FY 2022 BUDGET - southportland.org

CITY MANAGER’S PROPOSED

FY 2022 BUDGET

Presented to: Mayor Misha C. Pride

South Portland City Council

Presented by: Scott T. Morelli

City Manager

March 16, 2021

CITY OF SOUTH PORTLAND

Proposed FY 2022 Budget

City Council

Misha C. Pride, Mayor

Katelyn S. Bruzgo April L. Caricchio

Deqa Dhalac Susan J. Henderson Jocelyn Leighton

Katherine W. Lewis

City Manager

Scott T. Morelli

March 16, 2021

CITY OF SOUTH PORTLANDPROPOSED FY 2022 BUDGET

TABLE OF CONTENTS

PAGE PAGE

INTRODUCTIONMANAGER'S BUDGET MESSAGE i

GENERAL FUND WATER RESOURCE PROTECTIONEXPENDITURE SUMMARY 1 EXPENDITURE SUMMARY 129REVENUE SUMMARY 3 REVENUE SUMMARY 130

GENERAL GOVERNMENT SEWER USE ADMINISTRATION 132CITY COUNCIL 7 TREATMENT PLANT 135EXECUTIVE 10 PUMPING STATIONS 143CITY CLERK 13 SEWER USE BILLING 149CORPORATION COUNSEL 16 SEWER EQUIPMENT RESERVE 151FINANCE DEPARTMENT 18 SEWER MAINTENANCE 153INFORMATION TECHNOLOGY 22 ENGINEERING 160PLANNING DEPARTMENT 26 DEBT 165SUSTAINABILITY 30 COMPLIANCE ADMINISTRATION 167HUMAN RESOURCES 33 SLUDGE DISPOSAL 171CITY BUILDING 36 RETIREMENT & INSURANCE 173

PUBLIC SAFETYPOLICE DEPARTMENT 40FIRE DEPARTMENT 48PUBLIC SAFETY COMMUNICATIONS 56 ENTERPRISE & GRANT FUNDSCODE ENFORCEMENT 58 EXPENDITURE SUMMARY 176CIVIL SERVICE 63 REVENUE SUMMARY 177

PUBLIC WORKSPUBLIC WORKS ADMINISTRATION 65 GOLF COURSE 179STREETS & SIDEWALKS 67 YOUTH PROGRAMS 184RUBBISH DISPOSAL 72 VACATION CAMP 188PUBLIC WORKS VEHICLE 74 SUMMER SPORTS CAMP 190TRANSFER FACILITY 76 SUMMER RECREATION CAMP 193

CULTURE & RECREATION ADULT LEAGUES 196MAIN LIBRARY 78 SENIOR PROGRAMS 198BRANCH LIBRARY 82 ADULT PROGRAMS 200PARKS & REC ADMINISTRATION 85 AFTER SCHOOL PROGRAMS 202PARKS 87 SKILLIN BEFORE/AFTER SCHOOL 204POOL 94 KALER BEFORE/AFTER SCHOOL 206RECREATION 98 BROWN BEFORE/AFTER SCHOOL 208

SMALL BEFORE/AFTER SCHOOL 210TRANSPORTATION & WATERFRONT BOAT RAMP ENTERPRISE 212

BUS SERVICE 104 PORTLAND STREET PIER 214WATERFRONT 110 ART IN THE PARK 216

HEALTH, WELFARE & SOCIAL SERVICES STREET OPENINGS 218GENERAL ASSISTANCE ADMINISTRATION 112 SEWER IMPACT FEES 221GENERAL ASSISTANCE - SOCIAL SERVICES 114 COMMUNITY TELEVISION 223HEALTH 116 WESTBROOK ASSESSING 228

OTHER T.I.F. DISTRICT 229RETIREMENT & INSURANCE 118 T.I.F. ECONOMIC DEVELOPMENT 230DEBT - GENERAL OBLIGATION 120 GRANTS 236CONTINGENCY ABATEMENT & RESERVE 122 APPENDIXMUNICIPAL FACILITIES 124 APPENDIX

COUNTY TAXCOUNTY TAX 126

Executive Department

Scott T. Morelli City Manager Revised March 26, 2021 South Portland City Council 25 Cottage Road South Portland, ME 04106 RE: Proposed Fiscal Year 2022 Budget Mayor Pride and City Councilors: In accordance with Article V, §502 of the City Charter, I hereby submit to the City Council the City Manager’s Proposed Fiscal Year 2022 budget (FY22). Before getting into the substance of the FY22 budget, there are two critical factors that need to be highlighted: 1) The City is currently undergoing a revaluation which will adjust all residential and commercial property values throughout the city. For purposes of comparability, the valuation used for this budget analysis is the same as that for the FY21 tax commitment. Valuation estimates are still in development and will not be known for some time, likely early summer; and 2) The COVID‐19 pandemic has resulted in many changes to the services we have historically provided. Several programs have been restricted by social distancing guidelines. With the rollout of the vaccine, we hope to get back to normal operations during FY22, but the exact timetable for doing so remains an unknown. As such, we anticipate negative revenue impacts to continue in certain areas and have needed to make our best educated guess as to the scope of this impact. For example, we have assumed various recreation programs will operate at 50‐60% of normal capacity this summer and fall, increasing to around 80% for the winter months and then back to 90‐100% of normal capacity in the spring of 2022. As we get closer to final budget adoption in June, we hope to have better information to gauge the accuracy of our assumptions and make any necessary adjustments prior to the passage of the budget.

This budget includes General Fund appropriations for municipal operations, school operations, and the Cumberland County tax obligation. Additionally, this budget includes the Sewer User Fund, Enterprise/TIF Funds, and Grant Funds budgets. The sums of these form the proposed operating budget for the City of South Portland for FY22, which totals $114,285,507, an increase of $2,143,237 (or 1.91%) from the FY21 budget.

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Table I Total Budget Across All Funds

Comparison FY 2021 and FY 2022

FY21 FY22 Dollar

Adopted Proposed Change %

General Fund $ 94,933,923 $ 95,876,965 $ 943,042 0.99%

Sewer User Fund $ 6,373,397 $ 6,504,273 $ 130,876 2.05%

Enterprise Funds $ 7,271,980 $ 6,860,256 $ (411,724) ‐5.66%

Grant Funds $ 3,562,970 $ 5,044,013 $ 1,481,043 41.57%

$ 112,142,270 $ 114,285,507 $ 2,143,237 1.91%

FY22 Budget Objectives

The FY22 budget was crafted with two high‐level objectives in mind: 1) to live within the 2.0% overall tax increase guidance given by Council at a January workshop, and 2) to address the City Council’s tentative goals for 2021.

Objective 1: Submit a Budget that Falls within the Guidance given by City Council The FY22 City Manager proposed budget is below the general guidance given by Council to staff at a January workshop. Given the anticipated (and substantial) tax shift from commercial to residential property owners as a result of the impending revaluation, Council indicated it would be amenable to a much smaller property tax increase than in years past. In fact, Council guidance was for staff to keep the tax rate increase to around 2.0%, or roughly the amount that would be created by bond debt approved by voters in 2019 for various projects. The recommended budget would increase the tax rate by 1.42%. This $0.28 mil rate increase, from $19.75 to $20.03, stems from the Municipal, School, and County shares of the budget.

Table II Tax Rate Increase

Increase to Tax Rate % Increase % Share of Tax Rate Increase

Municipal $0.10 1.78% 35% School $0.17 1.30% 60% County $0.01 1.49% 5%

TOTAL $0.28 1.42% 100% As proposed, the Municipal share of the budget results in a $0.10 increase on the tax rate, from $5.66 to $5.76. This is a 1.78% increase, which is below Council’s guidance. This increase is entirely due to new debt from voter‐approved bonds for both the Cash Corner Fire Station and pedestrian improvements. When factoring out that increase, which staff has no control over, the Municipal portion of the tax rate would actually decrease by $0.01, for a modest ‐0.2% reduction.

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Over the past five years, the City’s share of the tax rate has increased 6.9%, or about 1.4% per year on average. If taxable value from new growth (as of April 1) is higher than anticipated, it will result in a lesser tax rate increase. Despite the relatively small tax rate increase for FY22, a number of Council goals were able to be addressed in this budget. Objective 2: Address the Council’s Goals for 2021 The City Council’s tentative goals for 2021 were at the forefront of many of the decisions that went into this year’s budget. These six goals were formulated at a workshop in late February and, as of the budget deadline, were scheduled to be further workshopped at the March 16, 2021 Council meeting. It is important to note that while the overall City budget is up 1.36%, several departments received double‐digit percentage increases due in large part to helping address Council goals. The top six department increases for FY22 are:

1. Health (+474%): See Goal #4 below for more detail. 2. Debt (+26.4%): Funding for pedestrian and public safety improvement projects. 3. Corporation Counsel (+24.6%): See Goal #4 below for more detail. 4. Sustainability (+22.5%): See Goal #1 below for more detail. 5. Social Services (+15.5%): See Goal #4 below for more detail. 6. City Council (+13.6%): See Goals #2 and #4 below for more detail.

Below is a listing of each goal and a summary of how the FY22 operating budget addresses them. GOAL 1: Actively Address the Climate Crisis

This goal is primarily addressed by fully funding the newest position within the Sustainability Office, which was funded for a half year in the FY21 budget. The Sustainability Department budget is up 22.5%, the fourth highest increase of all 25 department budgets this year. One of the City’s goals is to transition our vehicle fleet to electric vehicles (EVs). The plan is to replace several vehicles each year. Recently we identified a program that would allow us to utilize both a large manufacturer’s rebate and an Efficiency Maine rebate for up to four vehicles. The combination of these rebates allows us to lease these vehicles at no cost for three years. We will be replacing four vehicles from Code Enforcement with Kona EVs. Additionally, the bus department will be purchasing another EV with FTA Cares Act grant funding, and the Police Department will be purchasing several hybrid vehicles. Although separate from this budget, it is worth noting that in the City’s Capital Improvement Plan, numerous projects in the Environmental category also address this goal.

GOAL 2: Improve Diversity, Equity, and Inclusion This budget fully funds the request of the Human Rights Commission (HRC) so that they can continue their efforts on improving diversity, equity, and inclusion in our community. It also includes supplemental funding (through CDBG) for the HRC’s proposed Uplift Plan.

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GOAL 3: Keep Housing Affordable and Available This budget increases the amount of funding for the Senior Property Tax Relief Program by 37.5% to help provide a higher benefit to seniors in need. It also doubles the amount anticipated for hardship abatements granted by the City Council to assist homeowners struggling to pay property taxes and at risk of losing their homes as a result. Much of the discussion around potential subgoals for this item involve ordinance changes or other measures that do not necessitate any additional financial appropriation at this time.

GOAL 4: Support Public Health and Human Services The Health Department budget includes an additional $90,000 for contracted mobile crisis services with a local provider such as Amistad or the HOME Team, as recommended by the Police Services Review Working Group (PSRWG). Via a CDBG COVID grant, the budget also funds $100,000 for the community paramedic program through December 2021, which was another PSRWG recommendation. In response to the March 9, 2021 workshop on homelessness, the budget includes $75,450 in wages and benefits for some type of position to be added to the Social Services Division to assist those who are unhoused or at risk of becoming unhoused. There is also additional funding to increase the hours of an existing part‐time position in Social Services, along with other increases in their budget to help ensure that rent, food, and other basic needs of South Portlanders are met. The Health budget increased 474% from FY21‐22, representing by far the most dramatic increase of any budget area in the City. The Social Services budget is up 15.5%, representing the fifth highest departmental increase for FY22. Finally, the FY22 budget provides $50,000 for continued special legal services for the City’s air quality efforts, as well as another $50,000 to hire an air quality technical expert to help advise staff, the Clean Air Advisory Committee, and City Council on such issues. These investments are critical as we continue efforts to monitor our air quality and take steps to improve it, if needed.

GOAL 5: Advocacy

There are no funds allocated (or likely necessary) in the FY22 budget to pursue this goal.

GOAL 6: Maintain Fiscal Responsibility The proposed budget only increases taxes as a result of the added costs related to the voter‐approved debt, though this is subject to the release of the School Department budget numbers. Although there are items cut that will likely be requested next year, this budget is also responsible in that we have not deferred numerous items to next year to make ends meet.

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FY22 Budget Process In late 2020, department heads were tasked with coming up with their FY22 CIP and operating budget requests. The manager instructed each department head to request what they believed necessary to maintain, or improve, their operations. In January, Council provided guidance to City and School staff regarding an acceptable tax rate increase and, in early February, department heads submitted their requests. In mid‐February, the City Manager, Finance Director, and Deputy Finance Director met with each department head to review their budgets. Over the course of the next several weeks, departmental budgets were scoured to ensure compliance with Council guidance, Council goals, and the LD #1 growth factor. Getting to Below a 2.0% Increase With fixed cost increases, new voter approved debt payments, additional departmental requests, and anticipated changes in revenues, the Municipal budget would have increased its share of the tax rate by approx. $0.60 – a 10.6% increase. This meant staff needed to find approximately $1.7 million in savings or revenue enhancements from the budget requests to come within Council’s guidance of a 2.0% (or less) tax increase. While we were able to fund two new positions and one upgraded position in the FY22 budget, eight personnel requests were denied and one existing position was reduced in order to help reach the target of $1.7 million in savings. Positions requested but not funded in the FY22 budget include:

Bus – Driver: New position ($71,200). To help ensure continuity of service when the department experiences medical leaves and vacancies.

Library – Outreach Librarian: Upgraded position ($48,647). This position was upgraded from 8 to 20 hours in FY20. The addition of 17.5 hours this year would allow not only for increased capacity for the Library’s home delivery service, but also for more personnel resources to dedicate toward senior‐specific program offerings from the Library.

Public Works – Equipment Operator I: New position ($71,504). This position would allow staffing for an additional sidewalk plow driver in the winter and be used on construction crews in the summer.

Public Works – Mechanic: New position ($63,790). This position would free‐up time for the Lead Mechanic to perform necessary administrative duties, which takes away from time spent “on the floor” helping to repair the department’s aging fleet.

Planning – Community Planner: New position ($85,835). This position would enhance the capacity of the Planning Department to help address in a timelier manner the numerous items that have been referred to it by the Council. Examples include natural resource protection, sustainable development, and affordable housing initiatives. This position would also help provide enough bandwidth for the department to focus on the intensive comprehensive plan process and its eventual implementation.

Code Enforcement/Economic Development – Administrative Assistant: New position ($58,520). The Code office has struggled to keep up with workload over the past few years as the economy continues to grow. New development, home improvements, and a variety of code questions and violation response continue to challenge the Code division’s capacity. Demands on current staff and workload are particularly challenging during

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absences due to medical leave, vacation, and turnover/vacancies. We commonly utilize inspectors at the front counter to ensure coverage during business hours, which takes them away from field work. This position would help ensure appropriate administrative coverage to allow field staff to do their work and for inquiries to be responded to in a timelier manner.

Police – Pipeline Officer: New position ($100,044). The purpose of this position was to have an officer brought on who could be trained at the academy and then could slide into a regular slot once a vacancy occurred. This position was funded in the FY20 budget for a January 1st start date but had not been filled as of last year’s budget process, and neither were several other positions that would have needed to be filled before this one could be. As a result, it was cut in the FY21 budget.

Information Services – Network Administrator: New position ($99,069). This position was included in the FY21 budget and was slated to begin April 1, 2021. However, due to a spending freeze, this position was kept vacant and due to the budget challenges for FY22, it is being recommended for elimination.

In addition, this budget does not fund any Cost of Living Adjustments (COLAs) for union or non‐union personnel. This issue may need to be revisited during the budget process. There were also a number of non‐personnel requests that were reduced or eliminated to help meet the Council’s tax rate goal. Some of the more significant cuts (over $1,000) include: Executive Department

Eliminated the Temporary Help line (‐$1,000)

Eliminated the Polco Survey Platform (‐$8,300)

Eliminated the Contractual Services line (‐$10,000)

Eliminated Webinars (‐$1,000)

Eliminated the Department Head Retreat (‐$10,000) City Council

Eliminated funding for Council District Meetings (‐$5,500)

Eliminated misc. funding for Boards and Committees (‐$3,000)

Eliminated the Contractual Services line (‐$15,000)

Eliminated the Board Recognition event (‐$11,000)

Eliminated funding for Age Friendly South Portland (they have existing funds and do not need supplemental funding in FY22) (‐$15,000)

Adjusted the Membership Dues lines (‐$19,757) Finance

Reduced Overtime (‐$2,000)

Reduced Training (have carry‐forward funds) (‐$2,000)

Reduced Mileage Reimbursements (‐$1,000)

Reduced Contractual Services (‐$6,000)

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Information Services

Eliminated the purchase of switch replacements (‐$13,000) Planning

Reduced Advertising (‐$1,000)

Eliminated Equipment Rental (‐$1,600) Sustainability

Reduced Printing (‐$10,000)

Reduced Contractual Services (‐$10,000) Human Resources

Reduced Educational/Tuition Reimbursements by half (‐$5,500) Facilities

Eliminated Council Chambers carpet replacement (‐$7,700) Police

Reduced Overtime (‐$15,000)

Reduced Subscriptions (‐$1,635)

Reduced Building Maintenance (‐$12,356)

Reduced Equipment Maintenance/ProPhoenix Software (‐$30,850)

Delayed by one year purchase of 2021 Chevy Tahoe (‐$39,350) Fire

Reduced Call Company payments (‐$5,000)

Reduced Protective Gear (‐$3,750)

Reduced Incentives (‐$2,000)

Reduced Equipment Maintenance for copier rentals (‐$1,200)

Reduced Medical Lab Supplies (‐$5,000)

Reduced Heat (‐$3,150)

Reduced the money put into the Fire Department’s vehicle reserve (‐$25,000). The increase would have better reflected the need to begin aggressively saving for numerous vehicles that are due to be replaced via the CIP process in the coming years

Code Enforcement

Eliminated Vehicle Leases (getting free leases through Hyundai incentive program) (‐$5,776)

Public Works

Reduced Training (‐$5,000)

Reduced Equipment Rental (‐$19,600)

Reduced Motor Vehicle Maintenance (‐$7,500)

Reduced Paving (‐$50,000)

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Reduced Construction Supplies (‐$41,150) Parks, Recreation, & Waterfront

Reduced Training (‐$3,500)

Reduced Agricultural Supplies (‐$10,000)

Reduced Printing (reports) (‐$2,700) Health

Eliminated Health Study (find a grant?) (‐$30,000) Tax Rate Stabilization Fund At the start of the COVID‐19 pandemic, the City enacted an expenditure freeze knowing that revenues would be significantly impacted. With certain employees unable to work a full schedule, the City furloughed part‐time staff and partially furloughed some full‐time staff to reduce costs. The goal was to offset any revenue losses and not deplete the City’s fund balance. To that extent, the City finished the year with a greater than anticipated surplus. City policy requires between 8% ‐ 12% of the City’s annual budget be held in Unassigned Fund Balance. As of June 30, 2020, Unassigned Fund Balance exceeded the Fund Balance Policy and stood at $12,909,528, or 13.6% of the FY21 budget. This budget contributes an additional $1,100,000 to lower the taxes needed over the next four years. Over the last 11 years, the City has used fund balance as a means of reducing what is raised from taxes (i.e. lowering the tax rate). To provide a more level impact to the tax rate, the City uses a multi‐year funding approach of a tax rate stabilization reserve. The stabilization schedule commits the use of fund balance to off‐set the tax rate over several years, through declining funding. By increasing the funding in this account, the Council would, in a sense, buy down the tax rate over the next four years. Council has typically allocated $500,000 per year for this purpose and spread the funding out over five years. However, in FY21, the effects of the coronavirus pandemic forced the City to utilize $2,075,000 in fund balance to help bring down the tax rate. This helped offset the approximately $2 million revenue shortfall anticipated as a result of COVID‐19. With the economy anticipated to recover some, the projected revenue shortfalls will be less this coming year and allow us to draw a smaller amount from the tax rate stabilization fund. Although I am proposing a lesser amount this year ‐ $1,050,000 – this amount is still more than double what is usually budgeted and provides more in subsequent years with a planned reduction to lessen the future impact to the tax rate. Here is the revised schedule:

Current FY21 Schedule Proposed FY22 Schedule FY21 $2,075,000 FY21 N/A FY22 $800,000 FY22 $1,050,000 FY23 $300,000 FY23 $650,000 FY24 $ 0 FY24 $350,000 FY25 $ 0 FY25 $150,000

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By using $1,050,000 from the Tax Rate Stabilization Fund, the City can buy down its share of the tax rate. For the median South Portland homeowner ($229,400), this equates to a savings on their tax bill of $69 for FY22. It is important to note the negative impact that reductions in State Revenue Sharing have inflicted upon the City and its taxpayers in this budget year, and in budget years as far back as FY06. Prior governors and legislatures have raided this fund to pay for other spending priorities and/or to place dollars into their “rainy day” account rather than send Maine municipalities 5% of the sales and income taxes generated in communities across the state, as is required by law. Although the governor’s prior biennial budget restored some of these cuts (from 2% to 3.75%), South Portland still stands to lose approximately $800,000 in FY22. South Portland residents would see an additional reduction of $52, on average, on their property tax bill if revenue sharing was fully funded. Over the course of the past 15 years, the City has lost untold millions in revenue sharing. LD 1 Growth Factor In 2005, the Maine Legislature passed LD 1, part of which imposed a property tax levy limit on how much municipalities can raise from property taxes for the municipal share of the budget from year to year. This is known as the Growth Factor Limit. For FY22, that limit is 4.72%, as calculated below:

Personal Income Growth Factor 3.30% Property Tax Growth Factor 1.42% LD 1 Growth Limit Factor 4.72%

Historically, the City has been below the LD 1 limit and State statute allows for the compounding of unused capacity from year to year. South Portland currently has $9,179,686 in additional capacity as a result. As the proposed budget increases taxes by 1.72% for the municipal share, this budget meets both the City Council’s guidance and the LD 1 growth threshold (4.72%), and will result in further capacity next year.

FY2022 ‐ PROPOSED BUDGET General Fund The General Fund is the largest portion of the budget with a total appropriation request of $95,876,965. The General Fund includes the property tax supported services for Municipal operations, the School Department, and taxes levied by Cumberland County.

Table III

Total General Fund Comparison FY 2021 and FY 2022

FY21 FY22 Dollar


Municipal $ 38,245,445 $ 38,765,060 $ 519,615 1.36%

School $ 53,604,055 $ 53,992,085 $ 388,030 0.72%

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County $ 3,084,423 $ 3,119,820 $ 35,397 1.15%

$ 94,933,923 $ 95,876,965 $ 943,042 0.99% Municipal Departments Below you will find a highlight of some new items included within certain departmental budgets, including rationales for significant dollar or percentage increases within the line‐item categories of these budgets. Bus Service (‐0.27%)

New Fleet Technician position (funded with CARES Act funds through December 2022) to assist with sanitizing the bus fleet during the pandemic and providing consistent light‐duty maintenance

Additional advertising as recommended by the Transit Advisory Committee to increase branding and marketing efforts to attract more riders

City Council (13.6%)

Aforementioned full‐funding ($31,500) for the Human Rights Commission, funding for Clean Air Advisory Committee technical services ($50,000), and an additional $15,000 in funding ($55,000 total) for Senior Property Tax Relief

Increased funding (from $1,000 to $2,000) for the South Portland Historical Society

City Clerk (‐0.04%)

New software to help the office track the City’s many boards/committees, including the ability to track committee member attendance, terms, and an application module

Civil Service (‐1.53%)

No significant changes Code Enforcement (‐3.30%)

Only significant increases result from utility costs shifted from Planning Contingency/Abatement/Misc. (‐12.3%)

Increase in anticipated amount of poverty abatements to assist homeowners who are unable to pay property taxes and at risk of losing their home

Corporation Counsel (+24.6%)

Includes $50,000 for the aforementioned continued legal services related to air quality monitoring

Dispatch (+8.95%)

Significant increase in amount paid to Portland for their staffing Executive (‐0.03%)

No significant changes

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Facilities (+0.56%)

Full‐year funding for the Master Electrician position that was partially funded in the FY21 budget

Finance (‐0.51%)

No significant changes Fire (+0.46%)

Increase in Electricity and Fuel to account for new Cash Corner Fire Station being in full operation

Increase in clothing as a result of hiring four new firefighters and turning‐over 16 others during the past three years

Health (+473.7%)

Incorporation of the Police Services Review Working Group’s recommendation to contract with an agency such as Amistad or The Home Team

Human Resources (+1.51%)

No significant increases Information Technology (IT) (+2.97%)

Increased funding for Mimecast email archiving, eDiscovery, and Email protection services (contractual price increase)

Insurance (‐1.06%)

Increase in City contribution rates related to those employees participating in MEPERS retirement plan

Very modest rate increase this current year for health insurance and lower cost increase anticipated for next year

Numerous lines adjusted closer to recent trends Library (‐3.22%)

No significant increases (the decrease in this budget is entirely due to vacancies being replaced with employees hired lower on the wage scale. There were no cuts to this department otherwise.)

Parks, Recreation, & Waterfront (‐0.07%)

Addition of data plans for six iPads to be used in the field with the City’s GreenCity GIS/Workforce programs

Additional funding for athletic field maintenance, GreenCity GIS maintenance agreement, and Bayview Cemetery maintenance

Increase in Motor Vehicle Maintenance due to aging fleet and addition of two used vehicles

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Planning (‐3.40%)

Shifted 45% of costs for existing Planner position to TIF and CDBG, along with shifting all Building Maintenance costs to Code Enforcement budget

Increased Advertising to provide better notice related to City‐initiated ordinance updates Police (‐1.29%)

Partial restoration of Overtime budget, which was reduced last year

Added costs in Contractual Services for maintenance agreement for newly purchased StatTraks and speed trailers

Additional funding (due strictly to increase in cost) for ammunition in Public Safety Supplies so officers can maintain State certification via shooting range

Public Works (‐1.79%)

Addition of time clock software

Increase in Vehicle Supplies to actual

Increase in Solid Waste Disposal due to an increase in tipping fees

Increase in Household Supplies to account for actual expenses related to replacement trash carts and parts

Social Services (+15.5%)

New position to help address homelessness and assist those who are unhoused

Increasing hours for the current Support Specialist position to three days per week

Increasing amounts paid for food, household items, and rent to those qualifying residents in need

Increasing funding for interpreter services to meet demand Sustainability (+22.5%)

Full year’s funding for newly created position that started January 1, 2021 (Sustainable Transportation Coordinator)

Added funds for outreach materials for campaigns targeted at waste reduction, adoption of ASHPs and HWHPs, transportation, etc.

Added funds for consulting services, including facilitation, marketing, and translation services

Waterfront (0.0%)

No changes All departmental budgets can be divided into the following nine major expenditure categories:

Personnel Services. The major expenditures of personnel services include: salaries, wages, overtime, pension and health benefits, workers’ compensation and unemployment insurance, and disability and life insurance. Personnel costs account for 68.2% of the total budget. For FY22, the Personnel Services category is $26,113,448, an increase of only $14,597 or 0.1% over

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FY21. Increases in this category stem from: 1) anticipated union contract wage and benefit increases, 2) anticipated non‐union contract wage and benefit increases, and 3) new positions. As noted previously, there are no Cost of Living Adjustments (COLAs) proposed in the FY22 budget. Assuming a typical 2% COLA, this resulted in a savings of nearly $369,000. Contracted Services. Contracted services include: the City’s cost of water, sewer, electricity, street and traffic lights, building and equipment maintenance, rent and leases, solid waste disposal costs at ecomaine, curbside solid waste and recycling contract with a private contractor, and the City’s Contingency Account. Contracted services are $5,179,431, an increase of $115,120 or 2.27%. This represents 13.2% of the total general fund appropriation. Supplies. Supplies include: construction materials, equipment and vehicle parts, road sand and salt, gas, oil, heating fuel, library books and periodicals, and office and printing supplies. Supplies are proposed at $2,174,871, a decrease of $36,649 or ‐1.66%. This represents 5.78% of the total general fund appropriation. Fixed Charges. Fixed Charges include: tax abatements, general and commercial liability insurance, automobile and property insurance, and dues and memberships. Fixed charges represent $1,176,741 in the budget, an increase of $69,866 or 6.31%. This represents 2.89% of the City’s general fund budget. Debt. Debt Service includes annual principal and interest payments on the City’s outstanding debt obligations. Debt Service this year will be $1,814,667, a $379,406 (26.43%) increase to bond and lease debt service payments. This year, Debt Service represents 3.75% of the total general fund appropriation. Building the budget this year was especially challenging with new debt service that was approved by the voters in 2019, but delayed until this fiscal year as a cost savings measure during last year’s budget process. This included new projects in both the June and November elections. In June 2019, voters approved bonding for a new Cash Corner fire station totaling $6,000,000, as well as $1,000,000 for other Public Safety building improvements to the Police Station and two other Fire Stations. Then in November 2019, voters approved $2,275,000 for traffic and pedestrian improvements. New debt service is estimated to be $514,476 with some declining debt and expiring leases offsetting totaling ‐$135,070, for a net increase in debt service of $379,406 for the FY22 budget year. That alone represents an increase in the tax rate of $0.11, or a 1.9% increase in the municipal tax rate. Intergovernmental (Joint Dispatch). The cities of Portland and South Portland teamed up a number of years ago to share an E911 dispatch center. Located at the Portland Police Department, the dispatch center covers both communities and provides a great opportunity to share in public safety resources. South Portland has assumed responsibility of a percentage of the equipment and infrastructure in the dispatch facility. South Portland employees who went to work in the dispatch room are still under a South Portland union contract. When a South Portland dispatcher leaves their position, the position is filled by the City of Portland and the employee becomes a Portland employee. South Portland has gone from 11 dispatchers at the time of merger, down to three dispatchers today. Whether Portland or South Portland, the dispatchers

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in the facility answer both communities’ calls for service. The FY22 cost of the Intergovernmental category is $990,754, up $97,179 or 10.88%. This represents 3.3% of the total budget. Property Tax Reimbursements. This category represents the amount of funding the City puts into the Senior Citizen Property Tax Relief Fund. In the FY19 budget, Council increased funding so the minimum qualifying age could be lowered from 70 to 68. Actual participation in the program was less than budgeted for the last few year and the budget was reduced slightly from $45,000 to $40,000 for FY21. Given the impending tax shift onto residential properties as a result of the city‐wide revaluation, an additional $15,000 has been added for FY22, an increase of 37.5%. This category represents 0.10% of the total budget. Capital Outlay and Transfers. This category includes appropriations for the replacement of vehicles and equipment. The Capital Outlay and Transfers category represents 3.32% of the total budget. Historically, capital outlay requests included funding of capital reserves, Police Department motor vehicles, equipment replacement, technology reserve accounts, and the municipal building reserve account. The proposed capital outlay and transfers budgets for FY22 is $1,135,256, which is down ‐$134,832 or ‐10.62%. This decrease is primarily due to eliminating funding for a police vehicle, reducing the paving budget, reducing police and fire safety equipment, and some other smaller items. Other. This category is for any miscellaneous expenditures that do not fit in any of the eight categories above. The amount is down $72, or ‐0.06%, to $124,892. This amount accounts for 0.33% of the overall budget.

Table IV

Municipal General Fund Appropriation By Expenditure Category


FY21 FY22 Dollar

Adopted Proposed Change % Personnel $ 26,098,851 $ 26,113,448 $ 14,597 0.06% Contractual Services $ 5,064,311 $ 5,179,431 $ 115,120 2.27% Supplies $ 2,211,520 $ 2,174,871 $ (36,649) ‐1.66% Fixed Charges $ 1,106,875 $ 1,176,741 $ 69,866 6.31% Debt $ 1,435,261 $ 1,814,667 $ 379,406 26.43% Intergov (Dispatch) $ 893,575 $ 990,754 $ 97,179 10.88% Property Tax Reimb. $ 40,000 $ 55,000 $ 15,000 37.50% Capital $ 1,270,088 $ 1,135,256 $ (134,832) ‐10.62% Other $ 124,964 $ 124,892 $ (72) ‐0.06%

Total $ 38,245,445 $ 38,765,060 $ 519,615 1.36%

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Another way to look at the overall municipal appropriation request is on a programmatic basis by major functional area. The City’s General Fund appropriation is divided into the following major functional areas:

Table V Municipal General Fund Appropriation by Function


FY21 FY22 Dollar

Adopted Proposed Change % Public Safety $ 12,831,052 $ 12,887,634 $ 56,582 0.44% Insur. and Benefits $ 8,167,255 $ 8,080,860 $ (86,395) ‐1.06% Public Works $ 5,295,421 $ 5,200,739 $ (94,682) ‐1.79% Culture and Rec. $ 3,579,312 $ 3,551,674 $ (27,638) ‐0.77% General Govt $ 4,307,713 $ 4,410,224 $ 102,511 2.38% Debt $ 1,435,261 $ 1,814,667 $ 379,406 26.43% Transp. & Waterfront $ 1,649,727 $ 1,645,363 $ (4,364) ‐0.26% Health and Welfare $ 820,004 $ 1,033,899 $ 213,895 26.08% Conting. and Reserves $ 159,700 $ 140,000 $ (19,700) ‐12.34%

Total $ 38,245,445 $ 38,765,060 $ 519,615 1.36%

As shown above, for FY22 the City is significantly increasing investments in Health and Welfare (26.08%) and Debt (26.43%), the latter accounting for voter‐approved bonds related to public safety and pedestrian safety improvements. General Government is up slightly (2.38%) representing additional funding for the City’s air quality initiatives, and Public Safety is up less than half a percent (0.44%). All other areas show decreases. Municipal General Fund Revenues On the revenue side of the Municipal General Fund budget, total non‐property tax revenues are estimated at $14,079,988, an increase of $1,252,858 or 9.77%. We expect continued strong excise tax revenues from new vehicle purchases, and state revenue sharing has remained surprisingly steady throughout the pandemic. As such, we are comfortable increasing the projected revenues for these items.

Table VI

Distribution of Municipal Non‐Property Tax Revenues Comparison FY 2021 and FY 2022

FY21 FY22 Dollar


Excise Taxes $ 6,036,350 $ 6,782,500 $ 746,150 12.36%

State Revenue Sharing $ 1,625,000 $ 2,200,000 $ 575,000 35.38%

Fee for Service $ 1,679,600 $ 1,590,375 $ (89,225) ‐5.31%

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Investment Income $ 300,000 $ 300,000 $ ‐ 0.00%

Licenses, Permits and Fines $ 897,150 $ 991,800 $ 94,650 10.55%

Payments in lieu of taxes $ 286,515 $ 292,473 $ 5,958 2.08%

Federal Transit $ 1,270,615 $ 1,140,500 $ (130,115) ‐10.24%

Other $ 731,900 $ 782,340 $ 50,440 6.89%

Total $ 12,827,130 $ 14,079,988 $ 1,252,858 9.77%

Municipal Needs from Property Taxes With expenditures of $38,765,060 and non‐property tax revenues of $14,079,988, the total need from property taxes to support City services in FY is $19,897,572, an increase of $336,553 or 1.72%.

Table VII Municipal Needs from Taxes Total Needs from Taxes


FY21 FY22 Dollar

Adopted Proposed Change % Municipal Expenditures $ 38,245,445 $ 38,765,060 $ 519,615 1.36% Use of Fund Balance $ 2,075,000 $ 1,050,000 $ (1,025,000) ‐49.40% Use of BETE * $ 2,171,537 $ 2,126,000 $ (45,537) ‐2.10% Homestead * $ 1,610,759 $ 1,611,500 $ 741 0.05% Non‐Property Tax Revenue $ 12,827,130 $ 14,079,988 $ 1,252,858 9.77%

Needs from Taxes $ 19,561,019 $ 19,897,572 $ 336,553 1.72% *Adjusted to reflect final BETE and Homestead totals

Use of Fund Balance On June 30, 2020, the City’s Unassigned Fund Balance stood at $12,909,528, which represented 13.6% of the City’s overall budget, and was above the 8% ‐ 12% range dictated by policy. Between the operating and capital budgets, and other adjustments, staff is proposing a total use of $2,925,000 of fund balance, which would bring us down to $9,984,528. This represents 10.5% of the overall budget and puts us in the middle of our policy range. The uses of fund balance include:

$1,100,000 toward the aforementioned Tax Rate Stabilization Fund

$1,200,000 toward the FY22 Capital Improvement Plan (CIP)

$125,000 toward the Clear Skies Ordinance Legal Defense Fund

$1,000,000 toward the purchase of “The Piggery”

Utilizing $500,000 from the impending sale of 193 Western Ave to replenish fund balance instead of being placed into the Land Bank account (assumes Council approval to do so at its upcoming March 16, 2021 meeting)

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School Department The School Department budget is up $388,030, or 0.72%. School Needs from Property Taxes The total need from property taxes for FY22 to support the School Department is $46,183,396, up $613,494 or 1.35%.

Table VIII School Department Total Needs from Taxes


FY21 FY22 Dollar


School Expenditures $ 53,604,055 $ 53,992,085 $ 388,030 0.72%

Use of Fund Balance $ (500,000) $ (1,000,000) $ (500,000) 100.00% Non‐Property Tax Revenue $ (7,534,153) $ (6,808,689) $ 725,464 ‐9.63%

Needs from Taxes $ 45,569,902 $ 46,183,396 $ 613,494 1.35% Cumberland County Cumberland County’s property tax assessment for FY22 is $3,119,820, an increase of $35,397 or 1.15%. Total Needs from Property Taxes The total need from property taxes to support Municipal, School, and County services is $69,200,788, an increase of $985,444 or 1.44%.

Table IX

General Fund Total Needs from Taxes Comparison FY 2021 and FY 2022

FY21 FY22 Dollar Adopted Proposed Change %

Municipal $ 19,561,019 $ 19,897,572 $ 336,553 1.72% School $ 45,569,902 $ 46,183,396 $ 613,494 1.35% County $ 3,084,423 $ 3,119,820 $ 35,397 1.15%

Needs from taxes $ 68,215,344 $ 69,200,788 $ 985,444 1.44% Estimated Property Tax Rate Due to the early date of this process and the complexities of the City’s valuation base, we are estimating total valuation to be $3,454,000,000 (same as FY21) but will not know for sure until the Assessor completes his work later this spring/summer. Based on this estimated valuation, we project a tax rate increase of $0.28 mils, from the FY21 rate of $19.75 to $20.03. This is a 1.44% overall increase in the tax rate.

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Table X City Tax Rate Comparison


FY21 FY22


Municipal 5.66 5.76 0.10 1.78%

School 13.20 13.37 0.17 1.30%

County 0.89 0.90 0.01 1.49%

Total 19.75 20.03 0.28 1.44%

Prior to any adjustment as a result of the anticipated revaluation, the median value of an owner‐occupied home in South Portland is $229,400. For this taxpayer, a 1.44% tax increase translates to an additional $64 per year ($57 if they qualify for the Homestead Exemption). City‐Wide Revaluation It is imperative to mention the impending city‐wide revaluation effort and the substantial impact that it will have on property taxpayers. As noted in two prior workshops over the past 18 months with the Assessor and Finance Director, we expect a fairly significant tax shift to occur from commercial properties to residential properties, due in part to South Portland having one of the hottest residential real estate markets in the country and commercial and industrial properties rising at a much lower rate. Without any budget increase, it will not be uncommon for some residential owners to see tax increases of 10%, 20%, and even higher this year. This revaluation was planned for last year at this time, however as a result of COVID‐19 the revaluation was delayed to the coming year. The significance of the tax shift has intensified this year due to the COVID dynamic of increasing residential properties and potentially lowering many commercial properties. As alluded to previously, this is why staff worked diligently to meet and exceed the guidance given to us by Council in regard to an acceptable tax increase. American Recovery Plan – Federal Stimulus It is also important to note the recently passed American Recovery Plan (ARP) federal stimulus bill that was signed by President Biden on March 12, 2021. The ARP will provide financial relief to state and local governments across the U.S. As of the budget deadline, not a lot of information was available about the potential amount South Portland will receive, nor was there guidance on what restrictions would be placed on the use of these funds. We hope to have additional information available by your April 6, 2021 budget public hearing, or perhaps by your second budget workshop one week later. Because these are one‐time funds, we would not recommend beginning any new programs or positions that would cause an additional burden on the property tax rate next fiscal year when the funds run out. We will bring additional information and recommendations to Council as soon as more information is available. Consumer Price Index (CPI) According to the U.S. Department of Labor, the CPI is defined as “a measure of the average change over time in the prices paid by urban consumers for a market basket of consumer goods

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and services.” As you will see, between calendar year 2016 and 2020 (which encompasses City fiscal years 2017 through 2021), the CPI‐U (Northeast) increased 8.2%. However, during that same time, South Portland’s tax rate increased 13.7%, meaning we were over five percentage points above the CPI during this time. When looking strictly at the City’s share of the tax rate increase for that period (6.9%), we are over one percentage point below the CPI.

Table XI

FY23 Outlook/Cautions Councilors should note a potentially dismal outlook for the FY23 budget, as there are several large expenses looming, and when coupled with revenue concerns, the City’s budget will be in a significant deficit before next year’s budget process even begins. Some major items of concern include:

All union contracts are expiring on June 30, 2021. If we agree to one‐year contracts with no Cost of Living Adjustments or other financial concessions, we will have essentially “kicked the can” to next year for dealing with these substantive issues;

We are using $1,050,000 of fund balance to keep this year’s tax rate down, and next year this amount will drop to $650,000. Unless revenues rise or additional fund balance becomes available at the end of FY21, the $400,000 deficit will need to be made up for with cuts or a property tax increase;

The community paramedic program has been funded by a CDBG COVID grant, and funds must be fully expended by December 31, 2021. Thus, if Council wishes for this program to continue, it will need to allocate an additional $100,000 to run it through the entire fiscal year, and another $200,000 to run it through the following fiscal year (FY23). Since the pandemic resulted in Portland placing unhoused individuals into six South Portland hotels (and only one Portland hotel currently), we have seen an influx in needs for services by these individuals. Pandemic guidelines should ease as the vaccine becomes more widely available, which will result in these unhoused individuals returning to Portland, and thus lessening the need for such programs in South Portland;

As noted in the companion CIP budget, the replacement of the Fire Department’s fleet of vehicles is extremely costly. Historically, the City has set aside $200,000 in a reserve for Fire and Rescue vehicles. This past year and in the proposed budget, the allotted amount has been decreased to $175,000. This funding amount is inadequate to properly replace the fleet. To appropriately replace the existing fleet of ambulances, the

Year (FY) CPI‐U NE* City Tax Increase Difference

2020 (FY21) 1.3% 2.1% 0.8%

2019 (FY20) 1.6% 3.0% 1.3%

2018 (FY19) 2.2% 0.5% ‐1.7%

2017 (FY18) 1.8% 0.9% ‐0.9%

2016 (FY17) 1.1% 0.2% ‐0.9%

TOTALS 8.2% 6.9% ‐1.3%

*Percent changes in CPI obtained by comparing annual averages

Consumer Price Index ‐ Urban (Northeast) vs.

South Portland Tax Increases (City Share)

Year (FY) CPI‐U NE* Total Tax Increase Difference

2020 (FY21) 1.3% 3.4% 2.1%

2019 (FY20) 1.6% 3.2% 1.6%

2018 (FY19) 2.2% 2.8% 0.6%

2017 (FY18) 1.8% 1.7% ‐0.1%

2016 (FY17) 1.1% 1.7% 0.7%

TOTALS 8.2% 13.7% 5.5%

Consumer Price Index ‐ Urban (Northeast) vs.

South Portland Tax Increases (Total)

*Percent changes in CPI obtained by comparing annual averages

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annual amount required would be $83,333. For Fire apparatus, the amount would be $309,417, making the total amount needed annually for the department $392,750. The City needs to either start financing these vehicles or set aside more dollars each year;

Restoring some of the items cut from this year’s budget, such as a Police vehicle ($40,000) and paving ($50,000); and

While we are planning for the COVID‐19 vaccines to help return our country to “normal” at some point in FY22, some businesses may be slow to rebound, if they rebound at all. And if a new variant proves resistant to the vaccines, that could mean additional precautions and restrictions on business activity. Thus, the future of various forms of revenue – such as state revenue sharing, excise tax, commercial property tax, etc. ‐ could decline, as could revenues from things like building permits.

Council should be aware of these factors when considering the FY22 budget as any new funding added in the upcoming budget will place more strain on future budgets to continue funding.

Sewer User Fund

The Sewer User Fund budget for FY22 is $6,504,273, an increase of $130,876 or 2.05%.

Table XII Sewer User Fund Expenditures


FY21 FY22 Dollar

Adopted Proposed Change % Administration $182,803 $170,605 ($12,198) ‐6.67%

Compliance Admin. $108,882 $110,004 $1,122 1.03%

Debt $95,641 $95,415 ($226) ‐0.24%

Engineering $268,119 $263,192 ($4,927) ‐1.84%

Equipment Reserve $1,512,000 $1,512,000 $0 0.00%

Pump Stations $609,462 $621,886 $12,424 2.04%

Retirement & Insur. $970,186 $988,029 $17,843 1.84%

Sewer Maintenance $898,635 $910,534 $11,899 1.32%

Sewer Use Billing $212,208 $201,132 ($11,076) ‐5.22%

Sludge Disposal $401,744 $504,214 $102,470 25.51%

Treatment Plant $1,113,717 $1,127,262 $13,545 1.22%

Total $6,373,397 $6,504,273 $130,876 2.05%

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Table XIII Sewer User Fund Revenues


` FY21 FY22 Dollar Percent Adopted Proposed Change Change

Industrial Compliance Fees $69,202 $70,170 $968 1.40%

Residential/Commercial User Fees $4,593,025 $4,683,378 $90,353 1.97%

Industrial User Fees $1,551,171 $1,569,725 $18,554 1.20%

Cape Elizabeth Contribution $160,000 $181,000 $21,000 13.13%

Use of Surplus $0.00 $0.00 $0 0.00%

Total $6,373,398 $6,504,273 $130,875 2.05%

The proposed residential sewer user rate will increase from $5.38 to $5.72 per hundred cubic feet of water (HCF), a 6.3% increase over FY21. This is an impact of $27.20 per year to the average South Portland home. (One HCF equals 748 gallons). A sharp increase in sludge disposal expenses (25.5%) and continued decline in water consumption are the primary factors for this larger‐than‐normal rate increase. Water consumption is the basis for sewer bills, and when use declines, so do our revenues. Because there are massive fixed costs associated with operating a wastewater treatment facility, there is not an ability to have a corresponding reduction in expenses when water consumption/revenues decline. Thus, rates must increase to mitigate the reduction in consumption.

Enterprise Fund Budget The Enterprise Fund comprises self‐funded programs and activities utilizing the revenue generated from program participants. The Enterprise Fund budget totals $6,848,651, a decrease of ‐$423,329 or ‐5.82%. The major decreases can be found in the TIF and Recreation programs. The overall property taxes raised within the TIF is lower (by approximately $300,000) due to a parcel within the Brickhill TIF shifting to tax‐exempt and a general reduction in personal property values within the various TIFs. We are also electing to not capture the value of the Long Creek TIF in the TIF budget but rather utilize those revenues in the General Fund budget to help keep property taxes lower than they otherwise would be. For Recreation, the budget has been reduced based on assumptions that our programs will not be able to operate at full capacity due to COVID restrictions.

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Table XIV Municipal Enterprise Fund Budget Comparison FY 2021 and FY 2022

FY21 FY22 Dollar Percent Adopted Proposed Change Change

TIF District $3,547,705 $3,242,678 ($305,027) ‐8.60%

TIF Economic Development $346,400 $360,983 $14,583 4.21%

Recreation Programs $1,001,518 $876,206 ($125,312) ‐12.51%

Golf Course $173,595 $170,143 ($3,452) ‐1.99%

Community Television $267,598 $262,440 ($5,158) ‐1.93%

Westbrook Assessing $288,340 $287,397 ($943) ‐0.33%

Street Openings $93,007 $93,936 $929 1.00%

Sewer Impact Fees $79,283 $80,177 $894 1.13%

Portland St. Pier $22,500 $22,500 $0 0.00%

Art in the Park $22,975 $22,975 $0 0.00%

Boat Ramp $21,352 $21,509 $157 0.74%

Employee Recognition $20,000 $20,000 $0 0.00%

School Lunch Fund $1,387,707 $1,399,312 $11,605 0.84%

Total $7,271,980 $6,860,256 ($411,724) ‐5.66%

Highlights from the Enterprise Fund budget include:

Revenue within the Golf Course budget line has rebounded, with more people taking advantage of these types of outdoor activities

Reduction in hours for one position at SPC‐TV from five to three days per week

Economic Development includes new cost shares from Planning and Code Enforcement for items such as a portion of a Planner’s wages, as well as heat and utility expenses

Grant Fund Budget

The Grant Fund budget tracks those programs and activities funded directly by grants, state or federal government, or other sources. The total FY22 Municipal Grant Fund budget is $3,450,293, a decrease of $112,677 or ‐3.16%. The primary reason for this decrease is the loss or reduction in COVID‐related funding. This budget will also likely be updated once the School budget numbers are released later this month.

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Table XV Grant Fund Budget


FY21 FY22 Dollar Percent

Adopted Proposed Change Change Local Road Assistance‐ MDOT $270,936 $253,236 ($17,700) ‐6.53%

Community Dev. Block Grant $380,520 $441,704 $61,184 16.08%

Community Dev. Block Grant‐ COVID $251,597 $127,500 ($124,097) ‐49.32%

Supplemental Homeland Security $176,170 $189,703 $13,533 7.68%

Drug Free Communities Support * $125,000 $125,000 $0 0.00%

DOJ COVID Emergency Funds $45,597 $0 ($45,597) ‐100.00%

Education Stabilization Fund $516,210 $2,113,790 $1,597,580 75.58%

School Part II Grants Budget $1,796,940 $1,793,080 ($3,860) ‐0.22%

Total $3,562,970 $5,044,013 $1,481,043 41.57%

Conclusion I would like to thank the many staff who helped get us here. In particular, I would like to thank Finance Director Greg L’Heureux and Deputy Finance Director Jordan Shelburne for the months of work it took to prepare this budget. I would also like to thank the department heads and finance staff for their significant efforts as well. I believe we have continued with the tradition of presenting a responsible budget for City Council consideration, one that balances supporting the existing services our residents have come to rely upon, while making key investments in Council’s priorities, and maintaining a reasonable tax rate.

