waterford Public Library, Inc.’s June 30, 2020 financial statements and we
expressed an unmodified audit opinion on those financial statements in our report dated September 30, 2020. In our
opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2020, is
consistent in all material respects, with the audited financial statements from which it has been derived.
Aldrich, Mulcahy & Associates, LLC
Waterford, CT 06385
September 14, 2021

THE WATERFORD PUBLIC LIBRARY, INC.
STATEMENT OF ASSETS, LIABILITIES AND
C - NET ASSETS - MODIFIED CASH BASIS
~ AS OF JUNE 30, 2021
WITH SUMMARIZED FINANCIAL INFORMATION FOR 2020
CURRENT ASSETS
Cash
Investments- board designated endowment
TOTAL CURRENT ASSETS
ART COLLECTIONS
TOTAL ASSETS
NET ASSETS
Without Donor Restrictions
Board designated (note 4)
Undesignated
Total net assets without donor restrictions
~~
With Donor Restrictions
Total net assets with donor restrictions
TOTAL NET ASSETS
Y‘; Sée accountant's report and accompanying notes.
ASSETS
NET ASSETS
2021 2020
$ 18,410 $ 4,766
3,502,179 2,783,082
3,520,589 2,787,848
55,600 55,600
$ 3,576,189 $ 2,843,448
$ 3,502,179 $ 2,783,082
72,660 60,366
3,574,839 2,843,448
1,350 -
1,350 -
$ 3,576,189 $ 2,843,448

THE WATERFORD PUBLIC LIBRARY, INC.
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS -
MODIFIED CASH BASIS
FOR THE YEAR ENDED JUNE 30, 2021
WITH SUMMARIZED FINANCIAL INFORMATION FOR 2020
SUPPORT AND REVENUE
Grants
Annual mailing appeal
Other fundraising
Contributions & Bequests
Intergovernmental
Book:sales and service
Investment income
Gain (loss) on investments
Miscellaneous
Reclassifications:
Released from restrition
TOTAL SUPPORT AND REVENUE
EXPENSES
Program services
Management and general
Fundraising
TOTAL EXPENSES
CHANGE IN NET ASSETS
NET ASSETS, BEGINNING
NET ASSETS, ENDING
See accountanis report and accompanying notes.
Without Donor With Donor Total Total
Restrictions Restrictions 2021 2020
$ - $ 7,894 $ 7,894 $ 800
26,687 - 26,687 29,486
235 - 235 135
24,026 - 24,026 14,565
19,154 - 19,154 15,325
1,624 - 1,624 6,058
43,795 - 43,795 52,236
729,690 - 729,690 7,309
6,383 - 6,383 9,997
6,544 (6,544) - .
858,138 1,350 859,488 135,911
109,546 - 109,546 120,063
16,191 - 16,191 15,030
1,010 - 1,010 1,248
126,747 - 126,747 136,341
731,391 1,350 732,741 (430)
2,843,448 - 2,843,878 2,843,878
$ 3,574,839 $ 1,350 $ 3,576,619 $ 2,843,448

THE WATEFORD PUBLIC LIBRARY, INC.
~, STATEMENT OF FUNCTIONAL EXPENSES-MODIFIED CASH BASIS
( JUNE 30, 2021 WITH SUMMARIZED FINANCIAL INFORMATION FOR 2020
Program Management
services and General Fundraising _ 2021 2020
Accounting $ - $ 3,900 $ - $ 3,900 $ 3,900
Occupancy 4,557 - - 4,557 10,131
Conferences 1,719 - - 1,719 1,722
Insurance - 191 - 191 191
Books & Library Materials 69,812 - - 69,812 67,688
Online resources 9,982 - > 9,982 21,030
Investment fees - 12,100 - 12,100 10,939
Public Relations 10,799 : - - 10,799 9,158
Grant expense 6,469 - - 6,469 -
Office Supplies 1,727 - - 1,727 3,354
Miscellaneous 3,356 - - 3,356 5,855
Museum Passes 1,125 - - 1,125 1,125
Fundraising - - 1,010 1,010 1,248
$ 109,546 $ 16,191 $ 1,010 $126,747 $136,341
C
< See accountant's report and accompanying notes.