Sincerely, Scott Morelli

City Manager cc. South Portland School Board

Ken Kunin, Superintendent of Schools South Portland Department Heads South Portland Human Rights Commission

GENERAL FUND PROPOSED BUDGET

FY 2022

City of South Portland2021/2022 Proposed Budget

General Fund Expenditure Summary By Department

PROPOSEDBUDGET2021/2022

MANAGER'SBUDGET2021/2022

DEPARTMENTREQUEST2021/2022

ACTUAL2018/2019

APPROVEDBUDGET2020/2021

ACTUAL2019/2020

$303,700 $253,843 $0CITY COUNCIL $167,116 $169,867 223,491$340,194 $306,688 $0EXECUTIVE DEPARTMENT $266,664 $273,858 306,769$304,095 $299,726 $0CITY CLERK $252,073 $260,937 299,835$280,482 $278,004 $0CORPORATION COUNSEL $234,414 $193,886 223,095

$1,158,265 $1,126,684 $0FINANCE DEPARTMENT $1,027,685 $1,065,220 1,132,409$617,904 $531,587 $0INFORMATION TECHNOLOGY $419,323 $460,666 516,254$374,532 $297,324 $0PLANNING DEPARTMENT $302,740 $328,536 341,042$251,677 $228,131 $0SUSTAINABILIITY $119,066 $142,523 186,266$402,099 $390,224 $0HUMAN RESOURCES $420,579 $369,755 384,434$715,424 $698,013 $0CITY BUILDING $654,602 $661,407 694,118

$8,435,315 $8,080,860 $0INSURANCE $7,519,296 $8,008,633 8,167,255

$13,183,687 $12,491,084 $0GENERAL GOVERNMENT $11,383,559 $11,935,286 12,474,968

$5,369,336 $5,128,376 $0POLICE DEPARTMENT $4,540,440 $4,940,565 5,195,146$6,064,589 $5,934,527 $0FIRE DEPARTMENT $5,608,964 $5,753,080 5,907,477$1,268,581 $1,265,266 $0PUBLIC SAFETY COMMUNICATIONS $1,020,281 $1,005,746 1,161,357

$594,597 $541,720 $0CODE ENFORCEMENT DEPARTMENT $583,808 $444,499 549,052$17,745 $17,745 $0CIVIL SERVICE $17,750 $10,342 18,020

$13,314,848 $12,887,634 $0PUBLIC SAFETY $11,771,243 $12,154,233 12,831,052

$5,437,501 $5,200,739 $0PUBLIC WORKS $4,974,903 $5,285,607 5,295,421

$5,437,501 $5,200,739 $0PUBLIC WORKS $4,974,903 $5,285,607 5,295,421

$806,357 $770,692 $0PUBLIC LIBRARY $679,606 $719,564 796,333

1


General Fund Expenditure Summary By Department




ACTUAL2018/2019


ACTUAL2019/2020

$2,870,664 $2,780,982 $0PARKS & RECREATION $2,513,913 $2,534,468 2,782,979

$3,677,021 $3,551,674 $0CULTURE & RECREATION $3,193,519 $3,254,033 3,579,312

$1,602,676 $1,587,806 $0BUS SERVICE $1,402,256 $1,403,200 1,592,170$57,557 $57,557 $0WATERFRONT $40,000 $40,000 57,557

$1,660,233 $1,645,363 $0TRANSPORTATION AND WATERFR $1,442,256 $1,443,200 1,649,727

$877,842 $924,899 $0GENERAL ASSISTANCE DEPARTMENT $508,047 $676,353 801,004$139,000 $109,000 $0HEALTH $59,000 $8,500 19,000

$1,016,842 $1,033,899 $0HEALTH, WELFARE & SOCIAL SER $567,047 $684,853 820,004

$1,814,667 $1,814,667 $0GENERAL OBLIGATION DEBT $1,474,896 $1,237,262 1,435,261$0 $0 $0PENSION OBLIGATION $0 $0 0

$1,814,667 $1,814,667 $0DEBT $1,474,896 $1,237,262 1,435,261

$112,000 $120,000 $0CONTINGENCY ABATEMENT RESERVE $93,581 $111,447 112,000$20,000 $20,000 $0MUNICIPAL FACILITIES $20,000 $20,000 47,700

$132,000 $140,000 $0CONTINGENCY ABATEMENT RESE $113,581 $131,447 159,700

TOTAL MUNICIPAL BUDGET $40,236,799 $38,765,060 $0$34,921,003 $36,125,922 38,245,445

$3,138,137 $3,119,820 $0COUNTY TAX $2,785,695 $2,952,578 3,084,423

$43,374,936 $41,884,880 $0TOTAL GENERAL FUND $37,706,698 $39,078,500 41,329,868

2


General Fund Revenue Summary




ACTUAL2018/2019


ACTUAL2019/2020

$0$1,600$1,600$1,700DOG LICENSES $1,606 $1,869$0$6,500$6,500$6,500MARRIAGE LICENSES $6,570 $6,084$0$500$500$750FISHING/HUNTING LICENSES $780 $437$0$170,000$170,000$170,000BUSINESS LICENSES $166,300 $141,205$0$5,000$5,000$10,000SHORT TERM RENTAL FEE $14,300 $2,780$0$0$0$0ADVERTISING $52 $1,015$0$20,000$20,000$20,000MISCELLANEOUS REVENUE $20,528 $19,764

$208,950 $203,600 $203,600 $0CITY CLERK $210,135 $173,154

$0$0$0$0FINES & FEES $90 $54$0 $0 $0 $0CORPORATION COUNSEL $90 $54

$0$6,750,000$6,750,000$6,000,000AUTOMOBILE EXCISE TAX $7,858,191 $6,114,557$0$22,000$22,000$25,000BOAT EXCISE TAX $24,305 $21,098$0$10,500$10,500$11,350AIRCRAFT EXCISE TAX $11,389 $11,389$0$65,000$65,000$85,000INTEREST & PENALTIES $84,380 $87,388$0$11,000$11,000$14,000VET EXEMPT REIMBURSEMENT $13,435 $11,579$0$300,000$300,000$300,000INVESTMENT INCOME $1,239,156 $891,027$0$3,500$3,500$6,500PASSPORT $8,310 $7,304$0$70,000$70,000$57,000LICENSE TABS $59,543 $87,884$0$2,700$2,700$2,700WESTBROOK ASSESSING $61,757 $63,706$0$1,000$1,000$1,000STATE SNOWMOBILE FEES $1,119 $1,125$0$12,000$12,000$12,000MISCELLANEOUS REVENUE $11,408 $11,757

$6,514,550 $7,247,700 $7,247,700 $0FINANCE DEPARTMENT $9,372,993 $7,308,815

$0$30,000$30,000$30,000SCHOOL IT SERVICES $30,000 $30,000$30,000 $30,000 $30,000 $0INFORMATION TECHNOLOGY $30,000 $30,000

$0$8,000$8,000$10,000SUBDIVISIONS $16,275 $23,850$0$9,000$9,000$6,500SITE PLANS $17,294 $19,775$0$2,000$2,000$1,500ZONE CHANGES $1,500 $3,000$0$1,000$1,000$2,000SPECIAL EXCEPTIONS $4,450 $900

3

City of South Portland2020/2021 Adopted Budget





ACTUAL2018/2019


ACTUAL2019/2020

$0$2,500$2,500$1,500DE MINIMUS PLANNING CHANGE $1,950 $3,700$0$3,000$3,000$1,500NONCONFORMING LOT OF RECOR $0 $2,250$0$1,000$1,000$1,000ACCESSORY DWELLING UNIT $0 $1,650$0$1,500$1,500$1,500MARIJUANA ESTABLISHMENT $0 $10,983$0$8,500$8,500$1,500OTHER PLAN REVENUE $0 $9,222$0$10,000$10,000$3,000PRE APPLICATION FEES $0 $11,000$0$1,000$1,000$4,000MISCELLANEOUS REVENUE $11,728 $2,504

$34,000 $47,500 $47,500 $0PLANNING DEPARTMENT $53,197 $88,834

$0$0$0$150,000TRANSFERS IN $0 $150,000$150,000 $0 $0 $0INSURANCE $0 $150,000

$0$95,000$95,000$95,000MAINE DRUG ENFORCMENT AGE $84,358 $92,096$0$8,000$8,000$6,000COURT FEES & FINES $7,716 $11,467$0$21,000$21,000$23,000FALSE ALARMS $25,745 $21,743$0$25,000$25,000$20,000PARKING TICKETS $21,370 $27,615$0$4,500$4,500$4,500ANIMAL CONTROL $4,656 $4,541$0$0$0$0ANIMAL IMPOUND FEES $0 $120$0$14,000$14,000$13,000ANIMAL CONTROL - CAPE ELIZAB $12,988 $13,582$0$12,000$12,000$12,000MISCELLANEOUS REVENUE $12,288 $16,153

$173,500 $179,500 $179,500 $0POLICE DEPARTMENT $169,120 $187,316

$0$960,000$960,000$960,000AMBULANCE FEES $983,003 $983,667$0$0$0$0CALL BACK INSPECTIONS $0 $100$0$0$0$1,000TANKER INSPECTIONS $675 $1,755$0$5,000$5,000$5,500MASTER BOX FEE $6,200 $9,300$0$0$0$0SITE INSPECTIONS $6,100 $700$0$5,000$5,000$1,000MISCELLANEOUS REVENUE $1,350 $760

$967,500 $970,000 $970,000 $0FIRE DEPARTMENT $995,978 $996,282

$0$550,000$550,000$450,000BUILDING FEES & PERMITS $622,453 $1,366,850$0$15,000$15,000$12,500PLUMBING PERMITS $13,268 $35,503$0$30,000$30,000$27,000ELECTRICAL PERMITS $32,778 $40,928$0$3,000$3,000$3,000MISCELLANEOUS REVENUE $2,852 $3,770

4






ACTUAL2018/2019


ACTUAL2019/2020

$492,500 $598,000 $598,000 $0CODE ENFORCEMENT DEPARTMENT $671,351 $1,447,050

$0$0$0$1,500SITE INSPECTIONS $2,600 $2,090$1,500 $0 $0 $0ENGINEERING DEPARTMENT $2,600 $2,090

$0$500$500$500MISCELLANEOUS REVENUE $10 $1,193$0$16,000$16,000$18,000RECYCLING $23,726 $15,421$0$120,000$120,000$100,000TRANSFER FACILITY $83,817 $118,344$0$2,500$2,500$0TRSF STATION PERMIT FEES $0 $4,500

$118,500 $139,000 $139,000 $0PUBLIC WORKS $107,534 $139,458

$0$5,200$5,200$14,500FINES & FEES $13,764 $11,041$0$1,000$1,000$2,500PHOTOCOPIER $2,663 $1,840$0$4,000$4,000$4,000MISCELLANEOUS REVENUE $4,370 $3,442$0$500$500$1,200FINES & FEES $1,156 $810$0$50$50$150PHOTOCOPIER $168 $94$0$100$100$300MISCELLANEOUS REVENUE $274 $276

$22,650 $10,850 $10,850 $0PUBLIC LIBRARY $22,395 $17,503

$0$46,900$46,900$93,800POOL DAILY FEES $111,650 $79,157$0$40,300$40,300$80,600POOL PROGRAM FEES $85,100 $69,553$0$3,500$3,500$7,000POOL RENTAL $8,218 $6,103$0$275$275$550POOL EQUIPMENT $549 $577$0$12,500$12,500$25,000COMMUNITY CENTER $45,087 $24,148$0$14,400$14,400$28,800PARKS & REC FACILITY RENTALS $24,750 $31,827$0$5,250$5,250$10,500EVENTS - SPONSORSHIPS $9,960 $6,516$0$0$0$0MISCELLANEOUS REVENUE $64 $0$0$3,500$3,500$3,500TRANSFERS IN $0 $0

$249,750 $126,625 $126,625 $0PARKS & RECREATION $285,377 $217,881

$0$31,240$31,240$31,240MAINE DEPT OF TRANSPORTATIO $31,240 $31,240$0$145,000$145,000$145,000FAREBOX $217,151 $161,619$0$18,000$18,000$15,000ADVERTISING $33,730 $29,005$0$797,500$797,500$959,375GRANT INCOME $709,894 $504,736

5






ACTUAL2018/2019


ACTUAL2019/2020

$0$343,000$343,000$120,000GRANT INCOME $0 $616,743$1,270,615 $1,334,740 $1,334,740 $0BUS SERVICE $992,016 $1,343,343

$0$479,000$459,000$437,600GENERAL ASSISTANCE $254,717 $377,708$437,600 $459,000 $479,000 $0GENERAL ASSISTANCE DEPARTMENT $254,717 $377,708

$0$2,200,000$2,200,000$1,625,000STATE REVENUE SHARING $1,335,998 $1,920,227$0$85,000$90,000$100,000CABLE TV FRANCHISE FEE $120,000 $120,000$0$112,000$112,000$112,000RENT & LEASES $95,591 $117,654$0$1,050,000$800,000$2,075,000BUDGETED USE OF SURPLUS $0 $0

$3,912,000 $3,202,000 $3,447,000 $0$1,551,589 $2,157,881

$0$71,450$71,450$71,450ECOMAINE PILOT $71,450 $71,450$0$179,000$179,000$174,000S P HOUSING AUTHORITY PILOT $168,136 $174,642$0$39,400$39,400$38,500RIDGELAND ESTATES PILOT $37,515 $38,559$0$2,623$2,623$2,565ADAPTIVE ENVIRONMENT PILOT $2,554 $2,565

$286,515 $292,473 $292,473 $0PAYMENT IN LIEU OF TAXES $279,655 $287,216

$0$23,017,392$24,772,448$22,508,738AMOUNT TO BE RAISED BY TAXA $22,199,754 $22,665,624$0$0$0$8,000REDEMPTION OF TAX ACQUIRED $14,125 $0$0$1,611,500$1,611,500$1,615,000HOMESTEAD EXEMPTION REIMB $1,185,346 $1,140,898$0$2,126,000$2,126,000$2,304,000BETE EXPEMPTION REIMBURSEM $1,960,942 $2,101,001

$26,435,738 $28,509,948 $26,754,892 $0TAXES $25,360,167 $25,907,522

$0$24,000$24,000$24,000TRANSFERS IN $524,000 $524,000$24,000 $24,000 $24,000 $0$524,000 $524,000

$40,882,916 $41,356,108TOTAL GENERAL FUND $43,374,936 $41,884,880 $0$41,329,868

6

City of South Portland2021/2022 Proposed BudgetGeneral Fund Expenditure

Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

CITY COUNCIL

$0$21,000$21,000$21,000$19,500 $21,00010150061 - 611500SALARY$21,000 $21,000 $21,000 $0$19,500 $21,000

$0$4,000$4,000$4,000$711 $5710150062 - 620500PRINTING & BINDING$0$4,050$4,050$1,050$3,168 $2,37310150062 - 621000ADVERTISING$0$0$600$600$480 $48010150062 - 622000TELEPHONE$0$4,300$38,800$18,300$23,237 $19,49410150062 - 628800CONTRACTED SERVICES$0$50,000$30,000$0$0 $010150062 - 628802CONTRACT SERVICES-ENGINEER$0$1,500$1,500$1,500$251 $1010150062 - 629000TRAINING

$25,450 $78,950 $63,850 $0$27,848 $22,414

$0$500$500$500$51 $010150063 - 630500OFFICE SUPPLIES$0$1,250$1,250$1,250$807 $94510150063 - 633500FOOD

$1,750 $1,750 $1,750 $0$858 $945

$0$78,743$98,500$89,291$72,910 $80,32910150064 - 642000DUES & MEMBERSHIPS$0$2,000$2,000$1,000$1,000 $1,00010150064 - 643000CONTRIBUTIONS$0$31,500$31,500$30,000$0 $010150064 - 643050HUMAN RIGHTS COMMISSION$0$0$15,000$15,000$0 $010150064 - 643060SENIOR CITIZEN ADVISORY COM

$135,291 $147,000 $112,243 $0$73,910 $81,329

$0$55,000$55,000$40,000$39,733 $44,17910150068 - 681000PROPERTY TAX REIMBURSEMENT$40,000 $55,000 $55,000 $0$39,733 $44,179

$0$0$0$0$5,267 $010150088 - 900001TRANSFER OUT$0 $0 $0 $0$5,267 $0

$223,491 $303,700 $253,843 $0$167,116 $169,867TOTAL CITY COUNCIL

7




Line Item Detail

Account Description Explanation

CITY COUNCIL

$21,000SALARY 7 CITY COUNCIL/SCHOOL BOARD10150061 - 611500

$4,000PRINTING & BINDING 2,000.00 =at1.00 2,000Annual budget books (operating)

2,000.00 =at1.00 2,000Annual Report10150062 - 620500

$4,050ADVERTISING 150.00 =at7.00 1,050Advertising special meetings

3,000.00 =at1.00 3,000OTHER ADVERTISING10150062 - 621000

$0TELEPHONE 10150062 - 622000

$4,300CONTRACTED SERVICES 3,500.00 =at1.00 3,500Council Annual Goal Setting Workshop

350.00 =at1.00 350Council awards

450.00 =at1.00 450Council/Mayor photo

10150062 - 628800

$50,000CONTRACT SERVICES-ENGINEERING

50,000.00 =at1.00 50,000CLEAN AIR ADVISORY SERVICES10150062 - 628802

$1,500TRAINING 1,500.00 =at1.00 1,500Training and Travel for Council Members10150062 - 629000

$500OFFICE SUPPLIES 500.00 =at1.00 500Misc supplies and new councilor apparel10150063 - 630500

$1,250FOOD 1,250.00 =at1.00 1,250Meals/refreshments for budget (and other) workshops, new councilor orientation, etc.

10150063 - 633500

$78,743DUES & MEMBERSHIPS 40,003.00 =at1.00 40,003Greater Portland Council of Governments

31,645.00 =at1.00 31,645Maine Municipal Association

3,295.00 =at1.00 3,295Maine Service Centers Coalition

3,800.00 =at1.00 3,800Mayor's CoalitionPaid $3,700 in FY21

10150064 - 642000

$2,000CONTRIBUTIONS 2,000.00 =at1.00 2,000Historical Society10150064 - 643000

8




Line Item Detail


$31,500HUMAN RIGHTS COMMISSION

5,000.00 =at1.00 5,000Admin Support=$5,000 (mtgs at 8-10 hrs./mo. at $12/ per yr and $25/hr. plus event support)

2,000.00 =at1.00 2,000Books for Community Reads (partner w/ So Portland Library)

1,000.00 =at1.00 1,000Office supplies, promo materials

3,000.00 =at1.00 3,000Participation in related community events (MLK, Price, Refugee Day, Indigenous Peoples)

5,500.00 =at1.00 5,500SPHS Scholarship and Local Aid Agency Donations

5,000.00 =at3.00 15,000Trainings, workshops, speakers (3) national level

10150064 - 643050

$0SENIOR CITIZEN ADVISORY COMMIT

10150064 - 643060

$55,000PROPERTY TAX REIMBURSEMENT

55,000.00 =at1.00 55,000Senior Tax Relief Program10150068 - 681000

$253,843TOTAL CITY COUNCIL

9

City of South Portland2020/2021 Adopted BudgetGeneral Fund Expenditure

Line Item SummaryPROPOSED

BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

EXECUTIVE DEPARTMENT

$0$58,950$60,129$58,217$55,497 $57,27110151061 - 611000HOURLY$0$219,435$220,707$215,769$188,482 $195,27410151061 - 611500SALARY$0$0$1,000$1,000$2,442 $010151061 - 612000TEMPORARY HELP$0$0$0$0$0 $1,06410151061 - 612500OVERTIME

$274,986 $281,836 $278,385 $0$246,422 $253,608

$0$400$400$1,575$1,244 $70510151062 - 620500PRINTING & BINDING$0$0$0$0$0 $4510151062 - 621000ADVERTISING$0$3,140$3,140$3,140$1,793 $2,04010151062 - 622000TELEPHONE$0$9,995$21,250$11,250$3,835 $3,54810151062 - 623000TRAVEL$0$530$530$530$442 $24610151062 - 624500SUBSCRIPTIONS$0$420$420$420$-2,740 $52210151062 - 627000EQUIPMENT MAINTENANCE$0$2,880$21,180$2,880$6,378 $1,45310151062 - 628800CONTRACTED SERVICES$0$0$0$0$95 $11010151062 - 629000TRAINING

$19,795 $46,920 $17,365 $0$11,047 $8,668

$0$3,100$3,600$3,600$1,559 $1,51510151063 - 630500OFFICE SUPPLIES$0$1,800$1,800$1,800$1,449 $1,52110151063 - 631000PRINTING SUPPLIES$0$500$500$0$768 $29910151063 - 633500FOOD

$5,400 $5,900 $5,400 $0$3,776 $3,335

$0$2,650$2,650$3,700$2,532 $5,35810151064 - 642000DUES & MEMBERSHIPS$3,700 $2,650 $2,650 $0$2,532 $5,358

$0$2,888$2,888$2,888$2,888 $2,88810151088 - 900001TRANSFER OUT$2,888 $2,888 $2,888 $0$2,888 $2,888

$306,769 $340,194 $306,688 $0$266,664 $273,858TOTAL EXECUTIVE DEPARTMENT

10




Line Item Detail


EXECUTIVE DEPARTMENT

$58,950HOURLY 1 EXECUTIVE ASSISTANT CITYMGR10151061 - 611000

$219,435SALARY 1 CITY MANAGER1 ASSISTANT CITY MANAGER

10151061 - 611500

$0TEMPORARY HELP 10151061 - 612000

$400PRINTING & BINDING 400.00 =at1.00 400Envelopes and misc. printing10151062 - 620500

$3,140TELEPHONE 95.00 =at12.00 1,140Cell phones

2,000.00 =at1.00 2,000Long distance/Local Charges10151062 - 622000

$9,995TRAVEL 9,995.00 =at1.00 9,995City Manager travel/training expenses - $4,750 (per contract) - reduced to $4,495; Oth Exec Staff training - $5,500;

10151062 - 623000

$530SUBSCRIPTIONS 40.00 =at2.00 80MMA officials directory

450.00 =at1.00 450PPH Weekly paper10151062 - 624500

$420EQUIPMENT MAINTENANCE 35.00 =at12.00 420Photocopier maintenance10151062 - 627000

$2,880CONTRACTED SERVICES 0.12 =at24,000.00 2,880Tax bill newsletterGo from 2 to 4 per year

10151062 - 628800

$3,100OFFICE SUPPLIES 2,100.00 =at1.00 2,100Office supplies for City Council and City Manager's office

1,000.00 =at1.00 1,000Various "swag" with City logo for give-aways to school students, at job fairs, new employees, etc

10151063 - 630500

$1,800PRINTING SUPPLIES 1,800.00 =at1.00 1,800Printing supplies - paper, photocopy paper, toner, poster supplies

10151063 - 631000

$500FOOD 250.00 =at2.00 50010151063 - 633500

$2,650DUES & MEMBERSHIPS 1,100.00 =at2.00 2,200ICMA - City Manager and Assistant City Manager

225.00 =at2.00 450Maine Town, City/County Management Association (MTCMA) Membership Dues

10151064 - 642000

11




Line Item Detail


$2,888TRANSFER OUT 72.00 =at4.00 288Avaya Replacement4 Phones @ $6.00 x 12 months

2,600.00 =at1.00 2,600Photocopier - Equipment Reserve

10151088 - 900001

$306,688TOTAL EXECUTIVE DEPARTMENT

12



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

CITY CLERK

$0$133,765$136,441$132,099$120,436 $125,76010152061 - 611000HOURLY$0$84,669$86,362$84,669$77,834 $82,90710152061 - 611500SALARY$0$17,436$17,436$19,736$12,447 $12,29210152061 - 612000TEMPORARY HELP$0$4,500$4,500$4,500$9,651 $5,26310152061 - 612500OVERTIME

$241,004 $244,739 $240,370 $0$220,368 $226,222

$0$975$975$975$9,266 $42410152062 - 620500PRINTING & BINDING$0$2,300$2,300$2,300$3,145 $4,67110152062 - 621000ADVERTISING$0$996$996$996$984 $1,11510152062 - 622000TELEPHONE$0$0$0$200$0 $010152062 - 623500AUTO MILEAGE$0$7,990$7,990$7,745$9,201 $30910152062 - 626000EQUIPMENT RENTAL$0$0$0$1,000$0 $010152062 - 627000EQUIPMENT MAINTENANCE$0$40,540$40,540$38,610$4,697 $22,30810152062 - 628800CONTRACTED SERVICES$0$800$800$2,000$0 $010152062 - 629000TRAINING

$53,826 $53,601 $53,601 $0$27,294 $28,828

$0$2,000$2,000$2,500$1,802 $3,34910152063 - 630500OFFICE SUPPLIES$0$500$500$0$198 $10710152063 - 631000PRINTING SUPPLIES

$2,500 $2,500 $2,500 $0$2,000 $3,456

$0$1,500$1,500$750$750 $1,10010152064 - 641000RENT$0$795$795$795$702 $37110152064 - 642000DUES & MEMBERSHIPS

$1,545 $2,295 $2,295 $0$1,452 $1,471

$0$960$960$960$960 $96010152088 - 900001TRANSFER OUT$960 $960 $960 $0$960 $960

$299,835 $304,095 $299,726 $0$252,073 $260,937TOTAL CITY CLERK

13




Line Item Detail


CITY CLERK

$133,765HOURLY 1 LICENSING ADMINISTRATOR2 ASSISTANT CITY CLERK I1 ASSISTANT CITY CLERK II

10152061 - 611000

$84,669SALARY 1 CITY CLERK10152061 - 611500

$17,436TEMPORARY HELP 240.00 =at20.00 4,8005 Wardens & 5 Ward Clerks - Nov 21 Election & June 22 Election

157.95 =at20.00 3,159Deputy Registrars

157.95 =at60.00 9,477Election Workers6 FT election workers per polling place (5)

10152061 - 612000

$4,500OVERTIME 2,250.00 =at1.00 2,250Asst Clerk - vacation and election coverage

1,750.00 =at1.00 1,750Licensing Administrator - vacation and election

500.00 =at1.00 500Sick time coverage

10152061 - 612500

$975PRINTING & BINDING 300.00 =at1.00 300Business Envelopes - City Clerk

13.00 =at25.00 325Gaylord - Archival boxes for vital records storage

0.25 =at1,400.00 350Voter Registration Cards - Green & White

10152062 - 620500

$2,300ADVERTISING 300.00 =at1.00 300Budget Hearing Ad

1,000.00 =at2.00 2,000Municipal Ballot (Nov 2021 & June 2022)Ballot ad in newspaper before each election

10152062 - 621000

$996TELEPHONE 32.00 =at12.00 384Cell Phone

40.00 =at12.00 480One Communications

11.00 =at12.00 132Trinet System

10152062 - 622000

$0AUTO MILEAGE 10152062 - 623500

$7,990EQUIPMENT RENTAL 245.00 =at2.00 490Enclosed Van Rental - 2 elections

750.00 =at10.00 7,500SOS - Voting Machines10152062 - 626000

$0EQUIPMENT MAINTENANCE 10152062 - 627000

14




Line Item Detail


$40,540CONTRACTED SERVICES 11,000.00 =at1.00 11,000BOARDDOCS - Annual Maintenance Cost

370.00 =at8.00 2,960ES&S - Coding of 4 AVS voting machines for 2 elections

1,400.00 =at2.00 2,800ES&S - Coding of DS200 memory sticks for municipal elections (Nov 2021 & June 2022)

0.25 =at20,000.00 5,000ES&S - Municipal Ballots for November 2021 & June 2022, Absentee & Election Day)

15,000.00 =at1.00 15,000HostCompliance - Annual Fee (Short-Term Rental Enforcement)

1,080.00 =at1.00 1,080MUNIS - Business License Module Annual Fee

2,700.00 =at1.00 2,700Software for board/committee tracking & application moduleOnDemand software for tracking board/committee appointments ($1200), with attendance tra

10152062 - 628800

$800TRAINING 50.00 =at4.00 200CCMCA Meetings

100.00 =at4.00 400MTCCA Workshops & Networking Day

200.00 =at1.00 200SOS Elections ConferenceLikely cancelled/remote for FY22

10152062 - 629000

$2,000OFFICE SUPPLIES 2,000.00 =at1.00 2,000General Office supplies10152063 - 630500

$500PRINTING SUPPLIES 500.00 =at1.00 500Paper and ink cartridges10152063 - 631000

$1,500RENT 350.00 =at2.00 700American Legion Hall rental for Nov 2021 & June 2022 Election

400.00 =at2.00 800Boys & Girls Club rental for Nov 2021 Election & June 2022 election2 elections

10152064 - 641000

$795DUES & MEMBERSHIPS 360.00 =at1.00 360 MailChimp - E-Newsletter Service

25.00 =at4.00 100CCMCA Memberships

210.00 =at1.00 210IIMC Membership (for CMC Certification)

25.00 =at4.00 100MTCCA Memberships

25.00 =at1.00 25NEACTC Membership

10152064 - 642000

$960TRANSFER OUT 72.00 =at5.00 360Avaya Replacement5 Phones @ $6.00 x 12 months

600.00 =at1.00 600Copier Reserve

10152088 - 900001

$299,726TOTAL CITY CLERK

15



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

CORPORATION COUNSEL

$0$48,929$49,907$47,520$41,924 $43,57410153061 - 611000HOURLY$47,520 $49,907 $48,929 $0$41,924 $43,574

$0$643$643$643$305 $45510153062 - 622000TELEPHONE$0$600$600$600$396 $44610153062 - 627000EQUIPMENT MAINTENANCE$0$0$1,500$1,500$0 $010153062 - 628800CONTRACTED SERVICES$0$225,000$225,000$170,000$188,947 $147,22210153062 - 628801CONTRACTED SERVICES - LEGAL$0$200$200$200$50 $20010153062 - 629400RECORDING FEES

$172,943 $227,943 $226,443 $0$189,697 $148,323

$0$500$500$500$802 $21910153063 - 630500OFFICE SUPPLIES$0$500$500$500$359 $13810153063 - 631000PRINTING SUPPLIES

$1,000 $1,000 $1,000 $0$1,161 $356

$0$1,632$1,632$1,632$1,632 $1,63210153088 - 900001TRANSFER OUT$1,632 $1,632 $1,632 $0$1,632 $1,632

$223,095 $280,482 $278,004 $0$234,414 $193,886TOTAL CORPORATION COUNSEL

16




Line Item Detail


CORPORATION COUNSEL

$48,929HOURLY 1 MANAGERS OFFICE ASSISTANT10153061 - 611000

$643TELEPHONE 50.25 =at12.00 603Conversant/Avaya & fax lines

40.00 =at1.00 40Long distance10153062 - 622000

$600EQUIPMENT MAINTENANCE 600.00 =at1.00 600Charge for monthly photocopies10153062 - 627000

$0CONTRACTED SERVICES 10153062 - 628800

$225,000CONTRACTED SERVICES - LEGAL

50,000.00 =at1.00 50,000Air Quality Special Legal Council

175,000.00 =at1.00 175,000Contracted Corporation Counsel10153062 - 628801

$200RECORDING FEES 200.00 =at1.00 200Fees for filing/recording documents10153062 - 629400

$500OFFICE SUPPLIES 500.00 =at1.00 500Miscellaneous office supplies10153063 - 630500

$500PRINTING SUPPLIES 500.00 =at1.00 500Paper supplies, letterhead10153063 - 631000

$1,632TRANSFER OUT 72.00 =at1.00 72Avaya Replacement1 Phones @ $6 x 12 months


10153088 - 900001

$278,004TOTAL CORPORATION COUNSEL

17



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

FINANCE DEPARTMENT

$0$552,608$563,659$557,195$499,097 $523,53410154061 - 611000HOURLY$0$327,473$334,023$314,425$317,020 $330,36910154061 - 611500SALARY$0$6,350$8,350$8,350$5,850 $6,88910154061 - 612000TEMPORARY HELP$0$5,500$7,500$3,000$6,181 $3,58710154061 - 612500OVERTIME

$882,970 $913,532 $891,931 $0$828,149 $864,379

$0$19,010$19,990$18,930$17,932 $17,64110154062 - 620500PRINTING & BINDING$0$3,375$3,375$3,375$2,927 $3,32610154062 - 621000ADVERTISING$0$3,060$3,060$3,060$2,884 $5,11110154062 - 622000TELEPHONE$0$1,500$2,500$2,500$0 $010154062 - 623500AUTO MILEAGE$0$622$622$614$364 $48410154062 - 624500SUBSCRIPTIONS$0$300$300$300$0 $010154062 - 626500MOTOR VEHICLE MAINT$0$131,348$131,348$130,392$113,516 $119,16010154062 - 627000EQUIPMENT MAINTENANCE$0$43,000$49,000$49,000$41,588 $38,07910154062 - 628800CONTRACTED SERVICES$0$12,400$14,400$21,900$0 $010154062 - 629000TRAINING$0$8,300$8,300$7,900$7,318 $7,47510154062 - 629400RECORDING FEES

$237,971 $232,895 $222,915 $0$186,528 $191,275

$0$7,000$7,000$6,500$7,510 $5,47210154063 - 630500OFFICE SUPPLIES$0$104$104$104$0 $010154063 - 632501VEHICLE WASH$0$120$120$120$0 $010154063 - 638200BOOKS$0$25$25$25$17 $010154063 - 638600VEHICLE SUPPLIES

$6,749 $7,249 $7,249 $0$7,527 $5,472


$0$0$0$0$1,100 $010154065 - 650500OFFICE EQUIPMENT$0 $0 $0 $0$1,100 $0

$0$2,724$2,724$2,724$2,724 $2,72410154088 - 900001TRANSFER OUT$2,724 $2,724 $2,724 $0$2,724 $2,724

$1,132,409 $1,158,265 $1,126,684 $0$1,027,685 $1,065,220TOTAL FINANCE DEPARTMENT

18




Line Item Detail


FINANCE DEPARTMENT

$552,608HOURLY 1 TAX/TREASURER1 DEPUTY ASSESSOR

75% GF1 PROPERTY APPRAISER1 ASSISTANT TO ASSESSOR1 PURCHASING AGT-BENEFIT MGR2 CLERK/CASHIER II1 ACCOUNTANT1 SENIOR CLERK CASHIER1 ACCOUNTS PAYABLE SPECIALIST1 PAYROLL CLERK1 CLERK/TRANSPORTATION

10154061 - 611000

$327,473SALARY 1 FINANCE DIRECTOR1 ASSESSOR

50% GF1 DEPUTY TAX COLLECTOR1 DEPUTY FINANCE DIRECTOR

95% GF

10154061 - 611500

$6,350TEMPORARY HELP 20.00 =at80.00 1,600Other part-time staffing

4,750.00 =at1.00 4,750Temporary help to cover vacations10154061 - 612000

$5,500OVERTIME 10154061 - 612500

$19,010PRINTING & BINDING 600.00 =at1.00 600Accounts Payable Checks

850.00 =at1.00 850Copy paper

200.00 =at1.00 200Direct Deposit Forms

200.00 =at1.00 200Envelopes for Assessing, Treas

200.00 =at1.00 200Invoices

250.00 =at1.00 250Payroll Checks

1,000.00 =at1.00 1,000Personal Property Forms

2,750.00 =at4.00 11,000Tax bill processing for 4 quar

330.00 =at12.00 3,960Toner for Printers

750.00 =at1.00 750W2, 1099 & 1095C Forms

10154062 - 620500

19




Line Item Detail


$3,375ADVERTISING 135.00 =at25.00 3,375Bid Ads10154062 - 621000

$3,060TELEPHONE 165.00 =at12.00 1,980Cellphone Stipends for Director, Deputy, Assessor and Assessing office

90.00 =at12.00 1,080Line Charges

10154062 - 622000

$1,500AUTO MILEAGE 1,500.00 =at1.00 1,500MILEAGE10154062 - 623500

$622SUBSCRIPTIONS 13.00 =at12.00 156AMAZON PRIME

125.00 =at1.00 125Excise Reference Publications

682.00 =at0.50 341Marshall & Swift

10154062 - 624500

$300MOTOR VEHICLE MAINT 300.00 =at1.00 300Maintenance of Assessors Pool Car10154062 - 626500

$131,348EQUIPMENT MAINTENANCE 2,925.00 =at1.00 2,925 MUNIS -Citizen Online

500.00 =at1.00 500Copier Maintenance (cost per copy)

1,468.00 =at1.00 1,468Folding Machine Maintenance

2,700.00 =at1.00 2,700Gui Client Server Support (MUNIS user interface)

104,980.00 =at1.00 104,980MUNIS Software Maintenance *Estimate*

9,100.00 =at1.00 9,100Trio Automobile Registration Software

5,697.00 =at1.00 5,697Vision Software Maintenance

3,978.00 =at1.00 3,978Vision Web Support

10154062 - 627000

$43,000CONTRACTED SERVICES 37,000.00 =at1.00 37,000Annual Audit

2,000.00 =at1.00 2,000APPRASIAL CONSULTATIONS

4,000.00 =at1.00 4,000Past Due Personal Property Collector

10154062 - 628800

$12,400TRAINING 3,500.00 =at1.00 3,500ASSESSING TRAINING

2,500.00 =at1.00 2,500GFOA ANNUAL CONFERENCE

2,500.00 =at1.00 2,500MMA FINANCE AND ASSESSING CONFERENCES

1,200.00 =at2.00 2,400NEGFOA FALL AND SPRING CONFERENCE

1,500.00 =at1.00 1,500TYLER CONNECT ANNUAL CONFERENCE

10154062 - 629000

$8,300RECORDING FEES 8,300.00 =at1.00 8,300Registry of Deeds - Deed Copies & Tax Lien Discharges

10154062 - 629400

$7,000OFFICE SUPPLIES 7,000.00 =at1.00 7,000Office supplies & small office machines such as calculators etc.

10154063 - 630500

20




Line Item Detail


$104VEHICLE WASH 4.00 =at26.00 10410154063 - 632501

$120BOOKS 120.00 =at1.00 120Misc Finance & Assessing Reference Books10154063 - 638200

$25VEHICLE SUPPLIES 25.00 =at1.00 25Misc Vehicle Supplies10154063 - 638600

$1,865DUES & MEMBERSHIPS 40.00 =at4.00 160ME Assoc of Assessing

580.00 =at1.00 580GFOA Certificate of Achievemen

375.00 =at1.00 375GFOA Dues

180.00 =at0.50 90IAAO Membership

30.00 =at4.00 120Maine Chapter IAAO

40.00 =at2.00 80ME and NE GFOA Dues

150.00 =at1.00 150ME Licenses

30.00 =at2.00 60MMTCTA Dues

250.00 =at1.00 250MSCPA

10154064 - 642000

$0OTHER EQUIPMENT 10154065 - 656000

$2,724TRANSFER OUT 72.00 =at17.00 1,224Avaya Replacement17 Phones @ $6.00 x 12 months


10154088 - 900001

$1,126,684TOTAL FINANCE DEPARTMENT

21



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

INFORMATION TECHNOLOGY

$0$181,775$253,020$202,850$169,538 $145,50010155061 - 611000HOURLY$0$103,599$105,671$102,343$96,856 $101,99910155061 - 611500SALARY$0$7,500$7,500$7,500$5,649 $10,64610155061 - 612500OVERTIME

$312,693 $366,191 $292,874 $0$272,043 $258,145

$0$20,640$20,640$13,860$10,982 $12,32610155062 - 622000TELEPHONE$0$500$500$500$0 $010155062 - 623500AUTO MILEAGE$0$0$0$0$0 $10010155062 - 624500SUBSCRIPTIONS$0$149,695$162,695$122,335$82,609 $123,03110155062 - 627000EQUIPMENT MAINTENANCE$0$28,300$28,300$28,300$16,792 $30,33010155062 - 628800CONTRACTED SERVICES$0$3,000$3,000$0$0 $010155062 - 629000TRAINING

$164,995 $215,135 $202,135 $0$110,383 $165,786

$0$1,140$1,140$3,128$1,610 $1,44610155063 - 630500OFFICE SUPPLIES$0$150$150$150$0 $010155063 - 638200BOOKS

$3,278 $1,290 $1,290 $0$1,610 $1,446

$0$35,288$35,288$35,288$35,288 $35,28810155088 - 900001TRANSFER OUT$35,288 $35,288 $35,288 $0$35,288 $35,288

$516,254 $617,904 $531,587 $0$419,323 $460,666TOTAL INFORMATION TECHNOLOGY

22




Line Item Detail


INFORMATION TECHNOLOGY

$181,775HOURLY 1 IS HELP DESK TECH I2 IS HELP DESK TECH II

10155061 - 611000

$103,599SALARY 1 IS DIRECTOR10155061 - 611500

$7,500OVERTIME 7,500.00 =at1.00 7,500Overtime10155061 - 612500

$20,640TELEPHONE 355.00 =at12.00 4,2605 cell phones with data plans

450.00 =at12.00 5,400Citywide fiber connection.

25.00 =at12.00 300Conversant/Avaya & fax

325.00 =at12.00 3,900Staff internet for remote access

6,780.00 =at1.00 6,780Zoom Services

10155062 - 622000

$500AUTO MILEAGE 500.00 =at1.00 500MILEAGE10155062 - 623500

23




Line Item Detail


$149,695EQUIPMENT MAINTENANCE 1,000.00 =at1.00 1,000Annual maintenance on laser printers hp8100dn;hp8000dn;hp4050n;hp8550n

34,500.00 =at1.00 34,500Annual Mimecast Email Archiving, eDiscovery, and Email protection

12,100.00 =at1.00 12,100Avaya PBX Annual Maintenance

8,200.00 =at1.00 8,200Dell Storage Hardware Support

2,700.00 =at1.00 2,700Desktop Management Annual Renewal

10,500.00 =at1.00 10,500Fortiguard UTM (Firewall, AV, Webfilter) Annual Maintenance

400.00 =at1.00 400GoDaddy SSL Certificate Annual Renewal

1,400.00 =at1.00 1,400GOOGLE SYSTEMS

9,240.00 =at1.00 9,240Kaspersky AV Annual Maintenance

10,500.00 =at1.00 10,500MICROSOFT SERVER LICENSE

125.00 =at1.00 125NorthCoast eWaste pickup

30,200.00 =at1.00 30,200NUTANIX SERVER SUPPORT

3,000.00 =at1.00 3,000PC Parts Replacements

1,800.00 =at1.00 1,800PRINTER REPLACEMENT

1,200.00 =at1.00 1,200Remote Connection Software License

500.00 =at1.00 500Server Room Air Conditioner Annual Cleaning and Maintenance

1,000.00 =at1.00 1,000Southportland.org Domain Hosting Annual renewal (Network Solutions)

550.00 =at1.00 550Tapit Nova Phone System Reporting Tool

1,380.00 =at1.00 1,380Thycotic Password Reset Self Service Portal

1,400.00 =at1.00 1,400UPS Batteries

13,000.00 =at1.00 13,000Vendor Remote connection management system.

5,000.00 =at1.00 5,000Whats up Gold Software renewal

10155062 - 627000

$28,300CONTRACTED SERVICES 250.00 =at12.00 3,000 Web GIS Hosting Fee

800.00 =at1.00 800City Website Hosting

1,500.00 =at1.00 1,500IT Consulting Services

23,000.00 =at1.00 23,000Tyler Munis IT Monitoring

10155062 - 628800

$3,000TRAINING 3,000.00 =at1.00 3,000Training10155062 - 629000

$1,140OFFICE SUPPLIES 90.00 =at6.00 540General toner

600.00 =at1.00 600Misc office supplies (keyboards, mice, etc)10155063 - 630500

24




Line Item Detail


$150BOOKS 150.00 =at1.00 150Books10155063 - 638200


35,000.00 =at1.00 35,000IT reserve for replacement of departmental PCs, switches and other hardware as needed

10155088 - 900001

$531,587TOTAL INFORMATION TECHNOLOGY

25



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

PLANNING DEPARTMENT

$0$55,366$56,474$54,682$45,689 $46,97810156061 - 611000HOURLY$0$196,108$265,701$211,712$203,322 $226,48910156061 - 611500SALARY$0$8,400$8,400$8,400$6,345 $5,58310156061 - 612000TEMPORARY HELP

$274,794 $330,575 $259,874 $0$255,355 $279,050

$0$1,200$1,200$1,200$1,062 $1,48510156062 - 620500PRINTING & BINDING$0$4,260$5,260$3,000$2,797 $2,38710156062 - 621000ADVERTISING$0$2,712$2,712$2,712$2,661 $2,74010156062 - 622000TELEPHONE$0$0$0$492$503 $56410156062 - 622400WATER & SEWER$0$0$0$2,990$3,220 $3,43910156062 - 622500ELECTRIC$0$200$200$200$0 $010156062 - 623500AUTO MILEAGE$0$751$751$801$799 $80410156062 - 624500SUBSCRIPTIONS$0$0$1,600$0$0 $010156062 - 626000EQUIPMENT RENTAL$0$0$0$3,500$3,950 $3,53010156062 - 627000EQUIPMENT MAINTENANCE$0$0$0$3,840$4,291 $7,26310156062 - 627500BUILDING MAINTENANCE$0$5,100$4,500$5,000$3,293 $7,15410156062 - 628800CONTRACTED SERVICES$0$10,000$10,000$24,000$9,044 $9,69910156062 - 628802CONTRACT SERVICES-ENGINEER$0$5,000$5,000$5,000$0 $010156062 - 629000TRAINING

$52,735 $31,223 $29,223 $0$31,620 $39,065

$0$1,800$1,800$1,000$1,466 $1,56110156063 - 630500OFFICE SUPPLIES$0$540$540$540$849 $88810156063 - 631000PRINTING SUPPLIES$0$0$0$8,500$10,525 $5,44810156063 - 631500HEATING FUEL$0$150$150$150$73 $14310156063 - 638200BOOKS

$10,190 $2,490 $2,490 $0$12,913 $8,041


$0$1,765$1,765$0$0 $010156065 - 650300COMPUTER SOFTWARE$0$530$5,037$0$0 $010156065 - 650500OFFICE EQUIPMENT

$0 $6,802 $2,295 $0$0 $0

$0$1,160$1,160$1,160$1,160 $1,16010156088 - 900001TRANSFER OUT$1,160 $1,160 $1,160 $0$1,160 $1,160

$341,042 $374,532 $297,324 $0$302,740 $328,536TOTAL PLANNING DEPARTMENT

26




Line Item Detail


PLANNING DEPARTMENT

$55,366HOURLY 1 PLANNING ADMIN.ASSISTANT1 EXCAVATION/SEWER INSPECTOR

10156061 - 611000

$196,108SALARY 1 DIRECTOR OF PLANNING AND DEV2 PLANNER

10156061 - 611500

$8,400TEMPORARY HELP 200.00 =at12.00 2,400Minutes-taking for Comprehensive Plan Implementation Committee meetings

200.00 =at26.00 5,200Minutes-taking for Planning Board meetings.

800.00 =at1.00 800SPTV Filming of Planning Board Meetings

10156061 - 612000

$1,200PRINTING & BINDING 1,200.00 =at1.00 1,200Stationery, maps, graphics, reports, and large copying jobs, such as master plans.

10156062 - 620500

$4,260ADVERTISING 210.00 =at6.00 1,260Development application advertising contingency. Funds are reimbursed through GF but are not transferred to Planning Budget.

3,000.00 =at1.00 3,000Legal and public notice advertisements, such as for City-initiated zone changes.This is increased from last year because there are several City-led policy initiatives that will d

10156062 - 621000

$2,712TELEPHONE 150.00 =at12.00 1,800Cellphone stipends for the Planning Director and Community Planners.

76.00 =at12.00 912Phone and Fax Line Charges and T-1 Internet Charges

10156062 - 622000

$0WATER & SEWER 10156062 - 622400

$0ELECTRIC 10156062 - 622500


$751SUBSCRIPTIONS 695.00 =at1.00 695 Planners Advisory Service

8.00 =at7.00 56Maine Town & City for the Planning Board members.

10156062 - 624500

$0EQUIPMENT RENTAL 10156062 - 626000

27




Line Item Detail


$0EQUIPMENT MAINTENANCE 10156062 - 627000

$0BUILDING MAINTENANCE 10156062 - 627500

$5,100CONTRACTED SERVICES 4,500.00 =at1.00 4,500Non-engineering contracted services, including technical/professional support for policy updates (e.g. architectural review, design, historic preservation, traffic, housing, etc.)

Includes, bulk mail certifications, notary licenses, etc.

600.00 =at1.00 600South Portland Conservation Commission

10156062 - 628800


10,000.00 =at1.00 10,000Outside traffic, signal, and other engineering & site design services, like evaluating roundabout possibilities, adding a sidewalk, preparing an underground utilities map, preparing graphics for a neighborhood traffic meeting, and assisting with meetings with MDOT.

10156062 - 628802

$5,000TRAINING 700.00 =at3.00 2,100Attendance by Director and Planners at the NNECAPA Annual Conference: Registration $250; Travel $50; Hotel $400.

2,600.00 =at1.00 2,600Planning Director attendance at the APA National Conference: Registration $1,000; Travel $600; Hotel $800; Food $200.

300.00 =at1.00 300Smaller, miscellaneous training opportunities that arise over the course of a year, such as E2Tech workshops.

10156062 - 629000

$1,800OFFICE SUPPLIES 1,800.00 =at1.00 1,800Supplies to operate Planning functions of the Department.

10156063 - 630500

$540PRINTING SUPPLIES 45.00 =at12.00 540PrintIQ Printer Maintenance and Ink Cartridge Replacement Service for the Planning Office's HP5550n printer and the Code Enforcement Officer's HP800DN printer.

10156063 - 631000

$0HEATING FUEL 10156063 - 631500

28




Line Item Detail


$150BOOKS 150.00 =at1.00 150Up-to-date planning books to maintain professional education.

10156063 - 638200

$2,282DUES & MEMBERSHIPS 499.00 =at2.00 9982 Community Planner membership dues for APA, NNECAPA, and AICP

121.00 =at1.00 121APA admin fee for Planning Board members

63.00 =at7.00 441Planning Board Members' APA Membership

5.00 =at7.00 35Planning Board Members' Northern New England Chapter dues that are required as part of their APA membership.

687.00 =at1.00 687Planning Director Membership for APA, NNECAPA, and Sustainable Communities, Small Town Division, and AICP certification

10156064 - 642000

$1,765COMPUTER SOFTWARE 270.00 =at3.00 810Adobe Suite for 3 planners

595.00 =at1.00 595Microsoft Access

120.00 =at3.00 360Project management suiteAsana at $10/user/mo annually or $120 for three users

10156065 - 650300

$530OFFICE EQUIPMENT 265.00 =at2.00 530two large format displaysDell P2719 - $265

10156065 - 650500


800.00 =at1.00 800Equipment Reserve - Copier

10156088 - 900001

$297,324TOTAL PLANNING DEPARTMENT

29



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

SUSTAINABILIITY

$0$99,971$101,970$75,155$97,352 $47,70410157061 - 611000HOURLY$0$77,324$78,871$76,313$0 $73,73110157061 - 611500SALARY$0$7,000$7,000$7,000$2,824 $4,93510157061 - 612000TEMPORARY HELP

$158,468 $187,841 $184,295 $0$100,176 $126,370

$0$15,000$25,000$5,000$5,262 $2,20510157062 - 620500PRINTING & BINDING$0$1,320$1,320$960$620 $77510157062 - 622000TELEPHONE$0$500$500$500$0 $010157062 - 623500AUTO MILEAGE$0$0$0$2,000$0 $1,43510157062 - 628400EVENTS/SHOWS$0$18,000$28,000$12,500$7,111 $7,18010157062 - 628800CONTRACTED SERVICES$0$2,000$2,000$2,000$0 $010157062 - 629000TRAINING

$22,960 $56,820 $36,820 $0$12,994 $11,595

$0$3,500$3,500$1,250$798 $67010157063 - 630500OFFICE SUPPLIES$0$500$500$500$731 $1,23110157063 - 633500FOOD$0$1,000$1,000$1,000$2,759 $88510157063 - 639900MISC SUPPLIES

$2,750 $5,000 $5,000 $0$4,289 $2,786


$0$216$216$288$72 $7210157088 - 900001TRANSFER OUT$288 $216 $216 $0$72 $72

$186,266 $251,677 $228,131 $0$119,066 $142,523TOTAL SUSTAINABILIITY

30




Line Item Detail


SUSTAINABILIITY

$99,971HOURLY 1 SUSTAINABILITY PROGRAM COORDIN1 SUSTAINABILITY TRANSPORTATION

10157061 - 611000

$77,324SALARY 1 SUSTAINABILITY COORDINATOR10157061 - 611500

$7,000TEMPORARY HELP 7,000.00 =at1.00 7,000STIPEND FOR SUMMER INTERNSHIP POSITIONS

10157061 - 612000

$15,000PRINTING & BINDING 15,000.00 =at1.00 15,000PRINTED MATERIALS FOR OUTREACH & EDUCATION

10157062 - 620500

$1,320TELEPHONE 30.00 =at24.00 720Data plan stipend for Sustainability Program Coordinator and Sustainability Transportation Coordinator

50.00 =at12.00 600Sustainability Director telephone

10157062 - 622000


$0EVENTS/SHOWS 10157062 - 628400

$18,000CONTRACTED SERVICES 5,000.00 =at1.00 5,000GRAPHIC DESIGN AND MARKETING

10,000.00 =at1.00 10,000PROJECT PLANNING, CONSULTANTS, FACILITATION

3,000.00 =at1.00 3,000TRANSLATION & INTERPRETATION SERVICES

10157062 - 628800

$2,000TRAINING 2,000.00 =at1.00 2,000USDN MEETING, FORUMS, TRAINING10157062 - 629000

$3,500OFFICE SUPPLIES 3,500.00 =at1.00 3,500 Office Supplies10157063 - 630500

$500FOOD 500.00 =at1.00 500FOOD FOR EVENTS10157063 - 633500

$1,000MISC SUPPLIES 1,000.00 =at1.00 1,000RECYCLING BINS10157063 - 639900

31




Line Item Detail


$1,800DUES & MEMBERSHIPS 1,800.00 =at1.00 1,800URBAN SUSTAINABILITY DIRECTORS NETWORK -- DUES INCREASED

10157064 - 642000

$216TRANSFER OUT 72.00 =at3.00 216Avaya ReplacementPhones @$6 x 12 months

10157088 - 900001

$228,131TOTAL SUSTAINABILIITY

32



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

HUMAN RESOURCES

$0$142,877$145,735$140,487$129,806 $134,58310158061 - 611000HOURLY$0$170,866$174,383$167,966$151,036 $159,27610158061 - 611500SALARY$0$1,500$1,500$1,500$0 $27910158061 - 612000TEMPORARY HELP$0$0$0$0$-26 $12810158061 - 612500OVERTIME

$309,953 $321,618 $315,243 $0$280,817 $294,266

$0$675$675$675$532 $5710158062 - 620500PRINTING & BINDING$0$6,000$6,000$6,000$655 $5,46910158062 - 621000ADVERTISING$0$2,376$2,376$2,376$2,071 $2,39610158062 - 622000TELEPHONE$0$0$0$0$3,270 $010158062 - 623000TRAVEL$0$1,600$1,600$1,600$7,646 $8,00010158062 - 623500AUTO MILEAGE$0$1,450$1,450$1,450$1,032 $93810158062 - 624500SUBSCRIPTIONS$0$7,500$7,500$7,500$8,345 $19,76010158062 - 628800CONTRACTED SERVICES$0$25,000$25,000$25,000$41,090 $11,49510158062 - 628801CONTRACTED SERVICES - LEGAL$0$12,500$12,500$5,000$58,617 $14,20710158062 - 629000TRAINING$0$5,500$11,000$12,500$12,933 $6,47010158062 - 629900EDUCATIONAL REIMBURSEMENT

$62,101 $68,101 $62,601 $0$136,193 $68,793

$0$1,300$1,300$1,300$2,231 $60110158063 - 630500OFFICE SUPPLIES$0$170$170$170$0 $010158063 - 631000PRINTING SUPPLIES

$1,470 $1,470 $1,470 $0$2,231 $601

$0$7,000$7,000$7,000$92 $5,00010158064 - 641158EMPLOYEE RECOGNITION$0$2,800$2,800$2,800$812 $23710158064 - 641159SAFETY$0$750$750$750$75 $49910158064 - 642000DUES & MEMBERSHIPS

$10,550 $10,550 $10,550 $0$979 $5,736

$0$360$360$360$360 $36010158088 - 900001TRANSFER OUT$360 $360 $360 $0$360 $360

$384,434 $402,099 $390,224 $0$420,579 $369,755TOTAL HUMAN RESOURCES

33




Line Item Detail


HUMAN RESOURCES

$142,877HOURLY 1 PURCHASING AGT-BENEFIT MGR1 HR SPECIALIST1 SAFETY COORDINATOR

10158061 - 611000

$170,866SALARY 1 HUMAN RESOURCE DIRECTOR1 EMP RELATIONS MANAGER

10158061 - 611500

$1,500TEMPORARY HELP 1,500.00 =at1.00 1,500SPTV Filming of Training Sessions10158061 - 612000

$675PRINTING & BINDING 675.00 =at1.00 675Forms, business cards, personnel policies, folders, envelopesPrinting of Wage Rate Adjustment forms, business envelopes,personnel policies, business car

10158062 - 620500

$6,000ADVERTISING 6,000.00 =at1.00 6,000JobsInME.com ($2k annual fee), national & regional postings, Craigslist, other- ads cost more, recruiting now includes attending job fairs, actual as of end Dec 2019 indicates $4500 will be too low for futureIncr costs to recruit.

10158062 - 621000

$2,376TELEPHONE 198.00 =at12.00 2,376 Business line, fax line, internet, phones for HR Director and Employee Relations Manager

10158062 - 622000

$1,600AUTO MILEAGE 1,600.00 =at1.00 1,600Mileage reimbursement to HR incl Safety Coord and Social Services staff who use personal vehicle for city business and to attend trainings at IRS rate, currently $0.56 per mile.

10158062 - 623500

$1,450SUBSCRIPTIONS 800.00 =at1.00 800HR, Labor and Employment reference materials; DOL compliance posters

650.00 =at1.00 650Required State and Federal Employment Postings

10158062 - 624500

$7,500CONTRACTED SERVICES 7,500.00 =at1.00 7,500MUNIS HR Software annual maintenance fee; training - (Applicant Tracking, Employee Self service); PowerDMS license fee; Drug & Alcohol testing plus more testing, ie PD; Personnel Services

10158062 - 628800


25,000.00 =at1.00 25,000Contracted Legal Services for HR - Personnel, Employment, Labor RelationsContracts (5) expire June 2021; likely Fire will be contentious with modest outside legal; PD

10158062 - 628801

$12,500TRAINING 10158062 - 629000

34




Line Item Detail


$5,500EDUCATIONAL REIMBURSEMENT

5,500.00 =at1.00 5,500Employee tuition reimbursement for degree programs and continuing educationFY16-20's 5 yr avg of actuals

10158062 - 629900

$1,300OFFICE SUPPLIES 1,300.00 =at1.00 1,300General office supplies, copy paper - $850Filing cabinet at $450 WB Mason

10158063 - 630500

$170PRINTING SUPPLIES 170.00 =at1.00 170Ink cartridges for fax machine10158063 - 631000

$7,000EMPLOYEE RECOGNITION 5,000.00 =at1.00 5,000Employee Recogintions - Breakfast or other event

2,000.00 =at1.00 2,000New Hire Orientation items, including bags, metal water bottles and folders

10158064 - 641158

$2,800SAFETY 2,800.00 =at1.00 2,800Safety Program ergonomic and safety supplies10158064 - 641159

$750DUES & MEMBERSHIPS 750.00 =at1.00 750Society for Human Resources Management (SHRM), National Public Employees Assoc. (NPELRA), Maine Labor and Employee Relations Assoc. (LERA Maine), Maine Local Government Human Resources Assoc. (MLGHRA), Human Resources Assoc. of Southern Maine (HRASM)

10158064 - 642000

$360TRANSFER OUT 72.00 =at5.00 360Avaya Replacement5 Phones @ $6. x 12 months

10158088 - 900001

$390,224TOTAL HUMAN RESOURCES

35



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

CITY BUILDING

$0$446,053$454,972$421,626$379,728 $396,90410159061 - 611000HOURLY$0$86,810$87,602$82,382$74,821 $76,03710159061 - 611500SALARY$0$3,000$3,000$3,000$2,820 $1,83610159061 - 612500OVERTIME

$507,008 $545,574 $535,863 $0$457,369 $474,777

$0$41,000$41,000$41,000$40,979 $47,12610159062 - 621500POSTAGE$0$4,850$4,850$4,130$3,182 $3,31410159062 - 622000TELEPHONE$0$2,636$2,636$2,216$1,352 $2,39110159062 - 622400WATER & SEWER$0$49,500$49,500$49,500$51,803 $57,39610159062 - 622500ELECTRIC$0$1,000$1,000$1,000$0 $010159062 - 623500AUTO MILEAGE$0$1,000$1,000$1,000$18 $1,31410159062 - 625000CLEANING$0$1,000$1,000$1,000$0 $010159062 - 626500MOTOR VEHICLE MAINT$0$5,170$5,170$5,170$3,920 $4,79210159062 - 627000EQUIPMENT MAINTENANCE$0$25,000$25,000$25,000$26,327 $25,47210159062 - 627500BUILDING MAINTENANCE$0$100$100$0$0 $010159062 - 627510BUILDINGS-LEASED$0$0$0$0$0 $1610159062 - 628800CONTRACTED SERVICES$0$0$0$18,500$18,233 $18,48110159062 - 628806CONTRACTED SERVICES -ENERGY

$148,516 $131,256 $131,256 $0$145,814 $160,302

$0$500$500$500$445 $7910159063 - 630500OFFICE SUPPLIES$0$8,520$8,520$8,520$7,512 $6,14210159063 - 631500HEATING FUEL$0$720$720$720$0 $14710159063 - 632000GAS & OIL$0$0$0$0$0 $2010159063 - 632501VEHICLE WASH$0$1,200$1,200$1,200$0 $78210159063 - 634500CLOTHING$0$10,000$10,000$10,000$6,234 $6,12210159063 - 636500CLEANING SUPPLIES$0$1,000$1,000$1,000$2,136 $1,46510159063 - 639900MISC SUPPLIES

$21,940 $21,940 $21,940 $0$16,328 $14,757

$0$6,432$6,432$6,432$3,600 $1,20010159064 - 641000RENT$6,432 $6,432 $6,432 $0$3,600 $1,200

$0$450$450$450$25,326 $45010159065 - 650500OFFICE EQUIPMENT$0$2,000$9,700$9,700$6,092 $9,84910159065 - 658000BUILDINGS

$10,150 $10,150 $2,450 $0$31,419 $10,299

$0$72$72$72$72 $7210159088 - 900001TRANSFER OUT$72 $72 $72 $0$72 $72

$694,118 $715,424 $698,013 $0$654,602 $661,407TOTAL CITY BUILDING

36




Line Item Detail


CITY BUILDING

$446,053HOURLY 21 POLICE CUSTODIAN1 BUILDING MAINT SUPERVISOR9 BUILDING MAINTENANCE CUSTODIAN

10159061 - 611000

$86,810SALARY 1 FACILITIES DIRECTOR10159061 - 611500

$3,000OVERTIME 3,000.00 =at1.00 3,00010159061 - 612500

$41,000POSTAGE 41,000.00 =at1.00 41,000Postage - all municipal mail including overnight delivery, tax bills, notices and general mail

10159062 - 621500

$4,850TELEPHONE 2,415.00 =at1.00 2,415Cellphones for staff

150.00 =at12.00 1,800Conversant - Switchboard and Fax Line Charges

35.00 =at1.00 35Foreign Language Translation - Annual Renewal Fee

12.00 =at50.00 600Internet Charges

10159062 - 622000

$2,636WATER & SEWER 236.00 =at1.00 236REDBANK HUB

200.00 =at12.00 2,400Service at City Hall & City Hall Annex10159062 - 622400

$49,500ELECTRIC 285.00 =at12.00 3,420Service at 41 Thomas Street (Annex)

1,100.00 =at12.00 13,200Service at City Hall

2,630.00 =at12.00 31,560Solar Accounts -Surcharge

1,320.00 =at1.00 1,320Various Other Electical

10159062 - 622500

$1,000AUTO MILEAGE 1,000.00 =at1.00 1,000MILEAGE10159062 - 623500

$1,000CLEANING 1,000.00 =at1.00 1,000Miscellaneous Other Cleanings10159062 - 625000

$1,000MOTOR VEHICLE MAINT 1,000.00 =at1.00 1,000Pick Up TruckNissan Leaf

10159062 - 626500

37




Line Item Detail


$5,170EQUIPMENT MAINTENANCE 120.00 =at1.00 120Fire Extinguisher Inspections

1,750.00 =at1.00 1,750Generator Annual Maintenance

300.00 =at1.00 300Maintenance on postage machine auto feeder - E570

425.00 =at4.00 1,700Postage Meter (quarterly)

500.00 =at1.00 500Postage Meter Various

800.00 =at1.00 800Repair of custodial equipment

10159062 - 627000

$25,000BUILDING MAINTENANCE 5,000.00 =at1.00 5,000Boiler Service

600.00 =at1.00 600City Hall HUB Detention Basin Annual Inspection

1,500.00 =at1.00 1,500Electrical Maintenance City Hall

300.00 =at1.00 300Elevator Inspection

500.00 =at4.00 2,000Elevator maintenance

1,000.00 =at1.00 1,000Fire Alarm Maintenance Contract

1,500.00 =at1.00 1,500HVAC

12,500.00 =at1.00 12,500Repairs & General Maintenance

600.00 =at1.00 600Security alarm maintenance

10159062 - 627500

$100BUILDINGS-LEASED 50.00 =at2.00 100Boiler Certificate at Roosevelt and Hutchins10159062 - 627510

$0CONTRACTED SERVICES -ENERGY

10159062 - 628806

$500OFFICE SUPPLIES 500.00 =at1.00 500MISC. OFFICE SUPPLIES10159063 - 630500

$8,520HEATING FUEL 1.25 =at4,800.00 6,000Natural Gas for City Hall

1.40 =at1,800.00 2,520Natural Gas for City Hall Annex10159063 - 631500

$720GAS & OIL 60.00 =at12.00 720Pick Up Truck10159063 - 632000

$1,200CLOTHING 1,200.00 =at1.00 1,200STAFF UNIFORMS10159063 - 634500

$10,000CLEANING SUPPLIES 200.00 =at1.00 200Medical kit

9,800.00 =at1.00 9,800Soap, paper towels, toilet paper, custodial products, etc.

10159063 - 636500

$1,000MISC SUPPLIES 1,000.00 =at1.00 1,000Keys, hardware items, small repair parts10159063 - 639900

38




Line Item Detail


$6,432RENT 236.00 =at12.00 2,832Record Storage / Monthly fee & Access fees

300.00 =at12.00 3,600REDBANK HUB10159064 - 641000

$450OFFICE EQUIPMENT 450.00 =at1.00 450Industrial Vacuum cleaner10159065 - 650500

$2,000BUILDINGS 2,000.00 =at1.00 2,000PAINTING, CARPETING, CITY HALL UPDATES10159065 - 658000

$72TRANSFER OUT 72.00 =at1.00 72Avaya Replacement1 Phone @ $6 x 12 months

10159088 - 900001

$698,013TOTAL CITY BUILDING

39



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

POLICE DEPARTMENT

$0$3,779,736$3,917,450$3,778,467$3,303,505 $3,598,77810263061 - 611000HOURLY$0$43,500$43,500$43,500$34,319 $21,01610263061 - 611100SCHOOL CROSSING GUIDES$0$40,000$40,000$50,000$46,920 $21,94010263061 - 611300POLICE IN-SERVICE TRAINING$0$30,000$30,000$23,500$17,634 $19,21310263061 - 611400POLICE COURT APPEARANCES$0$202,700$206,755$200,182$184,419 $199,15810263061 - 611500SALARY$0$335,000$350,000$325,000$350,214 $325,20910263061 - 612500OVERTIME

$4,420,649 $4,587,705 $4,430,936 $0$3,937,010 $4,185,313

$0$6,160$6,160$6,160$5,637 $4,34010263062 - 620500PRINTING & BINDING$0$40,200$40,200$39,160$31,515 $39,64010263062 - 622000TELEPHONE$0$1,080$1,080$1,080$1,190 $1,06310263062 - 622400WATER & SEWER$0$9,840$9,840$8,880$9,137 $9,41610263062 - 622500ELECTRIC$0$2,075$3,710$3,710$1,379 $1,40010263062 - 624500SUBSCRIPTIONS$0$2,000$2,000$2,000$893 $73510263062 - 625000CLEANING$0$1,200$1,200$1,200$-1,400 $3,82510263062 - 626500MOTOR VEHICLE MAINT$0$36,610$67,460$67,460$38,810 $39,83910263062 - 627000EQUIPMENT MAINTENANCE$0$7,500$7,500$7,500$20,582 $82710263062 - 627100RADIO MAINTENANCE$0$25,000$37,356$31,000$50,753 $10,54710263062 - 627500BUILDING MAINTENANCE$0$5,000$5,000$5,000$5,261 $4,83110263062 - 628000CRIMINAL INVESTIGATION$0$51,163$51,163$46,403$41,426 $41,14810263062 - 628800CONTRACTED SERVICES$0$54,150$54,150$60,150$41,335 $106,44510263062 - 629000TRAINING

$279,703 $286,819 $241,978 $0$246,519 $264,056

$0$6,000$6,000$6,000$7,386 $9,80010263063 - 630500OFFICE SUPPLIES$0$27,900$27,900$27,900$23,397 $18,07210263063 - 631500HEATING FUEL$0$73,398$73,398$74,958$76,235 $73,74610263063 - 632000GAS & OIL$0$9,500$9,500$9,500$9,249 $6,89710263063 - 632500TIRES$0$7,500$7,500$3,500$2,351 $7,13410263063 - 632501VEHICLE WASH$0$49,115$49,115$53,765$59,862 $56,35610263063 - 634500CLOTHING$0$3,000$3,000$5,400$4,290 $1,95810263063 - 635000MEDICAL & LAB SUPPLIES$0$43,166$43,166$31,850$36,192 $39,34110263063 - 635800PUBLIC SAFETY SUPPLIES$0$2,000$2,000$2,000$2,026 $1,29910263063 - 636000SMALL TOOLS$0$2,900$2,900$2,900$2,901 $3,14610263063 - 636500CLEANING SUPPLIES$0$6,000$6,000$6,000$6,187 $6,57910263063 - 637100ANIMAL SUPPLIES$0$30,000$30,000$30,000$34,054 $29,96910263063 - 638600VEHICLE SUPPLIES

$253,773 $260,479 $260,479 $0$264,132 $254,295


40



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

$0$1,500$1,500$1,500$1,589 $81010263065 - 650400COMPUTER HARDWARE$0$152,880$192,230$190,330$70,832 $200,19110263065 - 651000MOTOR VEHICLES$0$8,000$8,000$18,588$0 $13,96010263065 - 652500PUBLIC SAFETY EQUIPMENT$0$14,000$14,000$12,000$0 $65010263065 - 652800COMMUNICATIONS EQUIPMENT

$222,418 $215,730 $176,380 $0$72,421 $215,611

$0$10,808$10,808$10,808$12,908 $12,90810263088 - 900001TRANSFER OUT$10,808 $10,808 $10,808 $0$12,908 $12,908

$5,195,146 $5,369,336 $5,128,376 $0$4,540,440 $4,940,565TOTAL POLICE DEPARTMENT

41




Line Item Detail


POLICE DEPARTMENT

$3,779,736HOURLY 4 POLICE LIEUTENANTS7 POLICE SERGEANT

36 POLICE PATROL2 POLICE DETECTIVE1 POLICE MECHANIC1 ANIMAL CONTROL OFFICER1 MDEA-PATROL4 POLICE PATROL AS OF 7/1/ 20082 PUBLIC SAFETY ADMIN ASSISTANT1 POLICE ADMIN. INFO ASSISTANT1 BEHAVIORAL HEALTH LIASON

10263061 - 611000

$43,500SCHOOL CROSSING GUIDES 10263061 - 611100

$40,000POLICE IN-SERVICE TRAINING

40,000.00 =at1.00 40,000GENERAL IN-SERVICE TRAINING10263061 - 611300

$30,000POLICE COURT APPEARANCES

10263061 - 611400

$202,700SALARY 1 POLICE CHIEF1 DEPUTY POLICE CHIEF

10263061 - 611500

$335,000OVERTIME 10263061 - 612500

$6,160PRINTING & BINDING 1,000.00 =at1.00 1,000Complaint forms

1,000.00 =at1.00 1,000Computer paper

150.00 =at1.00 150Evidence cards

750.00 =at1.00 750Informational pamphlets

1,560.00 =at1.00 1,560Law books

500.00 =at1.00 500Parking ticket paper

100.00 =at1.00 100Property bags

100.00 =at1.00 100Property tags

50.00 =at1.00 50Scheduling Calendars

750.00 =at1.00 750Stationary & Envelopes

200.00 =at1.00 200Warning cards

10263062 - 620500

42




Line Item Detail


$40,200TELEPHONE 2,350.00 =at12.00 28,200Cellphones and Cruiser Modems/annual fee

500.00 =at13.00 6,500Contractual Cellphone Stipends

100.00 =at1.00 100Internet

300.00 =at12.00 3,600OFFICE PHONES

150.00 =at12.00 1,800Secured Communications-Special agreement rateFee to allow secure and encripted communications to mobile devices

10263062 - 622000

$1,080WATER & SEWER 90.00 =at12.00 1,080Water and sewer usage at Polic10263062 - 622400

$9,840ELECTRIC 820.00 =at12.00 9,840Monthly electrical costs10263062 - 622500

$2,075SUBSCRIPTIONS 100.00 =at1.00 100 Accreditation Standards

26.00 =at25.00 650Ferdico Title 17A (criminal st

26.00 =at25.00 650Ferdico Title 29A (traffic law

400.00 =at1.00 400Investigative Publications

55.00 =at5.00 275Law Enforcement Officer's Manu

10263062 - 624500

$2,000CLEANING 5.00 =at400.00 2,000Cleaning10263062 - 625000

$1,200MOTOR VEHICLE MAINT 1,200.00 =at1.00 1,200Body repair and painting to vehicles not covered by insurance

10263062 - 626500

$36,610EQUIPMENT MAINTENANCE 2,830.00 =at2.00 5,660 ALPR Maintanence

5,665.00 =at1.00 5,665 Coplgic on-line Crime Reporting Maintenance

3,400.00 =at1.00 3,400 Electronic Parking Ticket Maintanence

5,000.00 =at1.00 5,000 Power DMS Maintenance

3,810.00 =at1.00 3,810 Tele-Staff Scheduling Maintenance

3,500.00 =at1.00 3,500Computer Hardware Maintenance

5,665.00 =at1.00 5,665In-Car Video Maintenance

415.00 =at1.00 415Partial cost for Share File Maintenance with Cumberland County

1,360.00 =at2.00 2,720Photocopier Maintenance (cost per copy contract)

775.00 =at1.00 775State Open Fox Messenger

10263062 - 627000

$7,500RADIO MAINTENANCE 7,500.00 =at1.00 7,500Radio Repairs10263062 - 627100

43




Line Item Detail


$25,000BUILDING MAINTENANCE 7,000.00 =at1.00 7,000 Furnance/Heat/AC Maintenance and Repair

3,000.00 =at1.00 3,000 Permits, Inspections and Licenses

2,000.00 =at1.00 2,000Electrical Repairs

9,000.00 =at1.00 9,000General Building Repairs and Maintenance

4,000.00 =at1.00 4,000Plumbing RepairsIncrease in vendor costs

10263062 - 627500

$5,000CRIMINAL INVESTIGATION 800.00 =at1.00 800Other Crime investigation costs

350.00 =at12.00 4,200West Law Updates10263062 - 628000

$51,163CONTRACTED SERVICES 1,400.00 =at1.00 1,400 Annual contribution to the Trauma Intervention Program for services provided to the community.

100.00 =at10.00 1,000 Blood Tech Services

2,500.00 =at1.00 2,500 Physical Fitness Program

4,760.00 =at1.00 4,760All Traffic Solutions Maintenance (2 StatTrak & 2 Speed Trailers)

35,753.00 =at1.00 35,753Animal Refuge League fee for services

1,000.00 =at1.00 1,000Code Red - 5 x 10,000 calls

250.00 =at1.00 250Disposal fees for animal carcasses

2,500.00 =at1.00 2,500Emergency Veterinary Care

2,000.00 =at1.00 2,000Youth Activities and Youth Diversion Programs

10263062 - 628800

$54,150TRAINING 1,600.00 =at1.00 1,600 Accreditation Conference

1,350.00 =at1.00 1,350 Guardian Video Training Program

1,700.00 =at1.00 1,700Annual IACP Conference and Training

3,200.00 =at1.00 3,200District 2 in-service training

3,300.00 =at1.00 3,300In-service training at MCJA

3,000.00 =at3.00 9,000New officer training at MCJA

1,000.00 =at1.00 1,000Polygraph Training

6,000.00 =at1.00 6,000Specialized training by FBI, IACP and other law enforcement entities

6,500.00 =at1.00 6,500Specialized Unit Training

500.00 =at1.00 500SPTV Filming of Training Sessions

20,000.00 =at1.00 20,000Trained Officer Reimbursement (Bluepin Hire)

10263062 - 629000

$6,000OFFICE SUPPLIES 6,000.00 =at1.00 6,000Office supplies for 53 sworn officers and 7 civilian employees

10263063 - 630500

$27,900HEATING FUEL 3.00 =at800.00 2,400Heating oil for Police Garage

2.50 =at10,200.00 25,500Heating oil for Police Station10263063 - 631500

44




Line Item Detail


$73,398GAS & OIL 1.92 =at650.00 1,248 Diesel for police fleet vehicles

1.85 =at39,000.00 72,150Gasoline for police fleet vehicles10263063 - 632000

$9,500TIRES 9,500.00 =at1.00 9,500Replacement tires for marked and unmarked cruisers10263063 - 632500

$7,500VEHICLE WASH 10263063 - 632501

$49,115CLOTHING 300.00 =at1.00 300 Mechanic uniforms

500.00 =at1.00 500Animal Control Officer uniform and accessories

825.00 =at3.00 2,475Body Armor

430.00 =at13.00 5,590Contractual clothing allowance for Command and Supervisors

500.00 =at44.00 22,000Contractual clothing allowance for Patrol Officers

500.00 =at1.00 500Crossing Guides clothing and safety equipment

350.00 =at5.00 1,750Dress uniforms and accessories

200.00 =at5.00 1,000Foul Weather Gear

3,000.00 =at1.00 3,000Leather and nylon gear

2,000.00 =at3.00 6,000New officers issued uniforms and related accessories

3,000.00 =at1.00 3,000Replacement of damaged uniform and accessories

3,000.00 =at1.00 3,000Specialized Unit Uniforms

10263063 - 634500

$3,000MEDICAL & LAB SUPPLIES 3,000.00 =at1.00 3,000Various Medical Supplies10263063 - 635000

$43,166PUBLIC SAFETY SUPPLIES 31,316.00 =at1.00 31,316Ammunition, targets & cleaning

500.00 =at1.00 500Animal Control supplies

100.00 =at1.00 100Animal Disposable Fees

2,250.00 =at1.00 2,250Crime lab supplies

1,500.00 =at1.00 1,500Cruiser trunk supplies

400.00 =at1.00 400DVD's, CDRs and other digital media

1,000.00 =at1.00 1,000Equipment Repair and Maintenance

2,000.00 =at1.00 2,000Evidence Technician supplies

500.00 =at1.00 500Identi-kit rental

600.00 =at1.00 600O.C. spray

500.00 =at1.00 500Recharging/Replacing fire exti

2,200.00 =at1.00 2,200Specialty Unit Equipment

300.00 =at1.00 300Supply of batteries

10263063 - 635800

45




Line Item Detail


$2,000SMALL TOOLS 10263063 - 636000

$2,900CLEANING SUPPLIES 10263063 - 636500

$6,000ANIMAL SUPPLIES 2,000.00 =at3.00 6,000Costs for Three Dogs10263063 - 637100

$30,000VEHICLE SUPPLIES 10263063 - 638600

$7,795DUES & MEMBERSHIPS 50.00 =at1.00 50Animal Control Officer Association

4,595.00 =at1.00 4,595Annual Accreditation Fees(CALEA)

250.00 =at1.00 250Annual State Acceditation fee(MLEAP)

300.00 =at1.00 300Departmental membership for NESPIN

125.00 =at4.00 500FBI/NA dues for Administrative Staff

175.00 =at5.00 875IACP dues for Administrative Staff

75.00 =at1.00 75International Association of Identification

200.00 =at5.00 1,000Maine Chiefs dues for Administrative Staff

150.00 =at1.00 150Polygraph Association Membership

10263064 - 642000

$1,500COMPUTER HARDWARE 1,500.00 =at1.00 1,500Computer Related Equipment10263065 - 650400

$152,880MOTOR VEHICLES 41,500.00 =at3.00 124,5003 Ford Utility Hybrid (Line Vehicle)

2,400.00 =at4.00 9,600Extended Warranty 5 yrs/100,000 miles

2,500.00 =at4.00 10,000Fit-Up of new cruicers

2,195.00 =at4.00 8,780Gun Vaults for new cruisers

10263065 - 651000

$8,000PUBLIC SAFETY EQUIPMENT 8,000.00 =at1.00 8,000MARC Training Equipment10263065 - 652500

$14,000COMMUNICATIONS EQUIPMENT

7,000.00 =at2.00 14,000MOTOROLA RADIOS10263065 - 652800

$0OTHER EQUIPMENT 10263065 - 656000

46




Line Item Detail


$10,808TRANSFER OUT 72.00 =at39.00 2,808Avaya Replacement39 Phone @ $6 x 12 months

5,000.00 =at1.00 5,000Body Armor Replacement Reserve

3,000.00 =at1.00 3,000Photocopiers - Equipment Reserve

10263088 - 900001

$5,128,376TOTAL POLICE DEPARTMENT

47



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

FIRE DEPARTMENT

$0$3,946,415$4,022,363$3,923,767$3,606,056 $3,817,18310264061 - 611000HOURLY$0$454,475$463,564$450,998$416,697 $436,44410264061 - 611500SALARY$0$385,000$385,000$385,000$347,774 $398,63210264061 - 612500OVERTIME$0$80,000$85,000$85,000$79,098 $71,94110264061 - 613000CALL COMPANIES$0$2,000$4,000$4,000$2,000 $2,00010264061 - 614000EDUC/PHYS INCENTIVE

$4,848,765 $4,959,927 $4,867,890 $0$4,451,625 $4,726,200

$0$2,500$2,500$2,500$1,580 $76410264062 - 620500PRINTING & BINDING$0$25,200$25,200$24,070$18,695 $18,35510264062 - 622000TELEPHONE$0$194,568$193,680$193,680$182,443 $188,93010264062 - 622400WATER & SEWER$0$46,350$46,350$39,350$40,791 $39,30310264062 - 622500ELECTRIC$0$263$263$263$393 $31510264062 - 624500SUBSCRIPTIONS$0$0$0$0$0 $1,69910264062 - 625000CLEANING$0$8,000$8,000$8,000$0 $1,25810264062 - 625500MEDICAL SERVICES$0$0$1,800$1,000$275 $30310264062 - 626000EQUIPMENT RENTAL$0$80,000$80,000$80,000$89,601 $56,24510264062 - 626500MOTOR VEHICLE MAINT$0$26,100$26,100$25,500$21,278 $34,78910264062 - 627000EQUIPMENT MAINTENANCE$0$10,000$10,000$10,000$10,814 $8,97910264062 - 627100RADIO MAINTENANCE$0$50,000$50,000$50,000$172,145 $42,73410264062 - 627500BUILDING MAINTENANCE$0$78,820$78,820$78,820$75,172 $66,97810264062 - 628800CONTRACTED SERVICES$0$39,300$39,300$39,300$55,404 $31,28010264062 - 629000TRAINING

$552,483 $562,013 $561,101 $0$668,591 $491,931

$0$4,000$4,000$4,000$7,562 $4,89410264063 - 630500OFFICE SUPPLIES$0$41,820$44,970$41,500$40,385 $26,32210264063 - 631500HEATING FUEL$0$35,493$35,493$35,493$40,597 $35,08410264063 - 632000GAS & OIL$0$7,000$7,000$7,000$3,568 $10,65810264063 - 632500TIRES$0$2,235$2,235$2,235$30 $9010264063 - 632501VEHICLE WASH$0$1,500$1,500$1,500$1,801 $1,81810264063 - 633500FOOD$0$37,500$37,500$35,000$33,873 $31,18810264063 - 634500CLOTHING$0$40,750$44,500$41,550$38,553 $32,13710264063 - 634510PROTECTIVE GEAR$0$70,000$75,000$70,000$69,855 $61,13210264063 - 635000MEDICAL & LAB SUPPLIES$0$7,000$7,000$7,000$6,443 $4,80210264063 - 635800PUBLIC SAFETY SUPPLIES$0$8,000$8,000$8,000$6,425 $7,12110264063 - 636500CLEANING SUPPLIES$0$5,000$5,000$5,000$5,754 $36,21210264063 - 638600VEHICLE SUPPLIES$0$3,500$3,500$3,500$3,290 $2,41910264063 - 639900MISC SUPPLIES

$261,778 $275,698 $263,798 $0$258,136 $253,878

$0$1,250$1,250$1,250$1,250 $1,25010264064 - 641000RENT

48



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

$0$2,225$2,225$4,725$4,565 $4,79510264064 - 642000DUES & MEMBERSHIPS$0$1,600$1,600$1,600$1,280 $1,52010264064 - 643000CONTRIBUTIONS

$7,575 $5,075 $5,075 $0$7,095 $7,565

$0$25,000$25,000$25,000$772 $29,71610264065 - 652500PUBLIC SAFETY EQUIPMENT$0$26,263$26,476$26,476$12,017 $32,81410264065 - 652800COMMUNICATIONS EQUIPMENT$0$8,816$8,816$8,816$9,143 $9,39210264065 - 659200HOSE

$60,292 $60,292 $60,079 $0$21,933 $71,922

$0$176,584$201,584$176,584$201,584 $201,58410264088 - 900001TRANSFER OUT$176,584 $201,584 $176,584 $0$201,584 $201,584

$5,907,477 $6,064,589 $5,934,527 $0$5,608,964 $5,753,080TOTAL FIRE DEPARTMENT

49




Line Item Detail


FIRE DEPARTMENT

$3,946,415HOURLY 1 HEALTH INSPECTOR3 FIRE DEPARTMENT CAPTAIN9 FIRE LIEUTENANT

52 FIREFIGHTER1 FIRE DEPT ADMIN.SECRETARY1 EMS COORDINATOR1 FIRE INSPECTOR1 FIRE DEPT CUSTODIAN1 FIRE MECHANIC

10264061 - 611000

$454,475SALARY 1 FIRE CHIEFIncludes $4k stipend

4 DEPUTY FIRE CHIEF

10264061 - 611500

$385,000OVERTIME 360,000.00 =at1.00 360,000Overtime

10,000.00 =at1.00 10,000PRO PHOENIX TRAINING

15,000.00 =at1.00 15,000SWAT Team Paramedic Training

10264061 - 612500

$80,000CALL COMPANIES 80,000.00 =at1.00 80,000Call Company Wages10264061 - 613000

$2,000EDUC/PHYS INCENTIVE 2,000.00 =at1.00 2,000Paramedic Certification One Time Incentive10264061 - 614000

$2,500PRINTING & BINDING 2,500.00 =at1.00 2,500Paper, Inspection Forms, Permits, Call Company Payroll & Training Forms

10264062 - 620500

50




Line Item Detail


$25,200TELEPHONE 400.00 =at18.00 7,200Cell Charges for IPads for 5 Engines, 3 Ladders, 3 Ambulances, 5 Staff Cars, 1 Rescue & 1 Marine Unit

530.00 =at7.00 3,710Cell Phone stipends for Staff Officers (4 Deputies, 1 EMS Coordinator, 1 Fire Inspector, and 1 Fire Alarm)

400.00 =at6.00 2,400Cell Phones For 2 Chief Officers, 3 Ambulances, 1 PIO

400.00 =at2.00 800Cellular Aircards (Hot Spots) For 1 Hazmat Unit, & 1 for PageGate

400.00 =at12.00 4,800Conversant/Avaya, Fax Machine, & Long Distance

1,700.00 =at1.00 1,700Telephone Repairs

255.00 =at18.00 4,590Verizon Net fleet GPS tracking for 18 vehicles @ 17.00 per vehicle per month.Finished adding to all vehicles that can accept these

10264062 - 622000

$194,568WATER & SEWER 15,462.00 =at12.00 185,54412 Months Municipal Fire Protection (Hydrant Rental)

752.00 =at12.00 9,02412 Months Water & Sewer Usage For 6 Fire Stations3% Increase per Water Rate Proposal

10264062 - 622400

$46,350ELECTRIC 10,000.00 =at1.00 10,000Cash Corner Station (Main Street)

20,000.00 =at1.00 20,000Central Station (Broadway)

1,850.00 =at1.00 1,850Thornton Heights Station (Union St)

13,200.00 =at1.00 13,200Western Ave Station (James Bakka Drive)

1,300.00 =at1.00 1,300Willard Station (Pillsbury St)

10264062 - 622500

$263SUBSCRIPTIONS 52.00 =at1.00 52Fire Chief Magazine

42.00 =at1.00 42Fire Engineering Magazine

69.00 =at1.00 69Firehouse Lawyer Newsletter

50.00 =at1.00 50Firehouse Magazine

50.00 =at1.00 50Journal Emergency Medicine

10264062 - 624500

$8,000MEDICAL SERVICES 8,000.00 =at1.00 8,000Entrance & Hazardous Materials Physicals For All Personnel

10264062 - 625500

$0EQUIPMENT RENTAL 10264062 - 626000

$80,000MOTOR VEHICLE MAINT 80,000.00 =at1.00 80,000Annual Maintenance For Deparmtment Vehicles10264062 - 626500

51




Line Item Detail


$26,100EQUIPMENT MAINTENANCE 3,000.00 =at1.00 3,000Annual Fire Alarm System Maintanence: Western Ave, Central, Cash Corner, Willard, & Thornton Heights

200.00 =at3.00 600Copier Maintenance

425.00 =at4.00 1,700Emergency Generators Semi-Annual Service (Willard, Central, Cash Corner, Western Ave)

300.00 =at5.00 1,500Fire Alarm Panel Inspections (Willard, Central, Cash Corner, Thornton Heights, Western Ave)

2,800.00 =at1.00 2,800Fire Extinguisher Inspections (Stations and Apparatus)

10,000.00 =at1.00 10,000Maintenance On Equipment Carried On Vehicles

2,000.00 =at1.00 2,000Repairs To SCBA & Related Equipment

4,500.00 =at1.00 4,500SCBA Compressor Maintenance At Western Avenue Station & 1/2 SCBA Compressor Maintenance At Central Station (Joint w/ Cape Elizabeth FD)

10264062 - 627000

$10,000RADIO MAINTENANCE 10,000.00 =at1.00 10,000Moblie Radio, Portable Radio, & Pager Repairs (Not Covered By Contract)

10264062 - 627100

$50,000BUILDING MAINTENANCE 1,500.00 =at1.00 1,500Electrical Upgrades and Repairs as needed

650.00 =at2.00 1,300Elevator Inspections/Maintenance (2 Fire Stations)

40,600.00 =at1.00 40,600General Building Maintenance For 6 Buildings Which Includes: Annual Routine Maintenance (To Including Masonary & Painting Repairs, Repair/Replace Overhead Doors). Emergency Repairs(To Including Windows & Roofs). This Also Covers Replacement Appliances/Furniture As Needed.

550.00 =at6.00 3,300Heating System Annual Service (6 Buildings)

1,100.00 =at3.00 3,300Pest Control (3 Fire Stations)

10264062 - 627500

52




Line Item Detail


$78,820CONTRACTED SERVICES 41,000.00 =at1.00 41,000Ambulance Collection Agency Fees

8,000.00 =at1.00 8,000Fire Alarm Cable Maintenance

4,000.00 =at1.00 4,000Lifepack Maintenance Agreement

5,000.00 =at1.00 5,000Medical Director Stipend

7,200.00 =at1.00 7,200Software Contract For EMS PCR Program

110.00 =at1.00 110Software Contract For Faronics (Deep Freeze)

2,000.00 =at1.00 2,000Software Contract For Firehouse Software

735.00 =at1.00 735Software Contract For IAMRESPONDING

6,000.00 =at1.00 6,000Software Contract For Naviline RMS Software

2,025.00 =at1.00 2,025Software Contract For Power DMS

1,250.00 =at1.00 1,250Trauma Intervention Program

1,500.00 =at1.00 1,500Uniform Cleaning

10264062 - 628800

$39,300TRAINING 38,500.00 =at1.00 38,500Funding For Training For Fulltime and Call Company Firefighters

800.00 =at1.00 800SPTV Filming of Training Sessions For Website/Power DMS

10264062 - 629000

$4,000OFFICE SUPPLIES 4,000.00 =at1.00 4,000General Office Supplies10264063 - 630500

$41,820HEATING FUEL 1.20 =at8,000.00 9,600Cash Corner (Natural Gas)

34,000.00 =at0.05 1,700Natural Gas (5% allocation of MSF)

1.20 =at11,800.00 14,160Natural Gas (Central Station)

1.20 =at8,000.00 9,600Natural Gas (Western Avenue Station)

1.30 =at3,200.00 4,160Natural Gas (Willard Station)

2,600.00 =at1.00 2,600Propane (Thornton Heights Station & Cash Corner Garage)

10264063 - 631500

$35,493GAS & OIL 1.95 =at14,000.00 27,300Diesel Fuel

1.86 =at4,050.00 7,533Gasoline

4.40 =at150.00 660Gasoline for Marine 48 (Boat)

10264063 - 632000

$7,000TIRES 7,000.00 =at1.00 7,000TIRES10264063 - 632500

$2,235VEHICLE WASH 4.00 =at270.00 1,0807.00 =at165.00 1,155

10264063 - 632501

$1,500FOOD 1,500.00 =at1.00 1,500Food10264063 - 633500

53




Line Item Detail


$37,500CLOTHING 37,500.00 =at1.00 37,500Clothing Required For Employees Uniforms, Shoes, & Misc Safety Equipment

10264063 - 634500

$40,750PROTECTIVE GEAR 250.00 =at10.00 2,500 10 Fire Helmets

200.00 =at10.00 2,000 10 Pair Of Fire Boots

1,875.00 =at14.00 26,25014 Sets Of Protective Turnout Gear For Full Time Employees: New Issue & Annual Replacement For Failed Gear

2,000.00 =at5.00 10,0005 Sets Of Protective Turnout Gear For Call Company Employees: New Issue & Annual Replacement For Failed Gear

10264063 - 634510

$70,000MEDICAL & LAB SUPPLIES 62,000.00 =at1.00 62,000Medical Supplies To Stock EMS Units

3,000.00 =at1.00 3,000Medications Not Supplied By Hospitals

5,000.00 =at1.00 5,000Service Contract for stretchers and ambulance lifts

10264063 - 635000

$7,000PUBLIC SAFETY SUPPLIES 6,000.00 =at1.00 6,000350 Gallons Foam

1,000.00 =at1.00 1,000Replacement Rope And Rigging Equipment for High Angle Operations

10264063 - 635800

$8,000CLEANING SUPPLIES 8,000.00 =at1.00 8,000Cleaning Supplies10264063 - 636500

$5,000VEHICLE SUPPLIES 5,000.00 =at1.00 5,000Funding For Purchase & Installation Of Equipment Utilized On Emergency Response Equipment

10264063 - 638600

$3,500MISC SUPPLIES 1,500.00 =at1.00 1,500Fire Education Supplies For Open House & Other Fire Prevention Activities

2,000.00 =at1.00 2,000Misc Purchases

10264063 - 639900

$1,250RENT 1,250.00 =at1.00 1,250Rent For Willard Station (Privately Owned Call Company Station)

10264064 - 641000

$2,225DUES & MEMBERSHIPS 50.00 =at1.00 50Cumberland County Fire Chiefs Membership

225.00 =at1.00 225Interntional Association Of Fire Chiefs Membership

90.00 =at5.00 450Maine State Fire Chiefs

1,500.00 =at1.00 1,500National Fire Protection Assocation (NFPA)

10264064 - 642000

$1,600CONTRIBUTIONS 40.00 =at40.00 1,600Call Companies $40 Per Member10264064 - 643000

54




Line Item Detail


$25,000PUBLIC SAFETY EQUIPMENT 1,000.00 =at15.00 15,000Replacement SCBA Cylinders To Meet NPFA Requirements

5,000.00 =at2.00 10,000SCBA Replacement Units To Purchase Two Units Per Year to Maintain NFPA Requirements

10264065 - 652500

$26,263COMMUNICATIONS EQUIPMENT

8,413.00 =at1.00 8,413Interlocal Payment to Portland for Motorola Subscriber Units

350.00 =at10.00 3,500Replace Motorola Pagers For On Call Employees

4,750.00 =at1.00 4,750Replacement 800 mHz Portable Radios

6,100.00 =at1.00 6,100Replacement 800 mHz Vehicle Radio

1,000.00 =at1.00 1,000Replacement VHF Vehile Radio

2,500.00 =at1.00 2,500Vehilce Communication Equipment To Conduct EMS Field Reporting, Fire Prevention Inspections and Mobile Data Terminals

10264065 - 652800

$8,816HOSE 2.22 =at1,000.00 2,2201000 Feet Of 1 3/4" Hose

3.16 =at500.00 1,580500 Feet Of 2 1/2" Hose

6.27 =at800.00 5,016800 Feet Of 5" Hose w/ 5" Couplings

10264065 - 659200

$176,584TRANSFER OUT 72.00 =at22.00 1,584Avaya Replacement22 Phones @ $6 x 12 months

175,000.00 =at1.00 175,000Fire Vehicle Reserve

10264088 - 900001

$5,934,527TOTAL FIRE DEPARTMENT

55



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

PUBLIC SAFETY COMMUNICATIONS

$0$196,224$199,539$200,266$161,972 $169,45210265061 - 611000HOURLY$0$45,000$45,000$35,000$21,064 $21,92410265061 - 612500OVERTIME

$235,266 $244,539 $241,224 $0$183,036 $191,376

$0$2,112$2,112$2,100$2,009 $1,31010265062 - 622000TELEPHONE$0$2,280$2,280$2,280$1,140 $2,29310265062 - 622400WATER & SEWER$0$6,060$6,060$6,060$5,296 $6,08710265062 - 622500ELECTRIC$0$1,060$1,060$300$539 $1,33110265062 - 627000EQUIPMENT MAINTENANCE$0$4,200$4,200$4,200$0 $010265062 - 627100RADIO MAINTENANCE$0$7,000$7,000$7,000$11,522 $5,41110265062 - 627500BUILDING MAINTENANCE$0$0$0$0$1,268 $8810265062 - 629000TRAINING

$21,940 $22,712 $22,712 $0$21,774 $16,520

$0$0$0$0$40 $010265063 - 634500CLOTHING$0 $0 $0 $0$40 $0

$0$990,754$990,754$893,575$814,855 $797,27410265067 - 672000PORTLAND/S PORTLAND DISPATC$893,575 $990,754 $990,754 $0$814,855 $797,274

$0$10,576$10,576$10,576$576 $57610265088 - 900001TRANSFER OUT$10,576 $10,576 $10,576 $0$576 $576

$1,161,357 $1,268,581 $1,265,266 $0$1,020,281 $1,005,746TOTAL PUBLIC SAFETY COMMUNICATIONS

56




Line Item Detail


PUBLIC SAFETY COMMUNICATIONS

$196,224HOURLY 13 TELECOMMUNICATOR

10265061 - 611000

$45,000OVERTIME 45,000.00 =at1.00 45,000OVERTIME10265061 - 612500

$2,112TELEPHONE 176.00 =at12.00 2,112Local and Long Distance Charges10265062 - 622000

$2,280WATER & SEWER 190.00 =at12.00 2,280Water and Sewer10265062 - 622400

$6,060ELECTRIC 505.00 =at12.00 6,060Monthly Power Bills10265062 - 622500

$1,060EQUIPMENT MAINTENANCE 760.00 =at1.00 760Dispatch Radio Tower Generator Preventative Maintenance

300.00 =at1.00 300Phone Maintenance

10265062 - 627000

$4,200RADIO MAINTENANCE 4,200.00 =at1.00 4,200Two Way Radio Maintenance and repair10265062 - 627100

$7,000BUILDING MAINTENANCE 7,000.00 =at1.00 7,000Sprinkler system, Elevator, lights, routine repairs

10265062 - 627500

$990,754PORTLAND/S PORTLAND DISPATCH

879,397.00 =at1.00 879,397Estimate based on current staffing (shift over to Portland staffing

111,357.00 =at1.00 111,357Interlocal Debt for Radio System

10265067 - 672000


10,000.00 =at1.00 10,000Equipment Reserve Account to replace capital equipment

10265088 - 900001

$1,265,266TOTAL PUBLIC SAFETY COMMUNICATIONS

57



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

CODE ENFORCEMENT DEPARTMENT

$0$302,459$345,562$297,864$211,521 $251,85110266061 - 611000HOURLY$0$87,473$89,222$86,386$69,707 $81,96310266061 - 611500SALARY$0$5,000$5,000$5,000$900 $25,11810266061 - 612000TEMPORARY HELP$0$1,000$1,000$1,000$486 $1,06210266061 - 612500OVERTIME

$390,250 $440,784 $395,932 $0$282,613 $359,994

$0$600$600$500$367 $30510266062 - 620500PRINTING & BINDING$0$3,720$3,720$3,720$3,332 $4,89110266062 - 622000TELEPHONE$0$246$246$0$0 $010266062 - 622400WATER & SEWER$0$3,500$3,500$0$0 $010266062 - 622500ELECTRIC$0$21,500$21,500$21,500$19,805 $18,44810266062 - 622600TRAFFIC LIGHTS$0$74,000$74,000$104,000$116,256 $20,34610266062 - 622700STREET LIGHTS$0$1,000$1,000$1,000$0 $010266062 - 623500AUTO MILEAGE$0$250$250$250$0 $12310266062 - 624500SUBSCRIPTIONS$0$750$1,500$1,500$1,068 $27210266062 - 626500MOTOR VEHICLE MAINT$0$3,500$3,500$0$515 $17310266062 - 627000EQUIPMENT MAINTENANCE$0$4,000$4,000$0$3,023 $010266062 - 627500BUILDING MAINTENANCE$0$2,600$2,600$2,600$128,480 $23,76710266062 - 628800CONTRACTED SERVICES$0$10,000$10,000$0$13,646 $010266062 - 628802CONTRACT SERVICES-ENGINEER$0$3,880$3,880$3,880$60 $010266062 - 629000TRAINING

$138,950 $130,296 $129,546 $0$286,553 $68,325

$0$2,400$2,400$2,000$2,530 $2,72510266063 - 630500OFFICE SUPPLIES$0$3,265$3,265$0$0 $010266063 - 631500HEATING FUEL$0$555$2,054$2,054$916 $77510266063 - 632000GAS & OIL$0$800$800$800$0 $23210266063 - 632500TIRES$0$200$200$200$18 $4610266063 - 632501VEHICLE WASH$0$1,000$1,000$1,000$582 $33210266063 - 634500CLOTHING$0$400$400$400$569 $56910266063 - 635800PUBLIC SAFETY SUPPLIES$0$300$300$300$361 $-64210266063 - 636000SMALL TOOLS$0$1,300$1,300$1,300$41 $46410266063 - 638200BOOKS

$8,054 $11,719 $10,220 $0$5,018 $4,500

$0$510$510$510$150 $20010266064 - 642000DUES & MEMBERSHIPS$510 $510 $510 $0$150 $200

$0$1,200$1,200$1,200$4,366 $3,22210266065 - 650500OFFICE EQUIPMENT$0$3,152$8,928$8,928$4,749 $7,09710266065 - 651000MOTOR VEHICLES

$10,128 $10,128 $4,352 $0$9,115 $10,319

58



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

$0$1,160$1,160$1,160$360 $1,16010266088 - 900001TRANSFER OUT$1,160 $1,160 $1,160 $0$360 $1,160

$549,052 $594,597 $541,720 $0$583,808 $444,499TOTAL CODE ENFORCEMENT DEPARTMENT

59




Line Item Detail


CODE ENFORCEMENT DEPARTMENT

$302,459HOURLY 1 DEPUTY CODE ENFORCEMENT OFF1 BUILDING/PLUMBING INSPECTOR1 HEALTH INSPECTOR1 CODE EN ADMIN ASST1 ASST CE OFF/ELECT INSPECT

10266061 - 611000

$87,473SALARY 1 CE OFFICER/DIV DIRECTOR10266061 - 611500

$5,000TEMPORARY HELP 750.00 =at1.00 750SPCTV charges for televising Board of Appeals meetings.

4,250.00 =at1.00 4,250Temporary help for additional workload and coverage for vacation/sick when adjusting schedules of remaining staff isn't sufficient.

10266061 - 612000

$1,000OVERTIME 400.00 =at1.00 400Board of Appeals Secretary or time-and-a-half after 40 hours in total work week.

600.00 =at1.00 600OVERTIME

10266061 - 612500

$600PRINTING & BINDING 600.00 =at1.00 600MUNIS-integrated permit forms; stationery; envelopes, business cards, permit applications

10266062 - 620500

$3,720TELEPHONE 100.00 =at12.00 1,200 CEO/ DEP CEO smart phone stipend for phone,data, and hotspot.

180.00 =at12.00 2,160Cell phone charges for the Building, Health, and Electrical Inspectors.

30.00 =at12.00 360Phone/Fax Line Charges and Share of Internet Charges.

10266062 - 622000

$246WATER & SEWER 10266062 - 622400

$3,500ELECTRIC 3,500.00 =at1.00 3,500ElectricityIncrease due to Electrical Vehicles

10266062 - 622500

$21,500TRAFFIC LIGHTS 21,500.00 =at1.00 21,500Electricity charge from CMP for traffic signals.10266062 - 622600

$74,000STREET LIGHTS 74,000.00 =at1.00 74,000Street light electricity10266062 - 622700

60




Line Item Detail


$1,000AUTO MILEAGE 1,000.00 =at1.00 1,000MILEAGE FOR EMPLOYEE CONFERENCES AND TRAINING

10266062 - 623500

$250SUBSCRIPTIONS 250.00 =at1.00 250Press Herald NewspaperIncrease in cost for the paper currently cost $235.00

10266062 - 624500

$750MOTOR VEHICLE MAINT 750.00 =at1.00 750Routine maintenance for vehicles10266062 - 626500

$3,500EQUIPMENT MAINTENANCE 10266062 - 627000

$4,000BUILDING MAINTENANCE 4,000.00 =at1.00 4,000General Building Maintenance10266062 - 627500

$2,600CONTRACTED SERVICES 100.00 =at1.00 100ArcEngine annual maintenance fee to enable the Street Opening Staff Member to use the GIS mapping function in Vision.

2,500.00 =at1.00 2,500Other contracted services.

10266062 - 628800


10,000.00 =at1.00 10,000GIS system, signals consulting, noise compliance studies, odor studies, soil or water sampling, etc

10266062 - 628802

$3,880TRAINING 1,500.00 =at1.00 1,500MBOIA CONFERENCE & LODGING

80.00 =at16.00 1,280MBOIA QUARTERLY TRAININGSFALL TRAINING

200.00 =at1.00 200MFCA/MBOIA ANNUAL CONFERENCE

150.00 =at1.00 150MMA CONFERENCES

750.00 =at1.00 750NEBOEA CONFERENCE

10266062 - 629000

$2,400OFFICE SUPPLIES 2,400.00 =at1.00 2,400Paper, pens, pencils, toner, misc. office supplies.10266063 - 630500

$3,265HEATING FUEL 10266063 - 631500

$555GAS & OIL 1.82 =at250.00 455Gasoline for Code vehicle

100.00 =at1.00 100Oil for Code vehicle:10266063 - 632000

$800TIRES 800.00 =at1.00 800Tires for Code vehicles.10266063 - 632500

$200VEHICLE WASH 200.00 =at1.00 20010266063 - 632501

61




Line Item Detail


$1,000CLOTHING 1,000.00 =at1.00 1,000Clothing and shoes needed by the Code Staff10266063 - 634500

$400PUBLIC SAFETY SUPPLIES 400.00 =at1.00 400Safety & testing equipment for (4) Inspectors.Safety glasses, hard hats, tool /equipment cleaning,

10266063 - 635800

$300SMALL TOOLS 300.00 =at1.00 300Small tools for Electrical Inspector & Health Inspector

10266063 - 636000

$1,300BOOKS 1,300.00 =at1.00 1,300Purchase of building code, electrical code and other manuals.Every 3 years ICC Books need to be purchased. 2021 falls at the 3rd year mark.

10266063 - 638200

$510DUES & MEMBERSHIPS 100.00 =at1.00 100Electrician's license

135.00 =at1.00 135International Assoc. of Electrical Inspectors for the Electrical Inspector

135.00 =at1.00 135International Code Council membership for the Building Inspector

35.00 =at4.00 140Maine Building Official & Inspectors Assoc. membership for Building Inspector, Back-up Plumbing Inspector, Electrical Inspector and Code Enforcement Officer.Additional members due to cross training in the code department

10266064 - 642000

$1,200OFFICE EQUIPMENT 300.00 =at4.00 1,200Portable printers for code inspectors to print violations and defiencies at inpsections.

10266065 - 650500

$3,152MOTOR VEHICLES 394.00 =at8.00 3,152Lease Payments for Electric VehicleProjected new cost for new lease of electric vehicle.

10266065 - 651000


800.00 =at1.00 800Equipment Reserve - Copier

10266088 - 900001

$541,720TOTAL CODE ENFORCEMENT DEPARTMENT

62



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

CIVIL SERVICE

$0$17,625$17,625$17,900$17,750 $10,20010268062 - 628800CONTRACTED SERVICES$17,900 $17,625 $17,625 $0$17,750 $10,200

$0$120$120$120$0 $14210268063 - 630500OFFICE SUPPLIES$120 $120 $120 $0$0 $142

$18,020 $17,745 $17,745 $0$17,750 $10,342TOTAL CIVIL SERVICE

63




Line Item Detail


CIVIL SERVICE

$17,625CONTRACTED SERVICES 625.00 =at13.00 8,12513 Professional Job Assessments for new PoliceOfficers and Firefighters @ $625

500.00 =at1.00 500Legal Services

9,000.00 =at1.00 9,000Testing materials for entrance and promotional exams - @ $ 9000 plus secure mailings

10268062 - 628800

$120OFFICE SUPPLIES 120.00 =at1.00 120Stationery and envelopes10268063 - 630500

$17,745TOTAL CIVIL SERVICE

64


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

PUBLIC WORKS - ADMINISTRATION$0$49,046$50,027$48,437$43,127 $46,107HOURLY 10372061 - 611000

$0$178,379$181,947$176,864$148,523 $168,115SALARY 10372061 - 611500

$0$1,000$1,000$1,000$361 $422OVERTIME 10372061 - 612500

$226,301 $232,974 $228,425 $0$192,010 $214,644$0$500$500$500$59 $0PRINTING & BINDING 10372062 - 620500

$0$7,222$7,222$7,222$8,622 $9,413TELEPHONE 10372062 - 622000

$0$500$500$500$563 $580EQUIPMENT MAINTENANCE 10372062 - 627000

$0$0$0$0$598 $0CONTRACTED SERVICES 10372062 - 628800

$0$5,000$10,000$10,500$1,335 $839TRAINING 10372062 - 629000

$18,722 $18,222 $13,222 $0$11,177 $10,832$0$1,750$1,750$1,750$4,230 $6,389OFFICE SUPPLIES 10372063 - 630500

$0$2,618$2,618$2,590$3,823 $4,119GAS & OIL 10372063 - 632000

$0$416$416$416$0 $0VEHICLE WASH 10372063 - 632501

$4,756 $4,784 $4,784 $0$8,053 $10,508$0$576$576$576$576 $576TRANSFER OUT 10372088 - 900001

$576 $576 $576 $0$576 $576$256,556 $247,007 $0$211,816 $236,560TOTAL ADMINISTRATION $250,355

65


Line Item Detail

Explanation


MANAGER'SBUDGET2021/2022 Account Description

PUBLIC WORKS - ADMINISTRATION

$49,0461 ADMIN ASSISTANT PWD10372061 - 611000HOURLY

$178,3791 PUBLIC WORKS DIRECTOR1 PWD SUPERINTENDANT

10372061 - 611500SALARY

$1,00025.00 =at40.00 Overtime10372061 - 612500OVERTIME

$500500.00 =at1.00 Printed materials: time cards, vehicle stickers, garage cards, etc.

10372062 - 620500PRINTING & BINDING

$7,222318.00 =at17.00 10 mobile phones and 1 i pad

100.00 =at1.00 Long distance

143.00 =at12.00 T1 LINE

10372062 - 622000TELEPHONE

$500500.00 =at1.00 Maintenance of office equipment10372062 - 627000EQUIPMENT MAINTENANCE

$5,0002,000.00 =at1.00 Food for training

500.00 =at1.00 Maine Local Roads Training

2,500.00 =at1.00 Mechanics Training

10372062 - 629000TRAINING

$1,7501,750.00 =at1.00 Office related materials: Paper, pens, filing supplies, etc.

10372063 - 630500OFFICE SUPPLIES

$2,6181.87 =at1,400.00 Fuel for unit 51 (Chevy- four10372063 - 632000GAS & OIL

$4164.00 =at104.0010372063 - 632501VEHICLE WASH

$57672.00 =at8.00 Avaya Replacement8 Phones @ $6 x 12 months

10372088 - 900001TRANSFER OUT

TOTAL ADMINISTRATION $247,007

66


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

PUBLIC WORKS - STREETS & SIDEWALKS$0$759,343$818,525$761,164$692,735 $734,691HOURLY 10372561 - 611000

$0$39,674$40,467$39,168$36,546 $36,930SALARY 10372561 - 611500

$0$10,000$10,000$10,000$3,917 $0TEMPORARY HELP 10372561 - 612000

$0$190,000$190,000$190,000$199,492 $201,701OVERTIME 10372561 - 612500

$1,000,332 $1,058,992 $999,017 $0$932,689 $973,322$0$0$0$0$135 $360TELEPHONE 10372562 - 622000

$0$9,360$9,360$9,360$8,076 $7,652ELECTRIC 10372562 - 622500

$0$220,000$239,600$239,600$171,033 $184,830EQUIPMENT RENTAL 10372562 - 626000

$0$7,500$15,000$10,000$0 $6,614MOTOR VEHICLE MAINT 10372562 - 626500

$0$2,000$2,000$2,000$0 $0RADIO MAINTENANCE 10372562 - 627100

$0$4,788$4,788$4,788$17,428 $6,373BUILDING MAINTENANCE 10372562 - 627500

$0$209,600$209,600$207,500$62,266 $247,938CONTRACTED SERVICES 10372562 - 628800

$473,248 $480,348 $453,248 $0$258,938 $453,768$0$9,200$9,200$9,200$8,749 $7,794HEATING FUEL 10372563 - 631500

$0$84,029$84,029$83,595$64,285 $60,464GAS & OIL 10372563 - 632000

$0$15,000$15,000$15,000$29,681 $14,561TIRES 10372563 - 632500

$0$13,000$13,000$13,000$0 $4,392VEHICLE WASH 10372563 - 632501

$0$10,000$10,000$10,000$9,661 $6,698CLOTHING 10372563 - 634500

$0$1,800$1,800$1,800$1,396 $526SMALL TOOLS 10372563 - 636000

$0$2,500$2,500$2,500$5,433 $5,269CLEANING SUPPLIES 10372563 - 636500

$0$250,000$291,150$314,650$245,341 $202,749CONSTRUCTION SUPPLIES 10372563 - 638500

$0$220,140$220,140$210,140$273,504 $264,867VEHICLE SUPPLIES 10372563 - 638600

$0$800$800$800$0 $47WELDING SUPPLIES 10372563 - 638700

$0$3,885$3,885$3,885$7,933 $1,093BUILDING MAINT SUPPLIES 10372563 - 638800

$0$35,000$35,000$35,000$37,131 $43,190MISC SUPPLIES 10372563 - 639900

$699,570 $686,504 $645,354 $0$683,114 $611,650$0$630$630$570$0 $0DUES & MEMBERSHIPS 10372564 - 642000

$570 $630 $630 $0$0 $0$0$9,000$9,000$9,000$3,594 $1,514MOTOR VEHICLES 10372565 - 651000

$0$575,000$625,000$625,000$915,422 $864,446HIGHWAY MAINTENANCE 10372565 - 651600

$0$100,000$100,000$100,000$2,685 $111,501SIDEWALK MAINTENANCE 10372565 - 651610

$734,000 $734,000 $684,000 $0$921,701 $977,461

67


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

$2,960,474 $2,782,249 $0$2,796,442 $3,016,201TOTAL STREETS & SIDEWALKS $2,907,720

68


Line Item Detail

Explanation



PUBLIC WORKS - STREETS & SIDEWALKS

$759,3431 PWD FOREMAN13 PWD EQ OP I/TRUCK DRIVER1 PWD EQUIP OPERATOR II

10372561 - 611000HOURLY

$39,6741 WRP ENGINEER CIVIL/TRANSPORTA10372561 - 611500SALARY

$10,00010,000.00 =at1.00 Seasonal staff positions for yearly operations10372561 - 612000TEMPORARY HELP

$190,000190,000.00 =at1.00 Overtime - S/S/F - Paving & sidewalks.Winter - snow

10372561 - 612500OVERTIME

$9,360780.00 =at12.00 Municipal Services Facility (24%) Allocation10372562 - 622500ELECTRIC

$220,0008,400.00 =at1.00 Dozer rental for snow dump & compost pile

190.00 =at800.00 Loader rental for winter snow operations

1,400.00 =at24.00 Per contract to secure loders for 4 months

-10,000.00 =at1.00 Snow Removal Allocation to TIFs

80.00 =at450.00 Truck rental for winter snow operations

10372562 - 626000EQUIPMENT RENTAL

$7,5005,000.00 =at1.50 Painting trucks10372562 - 626500MOTOR VEHICLE MAINT

$2,0002,000.00 =at1.00 Maintenance of radios in fleet10372562 - 627100RADIO MAINTENANCE

$4,7888,000.00 =at0.20 Building maintenance

5,940.00 =at0.20 Fire Systems Maintenance

600.00 =at0.20 Fuel Tank Inspection

800.00 =at0.20 Generator Annual Maintenance

8,600.00 =at0.20 HVAC Annual Maintenance

10372562 - 627500BUILDING MAINTENANCE

$209,60010,000.00 =at1.00 Flaggers

50,000.00 =at1.00 Line stripe streets, lane markings, etc.