THE WATERFORD PUBLIC LIBRARY, Inc.
Notes to Financial Statements
For the Year Ended June 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Purpose of Organization
The Waterford Public Library, Inc. (Organization), was formed to establish and perpetually maintain a free
public library for the benefit.of the inhabitants of the Town of Waterford, and to promote all the purposes
which usually appertain to such libraries.
The Organization’s primary sources of revenue are contributions, grants, and investment income.
Financial Reporting
The financial statements of the Organization have been prepared on the modified cash basis of accounting.
Revenues are recognized when received and expenses are recognized when paid. Contributions of collections
are recognized at fair market value when gifted.
Basis of Presentation
The Organization has presented its financial statements in accordance with the modified cash basis of
accounting. In addition, the Organization is required to report information regarding its financial position and
activities within the two classes of net assets: Without Donor Restrictions or With Donor Restrictions.
Net Assets Without Donor Restrictions
Net assets without donor restrictions are neither perpetually nor temporarily restricted by donor-
imposed stipulations and include revenue from fees, certain investment income, and all gifts, grants,
and contributions that are free of donor restrictions. These amounts are currently available at the
discretion of the Organization’s Board for use in its operations.
Net Assets With Donor Restrictions
Net assets with donor restrictions account for unspent contributions that are restricted by the donor
as to use for specific purposes or during specific time periods.
Prior Year Summarized Financial Information
The financial statements include certain prior-year summarized financial information in total but not by net
asset class. Such information does not include sufficient detail to constitute a presentation in conformity with
the modified cash basis of accounting. Accordingly, such information should be read in conjunction with the
Organization’s audited financial statements as of and for the year ended June 30, 2020, from which the
summarized information was derived.

THE WATERFORD PUBLIC LIBRARY, Inc.
Notes to Financial Statements
For the Year Ended June 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Use of Estimates
The preparation of financial statements in conformity with the modified cash basis of accounting requires
management to make estimates and assumptions that affect the reported amounts and disclosures in the
financial statements. Actual results could differ from those estimates.
Contributions
Contributions received are recorded as with or without donor restrictions depending on the existence and/or
nature of any donor restrictions,
Support that is restricted by the donor is reported as an increase in net assets without donor restrictions if the
restriction expires in the reporting period in which the support is recognized. All other donor-restricted
support is reported as an increase net asset with donor restrictions, depending on the nature of the restriction.
When a restriction expires (that is, when a stipulated time restriction ends or purpose restriction is
accomplished), net assets with donor restrictions are reclassified to net assets without donor restrictions and
reported in the Statement of Revenues, Expenses and Changes in Net Assets - Modified Cash Basis as net
assets released from restrictions.
Grants and Contracts
Grants and contracts are generally considered to be exchange transactions in which the grantor or contractor
requires the performance of specific activities.
Revenue Recognition
Contributions are recognized when received by the Organization that is, in substance, unconditional. All
donor-restricted contributions are reported as increases. in net assets with restrictions. When a restriction
expires, net assets with restrictions are reclassified to net assets without restrictions.
Contributed property is recorded at fair value at the date of the donation. If the donors stipulate how long the
assets must be used, the contributions are recorded as restricted support. In the absence of such stipulations,
property and equipment are recorded as unrestricted support.
Investment income is recognized when earned. The change in realized and unrealized gains and losses is
included in the change in net assets in the statement of activities. Investment income include interest,
dividends and capital gain distributions.
Investments
Investments in marketable equity and all debt securities are carried at fair value. Fair value is determined
based on quoted market price (Level 1 inputs as discussed in Note 3)

THE WATERFORD PUBLIC LIBRARY, Inc.
Notes to Financial Statements
For the Year Ended June 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Program expenses
Reference materials such as books and videos are expensed as program costs and are considered the property
of the Town of Waterford. In addition, other costs such as occupancy expenses (building maintenance and
the purchase of furniture) are considered program expenses and are expensed as incurred.
Property and Equipment
Property and equipment acquisitions which exceed $1,000 become the property of the Town of Waterford.
The Organization expenses as program services all acquisitions less than $1,000.
Art Collections
As of July 1, 2005, the Organization capitalized its art collection retroactively in conformity with accounting
principles generally accepted in the United States of America. The art collection items acquired prior to July
1, 2005 were appraised and they were determined to have a value of $55, 000.
Subsequently to July 1, 2005, art collection items acquired by the Organization will be recorded at fair
market value if donated, and at cost if purchased.
Fair Value Measurements
The fair value of the Organization’s financial instruments are determined using quoted prices in active
markets for identical assets as required by accounting principles generally accepted in the United States of
America.
The Organization adopted FASB ASC 820, Fair Value Measurements and Disclosures, for assets and
liabilities measured. at fair value on a recurring basis. The codification established a common definition for
fair value to be applied to existing generally accepted accounting principles that requires the use of fair value
measurements, establishes a framework for measuring fair value, and expands disclosure about such fair
value measurements.
FASB ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a
liability in an orderly transaction between market participants at the measurement date. Additionally, FASB
ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize
the use of unobservable inputs. These inputs are prioritized as follows:
@ Level 1—Observable inputs such as quoted market prices in active markets for
identical assets or liabilities.
e Level 2—Observable market-based inputs or unobservable inputs that are corroborate
by market data.
e Level 3—Unobservable inputs for which there is little or no market data, which
require the use of the reporting entity’s own assumptions.
e The carrying values. of cash in bank are short-term in nature approximate fair
value.

-_
THE WATERFORD PUBLIC LIBRARY, Inc.
Notes to Financial Statements
For the Year Ended June 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Income Taxes
The Waterford Public Library is exempt from federal income tax under Section 501(c)(3) of the Internal
Revenue Code, and therefore, has no provision for federal or state income taxes.
The Organization’s Form 990, Return of Organization Exempt from Income Tax are subject to examination
by the IRS, generally for three years after they were filed.
The Organization did not recognize any liability for uncertain tax positions as defined by accounting
principles generally accepted in the United States of America.
Subsequent Events
Subsequent events have been evaluated through September 14, 2021, which is the date the financial
statements were available to be issued. There, were no subsequent events identified that require disclosure.
CONCENTRATIONS
Support and Revenue Concentrations
The Organization receives significant support in the form of salaries and fringe benefits paid to the Town of
Waterford employees who provide librarian staffing services to the library and the use of the Library
facilities which are owned by the Town of Waterford. Any significant reduction in the level of this support
would have a negative impact on the Organization’s programs and activities.
Credit Risks
The organization’s financial instruments that are exposed to concentrations of credit risk consist of cash and
cash equivalents, and investments. The Organization places its cash deposits with high credit quality
institutions. Such deposits are fully covered by federal depository insurance. Investments are considered by
management to be sufficiently diversified to minimize individual investment and industry concentration
risks. However, investments are subject to risks of the securities market as a whole.
-9-

THE WATERFORD PUBLIC LIBRARY, Inc.
Notes to Financial Statements
For'the Year Ended June 30, 2021
3. INVESTMENTS
Investments (All Level 1) as. of June 30, 2021 are comprised of the following:
2021
Money market funds $ 22,068
Exchange traded funds 523,97]
Bonds funds 880,794
Corporate stocks 28,400
Equity funds 2,046,946
$ 3,502,179
In accordance with accounting principles generally. accepted in the United States of America, the
Organization’s carrying amounts of cash approximates fair value under Level 1.
Net investment income is comprised of the following:
2021
Interest and dividends $ 43,795
Less: investment fee and charges 12,100
$31,695
The net gain (losses) on investments is comprised of the following:
2021
Realized gains (losses) $ 44,788
Unrealized gains (losses) 684,902
$ 729,690
- 10-

THE WATERFORD PUBLIC LIBRARY, Inc.
— Notes to Financial Statements
C For the Year Ended June 30, 2021
4. BOARD DESIGNATED ENDOWMENT
The Organization’s board designated endowment consists of investments in various marketable securities as
outlined in Note 3. Net assets associated with endowment funds, including funds designated by the Board to
function as endowments, are classified and reported on the existence or absence of donor-imposed
restrictions.
Interpretation of Relevant Law
The philosophy contained in UPMIFA focuses on the following factors:
The duration and preservation of a fund
The purpose of the organization and the donor designations thereto
General economic conditions
The possible effects of inflation and deflation
The expected total return of the charitable assets
Other resources of the organization (including Town funding)
The investment policies of the organization
NAWARWN >
C Endowment Net Assets composition by type of fund as of June 30, 2021:
Board designated endowment fund $ 3,502,179
Changes on Endowments Net Assets for the year ended June 30, 2020 are as follows:
Without Donor
Restrictions
Endowment net assets, beginning of year $ 2,783,082
Investment income, net 31,695
Net appreciation (realized and unrealized) 729,690
Total investment return 761,385
Contributions 10,000
Appropriation of assets for expenditures (52,288)
Endowment net assets, end of year $ 3,502,179
-Il-