2,500.00 =at1.00 Police services

20,000.00 =at1.00 Street Light Maintenance

2,100.00 =at1.00 Time clock Software

100,000.00 =at1.00 Traffic Signal Maintenance

5,000.00 =at1.00 Transfer Station Software

2,500.00 =at8.00 Weed control (4 applications)

10372562 - 628800CONTRACTED SERVICES

$9,20040,000.00 =at0.23 Natural Gas (23% allocation of MSF)10372563 - 631500HEATING FUEL

69


Line Item Detail

Explanation



$84,0291.95 =at30,000.00 Diesel fuel

13,000.00 =at1.00 Lubricating oils and grease

1.87 =at6,700.00 Unleaded gasoline

10372563 - 632000GAS & OIL

$15,00015,000.00 =at1.00 Repair and replacement of tires and tubes.10372563 - 632500TIRES

$13,0004.00 =at884.007.00 =at1,352.00

10372563 - 632501VEHICLE WASH

$10,00010,000.00 =at1.00 Uniforms, foul weather gear, boots & saftey vests10372563 - 634500CLOTHING

$1,8001,800.00 =at1.00 Shovels, rakes, etc.10372563 - 636000SMALL TOOLS

$2,5002,500.00 =at1.00 Cleaning supplies for PW building10372563 - 636500CLEANING SUPPLIES

$250,00010.00 =at50.00 Calcium Flakes

81,000.00 =at1.00 Cold Patch, Hot Mix, Gravel

1.20 =at10,000.00 Ice Ban De-icer

110.00 =at25.00 Manhole Risers for streets

52.00 =at2,500.00 Rock Salt

9.50 =at2,500.00 Sand -Winter Sanding Operations

10372563 - 638500CONSTRUCTION SUPPLIES

$220,140210,000.00 =at1.00 Cost of parts and repairs to maintain fleet and equipment

845.00 =at12.00 Fleet GPS

10372563 - 638600VEHICLE SUPPLIES

$800800.00 =at1.00 General tank supply10372563 - 638700WELDING SUPPLIES

$3,8853,885.00 =at1.00 Building Maintenance Supplies10372563 - 638800BUILDING MAINT SUPPLIES

$35,00035,000.00 =at1.00 Street sign materials, sign posts, blanks, etc.10372563 - 639900MISC SUPPLIES

$630210.00 =at3.00 Apwa Membership for Director and Superintendent10372564 - 642000DUES & MEMBERSHIPS

$9,0004,000.00 =at1.00 Diagnostics software updates for vehicles

5,000.00 =at1.00 TRAILER FOR HAULING PAVING EQUIPMENTENCUMBER BALANCE FROM FY20 TO HELP OFFSET COST, TOTAL C

10372565 - 651000MOTOR VEHICLES

$575,000575,000.00 =at1.00 Paving10372565 - 651600HIGHWAY MAINTENANCE

$100,000100,000.00 =at1.0010372565 - 651610SIDEWALK MAINTENANCE

70


Line Item Detail

Explanation



TOTAL STREETS & SIDEWALKS $2,782,249

71


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

PUBLIC WORKS - RUBBISH DISPOSAL$0$4,800$4,800$4,800$1,445 $863ADVERTISING 10372662 - 621000

$0$1,411,512$1,411,512$1,384,440$1,298,806 $1,338,980SOLID WASTE DISPOSAL 10372662 - 628100

$0$107,275$107,275$107,100$31,524 $95,192RECYCLING WASTE DISPOSAL 10372662 - 628101

$1,496,340 $1,523,587 $1,523,587 $0$1,331,774 $1,435,034$0$25,000$25,000$20,000$33,790 $23,077HOUSEHOLD SUPPLIES 10372663 - 635500

$20,000 $25,000 $25,000 $0$33,790 $23,077$0$7,300$7,300$7,000$6,999 $7,145OTHER EQUIPMENT 10372665 - 656000

$7,000 $7,300 $7,300 $0$6,999 $7,145$1,555,887 $1,555,887 $0$1,372,563 $1,465,256TOTAL RUBBISH DISPOSAL $1,523,340

72


Line Item Detail

Explanation



PUBLIC WORKS - RUBBISH DISPOSAL

$4,8003,000.00 =at1.00 Advertising and promotion of the recycling program

225.00 =at8.00 Advertising costs during snowstorms10372662 - 621000ADVERTISING

$1,411,512200.00 =at100.00 (4) Food Waste Collection Sites - 2x Week Pick up and Transportation to Ecomaine

2,500.00 =at1.00 E WASTE PROGRAM

76.50 =at6,000.00 Tipping Fee ecomaine-MSW

76,531.00 =at12.00 Weekly curbside collection of solid waste/recyclable material.(COLA 2.5% increase estimate)

970.00 =at12.00 Weekly dumpster pick up

10372662 - 628100SOLID WASTE DISPOSAL

$107,27576.50 =at350.00 Contamination 350 Tons @ $76/ton

35.00 =at2,300.00 Tipping Fee ecomaine-Recycling10372662 - 628101RECYCLING WASTE DISPOSAL

$25,00025,000.00 =at1.00 Rubbish Bin parts/replacement10372663 - 635500HOUSEHOLD SUPPLIES

$7,3007,300.00 =at1.00 Recollect Software10372665 - 656000OTHER EQUIPMENT

TOTAL RUBBISH DISPOSAL $1,555,887

73


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

PUBLIC WORKS - PUBLIC WORKS VEHICLE MAINT$0$209,638$256,552$208,487$182,991 $206,761HOURLY 10372761 - 611000

$0$32,240$32,240$32,240$26,285 $31,437OVERTIME 10372761 - 612500

$240,727 $288,792 $241,878 $0$209,276 $238,198$0$0$0$0$0 $180TELEPHONE 10372762 - 622000

$0$10,800$10,800$10,800$10,177 $6,266WATER & SEWER 10372762 - 622400

$0$9,360$9,360$9,360$11,064 $8,418ELECTRIC 10372762 - 622500

$0$8,000$8,000$8,000$6,496 $7,459CLEANING 10372762 - 625000


$32,948 $32,948 $32,948 $0$38,265 $27,426$0$8,800$8,800$8,800$11,525 $7,815HEATING FUEL 10372763 - 631500

$0$364$364$364$0 $0VEHICLE WASH 10372763 - 632501

$0$1,000$1,000$1,000$695 $1,205CLOTHING 10372763 - 634500

$0$4,000$4,000$4,000$9,166 $3,545SMALL TOOLS 10372763 - 636000

$0$5,000$5,000$5,000$3,863 $2,318WELDING SUPPLIES 10372763 - 638700

$19,164 $19,164 $19,164 $0$25,249 $14,882$0$3,775$3,775$3,775$3,775 $3,775OTHER EQUIPMENT 10372765 - 656000

$3,775 $3,775 $3,775 $0$3,775 $3,775$344,679 $297,765 $0$276,564 $284,282TOTAL PUBLIC WORKS VEHICLE

MAINT$296,614

74


Line Item Detail

Explanation



PUBLIC WORKS - PUBLIC WORKS VEHICLE MAINT

$209,6381 PWD MECHANIC HELPER1 MECHANIC II2 MECHANIC I

10372761 - 611000HOURLY

$32,24032,240.00 =at1.00 Overtime1,151 hours @ 28 = 32,240

10372761 - 612500OVERTIME

$10,800900.00 =at12.00 12 Months estimated water and sewer usageVehicle Wash Impact

10372762 - 622400WATER & SEWER

$9,360780.00 =at12.00 Municipal Services Facility (24% Allocation)10372762 - 622500ELECTRIC

$8,0008,000.00 =at1.00 Cleaning costs of mechanics uniforms10372762 - 625000CLEANING

$4,7888,000.00 =at0.20 Building Maintenance






$8,8000.22 =at40,000.00 Natural Gas (22% allocation of MSF)10372763 - 631500HEATING FUEL

$3647.00 =at52.0010372763 - 632501VEHICLE WASH

$1,0001,000.00 =at1.00 Foul weather gear for mechanics10372763 - 634500CLOTHING

$4,0004,000.00 =at1.00 Miscellaneous tools needed for repairs10372763 - 636000SMALL TOOLS

$5,0005,000.00 =at1.00 Welding supplies needed for vehicle repairs10372763 - 638700WELDING SUPPLIES

$3,7753,775.00 =at1.00 Work order software10372765 - 656000OTHER EQUIPMENT

TOTAL PUBLIC WORKS VEHICLE MAINT $297,765

75


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

PUBLIC WORKS - TRANSFER FACILITY$0$104,178$106,252$103,739$98,159 $103,587HOURLY 10372861 - 611000

$0$18,000$18,000$18,000$13,076 $11,233OVERTIME 10372861 - 612500

$121,739 $124,252 $122,178 $0$111,236 $114,819$0$1,500$1,500$1,500$2,578 $731ADVERTISING 10372862 - 621000

$0$444$444$444$0 $0TELEPHONE 10372862 - 622000

$0$360$360$360$178 $241WATER & SEWER 10372862 - 622400

$0$10,300$10,300$10,300$0 $0EQUIPMENT RENTAL 10372862 - 626000

$0$158,000$158,000$158,000$178,858 $144,039SOLID WASTE DISPOSAL 10372862 - 628100

$0$10,000$10,000$10,000$12,077 $11,336CONTRACT SERVICES-ENGINEERI 10372862 - 628802

$180,604 $180,604 $180,604 $0$193,691 $156,347$0$200$200$200$0 $0OFFICE SUPPLIES 10372863 - 630500

$0$0$0$0$92 $0HEATING FUEL 10372863 - 631500

$0$10,257$10,257$10,257$9,514 $8,730GAS & OIL 10372863 - 632000

$0$1,092$1,092$1,092$0 $0VEHICLE WASH 10372863 - 632501


$12,549 $12,549 $12,549 $0$12,591 $12,143$0$2,500$2,500$2,500$0 $0MOTOR VEHICLES 10372865 - 651000

$2,500 $2,500 $2,500 $0$0 $0$319,905 $317,831 $0$317,518 $283,309TOTAL TRANSFER FACILITY $317,392

76


Line Item Detail

Explanation



PUBLIC WORKS - TRANSFER FACILITY

$104,1782 PWD EQUIP OPERATOR II10372861 - 611000HOURLY

$18,00018,000.00 =at1.00 Overtime10372861 - 612500OVERTIME

$1,5001,500.00 =at1.00 Transfer Station advertisements10372862 - 621000ADVERTISING

$44437.00 =at12.00 Telephone service10372862 - 622000TELEPHONE

$36030.00 =at12.00 Water service10372862 - 622400WATER & SEWER

$10,3003,000.00 =at1.00 Landfill Monitoring

7,000.00 =at1.00 Grinding and screening machine for composting and mixing for loam product

300.00 =at1.00 Septic tank maintenance


$158,000150,000.00 =at1.00 Disposal of tires, shingles, sheetrock, wood and other materials. Grinding brush.

8,000.00 =at1.00 Grass & Leaf Overage Disposal

10372862 - 628100SOLID WASTE DISPOSAL

$10,00010,000.00 =at1.00 Annual Closed Landfill Testing and Maintenance Plan

10372862 - 628802CONTRACT SERVICES-ENGINEE

$200200.00 =at1.00 Transfer Station software10372863 - 630500OFFICE SUPPLIES

$10,2571.95 =at5,260.00 Diesel fuel10372863 - 632000GAS & OIL

$1,0927.00 =at156.0010372863 - 632501VEHICLE WASH

$1,0001,000.00 =at1.00 Repairs to attendant's building10372863 - 638800BUILDING MAINT SUPPLIES

$2,5002,500.00 =at1.00 Vehicle maintenance for rolloff truck10372865 - 651000MOTOR VEHICLES

TOTAL TRANSFER FACILITY $317,831

77


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

PUBLIC LIBRARY - MAIN LIBRARY$0$380,628$412,274$402,594$335,485 $359,638HOURLY 10476161 - 611000

$0$158,607$161,779$156,563$145,744 $153,469SALARY 10476161 - 611500

$0$11,775$11,775$11,775$11,232 $12,018TEMPORARY HELP 10476161 - 612000

$0$0$0$0$0 $413OVERTIME 10476161 - 612500

$570,932 $585,828 $551,010 $0$492,460 $525,537$0$1,000$1,000$1,000$915 $2,168PRINTING & BINDING 10476162 - 620500

$0$2,293$2,293$2,293$1,999 $1,962TELEPHONE 10476162 - 622000

$0$924$924$924$828 $917WATER & SEWER 10476162 - 622400

$0$13,800$13,800$13,800$13,100 $12,659ELECTRIC 10476162 - 622500

$0$2,000$2,000$2,000$0 $0AUTO MILEAGE 10476162 - 623500

$0$1,200$1,200$1,200$1,411 $881SUBSCRIPTIONS 10476162 - 624500

$0$1,120$1,120$1,120$321 $0EQUIPMENT MAINTENANCE 10476162 - 627000


$0$3,000$3,000$3,000$3,100 $1,600EVENTS/SHOWS 10476162 - 628400


$0$1,000$1,000$1,000$0 $0TRAINING 10476162 - 629000

$50,630 $50,630 $50,630 $0$39,881 $54,973$0$10,000$10,000$10,000$7,295 $9,007OFFICE SUPPLIES 10476163 - 630500

$0$8,100$8,100$8,100$7,925 $6,395HEATING FUEL 10476163 - 631500

$0$1,300$1,300$1,300$771 $81HOUSEHOLD SUPPLIES 10476163 - 635500

$0$1,500$1,500$1,500$87 $376CLEANING SUPPLIES 10476163 - 636500

$0$71,500$71,500$71,500$63,012 $57,741BOOKS 10476163 - 638200

$0$10,000$10,000$10,000$11,490 $9,252AUDIO VISUAL SUPPLIES 10476163 - 638300


$200 $200 $200 $0$0 $175$0$1,000$1,000$1,000$899 $40COMPUTER SOFTWARE 10476165 - 650300

$0$2,000$2,000$2,000$207 $750COMPUTER HARDWARE 10476165 - 650400

$0$2,000$2,000$2,000$2,385 $593OFFICE EQUIPMENT 10476165 - 650500

$5,000 $5,000 $5,000 $0$3,490 $1,383$0$1,792$1,792$1,792$1,792 $1,792TRANSFER OUT 10476188 - 900001

$1,792 $1,792 $1,792 $0$1,792 $1,792

78


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

$745,850 $711,032 $0$628,203 $666,713TOTAL MAIN LIBRARY $730,954

79


Line Item Detail

Explanation



PUBLIC LIBRARY - MAIN LIBRARY

$380,6282 YOUNG ADULT LIBRARIAN1 LIBRARY ASSISTANT II1 OUTREACH LIBRARIAN5 LIBRARY AIDE I2 LIBRARY CATALOGER1 YTH SER ASST/PUBLICITY COOD

10476161 - 611000HOURLY

$158,6071 LIBRARY DIRECTOR1 DEPUTY LIBRARY DIRECTOR

10476161 - 611500SALARY

$11,77511,775.00 =at1.00 Coverage for vacation, sick time, programs and conferences. 15.00/hr X 785hrs.This line has been overlooked in years past and has not been updated. This pro

10476161 - 612000TEMPORARY HELP

$1,0001,000.00 =at1.00 Printing, miscellaneous10476162 - 620500PRINTING & BINDING

$2,293182.75 =at12.00 Conversant/Avaya & fax

100.00 =at1.00 Long distance10476162 - 622000TELEPHONE

$92477.00 =at12.00 Water & sewer10476162 - 622400WATER & SEWER

$13,8001,150.00 =at12.00 Electricity10476162 - 622500ELECTRIC

$2,0002,000.00 =at1.00 MILEAGE10476162 - 623500AUTO MILEAGE

$1,2001,200.00 =at1.00 Ebsco Subscription Services(periodicals)10476162 - 624500SUBSCRIPTIONS

$1,120410.00 =at2.00 Photocopier

300.00 =at1.00 Reader / Printer service10476162 - 627000EQUIPMENT MAINTENANCE

$12,340132.00 =at2.00 Alarm system maintenance

1,200.00 =at1.00 Annual elevator safety test

100.00 =at1.00 Annual tank inspection

4,536.00 =at1.00 Building maintenance, plumbing, electrical, etc

1,300.00 =at1.00 Contract cleaning

300.00 =at1.00 Elevator certificate & inspection fees

1,000.00 =at1.00 Elevator maintenance

160.00 =at4.00 Elevator Service Contract

750.00 =at4.00 HVAC maintenance


80


Line Item Detail

Explanation



$3,00010476162 - 628400EVENTS/SHOWS

$11,953179.00 =at4.00 Elevator Preventative Maintenance

330.00 =at1.00 Fire Extinguisher Inspection

852.00 =at4.00 HVAC Preventative Maintenance

56.00 =at52.00 Interlibrary loan van delivery service.3 days a week x $18.40 per day = $55.2052 weeks x $56 = 2,912The state contracts with a courier company which picks up and delivers interli

3,400.00 =at1.00 Minerva (Maine InfoNet)

899.00 =at1.00 PHAROS

144.00 =at2.00 Security Alarm Monitoring


$1,0001,000.00 =at1.00 Conferences10476162 - 629000TRAINING

$10,00010,000.00 =at1.00 Processing supplies (in-house)10476163 - 630500OFFICE SUPPLIES

$8,1001.00 =at8,100.00 Natural Gas10476163 - 631500HEATING FUEL

$1,3001,300.00 =at1.00 High output bulbs, paper products, mops, etc.10476163 - 635500HOUSEHOLD SUPPLIES

$1,5001,500.00 =at1.00 Relocated to Building Maintenance10476163 - 636500CLEANING SUPPLIES

$71,50010476163 - 638200BOOKS

$10,00010476163 - 638300AUDIO VISUAL SUPPLIES

$20075.00 =at1.00 American Library Association Membership

125.00 =at1.00 ME State Library Association10476164 - 642000DUES & MEMBERSHIPS

$1,0001,000.00 =at1.00 Software for patron & staff needs10476165 - 650300COMPUTER SOFTWARE

$2,0002,000.00 =at1.00 Computer Reserve10476165 - 650400COMPUTER HARDWARE

$2,0002,000.00 =at1.00 Library Furniture replacement10476165 - 650500OFFICE EQUIPMENT

$1,79272.00 =at11.00 Avaya Replacement11 Phones @ $6 x 12 months

1,000.00 =at1.00 Photocopier - Equipment Reserve

10476188 - 900001TRANSFER OUT

TOTAL MAIN LIBRARY $711,032

81


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

PUBLIC LIBRARY - BRANCH LIBRARY$0$42,355$43,202$48,074$38,968 $35,344HOURLY 10476261 - 611000

$0$3,000$3,000$3,000$2,665 $2,604TEMPORARY HELP 10476261 - 612000

$0$0$0$0$0 $243OVERTIME 10476261 - 612500

$51,074 $46,202 $45,355 $0$41,632 $38,191$0$971$971$971$769 $805TELEPHONE 10476262 - 622000

$0$600$600$600$590 $513WATER & SEWER 10476262 - 622400

$0$1,200$1,200$1,200$1,331 $879ELECTRIC 10476262 - 622500

$0$208$208$208$0 $0SUBSCRIPTIONS 10476262 - 624500



$0$1,880$1,880$1,880$961 $1,251CONTRACTED SERVICES 10476262 - 628800

$6,509 $6,509 $6,509 $0$5,187 $10,491$0$500$500$500$91 $0OFFICE SUPPLIES 10476263 - 630500

$0$4,830$4,830$4,830$4,277 $3,885HEATING FUEL 10476263 - 631500

$0$150$150$150$0 $68HOUSEHOLD SUPPLIES 10476263 - 635500

$0$100$100$100$0 $0CLEANING SUPPLIES 10476263 - 636500

$5,580 $5,580 $5,580 $0$4,368 $3,953$0$1,250$1,250$1,250$0 $0COMPUTER HARDWARE 10476265 - 650400

$0$750$750$750$0 $0OFFICE EQUIPMENT 10476265 - 650500

$2,000 $2,000 $2,000 $0$0 $0$0$216$216$216$216 $216TRANSFER OUT 10476288 - 900001

$216 $216 $216 $0$216 $216$60,507 $59,660 $0$51,403 $52,851TOTAL BRANCH LIBRARY $65,379

82


Line Item Detail

Explanation



PUBLIC LIBRARY - BRANCH LIBRARY

$42,3553 LIBRARY AIDE I10476261 - 611000HOURLY

$3,00015.00 =at200.00 Coverage for vacation, sick time, programs and conferences 15.00/hr x 200 hrs


$97176.75 =at12.00 Conversant/Avaya & fax

50.00 =at1.00 Long distance10476262 - 622000TELEPHONE

$60050.00 =at12.00 Water & sewer charges for Branch Library10476262 - 622400WATER & SEWER

$1,200100.00 =at12.00 Electricity10476262 - 622500ELECTRIC

$208208.00 =at1.00 Subscription to the PPH/MST10476262 - 624500SUBSCRIPTIONS

$100100.00 =at1.00 Photocopier10476262 - 627000EQUIPMENT MAINTENANCE

$1,550250.00 =at1.00 Electrical

900.00 =at1.00 HVAC Maintenance

400.00 =at1.00 Plumbing, paint, misc maintenance


$1,880220.00 =at4.00 HVAC Preventative Maintenance

1,000.00 =at1.00 Minerva (State Library - I Net)10476262 - 628800CONTRACTED SERVICES

$500200.00 =at1.00 Office Supplies

100.00 =at1.00 Paper

200.00 =at1.00 Processing Supplies


$4,8302.30 =at2,100.00 Propane10476263 - 631500HEATING FUEL

$150150.00 =at1.00 Toilet tissue, paper towels, light bulbs10476263 - 635500HOUSEHOLD SUPPLIES

$100100.00 =at1.00 Relocated to Building Maintenance10476263 - 636500CLEANING SUPPLIES

$1,2501,250.00 =at1.00 Computer10476265 - 650400COMPUTER HARDWARE

$750750.00 =at1.00 Library Furniture10476265 - 650500OFFICE EQUIPMENT


10476288 - 900001TRANSFER OUT

83


Line Item Detail

Explanation



TOTAL BRANCH LIBRARY $59,660

84


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

PARKS & RECREATION - ADMINISTRATION$0$49,046$50,027$48,437$45,689 $43,647HOURLY 10477061 - 611000

$0$92,290$94,136$102,973$90,105 $93,928SALARY 10477061 - 611500

$0$0$0$0$3,666 $694TEMPORARY HELP 10477061 - 612000

$0$200$200$200$18 $42OVERTIME 10477061 - 612500

$151,610 $144,363 $141,536 $0$139,478 $138,311$0$3,916$3,916$3,916$2,544 $2,042TELEPHONE 10477062 - 622000


$0$10,070$10,070$10,070$6,757 $6,620EQUIPMENT MAINTENANCE 10477062 - 627000


$0$5,000$8,500$8,500$0 $0TRAINING 10477062 - 629000

$29,566 $29,566 $26,066 $0$16,381 $13,645$0$0$0$0$1,337 $18OFFICE SUPPLIES 10477063 - 630500

$0$750$750$1,500$374 $193PRINTING SUPPLIES 10477063 - 631000

$1,500 $750 $750 $0$1,711 $211$0$1,296$1,296$1,296$1,296 $1,296TRANSFER OUT 10477088 - 900001

$1,296 $1,296 $1,296 $0$1,296 $1,296$175,975 $169,648 $0$158,866 $153,463TOTAL ADMINISTRATION $183,972

85


Line Item Detail

Explanation



PARKS & RECREATION - ADMINISTRATION

$49,0461 PARKS REC ADMIN ASSISTANT10477061 - 611000HOURLY

$92,2901 PARKS & REC DIRECTOR10477061 - 611500SALARY

$200200.00 =at1.0010477061 - 612500OVERTIME

$3,9163,172.00 =at1.00 Conversant/Avaya & fax

62.00 =at12.00 Directors Cell Phones10477062 - 622000TELEPHONE

$2,0801,280.00 =at1.00 12 Months Copier Lease Maintenance

800.00 =at1.00 RENTAL OF PORTABLE TOILETS10477062 - 626000EQUIPMENT RENTAL

$10,070370.00 =at11.00 Computer maintenance / replacement

6,000.00 =at1.00 My-Rec Update ContractService Fee Increase

10477062 - 627000EQUIPMENT MAINTENANCE

$5,0004,000.00 =at1.00 SPTV Productions of Events

1,000.00 =at1.00 University of Maine for Beach Profile Monitoring10477062 - 628800CONTRACTED SERVICES

$5,0005,000.00 =at1.00 PRW Department Training Budget10477062 - 629000TRAINING

$750200.00 =at1.00 1 Copier Toner

550.00 =at1.00 1 Paper for Copier10477063 - 631000PRINTING SUPPLIES


10477088 - 900001TRANSFER OUT


86


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

PARKS & RECREATION - PARKS$0$596,175$607,801$588,719$536,627 $566,110HOURLY 10477561 - 611000

$0$145,207$148,112$143,003$121,955 $134,261SALARY 10477561 - 611500

$0$165,000$165,000$165,750$136,176 $150,452TEMPORARY HELP 10477561 - 612000

$0$30,450$30,450$30,450$27,750 $28,990OVERTIME 10477561 - 612500


$0$11,554$11,554$8,674$5,383 $6,914TELEPHONE 10477562 - 622000

$0$20,000$20,000$20,000$18,602 $20,125WATER & SEWER 10477562 - 622400

$0$13,822$13,822$13,822$15,519 $12,580ELECTRIC 10477562 - 622500

$0$0$0$0$187 $30SUBSCRIPTIONS 10477562 - 624500

$0$3,000$3,000$3,800$60 $3,588EQUIPMENT RENTAL 10477562 - 626000

$0$6,000$6,000$6,000$4,500 $1,680MOTOR VEHICLE MAINT 10477562 - 626500


$0$750$750$750$526 $0RADIO MAINTENANCE 10477562 - 627100


$0$2,000$2,000$3,000$5,740 $5,571SIGN MAINTENANCE 10477562 - 627700

$0$45,200$45,200$45,200$52,122 $71,664TREE SERVICE 10477562 - 628500


$125,532 $138,112 $138,112 $0$148,423 $157,431$0$1,000$1,000$1,000$1,003 $1,514OFFICE SUPPLIES 10477563 - 630500

$0$8,000$8,000$8,000$7,953 $6,611HEATING FUEL 10477563 - 631500

$0$25,025$25,025$25,025$30,753 $31,563GAS & OIL 10477563 - 632000

$0$6,000$6,000$5,000$2,181 $6,973TIRES 10477563 - 632500

$0$1,552$1,552$1,552$0 $440VEHICLE WASH 10477563 - 632501

$0$9,970$9,970$9,970$8,617 $8,008CLOTHING 10477563 - 634500

$0$3,500$3,500$3,500$4,929 $3,786MEDICAL & LAB SUPPLIES 10477563 - 635000

$0$2,800$2,800$2,800$2,592 $3,211HOUSEHOLD SUPPLIES 10477563 - 635500

$0$2,750$2,750$2,750$4,110 $1,731SMALL TOOLS 10477563 - 636000


$0$70,000$80,000$80,000$69,508 $56,078AGRICULTURE SUPPLIES 10477563 - 637000


87


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020



$233,130 $234,980 $224,980 $0$214,058 $213,577$0$37,747$37,747$37,747$36,243 $37,419RENT 10477564 - 641000

$0$1,085$1,085$1,085$1,050 $797DUES & MEMBERSHIPS 10477564 - 642000

$0$20,722$20,722$20,722$17,476 $20,628CONTRIBUTIONS 10477564 - 643000

$59,554 $59,554 $59,554 $0$54,769 $58,843$0$4,800$4,800$4,800$2,608 $14,834MOTOR VEHICLES 10477565 - 651000

$0$2,625$2,625$2,625$12,516 $24,677AGRICULTURAL EQUIPMENT 10477565 - 655500

$7,425 $7,425 $7,425 $0$15,124 $39,512$0$936$936$936$936 $936TRANSFER OUT 10477588 - 900001

$936 $936 $936 $0$936 $936$1,392,370 $1,367,839 $0$1,255,819 $1,350,111TOTAL PARKS $1,354,499

88


Line Item Detail

Explanation



PARKS & RECREATION - PARKS

$596,1751 MECHANIC II1 PARKS REC ADMIN ASSISTANT1 PARK FOREMAN7 SENIOR PARK MAINTAINER1 PARKS LABORER2 PARKS AND REC LABORER

10477561 - 611000HOURLY

$145,2071 PARKS OPERATIONS MANAGER1 PARKS & REC DEPUTY DIRECTOR

10477561 - 611500SALARY

$165,00013.50 =at2,000.00 Lifeguards

15.00 =at5,200.00 Seasonal (Peak) Positions

15.00 =at4,000.00 Seasonal Shoulder Positions


$30,45029.00 =at1,050.00 Overtime Hours1050 HRS AT $29/HR

10477561 - 612500OVERTIME

$400400.00 =at1.00 Time Card Replacement/work forms10477562 - 620500PRINTING & BINDING

$11,554109.50 =at12.00 12 Months-7.3 Cellphones

280.00 =at12.00 12 Months - Cell Phone (6)

275.00 =at12.00 Conversant/Avaya

240.00 =at12.00 Data plans for iPads (to be used in conjunction with GreenCity)


300.00 =at1.00 Replacement Phones/Accessories

10477562 - 622000TELEPHONE

$20,000988.00 =at1.00 Annual Cost - Beach House

510.00 =at1.00 Annual Cost - GE Erskine Park

4,000.00 =at1.00 Annual Cost - H.S. FieldVery dry summers

936.00 =at1.00 Annual Cost - Mahoney

385.00 =at1.00 Annual Cost - Mahoney #2

1,500.00 =at1.00 Annual Cost - Memorial

8,100.00 =at1.00 Annual Cost - Mill CreekDraining and re-filling the pond more often, due to more events in the park, an

860.00 =at1.00 Annual Cost - Thomas Knight Park

2,721.00 =at1.00 Wainwright Farms Sports Complex

10477562 - 622400WATER & SEWER

89


Line Item Detail

Explanation



$13,82250.00 =at12.00 Bug Light Park

140.00 =at12.00 Mill Creek Park

425.00 =at12.00 Municipal Services Facility (19% Allocation)

20.00 =at12.00 Pillsbury @ Cottage

20.00 =at12.00 Thomas Knight Park

250.00 =at1.00 Thornton Hts.

400.00 =at12.00 Wainwright Farms

46.00 =at12.00 Willard Beach

30.00 =at12.00 Willard Sq. Park

10477562 - 622500ELECTRIC

$3,0003,000.00 =at1.00 Misc. Equipment Rental10477562 - 626000EQUIPMENT RENTAL

$6,000150.00 =at3.00 Brakes & Wheels Alignments

800.00 =at1.00 Bucket Truck Inspection

120.00 =at5.00 Towing

400.00 =at7.00 Transmission Flushupdate to 7 from 5 @ $400 to $500 per flush

1,350.00 =at1.00 Vehicle Outside Repairs

10477562 - 626500MOTOR VEHICLE MAINT

$3,70060.00 =at12.00 Backflow Preventer InspectionsIncrease from $50 to $60 per inspection

500.00 =at1.00 Crane/Sling Chain Inspections

250.00 =at1.00 Office Equipment Service/Repairs

80.00 =at1.00 Pressure Tank Inspection

1,000.00 =at1.00 Tractor/Equipment Outsource Repairs

150.00 =at1.00 Fire Extinguisher Inspections

1,000.00 =at1.00 Vehcile Lift/Jack Stand InspectionsNew Lifts to inspect for new MSF building


$750750.00 =at1.00 Parts10477562 - 627100RADIO MAINTENANCE

90


Line Item Detail

Explanation



$9,286750.00 =at1.00 Emergency Furnace Repairs

400.00 =at1.00 Outsource Misc. Building Repairs

120.00 =at3.00 Yearly Furnace Cleanings

600.00 =at1.00 Beach house fire inspection

8,000.00 =at0.30 Building Maintenance






$2,0002,000.00 =at1.00 Sign MaintenanceInventorying and updating signs in our parks

10477562 - 627700SIGN MAINTENANCE

$45,200100.00 =at310.00 2 Man Lift Crew

145.00 =at40.00 Crane

40.00 =at100.00 Pulp Loader

4,400.00 =at1.00 Stump GrindingMoved from Contracted Services

10477562 - 628500TREE SERVICE

$22,4002,500.00 =at1.00 Athletic Field Maintenance

8,000.00 =at1.00 Bayview Cemetery Maintenance

1,000.00 =at1.00 Contract Irrigation Repairs

500.00 =at1.00 Glass RepairMill Creek Gazebo vandal resistant Glass

6,000.00 =at1.00 GreenCity GIS Annual Support

3,000.00 =at1.00 Non-Building Related Electrical Repairs

600.00 =at1.00 Organic Remediation of Invasives

40.00 =at20.00 Water Quality Testing for Willard Beach


$1,0001,000.00 =at1.00 General10477563 - 630500OFFICE SUPPLIES

$8,00040,000.00 =at0.20 Natural Gas (20% allocation of MSF)10477563 - 631500HEATING FUEL

$25,0251.95 =at4,000.00 Diesel

1.85 =at8,500.00 Gas/Oil

1,500.00 =at1.00 Oil & Lube

10477563 - 632000GAS & OIL

$6,0002,000.00 =at1.00 Over the Road Mowers

2,000.00 =at1.00 Over the Road Tractors

2,000.00 =at1.00 Trucks

10477563 - 632500TIRES

91


Line Item Detail

Explanation



$1,5527.00 =at32.004.00 =at332.00

10477563 - 632501VEHICLE WASH

$9,970600.00 =at1.00 Lifeguard Suits/Jackets

1,250.00 =at1.00 Mechanics Uniform Service

1,200.00 =at1.00 Protective Clothing

1,200.00 =at1.00 Seasonal Employee Clothing

5,720.00 =at1.00 Uniform Union requirement

10477563 - 634500CLOTHING

$3,5001,000.00 =at1.00 First Aid Supplies

2,500.00 =at1.00 Safety Supplies10477563 - 635000MEDICAL & LAB SUPPLIES

$2,8002,800.00 =at1.00 Trash Bags, Paper Goods, Light bulbs10477563 - 635500HOUSEHOLD SUPPLIES

$2,7501,000.00 =at1.00 Agricultural Tools

1,250.00 =at1.00 General Shop Replacement

500.00 =at1.00 Mechanics Tool Allowance

10477563 - 636000SMALL TOOLS

$200200.00 =at1.00 Misc. Building and Vehicle Cleaning Supplies10477563 - 636500CLEANING SUPPLIES

$70,00025,000.00 =at1.00 Athletic Field Fertilizer/SeedOrganic ProgramMore pounds of product per thousand square feet with organics as opposed to

10,000.00 =at1.00 Bark mulch and CompostDropped to use more sand for organic program

21,000.00 =at1.00 Clay, Infield Mix, Turface, Topdressing

6,000.00 =at1.00 Fertilizer/Seed, topdressing, and Misc Supplies

5,500.00 =at1.00 Plant Material

2,500.00 =at1.00 Sand, Stonedust, etc.

10477563 - 637000AGRICULTURE SUPPLIES

$40,8005,000.00 =at1.00 Miscellaneous Construction Supplies

600.00 =at1.00 Blue Dye

500.00 =at1.00 Concrete

1,500.00 =at1.00 Fencing Supplies

1,000.00 =at1.00 Hardware

1,000.00 =at1.00 Irrigation Parts

5,000.00 =at1.00 Lumber

24,200.00 =at1.00 Marking PaintIncrease due to more athletic events and tournaments needing more field paint

1,000.00 =at1.00 Paint Machine Parts

1,000.00 =at1.00 Site Furnishings Parts


92


Line Item Detail

Explanation



$37,50037,500.00 =at1.00 Parts & Vehicle Repair Supplies10477563 - 638600VEHICLE SUPPLIES

$15,8832,500.00 =at1.00 Ice Melt Material

2,000.00 =at1.00 Miscellaneous Building Maintenance Supplies

1,000.00 =at1.00 Bench Replacement

4,583.00 =at1.00 Cemetary Flags & Wreaths

800.00 =at1.00 Flag Replacement

3,000.00 =at1.00 Holiday Light ReplacementReplace aging lights and add holiday lights to additional parks

2,000.00 =at1.00 Playground Parts

10477563 - 638800BUILDING MAINT SUPPLIES

$37,74715,053.00 =at1.00 Bug Light Park007+/000+/002D

22,694.00 =at1.00 Bug Light Park007+/000+/002E

10477564 - 641000RENT

$1,08515.00 =at1.00 Arbor Day Foundation

210.00 =at1.00 Sports Turf Certification & Dues

60.00 =at1.00 Certified Parks/Recreation Professional

45.00 =at2.00 Maine Arborist Landscape/Utility Licenses

30.00 =at9.00 Maine Arborists Association Dues

45.00 =at2.00 Maine Landscape and Utility Arborist License

30.00 =at9.00 Maine Landscape Arborist Licenses

25.00 =at1.00 Maine Landscape Nursery Dues

55.00 =at1.00 N.E.S.T.M.A

10477564 - 642000DUES & MEMBERSHIPS

$20,722460.00 =at2.00 Bay View Cemetary Maintenance

11,559.00 =at1.00 Calvary Cemetary Maintenance and Veteran flags

8,243.00 =at1.00 Mount Pleasant Cemetary Maintenance

10477564 - 643000CONTRIBUTIONS

$4,800400.00 =at12.00 EV lease for Parks Superintendent10477565 - 651000MOTOR VEHICLES

$2,625600.00 =at1.00 chain saw replacement

1,600.00 =at1.00 Rotary Mowers

425.00 =at1.00 String Line Trimmer ReplacementString Line cost increase

10477565 - 655500AGRICULTURAL EQUIPMENT


10477588 - 900001TRANSFER OUT

TOTAL PARKS $1,367,839

93


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

PARKS & RECREATION - POOL$0$185,610$189,323$184,068$132,955 $161,223HOURLY 10477661 - 611000

$0$93,500$93,500$93,500$90,823 $60,472TEMPORARY HELP 10477661 - 612000

$0$1,596$1,596$1,596$2,299 $1,115OVERTIME 10477661 - 612500


$0$792$792$792$779 $1,184TELEPHONE 10477662 - 622000

$0$12,852$12,852$12,852$12,843 $12,379WATER & SEWER 10477662 - 622400

$0$30,360$30,360$30,360$17,172 $29,232ELECTRIC 10477662 - 622500


$0$3,000$3,000$3,000$3,626 $639BUILDING MAINTENANCE 10477662 - 627500

$0$700$700$700$1,122 $593SIGN MAINTENANCE 10477662 - 627700


$63,304 $63,304 $63,304 $0$59,495 $48,540$0$150$150$150$79 $0OFFICE SUPPLIES 10477663 - 630500

$0$35,000$35,000$35,000$34,926 $27,926HEATING FUEL 10477663 - 631500

$0$1,500$1,500$1,800$1,283 $842CLOTHING 10477663 - 634500

$0$1,500$1,500$1,750$1,457 $768MEDICAL & LAB SUPPLIES 10477663 - 635000

$0$0$0$0$0 $782HOUSEHOLD SUPPLIES 10477663 - 635500


$0$5,000$5,000$5,000$4,259 $3,133RECREATION SUPPLIES 10477663 - 637800

$0$5,000$5,000$5,000$5,000 $641CONSTRUCTION SUPPLIES 10477663 - 638500


$0$17,500$17,500$17,500$15,815 $9,959CHEMICALS 10477663 - 639000

$72,800 $72,250 $72,250 $0$66,276 $46,392$0$1,300$1,300$1,300$2,187 $759DUES & MEMBERSHIPS 10477664 - 642000

$1,300 $1,300 $1,300 $0$2,187 $759$0$700$700$700$6,648 $0BUILDINGS 10477665 - 658000

$700 $700 $700 $0$6,648 $0$0$72$72$72$72 $72TRANSFER OUT 10477688 - 900001

$72 $72 $72 $0$72 $72

94


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

$422,045 $418,332 $0$360,754 $318,573TOTAL POOL $417,340

95


Line Item Detail

Explanation



PARKS & RECREATION - POOL

$185,6101 RECREATION MANAGER2 AQUATIC SUPERVISOR1 LIFEGUARD GRADE C

10477661 - 611000HOURLY

$93,50015.00 =at1,800.00 Instructor

13.00 =at1,500.00 Instructor Aide

47,000.00 =at1.00 Lifeguards


$1,5961,596.00 =at1.00 General aquatics staff10477661 - 612500OVERTIME

$300300.00 =at1.00 Red Cross Materials10477662 - 620500PRINTING & BINDING

$79262.00 =at12.00 Cellphone Pool Aquatics Director

4.00 =at12.00 Phone Charges10477662 - 622000TELEPHONE

$12,8521,071.00 =at12.00 Annual water & sewer costs10477662 - 622400WATER & SEWER

$30,3602,530.00 =at12.00 Electricity annual (Allocation from High School Increased)

10477662 - 622500ELECTRIC

$13,5503,450.00 =at1.00 Miscellaneous Pool Repairs

400.00 =at1.00 Bulb Replacement

5,500.00 =at1.00 Heating/Vent.Maint. Contract

1,000.00 =at1.00 Hot Tub Maintenance

3,200.00 =at1.00 Pool Maintenance Contract


$3,0003,000.00 =at1.00 Filter/Repairs10477662 - 627500BUILDING MAINTENANCE

$700400.00 =at1.00 General upkeep

300.00 =at1.00 Pool rules and Diving Board Rules sign Updates10477662 - 627700SIGN MAINTENANCE

$1,7501,750.00 =at1.00 Annual Cleaning Mechanical Controls New Pool Vaccuum annual service


$150150.00 =at1.00 General10477663 - 630500OFFICE SUPPLIES

$35,0001.00 =at35,000.00 Natural Gas10477663 - 631500HEATING FUEL

$1,50075.00 =at20.00 Guard Uniforms10477663 - 634500CLOTHING

$1,5001,500.00 =at1.00 First aid kit - refill BBP kits10477663 - 635000MEDICAL & LAB SUPPLIES96


Line Item Detail

Explanation



$4,5002,500.00 =at1.00 General Cleaning Supplies

500.00 =at1.00 Light BulbsMoved from Household Supplies Account

1,000.00 =at1.00 Paper GoodsMoved from Household Supplies Account

500.00 =at1.00 Trash Bags

10477663 - 636500CLEANING SUPPLIES

$5,0001,500.00 =at1.00 Riptide Supplies

2,500.00 =at1.00 Instructional & safety equipment

500.00 =at1.00 Red Cross Training Equipment (for course)

500.00 =at1.00 Water Aerobic Equipment

10477663 - 637800RECREATION SUPPLIES

$5,0005,000.00 =at1.00 General Construction SuppliesAdded Hot Tub


$2,100350.00 =at1.00 Chemical Probes

100.00 =at1.00 Gauges

500.00 =at1.00 Heat/Vent. Replacement Parts

1,000.00 =at1.00 Paint Supplies

150.00 =at1.00 Vacuum Hoses

10477663 - 638800BUILDING MAINT SUPPLIES

$17,50025.00 =at10.00 Phosphate Remover

500.00 =at2.00 Calcium Chloride

200.00 =at1.00 Chemical Test Kit

125.00 =at70.00 Chlorine Pellets

3,600.00 =at1.00 CO2

2,700.00 =at1.00 Hot Tub Chemicals

600.00 =at1.00 Pumps

20.00 =at10.00 Soda Ash

200.00 =at1.00 Sodium Bisulfate

10477663 - 639000CHEMICALS

$1,3001,300.00 =at1.00 Red Cross Certification Fees10477664 - 642000DUES & MEMBERSHIPS

$700700.00 =at1.00 Lifeguard Durable Equipment10477665 - 658000BUILDINGS


10477688 - 900001TRANSFER OUT

TOTAL POOL $418,332

97


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

PARKS & RECREATION - RECREATION$0$421,490$472,575$426,291$352,304 $345,733HOURLY 10477761 - 611000

$0$66,284$67,610$65,343$62,413 $64,365SALARY 10477761 - 611500

$0$82,775$82,775$82,875$94,129 $67,702TEMPORARY HELP 10477761 - 612000

$0$3,000$3,000$3,000$2,967 $2,635OVERTIME 10477761 - 612500

$577,509 $625,960 $573,549 $0$511,813 $480,436$0$2,700$2,700$2,700$2,700 $2,155PRINTING & BINDING 10477762 - 620500

$0$10,000$12,700$12,700$10,814 $8,459REPORTS 10477762 - 620800

$0$8,580$8,580$8,580$8,238 $8,061TELEPHONE 10477762 - 622000

$0$4,500$4,500$4,500$4,275 $4,164WATER & SEWER 10477762 - 622400

$0$41,640$41,640$41,640$24,928 $41,549ELECTRIC 10477762 - 622500

$0$300$300$300$289 $0SUBSCRIPTIONS 10477762 - 624500


$0$5,000$5,000$3,000$416 $0MOTOR VEHICLE MAINT 10477762 - 626500


$0$1,300$1,300$500$0 $800TENNIS COURT MAINTENANCE 10477762 - 627200


$0$16,900$16,900$18,900$17,296 $17,651EVENTS/SHOWS 10477762 - 628400


$162,506 $163,306 $160,606 $0$123,291 $153,982$0$3,600$3,600$3,600$3,491 $2,959OFFICE SUPPLIES 10477763 - 630500

$0$28,196$28,196$28,196$26,545 $20,105HEATING FUEL 10477763 - 631500

$0$1,215$1,215$1,215$905 $25GAS & OIL 10477763 - 632000

$0$35$35$35$0 $0VEHICLE WASH 10477763 - 632501

$0$2,500$2,500$2,000$4,711 $3,361FOOD 10477763 - 633500

$0$1,200$1,200$1,200$1,800 $0CLOTHING 10477763 - 634500

$0$750$750$750$591 $123MEDICAL & LAB SUPPLIES 10477763 - 635000

$0$1,000$1,000$1,000$733 $700SMALL TOOLS 10477763 - 636000


$0$10,000$10,000$10,000$14,811 $10,141RECREATION SUPPLIES 10477763 - 637800


$0$400$400$400$546 $480MISC SUPPLIES 10477763 - 639900

98


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

$66,096 $68,596 $68,596 $0$69,576 $49,193$0$5,340$5,340$3,985$4,227 $3,964DUES & MEMBERSHIPS 10477764 - 642000

$3,985 $5,340 $5,340 $0$4,227 $3,964$0$2,000$2,000$2,000$7,334 $4,874BUILDINGS 10477765 - 658000

$2,000 $2,000 $2,000 $0$7,334 $4,874$0$15,072$15,072$15,072$22,233 $19,872TRANSFER OUT 10477788 - 900001

$15,072 $15,072 $15,072 $0$22,233 $19,872$880,274 $825,163 $0$738,474 $712,321TOTAL RECREATION $827,168

99


Line Item Detail

Explanation



PARKS & RECREATION - RECREATION

$421,4902 REC COORDINATOR3 FRONT DESK ATTENDANT3 CUST SERVICE ATTENDANT2 ATTENDENT NO GRADE3 RECREATION MANAGER1 TEEN CENTER COORDINATOR1 PARK RANGER/REC SUPERVISOR

10477761 - 611000HOURLY

$66,2841 REC OPERATIONS MANAGER10477761 - 611500SALARY

$82,77512.50 =at1,100.00 Gym Supervisor

12.50 =at650.00 REDBANK TEMP STAFF Building Supervision

13.00 =at700.00 REDBANK TEMP STAFF Teen Center Assistant

12.50 =at1,128.00 SPCC FRONT DESK STAFF

13.00 =at2,900.00 WAINWRIGHT TEMP STAFF


$3,0003,000.00 =at1.00 general overtime for staff10477761 - 612500OVERTIME

$2,7001,500.00 =at1.00 Copy Paper

300.00 =at1.00 Program Posters

400.00 =at1.00 Purchase Envelopes

500.00 =at1.00 Purchase Letterheads

10477762 - 620500PRINTING & BINDING

$10,0004,000.00 =at2.50 Programs and BrochuresMore programs = More pages in each brochure

10477762 - 620800REPORTS

$8,580385.00 =at12.00 8 CellphonesAdd Teen Center Coordinator Cell Phone

185.00 =at12.00 Landlines

145.00 =at12.00 Spectrum

10477762 - 622000TELEPHONE

$4,500300.00 =at12.00 12 Months - Community Center

45.00 =at12.00 12 Months - Redbank

30.00 =at12.00 12 Months - Wilkinson

10477762 - 622400WATER & SEWER

$41,6402,870.00 =at12.00 12 Months - Community Center (Allocation from High School Increased)

540.00 =at12.00 12 Months - Redbank

60.00 =at12.00 12 Months - Wilkinson

10477762 - 622500ELECTRIC

100


Line Item Detail

Explanation



$300300.00 =at1.00 Senior Postcards Mailing10477762 - 624500SUBSCRIPTIONS

$6,1003,000.00 =at1.00 Lifts, Maintenance

2,500.00 =at1.00 Port-a-potties

600.00 =at1.00 Power Tools


$5,0005,000.00 =at1.00 Maintenance of Rec BusThis is due to an aging bus and the addition of 2 to the fleet

10477762 - 626500MOTOR VEHICLE MAINT

$24,3001,000.00 =at1.00 Emergency Generator Inspection

500.00 =at1.00 Elevator Repair

4,000.00 =at1.00 HVAC Maintenance Redbank BuildingMoved Siemens Redbank Maint Contract to contracted Services

7,000.00 =at1.00 HVAC Maintenance for Community Center-RepairsMoved Siemens Maint.. Contract to Contracted Services

1,000.00 =at1.00 Kitchen Fire Inspection and Maintenance SPCC

6,200.00 =at1.00 Miscellaneous Equipment Repairs

4,600.00 =at1.00 SPCC and Redbank Backboard Maintenance RepairsMoved from Building Maintenance


$1,300800.00 =at1.00 Pickleball Court Lining

500.00 =at1.00 Tennis Court Net Maintenance10477762 - 627200TENNIS COURT MAINTENANCE

$18,000300.00 =at1.00 Alarm Wainwright Building

1,000.00 =at1.00 Electrical Repairs

5,700.00 =at1.00 General Repairs

5,000.00 =at1.00 Gym Floor Refinishing MaintenanceTrying to do every other year

6,000.00 =at1.00 Miscellaneous Building Maintenance


$16,9002,000.00 =at1.00 4th of July Entertainment

275.00 =at1.00 4th of July Supplies

200.00 =at1.00 Car Show Entertainment

3,000.00 =at1.00 Equipment RentalStage, port-a-potties, lights

7,500.00 =at1.00 Mill Creek Summer Concerts Bands

875.00 =at1.00 Miscellaneous Event Supplies

1,050.00 =at1.00 Special Event Posters and Marketing

2,000.00 =at1.00 Winterfest Band, events

10477762 - 628400EVENTS/SHOWS

101


Line Item Detail

Explanation


MANAGER'SBUDGET2021/2022 Account Description$21,2861,000.00 =at1.00 Garbage to Garden Composting for Community

Center and Redbank3,200.00 =at1.00 Advantage Pest Services

Per Facilities Maint Supervisor550.00 =at1.00 Com Ctr Generator Contract

Per Facilities Maint Supervisor1,300.00 =at1.00 Community Center Systems Alarm Contract

1,500.00 =at1.00 Elevator Contract

1,300.00 =at1.00 Fire Extinguisher Contract Community Center and Redbank

1,100.00 =at1.00 HVAC MAint Contract for Redbank Community Center

9,736.00 =at1.00 HVAC Maint Contract for SPCC

1,100.00 =at1.00 Redbank Systems Alarm Contract

500.00 =at1.00 Sprinkler System Contract


$3,6003,600.00 =at1.00 General10477763 - 630500OFFICE SUPPLIES

$28,1962.16 =at1,850.00 Propane Wainwright

1.10 =at17,000.00 Natural Gas for Community Center

1.10 =at5,000.00 Natural Gas for Redbank

10477763 - 631500HEATING FUEL

$1,2151.86 =at250.00 Mini Bus

750.00 =at1.00 Transit Van10477763 - 632000GAS & OIL

$357.00 =at5.0010477763 - 632501VEHICLE WASH

$2,5001,000.00 =at1.00 Redbank Teen Center Events

1,000.00 =at1.00 Food for Special Events

500.00 =at1.00 Senior Luncheons

10477763 - 633500FOOD

$1,2001,200.00 =at1.00 Rec Staff Shirts10477763 - 634500CLOTHING

$750750.00 =at1.00 First Aid SuppliesSummer Camp First Aid Supplies out of Enterprise Account

10477763 - 635000MEDICAL & LAB SUPPLIES

$1,0001,000.00 =at1.00 General10477763 - 636000SMALL TOOLS

$12,6007,800.00 =at1.00 Cleaning Supplies, Paper Products, and Trash Bags

1,000.00 =at1.00 Kitchen Supplies

3,800.00 =at1.00 Paper Goods

10477763 - 636500CLEANING SUPPLIES

102


Line Item Detail

Explanation



$10,0004,800.00 =at1.00 Wainwright Complex Recreation Equipment

600.00 =at1.00 Adult Program Supplies

800.00 =at1.00 Arts and Craft Supplies

1,000.00 =at1.00 Awards

700.00 =at1.00 Basketball Equipment

800.00 =at1.00 Game Room Equipment

700.00 =at1.00 Recreation Equipment

600.00 =at1.00 Tennis Equipment

10477763 - 637800RECREATION SUPPLIES

$7,100600.00 =at1.00 Light Bulbs

6,500.00 =at1.00 Paint, and Miscellaneous Supplies10477763 - 638800BUILDING MAINT SUPPLIES

$400400.00 =at1.00 Miscellaneous Supplies10477763 - 639900MISC SUPPLIES

$5,340600.00 =at3.00 ASCP/Seasac/BMI Entertainment Licenses

700.00 =at1.00 Building Equipment Licenses

120.00 =at12.00 Constant Contact

400.00 =at1.00 Easy Pass for Senior Bus

100.00 =at1.00 Facebook Boosts Promotions

250.00 =at1.00 M.R.P.A. Dues & Membership

650.00 =at1.00 N.R.P.A. Dues & Memberships


$2,000250.00 =at8.00 Replacement Chairs for Community Center10477765 - 658000BUILDINGS


15,000.00 =at1.00 Supplement to enterprise accounts for programs and financial assistance

10477788 - 900001TRANSFER OUT

TOTAL RECREATION $825,163

103



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

BUS SERVICE

$0$843,432$857,814$832,487$737,680 $739,68310580061 - 611000HOURLY$0$79,861$80,349$90,735$87,984 $93,38710580061 - 611500SALARY$0$105,000$105,000$105,000$110,844 $120,70310580061 - 612500OVERTIME$0$27,000$27,000$27,000$19,585 $20,80410580061 - 615000OTHER FEES

$1,055,222 $1,070,163 $1,055,293 $0$956,093 $974,577

$0$7,500$7,500$11,670$9,252 $8,98110580062 - 620500PRINTING & BINDING$0$15,000$15,000$3,000$3,826 $3,54610580062 - 621000ADVERTISING$0$6,720$6,720$6,720$3,287 $5,86310580062 - 622000TELEPHONE$0$1,850$1,850$1,850$0 $2,87410580062 - 622400WATER & SEWER$0$10,500$10,500$10,500$9,441 $9,38310580062 - 622500ELECTRIC$0$1,000$1,000$1,000$740 $4910580062 - 623000TRAVEL$0$1,551$1,551$1,551$592 $34210580062 - 625500MEDICAL SERVICES$0$55,000$55,000$25,000$30,328 $24,98510580062 - 626500MOTOR VEHICLE MAINT$0$1,500$1,500$1,500$3,003 $2,21410580062 - 627000EQUIPMENT MAINTENANCE$0$1,500$1,500$1,500$419 $010580062 - 627100RADIO MAINTENANCE$0$7,176$7,176$7,176$7,894 $7,94710580062 - 627500BUILDING MAINTENANCE$0$2,400$2,400$2,400$0 $010580062 - 628100SOLID WASTE DISPOSAL$0$147,000$147,000$172,000$121,902 $142,27110580062 - 628800CONTRACTED SERVICES$0$1,500$1,500$1,500$0 $010580062 - 629000TRAINING

$247,367 $260,197 $260,197 $0$190,686 $208,455

$0$3,190$3,190$3,190$2,298 $90810580063 - 630500OFFICE SUPPLIES$0$12,000$12,000$12,000$11,974 $9,93510580063 - 631500HEATING FUEL$0$164,578$164,578$166,843$122,044 $106,88410580063 - 632000GAS & OIL$0$17,440$17,440$17,440$15,582 $16,54110580063 - 632500TIRES$0$9,674$9,674$9,674$0 $4,03210580063 - 632501VEHICLE WASH$0$8,376$8,376$8,376$5,447 $4,72510580063 - 634500CLOTHING$0$1,500$1,500$1,500$1,370 $1,70710580063 - 636000SMALL TOOLS$0$2,000$2,000$2,000$2,678 $3,05310580063 - 636500CLEANING SUPPLIES$0$45,000$45,000$60,000$90,125 $68,93110580063 - 638600VEHICLE SUPPLIES$0$1,200$1,200$1,200$2,101 $1,59510580063 - 638800BUILDING MAINT SUPPLIES

$282,223 $264,958 $264,958 $0$253,620 $218,310

$0$1,498$1,498$1,498$1,498 $1,49810580064 - 642000DUES & MEMBERSHIPS$0$5,500$5,500$5,500$0 $010580064 - 648500OTHER

$6,998 $6,998 $6,998 $0$1,498 $1,498

$0$360$360$360$360 $36010580088 - 900001TRANSFER OUT

104



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

$360 $360 $360 $0$360 $360

$1,592,170 $1,602,676 $1,587,806 $0$1,402,256 $1,403,200TOTAL BUS SERVICE

105




Line Item Detail


BUS SERVICE

$843,432HOURLY 11 CLERK/TRANSPORTATION

13 BUS DRIVER1 OPERATIONS SUPERVISOR1 BUS-GARAGE AM1 MECHANIC II1 BUS ATTENDANT

10580061 - 611000

$79,861SALARY 1 DIRECTOR OF BUS SERVICE10580061 - 611500

$105,000OVERTIME 35.00 =at156.00 5,460Mechanic O/T estimate is for f

35,588.00 =at1.00 35,588OVERTIME

28.00 =at984.00 27,552Overtime built into driver sch

28.00 =at1,300.00 36,400Unscheduled absences and backf

10580061 - 612500

$27,000OTHER FEES 27,000.00 =at1.00 27,000Holiday pay for Minor Holidays and other Holidays workedDetail: Drivers: 14 drivers @ 8 hours @ 32.12 = $3,597.00; 5 holidays @ 3597.00= $17,987.00; Overtime $1,136 (estimated overtime) X 5 holidays=$23,667.00: Sub-total = $23,667Mechanic: $40.82 X 8 hours X 5 holidays = $1,633Ops. Supvsr: $42.88 X 8 hours X 5 Holidays = $1,699 Total = $26,000Expense to operate bus service on minor holidays.