THE WATERFORD PUBLIC LIBRARY, Inc.
Notes to Financial Statements
For the Year Ended June 30, 2021
BOARD DESIGNATED ENDOWMENT (Continued)
Board Policies and Objectives
The Organization has an objective to provide for conservation of capital through the use of a diversified
portfolio of prudent investments. The Board of Trustees policy is to limit spending in any fiscal year to
between three percent (3%) and five percent (5%) of the average fair market value of the endowment’s assets
at the end of the last three previous fiscal years. The minimum objective is to conserve and protect assets
over the long term. An additional objective is to beat the rate of inflation as defined by the CPU annually.
The base measure for the equity allocation will be the S&P 500 with dividends reinvested. On an individual
basis, all securities will be compared to the appropriate index representing that investment universe. The
target allocation is between 50% and 70% on a market basis shall be invested in the equity market. With
balance in fixed income securities.
LIQUIDITY AND AVAILIABILTY OF FINANCIAL ASSETS
‘The liquidity and availability of the Organization’s financial Assets consist of Cash and Investments to fund
general expenditures as of June 30, 2021 total $3,520,589 of which $3,502,179 is held for Board designated
purposes, and $1,350 is held for restricted purposes resulting in $17,060 in financial assets available to
support general expenditures for the upcoming year.
OTHER MATTERS
On March 11, 2020 the World Health Organization declared the novel strain of coronavirus (COVID-19} a
global pandemic and recommended containment and mitigation measures worldwide. The Organization
cannot reasonably estimate the length or severity of this pandemic, or the extent to which the disruption may
materially impact the organization’s financial position, results of operations, and cash flows in fiscal 2022.
-12-

TOWN OF WATERFORD
GENERAL FUND
2022-2023 PROPOSED BUDGET
DEPT/AGENCY: 10136 WATERFORD PUBLIC LIBRARY
ACTUAL 2022/2023 F
2020/2021 2021/2022 EXPEND & DEPT/ 2022/2023 | SELE
LINE ACTUAL 2021/2022 | ADDITIONAL/| ENCUMB AS| AGENCY |APPROVED
ITEM DESCRIPTION EXPENDED |RTM APPROP.| TRANSFERS OF 1/1/22 REQUEST | BD/COMM. |REC
PERSONNEL COSTS
51110 ADMINISTRATION 179,834 92,379 94,46
51210 CLERICAL/TECHNICAL 641,315 690,286 700,1
51220 CUSTODIAL-MAINTENANCE 82,890 88,138 89,86
51810 OVERTIME 6,075 6,07
51910 FRINGE BENEFITS 0 0
51920 FICA 63,781 67,082 68,12
SUBTOTAL 967,820 943,960 0 0 958,666 0
SERVICES
52020 POSTAGE 323 325 32
52040 SERVICE CONT.& REPAIRS 7,853 700 50
52070 REIMBURSABLE EXPENSE 632 690 69
52090 FUEL OIL 6,825 0 0
52100 ELECTRICITY 28,008 0 0
52110 WATER 797 0 0
52120 SEWER 738 0 0
SUBTOTAL 45,176 1,715 0 0 1,515 0
|
MATERIALS & SUPPLIES
53010 OFFICE SUPPLIES 3,945 4,000 4,00
53020 OTHER SUPPLIES 3,967 4,800 4,20
SUBTOTAL 7,912 8,800 0 0 8,200 0
|
EQUIPMENT
54160 |BOOKS/RELATED MATERIAL 45,000 45,000 45,0
SUBTOTAL 45,000 45,000 0 0 45,000 0
DEPARTMENT TOTAL 1,065,908 999,475 0 0 1,013,381 0