10580061 - 615000

$7,500PRINTING & BINDING 590.00 =at3.00 1,77012000 VIR Forms

1,000.00 =at1.00 1,000Full Schedule and Map Posters

2,930.00 =at1.00 2,930Printing

900.00 =at2.00 1,800Route Rack CardsThese are printed schedules and maps of all our routes that riders can carry.

10580062 - 620500

$15,000ADVERTISING 15,000.00 =at1.00 15,000Promotional advertising and eventsThe Transit Advisory Committee is in favor of additional branding of the bus service to incre

10580062 - 621000

$6,720TELEPHONE 525.00 =at12.00 6,300Cell Phone Service switch from 3G to 4G

35.00 =at12.00 420Local and Long distance charges10580062 - 622000

106




Line Item Detail


$1,850WATER & SEWER 1,850.00 =at1.00 1,850Water and sewer charges10580062 - 622400

$10,500ELECTRIC 30.00 =at12.00 360Electrictiy -Transit Hub

845.00 =at12.00 10,140Municipal Services Facility (28% Allocation)10580062 - 622500

$1,000TRAVEL 1,000.00 =at1.00 1,000Seminars, conferences, training10580062 - 623000

Participation has grown in state-wide responsibilityas MTA President and related representational duties.

$1,551MEDICAL SERVICES 289.00 =at3.00 867 Return to duty post sick leave

57.00 =at12.00 684Driver I.C.C. / D.O.T. physicals. This is a mandatory requirement.

10580062 - 625500

$55,000MOTOR VEHICLE MAINT 55,000.00 =at1.00 55,000Vehicle Repairs- Warranties ExpiredThe amount budgeted for this category was too low in FY21. We are currently at 105% of ou

10580062 - 626500

$1,500EQUIPMENT MAINTENANCE 300.00 =at2.00 600Computer & copier maintenance

900.00 =at1.00 900Inspect garage lift columns10580062 - 627000

$1,500RADIO MAINTENANCE 1,500.00 =at1.00 1,500Bus antenna tuningNo longer a contract.

10580062 - 627100

$7,176BUILDING MAINTENANCE 8,000.00 =at0.30 2,400Building Maintenance

5,940.00 =at0.30 1,782Fire Systems Maintenance

600.00 =at0.30 180Fuel Tank Inspection

780.00 =at0.30 234Generator Annual Maintenance

8,600.00 =at0.30 2,580HVAC Annual Maintenance

10580062 - 627500

$2,400SOLID WASTE DISPOSAL 1,200.00 =at2.00 2,400Catch Basin Grit Removal at BuIncreased vendor costs

10580062 - 628100

$147,000CONTRACTED SERVICES 137,000.00 =at1.00 137,000Mandatory ADA Paratransit Service. (80% reimbursed from FTA 5307 grant)

10,000.00 =at1.00 10,000Regional Planning Support from GPCOG (80% reimbursed from FTA 5307 grant)

10580062 - 628800

$1,500TRAINING 1,500.00 =at1.00 1,500Professional continuing education10580062 - 629000

107




Line Item Detail


$3,190OFFICE SUPPLIES 3,190.00 =at1.00 3,190General office suppliesSome supplies no longer eligible RTAP reimbursement

10580063 - 630500

$12,000HEATING FUEL 40,000.00 =at0.30 12,000Natural Gas (30% allocation of MSF)10580063 - 631500

$164,578GAS & OIL 1.91 =at75,500.00 144,20575,500 Gallons of Diesel fuel @ 1.91

792.00 =at2.00 1,584Antifreeze

519.00 =at6.00 3,114Bus Oil

3,212.00 =at3.00 9,636Diesel Additive

219.00 =at6.00 1,314Diesel Exhaust Fuser

700.00 =at1.00 700Parts Cleaner

95.00 =at1.00 95Torches

530.00 =at7.00 3,710Transmission Fluid

220.00 =at1.00 220Washer Fluid

10580063 - 632000

$17,440TIRES 500.00 =at4.00 2,000 4 New Wheels

85.00 =at40.00 3,400 Mounting / Dismounting

350.00 =at14.00 4,900Front Tires -

255.00 =at28.00 7,140Retreads - rear

10580063 - 632500

$9,674VEHICLE WASH 7.00 =at1,350.00 9,450BUSES

4.00 =at28.00 112LEAF

4.00 =at28.00 112SERVICE TRUCK

10580063 - 632501

$8,376CLOTHING 48.00 =at52.00 2,496Mechanics uniform (weekly rat

655.00 =at1.00 655Safety shoe allowance for mechanic.2 Rain jackets

275.00 =at19.00 5,225Uniforms for drivers and supervisorsCBA item now at this amount

10580063 - 634500

$1,500SMALL TOOLS 1,500.00 =at1.00 1,500Miscellaneous tools for garage10580063 - 636000

$2,000CLEANING SUPPLIES 2,000.00 =at1.00 2,000Bus washing soap, rags, paper towels, etc.10580063 - 636500

$45,000VEHICLE SUPPLIES 45,000.00 =at1.00 45,000Warranties on new buses have all expiredWe are reducing this amount to balance with needs of vehicle repair budget line, which requir

10580063 - 638600

108




Line Item Detail


$1,200BUILDING MAINT SUPPLIES 1,200.00 =at1.00 1,200Miscellaneous supplies10580063 - 638800

$1,498DUES & MEMBERSHIPS 1,250.00 =at1.00 1,250Maine Transit Assoc Dues

248.00 =at1.00 248NEPTA Dues10580064 - 642000

$5,500OTHER 2,500.00 =at1.00 2,500Delaroc Fees per Transaction

2,000.00 =at1.00 2,000General Credit Card Fees (Overall system credit card fees shared by all users)

2.00 =at500.00 1,000Initial Issuance of Cards for New Fare System$2.00 per card for new fare system

10580064 - 648500

$360TRANSFER OUT 72.00 =at5.00 360Avaya Replacement5 Phones @ $6 x 12 months

10580088 - 900001

$1,587,806TOTAL BUS SERVICE

109



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

WATERFRONT

$0$500$500$500$0 $010581062 - 623000TRAVEL$0$12,000$12,000$12,000$0 $010581062 - 628801CONTRACTED SERVICES - LEGAL

$12,500 $12,500 $12,500 $0$0 $0

$0$57$57$57$0 $010581064 - 642000DUES & MEMBERSHIPS$0$45,000$45,000$45,000$40,000 $40,00010581064 - 643000CONTRIBUTIONS

$45,057 $45,057 $45,057 $0$40,000 $40,000

$57,557 $57,557 $57,557 $0$40,000 $40,000TOTAL WATERFRONT

110




Line Item Detail


WATERFRONT

$500TRAVEL 500.00 =at1.00 500Regional development, NE Ports, Port Safety Forum of Me & NH, Dredging Comm.

10581062 - 623000


12,000.00 =at1.00 12,000BHC LEGAL SERVICES10581062 - 628801

$57DUES & MEMBERSHIPS 57.00 =at1.00 57 Portland Propeller Club10581064 - 642000

$45,000CONTRIBUTIONS 45,000.00 =at1.00 45,000Harbor Commission10581064 - 643000

$57,557TOTAL WATERFRONT

111


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

GENERAL ASSISTANCE DEPARTMENT - ADMINISTRATION

$0$123,267$74,733$63,400$38,440 $54,368HOURLY 10682061 - 611000

$0$73,811$75,288$72,870$67,646 $69,552SALARY 10682061 - 611500

$0$0$0$1,223$10 $69OVERTIME 10682061 - 612500


$0$830$830$470$489 $1,058TELEPHONE 10682062 - 622000

$0$60$60$60$30 $50SUBSCRIPTIONS 10682062 - 624500



$5,267 $9,227 $9,227 $0$3,270 $5,759$0$2,000$2,000$2,000$1,340 $1,282OFFICE SUPPLIES 10682063 - 630500


$100 $150 $150 $0$60 $80$0$144$144$144$144 $144TRANSFER OUT 10682088 - 900001

$144 $144 $144 $0$144 $144$161,542 $208,599 $0$110,910 $131,253TOTAL ADMINISTRATION $145,004

112


Line Item Detail

Explanation



GENERAL ASSISTANCE DEPARTMENT - ADMINISTRATION

$123,2671 GA ADMINISTRATIVE ASSISTANT1 GA SOCIAL SERVICES SUPPORT SPC1 SOCIAL WORKER

10682061 - 611000HOURLY

$73,8111 DIRECTOR OF SOCIAL SERVICES10682061 - 611500SALARY

$313313.00 =at1.00 Miscellaneous Forms - NCR applications, etc.10682062 - 620500PRINTING & BINDING

$83030.00 =at12.00 Cell Phone



10682062 - 622000TELEPHONE

$6060.00 =at1.00 Trade Manuals / MMA GA publications incr for new year

10682062 - 624500SUBSCRIPTIONS

$474474.00 =at1.00 Photocopier annual maintenance in General Assistance Office


$7,5501,250.00 =at1.00 $50.00 per delivery, fee for 2500 gallons Global Oil contributionProvides emergency oil deliveries for our residents in need of heat during the

4,800.00 =at1.00 United Language Group Interpreting Services, .75 per minute.There is a notable increase in interpreting services for our Immigrant commun

1,500.00 =at1.00 Welpac User Agreement Annual Fee.Welpac is the software program for General Assistance and multiple programs


$2,0002,000.00 =at1.00 Printer and general office supplies.Provides necessary day-to-day to keep office efficient.


$150150.00 =at1.00 Maine Welfare Director's Annual membership fee for Social Services Director, Social Services Support Specialist and Administrative Assistant.The membership is for ongoing reduced cost educational workshops and mem



10682088 - 900001TRANSFER OUT


113


Line Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

GENERAL ASSISTANCE DEPARTMENT - GA SOCIAL SERVICES

$0$3,500$3,500$3,000$1,340 $3,478WATER & SEWER 10682162 - 622400

$0$13,000$13,000$13,000$7,060 $11,310ELECTRIC 10682162 - 622500

$0$8,000$8,000$11,000$9,420 $5,540BURIALS 10682162 - 629700

$27,000 $24,500 $24,500 $0$17,820 $20,328$0$10,000$10,000$10,000$8,484 $9,659HEATING FUEL 10682163 - 631500

$0$75,000$75,000$45,000$40,950 $37,616FOOD 10682163 - 633500

$0$1,300$1,300$2,500$2,440 $687CLOTHING 10682163 - 634500


$0$19,000$19,000$15,000$14,311 $13,371HOUSEHOLD SUPPLIES 10682163 - 635500

$0$6,500$6,500$6,500$3,203 $1,889DIAPERS 10682163 - 635600

$0$0$0$0$741 $0MISC SUPPLIES 10682163 - 639900

$109,000 $141,800 $141,800 $0$85,968 $85,169$0$540,000$540,000$510,000$293,349 $439,603RENT 10682164 - 641000

$0$10,000$10,000$10,000$0 $0BUS PASSES 10682164 - 643505

$520,000 $550,000 $550,000 $0$293,349 $439,603$716,300 $716,300 $0$397,137 $545,100TOTAL GA SOCIAL SERVICES $656,000

114


Line Item Detail

Explanation



GENERAL ASSISTANCE DEPARTMENT - GA SOCIAL SERVICES

$3,5003,500.00 =at1.00 Residential Service when not included in rent.10682162 - 622400WATER & SEWER

$13,00013,000.00 =at1.00 Residential Electricity.10682162 - 622500ELECTRIC

$8,0008,000.00 =at1.00 General Assistance provides financial help when responsible relatives are not available or personal resources are inadequate. General Assistance maximums adopted October 1, 2020:

Burials: $1475.00Cremations: $1025.00This is reduction of $3000. from FY21 based on historical statistics.

10682162 - 629700BURIALS

$10,00010,000.00 =at1.00 Includes residential heating oil, coal, wood, propane, natural gas & pellets

10682163 - 631500HEATING FUEL

$75,00075,000.00 =at1.00 Costs for food vouchers to Hannaford and the African Mobile Market.Food costs have increased. Our immigrant families rely on General Assistance

10682163 - 633500FOOD

$1,3001,300.00 =at1.00 This line item provided clothing for clients on an emergency basis.Based on the past FY 21, reduced this line item by $1200.00 and will encoura

10682163 - 634500CLOTHING

$30,00030,000.00 =at1.00 Includes both prescription and over the counter drugs not covered by other programs.

10682163 - 635000MEDICAL & LAB SUPPLIES

$19,00019,000.00 =at1.00 Household and personal care needs.This line item increased for FY22. DHHS assists with food vouchers and not w

10682163 - 635500HOUSEHOLD SUPPLIES

$6,5006,500.00 =at1.00 Diapers for young children and pull-ups.The Food Cupboard in South Portland offers diapers and other local organizat

10682163 - 635600DIAPERS

$540,000540,000.00 =at1.00 Monthly rent & emergency lodging in motels..Rental assistance and emergency lodging has never been higher. Many familie

10682164 - 641000RENT

$10,00010,000.00 =at1.00 Public transportation cards through Dirigo Touch PassThe new program Dirigo Touch Pass is implemented. Clients that are income

10682164 - 643505BUS PASSES

TOTAL GA SOCIAL SERVICES $716,300

115



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

HEALTH

$0$15,000$15,000$15,000$15,000 $7,50010683062 - 625500MEDICAL SERVICES$0$90,000$120,000$0$0 $010683062 - 628800CONTRACTED SERVICES

$15,000 $135,000 $105,000 $0$15,000 $7,500

$0$4,000$4,000$4,000$44,000 $1,00010683064 - 643000CONTRIBUTIONS$4,000 $4,000 $4,000 $0$44,000 $1,000

$19,000 $139,000 $109,000 $0$59,000 $8,500TOTAL HEALTH

116




Line Item Detail


HEALTH

$15,000MEDICAL SERVICES 15,000.00 =at1.00 15,000VNA Home health visits10683062 - 625500

$90,000CONTRACTED SERVICES 90,000.00 =at1.00 90,000AMISTAD/HOMETEAMQUOTE $90K-180K

10683062 - 628800

$4,000CONTRIBUTIONS 4,000.00 =at1.00 4,000The Food Cupboard10683064 - 643000

$109,000TOTAL HEALTH

117



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

INSURANCE

$0$1,506,500$1,561,700$1,468,000$1,295,094 $1,376,86610160061 - 618000MAINE STATE RETIREMENT$0$59,500$60,650$68,500$57,351 $56,81810160061 - 618100DEFERRED COMP$0$306,900$326,850$293,000$238,837 $255,15910160061 - 618101401A$0$24,045$25,300$25,000$27,901 $24,90710160061 - 618200LONG TERM DISABILITY$0$1,121,000$1,162,600$1,110,600$982,353 $1,049,19210160061 - 618300SOCIAL SECURITY$0$12,400$12,400$12,400$12,314 $11,92910160061 - 618400GROUP LIFE$0$508,500$508,500$585,000$553,457 $582,29310160061 - 618500WORKERS COMP$0$3,995,000$4,230,300$4,065,000$3,682,372 $3,881,67510160061 - 618600HEALTH INSURANCE$0$12,000$12,000$12,000$14,279 $10,60010160061 - 618601WELLNESS$0$150,000$150,000$150,000$261,532 $397,27610160061 - 618800ACCRUED VACATION/PAYROLL$0$40,000$40,000$44,000$45,720 $39,73910160061 - 625500MEDICAL SERVICES

$7,833,500 $8,090,300 $7,735,845 $0$7,171,208 $7,686,454

$0$330,015$330,015$318,755$312,288 $302,18010160064 - 646100LIABILITY & FIRE$318,755 $330,015 $330,015 $0$312,288 $302,180

$0$15,000$15,000$15,000$35,800 $20,00010160088 - 900001TRANSFER OUT$15,000 $15,000 $15,000 $0$35,800 $20,000

$8,167,255 $8,435,315 $8,080,860 $0$7,519,296 $8,008,633TOTAL INSURANCE

118




Line Item Detail


INSURANCE

$1,506,500MAINE STATE RETIREMENT 10160061 - 618000

$59,500DEFERRED COMP 10160061 - 618100

$306,900401A 10160061 - 618101

$24,045LONG TERM DISABILITY 10160061 - 618200

$1,121,000SOCIAL SECURITY 10160061 - 618300

$12,400GROUP LIFE 10160061 - 618400

$508,500WORKERS COMP Experience Mod decreased from 1.00 to .82 and additional safety loss credits received.10160061 - 618500

$3,995,000HEALTH INSURANCE 10160061 - 618600

$12,000WELLNESS 10160061 - 618601

$150,000ACCRUED VACATION/PAYROLL

10160061 - 618800

$40,000MEDICAL SERVICES 10160061 - 625500

$330,015LIABILITY & FIRE 3,265.00 =at1.00 3,265Insurance for Buglight Park

326,000.00 =at1.00 326,000MMA Property and Casualty Risk

750.00 =at1.00 750Volunteer Policy

10160064 - 646100

$15,000TRANSFER OUT 12,500.00 =at1.00 12,500Self-Insurance Reserve

2,500.00 =at1.00 2,500Unemployment Reserve10160088 - 900001

$8,080,860TOTAL INSURANCE

119



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

GENERAL OBLIGATION DEBT

$0$1,000$1,000$1,000$39 $3812090066 - 668800TEMPORARY & ADMIN$0$544,492$544,492$451,431$392,881 $364,33112090066 - 668900BOND INTEREST$0$36,211$36,211$44,488$9,663 $33,77612090066 - 668950LEASE INTEREST$0$1,024,665$1,024,665$635,000$845,000 $635,00012090066 - 669000BOND PRINCIPAL$0$208,299$208,299$303,342$227,313 $204,11712090066 - 669050LEASE PRINCIPAL

$1,435,261 $1,814,667 $1,814,667 $0$1,474,896 $1,237,262

$1,435,261 $1,814,667 $1,814,667 $0$1,474,896 $1,237,262TOTAL GENERAL OBLIGATION DEBT

120




Line Item Detail


GENERAL OBLIGATION DEBT

$1,000TEMPORARY & ADMIN 12090066 - 668800

$544,492BOND INTEREST 161,528.00 =at1.00 161,52809/01/20 Bond Payment -2016 MSF Interest

145,653.00 =at1.00 145,6533/1/21 Bond Payment -2016 MSF Interest

84,450.00 =at1.00 84,450Cash Corner Fire Station Bond 2/15/22

90,945.00 =at1.00 90,945Cash Corner Fire Station Bond 8/15/21

9,778.00 =at1.00 9,778Pedestrian/MUP Improvement Bond 2/15/22

10,861.00 =at1.00 10,861Pedestrian/MUP Improvement Bond 8/15/21

19,556.00 =at1.00 19,556Public Safety Bonds 8/15/21

21,721.00 =at1.00 21,721Public Safety Bonds 8/15/21

12090066 - 668900

$36,211LEASE INTEREST 20,066.00 =at1.00 20,066Quint Fire Truck Lease-Interest 10/24/21

8,285.00 =at1.00 8,285Street Light Retrofit Lease - Interest 10/30/21

7,860.00 =at1.00 7,860Street Light Retrofit Lease - Interest 4/30/22

12090066 - 668950

$1,024,665BOND PRINCIPAL 635,000.00 =at1.00 635,000Bond Payment - 2016 MSF Principal 9/1/21

259,777.00 =at1.00 259,777Bond Payment -2020 Cash Corner Principal 8/15/21

43,296.00 =at1.00 43,296Bond Payment -2020 Pedestrian/MUP Improvement Bond Principal 8/15/21

86,592.00 =at1.00 86,592Bond Payment -2020 Public Safety Principal 8/15/21New $1,000,000 Bond (approved in August of 2020)

12090066 - 669000

$208,299LEASE PRINCIPAL 114,587.00 =at1.00 114,587Quint Fire Truck Lease -Principal

93,712.00 =at1.00 93,712Street Light Retrofit Lease - Principal12090066 - 669050

$1,814,667TOTAL GENERAL OBLIGATION DEBT

121



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

CONTINGENCY ABATEMENT RESERVE

$0$100,000$100,000$100,000$73,246 $86,70113093062 - 628800CONTRACTED SERVICES$100,000 $100,000 $100,000 $0$73,246 $86,701

$0$20,000$12,000$12,000$5,335 $9,74613093064 - 648000ABATEMENTS$12,000 $12,000 $20,000 $0$5,335 $9,746

$0$0$0$0$15,000 $15,00013093088 - 900001TRANSFER OUT$0 $0 $0 $0$15,000 $15,000

$112,000 $112,000 $120,000 $0$93,581 $111,447TOTAL CONTINGENCY ABATEMENT RESERVE

122




Line Item Detail


CONTINGENCY ABATEMENT RESERVE

$100,000CONTRACTED SERVICES 100,000.00 =at1.00 100,000Contingency13093062 - 628800

$20,000ABATEMENTS 20,000.00 =at1.00 20,000Poverty Abatements13093064 - 648000

$120,000TOTAL CONTINGENCY ABATEMENT RESERVE

123



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

MUNICIPAL FACILITIES

$0$0$0$27,700$0 $013094065 - 651800PARKS & REC CONSTRUCTION$27,700 $0 $0 $0$0 $0

$0$20,000$20,000$20,000$20,000 $20,00013094088 - 900001TRANSFER OUT$20,000 $20,000 $20,000 $0$20,000 $20,000

$47,700 $20,000 $20,000 $0$20,000 $20,000TOTAL MUNICIPAL FACILITIES

124




Line Item Detail


MUNICIPAL FACILITIES

$0PARKS & REC CONSTRUCTION

13094065 - 651800

$20,000TRANSFER OUT 20,000.00 =at1.00 20,000Municipal facilities reserve13094088 - 900001

$20,000TOTAL MUNICIPAL FACILITIES

125



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

COUNTY TAX

$0$3,119,820$3,138,137$3,084,423$2,785,695 $2,952,57815098067 - 671000COUNTY TAXES$3,084,423 $3,138,137 $3,119,820 $0$2,785,695 $2,952,578

$3,084,423 $3,138,137 $3,119,820 $0$2,785,695 $2,952,578TOTAL COUNTY TAX

126




Line Item Detail


COUNTY TAX

$3,119,820COUNTY TAXES 15098067 - 671000

$3,119,820TOTAL COUNTY TAX

127



BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

$33,382,572 $32,207,568 $0Total General Fund: $29,030,230 $29,862,507 $31,654,131

128

SEWER USER FUND PROPOSED BUDGET

FY 2022


Sewer User Fund Expenditure Summary




ACTUAL2018/2019


ACTUAL2019/2020

$0 $0 $0$0 $0 $0

$0 $0 $0$1,154,610 $590,000 $0

ADMINISTRATION $182,803 $182,803 $182,803$204,208 $186,023 $182,803

TREATMENT PLANT $1,113,834 $1,113,834 $1,113,717$994,580 $970,470 $1,113,717

PUMP STATIONS $614,571 $614,571 $609,462$541,432 $526,816 $609,462

BILLING $212,209 $212,209 $212,209$199,295 $200,486 $212,209

RESERVE $1,512,000 $1,512,000 $1,512,000$1,512,000 $1,512,000 $1,512,000

SEWER MAINTENANCE $899,760 $899,760 $898,635$826,205 $803,675 $898,635

ENGINEERING $268,119 $268,119 $268,119$244,661 $245,588 $268,119

DEBT $95,641 $95,641 $95,641$96,085 $95,862 $95,641

COMPLIANCE $108,882 $108,882 $108,882$92,831 $87,743 $108,882

SLUDGE DISPOSAL $401,744 $401,744 $401,744$330,248 $344,780 $401,744

INSURANCE $970,523 $970,523 $970,186$798,005 $877,970 $970,186

$6,380,086 $6,373,398TOTAL SEWER USER $6,441,412$6,994,160 $6,373,398 $6,380,086

129


Sewer User Fund Revenue SummaryPROPOSED

BUDGET2021/2022



ACTUAL2018/2019


ACTUAL2019/2020

$0$0$0$0$0 $0INTEREST & PENALTIES

$0$0$0$0$498 $490SEWER LIEN FEES

$0$0$0$0$0 $0STATE GRANT REVENUE

$0$0$0$0$0 $0INVESTMENT INCOME

$69,202$69,202$69,202$69,202$64,355 $60,155INDUSTRY COMPLIANCE

$0$0$0$0$0 $200INDUSTRIAL APPLICATION PERMITS

$4,593,025$4,599,713$4,599,713$4,593,025$4,334,771 $4,198,149USER FEES

$1,551,171$1,551,171$1,551,171$1,551,171$1,487,185 $1,416,528INDUSTRIAL FEES

$160,000$160,000$160,000$160,000$195,403 $186,594CAPE ELIZABETH OPERATIONS

$0$0$0$0$0 $0DEBT REIMBURSEMENTS

$0$0$0$0$1,679 $1,676MISCELLANEOUS REVENUE

$0$0$0$0$0 $840MISCELLANEOUS REVENUE

$0$0$0$0$4,499 $1,078SALE OF SURPLUS PROPERTY

$0$0$0$0$0 $0BUDGETED USE OF SURPLUS

$0$0$0$0$0 $0TRANSFERS IN

$6,380,086 $6,380,086 $6,373,398TOTAL SEWER USER $5,865,711$6,085,032 $6,373,398

130


Sewer User Fund ExpenditureLine Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

$0$0$0$0$1,154,610 $590,000TRANSFER OUT 506088 - 900001

$0 $0 $0 $0$1,154,610 $590,000

$0 $0 $0$1,154,610 $590,000TOTAL $0

131






ACTUAL2018/2019


ACTUAL2019/2020

ADMINISTRATION

$0$54,680$55,674$54,060$50,670 $52,511HOURLY 50605061 - 611000

$0$108,009$110,169$120,827$112,382 $115,558SALARY 50605061 - 611500

$0$0$0$0$0 $7,103ACCRUED VACATION/PAYROLL 50605061 - 618800

$174,887 $165,843 $162,689 $0$163,053 $175,173

$0$1,000$1,000$1,000$492 $501PRINTING & BINDING 50605062 - 620500

$0$500$500$500$70 $77POSTAGE 50605062 - 621500

$0$1,422$1,422$1,422$869 $875TELEPHONE 50605062 - 622000


$0$0$0$0$611 $0CONTRACTED SERVICES 50605062 - 628800

$0$1,000$1,000$1,000$290 $490TRAINING 50605062 - 629000

$4,422 $4,422 $4,422 $0$2,333 $1,943

$0$550$550$550$179 $756OFFICE SUPPLIES 50605063 - 630500

$0$300$300$300$26 $0PRINTING SUPPLIES 50605063 - 631000

$0$250$250$250$0 $0BOOKS 50605063 - 638200

$0$500$500$500$106 $172MISC SUPPLIES 50605063 - 639900

$1,600 $1,600 $1,600 $0$311 $928

$0$1,750$1,750$1,750$1,965 $2,100DUES & MEMBERSHIPS 50605064 - 642000

$1,750 $1,750 $1,750 $0$1,965 $2,100

$0$0$0$0$36,402 $5,735COMPUTER SOFTWARE 50605065 - 650300

$0 $0 $0 $0$36,402 $5,735

$0$144$144$144$144 $144TRANSFER OUT 50605088 - 900001

$144 $144 $144 $0$144 $144

$173,759 $170,605 $0$204,208 $186,023TOTAL ADMINISTRATION $182,803

132


Sewer User Fund ExpenditureLine Item Detail

Explanation



ADMINISTRATION

HOURLY 50605061 - 611000EMP RELATIONS MANAGER1WRP ADMINISTRATIVE ASSISTANT1

$54,680

SALARY 50605061 - 611500WATER RESOURCE DIRECTOR1 $108,009

PRINTING & BINDING 50605062 - 620500 $1,000

POSTAGE 50605062 - 621500500.00 =at1.00 500Postage Annually $500

TELEPHONE 50605062 - 62200055.00 =at12.00 660Mobile Phone

63.50 =at12.00 762Conversant/Avaya & fax$1,422

EQUIPMENT MAINTENANCE 50605062 - 627000 $500

TRAINING 50605062 - 629000 $1,000

OFFICE SUPPLIES 50605063 - 630500 $550

133



Explanation



PRINTING SUPPLIES 50605063 - 631000 $300

BOOKS 50605063 - 638200 $250

MISC SUPPLIES 50605063 - 639900 $500

DUES & MEMBERSHIPS 50605064 - 6420001,750.00 =at1.00 1,750JETCC

NEBRAMEWEAWEFNATIONAL ASSOCIATION OF CLEAN WATER

$1,750

TRANSFER OUT 50605088 - 90000172.00 =at2.00 144Avaya Replacement

2 Phones @ $6.00 x 12 months

$144


134






ACTUAL2018/2019


ACTUAL2019/2020

TREATMENT PLANT

$0$333,020$339,209$332,307$305,026 $308,159HOURLY 50608061 - 611000

$0$168,663$171,815$161,642$130,970 $136,786SALARY 50608061 - 611500

$0$23,394$23,775$23,560$16,062 $11,683OVERTIME 50608061 - 612500

$0$10,669$10,837$10,792$9,023 $9,640OTHER FEES 50608061 - 615000

$528,301 $545,636 $535,746 $0$461,080 $466,269

$0$5,073$5,073$5,073$4,631 $4,476TELEPHONE 50608062 - 622000

$0$3,500$3,500$3,500$3,479 $3,575WATER & SEWER 50608062 - 622400

$0$219,862$219,862$219,862$247,073 $228,344ELECTRIC 50608062 - 622500

$0$2,500$2,500$2,500$1,887 $45TRAVEL 50608062 - 623000

$0$1,000$1,000$1,000$733 $48FREIGHT 50608062 - 624000







$0$2,960$2,960$2,960$1,805 $1,000TRAINING 50608062 - 629000

$359,184 $364,184 $364,184 $0$371,914 $349,974

$0$1,500$1,500$1,500$283 $533OFFICE SUPPLIES 50608063 - 630500


$0$30,000$30,000$30,000$28,010 $23,963HEATING FUEL 50608063 - 631500

$0$6,151$6,151$6,151$5,691 $3,633GAS & OIL 50608063 - 632000

$0$600$600$600$281 $652TIRES 50608063 - 632500

$0$300$300$300$0 $56VEHICLE WASH 50608063 - 632501

$0$7,686$7,686$7,686$4,830 $5,291CLOTHING 50608063 - 634500


$0$1,500$1,500$1,500$1,282 $1,147SMALL TOOLS 50608063 - 636000


$0$45,000$45,000$45,000$42,213 $38,075EQUIPMENT SUPPLIES 50608063 - 637500

135






ACTUAL2018/2019


ACTUAL2019/2020

$0$250$250$250$0 $0BOOKS 50608063 - 638200

$0$0$0$0$128 $0CONSTRUCTION SUPPLIES 50608063 - 638500

$0$1,000$1,000$1,000$1,060 $382VEHICLE SUPPLIES 50608063 - 638600


$0$98,985$98,985$97,885$50,360 $56,794CHEMICALS 50608063 - 639000

$0$15,000$15,000$15,000$12,995 $10,134MISC SUPPLIES 50608063 - 639900

$224,872 $225,972 $225,972 $0$160,521 $153,305

$0$1,000$1,000$1,000$704 $563DUES & MEMBERSHIPS 50608064 - 642000

$1,000 $1,000 $1,000 $0$704 $563

$0$360$360$360$360 $360TRANSFER OUT 50608088 - 900001

$360 $360 $360 $0$360 $360

$1,137,152 $1,127,262 $0$994,580 $970,470TOTAL TREATMENT PLANT $1,113,717

136



Explanation



TREATMENT PLANT

HOURLY 50608061 - 611000MECHANICAL ELECTRICIAN1TP OPERATOR I4VEHICLE MAINT MECHANIC1MAINTENANCE MECHANIC1BUILDING MAINTENANCE CUSTODIAN1

$333,020

SALARY 50608061 - 611500CITY ELECTRICIAN1TREATMENT SYSTEMS MANAGER1CHIEF OPERATOR1MAINTENANCE SUPERVISOR1

$168,663

OVERTIME 50608061 - 612500MECHANICAL ELECTRICIAN1TP OPERATOR I4VEHICLE MAINT MECHANIC1MAINTENANCE MECHANIC1

$23,394

OTHER FEES 50608061 - 615000MECHANICAL ELECTRICIAN1TP OPERATOR I4MAINTENANCE MECHANIC1

$10,669

TELEPHONE 50608062 - 622000192.00 =at1.00 192Pagers (2) for operators

on-call374.00 =at1.00 374Subscription agreement for

operator's laptop to allow remote access to SCADA system

266.00 =at2.00 532Copper lines for SCADA system and building fire alarm system.

1,923.00 =at1.00 1,923Conversant/Avaya

171.00 =at12.00 2,052Cell phones for on-call operators and maintenance personnel

$5,073

WATER & SEWER 50608062 - 622400 $3,500

137



Explanation



ELECTRIC 50608062 - 622500 $219,862

TRAVEL 50608062 - 623000 $2,500

FREIGHT 50608062 - 624000 $1,000

MOTOR VEHICLE MAINT 50608062 - 626500 $2,000

EQUIPMENT MAINTENANCE 50608062 - 627000 $45,000

RADIO MAINTENANCE 50608062 - 627100 $400

BUILDING MAINTENANCE 50608062 - 627500 $8,500

SOLID WASTE DISPOSAL 50608062 - 628100110.00 =at65.00 7,150Semi-annual aeration tank

grit removal110.00 =at100.00 11,000Grit and screenings

generated from grit removal equipment at the treatment plant

$18,150

138



Explanation



CONTRACTED SERVICES 50608062 - 628800200.00 =at1.00 200Low level mercury analysis

200.00 =at1.00 200Reporting fees haz. chemicals (TIER 2)

450.00 =at1.00 450Rental of tools and equipment not owned by the City.

725.00 =at1.00 725Fire alarm monitoring service

60.00 =at16.00 960PWD back flow preventer tests (16)

250.00 =at4.00 1,000Quarterly misc. metals analysis (4)

1,094.00 =at1.00 1,094Priority pollutant scan (1)

800.00 =at2.00 1,600Operations Building and Main PS roof maintenance and repair agreement with Delta Roofing

1,750.00 =at1.00 1,750Rug cleaning service 2 times a year + Floor maintenance

2,000.00 =at1.00 2,000Effluent metal & ammonia test (EPA req.)

100.00 =at25.00 2,500Effluent Nitrogen Testing per MePDES Permit

3,550.00 =at1.00 3,550VUE Works

5,000.00 =at1.00 5,000 SCADA service contract

5,000.00 =at1.00 5,000Misc. metals & compound analysis (1) Required by discharge license

5,350.00 =at1.00 5,350Mowing and Grounds Maintenance Contract

1,340.00 =at4.00 5,360Toxicity tests (1/4ly)

5,900.00 =at1.00 5,900Annual Department of Environmental Protection Water Quality Impovement Fund.

12,600.00 =at1.00 12,600DEP Waste Discharge License fee (40% increase State / DEP approved)

$55,239

TRAINING 50608062 - 6290002,960.00 =at1.00 2,960JETCC / Wastewater training

and conferencesSacremento correspondence courses

$2,960

139



Explanation



OFFICE SUPPLIES 50608063 - 6305001,500.00 =at1.00 1,500Office Supplies: Record

keeping materials, computer supplies, misc.

$1,500


HEATING FUEL 50608063 - 631500 $30,000

GAS & OIL 50608063 - 6320002.00 =at100.00 200Grease

1.95 =at280.00 546Diesel-grit truck

1.95 =at500.00 975Emergency generators

6.00 =at200.00 1,200Lubricants

1.90 =at1,700.00 3,230Plant pickup truck

$6,151

TIRES 50608063 - 632500 $600

VEHICLE WASH 50608063 - 632501 $300

CLOTHING 50608063 - 6345008.00 =at12.00 96Pair of gloves

50.00 =at7.00 350Pair of rubber boots

60.00 =at8.00 480Boxes disposable gloves

75.00 =at7.00 525Sets of rain gear

125.00 =at7.00 875Pairs of coveralls

150.00 =at8.00 1,200Safety shoes

80.00 =at52.00 4,160Weekly uniform rental fees for 8 employees

$7,686

140



Explanation



MEDICAL & LAB SUPPLIES 50608063 - 63500010,000.00 =at1.00 10,000TSS, BOD, DO, pH, coliform,

Nitrogen, turbidity, chemicals, process control testing and equipment supplies

$10,000

SMALL TOOLS 50608063 - 6360001,500.00 =at1.00 1,500drill bits, screwdrivers,

ratchets, shims, tape, fasteners, pnuematic, electrcial small tools

$1,500

CLEANING SUPPLIES 50608063 - 636500 $2,500

EQUIPMENT SUPPLIES 50608063 - 637500 $45,000

BOOKS 50608063 - 638200 $250

VEHICLE SUPPLIES 50608063 - 638600 $1,000

BUILDING MAINT SUPPLIES 50608063 - 638800 $5,000

141



Explanation



CHEMICALS 50608063 - 6390002,000.00 =at1.00 2,000Misc chemicals for odor

control, coagulants, stainless steel acid wash, chlorine analyzers

2.46 =at10,000.00 24,600Sodium Bisulfite Dechlorination, 10,000 gallons

2,645.00 =at13.00 34,385Emulsion Polymer for Belt Filter Presses @$1.15/lb for 13 2300 pound totes

0.95 =at40,000.00 38,000Sodium Hypochlorite for Secondary and Overflow Disinfection @ $1.149/gallon at 6000 gal loads

$98,985

MISC SUPPLIES 50608063 - 6399003,000.00 =at1.00 3,000 Safety Supplies

12,000.00 =at1.00 12,000 Misc Supplies$15,000

DUES & MEMBERSHIPS 50608064 - 6420001,000.00 =at1.00 1,000MeWEA Memberships,

Biannual Operator Certificate Renewals

$1,000


5 Phones @ 6.00 x 12 months

$360

TOTAL TREATMENT PLANT $1,127,262

142






ACTUAL2018/2019


ACTUAL2019/2020

PUMP STATIONS

$0$218,848$222,246$221,594$185,758 $185,455HOURLY 50608161 - 611000

$0$77,809$79,143$67,135$53,068 $53,281SALARY 50608161 - 611500

$0$14,028$14,274$14,348$12,615 $10,151OVERTIME 50608161 - 612500

$0$5,747$5,850$5,931$5,745 $4,702OTHER FEES 50608161 - 615000

$309,008 $321,513 $316,432 $0$257,187 $253,588

$0$1,080$1,080$1,080$1,186 $1,044TELEPHONE 50608162 - 622000

$0$4,621$4,621$4,621$4,101 $4,842WATER & SEWER 50608162 - 622400

$0$177,448$177,448$177,448$175,017 $159,968ELECTRIC 50608162 - 622500

$0$500$500$500$611 $218FREIGHT 50608162 - 624000







$0$2,000$2,000$2,000$768 $354TRAINING 50608162 - 629000

$240,959 $240,959 $240,959 $0$232,667 $221,377

$0$500$500$500$0 $119OFFICE SUPPLIES 50608163 - 630500


$0$10,340$10,340$10,340$12,398 $12,419GAS & OIL 50608163 - 632000

$0$1,760$1,760$1,760$281 $0TIRES 50608163 - 632500

$0$320$320$320$0 $0VEHICLE WASH 50608163 - 632501

$0$4,475$4,475$4,475$4,301 $4,341CLOTHING 50608163 - 634500

$0$1,500$1,500$1,500$1,760 $1,376SMALL TOOLS 50608163 - 636000



$0$2,500$2,500$2,500$442 $343VEHICLE SUPPLIES 50608163 - 638600

$0$1,000$1,000$1,000$285 $84BUILDING MAINT SUPPLIES 50608163 - 638800

$0$1,500$1,500$1,500$445 $479CHEMICALS 50608163 - 639000

143






ACTUAL2018/2019


ACTUAL2019/2020

$0$9,500$9,500$9,500$9,960 $6,133MISC SUPPLIES 50608163 - 639900

$59,295 $64,295 $64,295 $0$51,517 $51,658

$0$200$200$200$60 $193DUES & MEMBERSHIPS 50608164 - 642000

$200 $200 $200 $0$60 $193

$626,967 $621,886 $0$541,432 $526,816TOTAL PUMP STATIONS $609,462

144



Explanation



PUMP STATIONS

HOURLY 50608161 - 611000TP OPERATOR I2VEHICLE MAINT MECHANIC1MAINTENANCE MECHANIC2

$218,848

SALARY 50608161 - 611500CITY ELECTRICIAN1TREATMENT SYSTEMS MANAGER1MAINTENANCE SUPERVISOR1

$77,809

OVERTIME 50608161 - 612500TP OPERATOR I2VEHICLE MAINT MECHANIC1MAINTENANCE MECHANIC2

$14,028

OTHER FEES 50608161 - 615000TP OPERATOR I2MAINTENANCE MECHANIC2

$5,747

TELEPHONE 50608162 - 62200090.00 =at12.00 1,0803 Cell phones $1,080

WATER & SEWER 50608162 - 622400 $4,621

ELECTRIC 50608162 - 622500 $177,448

FREIGHT 50608162 - 624000 $500

145



Explanation



MOTOR VEHICLE MAINT 50608162 - 626500 $2,000

EQUIPMENT MAINTENANCE 50608162 - 627000 $25,000

RADIO MAINTENANCE 50608162 - 627100 $500

BUILDING MAINTENANCE 50608162 - 627500 $2,000

SOLID WASTE DISPOSAL 50608162 - 628100 $7,000

CONTRACTED SERVICES 50608162 - 6288002,130.00 =at1.00 2,130VUE Works

5,400.00 =at1.00 5,400Monthly PS Genset Vector Control

11,280.00 =at1.00 11,280Includes outside contracter service for pump stations, lawn care services, including equipment rigging and transportation.

$18,810

TRAINING 50608162 - 629000 $2,000

OFFICE SUPPLIES 50608163 - 630500 $500

146



Explanation




GAS & OIL 50608163 - 6320003.00 =at30.00 90Grease tubes

800.00 =at1.00 800Natural gas for emergency gene

200.00 =at6.00 1,200Genset Oil Changes

3.05 =at500.00 1,525Propane for emergency gensets

1.95 =at1,500.00 2,925Diesel Fuel for emergency generators

1.90 =at2,000.00 3,800Gasoline PS Vehicles, Equipment

$10,340

TIRES 50608163 - 63250040.00 =at4.00 160Flat repairs

100.00 =at16.00 1,600Radials$1,760

VEHICLE WASH 50608163 - 632501 $320

CLOTHING 50608163 - 63450050.00 =at5.00 2505 pair of rubber boots

75.00 =at5.00 3755 sets of rain gear

100.00 =at5.00 5005 pair of coveralls

150.00 =at5.00 7505 pair of safety shoes

50.00 =at52.00 2,600Weekly uniform rental fee for 5 employees

$4,475

SMALL TOOLS 50608163 - 636000 $1,500

CLEANING SUPPLIES 50608163 - 636500 $500

147



Explanation



EQUIPMENT SUPPLIES 50608163 - 637500 $30,000

VEHICLE SUPPLIES 50608163 - 638600 $2,500

BUILDING MAINT SUPPLIES 50608163 - 638800 $1,000

CHEMICALS 50608163 - 6390001,500.00 =at1.00 1,500Grease emulsifiers, odor

control products used within the wastwater pumping stations.

$1,500

MISC SUPPLIES 50608163 - 6399002,000.00 =at1.00 2,000 Safety Supplies $9,500

DUES & MEMBERSHIPS 50608164 - 642000 $200

TOTAL PUMP STATIONS $621,886

148






ACTUAL2018/2019


ACTUAL2019/2020

BILLING


$0$0$0$0$137 $-646RECORDING FEES 50608262 - 629400

$212,209 $201,132 $201,132 $0$199,295 $200,486

$201,132 $201,132 $0$199,295 $200,486TOTAL BILLING $212,209

149



Explanation



BILLING

CONTRACTED SERVICES 50608262 - 628800201,132.00 =at1.00 201,132Portland Water District

Assessment Billings $201,132

TOTAL BILLING $201,132

150






ACTUAL2018/2019


ACTUAL2019/2020

RESERVE

$0$1,512,000$1,512,000$1,512,000$0 $0BUILDINGS 50608365 - 658000

$1,512,000 $1,512,000 $1,512,000 $0$0 $0

$0$0$0$0$1,512,000 $1,512,000TRANSFER OUT 50608388 - 900001

$0 $0 $0 $0$1,512,000 $1,512,000

$1,512,000 $1,512,000 $0$1,512,000 $1,512,000TOTAL RESERVE $1,512,000

151



Explanation



RESERVE

BUILDINGS 50608365 - 658000213,209.00 =at1.00 213,209Equipment Reserve

222,140.00 =at1.00 222,140Pump Stations Reserve

326,651.00 =at1.00 326,651Collection System Reserve

750,000.00 =at1.00 750,000Treatment Plant Reserve

$1,512,000

TOTAL RESERVE $1,512,000

152






ACTUAL2018/2019


ACTUAL2019/2020

SEWER MAINTENANCE

$0$386,557$394,289$381,368$356,581 $366,485HOURLY 50608461 - 611000

$0$177,767$181,323$175,464$157,721 $164,701SALARY 50608461 - 611500

$0$11,340$11,340$10,500$8,450 $161TEMPORARY HELP 50608461 - 612000

$0$28,893$29,471$28,506$15,917 $10,304OVERTIME 50608461 - 612500

$0$12,922$13,180$12,749$10,255 $10,460OTHER FEES 50608461 - 615000

$608,587 $629,603 $617,479 $0$548,923 $552,111

$0$700$700$700$225 $56PRINTING & BINDING 50608462 - 620500

$0$6,204$6,204$6,204$5,692 $6,966TELEPHONE 50608462 - 622000

$0$800$800$800$671 $767WATER & SEWER 50608462 - 622400

$0$3,300$3,300$3,293$3,317 $2,924ELECTRIC 50608462 - 622500

$0$1,500$1,500$1,500$1,399 $1,036TRAVEL 50608462 - 623000

$0$1,800$1,800$1,800$1,800 $1,800SUBSCRIPTIONS 50608462 - 624500







$0$3,000$3,000$3,000$2,374 $976TRAINING 50608462 - 629000

$152,109 $152,116 $152,116 $0$143,232 $113,073

$0$700$700$700$591 $180OFFICE SUPPLIES 50608463 - 630500


$0$8,220$8,220$8,220$9,164 $6,513HEATING FUEL 50608463 - 631500

$0$23,415$23,415$23,415$22,240 $24,764GAS & OIL 50608463 - 632000

$0$3,650$3,650$3,650$3,498 $3,528TIRES 50608463 - 632500

$0$1,040$1,040$1,040$0 $68VEHICLE WASH 50608463 - 632501

$0$7,896$7,896$7,896$8,047 $5,831CLOTHING 50608463 - 634500

$0$2,500$2,500$2,500$2,395 $2,405SMALL TOOLS 50608463 - 636000


153






ACTUAL2018/2019


ACTUAL2019/2020


$0$400$400$400$0 $0BOOKS 50608463 - 638200



$0$400$400$400$1,123 $340BUILDING MAINT SUPPLIES 50608463 - 638800

$0$5,200$5,200$5,200$4,380 $4,380CHEMICALS 50608463 - 639000

$0$8,400$8,400$8,400$8,157 $6,790MISC SUPPLIES 50608463 - 639900

$137,371 $140,371 $140,371 $0$133,487 $137,715


$280 $280 $280 $0$274 $488

$0$288$288$288$288 $288TRANSFER OUT 50608488 - 900001

$288 $288 $288 $0$288 $288

$922,658 $910,534 $0$826,205 $803,675TOTAL SEWER MAINTENANCE $898,635

154



Explanation



SEWER MAINTENANCE

HOURLY 50608461 - 611000VEHICLE MAINT MECHANIC1SWR MNT WORKER II2SWR MNT WORKER I5

$386,557

SALARY 50608461 - 611500COLLECTION SYSTEMS MANAGER1STORMWATER COORDINATOR1COLLECTION SYSTEMS SUPERVISOR1

$177,767

TEMPORARY HELP 50608461 - 61200011,340.00 =at1.00 11,340Stormwater coordinator

intern position.1

$11,340

OVERTIME 50608461 - 612500VEHICLE MAINT MECHANIC1SWR MNT WORKER II1SWR MNT WORKER I6

$28,893

OTHER FEES 50608461 - 6150004

SWR MNT WORKER I3$12,922

PRINTING & BINDING 50608462 - 620500700.00 =at1.00 700Printing of Stormwater

brochures and informational mailings.

Reduce by $1,000.00 decreased need for outside printing.

$700

TELEPHONE 50608462 - 622000360.00 =at1.00 360Annual Pager Rental

90.00 =at12.00 1,080CONVER/AVAYA/FAX

2,280.00 =at1.00 2,280 MONTHLY I-PAD WIRELESS CHARGE 4 DEVICES

ADDED 4th WIRELESS DEVICE207.00 =at12.00 2,4846 cell phones

$6,204

WATER & SEWER 50608462 - 622400337.00 =at1.00 337Annual water service

water rate increase463.00 =at1.00 463Hydrant rental fee

$800

155



Explanation



ELECTRIC 50608462 - 622500 $3,300

TRAVEL 50608462 - 6230001,500.00 =at1.00 1,500Annual travel expense to

attend wastewater/stormwater training events

$1,500

SUBSCRIPTIONS 50608462 - 6245001,800.00 =at1.00 1,800Cues Granite XP Annual

Software License for Sewer Asset Inventory.

$1,800

EQUIPMENT RENTAL 50608462 - 6260004,000.00 =at1.00 4,000Costs for rental of tools &

equipment for various maintenance and repair projects

75.00 =at266.00 19,950Street sweeping

$23,950

MOTOR VEHICLE MAINT 50608462 - 6265007,000.00 =at1.00 7,000Outside vehicle service and

repairsover spent account last 4 years, due to age of equipment

$7,000

EQUIPMENT MAINTENANCE 50608462 - 62700010,000.00 =at1.00 10,000Outside services for

equipment maintenance and repairs

Over spent account last 4 years due to age of equipment

$10,000

RADIO MAINTENANCE 50608462 - 627100226.00 =at1.00 226Repairs

620.00 =at1.00 620Service Contracts$846

SOLID WASTE DISPOSAL 50608462 - 628100110.00 =at14.00 1,54014 Tons

disposal-construction debris5,000.00 =at1.00 5,000Casco Bay Boat pump out

program110.00 =at57.00 6,27057 Tons disposal-sewer

cleaner Debris45.00 =at400.00 18,000400 Tons disposal-Catch

Basin Debris25,000.00 =at1.00 25,000Household Hazardous

Waste collection event

$55,810

156



Explanation



CONTRACTED SERVICES 50608462 - 628800350.00 =at1.00 350Easement Rental Fee

Guilford2,000.00 =at1.00 2,000Stormwater BMP Inspections

2,600.00 =at1.00 2,600Miscellaneous Utility Repair

3,336.00 =at1.00 3,336Dig Safe Service Charge

4,320.00 =at1.00 4,320VueWorks Annual Maint.

5,000.00 =at1.00 5,000Traffic Control Services

5,600.00 =at1.00 5,600Rodent Control Services

14,000.00 =at1.00 14,000Phase II ISWG Stormwater Working Group Annual Fee

$37,206

TRAINING 50608462 - 6290003,000.00 =at1.00 3,000Attending various

stormwater and wastewater training programs

$3,000

OFFICE SUPPLIES 50608463 - 630500700.00 =at1.00 700Office supplies such as pen,

paper and pencils. $700

PRINTING SUPPLIES 50608463 - 631000150.00 =at1.00 150 Toner for photo copier $150

HEATING FUEL 50608463 - 6315002.74 =at3,000.00 8,220Propane for office and

maintenance building $8,220

GAS & OIL 50608463 - 6320001,000.00 =at1.00 1,000Grease & Oil for equipment

1.90 =at4,100.00 7,790 Gas

1.95 =at7,500.00 14,625Diesel

$23,415

157



Explanation



TIRES 50608463 - 632500200.00 =at1.00 200Compressor, bucket mach,

etc.200.00 =at1.00 200Tire for skid steel loader

125.00 =at2.00 250Tires for 6 cu yd dump truck (repairs)

250.00 =at2.00 500Front-end loader tires (repairs)

250.00 =at2.00 500Tires for sewer cleaner (repairs)

100.00 =at20.00 2,000Truck tiresincrease due to actual quantity and costs

$3,650

VEHICLE WASH 50608463 - 632501 $1,040

CLOTHING 50608463 - 6345008.00 =at18.00 14418 pair rubber gloves

20.00 =at9.00 1809 pair rubber boots

2.00 =at96.00 19296 pair cotton gloves

25.00 =at9.00 2259 regular coveralls

50.00 =at9.00 4509 pair of insulated coveralls

75.00 =at9.00 6759 sets of rain gear

150.00 =at9.00 1,3509 pair of safety shoes

90.00 =at52.00 4,6809 Uniform service fees

$7,896

SMALL TOOLS 50608463 - 6360002,500.00 =at1.00 2,500Small tools for maintenance

garage and construction crew

$2,500

CLEANING SUPPLIES 50608463 - 636500900.00 =at1.00 900 Office cleaning supplies

such as floor cleaner, window cleaner and paper products

$900

EQUIPMENT SUPPLIES 50608463 - 6375007,500.00 =at1.00 7,500Parts needed for repairs to

CCTV camera system and high pressure sewer cleaner

$7,500

158



Explanation



BOOKS 50608463 - 638200400.00 =at1.00 400Manuals for

sewer/stormwater collection systems training

$400

CONSTRUCTION SUPPLIES 50608463 - 63850055,000.00 =at1.00 55,000 Materials used in the repair

and replacement of sewer and stormwater lines such as pipe, fittings, stone, gravel, asphalt, and precast structures.

New BMP stormwater requirement, additional $3000 to implement tree box fi

$55,000

VEHICLE SUPPLIES 50608463 - 63860015,000.00 =at1.00 15,000Replacement parts for motor

vechicles, such as starters, belts, hoses and other related items

$15,000

BUILDING MAINT SUPPLIES 50608463 - 638800400.00 =at1.00 400 Items used in building

maintenance such as paint and brushes.

$400

CHEMICALS 50608463 - 6390005,200.00 =at1.00 5,200Bacteria treatment of the

Maine Mall sewer areato reduce grease build up

$5,200

MISC SUPPLIES 50608463 - 6399008,400.00 =at1.00 8,400General supplies used in the

operation and maintenance of the municipal collections systems

$8,400

DUES & MEMBERSHIPS 50608464 - 642000100.00 =at1.00 100New England Water

Environment Association

180.00 =at1.00 180Maine Wastewater Control Association

$280



$288

TOTAL SEWER MAINTENANCE $910,534

159






ACTUAL2018/2019


ACTUAL2019/2020

ENGINEERING

$0$72,842$74,298$71,954$66,559 $70,398HOURLY 50608561 - 611000

$0$131,362$133,990$136,697$124,250 $132,653SALARY 50608561 - 611500

$0$9,720$9,720$9,000$6,414 $5,658TEMPORARY HELP 50608561 - 612000

$0$0$0$0$72 $49OVERTIME 50608561 - 612500

$217,651 $218,008 $213,924 $0$197,296 $208,758

$0$500$500$500$492 $455PRINTING & BINDING 50608562 - 620500

$0$300$300$300$51 $0POSTAGE 50608562 - 621500

$0$2,016$2,016$2,016$2,175 $2,034TELEPHONE 50608562 - 622000

$0$6,000$6,000$6,000$7,464 $1,353SUBSCRIPTIONS 50608562 - 624500

$0$500$500$500$250 $22MOTOR VEHICLE MAINT 50608562 - 626500


$0$29,500$29,500$29,500$31,589 $27,987CONTRACT SERVICES-ENGINEER 50608562 - 628802

$0$5,850$5,850$5,850$2,121 $2,654TRAINING 50608562 - 629000

$45,566 $45,566 $45,566 $0$44,142 $34,808

$0$500$500$1,000$322 $381OFFICE SUPPLIES 50608563 - 630500


$0$500$500$1,000$369 $192GAS & OIL 50608563 - 632000

$0$80$80$80$0 $0VEHICLE WASH 50608563 - 632501

$0$500$500$500$136 $587CLOTHING 50608563 - 634500

$0$600$600$600$385 $22EQUIPMENT SUPPLIES 50608563 - 637500

$0$200$200$200$0 $0BOOKS 50608563 - 638200

$0$300$300$300$212 $42MISC SUPPLIES 50608563 - 639900

$4,480 $3,280 $3,280 $0$1,493 $1,626


$350 $350 $350 $0$45 $180

$0$0$0$0$1,375 $0COMPUTER SOFTWARE 50608565 - 650300

$0$0$0$0$0 $144COMPUTER HARDWARE 50608565 - 650400

$0$0$0$0$223 $0OFFICE EQUIPMENT 50608565 - 650500

160






ACTUAL2018/2019


ACTUAL2019/2020

$0$0$0$0$14 $0OTHER EQUIPMENT 50608565 - 656000

$0 $0 $0 $0$1,613 $144

$0$72$72$72$72 $72TRANSFER OUT 50608588 - 900001

$72 $72 $72 $0$72 $72

$267,276 $263,192 $0$244,661 $245,588TOTAL ENGINEERING $268,119

161



Explanation



ENGINEERING

HOURLY 50608561 - 611000SENIOR CAD OPERATOR1 $72,842

SALARY 50608561 - 611500WRP ENGINEER CIVIL/TRANSPORTA1ENGINEERING DIVISION MANAGER1

$131,362

TEMPORARY HELP 50608561 - 6120009,720.00 =at1.00 9,720Engineering Intern for July,

August, of 2021 and May, June 2022

1

$9,720

PRINTING & BINDING 50608562 - 620500500.00 =at1.00 500Letterhead, envelopes,

documents and printed material

$500

POSTAGE 50608562 - 621500300.00 =at1.00 300Mailing and overnight

delivery $300

TELEPHONE 50608562 - 62200015.00 =at12.00 180Conversant/Avaya

153.00 =at12.00 1,8363 Cell phones$2,016

SUBSCRIPTIONS 50608562 - 6245006,000.00 =at1.00 6,000Civil 3D & Revit

FARRO Software - Scene FARRO Software - Pointsence Leika Linda.com (online education)

Yearly

$6,000

MOTOR VEHICLE MAINT 50608562 - 626500500.00 =at1.00 500Engineering Pickup $500

162



Explanation



EQUIPMENT MAINTENANCE 50608562 - 627000900.00 =at1.00 900Plotter Cleaning $900

CONTRACT SERVICES-ENGINEE50608562 - 62880210,000.00 =at1.00 10,000Outside Professional

Engineering19,500.00 =at1.00 19,500GIS Services

$29,500

TRAINING 50608562 - 6290005,850.00 =at1.00 5,850Seminars, Engineering

Training, and CADD Training $5,850

OFFICE SUPPLIES 50608563 - 630500Offices are up to date. No need to maintain existing budget. $500

PRINTING SUPPLIES 50608563 - 631000600.00 =at1.00 600Copier and computer paper

and tonerReduced budget since we haven't been using the existing budget amounts.

$600

GAS & OIL 50608563 - 632000500.00 =at1.00 500Engineering vehicle

Reduced budget since we haven't been using that amount of fuel.$500

VEHICLE WASH 50608563 - 632501 $80

CLOTHING 50608563 - 634500500.00 =at1.00 500Clothing $500

EQUIPMENT SUPPLIES 50608563 - 637500600.00 =at1.00 600Equipment Supplies

Flow Monitoring Batteries $600

163



Explanation



BOOKS 50608563 - 638200 $200

MISC SUPPLIES 50608563 - 639900 $300

DUES & MEMBERSHIPS 50608564 - 642000 $350



$72

TOTAL ENGINEERING $263,192

164






ACTUAL2018/2019


ACTUAL2019/2020

DEBT

$0$6,267$6,267$6,493$0 $0BOND INTEREST 50608664 - 648900

$0$60,690$60,690$60,690$0 $0BOND PRINCIPLE 50608664 - 649000

$67,183 $66,957 $66,957 $0$0 $0

$0$1,356$1,356$1,356$4,575 $4,565TEMPORARY & ADMIN 50608666 - 668800

$0$0$0$0$3,717 $3,505BOND INTEREST 50608666 - 668900

$0$27,102$27,102$27,102$87,792 $87,792BOND PRINCIPAL 50608666 - 669000

$28,458 $28,458 $28,458 $0$96,085 $95,862

$95,415 $95,415 $0$96,085 $95,862TOTAL DEBT $95,641

165



Explanation



DEBT

BOND INTEREST 50608664 - 6489006,267.00 =at1.00 6,267TH SRF INTEREST/FEES $6,267

BOND PRINCIPLE 50608664 - 64900060,690.00 =at1.00 60,690TH SRF BOND PRINCIPAL $60,690

TEMPORARY & ADMIN 50608666 - 6688001,356.00 =at1.00 1,356DEP And MMBB Admin Fees

associated with issue $1,356

BOND PRINCIPAL 50608666 - 66900027,102.00 =at1.00 27,102ARRA Long Creek Project

Loan Payments10/1/18 and 4/1/19

$27,102

TOTAL DEBT $95,415

166






ACTUAL2018/2019


ACTUAL2019/2020

COMPLIANCE

$0$67,122$68,464$66,310$62,462 $58,744HOURLY 50608761 - 611000

$0$21,757$22,192$21,460$20,530 $20,300SALARY 50608761 - 611500

$0$726$741$717$54 $0OVERTIME 50608761 - 612500

$0$323$329$319$0 $0OTHER FEES 50608761 - 615000

$88,806 $91,726 $89,928 $0$83,046 $79,044

$0$150$150$150$58 $64POSTAGE 50608762 - 621500

$0$660$660$660$628 $632TELEPHONE 50608762 - 622000

$0$500$500$500$0 $84MOTOR VEHICLE MAINT 50608762 - 626500

$0$1,200$1,200$1,200$216 $0EQUIPMENT MAINTENANCE 50608762 - 627000


$0$1,500$1,500$1,500$1,024 $571TRAINING 50608762 - 629000

$17,664 $17,664 $17,664 $0$8,833 $7,861

$0$500$500$500$4 $128OFFICE SUPPLIES 50608763 - 630500

$0$432$432$432$187 $134GAS & OIL 50608763 - 632000

$0$80$80$80$0 $0VEHICLE WASH 50608763 - 632501

$0$150$150$150$68 $53CLOTHING 50608763 - 634500

$0$200$200$200$98 $10MEDICAL & LAB SUPPLIES 50608763 - 635000

$0$250$250$250$0 $0BOOKS 50608763 - 638200

$0$200$200$200$0 $35VEHICLE SUPPLIES 50608763 - 638600

$0$600$600$600$596 $478MISC SUPPLIES 50608763 - 639900

$2,412 $2,412 $2,412 $0$952 $837

$111,802 $110,004 $0$92,831 $87,743TOTAL COMPLIANCE $108,882

167



Explanation



COMPLIANCE

HOURLY 50608761 - 611000COMPLIANCE ADMINISTRATOR1 $67,122

SALARY 50608761 - 611500TREATMENT SYSTEMS MANAGER1 $21,757

OVERTIME 50608761 - 612500COMPLIANCE ADMINISTRATOR1 $726

OTHER FEES 50608761 - 615000COMPLIANCE ADMINISTRATOR1 $323

POSTAGE 50608762 - 621500150.00 =at1.00 150Certified Mail $150

TELEPHONE 50608762 - 62200055.00 =at12.00 660Monthly Cell Phone $660

MOTOR VEHICLE MAINT 50608762 - 626500 $500

EQUIPMENT MAINTENANCE 50608762 - 6270001,200.00 =at1.00 1,200Sampler, monitoring

equipment maintenance $1,200

168



Explanation



CONTRACTED SERVICES 50608762 - 628800133.00 =at10.00 1,330Volatile Organic Analysis

1,000.00 =at2.00 2,000Toxic Organic analysis

266.00 =at8.00 2,128Semi-VOA

191.00 =at20.00 3,820Heavy metals analysis

1,094.00 =at4.00 4,376EPA required priority pollutant Scan 2 (influent, effluent)EPA required tests for industrial users2 (influent, effluent)Local Limits Development

$13,654

TRAINING 50608762 - 6290001,500.00 =at1.00 1,500Includes yearly IP

Conference $1,500

OFFICE SUPPLIES 50608763 - 630500 $500

GAS & OIL 50608763 - 63200036.00 =at1.00 36Case oil

1.80 =at220.00 396Gasoline$432

VEHICLE WASH 50608763 - 632501 $80

CLOTHING 50608763 - 634500 $150

MEDICAL & LAB SUPPLIES 50608763 - 635000 $200

169



Explanation



BOOKS 50608763 - 638200250.00 =at1.00 250Include Standard Methods &

CFR revisions and publications

$250

VEHICLE SUPPLIES 50608763 - 638600 $200

MISC SUPPLIES 50608763 - 639900 $600

TOTAL COMPLIANCE $110,004

170






ACTUAL2018/2019


ACTUAL2019/2020

SLUDGE DISPOSAL

$0$497,700$497,700$395,230$326,614 $342,191SLUDGE DISPOSAL 50608862 - 628700


$401,744 $504,214 $504,214 $0$330,248 $344,780

$504,214 $504,214 $0$330,248 $344,780TOTAL SLUDGE DISPOSAL $401,744

171



Explanation



SLUDGE DISPOSAL

SLUDGE DISPOSAL 50608862 - 62870096.82 =at2,500.00 242,050Disposal costs - Casella

ContractJul to Dec 2021 $242,050.00Jan to July 2022 $255,650.00

102.26 =at2,500.00 255,650Casella Contract Pricing Jan 2022 to Jul 2022

$497,700

CONTRACTED SERVICES 50608862 - 628800120.00 =at1.00 120Annual DEP reporting fee

240.00 =at1.00 240Annual license fee for program approval

900.00 =at1.00 900Dioxin Analysis

1,000.00 =at1.00 1,000Miscellaneous analytical

1,094.00 =at1.00 1,094Priority pollutant scan

1,240.00 =at1.00 1,240Toxicity characteristic leaching procedure (TCLP) analysis.

480.00 =at4.00 1,920Sludge nutrient and heavy metal analysis, quarterly. Chapter 405.6 A,B,C and E

$6,514

TOTAL SLUDGE DISPOSAL $504,214

172






ACTUAL2018/2019


ACTUAL2019/2020

INSURANCE

$0$164,276$167,408$136,121$113,426 $121,996MAINE STATE RETIREMENT 50608961 - 618000

$0$28,230$28,755$42,262$45,216 $39,629401A 50608961 - 618101

$0$2,128$2,168$3,186$2,759 $2,394LONG TERM DISABILITY 50608961 - 618200

$0$152,789$155,599$151,078$126,952 $125,184SOCIAL SECURITY 50608961 - 618300

$0$48,291$69,684$67,721$58,617 $55,338WORKERS COMP 50608961 - 618500

$0$493,237$493,237$479,156$391,968 $413,111HEALTH INSURANCE 50608961 - 618600

$0$4,095$4,095$4,095$0 $3,710WELLNESS 50608961 - 618601

$0$12,309$12,309$12,309$-3,980 $47,600ACCRUED VACATION/PAYROLL 50608961 - 618800

$895,928 $933,255 $905,355 $0$734,958 $808,962

$0$5,250$5,250$5,250$0 $0CLAIMS & DAMAGES 50608964 - 645000

$0$77,424$77,424$69,008$63,046 $69,008PROPERTY INSURANCE 50608964 - 646200

$74,258 $82,674 $82,674 $0$63,046 $69,008

$1,015,929 $988,029 $0$798,005 $877,970TOTAL INSURANCE $970,186

173



Explanation



INSURANCE

MAINE STATE RETIREMENT 50608961 - 6180001 $164,276

401A 50608961 - 6181011 $28,230

LONG TERM DISABILITY 50608961 - 6182001 $2,128

SOCIAL SECURITY 50608961 - 6183001 $152,789

WORKERS COMP 50608961 - 6185001 $48,291

HEALTH INSURANCE 50608961 - 6186001 $493,237

WELLNESS 50608961 - 6186011 $4,095

ACCRUED VACATION/PAYROLL50608961 - 6188001 $12,309

174



Explanation



CLAIMS & DAMAGES 50608964 - 645000 $5,250

PROPERTY INSURANCE 50608964 - 6462001,259.00 =at1.00 1,259Hartford Flood Insurance

76,165.00 =at1.00 76,165Property, Casualty and Liability Insurance

$77,424

TOTAL INSURANCE $988,029

175

ENTERPRISE & GRANT FUND PROPOSED BUDGETS

FY 2022

$173,595 $168,042 $170,143

$122,285 $108,597 $102,991$18,985 $18,839 $18,816$56,923 $52,072 $47,651

$280,399 $270,725 $247,013$57,780 $56,160 $39,489$77,896 $67,963 $61,867$32,585 $37,270 $28,556$68,663 $65,330 $57,998$76,948 $81,008 $73,562$67,453 $68,522 $61,319$74,153 $82,011 $74,733$67,448 $69,503 $62,211

$1,001,518 $978,000 $876,206

$21,352 $21,269 $21,509

$22,500 $22,500 $22,500

$20,000 $20,000 $20,000

$22,975 $22,975 $22,975

$93,007 $95,243 $93,936

$79,283 $80,657 $80,177

$267,598 $298,036 $262,440

$288,340 $287,397 $287,397

$3,547,705 $3,155,150 $3,242,678

$346,400 $448,511 $360,983

Total Enterprise

$38,328$306

$0

$37,443

$150,784

$34,140$34,627

$0

$806,530

$19,871

$16,516

$20,462

$37,915

$700,112

$17,609

$12,991

$21,843

$73,097

$117,891

$258,089$24,904$51,256$24,147$88,458

$299,028$49,380$62,368$40,078

$141,952

$102,214$7,774

$37,060

$150,353

$115,418$7,636

$38,182


Enterprise Fund Expenditure Summary

ACTUAL2018/2019

ACTUAL2019/2020

ADOPTEDBUDGET2020/2021




VACATION CAMPSSUMMER SPORTS CAMPSSUMMER RECREATION CAMPS

GOLF COURSE

YOUTH

ADULT LEAGUES

TOTAL RECREATION

SENIOR PROGRAMSADULT PROGRAMS

AFTER/BEFORE SCHOOL PROGRAM -SKILLIN AFTER/BEFORE SCHOOL PROGRAM -DYER

AFTER/BEFORE SCHOOL PROGRAM -BROWNAFTER/BEFORE SCHOOL PROGRAM -KALER

AFTER/BEFORE SCHOOL PROGRAM -SMALL

PORTLAND STREET PIER

ART IN THE PARK

STREET OPENINGS

$5,597,780

BOAT RAMP

$268,175

$273,897

$207,961

$73,097

$239,923

$214,579

$5,460,944$5,884,273

EMPLOYEE RECOGNITION $4,406 $14,995

$3,549,249

$220,070

$5,264,078$5,390,517

WESTROOK/SP ASSESSING

TIFS

TIFS -ECONOMIC DEVELOPMENT $0

$3,456,123

SEWER IMPACT

SPCTV

176

$2,708 $2,500 $2,000 $2,000 $2,000 $0

$1,180 $1,040 $300 $300 $300 $0

$2,383 $1,834 $4,000 $2,000 $2,000 $0

$136,751 $149,473 $140,000 $148,242 $152,343 $0

$7,732 $6,463 $10,000 $10,000 $8,000 $0

$5,063 $3,664 $5,500 $5,500 $5,500 $0

$0 $0

$17,000 $13,400 $11,795 $0 $0 $0

$172,817 $178,374 $173,595 $168,042 $170,143 $0

$0 $0 $0 $15,000 $15,000 $0

$127,834 $97,361 $130,000 $130,000 $108,000 $0

$10,331 $5,564 $12,500 $10,000 $10,000 $0

$51,036 $26,979 $59,000 $35,000 $59,000 $0

$278,921 $60,203 $278,518 $300,000 $278,500 $0

$69,253 $31,616 $62,000 $60,000 $49,600 $0

$35,958 $29,265 $58,000 $58,000 $31,706 $0

$37,980 $27,004 $42,000 $42,000 $33,600 $0

$114,832 $53,903 $74,000 $74,000 $59,200 $0

$96,197 $56,668 $74,000 $67,000 $59,200 $0

$72,933 $47,218 $67,500 $67,000 $57,200 $0

$0 $80,352 $74,000 $60,000 $59,200 $0

$0 $0 $70,000 $60,000 $56,000 $0

$895,275 $516,133 $1,001,518 $978,000 $876,206 $0

$18,626 $18,863 $19,000 $21,269 $19,000 $0

$5,161 $6,400 $2,352 $0 $2,509 $0

$23,787 $25,263 $21,352 $21,269 $21,509 $0

$3,559 $2,802 $0 $0 $0 $0

$22,097 $22,250 $22,500 $22,500 $22,500 $0

$0 $0 $0 $0 $0 $0

$25,656 $25,052 $22,500 $22,500 $22,500 $0

$21,367 $19,466 $20,000 $20,000 $20,000 $0

$21,367 $19,466 $20,000 $20,000 $20,000 $0

AFTER/BEFORE SCHOOL SKILLIN

USE OF SURPLUS

MISCELLANEOUS REVENUE

SR - EMPLOYEE RECOGNITION

AFTER/BEFORE SCHOOL SMALL

AFTER/BEFORE SCHOOL KALER

AFTER/BEFORE SCHOOL BROWN

CART/CLUB RENTALS

ADULT PROGRAMS

SENIOR PROGRAMS

AFTERSCHOOL PROGRAM


TRANSFER IN

YOUTH PROGRAMS FEES

INVESTMENT INCOME

MEMBERSHIPS

EQUIPMENT

GOLF COURSE FEES

FOOD/BEVERAGE


Enterprise Fund Revenue Summary

ACTUAL2018/2019

ACTUAL2019/2020





SR - GOLF COURSE

CONTRIB - FINANCIAL

ADULT LEAGUE/REVENUES

SR - RECREATION

VACATION CAMPS

SUMMER SPORTS CAMP

SUMMER REC CAMPS

SR - BOAT RAMP

BOAT RAMP REVENUE

INVESTMENT INCOME

BOAT RAMP TRANSFER IN

PORTLAND ST PIER

SR - PORTLAND STREET PIER

177

$15,330 $4,725 $15,000 $15,300 $15,300 $0

$636 $468 $375 $375 $375 $0

$600 $150 $600 $500 $500 $0

$1,950 $945 $1,800 $1,000 $1,000 $0

$4,530 $0 $4,000 $4,500 $4,500 $0

$1,150 $310 $1,000 $1,000 $1,000 $0

$250 $235 $200 $300 $300 $0

$24,446 $6,833 $22,975 $22,975 $22,975 $0

$6,980 $5,675 $3,000 $3,000 $3,000 $0

$78,290 $68,740 $90,007 $92,243 $90,936 $0

$0 $0 $0 $0 $0 $0

$85,270 $74,415 $93,007 $95,243 $93,936 $0

$7,999 $5,333 $5,000 $2,500 $2,500 $0

$91,199 $257,614 $74,283 $78,157 $77,677 $0

$99,198 $262,947 $79,283 $80,657 $80,177 $0

$12,994 $9,723 $9,000 $6,000 $6,000 $0

$216,078 $198,053 $215,000 $225,000 $230,000 $0

$8,106 $4,323 $20,000 $10,000 $10,000 $0

MISCELLANEOUS REVENUE $17,674 $47 $0 $2,135 $0 $0

$0 $0 $23,598 $54,901 $16,440 $0

$254,852 $212,146 $267,598 $298,036 $262,440 $0

$214,531 $288,340 $287,397 $287,397 $0

$207,926 $214,531 $288,340 $287,397 $287,397 $0

$2,795,535 $2,910,761 $2,787,975 $2,505,051 $2,505,051 $0

$133,035 $98,015 $0 $0 $0 $0

$0 $0 $0 $0 $0 $0

$0 $0 $206,130 $198,610 $198,610 $0

$924,930 $900,000 $900,000 $900,000 $0

$3,592,578 $3,933,706 $3,894,105 $3,603,661 $3,603,661 $0

TOTAL ENTERPRISE CITY

DONATIONS

SPONSORSHIPS (LOCAL MERCH)

ADVERTISING

ARTISTS FEES

INVESTMENT INCOME

CONCESSIONS


Enterprise Fund Revenue Summary

ACTUAL2018/2019

ACTUAL2019/2020





MISCELLANEOUS REVENUE $207,926

USE OF SURPLUS

OTHER INCOME

SR - SPCTV

$5,403,172

SR - WESTROOK/SP ASSESSING

USE OF SURPLUS

INVESTMENT INCOME

AMOUNT TO BE RAISED BY TAXATION

BETE STATE REIMBURSEMENT $664,008

SR - TIFS

$0$5,597,780 $5,460,944$5,468,866 $5,884,273


SR - ART IN THE PARK

USE OF SURPLUS

SR - STREET OPENINGS

INVESTMENT INCOME

SEWER IMPACT FEES REVENUE

SPCTV FILMING BILLINGS

INVESTMENT INCOME

SR - SEWER IMPACT

INVESTMENT INCOME

STREET OPENINGS REVENUE

CABLE TV FRANCHISE

178


Enterprise Fund ExpenditureLine Item Summary




ACTUAL2018/2019


ACTUAL2019/2020

SR - GOLF COURSE

$0$26,766$27,301$25,643 $30,241HOURLY 207161 - 611000 $26,766$0$74,997$74,997$58,727 $56,067TEMPORARY HELP 207161 - 612000 $80,779$0$203$203$0 $12OVERTIME 207161 - 612500 $203$0$780$780$385 $396401A 207161 - 618101 $780$0$128$131$146 $171LONG TERM DISABILITY 207161 - 618200 $128$0$7,741$7,782$6,305 $6,573SOCIAL SECURITY 207161 - 618300 $8,183$0$2,498$2,518$1,052 $984WORKERS COMP 207161 - 618500 $2,613$0$12,134$12,134$12,155 $12,868HEALTH INSURANCE 207161 - 618600 $11,897

$125,846 $125,247 $0$104,413 $107,312 $131,349$0$500$500$537 $38PRINTING & BINDING 207162 - 620500 $500$0$1,429$1,429$1,385 $1,152TELEPHONE 207162 - 622000 $1,429$0$6,300$5,100$5,272 $3,218WATER & SEWER 207162 - 622400 $5,100$0$3,720$3,720$3,165 $2,673ELECTRIC 207162 - 622500 $3,720$0$490$490$472 $310EQUIPMENT RENTAL 207162 - 626000 $490$0$820$820$461 $167BUILDING MAINTENANCE 207162 - 627500 $820$0$0$0$0 $0SIGN MAINTENANCE 207162 - 627700 $50$0$300$300$0 $200CONTRACTED SERVICES 207162 - 628800 $300

$12,359 $13,559 $0$11,291 $7,758 $12,409$0$0$0$44 $0OFFICE SUPPLIES 207163 - 630500 $0$0$4,000$2,500$4,308 $4,305HEATING FUEL 207163 - 631500 $2,500$0$540$540$50 $13GAS & OIL 207163 - 632000 $540$0$0$0$165 $0TIRES 207163 - 632500 $0$0$7,750$7,750$7,165 $4,991FOOD 207163 - 633500 $7,750$0$150$150$0 $42HOUSEHOLD SUPPLIES 207163 - 635500 $150$0$300$300$199 $249SMALL TOOLS 207163 - 636000 $300$0$8,000$8,000$7,421 $5,574AGRICULTURE SUPPLIES 207163 - 637000 $8,000$0$400$400$439 $336CONSTRUCTION SUPPLIES 207163 - 638500 $400$0$5,000$5,000$8,851 $7,293VEHICLE SUPPLIES 207163 - 638600 $5,000$0$3,525$3,525$5,474 $2,840BUILDING MAINT SUPPLIES 207163 - 638800 $3,525

179






ACTUAL2018/2019


ACTUAL2019/2020

$28,165 $29,665 $0$34,115 $25,642 $28,165$0$600$600$333 $1,144DUES & MEMBERSHIPS 207164 - 642000 $600

$600 $600 $0$333 $1,144 $600$0$1,000$1,000$128 $25OTHER EQUIPMENT 207165 - 656000 $1,000

$1,000 $1,000 $0$128 $25 $1,000$0$72$72$72 $72TRANSFER OUT 207188 - 900001 $72

$72 $72 $0$72 $72 $72$168,042 $170,143 $0$150,353 $141,952TOTAL SR - GOLF COURSE $173,595

180


Enterprise Fund ExpenditureLine Item Detail


MANAGER'SBUDGET2021/2022 Explanation Account Description

SR - GOLF COURSE

$26,766HOURLY 1 SENIOR PARK MAINTAINER207161 - 611000

$74,997TEMPORARY HELP 36,45012.15 =at3,000.00 Attendants

5,85013.00 =at450.00 Jr. Golf Instructors

10.50 =at1.00 Rounding

5,90014.75 =at400.00 Seasonal Temp

5,46812.15 =at450.00 SEASONAL TEMPS

19,50016.25 =at1,200.00 SEASONAL TEMPS

1,82914.75 =at124.00 Weekend Grounds Supervisor

207161 - 612000

$203OVERTIME 20329.00 =at7.00 Weekend cover207161 - 612500

$780401A 207161 - 618101

$128LONG TERM DISABILITY 207161 - 618200

$7,741SOCIAL SECURITY 207161 - 618300

$2,498WORKERS COMP 207161 - 618500

$12,134HEALTH INSURANCE 207161 - 618600

$500PRINTING & BINDING 500500.00 =at1.00 Print golf announcements, tags and scorecards

207162 - 620500

$1,429TELEPHONE 365365.00 =at1.00 Alarm system



36630.50 =at12.00 Time Warner

207162 - 622000

$6,300WATER & SEWER 6,0006,000.00 =at1.00 Irrigation System

30025.00 =at12.00 Pro Shop207162 - 622400

$3,720ELECTRIC 3,720310.00 =at12.00 Electricity for the pro shop/building

207162 - 622500

181





$490EQUIPMENT RENTAL 490490.00 =at1.00 Porta Toilet207162 - 626000

$820BUILDING MAINTENANCE 100100.00 =at1.00 Glass Repair

720720.00 =at1.00 Overhead Door207162 - 627500

$0SIGN MAINTENANCE 207162 - 627700

$300CONTRACTED SERVICES 300300.00 =at1.00 irrigation wire locate207162 - 628800

$4,000HEATING FUEL 4,0004,000.00 =at1.00 Heat for Pro Shop and Maintenance Building

207163 - 631500

$540GAS & OIL 5401.80 =at300.00 Unleaded - Greensmower, etc.

207163 - 632000

$7,750FOOD 5,0005,000.00 =at1.00 Food

2,0002,000.00 =at1.00 Golf Balls

500500.00 =at1.00 Misc.

250250.00 =at1.00 Rental Carts/Bags/Clubs

207163 - 633500

$150HOUSEHOLD SUPPLIES 150150.00 =at1.00 Napkins, toilet tissue, etc,..207163 - 635500

$300SMALL TOOLS 300300.00 =at1.00 Shovel, rakes, weed eater207163 - 636000

$8,000AGRICULTURE SUPPLIES 500500.00 =at1.00 Bunker Sand

500500.00 =at1.00 Fungicide/Insecticide

500500.00 =at1.00 Loam

4,4004,400.00 =at1.00 Seed/Fertilizer for Organic Program

600600.00 =at1.00 Sod

1,5001,500.00 =at1.00 Top Dressing

207163 - 637000

$400CONSTRUCTION SUPPLIES 400400.00 =at1.00 Miscellaneous Construction Supplies

207163 - 638500

$5,000VEHICLE SUPPLIES 1,5001,500.00 =at1.00 Golf Carts and Tractor Parts

3,5003,500.00 =at1.00 Mower Parts207163 - 638600

182





$3,525BUILDING MAINT SUPPLIES 925925.00 =at1.00 Accessories

2,6002,600.00 =at1.00 Irrigation Parts207163 - 638800

$600DUES & MEMBERSHIPS 200200.00 =at1.00 Golf Superintendents Association

325325.00 =at1.00 Maine State Golf Association

7575.00 =at1.00 State Victular License

207164 - 642000

$1,000OTHER EQUIPMENT 1,0001,000.00 =at1.00 First Tee Equipment207165 - 656000

$72TRANSFER OUT 7272.00 =at1.00 Avaya replacement1 phone @ $6 x12 months

207188 - 900001

$170,143TOTAL SR - GOLF COURSE

183






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - YOUTH$0$4,774$4,870$0 $5,009HOURLY 20720161 - 611000 $4,703$0$21,160$22,176$28,013 $26,160TEMPORARY HELP 20720161 - 612000 $24,016$0$0$0$0 $750OVERTIME 20720161 - 612500 $0$0$0$0$0 $18MAINE STATE RETIREMENT 20720161 - 618000 $0$0$1,040$1,040$0 $171401A 20720161 - 618101 $1,040$0$23$23$0 $28LONG TERM DISABILITY 20720161 - 618200 $22$0$1,982$2,130$2,276 $2,463SOCIAL SECURITY 20720161 - 618300 $2,117$0$808$866$869 $847WORKERS COMP 20720161 - 618500 $862$0$2,122$2,122$0 $0HEALTH INSURANCE 20720161 - 618600 $2,080

$33,227 $31,909 $0$31,157 $35,446 $34,840

$0$4,237$5,075$5,602 $1,805EQUIPMENT RENTAL 20720162 - 626000 $6,800$0$22,620$25,120$17,366 $13,312CONTRACTED SERVICES 20720162 - 628800 $26,520

$30,195 $26,857 $0$22,968 $15,117 $33,320

$0$0$0$0 $75FOOD 20720163 - 633500 $0$0$0$0$0 $463TEEN CENTER SUPPLIES 20720163 - 633505 $0$0$9,850$10,150$12,467 $18,424CLOTHING 20720163 - 634500 $12,800$0$5,600$5,600$14,302 $5,223RECREATION SUPPLIES 20720163 - 637800 $8,550

$15,750 $15,450 $0$26,769 $24,184 $21,350

$0$28,775$29,425$34,524 $27,467DUES & MEMBERSHIPS 20720164 - 642000 $32,775$29,425 $28,775 $0$34,524 $27,467 $32,775

TOTAL YOUTH $115,418 $102,214 $108,597 $102,991 $0$122,285

184





RECREATION - YOUTH

20720161 - 611000 1 TC COORDHOURLY $4,774

20720161 - 612000 4,000500.00 =at8.00 Cheering Instructors

1,840460.00 =at4.00 Baby Sitting

2,000500.00 =at4.00 Childrens Art

1,50012.50 =at120.00 Floor Hockey Referee

800400.00 =at2.00 Hoop Magic Basketball Coordinators

780390.00 =at2.00 Learn to Sew Instructor

1,200600.00 =at2.00 Middle School Volleyball

980490.00 =at2.00 Red Riot Dribbler

60012.50 =at48.00 Soccer Referee

3,0001,500.00 =at2.00 Spring/Fall Track

400400.00 =at1.00 Start Smart Program Instructor

2,50012.50 =at200.00 Winter Youth Basketball Officials

1,560780.00 =at2.00 Youth Flag Football CoordinatorSpring and Fall

TEMPORARY HELP $21,160

20720161 - 618101401A $1,040

20720161 - 618200LONG TERM DISABILITY $23

20720161 - 618300SOCIAL SECURITY $1,982

20720161 - 618500WORKERS COMP $808

20720161 - 618600HEALTH INSURANCE $2,122

20720162 - 626000 2,850475.00 =at6.00 Ski Program Bus

887887.00 =at1.00 Family Trips

500500.00 =at1.00 Teen Program Bus Trips

EQUIPMENT RENTAL $4,237

20720162 - 628800 2,000500.00 =at4.00 Brio Dance

6,0003,000.00 =at2.00 Challenger Soccer

4,4001,100.00 =at4.00 Dragon Fire Martial Arts

CONTRACTED SERVICES $22,620

185





1,720430.00 =at4.00 Drouin Dance Studio

600600.00 =at1.00 Field Hockey Program

4,0004,000.00 =at1.00 GPS Soccer

1,12035.00 =at32.00 High School League Basketball Officials

1,26030.00 =at42.00 Travel League Certified Basketball Officials

72030.00 =at24.00 Youth Soccer Officials

800200.00 =at4.00 Youth Yoga

20720163 - 634500 400400.00 =at1.00 Field Hockey Shirts

5,0005,000.00 =at1.00 All Winter Youth basketball shirts

500500.00 =at1.00 Cheering Shirts

2,0002,000.00 =at1.00 Fall Soccer Shirts

500500.00 =at1.00 Floor & Pillow Hockey Shirts

500500.00 =at1.00 Hoop Magic Tee Shirts

200200.00 =at1.00 Middle School Volleyball

400400.00 =at1.00 Red Riot Dribblers Shirts

250250.00 =at1.00 Ultimate Frisbee Shirts

100100.00 =at1.00 Youth Referee Shirts

CLOTHING $9,850

20720163 - 637800 500500.00 =at1.00 Art Class Supplies

150150.00 =at1.00 Ball Bags

500500.00 =at1.00 Basketballs

500500.00 =at1.00 Cheerleading Equipment

500500.00 =at1.00 Father/Daughter Dance

500500.00 =at1.00 Field Hockey Gear

250250.00 =at1.00 Indoor Pillow & Floor Hockey Equipment

100100.00 =at1.00 Lanyards and Whistles

2,5002,500.00 =at1.00 Soccer Balls

100100.00 =at1.00 Track Awards-Supplies

RECREATION SUPPLIES $5,600

20720164 - 642000 725725.00 =at1.00 Cheering Tournament and Association Fees

100100.00 =at1.00 Marketing and Advertising ProgramsFacebook Blasts, etc

250250.00 =at1.00 Baby-sitting Red Cross Fee

500500.00 =at1.00 Cheering Music

6,0003,000.00 =at2.00 Family Trip Ticket Purchases

DUES & MEMBERSHIPS $28,775

186





1,5001,500.00 =at1.00 Father/Daughter Dance

4,3004,300.00 =at1.00 Learn to Ski Fees

11,50011,500.00 =at1.00 MRPA Ticket Program

500500.00 =at1.00 NYSCA Training and Clinic Fees

1,2001,200.00 =at1.00 Red Claws Tickets/Hoop Mania

2,0002,000.00 =at1.00 Travel Team Basketball Fees

200200.00 =at1.00 Ultimate Frisbee Tournament Fees

TOTAL YOUTH $102,991

187






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - VACATION CAMPS$0$11,165$11,388$3,630 $4,423HOURLY 20720361 - 611000 $10,095$0$300$300$0 $1,156TEMPORARY HELP 20720361 - 612000 $480$0$227$232$192 $112MAINE STATE RETIREMENT 20720361 - 618000 $805$0$0$0$55 $0DEFERRED COMP 20720361 - 618100 $0$0$1,786$23$0 $22401A 20720361 - 618101 $0$0$107$54$4 $10LONG TERM DISABILITY 20720361 - 618200 $48$0$823$841$278 $427SOCIAL SECURITY 20720361 - 618300 $745$0$293$286$104 $139WORKERS COMP 20720361 - 618500 $265$0$3,165$3,165$0 $0HEALTH INSURANCE 20720361 - 618600 $3,297

$16,289 $17,866 $0$4,263 $6,289 $15,735

$0$150$150$274 $20FOOD 20720363 - 633500 $150$0$100$150$114 $162RECREATION SUPPLIES 20720363 - 637800 $100

$300 $250 $0$389 $182 $250

$0$700$2,250$2,984 $1,303DUES & MEMBERSHIPS 20720364 - 642000 $3,000$2,250 $700 $0$2,984 $1,303 $3,000

TOTAL VACATION CAMPS $7,636 $7,774 $18,839 $18,816 $0$18,985

188





RECREATION - VACATION CAMPS

20720361 - 611000 5 SCH AGE SLHOURLY $11,165

20720361 - 612000 15015.00 =at10.00 April Camp Instructor

15015.00 =at10.00 February Camp InstructorTEMPORARY HELP $300

20720361 - 618000MAINE STATE RETIREMENT $227

20720361 - 618101401A $1,786


20720361 - 618300SOCIAL SECURITY $823

20720361 - 618500WORKERS COMP $293


20720363 - 633500 5050.00 =at1.00 April Camp Special Events

5050.00 =at1.00 December Camp Special Events

5050.00 =at1.00 February Camp Special Events

FOOD $150

20720363 - 637800 100100.00 =at1.00 Various Recreation SuppliesRECREATION SUPPLIES $100

20720364 - 642000 280280.00 =at1.00 April Camp Field Trip Fees

140140.00 =at1.00 December Camp Field Trips

280280.00 =at1.00 February Camp Field Trip Fees

DUES & MEMBERSHIPS $700

TOTAL VACATION CAMPS $18,816

189






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - SUMMER SPORTS CAMPS$0$14,958$14,958$16,374 $11,518TEMPORARY HELP 20720461 - 612000 $16,308$0$1,144$1,519$978 $925SOCIAL SECURITY 20720461 - 618300 $1,519$0$449$595$389 $337WORKERS COMP 20720461 - 618500 $596

$17,072 $16,551 $0$17,740 $12,780 $18,423

$0$1,000$1,400$1,677 $478CLOTHING 20720463 - 634500 $1,900$0$200$200$0 $68RECREATION SUPPLIES 20720463 - 637800 $1,800

$1,600 $1,200 $0$1,677 $546 $3,700


TOTAL SUMMER SPORTS CAMPS $38,182 $37,060 $52,072 $47,651 $0$56,923

190





RECREATION - SUMMER SPORTS CAMPS

20720461 - 612000 1,0001,000.00 =at1.00 "Nothing But Net" Camp Coordinator

1,00812.00 =at84.00 "Nothing But Net" Camp Instructors (3)

800800.00 =at1.00 All Sport Camp

600600.00 =at1.00 Art Camp Coordinator

4,5002,250.00 =at2.00 Big Red Camp Coordinator

1,5501,550.00 =at1.00 Cross Country and Track Camp Coordinator

600600.00 =at1.00 Football Fun

500500.00 =at1.00 Intro to Disc Golf

400400.00 =at1.00 Middle School Volleyball Camp Coordinator

1,0001,000.00 =at1.00 Mr. Reagans Theater Camp

1,5001,500.00 =at1.00 Red Riot Field Hockey Camp Coordinator

500500.00 =at1.00 Soccer Camp Coordinator

1,0001,000.00 =at1.00 Summer Youth Tennis Coordinator


20720461 - 618300SOCIAL SECURITY $1,144

20720461 - 618500WORKERS COMP $449

20720463 - 634500 350350.00 =at1.00 Big Red T-Shirts

150150.00 =at1.00 Field Hockey Shirts

350350.00 =at1.00 Nothing But Net Shirts

150150.00 =at1.00 Soccer Shirts

CLOTHING $1,000

20720463 - 637800 200200.00 =at1.00 Other Sports Camps SuppliesRECREATION SUPPLIES $200

20720464 - 642000 18,0009,000.00 =at2.00 Seaspray Kayak Camp

4,5004,500.00 =at1.00 Challenger Soccer Camp

1,1001,100.00 =at1.00 Cooking Camp

450450.00 =at1.00 Drouin Dance Center Camp

1,5001,500.00 =at1.00 GPS Soccer Camp

2,3002,300.00 =at1.00 Grand Slam Tennis Camp

550550.00 =at1.00 Rock Gym for JPAC

1,500750.00 =at2.00 Science Camp


191





TOTAL SUMMER SPORTS CAMPS $47,651

192






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - SUMMER RECREATION CAMPS$0$27,321$27,866$24,164 $25,792HOURLY 20720561 - 611000 $26,917$0$133,880$142,155$171,224 $152,614TEMPORARY HELP 20720561 - 612000 $142,155$0$500$1,000$1,396 $3,882OVERTIME 20720561 - 612500 $600$0$559$571$504 $483MAINE STATE RETIREMENT 20720561 - 618000 $0$0$2,186$2,229$647 $461401A 20720561 - 618101 $2,153$0$131$134$55 $59LONG TERM DISABILITY 20720561 - 618200 $129$0$12,197$12,917$13,454 $12,517SOCIAL SECURITY 20720561 - 618300 $12,815$0$4,067$4,306$5,363 $4,541WORKERS COMP 20720561 - 618500 $4,268$0$8,357$8,357$2,715 $1,612HEALTH INSURANCE 20720561 - 618600 $8,792

$199,535 $189,198 $0$219,522 $201,962 $197,829

$0$1,000$1,000$415 $148TELEPHONE 20720562 - 622000 $1,600$0$6,500$8,500$11,288 $8,405EQUIPMENT RENTAL 20720562 - 626000 $8,500$0$13,965$18,240$0 $0CONTRACTED SERVICES 20720562 - 628800 $17,520

$27,740 $21,465 $0$11,703 $8,553 $27,620

$0$750$1,000$3,338 $620FOOD 20720563 - 633500 $1,800$0$2,000$2,000$3,975 $2,364CLOTHING 20720563 - 634500 $4,000$0$4,300$5,450$5,327 $6,985RECREATION SUPPLIES 20720563 - 637800 $6,150

$8,450 $7,050 $0$12,640 $9,969 $11,950


TOTAL SUMMER RECREATION CAMPS $299,028 $258,089 $270,725 $247,013 $0$280,399

193





RECREATION - SUMMER RECREATION CAMPS

20720561 - 611000 5 SCH AGE SLHOURLY $27,321

20720561 - 612000 9,88013.00 =at760.00 (3) Counselor Aides (Special Needs)

19,87513.25 =at1,500.00 (5) Asst. Directors

104,12512.25 =at8,500.00 Counselors and Jr. Counselors


20720561 - 612500 500500.00 =at1.00 General StaffOVERTIME $500

20720561 - 618000MAINE STATE RETIREMENT $559

20720561 - 618101401A $2,186


20720561 - 618300SOCIAL SECURITY $12,197

20720561 - 618500WORKERS COMP $4,067


20720562 - 622000 1,0001,000.00 =at1.00 General cell phones for all campsTELEPHONE $1,000

20720562 - 626000 6,5006,500.00 =at1.00 School Bus Mileage FeeEQUIPMENT RENTAL $6,500

20720562 - 628800 13,96519.00 =at735.00 BUS DRIVERSCONTRACTED SERVICES $13,965

20720563 - 633500 750750.00 =at1.00 Food for ProgramsFOOD $750

20720563 - 634500 2,0002,000.00 =at1.00 T-shirtsCLOTHING $2,000

20720563 - 637800 800800.00 =at1.00 Art Supplies

150150.00 =at1.00 Awards/Prizes

2,0002,000.00 =at1.00 First Aid Supplies

800800.00 =at1.00 Games

550550.00 =at1.00 Sports Equipment

RECREATION SUPPLIES $4,300

194





20720564 - 642000 29,30029,300.00 =at1.00 Field Trip Admission Charges - State Park, Happy Wheels, Aquaboggan, Fun Town, etc,...


TOTAL SUMMER RECREATION CAMPS $247,013

195






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - ADULT LEAGUES$0$11,200$11,900$12,064 $8,173TEMPORARY HELP 20720661 - 612000 $11,900$0$857$910$942 $636SOCIAL SECURITY 20720661 - 618300 $910$0$282$300$357 $222WORKERS COMP 20720661 - 618500 $300

$13,110 $12,339 $0$13,363 $9,031 $13,110

$0$18,650$27,050$22,466 $7,740CONTRACTED SERVICES 20720662 - 628800 $28,670$27,050 $18,650 $0$22,466 $7,740 $28,670

$0$6,500$9,000$6,995 $2,397CLOTHING 20720663 - 634500 $9,000$0$0$4,000$0 $4,000AGRICULTURE SUPPLIES 20720663 - 637000 $4,000$0$2,000$3,000$6,556 $1,736RECREATION SUPPLIES 20720663 - 637800 $3,000

$16,000 $8,500 $0$13,552 $8,133 $16,000

TOTAL ADULT LEAGUES $49,380 $24,904 $56,160 $39,489 $0$57,780

196





RECREATION - ADULT LEAGUES

20720661 - 612000 2,7002,700.00 =at1.00 Adult Basketball supervisor

500500.00 =at1.00 Adult Flag Football Supervisor

7,5007,500.00 =at1.00 Pickleball Supervisor

500500.00 =at1.00 Softball Supervisor


20720661 - 618300SOCIAL SECURITY $857

20720661 - 618500WORKERS COMP $282

20720662 - 628800 15,3001,700.00 =at9.00 Basketball All 9 Leagues Referees

50050.00 =at10.00 Marketing Adult Sports Leagues each Season

15010.00 =at15.00 Arbiter Officials Scheduling

500500.00 =at1.00 Flag Football Referees

2,2002,200.00 =at1.00 Softball Spring and Summer Umpires

CONTRACTED SERVICES $18,650

20720663 - 634500 6,5006,500.00 =at1.00 Adult League T-shirtsCLOTHING $6,500

20720663 - 637000AGRICULTURE SUPPLIES $0

20720663 - 637800 1,0001,000.00 =at1.00 Adult League Equipment

1,0001,000.00 =at1.00 Softball supplies, bases, softballs, etc,..RECREATION SUPPLIES $2,000

TOTAL ADULT LEAGUES $39,489

197






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - SENIOR PROGRAMS$0$16,503$16,833$14,573 $13,949HOURLY 20720761 - 611000 $31,165$0$17,075$19,475$20,264 $13,830TEMPORARY HELP 20720761 - 612000 $14,783$0$1,700$1,734$1,483 $1,389MAINE STATE RETIREMENT 20720761 - 618000 $3,148$0$2,569$2,778$2,918 $2,320SOCIAL SECURITY 20720761 - 618300 $3,920$0$907$980$1,128 $812WORKERS COMP 20720761 - 618500 $1,383$0$3,363$3,363$0 $0HEALTH INSURANCE 20720761 - 618600 $3,297

$45,163 $42,117 $0$40,366 $32,299 $57,696

$0$250$1,500$0 $0EQUIPMENT RENTAL 20720762 - 626000 $1,500$1,500 $250 $0$0 $0 $1,500

$0$6,000$6,000$5,518 $5,343FOOD 20720763 - 633500 $5,400$0$0$300$208 $208HOUSEHOLD SUPPLIES 20720763 - 635500 $300

$6,300 $6,000 $0$5,726 $5,551 $5,700


$0$500$500$445 $1,067RECREATIONAL EQUIPMENT 20720765 - 655000 $1,000$500 $500 $0$445 $1,067 $1,000

TOTAL SENIOR PROGRAMS $62,368 $51,256 $67,963 $61,867 $0$77,896

198





RECREATION - SENIOR PROGRAMS

20720761 - 611000 1 RECCOORDHOURLY $16,503

20720761 - 612000 600150.00 =at4.00 TAI CHI INSTRUCTOR

6,47518.50 =at350.00 SENIOR Mini-Bus Driver

10,00010,000.00 =at1.00 Senior Program Assistant


20720761 - 618000MAINE STATE RETIREMENT $1,700

20720761 - 618300SOCIAL SECURITY $2,569

20720761 - 618500WORKERS COMP $907


20720762 - 626000 250250.00 =at1.00 SENIOR TRIP BUSEQUIPMENT RENTAL $250

20720763 - 633500 6,0006,000.00 =at1.00 SENIOR PROGRAMMING FOODFOOD $6,000

20720763 - 635500HOUSEHOLD SUPPLIES $0

20720764 - 642000 1,0001,000.00 =at1.00 BINGO PRIZES

12,00012,000.00 =at1.00 Senior Trips/SpeakersDUES & MEMBERSHIPS $13,000

20720765 - 655000 500500.00 =at1.00 SPECIAL EVENTS, GAMES, EXERCISE EQUIPMENT

RECREATIONAL EQUIPMENT $500

TOTAL SENIOR PROGRAMS $61,867

199






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - ADULT PROGRAMS$0$24,650$31,500$33,426 $19,373TEMPORARY HELP 20720861 - 612000 $27,400$0$1,886$2,687$2,458 $1,644SOCIAL SECURITY 20720861 - 618300 $2,096$0$620$883$952 $582WORKERS COMP 20720861 - 618500 $689

$35,070 $27,156 $0$36,837 $21,599 $30,185

$0$1,400$2,200$3,241 $2,548RECREATIONAL EQUIPMENT 20720865 - 655000 $2,400$2,200 $1,400 $0$3,241 $2,548 $2,400

TOTAL ADULT PROGRAMS $40,078 $24,147 $37,270 $28,556 $0$32,585

200





RECREATION - ADULT PROGRAMS

20720861 - 612000 500500.00 =at1.00 ADULT ART INSTRUCTOR

2,250750.00 =at3.00 AEROBIC DANCE INSTRUCTOR

4,2004,200.00 =at1.00 GENTLE YOGA INSTRUCTOR

6,0006,000.00 =at1.00 MIX IT UP INSTRUCTOR

9,5009,500.00 =at1.00 OTHER PROGRAMS

2,2002,200.00 =at1.00 TENNIS INSTRUCTOR


20720861 - 618300SOCIAL SECURITY $1,886

20720861 - 618500WORKERS COMP $620

20720865 - 655000 200200.00 =at1.00 ART SUPPLIES

1,0001,000.00 =at1.00 EXERCISE EQUIPMENT

200200.00 =at1.00 TENNIS & ADULT Program SUPPLIES

RECREATIONAL EQUIPMENT $1,400

TOTAL ADULT PROGRAMS $28,556

201






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - DYER BS/AS$0$34,041$34,721$56,334 $53,269HOURLY 20720961 - 611000 $34,775$0$8,000$12,900$27,474 $15,198TEMPORARY HELP 20720961 - 612000 $12,900$0$0$0$927 $348OVERTIME 20720961 - 612500 $0$0$0$0$0 $522MAINE STATE RETIREMENT 20720961 - 618000 $0$0$2,723$2,778$3,076 $2,364401A 20720961 - 618101 $2,782$0$146$149$219 $170LONG TERM DISABILITY 20720961 - 618200 $149$0$3,008$3,431$6,415 $5,231SOCIAL SECURITY 20720961 - 618300 $3,434$0$1,057$1,198$2,461 $1,794WORKERS COMP 20720961 - 618500 $1,199$0$6,993$6,993$13,254 $1,985HEALTH INSURANCE 20720961 - 618600 $10,014

$62,170 $55,968 $0$110,160 $80,881 $65,253

$0$660$660$1,316 $4,126TELEPHONE 20720962 - 622000 $660$0$250$250$306 $0EQUIPMENT RENTAL 20720962 - 626000 $500

$910 $910 $0$1,622 $4,126 $1,160

$0$470$750$1,677 $1,508FOOD 20720963 - 633500 $750$0$500$1,000$1,812 $780RECREATION SUPPLIES 20720963 - 637800 $1,000

$1,750 $970 $0$3,489 $2,288 $1,750

$0$150$500$2,620 $1,163DUES & MEMBERSHIPS 20720964 - 642000 $500$500 $150 $0$2,620 $1,163 $500

TOTAL DYER BS/AS $117,891 $88,458 $65,330 $57,998 $0$68,663

202





RECREATION - DYER BS/AS

20720961 - 611000 1 AFTSCHTCHR1 SCH AGE SL

HOURLY $34,041

20720961 - 612000 8,0008,000.00 =at1.00 Dyer StaffTEMPORARY HELP $8,000

20720961 - 618101401A $2,723


20720961 - 618300SOCIAL SECURITY $3,008

20720961 - 618500WORKERS COMP $1,057


20720962 - 622000 66055.00 =at12.00 Site CellphoneTELEPHONE $660

20720962 - 626000 250250.00 =at1.00 Bus use for tripsEQUIPMENT RENTAL $250

20720963 - 633500 470470.00 =at1.00FOOD $470

20720963 - 637800 500500.00 =at1.00RECREATION SUPPLIES $500

20720964 - 642000 150150.00 =at1.00DUES & MEMBERSHIPS $150

TOTAL DYER BS/AS $57,998

203






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - SKILLIN BEFORE/AFTER SCHOOL$0$39,369$40,156$17,766 $19,266HOURLY 20721061 - 611000 $38,795$0$8,000$12,900$10,367 $11,360TEMPORARY HELP 20721061 - 612000 $12,960$0$0$0$1,312 $190OVERTIME 20721061 - 612500 $0$0$2,623$2,675$1,875 $1,919MAINE STATE RETIREMENT 20721061 - 618000 $2,570$0$1,113$1,135$0 $0401A 20721061 - 618101 $1,068$0$62$64$0 $0LONG TERM DISABILITY 20721061 - 618200 $60$0$3,539$3,977$2,418 $2,357SOCIAL SECURITY 20721061 - 618300 $3,878$0$1,191$1,336$924 $812WORKERS COMP 20721061 - 618500 $1,302$0$15,605$15,605$0 $0HEALTH INSURANCE 20721061 - 618600 $12,705

$77,848 $71,502 $0$34,661 $35,904 $73,338

$0$660$660$620 $625TELEPHONE 20721062 - 622000 $660$0$250$250$306 $0EQUIPMENT RENTAL 20721062 - 626000 $500

$910 $910 $0$926 $625 $1,160

$0$500$750$719 $422FOOD 20721063 - 633500 $750$0$500$1,000$1,093 $467RECREATION SUPPLIES 20721063 - 637800 $1,200

$1,750 $1,000 $0$1,812 $889 $1,950

$0$150$500$516 $25DUES & MEMBERSHIPS 20721064 - 642000 $500$500 $150 $0$516 $25 $500

TOTAL SKILLIN BEFORE/AFTER SCHOOL

$37,915 $37,443 $81,008 $73,562 $0$76,948

204





RECREATION - SKILLIN BEFORE/AFTER SCHOOL

20721061 - 611000 1 REC CO SCH1 REC MGR1 SCH AGE SL

HOURLY $39,369

20721061 - 612000 8,0008,000.00 =at1.00 BEFORE AND AFTER SCHOOL CARE AT SKILLIN SCHOOL



20721061 - 618101401A $1,113


20721061 - 618300SOCIAL SECURITY $3,539

20721061 - 618500WORKERS COMP $1,191



20721062 - 626000 250250.00 =at1.00 Bus for tripsEQUIPMENT RENTAL $250

20721063 - 633500 500500.00 =at1.00FOOD $500

20721063 - 637800 500500.00 =at1.00 Arts and Crafts/Gym EquipmentRECREATION SUPPLIES $500

20721064 - 642000 150150.00 =at1.00 Trips/Contracted PerformersDUES & MEMBERSHIPS $150

TOTAL SKILLIN BEFORE/AFTER SCHOOL $73,562

205






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - KALER BEFORE/AFTER SCHOOL$0$34,040$34,721$16,703 $19,807HOURLY 20721161 - 611000 $33,776$0$8,000$12,900$13,617 $9,268TEMPORARY HELP 20721161 - 612000 $12,900$0$0$0$635 $0OVERTIME 20721161 - 612500 $0$0$0$0$20 $0MAINE STATE RETIREMENT 20721161 - 618000 $0$0$2,723$2,778$0 $0401A 20721161 - 618101 $2,702$0$146$149$0 $0LONG TERM DISABILITY 20721161 - 618200 $145$0$3,008$3,431$2,293 $2,224SOCIAL SECURITY 20721161 - 618300 $3,364$0$1,057$1,198$876 $770WORKERS COMP 20721161 - 618500 $1,174$0$10,185$10,185$0 $0HEALTH INSURANCE 20721161 - 618600 $10,014

$65,362 $59,159 $0$34,144 $32,069 $64,075


$910 $910 $0$1,046 $625 $1,160

$0$500$750$791 $918FOOD 20721163 - 633500 $700$0$500$1,000$1,831 $528RECREATION SUPPLIES 20721163 - 637800 $1,000

$1,750 $1,000 $0$2,622 $1,446 $1,700


TOTAL KALER BEFORE/AFTER SCHOOL $38,328 $34,140 $68,522 $61,319 $0$67,435

206





RECREATION - KALER BEFORE/AFTER SCHOOL

20721161 - 611000 1 REC CO SCH1 SCH AGE SL

HOURLY $34,040

20721161 - 612000 8,0008,000.00 =at1.00 BEFORE AND AFTER SCHOOL CARE AT KALER SCHOOL


20721161 - 618101401A $2,723


20721161 - 618300SOCIAL SECURITY $3,008

20721161 - 618500WORKERS COMP $1,057



20721162 - 626000 250250.00 =at1.00 Bus for Field TripsEQUIPMENT RENTAL $250

20721163 - 633500 500500.00 =at1.00FOOD $500


20721164 - 642000 250250.00 =at1.00 Field Trips and PerformersDUES & MEMBERSHIPS $250

TOTAL KALER BEFORE/AFTER SCHOOL $61,319

207






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - BROWN BEFORE/AFTER SCHOOL$0$39,369$40,156$0 $19,333HOURLY 20721261 - 611000 $38,795$0$8,000$12,900$0 $10,212TEMPORARY HELP 20721261 - 612000 $12,900$0$0$0$0 $243OVERTIME 20721261 - 612500 $0$0$2,623$2,675$0 $0MAINE STATE RETIREMENT 20721261 - 618000 $0$0$3,139$3,118$0 $393401A 20721261 - 618101 $3,104$0$184$187$0 $109LONG TERM DISABILITY 20721261 - 618200 $182$0$3,374$3,792$0 $1,822SOCIAL SECURITY 20721261 - 618300 $3,717$0$1,188$1,327$0 $0WORKERS COMP 20721261 - 618500 $0$0$14,696$14,696$0 $0HEALTH INSURANCE 20721261 - 618600 $12,045

$78,851 $72,573 $0$0 $32,112 $70,743


$910 $910 $0$306 $798 $1,160

$0$500$750$0 $668FOOD 20721263 - 633500 $750$0$500$1,000$0 $1,047RECREATION SUPPLIES 20721263 - 637800 $1,000

$1,750 $1,000 $0$0 $1,716 $1,750


TOTAL BROWN BEFORE/AFTER SCHOOL

$306 $34,626 $82,011 $74,733 $0$74,153

208





RECREATION - BROWN BEFORE/AFTER SCHOOL

20721261 - 611000 1 REC CO SCH1 REC MGR1 SCH AGE SL

HOURLY $39,369

20721261 - 612000 8,0008,000.00 =at1.00 BEFORE AND AFTER SCHOOL CARE AT BROWN SCHOOL



20721261 - 618101401A $3,139


20721261 - 618300SOCIAL SECURITY $3,374

20721261 - 618500WORKERS COMP $1,188



20721262 - 626000 250250.00 =at1.00 Bus for Field TripsEQUIPMENT RENTAL $250

20721263 - 633500 500500.00 =at1.00FOOD $500



TOTAL BROWN BEFORE/AFTER SCHOOL $74,733

209






ACTUAL2018/2019


ACTUAL2019/2020

RECREATION - SMALL BEFORE AFTER CARE$0$34,795$35,491$0 $0HOURLY 20721361 - 611000 $33,532$0$8,000$12,900$0 $0TEMPORARY HELP 20721361 - 612000 $12,900$0$2,784$2,839$0 $0401A 20721361 - 618101 $2,683$0$150$153$0 $0LONG TERM DISABILITY 20721361 - 618200 $144$0$3,061$3,485$0 $0SOCIAL SECURITY 20721361 - 618300 $3,347$0$1,076$1,217$0 $0WORKERS COMP 20721361 - 618500 $1,168$0$10,185$10,258$0 $0HEALTH INSURANCE 20721361 - 618600 $10,014

$66,343 $60,051 $0$0 $0 $63,788


$910 $910 $0$0 $0 $1,160

$0$500$750$0 $0FOOD 20721363 - 633500 $1,000$0$500$1,000$0 $0RECREATION SUPPLIES 20721363 - 637800 $1,000

$1,750 $1,000 $0$0 $0 $2,000


TOTAL SMALL BEFORE AFTER CARE $0 $0 $69,503 $62,211 $0$67,448

210





RECREATION - SMALL BEFORE AFTER CARE

20721361 - 611000 1 REC CO SCH1 SCH AGE SL

HOURLY $34,795

20721361 - 612000 8,0008,000.00 =at1.00TEMPORARY HELP $8,000

20721361 - 618101401A $2,784


20721361 - 618300SOCIAL SECURITY $3,061

20721361 - 618500WORKERS COMP $1,076


20721362 - 622000 660660.00 =at1.00TELEPHONE $660

20721362 - 626000 250250.00 =at1.00 School Bus CostsEQUIPMENT RENTAL $250

20721363 - 633500 500500.00 =at1.00FOOD $500

20721363 - 637800 500500.00 =at1.00RECREATION SUPPLIES $500


TOTAL SMALL BEFORE AFTER CARE $62,211

211






ACTUAL2018/2019


ACTUAL2019/2020

SR - BOAT RAMP

$0$17,000$17,000$15,614 $12,951TEMPORARY HELP 207461 - 612000 $17,000$0$1,301$1,301$1,205 $996SOCIAL SECURITY 207461 - 618300 $1,302$0$428$428$469 $355WORKERS COMP 207461 - 618500 $510

$18,729 $18,729 $0$17,288 $14,302 $18,812$0$780$540$408 $790ELECTRIC 207462 - 622500 $540

$540 $780 $0$408 $790 $540$0$2,000$2,000$2,174 $2,517CONSTRUCTION SUPPLIES 207463 - 638500 $2,000

$2,000 $2,000 $0$2,174 $2,517 $2,000$21,269 $21,509 $0$19,871 $17,609TOTAL SR - BOAT RAMP $21,352

212





SR - BOAT RAMP

$17,000TEMPORARY HELP 17,00017,000.00 =at1.00 Boat Ramp Attendant Hourly wages

207461 - 612000

$1,301SOCIAL SECURITY 207461 - 618300

$428WORKERS COMP 207461 - 618500

$780ELECTRIC 78065.00 =at12.00 Electrical Costs207462 - 622500

$2,000CONSTRUCTION SUPPLIES 2,0002,000.00 =at1.00 Float repair - Misc fittings, pressure treated lumber, concrete, etc,..