72 Different Grab & Go Kits & Crafts
distributed to 2,425 patrons
Connecticut Library Association
2019 Excellence in Public Library Services Award

WATERFORD PUBLIC LIBRARY ~ FY'21 STATISTICS
COVID-19
Library closed 12/16/20 - 2/02/21
Re-opened 2/03/21-6/30/21
CHECK-OUTS
ADULT
BOOKS 55,789
MAGAZINES 1,555
VIDEOS 41141
AUDIOBOOKS 3,113
MUSIC CDs 1,344
MUSEUM PASSES 43
DOWNLOADS 17,706
GAMES/LAUNCHPADS 304
TOTAL 90,994
CHILDREN
BOOKS 38,740
MAGAZINES 106
VIDEOS 2,004
AUDIOBOOKS 545
MUSIC CDs 306
TOTAL 41,701
TEEN
BOOKS 3,752
GRAND TOTAL CHECK-OUTS 136,447
CHECK-INS 105,229
DOWNLOADS (ADULT CIRC.)
E-BOOKS 9,970
E-AUDIOBOOKS 6,247
E-MAGAZINES 659
E-VIDEOS B04
E-MUSIC 26
TOTAL 
17,706
WEBSITE HITS 63,434
ONLINE SEARCHES 1,208
ADULT REFERENCE/INFORMATION (includes telephone reference during closure} 14,203
CHILDREN'S REFERENCE/INFORMATION (includes telephone reference during closure} 3,592
CIRCULATION DESK QUESTIONS (includes telephone reference during closure) 6,692
WIFL LOGINS 10,560
ADULT COMPUTER SESSIONS 4,006
CHILDREN'S COMPUTER SESSIONS &9
INTERLIBRARY LOAN (items for customers obtained from other libraries} 7,516
CUSTOMER DOOR COUNT 57,204
ADULT PROGRAMS Sessions/Attendance 134/1,538
CHILDREN 148/4,062
TEEN 22/224
GRAB & GO (curbside pickup) appointments 5/18/20-6/30/20 2,190
LIBRARY CARD REGISTRATION 724
COMMUNITY USE OF MEETING ROOMS 0

e
Connecticut State Library ~ Public Library Annual Statistical Report
Comparison Data FY2020
(latest available state data)
ett
rary Visits Per Capita, FY
os —_— i = .
Waterford East Lyme New London Groton - Stonington §-Library
Groton Public Average
sett
soa
9,00 e1 . ae ee
Waterford East Lyrne Ledyard New London Groton - Stonington S-Library
Groton Public Average

s Circulation
Groton - Stonington S-Librery
Groton Public Average
Waterford East Lyme Ledyard New London
en's Program Attendance Per Capita, F'
0.45
0.40
0.35
0.30
0.25
9.20
0.15
0.10
0.05
Waterford East Lyme Ledyard New London Groton - Stonington 5-Library
Groton Public Average
Sh

—_
2.00
Collection Turnover, FY2020
Circulation divided by Callection Size, the higher the better
1.76
1.53
0.90
Waterford East Lyme
Ledyard New London Groton - Stonington
Groton Public
y
L:
ores
IRR ATE 
PUA EA ERTIES EET EE
S-Ubrary
Average
1.80%
1.60%
LA0%
120%
1.00%
0.80%
0.60%
0.40%
0.20%
0.00%
Community
mmitme dex, FY2020
A measure of a community's financial commitment to the library, dividing
the library's total operating expenditures by the total municipal revenue
of the town or city.
1.56%
Waterford East Lyme
0.77%
Ledyard New London Groton - Stonington
Groton Public
_
5-Library
Average