207463 - 638500

$21,509TOTAL SR - BOAT RAMP

213






ACTUAL2018/2019


ACTUAL2019/2020


$0$800$800$542 $215WATER & SEWER 207562 - 622400 $800$0$300$300$95 $22ELECTRIC 207562 - 622500 $300$0$8,000$8,000$4,166 $5,894BUILDING MAINTENANCE 207562 - 627500 $8,000

$9,100 $9,100 $0$4,803 $6,131 $9,100$0$10,000$10,000$11,713 $6,861CONSTRUCTION SUPPLIES 207563 - 638500 $10,000

$10,000 $10,000 $0$11,713 $6,861 $10,000$0$3,400$3,400$0 $0CAPITAL OUTLAY 207565 - 650000 $3,400

$3,400 $3,400 $0$0 $0 $3,400$22,500 $22,500 $0$16,516 $12,991TOTAL SR - PORTLAND STREET PIER $22,500

214






$800WATER & SEWER 800800.00 =at1.00 Water and holding tank pumpout at Thomas Knight Park Boat Landing. Seasonal water at Fish Pier

207562 - 622400

$300ELECTRIC 30025.00 =at12.00 Electricity - Portland Street Pier

207562 - 622500

$8,000BUILDING MAINTENANCE 8,0008,000.00 =at1.00 Annual inspection, repairs or replace hoist; electirical seasonal install/remove on floats.

207562 - 627500

$10,000CONSTRUCTION SUPPLIES 10,00010,000.00 =at1.00 Lumber supplies for floats, etc,..

207563 - 638500

$3,400CAPITAL OUTLAY 3,4003,400.00 =at1.00 Capital reserve207565 - 650000

$22,500TOTAL SR - PORTLAND STREET PIER

215






ACTUAL2018/2019


ACTUAL2019/2020


$0$400$400$400 $400TEMPORARY HELP 207661 - 612000 $400

$400 $400 $0$400 $400 $400$0$9,000$9,000$7,986 $9,401PRINTING & BINDING 207662 - 620500 $9,000$0$900$900$0 $815EQUIPMENT RENTAL 207662 - 626000 $900

$12,400 $12,400 $0$10,795 $12,717 $12,400$0$400$400$474 $380FOOD 207663 - 633500 $400$0$6,500$6,500$6,130 $6,180PRIZE AWARDS 207663 - 634000 $6,500$0$1,275$1,275$896 $1,136CLOTHING 207663 - 634500 $1,275$0$1,000$1,000$767 $1,030MISC SUPPLIES 207663 - 639900 $1,000

$9,175 $9,175 $0$8,267 $8,726 $9,175$0$1,000$1,000$1,000 $0SCHOLARSHIP 207664 - 643100 $1,000

$1,000 $1,000 $0$1,000 $0 $1,000$22,975 $22,975 $0$20,462 $21,843TOTAL SR - ART IN THE PARK $22,975

216






$400TEMPORARY HELP 400200.00 =at2.00 $200 Judging fee207661 - 612000

$9,000PRINTING & BINDING 9,0009,000.00 =at1.00 Printing of programs and posters

207662 - 620500

$900EQUIPMENT RENTAL 900300.00 =at3.00 Rental of portable toilets for Art in the Park show

207662 - 626000

$2,500CONTRACTED SERVICES 207662 - 628800

$400FOOD 400400.00 =at1.00 Refreshments & Misc207663 - 633500

$6,500PRIZE AWARDS 6,5006,500.00 =at1.00 Prize awards207663 - 634000

$1,275CLOTHING 7575.00 =at1.00 Prize ribbons, tee-shirts

1,2001,200.00 =at1.00 T-shirts207663 - 634500

$1,000MISC SUPPLIES 207663 - 639900

$1,000SCHOLARSHIP 1,0001,000.00 =at1.00 Art in the Park Scholarship to high school student going on to study art in college

207664 - 643100

$22,975TOTAL SR - ART IN THE PARK

217






ACTUAL2018/2019


ACTUAL2019/2020


$0$45,986$46,906$45,040 $44,762HOURLY 208261 - 611000 $45,372$0$727$727$0 $0OVERTIME 208261 - 612500 $727$0$4,811$4,831$4,479 $4,440MAINE STATE RETIREMENT 208261 - 618000 $4,582$0$3,574$3,644$3,446 $3,397SOCIAL SECURITY 208261 - 618300 $3,471$0$870$887$757 $746WORKERS COMP 208261 - 618500 $844$0$14,448$14,728$14,731 $14,614HEALTH INSURANCE 208261 - 618600 $14,491

$71,723 $70,416 $0$68,453 $67,959 $69,487$0$100$100$0 $0ADVERTISING 208262 - 621000 $100$0$828$828$714 $813TELEPHONE 208262 - 622000 $828$0$4,800$4,800$772 $0MOTOR VEHICLE MAINT 208262 - 626500 $4,800$0$800$800$0 $0CONTRACTED SERVICES 208262 - 628800 $800$0$3,000$3,000$1,570 $1,527CONTRACT SERVICES-ENGINEERIN 208262 - 628802 $3,000$0$850$850$0 $0TRAINING 208262 - 629000 $850

$10,378 $10,378 $0$3,056 $2,340 $10,378$0$500$500$659 $586OFFICE SUPPLIES 208263 - 630500 $500$0$874$874$836 $619GAS & OIL 208263 - 632000 $874$0$400$400$0 $0TIRES 208263 - 632500 $400$0$200$200$20 $0ENGINEERING SUPPLIES 208263 - 638400 $200

$1,974 $1,974 $0$1,516 $1,205 $1,974$0$10,400$10,400$0 $0HIGHWAY MAINTENANCE 208265 - 651600 $10,400$0$660$660$0 $0OTHER EQUIPMENT 208265 - 656000 $660

$11,060 $11,060 $0$0 $0 $11,060$0$108$108$72 $72TRANSFER OUT 208288 - 900001 $108

$108 $108 $0$72 $72 $108$95,243 $93,936 $0$73,097 $71,575TOTAL SR - STREET OPENINGS $93,007

218






$45,986HOURLY 208261 - 611000

$727OVERTIME 208261 - 612500

$4,811MAINE STATE RETIREMENT 208261 - 618000

$3,574SOCIAL SECURITY 208261 - 618300

$870WORKERS COMP 208261 - 618500


$100ADVERTISING 100100.00 =at1.00 Mailed notices; newspaper ads.

208262 - 621000

$828TELEPHONE 75663.00 =at12.00 Street Opening /Engineering Inspector cell phone

726.00 =at12.00 Street Opening's share of the Phone and T-1 internet service.

208262 - 622000

$4,800MOTOR VEHICLE MAINT 4,800400.00 =at12.00 Replacement Street Opening / Engineering Inspectors vehicle.

208262 - 626500

$800CONTRACTED SERVICES 800800.00 =at1.00 Small street or sidewalk projects done through Street Openings.

208262 - 628800


3,0003,000.00 =at1.00 Street Openings permits/GIS data managment.

208262 - 628802

$850TRAINING 85085.00 =at10.00 GIS on-call training and question-answering.

208262 - 629000

$500OFFICE SUPPLIES 500500.00 =at1.00 Office supplies associated with Street Openings.

208263 - 630500

219





$874GAS & OIL 8741.90 =at460.00 Gas & oil for Asst. Engineering Inspector's vehicle.

208263 - 632000

$400TIRES 200200.00 =at1.00 Tires for the Asst. CEO's vehicle.

200200.00 =at1.00 Tires for the Engineering Inspector's vehicle.

208263 - 632500

$200ENGINEERING SUPPLIES 200200.00 =at1.00 Pavement spray paint and other supplies.

208263 - 638400

$10,400HIGHWAY MAINTENANCE 10,00010,000.00 =at1.00 Street paving reserve.

400400.00 =at1.00 Traffic counters repair; level calibrartion; etc.

208265 - 651600

$660OTHER EQUIPMENT 660660.00 =at1.00 Primarily traffic counter reserve.

208265 - 656000

$108TRANSFER OUT 108108.00 =at1.00 Phone Replace Reserve1 Phone @$9 per month

208288 - 900001

$93,936TOTAL SR - STREET OPENINGS

220






ACTUAL2018/2019


ACTUAL2019/2020

SR - SEWER IMPACT

$0$15,800$16,117$14,464 $14,921HOURLY 208461 - 611000 $15,611$0$1,627$1,660$1,446 $1,480MAINE STATE RETIREMENT 208461 - 618000 $1,561$0$1,209$1,233$1,107 $1,132SOCIAL SECURITY 208461 - 618300 $1,195$0$329$335$243 $249WORKERS COMP 208461 - 618500 $325$0$5,142$5,242$4,713 $4,871HEALTH INSURANCE 208461 - 618600 $5,151

$24,587 $24,107 $0$21,973 $22,653 $23,843$0$26,070$26,070$10,710 $36,210CONTRACTED SERVICES 208462 - 628800 $25,440$0$10,000$10,000$9,717 $20,242CONTRACT SERVICES-ENGINEERIN 208462 - 628802 $10,000

$36,070 $36,070 $0$20,427 $56,452 $35,440$0$20,000$20,000$3,338 $0CONSTRUCTION SUPPLIES 208463 - 638500 $20,000

$20,000 $20,000 $0$3,338 $0 $20,000$0$0$0$222,437 $71,679SEWER CONSTRUCTION 208465 - 651700 $0

$0 $0 $0$222,437 $71,679 $0$80,657 $80,177 $0$268,175 $150,784TOTAL SR - SEWER IMPACT $79,283

221





SR - SEWER IMPACT

$15,800HOURLY 1 EXCAVATION/SEWER INSPECTOR208461 - 611000


$1,209SOCIAL SECURITY 208461 - 618300

$329WORKERS COMP 208461 - 618500


$26,070CONTRACTED SERVICES 26,07026,070.00 =at1.00 Contracted Flow Monitoring Services

208462 - 628800


10,00010,000.00 =at1.00208462 - 628802

$20,000CONSTRUCTION SUPPLIES 20,00020,000.00 =at1.00208463 - 638500

$0SEWER CONSTRUCTION 208465 - 651700

$80,177TOTAL SR - SEWER IMPACT

222






ACTUAL2018/2019


ACTUAL2019/2020

SR - SPCTV

$0$124,413$143,430$109,146 $122,403HOURLY 208861 - 611000 $138,274$0$15,593$15,593$20,692 $15,610TEMPORARY HELP 208861 - 612000 $15,000$0$0$0$880 $1,004OVERTIME 208861 - 612500 $0$0$2,504$4,256$3,617 $3,382MAINE STATE RETIREMENT 208861 - 618000 $4,030$0$8,008$8,169$7,622 $8,285401A 208861 - 618101 $7,870$0$480$490$543 $590LONG TERM DISABILITY 208861 - 618200 $472$0$10,098$11,495$11,591 $11,736SOCIAL SECURITY 208861 - 618300 $11,123$0$293$332$251 $248WORKERS COMP 208861 - 618500 $321$0$47,005$52,402$33,815 $47,151HEALTH INSURANCE 208861 - 618600 $51,420$0$0$0$0 $400WELLNESS 208861 - 618601 $0

$236,167 $208,394 $0$188,156 $210,809 $228,510$0$1,000$1,000$100 $556PRINTING & BINDING 208862 - 620500 $1,000$0$1,524$1,524$1,906 $1,513TELEPHONE 208862 - 622000 $1,524$0$0$0$0 $222TRAVEL 208862 - 623000 $250$0$5,865$5,865$6,188 $5,282SUBSCRIPTIONS 208862 - 624500 $5,865$0$19,881$19,881$0 $0EQUIPMENT MAINTENANCE 208862 - 627000 $2,000$0$0$0$278 $0BUILDING MAINTENANCE 208862 - 627500 $0$0$7,980$7,980$5,616 $5,280CONTRACTED SERVICES 208862 - 628800 $7,980$0$1,990$2,240$1,298 $-260TRAINING 208862 - 629000 $2,240

$38,490 $38,240 $0$15,386 $12,593 $20,859$0$1,427$1,500$372 $2,272OFFICE SUPPLIES 208863 - 630500 $1,500$0$2,000$2,000$1,042 $1,012AUDIO VISUAL SUPPLIES 208863 - 638300 $2,000

$3,500 $3,427 $0$1,414 $3,283 $3,500$0$1,300$1,300$800 $850DUES & MEMBERSHIPS 208864 - 642000 $1,150

$1,300 $1,300 $0$800 $850 $1,150$0$2,135$2,135$5,009 $0CAPITAL OUTLAY SCHOOL 208865 - 650002 $2,135$0$2,000$4,500$4,978 $186OFFICE EQUIPMENT 208865 - 650500 $4,500

$11,635 $4,135 $0$61,197 $5,444 $6,635$0$6,944$6,944$6,944 $6,944TRANSFER OUT 208888 - 900001 $6,944

223






ACTUAL2018/2019


ACTUAL2019/2020

$6,944 $6,944 $0$6,944 $6,944 $6,944$298,036 $262,440 $0$273,897 $239,923TOTAL SR - SPCTV $267,598

224





SR - SPCTV

$124,413HOURLY 2 MEDIA SPECIALIST1 SP-TV COORDINATOR-SUPERVISOR

208861 - 611000

$15,593TEMPORARY HELP 1,00884.00 =at12.00 Board of Appeals Meetings

2,52084.00 =at30.00 Council Camera Operator

2,01684.00 =at24.00 Planning Board Camera Operator

2,80014.00 =at200.00 Recording Time over 3 hour base

1,51284.00 =at18.00 School Board Camera Operator

2,52084.00 =at30.00 TAPING COUNCIL WORKSHOPS

3,2173,217.00 =at1.00 Temporary Help - Misc Community Event Coverage

208861 - 612000


$8,008401A 208861 - 618101


$10,098SOCIAL SECURITY 208861 - 618300

$293WORKERS COMP 208861 - 618500


$1,000PRINTING & BINDING 1,0001,000.00 =at1.00 PrintingPublic outreach, course lists, cards

208862 - 620500

$1,524TELEPHONE 1,392116.00 =at12.00 Cellphones

13211.00 =at12.00 INTERNET208862 - 622000

$0TRAVEL 208862 - 623000

225





$5,865SUBSCRIPTIONS 3,7503,750.00 =at1.00 Adobe Creative Cloud

275275.00 =at1.00 Envato - Royaly Free Content

720720.00 =at1.00 N.A.T.O.A

500500.00 =at1.00 PEG Media Program Downloads

2020.00 =at1.00 Videomaker Magazine

600600.00 =at1.00 Vimeo

208862 - 624500

$19,881EQUIPMENT MAINTENANCE 2,0002,000.00 =at1.00 Repairs to Equipment

17,88117,881.00 =at1.00 TelVue Care Service Contract - Five Years Prepaid at $17881

208862 - 627000

$7,980CONTRACTED SERVICES 400400.00 =at1.00 ADS Security

1,3001,300.00 =at1.00 RUESHARE STATION MANAGEMENT SOFTWARE

1,0001,000.00 =at1.00 Technical Consulting

5,2805,280.00 =at1.00 Video On Demand & StreamingTelvue Cloudcast

208862 - 628800

$1,990TRAINING 24020.00 =at12.00 LINKEDIN LEARNING

1,7501,750.00 =at1.00 Staff Professional Development

208862 - 629000

$1,427OFFICE SUPPLIES 1,4271,427.00 =at1.00 General office supplies208863 - 630500

$2,000AUDIO VISUAL SUPPLIES 2,0002,000.00 =at1.00 Supplies for video equipment, tapes, batteries, etc,..

208863 - 638300

226





$1,300DUES & MEMBERSHIPS 200200.00 =at1.00 Alliance for Community - Video Awards Submission

250250.00 =at1.00 Alliance for Community Media

150150.00 =at1.00 American Community Television

200200.00 =at1.00 Community Television Assoc. of Maine

500500.00 =at1.00 PORTLAND MEDIA CENTER Membership Dues

208864 - 642000

$0CAPITAL OUTLAY 208865 - 650000

$2,135CAPITAL OUTLAY SCHOOL 2,1352,135.00 =at1.00 Remaining balance in School Capital grant funds $27765.42 amortized over 13 years (2135)

208865 - 650002

$2,000OFFICE EQUIPMENT 2,0002,000.00 =at1.00 General Office Computer Equipment -UPS, Network Printer, Data Storage, etc

208865 - 650500

$6,944TRANSFER OUT 14472.00 =at2.00 Avaya Replacement

6,8006,800.00 =at1.00 Ed Access208888 - 900001

$262,440TOTAL SR - SPCTV

227

$103,272 $112,969 $139,800 $138,690 $138,690 $0

$28,072 $29,285 $54,313 $54,941 $54,941 $0

$0 $0 $0 $0 $0 $0

$11,057 $12,368 $14,119 $14,285 $14,285 $0

$1,881 $1,486 $4,345 $4,395 $4,395 $0

$134 $106 $261 $264 $264 $0

$10,048 $10,882 $15,069 $15,028 $15,028 $0

$1,981 $2,390 $3,475 $3,466 $3,466 $0

$24,259 $24,986 $40,497 $39,717 $39,717 $0

$1 000$194,472 $271,879 $270,786 $270,786 $0

$1,026 $578 $800 $900 $900 $0

$337 $422 $400 $400 $400 $0

$589 $789 $800 $800 $800 $0

$0 $0 $582 $582 $582 $0

$878 $1,266 $1,300 $1,250 $1,250 $0

$322 $325 $335 $335 $335 $0

$7,818 $7,270 $8,200 $8,400 $8,400 $0

$759 $965 $1,600 $1,600 $1,600 $0

$1,503 $1,424 $1,450 $1,350 $1,350 $0

$13,039 $15,467 $15,617 $15,617 $0$173 $167 $500 $500 $500 $0

$0 $0 $50 $50 $50 $0

$102 932$167 $550 $550 $550 $0

$215 $140 $300 $300 $300 $0

$102 932$140 $300 $300 $300 $0$144 $144 $144 $144 $144 $0

$102 932$144 $144 $144 $144 $0$194,468 $207,962TOTAL SR - WESTROOK/SP ASSESSING $287,397 $287,397 $0

$215TRANSFER OUT 214988 - 900001

$144$288,340

RECORDING FEES 214962 - 629400

$13,232OFFICE SUPPLIES 214963 - 630500

BOOKS 214963 - 638200

$173

DUES & MEMBERSHIPS 214964 - 642000

AUTO MILEAGE 214962 - 623500

SUBSCRIPTIONS 214962 - 624500

EQUIPMENT MAINTENANCE 214962 - 627000

TRAINING 214962 - 629000

$180,704

PRINTING & BINDING 214962 - 620500

POSTAGE 214962 - 621500

TELEPHONE 214962 - 622000

TRAVEL 214962 - 623000

LONG TERM DISABILITY 214961 - 618200

SOCIAL SECURITY 214961 - 618300

401A 214961 - 618101

WORKERS COMP 214961 - 618500

HEALTH INSURANCE 214961 - 618600

OVERTIME 214961 - 612500

MAINE STATE RETIREMENT 214961 - 618000



ACTUAL2018/2019




SALARY 214961 - 611500


ACTUAL2019/2020

SR - WESTROOK/SP ASSESSING

HOURLY 214961 - 611000

228

$44,371 $0 $0 $0 $0

$135,697 $50,341 $50,950 $50,950 $0

$13,137 $5,034 $5,248 $5,248 $0

$3,716 $0 $0 $0 $0

$273 $0 $0 $0 $0

$13,694 $4,288 $4,335 $4,335 $0

$2,620 $683 $692 $692 $0

$23,514 $5,716 $5,716 $5,716 $0

$40 4 6$66,062 $66,941 $66,941 $0

$30,264 $20,000 $20,000 $20,000 $0

$7,417 $0 $0 $0 $0

TELEPHONE $3,413 $200 $0 $0 $0 $0

TRAVEL EXPENSES $1,770 $0 $0 $0 $0 $0

EQUIPMENT MAINTENANCE $983 $0 $0

$8,371 $27,500 $0 $0 $0 $0

$1,382 $15,000 $15,000 $15,000 $0

$25,000 $25,000 $35,000 $35,000 $0

$21,502 $5,500 $5,300 $5,300 $0

$0 $25,000 $25,000 $25,000 $0

$2,782 $0 $0 $0 $0

$40 4 6$102,884 $90,500 $100,300 $100,300 $0

$2,705 $0 $0 $0 $0

$40 4 6$2,705 $0 $0 $0 $0 $0$698 $0 $0 $0 $0

$0 $13,721 $12,003 $12,003 $0

$40 4 6$698 $-6,297 $13,721 $12,003 $12,003 $0$633,581 $1,034,173 $900,762 $988,290 $0

$47,851 $59,570 $50,000 $50,000 $0

$40 4 6$1,093,743 $950,762 $1,038,290 $0

$121,805 $121,404 $121,404 $120,601 $120,601 $0

$121,404 $120,601 $120,601 $0

$1,783,491 $1,795,247 $1,559,747 $1,559,747 $0

$1,795,247 $1,559,747 $1,559,747 $0

$619,211 $367,028 $344,796 $344,796 $0

$40 4 6$367,028 $344,796 $344,796 $0

$3,549,248 $3,155,150 $3,242,678 $0

STORMWATER MANAGEMENT PLAN 25XX65 - 651750 $43,017

$342,789

$681,432 $850,543

PROPERTY TAX REIMBURSEMENT 25XX68 - 681000 $1,799,506

$1,783,491 $1,799,506

TOTAL SR - TIFS $3,236,052 $3,547,705

TRANSFER OUT 25XX88 - 900001 $342,789

$619,211

DEBT SERVICE AND FEES

$121,805 $121,404

25XX66 - 66XXX

CONTRACT SERVICES-SIGNALIZATION 25XX62 - 628802 $0

$63,091

CAPITAL OUTLAY (Transfer to CIP) 25XX65 - 650000 $807,526

OTHER 25XX64 - 648500 $-6,297

SUPPLIES 25XX63 - 630500 $0

TRAINING 25XX62 - 629000 $0

DUES & MEMBERSHIPS 25XX64 - 642000 $0

$237,022 $65,016

EQUIPMENT RENTAL 25XX62 - 626000 $0

CONTRACTED SERVICES - GIS 25XX62 - 628805 $25,000

CONTRACTED SERVICES - LEGAL 25XX62 - 628801 $7,264

ADVERTISING 25XX62 - 621000 $0

MARKETING 25XX62 - 628300

25XX62 - 623000

25XX62 - 621000

CONTRACTED SERVICES 25XX62 - 628800 $3,127

25XX62 - 627000

SOCIAL SECURITY 25XX61 - 618300 $4,292

WORKERS COMP 25XX61 - 618500 $1,438

HEALTH INSURANCE 25XX61 - 618600 $6,265

MAINE STATE RETIREMENT 25XX61 - 618000 $5,238

LONG TERM DISABILITY 25XX61 - 618200 $0

401A 25XX61 - 618101 $0

SALARY 25XX61 - 611500 $47,783




SR - TIFS

HOURLY 25XX61 - 611000 $0



ACTUAL2018/2019

ACTUAL2019/2020


229






ACTUAL2018/2019


ACTUAL2019/2020

TIF ECONOMIC DEVELOPMENT

$0$71,838$85,625$0 $8,289HOURLY 255061 - 611000 $63,762$0$137,296$140,002$0 $136,349SALARY 255061 - 611500 $135,669$0$0$0$0 $6,572TEMPORARY HELP 255061 - 612000 $0$0$12,146$12,389$0 $8,734MAINE STATE RETIREMENT 255061 - 618000 $14,493$0$7,297$8,427$0 $3,936401A 255061 - 618101 $4,395$0$213$276$0 $119LONG TERM DISABILITY 255061 - 618200 $248$0$17,227$18,419$0 $11,166SOCIAL SECURITY 255061 - 618300 $16,965$0$3,104$3,165$0 $2,396WORKERS COMP 255061 - 618500 $3,180$0$34,458$40,284$0 $17,671HEALTH INSURANCE 255061 - 618600 $37,150

$308,587 $283,579 $0$0 $195,232 $275,862$0$2,000$2,000$0 $107PRINTING & BINDING 255062 - 620500 $1,500$0$16,600$36,600$0 $6,811ADVERTISING 255062 - 621000 $30,300$0$1,000$3,520$0 $29POSTAGE 255062 - 621500 $600$0$1,476$1,476$0 $1,080TELEPHONE 255062 - 622000 $1,476$0$246$246$0 $0WATER & SEWER 255062 - 622400 $0$0$2,495$2,495$0 $0ELECTRIC 255062 - 622500 $0$0$0$0$0 $2,580TRAVEL 255062 - 623000 $0$0$1,440$1,440$0 $0AUTO MILEAGE 255062 - 623500 $1,440$0$900$900$0 $121EQUIPMENT MAINTENANCE 255062 - 627000 $900$0$2,250$2,250$0 $0BUILDING MAINTENANCE 255062 - 627500 $500$0$28,000$58,000$0 $1,579MARKETING 255062 - 628300 $16,000$0$9,300$9,300$0 $6,450EVENTS/SHOWS 255062 - 628400 $9,300$0$0$10,000$0 $0CONTRACTED SERVICES 255062 - 628800 $0$0$3,000$3,000$0 $3,137TRAINING 255062 - 629000 $3,000

$131,227 $68,707 $0$0 $21,895 $65,016$0$2,000$2,000$0 $1,458OFFICE SUPPLIES 255063 - 630500 $2,000$0$3,175$3,175$0 $0HEATING FUEL 255063 - 631500 $0

$5,175 $5,175 $0$0 $1,458 $2,000$0$2,700$2,700$0 $1,485DUES & MEMBERSHIPS 255064 - 642000 $2,700

$2,700 $2,700 $0$0 $1,485 $2,700

230






ACTUAL2018/2019


ACTUAL2019/2020

$0$822$822$0 $0TRANSFER OUT 255088 - 900001 $822

$822 $822 $0$0 $0 $822$448,511 $360,983 $0$0 $220,070TOTAL TIF ECONOMIC DEVELOPMENT $346,400

231





TIF ECONOMIC DEVELOPMENT

$71,838HOURLY 255061 - 611000

$137,296SALARY 1 ASSISTANT CITY MANAGER1 ECONOMIC DEVELOPMENT DIRECTOR

255061 - 611500


$7,297401A 255061 - 618101


$17,227SOCIAL SECURITY 255061 - 618300

$3,104WORKERS COMP 255061 - 618500


$2,000PRINTING & BINDING 1,5001,500.00 =at1.00 GENERAL PRINTING Mailers to businesses 4 to 6 x yr. $200 to $300 each.

500500.00 =at1.00 PRINTER TONER CHARGES

255062 - 620500

232





$16,600ADVERTISING 6,0006,000.00 =at1.00 Local ProgramsSponsorships Art in Park Winterfest Willard Fest

10,00010,000.00 =at1.00 Maine BizSeries of 4 or 5 ad bundle placementNew BrandingFact Book Book of Lists Regional EditionOne - TBD

600600.00 =at1.00 Sunrise Guideor alternate placement

255062 - 621000

$1,000POSTAGE 1,0001,000.00 =at1.00 Postage for Mailings to all businesses.May be able to insert with tax bills?

255062 - 621500

$1,476TELEPHONE 90075.00 =at12.00 Cellphone Stipends

57648.00 =at12.00 Monthly Phone Charges255062 - 622000

$246WATER & SEWER 255062 - 622400

$2,495ELECTRIC 255062 - 622500

$1,440AUTO MILEAGE 1,440120.00 =at12.00 Monthly mileage reimbursement for 2

255062 - 623500

$900EQUIPMENT MAINTENANCE 30075.00 =at4.00 COPIER MAINTENANCE QUARTERLY (RICOH)

60050.00 =at12.00 DATABASE ONLINE (MAESTRO)

255062 - 627000

$2,250BUILDING MAINTENANCE 1,7501,750.00 =at1.00 ADDITIONAL MAINTENACE HAMLIN

500500.00 =at1.00 GENERAL BUILDING MAINTENANCE

255062 - 627500

233





$28,000MARKETING 24,00024,000.00 =at1.00 Marketing Plan Year 1$12, 000 HubSpot $12,000 Branding - Port. Design

4,0004,000.00 =at1.00 SPTV Work

255062 - 628300

$9,300EVENTS/SHOWS 5,0005,000.00 =at1.00 EDC Awards Event

1,0001,000.00 =at1.00 Maine Build Show

800800.00 =at1.00 OTHER MEETINGS

2,5002,500.00 =at1.00 Spring Retail Show Boston

255062 - 628400

$0CONTRACTED SERVICES 255062 - 628800

$3,000TRAINING 500500.00 =at1.00 ED ASSOCIATE MMA TRAINING

2,5002,500.00 =at1.00 ED DIRECTOR TRAINING

255062 - 629000

$2,000OFFICE SUPPLIES 255063 - 630500

$3,175HEATING FUEL 255063 - 631500

$2,700DUES & MEMBERSHIPS 340850.00 =at0.40 40% of ICMA for Asst. Manager

125125.00 =at1.00 Economic Council of Maine (EDCM)

325325.00 =at1.00 Greater Portland Chamber

450450.00 =at1.00 International Economic Development Council (IEDC)

300300.00 =at1.00 Maine Real Estate & Development Association

660660.00 =at1.00 Urban Land Institute (ULI)

500500.00 =at1.00 Waterfront Alliance

255064 - 642000

$822TRANSFER OUT 7272.00 =at1.00 Avaya Replacement Reserve

750750.00 =at1.00 Equipment Reserve

255088 - 900001

234





$360,983TOTAL TIF ECONOMIC DEVELOPMENT

235

Fund DOLLAR PERCENT# FY 2021 FY 2022 CHANGE CHANGE

GRANT FUNDS:

LOCAL ROAD ASSISTANCE -MDOT 2046 270,936 253,236 (17,700) -6.99%COMMUNITY DEVELOPMENT BLOCK GRANT 2115 380,520 441,704 61,184 13.85%COMMUNITY DEVELOPMENT BLOCK GRANT COVID 2115 251,597 127,500 (124,097) -97.33%DRUG FREE COMMUNITIES SUPPORT * 2195 125,000 125,000 - 0.00%SUPPLEMENTAL HOMELAND SECURITY 2121 176,170 189,703 13,533 7.13%DEPT OF JUSTICE COVID19 EMERGENCY 45,597 - (45,597) 0.00%

TOTAL GRANT FUNDS CITY 1,249,820 1,137,143 (112,677) -9.91%


Grant Funds

236

APPENDIX TO THE FY 2022 PROPOSED BUDGET

South Portland Budget Process

South Portland Budget History

Municipal Property Tax Levy Limit

School Department Budget

Cumberland County Budget Summary

Glossary of Terms

South Portland Budget Process

[Sec.] 502. Preparation and submission of budget. The city manager, not later than the third Monday in October of 1978, shall submit to the council a municipal budget only (minus school expenses) for the interim six-month fiscal year and an explanatory budget message in the form and with contents provided by sections 513 through 516. Thereafter, the city manager shall, not later than the third Monday in March, submit to the council a budget and an explanatory budget message in the form and with contents provided by sections 513 through 516. For such purpose, at such date as he shall determine, he, or an officer designated by him, shall obtain from the head of each office, department or agency estimates of revenue and expenditure of that office, department or agency, detailed by organization units, and character and object of expenditure, and such other supporting data as he may request; together with an estimate of all capital projects pending or which such department head believes should be undertaken (a) within the budget year and (b) within the 6 next succeeding years. In preparing the budget, the city manager shall review the estimates, and may revise them as he may deem advisable. (Ref. of 6-13-78) [Sec.] 503. Budget a public record. The budget and budget message and all supporting schedules shall be a public record in the office of the city clerk open, to public inspection by anyone. The city manager shall cause sufficient copies of the budget and budget message or summary thereof to be prepared for distribution to interested persons at least 7 days prior to the public hearing provided for by section 505. [Sec.] 504. Publication of notice of public hearing. At the meeting of the council at which the budget and budget message are submitted, the council shall determine the place and time of the public hearing on the budget, and shall cause to be published a notice of the place and time, not less than 7 days after date of publication but during the month of April of the current budget year at which the council will hold a public hearing. (Ref. of 6-13-78) [Sec.] 505. Public hearing on budget. At the time and place so advertised, or at any time and place to which such public hearing shall from time to time be adjourned, the council shall hold a public hearing on the budget as submitted, at which all interested persons shall be given an opportunity to be heard, for or against the estimates or any item thereof. [Sec.] 506. Further consideration of budget. After the conclusion of such public hearing, the council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures fixed by law or prescribed by sections 525.7 to 525.8. The council may not vary the titles, descriptions or conditions of administration specified in the budget. [Sec.] 507. Increase of budget. If the council inserts additional items, or makes increases, which increase the total proposed expenditures, it shall also increase the total anticipated revenue to at least equal such total proposed expenditures. [Sec.] 508. Adoption of budget; vote required. The budget shall be adopted by the favorable votes of at least a majority of all the members of the council.

[Sec.] 509. Date of final adoption; failure to adopt; provision for expenditures until adopted. The budget shall be finally adopted not later than 90 days after the beginning of the fiscal year. Should the council take no final action on or prior to such date, the budget, as submitted, shall be deemed to have been finally adopted by the council. Before the budget has been adopted, the city council may make appropriation for current departmental expenses chargeable to the budget for the year, when passed, to an amount sufficient to cover the necessary expenses of the various departments until the annual budget is in force. (P.&S.L. 1967, Ch. 37, § 4) [Sec.] 510. Effective date of budget; certification; copies made available. Upon final adoption, the budget shall be in effect for the budget year. A copy of the budget, as finally adopted, shall be certified by the city manager and city clerk and filed in the office of the director of finance. The budget so certified shall be printed, mimeographed or otherwise reproduced and sufficient copies thereof shall be made available for the use of all offices, departments and agencies and for the use of interested persons and civic organizations. [Sec.] 511. Budget establishes appropriations. From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several objects and purposes therein named. [Sec.] 512. Budget establishes amount to be raised by property tax; certificate to city assessor. From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall constitute a determination of the amount of the levy for the purposes of the city, in the corresponding tax year. In accordance with Maine Constitution Art. 1, §22 and Art. 8, Pt. 2, §1, the amount of revenue to be raised by property taxation shall be determined by the City Council, acting as the municipal officers. The sole limitation on the authority of the City Council to determine the revenue to be raised by property taxation is the right of the residents of the City of South Portland, in a local municipal election in which only qualified electors of the City vote, to enact a minimum or maximum amount of revenue to be raised by property taxation by the City. A copy of the budget as finally adopted shall be certified by the city manager and filed by him with the city assessor, whose duty it shall be to levy such taxes for the corresponding tax year. (Ref of 11/2/04)

[Sec.] 513. Budget message; current operations. The budget message submitted by the city manager to the council shall be explanatory of the budget, shall contain an outline of the proposed financial policies of the city for the budget year and shall describe in connection therewith the important features of the budget plan. It shall set forth the reasons for salient changes from the previous year in cost and revenue items and shall explain any major changes in financial policy. [Sec.] 905. Powers and duties. The school board shall have all the powers conferred and shall perform all the duties imposed by law upon superintending school committees in regard to the care and management of the public schools of the city, except as otherwise provided in this charter. The school board shall, when requested by the city manager, furnish budget estimates in detail of the several sums required during the ensuing budget year for the support of the public schools and shall make such financial and activity reports in writing whenever and in such form to the city manager as the manager may require. From the effective date of the budget the several amounts stated therein as proposed expenditures by the Department of Education and as approved expenditures by the City Council shall be and become appropriated to the specified categories as stated and shall not be used for other objects and purposes except as permitted in this section. The school superintendent may at any time transfer any unencumbered appropriation balance or portion thereof within but not between the categories of salaries, contracted services, supplies and capital outlay. At the request of the school superintendent, the school board may by resolution transfer any unencumbered appropriation balance or portion thereof from one aforementioned category to another.

13

Certified Public Accountants and Business Consultants

Independent Auditor's Report

City CouncilCity of South Portland, Maine

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of South Portland, Maine as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the City of South Portland, Maine’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes 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 opinions 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 and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. 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 auditor’s judgment, 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 opinions.

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Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of South Portland, Maine, as of June 30, 2020, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparisons for the General Fund and the TIF Funds for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, and the schedules pertaining to the net pension and OPEB liabilities, as listed in the table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of South Portland, Maine’s basic financial statements. The introductory section, combining and individual fund financial statements and schedules, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated in all material respects in relation to the basic financial statements as a whole.

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The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated February 26, 2021, on our consideration of the City of South Portland, Maine’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City of South Portland, Maine’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of South Portland, Maine’s internal control over financial reporting and compliance.

February 26, 2021South Portland, Maine

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CITY OF SOUTH PORTLAND, MAINEManagement's Discussion and Analysis

June 30, 2020

This section of the Comprehensive Annual Financial Report of the City of South Portland presents a narrative overview and analysis of the financial activities of the City of South Portland for the fiscal year ended June 30, 2020. We encourage readers to use the information presented here in conjunction with the accompanying letter of transmittal, the basic financial statements, and the accompanying notes to those financial statements.

Financial HighlightsThe assets and deferred outflows of resources of the City of South Portland exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $175,121,888 (net position). Of this amount, $15,987,980 (unrestricted net position) may be used to meet the City’s ongoing obligations to citizens and creditors.As of the close of the current fiscal year, the City of South Portland's governmental activities reported ending net position of $110,375,522, an increase of $4,956,209 in comparison with the prior year of $105,419,313. Approximately 7.8% of this total amount, $8,668,984, is available for spending at the City's discretion (unrestricted net position).For the fund financial statements, at the end of the current fiscal year, unassigned fund balance for the general fund was $12,909,528, or 14.61% of total general fund expenditures (budgetary basis). The City's total bonded debt decreased by $3,998,614 during the current fiscal year as a result of repayments on existing bonds. The School Department completed design services for construction of a new consolidated middle school. The project was given State Department of Education participating approval for $59,269,073, with local participating of $8,307,096 and additional local of $1,692,904. Voters went to the polls and overwhelming approved the project at the November of 2019 election.The COVID pandemic impacted the City’s operations with a significant drop in revenues for the period March through June of 2020. Like much of the nation, the City adjusted operations to prevent the spread of COVID19 including shutting down nonessential operations and furloughing certain part time and nonessential staff. The City also adjusted its budget going into the new fiscal year (starting July 1, 2020).

Overview of the Financial Statements

This discussion and analysis is intended to serve as an introduction to the City of South Portland's basic financial statements. The City of South Portland's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City of South Portland's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all of the City of South Portland's assets, deferred outflows of resources, liabilities, and deferred inflows of resources, with the difference between them reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of South Portland is improving or deteriorating.

The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

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CITY OF SOUTH PORTLAND, MAINEManagement's Discussion and Analysis, Continued

Both of the government-wide financial statements distinguish functions of the City of South Portland that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City of South Portland include general government, public safety, public works, culture and recreation, transportation and waterfront, health, welfare and social services, and education. The business-type activities of the City of South Portland include water resource protection (sewage treatment) activities. The government-wide financial statements can be found on pages 31-32 of this report.

Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of South Portland, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City of South Portland can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the city's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City of South Portland maintains individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, TIF fund, and capital projects fund, all of which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report.

The City of South Portland adopts an annual appropriated budget for its general fund and TIF funds. A budgetary comparison statement has been provided for these funds to demonstrate compliance with their budgets. The basic governmental fund financial statements can be found on pages 33-34 of this report.

Proprietary funds. The City of South Portland maintains one type of proprietary fund. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City of South Portland uses an enterprise fund to account for its sewer user fund. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information on the individual enterprise fund, which is considered to be a major fund of the City of South Portland.

The City of South Portland adopts an annual appropriated budget for its enterprise fund. Schedules of revenues, expenses, and changes in net position on the budgetary basis of accounting have been provided for the enterprise fund to demonstrate compliance with this budget. The basic proprietary fund financial statements can be found on pages 37-39 of this report. The budgetary basis schedule demonstrating compliance can be found on page 113 of this report.

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Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government-wide financial statement because the resources of those funds are not available to support the City of South Portland's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The basic fiduciary fund financial statements can be found on pages 40-41 of this report.

Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 42-76 of this report.

Other information. The combining statements referred to earlier in connection with nonmajor governmental funds are presented following the notes to the financial statements. Combining and individual fund financial statements and schedules can be found on pages 85-117 of this report.

Government-wide Financial Analysis

As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City of South Portland, assets and deferred outflows exceeded liabilities and deferred inflows by $175,121,888 at the close of the most recent fiscal year.

City of South Portland's Net Position

2020 2019 2020 2019 2020 2019

Current and other assets 56,840,071$ 53,530,817$ 11,917,174$ 13,498,605$ 68,757,245$ 67,029,422$ Capital assets 136,015,881 135,264,748 56,362,563 56,008,274 192,378,444 191,273,022 Total assets 192,855,952 188,795,565 68,279,737 69,506,879 261,135,689 258,302,444

Deferred outflows 6,759,674 5,710,653 - - 6,759,674 5,710,653

Long-term liabilities 74,221,357 76,385,706 3,303,871 3,453,373 77,525,228 79,839,079Other liabilities 11,389,601 9,988,011 229,500 1,245,353 11,619,101 11,233,364 Total liabilities 85,610,958 86,373,717 3,533,371 4,698,726 89,144,329 91,072,443

Deferred inflows 3,629,146 2,713,188 - - 3,629,146 2,713,188

Net investment in capital assets 88,649,566 84,566,316 53,385,092 52,833,701 142,034,658 137,400,017Restricted 13,056,972 11,326,214 4,042,278 5,418,253 17,099,250 16,744,467Unrestricted 8,668,984 9,526,783 7,318,996 6,556,199 15,987,980 16,082,982

Total net position 110,375,522$ 105,419,313$ 64,746,366$ 64,808,153$ 175,121,888$ 170,227,466$

Total Activities Business-type Activities Governmental Activities

By far, the largest portion of the City of South Portland's net position (81.11% or $142,034,658) reflects its investment in capital assets (e.g., land, buildings, machinery, equipment, net of depreciation); less any related debt used to acquire those assets that is still outstanding. The City of South Portland uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City of South Portland's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

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An additional portion of the City of South Portland’s net position (9.76% or $17,099,250) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position (9.13% or $15,987,980) may be used to meet the City’s on-going obligation to citizens and creditors. At the end of the current fiscal year, the City of South Portland is able to report a positive balance in all three categories of net position, both for the government as a whole, as well as for its separate governmental and business-type activities. The same situation held true for the prior fiscal year.

The City’s total net position increased by $4,894,422 during the current fiscal year. This increase is attributable to a combination of actual revenues being in excess of estimates and management’s efforts to control and reduce budgeted expenditures.

City of South Portland's Changes in Net PositionTotal Activities

2020 2019 2020 2019 2020 2019Revenues:Program revenues: Charges for services 5,472,211$ 5,136,782$ 5,865,711$ 6,080,533$ 11,337,922$ 11,217,315$ Operating grants and contributions 17,615,005 14,806,576 - - 17,615,005 14,806,576 Capital grants and contributions 334,302 375,205 113,954 - 448,256 375,205General revenues: Property and other taxes 76,799,778 76,158,961 - - 76,799,778 76,158,961 Grants and contributions not restricted to specific programs 6,218,797 5,165,596 - - 6,218,797 5,165,596 Other 3,462,928 2,700,653 78,622 113,512 3,541,550 2,814,165 Total revenues 109,903,021 104,343,773 6,058,287 6,194,045 115,961,308 110,537,818

Expenses: General government 16,587,038 11,097,687 - - 16,587,038 11,097,687 Public safety 14,715,423 14,378,122 - - 14,715,423 14,378,122 Public works 8,840,505 7,990,357 - - 8,840,505 7,990,357 Culture and recreation 4,762,474 4,911,749 - - 4,762,474 4,911,749 Transportation and waterfront 2,075,168 2,060,680 - - 2,075,168 2,060,680 Health, wealth and social services 684,709 566,904 - - 684,709 566,904 Interest on debt service 1,273,613 1,100,838 - - 1,273,613 1,100,838 Education 55,587,342 55,129,009 - - 55,587,342 55,129,009 Sewer - - 6,540,614 6,455,769 6,540,614 6,455,769 Total expenses 104,526,272 97,235,346 6,540,614 6,455,769 111,066,886 103,691,115

Increase (decrease) in net position before transfers 5,376,749 7,108,427 (482,327) (261,724) 4,894,422 6,846,703

Transfers (420,540) (620,941) 420,540 620,941 - -Increase (decrease) in net position 4,956,209 6,487,486 (61,787) 359,217 4,894,422 6,846,703

Net position - beginning of year 105,419,313 98,931,827 64,808,153 64,448,936 170,227,466 163,380,763

Net position - end of year 110,375,522$ 105,419,313$ 64,746,366$ 64,808,153$ 175,121,888$ 170,227,466$

Governmental Activities Business-type Activities

Governmental activities. During this past fiscal year, governmental activities saw an increase in the City of South Portland's net position of $4.956 million. This amount represented an increase in the net position of 4.70%. Key elements of this increase are as follows:

Property and other taxes increased by $641 thousand (0.84%). This was primarily due to an increase in taxes to support the School and City budgets which was offset by a decrease in motor vehicle excise revenues.The City’s net pension liability increased expenses by $760 thousand.Additionally, investment income increase significantly as a result unrealized mark to market investment adjustments totaling $1.3 million.

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Property taxes, levied for general purposes

64.26%

Motor vehicle excise taxes

5.60%

Operating grants and contributions

15.92%

Capital grants and contributions

0.31%

Charges for services 4.99%

Unrestricted investment earnings

2.27%

Grants and contributions not

restricted 5.67%

Miscellaneous 0.98%

Government-wideGGoovveerrnnmmeenn widtt--wwiiddeee RReevveenunnuueeesss bybbyy SourceSSoouurrccee -- GovernmentaGGoovveerrnnmmeenn attaall ActivitiesAAccttiivv eiittiieesss

FiscaFFiissccaaall YearYYeeaarr 20202200022000

General government

15.93%

Transportation &

Waterfront 1.99%

Interest on debt service

1.22%

Public Safety 14.09%

Health, Welfare and

Social Services 0.66%

Public Works 8.47% Culture and

recreation 4.56%

Education 53.09%

Government-wide Expenses by Function - Governmental Activities

Fiscal Year 2020

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Business-type activities. The City’s business-type activities, which consists of sewer user operations, net position decreased by $62 thousand. The largest increase was the result of the transfer of TIF resources to the sewer user fund of $420 thousand.

Sewer rates increased slightly but consumption dropped resulting in an overall drop in sewer revenues of approximately $210 thousand. Total operating expenses for business-type activities were up $84 thousand (1.30%) with increases in personnel services ($98K) and depreciation ($52K) which were offset primarily by a decreases in contractual services (-$39K) and supplies (-$20K). The below graphs provide a more visual view of the last two year’s operations and expenditure components.

Revenues $5,944,333

Revenues $6,194,045

Expenses $6,540,614

Expenses $6,455,769

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

2020 2019

Sewer User OperationsComparative Revenues and Expenses

Fiscal Years 2020 and 2019

Personnel services $2,543,904

Contractual services $1,329,230

Supplies and materials $445,602

Fixed charges $72,532

Capital outlay $42,200

Depreciation $2,080,026

Sewer User OperationsExpenses by Function

Fiscal Year 2020

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Financial Analysis of the Government's Funds

As noted earlier, the City of South Portland uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental funds. The financial reporting focus of the City of South Portland's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information may be useful in assessing the City of South Portland's financing requirements. In particular, the unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year.

As of the end of the current fiscal year, the City of South Portland's governmental funds reported combined ending fund balances of $45 million, an increase of $1.87 million. With increases in the general fund of $2.5 million, and TIF funds of $0.48 million and decreases in capital projects funds of $1.3 million.

General Fund - The general fund is the central operating fund of the City of South Portland. At the end of the current fiscal year, the total fund balance of the general fund was $26,100,243. As a measure of the general fund's liquidity, it may be useful to compare total fund balance to total fund expenditures. General fund fund balance represents 27.55% of total general fund expenditures ($94,749,997). Under the breakdown of fund balance, unspent appropriations related to education are reported as restricted. At June 30, 2020, general fund restricted balance for education totaled $3,212,321. Additionally, the City maintains various reserve and encumbrance balances for various future needs. These balances are reported as either committed or assigned and in total increased by $1,847,923 during the year, primarily due an increase in the tax rate stabilization fund of $1.676 million and an assignment of $1.3 million of investment unrealized gains, with an offsetting decrease in the compensated absences reserve of $1.15 million.

In 2011, the City Council amended its fund balance policy to better reflect the changes brought about by GASB Statement No. 54 which alters the focus and terminology used for fund balance reporting. The purpose of the fund balance policy is to help insure the future financial stability of the City and to mitigate financial risk that can occur from unforeseen revenue fluctuations or unanticipated expenditures. The City’s fund balance policy, which is based on the unassigned fund balance component of fund balance, establishes a minimum unassigned fund balance of 9% of the City’s general fund budget. As of June 30, 2020, the unassigned fund balance was $12,909,528 or 13.60% of the City’s FY 2021, budget ($94,933,923).

The total fund balance of the City of South Portland's general fund increased by $2.526 million during the current fiscal year. Key factors in this change are as follows:

Total actual revenues collected exceeded budgeted by approximately $1.363 million. The largest budgetary swing as a result of COVID19 was the drop in vehicle excise taxes which decreased by $1.747 million and resulted in a budgetary shortfall of $641 thousand. The City collects considerable excise taxes from fleet vehicles. However, the reliability of this revenue stream is at times uncertain and as a result, the City budgets conservatively which helped lessen the impact of the drop. Property taxes exceeded budget by $535K which was offset by a shortfall in state homestead reimbursement of $471K which was overstated at the time of the commitment. Additionally, estimated budgets for various revenues were exceeded; State revenue sharing ($170K), building permits ($848K) and interest income ($391K). Additionally, of note is an unbudgeted revenue from the Federal Transit Administration (FTA) which provided 100% grant financing ($617K) for the operations of the City’s bus system for the period of February 2020 through June 2020 which replaced partial FTA Section 5307 funding which resulted in a shortfall to that line of $225K. For more detailed information on actual revenues to budget, please refer to the General Fund Highlights and Exhibit A-2.Total actual expenditures were less than budgeted by approximately $2.987 million. Much of this surplus was the result of expenditures freezes placed on operations and furloughs of nonessential employees as a result of COVID19. The major discrepancies included: unexpended education appropriations ($1.84 million), overall general government costs ($271K), public safety ($280K), public works ($189K) and the parks and

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recreation department ($151K) coming in less than anticipated. For more detailed information on actual expenditures to budget, please refer to the General Fund Highlights and Exhibit A-2.

As part of the City’s 2020-21 capital improvement budget, the City appropriated $1.61 million from unassigned fund balance to fund certain City capital projects. Additionally, the Council set aside an additional $1.155 million for tax rate stabilization to reduce future property taxes and help offset budget impacts for anticipated revenue shortfalls for the coming year’s budget.

TIF - The TIF (Tax Increment Financing) fund includes all of the activity in the City’s ten tax increment financing districts. At the end of the current fiscal year, the total fund balance of the TIF fund was $7,469,821, all of which must be used for eligible projects as defined by Maine State Law. TIF funds are typically used to fund credit enhancement agreements with developers and also to fund capital improvement projects in and around the TIF districts.

Capital Projects - The capital projects fund has a total fund balance of $5,582,972. During the year, the fund balance decreased by $1.297 million, which was primarily the result of the design cost for the new Middle School project which has a deficit $1.28 million and will be financed with bond proceeds in future periods.

Proprietary funds. The City of South Portland's proprietary fund, which consists of the sewer user fund, provides the same type of information found in the government-wide financial statements, but in a more detail budgetary basis.

Unrestricted net position of the sewer user fund at the end of the year amounted to $7,318,996, an increase of $763K. As part of its budgetary process, annual appropriations are made to the reserves and are available to fund future improvements. On a budgetary basis, the sewer fund reported a surplus of $11K, of which revenues came in $283K less than anticipated while expenditures came in approximately $295K under budget.

Budgetary Highlights

General Fund: Revenue for the general fund totaled $92,338,024 (on the budgetary basis of accounting) in the fiscal year ended June 30, 2020. Actual revenues exceeded estimates by $1,362,776.