Board of Trustees Minutes for special meeting on December 9, 2021
1. President Rosenberg called the meeting to order at 6:00pm.
Trustees Present: L. Couture, N. Dragoli, C. Giordano, E. Boyce, M. Wanger,
A. Robarge, G. Ritter, J. Merrill, and J. Mullen. Also present C. Johnson, Director.
2. Town Budget
Director, C. Johnson was asked by the First Selectman, Rob Brule, to present a
budget to the town staying flat to the previous year budget — 0% increase overall
(not including any step increases in salaries). There was a discussion within the
board members as to whether these salaries numbers should include the union
contract cost of living increases. The numbers we are providing are including this
increase. The over all Personnel Cost w/ COLA) is up 1.56% from the 2021 FY
numbers.
Services Costs are down 11.56%, Materials & Supplies cost are lower by
11.56%, We have kept the book budget flat (flat for the past 15 years), for a total
overall budget with a 1.39% increase from FY2021.
The WPL Budget for FY 2022/23 is $204,471 vs $172,043 (up 16%) but only up
10% from that of the 2020 FY. Note: Misc line item now reads Innovation & Misc.
The 501c3 Account FY Disbursements
Total Expenditures $169,471. Funds Anticipated FY 2022: $142,043
Funds Appropriated $154,387 vs Funds Received $107,869
Motion to approve the 2022/23 budget. Moved by M. Wagner. 2TMC. Giordano.
Motion carried
3. Capital Improvements
4. Staffing
A reminder the WPL HVAC Upgrade request amount from the town for FY
2022/23 is $545,600 (from which a portion was from the first year that was not
appropriated)
C. Johnson reported that a fulltime Staff member has resigned due to some
ongoing heath issues. She would like to update this position to a new position with
updated duties. She has asked that the Personal Committee review these
changes and report back to the entire board at the next board meeting.
5. Adjournment
Motion to adjourn at 6:55pm. Motion by M. Wagner, 2"4 by Robarge. Motion
carried.
Respectfully submitted,
Lee J. Couture, Secretary

TOWN OF WATERFORD
GENERAL FUND
2022-2023 PROPOSED BUDGET
DEPT/AGENCY: 10129 POLICE COMMISSION
ADMINISTRATION 481,981 496,902 326,281 497,883 497,883 497,883 981 0.2
CLERICAL/TECHNICAL 310,999 300,922 (58,254) 117,672 247,200 247,200 247,200 (53,722) -17.8
CUSTODIAL 17,559 46,098 15,139 46,098 46,098 46,098 0 0.0
PATROL 3,284,650 3,353,956 1,692,493] 3,437,122 | 3,437,122 3,437,122 83,166 2.4
MARINE PATROL 23,519 23,350 10,944 23,914 23,914 23,914 564 2.4
DETECTIVE 478,474 494,794 242,686 500,643 900,643 500,643 5,849 1.1
COMM. SERVICE OFFICERS 112,913 136,857 98,964 123,688 123,688 123,688 (13,169) -9.6
EXTRA DUTY 0 490 0
OVERTIME 128,863 145,838 63,454 150,075 150,075 150,075 4,237 2.9
REPLACEMENT OVERTIME 422,264 360,508 198,567 360,508 360,508 360,508 0 0.0
TRAINING & EDUCATION 76,507 137,702 6,263 135,202 135,202 135,202 (2,500) 1.8
FRINGE BENEFITS 223 0 0
52010 ADVERTISING 429 500 500 500 500 0 0.0
52020 POSTAGE 994 2,000 289 2,000 2,000 2,000 0 0.0
52030 PROFESSIONAL FEES 10,961 11,000 3,700 15,000 15,000 15,000 4,000 36.3
52040 SERVICE CONT & REPAIRS 34,395 29,990 21,711 26,269 26,269 26,269 (3,721) -12.4
52050 DUES, CONF. & EDUCATION 865 1,735 1,400 1,785 1,785 1,785 50 2.8
52060 PRINTING 1,052 1,200 1,200 1,200 1,200 0 0.0
52080 TELEPHONE 30,320 31,798 13,190 30,846 30,846 30,846 (952) -2.9
52090 FUEL OIL 14,803 0 0 0 0 0
52100 ELECTRICITY 91,835 0 0
52115 WATER & SEWER 4,125 0 0 
52300 TRAINING & EDUCATION 75,199 85,500 28,355 85,500 85,500 85,500 0 0.0
52305 OSHA COMPLIANCE 4,981 8,700 827 5,500 5,500 5,500 (3,200) -36.7
52370 UNIFORM ALLOWANCE 80,499 80,665 73,371 79,215 79,215 79,215 (1,450) -1.8
52520 CRIMINAL JUSTICE PLANNER 13,520 13,520 13,520