General Fund Revenues Budget to Actual Summary Budget Actual Variance Revenues: Taxes $ 73,841,303 73,744,916 (96,387) Intergovernmental 13,481,225 13,712,762 231,537 Licenses, permits, fees and fines 990,100 1,900,262 910,162 Charges for services 1,980,350 1,933,598 (46,752) Unclassified 182,270 155,459 (26,811) Interest earned 500,000 891,027 391,027 Total revenues $ 90,975,248 92,338,024 1,362,776

The revenue sources responsible for this surplus include the following:A taxes shortfall was attributable to an excise tax shortfall as a result of COVID19 which resulted in a major drop in the number of fleet vehicles registered and a shortfall of $641K. Offsetting the excise deficit, was property taxes which exceeded budget by $535K.Intergovernmental revenues had a surplus as a result primarily from COVID19 related revenues from the Federal Transit Administration of approximately $391K, Revenue Sharing surplus of $170K, General assistance reimbursement from the State surplus of $78K, which was offset by a deficit in homestead reimbursement of $471K.Building permit licenses came in with a surplus of $817K as a result of a few larger projects.

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Expenditures for the general fund totaled $88,372,804 (on the budgetary basis of accounting) in the fiscal year ended June 30, 2020.

The following areas had expenditure surpluses attributable to management efforts to control budgeted expenditures:

With the onset of COVID19, the City instituted a spending freeze and implemented furloughs to certain nonessential employees. The City attempted to reduce expenditures to offset the revenue shortfalls anticipated this past year and the following year. With the exception of Social Services which had higher general assistance, the City had unexpended varainace across the board.Education also reduced spending significant and had a surplus of $1.84 Million.

General government 4.02%

Public safety 13.45%Public works 5.70%

Culture & recreation 3.64%

Transportation & waterfront 1.64%

Insurance and fringe benefits 9.04%Health, welfare & social

services 0.77%Education 51.50%

Intergovernmental 3.34%

Debt Service -Education 5.08%

Debt Service -City Services 1.40%

General Fund Expenditure Components

Fiscal Year 2020

General Fund Expenditures Budget to Actual Summary Budget Actual Variance Expenditures: General government $ 12,144,672 $ 11,873,206 $ 271,466 Public safety 12,163,976 11,883,659 280,317 Public works 5,222,727 5,034,085 188,642 Culture and recreation 3,435,540 3,214,640 220,900 Transportation and waterfront 1,513,179 1,451,540 61,639 Health, welfare and social services 606,634 684,709 (78,075) Education 51,836,520 49,995,856 1,840,664 Intergovernmental 2,952,578 2,952,578 - Other 112,000 45,269 66,731 Debt Service 1,372,399 1,237,262 135,137 Total expenditures $ 91,360,225 $ 88,372,804 $ 2,987,421

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Capital Asset and Debt Administration

Capital assets. The City of South Portland's investment in capital assets for its governmental and business-type activities as of June 30, 2020 amounts to $192,378,447 (net of accumulated depreciation). This investment in capital assets includes land, buildings, sewer system, improvements, machinery and equipment, vehicles, park facilities, roads, highways and dams. The total increase in the City of South Portland's investment in capital assets for the current fiscal year was 0.58% (a 0.56% increase for governmental activities and a 0.63% increase for business-type activities). The chart below shows how the City’s investment changes over time as a result of the effects of deprecation. Is the community investing and keeping up with depreciation?

City of South Portland's Capital Assets(net of depreciation)

Governmental Business-typeActivities Activities Total

2020 2019 2020 2019 2020 2019Land $ 9,416,245 9,416,245 1,221,558 1,221,558 10,637,803 10,637,803

Buildings 93,058,403 95,678,269 13,974,222 14,727,753 107,032,625 110,406,023 Improvements other than

buildings

2,308,026

2,534,517 - - 2,308,026 2,534,518 Machinery and equipment 4,873,308 4,370,211 5,783,775 6,169,327 10,657,083 10,539,537

Infrastructure 15,203,488 15,947,322 34,674,307 29,298,984 49,877,795 45,246,306

Construction in progress 4,778,468 2,038,634 650,728 4,559,611 5,429,196 6,598,245

Vehicles 6,377,943 5,279,550 57,976 31,041 6,435,919 5,310,590

Total $ 136,015,881 135,264,748 56,362,566 56,008,274 192,378,447 191,273,022

Major capital asset events during the current fiscal year included the following:Initial stages of construction of the Cash Corner Fire Station $1.7 MillionWestbrook St. street, sidewalk, lighting and drainage improvements for the Redbank area totaling $796K.Initial design of the new Middle School construction project totaling $775KVarious vehicles purchased included various police vehicles totaling $235K, a new fire truck $1.07 million, a street sweeper $282K, PW Loader $190K, three school buses totaling $290K, and various other City and school vehicles totaling $311K.Various paving and sidewalk projects totaling $615K.School smartboards and other technology improvements in the School $657K.Various building improvements at various schools and other City building improvements totaling $298K.Replacement Standby generator at City Hall $62K, police mobile radios $109K, bus radios and wifi system for buses $57K, Various other equipment totaling $446K, Various other projects throughout the City.

Additional information on the City of South Portland's capital assets can be found in the notes to the financial statements on pages 52-53 of this report.

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Long-term debt. The State allows municipalities to borrow up to 15% of their total valuation. With the City’s State Valuation at $4,622,350,000 for 2020, the debt limit would be over $693.3 million. Our current debt is $44,073,517 or about 0.953% of State Valuation or approximately 6.36% of the City’s debt limit. Another measure of a municipality’s debt load is debt per capita. As of June 30, 2020, the City of South Portland’s debt per capita (including lease obligations and debt premium) was $2,022 as compared to the prior year of $2,169.

The following is a summary of bond transactions of the City for the year ended June 30, 2020:

Governmental Business-type Activities Activities Total

General Obligation Bonds payable at June 30, 2019 $ 44,897,558 3,174,573 48,072,131Principal additions - - - Principal payments (3,801,512) (197,102) (3,998,614)

General Obligation Bonds payable at June 30, 2020 $ 41,096,046 2,977,471 44,073,517

The City of South Portland maintains an "Aaa" rating from Moody's and an "AAA" rating from Standard & Poor’s for general obligation debt. Please refer to the agencies’ reports for a comprehensive explanation of their rating assessment.

Additional information on the City of South Portland's long-term debt can be found in the notes to the financial statements on pages 53-55 of this report.

Economic Factors and Next Year's Budgets and Rates

South Portland continues to be the retail center for Northern New England with a diverse economic base that includes a regional mall, numerous large insurance and financial service companies, two semi-conductor manufacturing plants, hotels and restaurants, and petroleum distribution facilities. Development has continued with strong building permit activity for each of the past few fiscal years.

The November 2020 unemployment rate for the Portland/South Portland area is currently at 4.4% which is 2.1% more than the rate a year ago of 2.7%. This rate compares favorably to the state’s average unemployment rate of 5.0% and the national average rate of 6.7%.

In adopting the budget for the ensuing fiscal year 2021, the City officials considered many factors in making judgments and estimates about the finances of the upcoming year. A primary objective was to continue to provide basic City services to the citizens while attempting to keep the property tax rate low.

During the upcoming fiscal year (2021), the City's management will continue to monitor and evaluate local economic conditions. In the forefront of our revenue and expenditure concerns are:

Revenue Projections:The Pandemic’s impact on revenues was significant and required the city to reduce estimated revenues mid-stream in budget development. The City re-evaluated all revenue streams and lowered revenues projections by approximately $2 million. Offsetting this the City’s revenue reductions, the City set aside $2.1 Million to be used within the tax stabilization reserve. The City continues to promote economic development and has experienced strong building permits in the past few years. Monitoring and maintain conservative estimates going forward.

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Property Values and Business Development:The regional economy has seen fairly strong growth in property values. Vacancy rates in the mall area appear to be challenged and the City has been working with businesses to assist in business development. Housing prices for coastal properties is especially strong. Available rental housing stock is limited with rates rising significantly.A strong increase in overall taxable value resulted from several development projects.

Health Insurance and Other Costs:The cost of health insurance continues to rise. The City is actively taking steps to improve the City’s health insurance experience rating. This has allowed the City rate increases to be modest as compared to many other communities and businesses. The City feels that by having a healthier workforce its long-term cost for both health and worker’s compensation insurance will be reduced. The City recently received notice that the increase for the coming year will be 2% increase, significantly below what was anticipated.The employer cost for funding the City’s defined benefit retirement plan has increased steadily each of the past several years.The costs of maintaining our facilities, vehicles, and infrastructure including expanding paving streets.The increase in operating costs for utilities and operating costs for the new Municipal Services Facility.

The fiscal year 2021 budget was approved in June 2020 with a $4,032,447 (3.73%) increase in the overall general fund expenditure budget. Due to changes in various revenues including increased taxable valuation, the impact to property taxes was an increase of $2,559,478 (2.77%). Overall the tax rate increased (3.4%) to 19.75 per thousand from the prior year 19.10.

Requests for Information

This financial report is designed to provide a general overview of the City of South Portland's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Office of the Finance Director, City of South Portland, Maine, 25 Cottage Road, South Portland, Maine 04106.

BASIC FINANCIAL STATEMENTS

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CITY OF SOUTH PORTLAND, MAINENotes to Basic Financial Statements

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The City of South Portland, Maine functions under a City Manager - City Council form of government.

The financial statements of the City of South Portland have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applicable to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the City's accounting policies are described below.

A. Reporting Entity

This report includes all funds of the City of South Portland, Maine. An analysis of certain criteria was made to determine if other governmental units should be included in this report. In evaluating how to define the reporting entity for financial reporting purposes, management has considered all potential component units. The criterion used defines the reporting entity as the primary government and those component units for which the primary government is financially accountable. Financial accountability is defined as appointment of a voting majority of the component unit's board, and either a) the ability to impose will by the primary government, or b) the possibility that the component unit will provide a financial benefit to or impose a financial burden on the primary government. Application of this criterion and determination of type of presentation involves considering whether the activity benefits the government and/or its citizens, or whether the activity is conducted within the geographic boundaries of the government and is generally available to it citizens.

It is the City's judgment, based on all pertinent facts derived from the analysis of these criteria, that there are no entities that would be considered potential component units within the City of South Portland that should be included as part of these financial statements.

B. Government-wide and Fund Financial Statements

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the City. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. The City has elected not to allocate indirect costs among the programs, functions, and segments. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported as general revenues.

CITY OF SOUTH PORTLAND, MAINENotes to Basic Financial Statements, Continued

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED

Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.

C. Measurement Focus, Basis of Accounting, and Basis of Presentation

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as certain compensated absences and claims and judgments, are recorded only when the payment is due.

Those revenues susceptible to accrual are property taxes, interest, and charges for services. Other receipts and taxes become measurable and available when cash is received by the City and are recognized as revenue at that time.

Entitlements and shared revenues are recorded at the time of receipt or earlier if the susceptible to accrual criteria are met. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met.

The City reports the following major governmental funds:

The General Fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

The Tax Increment Financing Fund accounts for resources accumulated and payments made for the Tax Increment Financing Districts established by the City.

The Capital Projects Fund accounts for the resources accumulated and payments made for the acquisition and construction of major capital facilities (other than those financed by the proprietary fund).

The City reports the following major proprietary fund:

The Sewer User Fund accounts for the operation of the sewer treatment plant, sewage pumping stations and collection systems.


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Fiduciary funds account for assets held by the City in a trustee capacity or as an agent on behalf of others. As such, fiduciary funds are not reported in the government-wide financial statements. The City’s fiduciary funds include the following:

Private-purpose trust funds account for resources where funds are legally restricted by a formal trust agreement and may be used for purposes that benefit individuals, private organizations, or other governments. These include scholarship, education, and public library funds.

Agency funds are custodial in nature and do not present results of operations or have a measurement focus. Agency funds are accounted for using the accrual basis of accounting. The student activity funds are used to account for assets that the government holds for others in an agency capacity.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the City’s governmental activities and business-type activities. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s proprietary fund is charges to customers for sales and services; operating expenses include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

D. Cash, Cash Equivalents, and Investments

Cash and cash equivalents include amounts in demand deposits as well as time deposits and certificates of deposit owned by the City. State statutes authorize the City to invest in obligations of the U. S. Treasury, commercial paper, corporate bonds, and repurchase agreements.

Investments are stated at fair value. For purposes of the statement of cash flows, all highly liquid investments with a maturity of three months or less when purchased are considered to be cash equivalents.

E. Interfund Loans

During the course of operations, numerous transactions occur between individual funds for goods provided or services rendered. These receivables and payables are classified as "interfund loans receivable" or "interfund loans payable" on the balance sheet. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances”.


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F. Inventories and Prepaid Items

Inventories are valued at cost using the first-in, first-out (FIFO) method. The costs of governmental fund-type inventories are generally recorded as expenditures when consumed rather than when purchased.

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased.

G. Allowance for doubtful Accounts

The City develops its estimated allowance for doubtful accounts based on past experience of collectability with customers.

H. Restricted Assets

The City has a $50,000 deposit with the State of Maine related to workers’ compensation self insurance from prior years.

I. Capital Assets

Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, sewer system and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $10,000 and an estimated useful life in excess of three years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated acquisition value at the date of donation.

The costs of normal repairs and maintenance that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant, and equipment of the primary government are depreciated using the straight-line method over the following estimated useful lives:

Assets YearsBuildings 25 - 50Building/land improvements 20Streets, street lights, and sidewalks 10 - 20Bridges 50Collection and distribution systems 65Vehicles 3 - 20Machinery and equipment 5 - 20


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J. Compensated Absences

It is the City’s policy to permit employees to accumulate earned but unused vacation and sick pay benefits. The City provides vesting for vacation and sick leave benefits based upon length of employment. There is a liability for unpaid accumulated sick leave since the City does have a policy to pay a portion of unused sick time based on length of service when employees separate from service with the City. All vacation and sick leave pay is accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a result of employee resignations and retirements.

K. Long-term Obligations

In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position.

L. Fund Equity

Governmental Fund fund balance is reported in five classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which those funds can be spent. The five classifications of fund balance for the Governmental Funds are as follows:

Nonspendable – resources which cannot be spent because they are either a) not in spendable form or; b) legally or contractually required to be maintained intact.Restricted – resources with constraints placed on the use of resources which are either a) externally imposed by creditors (such as through debt covenants), grantors, contributors or laws or regulations of other governments or; b) imposed by law through constitutional provisions or enabling legislation.Committed – resources which are subject to limitations the City imposes on itself at its highest level of decision making authority, and that remain binding unless removed in the same manner. The City Council is the highest level of decision making authority, and has the responsibility for committing fund balance amounts and likewise would be required to modify or rescind those commitments by passage of an order.Assigned – resources that are constrained by the City’s intent to be used for specific purposes, but are neither restricted nor committed. The City Council has delegated the authority to assign fund balance to the City’s Finance Director based on prescribed policies previously established by the City Council. Unassigned – resources which have not been assigned to other funds and that have not been restricted, committed, or assigned to specific purposes within the General Fund. The General Fund should be the only fund that reports a positive unassigned fund balance amount.

The City’s fund balance policy states when both restricted and unrestricted resources are available for use, it is the City’s intent to use restricted resources first, then unrestricted resources as they are needed. When committed, assigned, and unassigned resources are available for use, it is the City’s intent to use committed or assigned resources first, and then unassigned resources as they are needed. The City Council approved the fund balance policy and fund classifications on June 20, 2012, in order #166-10/11.


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M. Interfund Transactions

Interfund services provided and used are accounted for as revenues or expenditures. Transactions that constitute reimbursements to a fund for expenditures initially made from it that are properly applicable to another fund, are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed.

All other interfund transactions, except internal services provided and used for transactions and reimbursements, are reported as transfers.

N. Comparative Data

Comparative total data for the prior year has been presented in the accompanying financial statements in order to provide an understanding of changes in the City's financial position and operations. However, comparative data has not been presented in all statements because its inclusion would make certain statements unduly complex and difficult to understand.

O. Use of Estimates

Preparation of the City’s financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows of resources, liabilities, and deferred inflows of resources and disclosure of contingent items at the date of the financial statements and the reported amounts of revenues and expenses/expenditures during the reporting period. Actual results could differ from those estimates.

P. Pensions

For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Maine Public Employees Retirement System Consolidated Plan for Participating Local Districts (PLD Plan) and Maine Public Employees Retirement System State Employee and Teacher Plan (SET Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the Plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

Q. Other Post-Employment Benefits (OPEB)

For purposes of measuring the OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the OPEB Plan and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined based on actuary reports prepared by the OPEB Plan’s actuary. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.


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R. Deferred Inflows and Outflows of Resources

In addition to assets and liabilities, the statement of net position and balance sheet will sometimes report separate sections for deferred outflows of resources and deferred inflows of resources. These separate financial statement elements, deferred outflows of resources and deferred inflows of resources, represent a consumption or acquisition of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense) or inflow of resources (revenue) until that time. The governmental funds only report one type of deferred inflow of resources, unavailable revenue from property taxes. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.

The governmental activities have two items that qualify for reporting in this category. One is the deferred charge on refunding, which results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. The governmental activities also have deferred outflows and inflows that relate to the net pension and OPEB liabilities, which include the City’s contributions subsequent to the measurement date, which is recognized as a reduction of the net pension and OPEB liabilities in the subsequent year. They include changes in assumptions, differences between expected and actual experience, and changes in proportion and differences between City contributions and proportionate share of contributions, which are deferred and amortized over the average expected remaining service lives of active and inactive members in the plan. They also include the net difference between projected and actual earnings on pension plan investments, which is deferred and amortized over a five-year period.

S. Net Position

Net position represents assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of bonds and capital leases payable and adding back any unspent proceeds. Net position is reported as restricted when there are limitations imposed on their use either through the enabling legislations adopted by the City or through external restrictions imposed by creditors, grantors or laws or regulations of other governments. The City’s net investment in capital assets was calculated as follows at June 30, 2020:

Governmental Business-type activities activities

Capital assets $ 251,590,284 110,291,070Accumulated depreciation (115,574,403) (53,928,507)Bonds payable and premiums (44,125,111) (2,977,471)Add back bond proceeds unexpended 220,206 - Capital leases (3,461,410) -

Net investment in capital assets $ 88,649,566 53,385,092


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STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY

A. Budgetary Information

An annual budget is adopted by the City Council for the General Fund, Sewer Use Fund, and the TIF Fund. The budgets are prepared substantially in accordance with accounting principles generally accepted in the United States of America, except that the general fund revenues and expenditures related to “on-behalf payments” made by the State of Maine to the Maine Public Employees Retirement System for teachers and other school employees are not budgeted. These amounts have not been budgeted in the General Fund and result in a difference in reporting on a budgetary basis of accounting vs. reporting under accounting principles generally accepted in the United States of America of $4,872,035.

These amounts have been included as an intergovernmental revenue and as an education expense/expenditure on Statements 2 and 4 (GAAP basis). There is no effect on the net position/fund balance at the end of the year. The Sewer Use Fund budgets for debt service principal and interest payments as an expense and does not budget for depreciation expense. In addition, capital contributions from other funds are not budgeted. The legal level of budgetary control is at the department level.

The City employs encumbrance accounting in the governmental funds. Encumbrances outstanding at year-end are reported as assigned fund balances and do not constitute expenditures or liabilities because the commitments will be reappropriated and honored during the subsequent year. At year end, the amount of encumbrances expected to be honored upon performance by the vendor in the next year is $771,168 in the General Fund.

Additionally, the City does not budget for certain benefits that are accrued at year end by the School Department for teachers during the summer vacation.

B. Excess of Expenditures over Appropriations

Per City Charter, the level of budgetary control is at the department level. For the year ended June 30, 2020, all departments were within their charter level budget limits (except general assistance which is exempt).

C. Deficit Fund Balances

At June 30, 2020, the following funds had deficit fund balances:

Special Revenue Funds:CTCL Election Grant $ 14,986 E-Rate 5,593Sustainability Grant 87 United Way Brick/Bean 1,048Drug Free Community 16 Wellness Committee 1,660 Private-purpose Trust Funds:National Semiconductor - Brown 3,683 A Varanelli Scholarship 283Sustainability Committee(Sch) 87Texas Instruments 3 Capital Project Funds:Learning Results 405 Middle School Project 1,280,718Memorial Tech Grant - Koelker 1,237 School FY02 Project 10,794 Future Builders/Summer School 20,920 Facilities/Bus Garage 22,880

Staff Computer Training 476 Cash Corner Fire Station 164,208 Robotics 12,626

These deficits will be funded by future grant revenue, charges for services, bond proceeds, capital leases or transfers.


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DEPOSITS AND INVESTMENTS

As of June 30, 2020, the City had the following deposits and investments with the following maturities, some of which are classified as cash and cash equivalents:

Fair value Less than 1 year 1 – 5 years Over 5 yearsU.S. Treasury Notes $ 4,029,991 504,035 2,526,420 999,536Federal National Mortgage Assoc. 125,393 - - 125,393Federal Home Loan Mortgage 279,002 - 279,002 - Certificates of Deposit 41,839,720 14,053,058 27,535,303 251,359Stock Mutual Fund 74,643 Not applicable

The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. All investments held by the City are categorized as Level 1 inputs.

Custodial credit risk- deposits – In the case of deposits, this is the risk that in the event of a bank failure, the City’s deposits may not be returned to it. As of June 30, 2020, the City had bank balances of $62,686,750. In accordance with its investment policy, the City’s funds should, whenever practicable, be fully covered under FDIC, fully insured or fully collateralized, or covered with an irrevocable stand by letter of credit, with pledged collateral being at least 102% of market value of the principal and accrued interest, and must be marked to market daily. As of June 30, 2020, the City had no deposits which were subject to custodial credit risk because they were not insured or collateralized.

Custodial credit risk- investments – For investments, this is the risk that in the event of failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in possession of an outside party. As of June 30, 2020, the City had fair value investment balances of $4,509,029 of which only the stock mutual fund was subject to custodial credit risk. In accordance with its investment policy, the City minimizes custodial credit risk by doing business with authorized institutions, depositories, and broker/dealers, and that funds should be fully covered under FDIC, fully insured or fully collateralized, with pledged collateral being at least 102% of market value of the principal and accrued interest, and must be marked to market daily.

Credit risk – Maine statutes authorize the City to invest in obligations of the U.S. Treasury and U.S. agencies, repurchase agreements and certain corporate stocks and bonds. U.S. Treasury Notes are not rated. As of June 30, 2020, the City’s investments in Federal Home Loan Banks, Federal Farm Credit Bank, Federal Home Loan Mortgage Corporation, and Federal National Mortgage Associations were rated AA+ by Standard & Poor’s. In accordance with its investment policy, the City minimizes credit risk by limiting the types of investments to be purchased and diversifying the investment portfolio so that the impact of potential losses will be minimalized.

Interest rate risk – In accordance with its investment policy, the City structures its investment portfolio so securities mature to meet cash requirements for ongoing operations. It invests funds primarily in shorter-term securities, money market mutual funds, or similar investment pools and limits the average maturity of the portfolio.


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PROPERTY TAX Property taxes for the current period were committed on July 16, 2019 on the assessed value listed as of the prior April 1 for all real and personal property located in the City. Assessed values are periodically established by the City's Assessor at 100% of assumed market value. The City performed a revaluation to bring assessed values in line with market values prior to the commitment date.

The City is permitted by the laws of the State of Maine to levy taxes up to 105% of its net budgeted expenditures for the related fiscal period. The amount raised in excess of 100% is referred to as overlay, and amounted to $367,902 for the year ended June 30, 2020.

Tax liens are placed on real property within twelve months following the tax commitment date if taxes are delinquent. The City has the authority to foreclose on property eighteen months after the filing of the lien if the tax liens and associated costs remain unpaid.

Property taxes levied during the period were recorded as receivables at the time the levy was made. The receivables collected during the period and in the first sixty days following the end of the period have been recorded as revenues. The remaining receivables have been recorded as unavailable revenues.

The following summarizes the levy:

2020 2019

Assessed value $ 3,686,331,560 3,685,265,060 Tax rate (per $1,000) $19.10 18.50Commitment $70,408,933 68,177,403Supplemental 2,053 -Less:

Abatements 205,799 242,160Collections 69,197,377 67,337,460

Current year taxes receivable at end of year 1,007,810 597,783

Taxes and liens receivable - prior years 331,544 378,636

Total taxes and liens receivable $ 1,339,354 976,419

Due dates: 1st quarter August 15, 2019 August 16, 20182nd quarter November 21, 2019 November 15, 20183rd quarter February 20, 2020 February 14, 20194th quarter June 1, 2020 May 9, 2019

2020 2019

Interest rate on delinquent taxes 8.00% 8.00% Collection rate 98.28% 98.77%


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CAPITAL ASSETS

Capital asset activity for governmental activities for the year ended June 30, 2020 was as follows:

Balance BalanceJune 30, June 30,

2019 Increases Decreases 2020Governmental activities:Capital assets, not being depreciated:Land $ 9,416,245 - - 9,416,245Construction 2,038,634 3,830,366 1,090,532 4,778,468Total capital assets not being depreciated 11,454,879 3,830,366 1,090,532 14,194,713Capital assets, being depreciated:Buildings 143,770,295 298,019 231,593 143,836,721Improvements other than buildings 6,570,214 - - 6,570,214Machinery and equipment 15,661,673 1,331,131 351,200 16,641,604Vehicles 16,109,099 2,377,745 953,269 17,533,575Infrastructure 52,164,397 649,060 - 52,813,457Total capital assets being depreciated 234,275,678 4,655,955 1,536,062 237,395,571Less accumulated depreciation for:Buildings 48,092,025 2,830,060 143,770 50,778,315Improvements other than buildings 4,035,696 226,491 - 4,262,187Machinery and equipment 11,291,463 825,277 348,444 11,768,296Vehicles 10,829,550 1,191,660 865,576 11,155,634Infrastructure 36,217,075 1,392,895 - 37,609,970Total accumulated depreciation 110,465,809 6,466,383 1,357,790 115,574,402

Total capital assets being depreciated, net 123,809,869 (1,810,428) 178,272 121,821,169

Governmental activities capital assets, net $ 135,264,748 2,019,938 1,268,804 136,015,882

Depreciation expense was charged to functions/programs of the primary government as follows:

Governmental activities:General government $ 267,059Public safety 679,476Public works 1,690,650Culture and recreation 662,272Transportation and waterfront 499,626Education 2,667,300

Total depreciation expense – governmental activities $ 6,466,383


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CAPITAL ASSETS, CONTINUED

Capital asset activity for business-type activities for the year ended June 30, 2020 was as follows:

Balance BalanceJune 30, June 30,

2019 Increases Decreases 2020Business-type activities:Capital assets, not being depreciated:Land $ 1,221,558 - - 1,221,558Construction in progress 4,559,611 544,337 4,453,220 650,728Total capital assets not being depreciated 5,781,169 544,337 4,453,220 1,872,286Capital assets, being depreciated:Buildings 36,467,205 - - 36,467,205Improvements other than buildings 80,331 - - 80,331Machinery and equipment 18,226,788 190,658 - 18,417,446Vehicles 1,082,507 39,707 19,800 1,102,414Infrastructure 46,238,555 6,112,833 - 52,351,388Total capital assets being depreciated 102,095,386 6,343,198 19,800 108,418,784Less accumulated depreciation for:Buildings 21,739,452 753,531 - 22,492,983Improvements other than buildings 80,331 - - 80,331Machinery and equipment 12,057,461 576,210 - 12,633,671Vehicles 1,051,466 12,771 19,800 1,044,437Infrastructure 16,939,571 737,514 - 17,677,085Total accumulated depreciation 51,868,281 2,080,026 19,800 53,928,507

Total capital assets being depreciated, net 50,227,105 4,263,172 - 54,490,277

Business-type activities capital assets, net $ 56,008,274 4,807,509 4,453,220 56,362,563

Depreciation expense ($2,080,026) for proprietary funds was charged entirely to the sewer fund.

LONG-TERM DEBT

Long-term liability activity for the year ended June 30, 2020 was as follows:

Beginning Ending Due withinbalance Additions Reductions balance one year

Governmental activities:General obligation bonds $ 44,897,558 - 3,801,512 41,096,046 3,776,512Bond premiums 3,575,294 - 546,228 3,029,066 515,314Capital leases 2,582,141 1,850,798 971,529 3,461,410 1,022,282Landfill closure 142,000 - - 142,000 14,200Other post-employment benefits 13,664,516 770 - 13,665,286 -

Net pension liability 8,071,733 1,063,176 - 9,134,909 - Compensated absences 3,452,464 2,040,986 1,800,810 3,692,640 1,222,782Governmental activities long-term liabilities $ 76,385,706 4,955,730 7,120,079 74,221,357 6,551,090


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LONG-TERM DEBT, CONTINUED

Beginning Ending Due withinbalance Additions Reductions balance one year

Business-type activities:General obligation bonds $ 3,174,573 - 197,102 2,977,471 197,102Compensated absences 278,800 231,278 183,678 326,400 126,595Business-type activities long-term liabilities $ 3,453,373 231,278 380,780 3,303,871 323,697

Bonds payable at June 30, 2020 is comprised of the following:

Original BalanceDate of amount Date of Interest June 30,

issue issued maturity rate 2020Governmental activities:

2011 Refund 2002 & 2003 Elem Sch. 10/26/2011 $ 8,905,000 7/15/2023 2.00-4.38% 2,380,000 2012 HS Construction – School 5/30/2012 30,000,000 7/15/2032 2.00-4.00% 6,000,000 2013 HS SRRF – School 12/1/2013 664,450 12/1/2023 0.00% 186,046 2014 HS Construction – School 4/10/2014 8,850,000 4/15/2034 2.25-3.25% 6,180,000

2017 Municipal Service Facility – City 9/8/2017 12,700,000 3/1/2037 2.00-5.00% 10,795,0002017 Advance Refund 2010 &2012 9/13/2017 15,700,000 7/15/2029 2.375-4.00% 15,555,000

Total governmental activities 41,096,046

Business-type activities:2009 SRF (Long Creek) 10/7/2009 749,716 10/1/2029 0.00% 257,4712015 CWSRF 8/30/2015 3,500,000 8/1/2035 0.35% 2,720,000

Total business-type activities 2,977,471

Total bonds payable $ 44,073,517

Advance Refunding -Prior year defeasance of debt. In September of 2017, the City defeased certain general obligation 2010 and 2012 school bonds by placing the proceeds of the new bonds in an irrevocable trust account to provide for all future debt service payments and the related call premiums on the old bonds. The trust account assets and the liability for the defeased bonds are not included in the City’s financial statements. At June 30, 2020, $15,800,000 of defeased bonds remain outstanding.

Authorized but Unissued Bonds. In June of 2019, voters approved a $7,000,000 bond referendum. $6,000,000 is for the purpose of renovations at the Cash Corner Fire Station including demolition and construction of a new building; $700,000 for renovations to the Broadway and West End Fire Stations; and $300,000 for renovations of the Police Station on Anthoine Street. Additionally, in November of 2019, voters approved bonding for $69,269,073 for the construction of a new consolidated middle school. The School Department had previously received State of Maine approval for State “Participation” in the funding of $59,269,073. City taxpayers will only be responsible for repayment of the $10,000,000 portion. Voters also approved $2,075,000 for pedestrian improvements and $200,000 for dynamic traffic signalization engineering and installation. At June 30, 2020, these bonds were authorized but unissued.


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LONG-TERM DEBT, CONTINUED

Subsequent to year-end. In August of 2020, the City issues bonds totaling $7,950,000 in reference to the above related authorized projects (amounts financed included bond premium for a portion of the anticipated issue):

Bonds Premium Total

Cash Corner Fire Station $ 5,184,700 815,300 6,000,000Public Safety Improvements 868,836 131,164 1,000,000Middle School Project 1,462,046 229,954 1,692,000Pedestrian Improvements 434,418 65,582 500,000

Total $ 7,950,000 1,242,000 9,192,001

The annual requirements to amortize long-term debt outstanding as of June 30, 2020 are as follows:

Governmental activities Business-type activitiesJune 30, Principal Interest Total Principal Interest Total

2021 $3,776,512 1,288,400 5,064,912 197,102 18,184 215,2862022 3,766,512 1,161,725 4,928,237 197,102 17,559 214,6612023 3,161,511 1,047,662 4,209,173 197,102 16,934 214,0362024 3,111,511 934,050 4,045,561 197,103 16,309 213,4122025 2,760,000 818,163 3,578,163 197,102 15,685 212,787

2026-2030 13,815,000 2,587,234 16,402,234 971,960 69,052 1,041,0122031-2035 9,435,000 680,463 10,115,463 850,000 53,433 903,4332036-2037 1,270,000 31,353 1,301,353 170,000 8,812 178,812

Total $41,096,046 8,549,050 49,645,096 2,977,471 215,968 3,193,439

The City is subject to a statutory limitation, by the State of Maine, of its general long-term debt equal to 15% of the State's valuation of the City. At June 30, 2020, the statutory limit for the City was $693,352,500. The City's outstanding long-term debt of $44,073,517 at June 30, 2020 was $649,278,983 less than the statutory limit.

In addition to the bonds payable, the City is contingently responsible for the following overlapping debt as of June 30, 2020:

Net debt Applicable City’s shareGovernmental Unit outstanding to South Portland of debtCumberland County $ 35,245,000 3,247,806 9.21%Portland Water District 55,760,544 7,572,282 13.58%

JOINTLY GOVERNED ORGANIZATION

The City of South Portland participates in a jointly governed organization, which is not part of the City’s reporting entity.

ecomaine is a solid waste management corporation serving 59 municipalities in Cumberland, Oxford, and York counties in Maine. Owned and controlled by 21 member communities, ecomaine creates electricity through its processing of waste and also operates an extensive recycling program. The City is a member community in ecomaine. Interlocal (waste handling) agreements between ecomaine and participating communities obligate the members to deliver certain solid waste produced within the community to ecomaine for processing and to make service payments and pay tipping fees for such processing. The City has no explicit, measurable equity interest an therefore has not reported an asset in these financial statements in connection with its participation in ecomaine.


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JOINTLY GOVERNED ORGANIZATION, CONTINUED

Selected balance sheet information for ecomaine for the year ended June 30, 2020 includes total assets of $62,419,588, and total liabilities of $18,431,792 and unrestricted net position of $12,251,849. The liabilities include an accrual for landfill closure and postclosure care amounting to $15,346,550. ecomaine has a plan to fund this liability in the form of a cash reserve over the period of years between 2020 and a projected closing date. The separate audited financial statements of ecomaine may be obtained at their administrative office: ecomaine, 64 Blueberry Road, Portland, Maine 04102.

CAPITAL LEASES

The City has entered into lease agreements as lessee for financing the acquisition of equipment and has also entered into an energy performance lease arrangement. These leases qualify as capital leases for accounting purposes, and therefore, have been recorded at the present value of future minimum lease payments as of the date of its inception. The value of assets capitalized under these leases as of June 30, 2020 was $7,169,604.

The following is a schedule of future minimum lease payments under the capital lease and the present value of the net minimum lease payment at June 30, 2020.

Governmentalactivities

2021 $ 1,101,0962022 754,0662023 564,8182024 360,4312025 244,5102026-2030 683,937Total minimum lease payments 3,708,858

Less: amount representing interest 247,448Present value of future minimum lease

payments $ 3,461,410

LANDFILL

The City records a liability for the estimated costs of landfill closure and postclosure care, as required by government authorities. State and federal laws and regulations require the City to place a final cover on its Highland Avenue landfill site and to perform certain maintenance and monitoring functions at the site for thirty years after closure. The landfill ceased accepting waste, effective January 1, 1993, as required by State regulations. Since that time, the twenty-five acre landfill has remained inactive. Although it was not at capacity, its useful life was over. The City completed the landfill closure process in fiscal year 2000. At June 30, 2020, the City had recorded approximately $142,000 of estimated cost remaining related to postclosure care of the landfill. The City has amounts available in the general fund to fund these estimated costs. The actual cost may be higher due to inflation, changes in technology, or changes in regulations.


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INTERFUND BALANCES AND TRANSFERS

As of June 30, 2020, interfund loans receivable and payable were as follows:

Interfund InterfundFund receivable payable

General Fund $ - 14,189,030School Capital Projects 1,142,221Sewer Fund 11,412,663 - Nonmajor Special Revenue Funds:

City Special Revenues 4,224,412 - School Grant Funds 218,682 577,485School Adult Education 10,401 - School Lunch Fund 16,687 -

Permanent Funds 23 2,000 Private-purpose Trust Funds 27,868 -

Total interfund balances $15,910,736 15,910,736

The purpose of interfund loans is to charge revenues and expenditures to the appropriate fund when that activity is accounted for through the centralized checking account. The balances represent each fund’s portion of the centralized checking account.

As of June 30, 2020, interfund transfers were as follows:

Fund Transfers in Transfers out

General Fund $ 2,030,933 4,139,149 Sewer Fund 421,404 864Tax Increment Financing - 1,271,719Capital Projects 2,478,597 - Nonmajor Special Revenue Funds:

City Special Revenues - 101,002School Grant Fund 1,800 - School Lunch Fund 580,000 -

Total interfund transfers $ 5,512,734 5,512,734

The primary purpose of the transfers is to move unrestricted revenues from various funds to finance various programs and capital projects that the City must account for in other funds in accordance with budgetary authorizations, including amounts provided as subsidies or match funds for various grant programs.


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FUND BALANCES

Minimum fund balance policy. The City Council has adopted a financial policy to maintain a minimum level of unassigned fund balance in the general fund. The minimum target level is set at 9% of general fund budgeted expenditures. In the event that the unassigned fund balance drops below this minimum level, the City will develop a plan, implemented through the annual budgetary process, to bring the balance back to the target level over a period of no more than three (3) fiscal years. Amounts in excess of the targeted maximum of 12% of general fund, measured on a GAAP basis, shall be used for capital improvements or other one-time expenditures as identified by the City Council. The policy was adopted by the City to recognize the financial importance of a stable and sufficient level of unassigned fund balance. However, the City Council reserves the right to appropriate funds from the unassigned fund balance for emergencies and other requirements the City Council believes to be in the best interest of the City of South Portland. At June 30, 2020, the City maintained an unassigned general fund balance of $12,909,528, which is 13.60% of the fiscal year 2021 budget of $94,933,923.

Stabilization arrangement. In the periods of economic decline where valuation assessments are flat or decreasing, and/or periods of significant estimated revenue loss or periods of high increases in budgeted expenditures, the City Council may set aside funds in the tax rate stabilization reserve to be used to reduce the needs from taxation for the coming year(s). Funds set aside in the tax rate stabilization reserve should have a planned exit strategy to reduce the use of such reserves in subsequent budgets and should be fully funded to the extent necessary to properly provide a declining (tiered) use of this reserve for a period no greater than 5 years. The objective of this tiered approach is to lessen the impact in subsequent years for the lower estimated revenues from the tax rate stabilization reserve. The committed general fund balances include a $3,177,096 tax rate stabilization reserve at June 30, 2020 with $2,075,000 anticipated to be used in the funding of fiscal year ending June 30, 2021 budget.

As of June 30, 2020, fund balance components consisted of the following:

OtherGeneral Governmental

Fund Funds Total

Nonspendable: Inventory $ - 54,919 54,919Prepaid expenditures 100,557 - 100,557

Principal for permanent funds - 193,519 193,519 Total nonspendable 100,557 248,438 348,995

Restricted: Education 3,212,321 334,450 3,546,771 TIF funds - 7,469,821 7,469,821 Capital projects – unspent bond proceeds - 220,207 220,207Grants – Housing and business development - 124,526 124,526

Grants – Other planning and general government - 101,687 101,687 Grants – Fire and police - 72,740 72,740

Grants – FEMA equipment - 27,564 27,564 Grants – State highway block - 756,356 756,356 Donations – Parks and recreation operations - 425,938 425,938 Other grants and donations - 10,477 10,477 Permanent funds - 172,097 172,097

Total restricted 3,212,321 9,715,863 12,928,184


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FUND BALANCES, CONTINUED


Fund Funds TotalCommitted: General government:

Tax stabilization reserve $ 3,177,096 - 3,177,096Climate action plan 29,779 - 29,779Equipment replacement reserve 217,754 - 217,754Unemployment reserve 81,173 - 81,173Self-insurance reserve 144,418 - 144,418Safety reserve 191,968 - 191,968Computerization reserve 101,494 - 101,494Litigation legal reserve 200,521 - 200,521Municipal buildings and land acquisition 15,258 - 15,258Other reserves 40,190 265,036 305,226South Portland Community TV - 726,714 726,714Freshwater Wetland Fund - 267,782 267,782Land Bank Trust - 1,065,045 1,065,045

Public safety:Fire equipment and vehicle reserve 437,964 - 437,964Police equipment reserves 17,097 - 17,097Call company retirement reserve 45,348 - 45,348Hazardous materials fund - 113,536 113,536Other - 58,478 58,478

Public works:Snow removal reserve 413,445 - 413,445Cummings Road sewer reserve 224,339 - 224,339Solid waste reserve 36,746 - 36,746Other reserves 257,740 6,033 263,773Street openings and recycling funds - 389,628 389,628Sewer impact fund - 491,743 491,743

Transit and waterfront:Bus reserve 288,562 - 288,562Portland Street Pier and Thomas Knight - 224,469 224,469

Culture and recreation:Library donations 3,890 230,572 234,462Other 3,986 92,701 96,687

Capital projects - 6,841,365 6,841,365Total committed 5,928,768 10,773,102 16,701,870


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FUND BALANCES, CONTINUED


Fund Funds TotalAssigned: Compensated absences reserve $ 1,529,319 - 1,529,319 Phone system reserve 103,700 - 103,700 Outside overtime - fire 19,840 - 19,840 Outside overtime - PD 65,211 - 65,211 Investment unrealized gain 1,338,010 - 1,338,010 Public works fuel distribution 121,821 - 121,821 Encumbrances 771,168 - 771,168

Total assigned 3,949,069 - 3,949,069

Unassigned 12,909,528 (1,541,427) 11,368,101

Total fund balance $ 26,100,243 19,195,976 45,296,219

CONSTRUCTION COMMITMENTS

The City has entered into a contract in connection with the Cash Corner Fire Station construction project. The following is a summary of the commitments at June 30, 2020:

Contract Percentage Billed BalanceTotal Complete to Date Remaining

Middle School Construction: Architectural Services $ 4,016,942 30.33% 1,218,270 2,798,672Cash Corner Fire Station: Construction contracts 5,795,820 23.03% 1,334,561 4,461,259

TAX INCREMENT FINANCING DISTRICTS

The City has established ten tax increment financing districts under the terms of applicable state laws.

Original Increase in TIF Captured Capturedvalue value cap value tax

Fairchild TIF $ 33,512,500 2,637,300 100% 2,637,300 50,373Texas Instruments TIF 20,509,000 152,278,600 50% 76,139,300 1,454,261One Wallace TIF 2,178,200 4,280,600 100% 4,280,600 81,759Cummings TIF 1,697,100 25,184,200 0% - - Long Creek TIF 1,066,300 14,567,900 100% 14,567,900 278,247Jared TIF 957,500 1,196,000 100% 1,196,000 22,884Hannaford TIF 343,000 8,856,479 100% 8,856,479 169,159Downtown TIF 139,691,570 8,046,830 100% 8,046,830 153,694Transit TIF 18,373,000 2,189,200 25% 547,300 10,454

Affordable: Brick Hill TIF - 36,087,660 100% 36,087,660 689,274Thornton Hieghts TIF 558,100 - 100% - - Avesta Westbrook TIF 334,800 - 100% 36,500 697


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TAX INCREMENT FINANCING DISTRICTS, CONTINUED

The City may provide financial assistance to local economic development projects by using the new property taxes that result from the commercial investment and corresponding increase in taxable property valuation. This is accomplished by utilizing municipal tax increment financing district (TIF) in accordance with Chapter 260 of MRSA Title 30-A.

The City Council is authorized by statute to establish a Municipal Tax Increment Financing District and establish the Development Plan subject to the approval by the Commissioner of the Maine Department of Economic and Community Development.

Tax Increment Financing Districts allow the City to “shelter” the increase in property valuation from the computation of its State subsidies (General Purpose Aid to Education and Municipal Revenue Sharing) and Cumberland County tax assessments. The City would lose 50%-55% of all new property taxes due to reductions in State subsidies and increase in the City’s share of County taxes.

The Development Plan may authorize the City to enter into a Credit Enhancement Agreement (C.E.A.). The C.E.A. is a mechanism to assist the development project by using all or a portion of the incremental property tax revenues generated by the new investment to pay certain authorized project cost directly to the developer.

The City had ten (10) approved Tax Increment Financing Districts as of June 30, 2020. For FY 2020, the City captured $2,910,762 in TIF tax revenues and disbursed $1,799,507 in C.E.A. payments to two (2) developers. The remaining $1,111,255 was applied toward eligible local expenses. The following are the C.E.A. payments that each exceed ten (10) percent of the total amount of C.E.A. payments.

The City disbursed $1,454,261 to Texas Instruments to reimburse for investments in plant equipment to make the facility more cost competitive in the highly competitive semiconductor industry. The current amended C.E.A. became effective for FY 2013 and the company must meet annually a minimum investment in the plant (three-year average) of at least $6 million, with a sliding scale reimbursement percentage based on the investment. The FY2020 reimbursement was at a 100% reimbursement of taxes captured rate.

The City disbursed $345,246 in C.E.A. payments to Long Creek Redevelopment LLC (Brick Hill TIF) to reimburse the eligible infrastructure investment for affordable housing relating to the Affordable Housing TIF based on a tax shift calculation formula that for FY2020 was at 50.08% of taxes captured.

CONTINGENT LIABILITIES

Grant Funds - Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the City expects such amounts, if any, to be immaterial.

The City is defending a lawsuit brought against it by Portland Pipe Line Corp. and American Waterways Operators based on the local citizen-led enactment of the “Clear Skies Ordinance,” (the “Ordinance”) which prohibits the bulk loading of crude oil onto marine tank vessels in South Portland and affects the ability of Portland Pipe Line Corp. to reverse the flow of the South Portland-to-Montreal pipeline to instead bring Canadian tar sands oil into Maine. The plaintiffs seek declaratory and injunctive relief, but no money damages are alleged. The City has earmarked just over $2,750,000 for its own legal fees to date, and may incur additional fees and costs. To the extent that the plaintiffs prevail on one of their constitutional claims, the City may be responsible under 42 U.S.C. §1988 to reimburse the plaintiffs for some or all of their attorney’s fees and costs. The City could use its unassigned fund balance and reserves to cover legal fees and does not expect the lawsuit to have a material adverse effect on its financial condition or budgetary performance. In June of 2018, the Courts ruled in favor of the City but subsequently the plaintiffs appealed the case to the United States Court of Appeals for the 1st Circuit in Boston, where the case is now pending.


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NET PENSION LIABILITY

General Information about the Pension Plans

The City contributes to two defined benefit pension plans, (1) the Maine Public Employees Retirement System Consolidated Plan for Participating Local Districts (PLD Plan) and (2) the Maine Public Employees Retirement System State Employee and Teacher Plan (SET Plan). As of the year ended June 30, 2020, the City had the following balances reported in the government-wide financial statements:

Net Pension Liability

Deferred Outflows of Resources

Deferred Inflows of Resources

Pension Expense

PLD Plan $ 7,829,928 2,942,725 1,961,203 2,336,220SET Plan 1,304,981 1,252,797 253,947 4,926,076

Total $ 9,134,909 4,195,522 2,215,150 7,262,296

Benefit terms are established in Maine statute. MPERS issues a publicly available financial report that can be obtained at www.mainepers.org.

Benefits Provided - The PLD and SET Plans provide defined retirement benefits based on members’ average final compensation and service credit earned as of retirement. Vesting (i.e., eligibility for benefits upon reaching qualification) occurs upon the earning of five years of service credit. In some cases, vesting occurs on the earning of one year of service credit immediately preceding retirement at or after normal retirement age. For PLD members, normal retirement age is 60 (65 for new members to the PLD Plan on or after July 1, 2014). For SET members, normal retirement age is 60, 62, or 65. The normal retirement age is determined by whether a member had met certain creditable service requirements on specific dates, as established by statute. The monthly benefit of members who retire before normal retirement age by virtue of having at least 25 years of service credit is reduced by a statutorily prescribed factor for each year of age that a member is below her/his normal retirement age at retirement. MPERS also provides disability and death benefits, which are established by contract under applicable statutory provisions (PLD) or by statute (SET).

Contributions - Employee contribution rates are defined by law or Board rule and depend on the terms of the plan under which an employee is covered. Employer contributions are determined by actuarial valuations. The contractually required contribution rates are actuarially determined as an amount that, when combined with employee contributions, is expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability.

PLD Plan - Employees are required to contribute 7.35% to 9.5% of their annual pay. The City’s contractually required contribution rate for the year ended June 30, 2020, was 10.0% of annual payroll for the regular plan and 12.8% of annual payroll for the special plan. Contributions to the pension plan from the City were $1,551,737 for the year ended June 30, 2020.

SET Plan - Maine statute requires the State to contribute a portion of the City’s contractually required contributions. Employees are required to contribute 7.65% of their annual pay. The City’s contractually required contribution rate for the year ended June 30, 2020, was 18.49% of annual payroll of which 4.16% of payroll was required from the City and 14.33% was required from the State. Contributions to the pension plan from the City were $1,113,504 for the year ended June 30, 2020.


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NET PENSION LIABILITY, CONTINUED

Pension Liabilities, Pension Expense, and Deferred Outflows and Deferred Inflows of Resources Related to Pensions

The net pension liabilities were measured as of June 30, 2019, and the total pension liabilities used to calculate the net pension liabilities were determined by actuarial valuations as of that date. The City’s proportion of the net pension liabilities were based on projections of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating local districts (PLD Plan) and of all participating School Administrative Units and the State (SET Plan), actuarially determined.

PLD Plan - At June 30, 2020, the City reported a liability of $7,829,928 for its proportionate share of the net pension liability. At June 30, 2019, the City’s proportion of the PLD Plan was 2.5616%.

SET Plan - At June 30, 2020, the City reported a liability for its proportionate share of the net pension liability that reflected a reduction for State pension support provided to the City. The amount recognized by the City as its proportionate share of the net pension liability, the related State support, and the total portion of the net pension liability that was associated with the City were as follows:

City’s proportionate share of the net pension liability $ 1,304,981State’s proportionate share of the net pension liability

associated with the City 28,353,847

Total $ 29,658,828

At June 30, 2019, the City’s proportion of the SET Plan was 0.0890%.

For the year ended June 30, 2020, the City recognized pension expense of $2,336,220 for the PLD Plan. At June 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to the PLD plan from the following sources:

Deferred Outflows Deferred Inflowsof Resources of Resources

Differences between expected and actual experience $ 927,089 - Changes of assumptions 396,534 - Net difference between projected and actual earnings on pension plan investments - 1,961,203Changes in proportion and differences between City contributions and proportionate share of contributions 67,365 - City contributions subsequent to the measurement date 1,551,737 -

Total $ 2,942,725 1,961,203


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$1,551,737 is reported as deferred outflows of resources related to the PLD Plan resulting from City contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liabilities in the year ended June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year ended June 30:

2021 $ 351,5672022 (817,308)2023 (103,230)2024 (1,244)

For the year ended June 30, 2020 the City recognized pension expense of $4,926,076 for the SET Plan with revenue of $3,836,854 for support provided by the State. At June 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to the SET Plan from the following sources:


Differences between expected and actual experience $ 101,510 - Changes of assumptions 37,783 - Net difference between projected and actual earnings on pension plan investments - 184,205Changes in proportion and differences between City contributions and proportionate share of contributions - 69,742City contributions subsequent to the measurement date 1,113,504 -

Total $ 1,252,797 253,947

$1,113,504 is reported as deferred outflows of resources related to the SET plan resulting from City contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liabilities in the year ended June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year ended June 30:

2021 $ (19,872)2022 (53,947)2023 (41,395)2024 560


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Actuarial Assumptions - The total pension liability in the June 30, 2019 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:

PLD Plan SET Plan

Inflation 2.75% 2.75%Salary increases, per year 2.75% to 9.0% 2.75% to 14.5%Investment return, per annum, compounded annually 6.75% 6.75%Cost of living benefit increases, per annum 1.91% 2.20%

Mortality rates were based on the RP2014 Total Dataset Healthy Annuitant Mortality Table, for males and females.

The actuarial assumptions used in the June 30, 2019 valuation were based on the results of an actuarial experience study for the period June 30, 2012 to June 30, 2015 and the economic assumptions are based on this experience study along with advice of the MPERS investment consultants.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan’s target asset allocation as of June 30, 2019 are summarized in the following table:

Long-term ExpectedAsset Class Target Allocation Real Rate of Return

Public equities 30.0% 6.0%U.S. Government 7.5% 2.3%Private equity 15.0% 7.6%Real estate 10.0% 5.2%Infrastructure 10.0% 5.3%Natural resources 5.0% 5.0%Traditional credit 7.5% 3.0%Alternative credit 5.0% 4.2%Diversifiers 10.0% 5.9%

Discount Rate - The discount rate used to measure the total pension liability was 6.75% for the PLD Plan and SET Plan. The projection of cash flows used to determine the discount rates assumed that employee contributions will be made at the current contribution rate and that contributions from participating local districts will be made at contractually required rates, actuarially determined. Based on these assumptions, the pension plans’ fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liabilities.

Sensitivity of the City’s Proportionate Share of the Net Pension Liabilities to Changes in the Discount Rate - The following presents the City’s proportionate share of the net pension liability calculated using the discount rate of 6.75% for the PLD Plan and SET Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (5.75%) or 1 percentage-point higher (7.75%) than the current rate:


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PLD Plan 1% Current 1%Decrease Discount Rate Increase(5.75%) (6.75%) (7.75%)

City’s proportionate share of the net pension liability $ 17,836,073 7,829,928 (1,529,862)

SET Plan 1% Current 1%Decrease Discount Rate Increase(5.75%) (6.75%) (7.75%)

City’s proportionate share of the net pension liability $ 2,359,374 1,304,981 426,337

Pension Plan Fiduciary Net Position - Detailed information about the pension plan’s fiduciary net position is available in the separately issued MPERS financial report.

Payables to the Pension Plan - None as of June 30, 2020.

OTHER POSTEMPLOYMENT BENEFITS (OPEB)

General Information about the OPEB PlansThe City contributes to four post-employment defined benefit plans, (1) the City’s retiree health plan (City Plan), (2) the Maine Public Employees Retirement System State Employee and Teacher Group Term Life Plan (School Life Plan), (3) the Maine Public Employees Retirement System Participating Local District Life Plan (City Life Plan) and (4) the School Department’s retiree health plan (School Plan). As of the year ended June 30, 2020, the City had the following balances reported in the government-wide financial statements:

Total OPEB Liability



OPEB (Gain) Expense

City Health Plan $ 3,565,424 725,754 1,351,114 117,865School Life Insurance Plan - - - 81,992City Life Insurance Plan 682,504 76,079 62,882 18,609School Health Plan 9,417,358 546,839 - 432,988

Total $ 13,665,286 1,348,672 1,413,996 651,454


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OTHER POSTEMPLOYMENT BENEFITS (OPEB) – LIFE INSURANCE

Plan Description - The City sponsors two post-retirement benefit plans providing group term life insurance to retiring employees. For municipal employees and certain School Department employees the City participates in Group Life Insurance Plan for Participating Local District (PLD). Teachers also participate in the Group Term Life Insurance Plan for State Employees and Teachers (SET). Both plans are a cost-sharing multiple-employer defined benefit OPEB plan administered by the Maine Public Employees Retirement System (MPERS). The MPERS Board of Trustees has the authority to establish and amend the benefit terms and financing requirements for each plan. MPERS issues a publicly available financial reports that are available at www.mainepers.org.

Benefits Provided - Under both the PLD and SET OPEB Plans, MPERS provides basic group life insurance benefits, during retirement, to retirees who participated in the plan prior to retirement for a minimum of 10 years. The level of coverage is initially set to an amount equal to the retirees average final compensation. The initial amount of basic life is then subsequently reduced at the rate of 15% per year to the greater of 40% of the initial amount or $2,500.

Contributions - Premium rates for both the PLD and SET OPEB Plans are determined by the MPERS Board of Trustees to be actuarially sufficient to pay anticipated claims.

PLD OPEB Plan - Premiums total $0.46 per $1,000 of coverage per month during the post-employment retirement period. Contributions to the PLD OPEB plan from the City were $10,976 for the year ended June 30, 2020.

SET OPEB Plan - The State of Maine is required to remit the total dollar amount of each year’s annual required contribution. Contributions to the OPEB plan by the State of Maine on-behalf of the City were $81,992 for the year ended June 30, 2020. Employers and employees are not required to contribute to the SET OPEB plan.

OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB

The net OPEB liability for both the PLD and SET OPEB plans was measured as of June 30, 2019, and the net OPEB liabilities used to calculate the net OPEB liabilities were determined by actuarial valuations as of June 30, 2018. The City’s proportion of the net OPEB liabilities was based on a projection of the City’s long-term share of contributions to the PLD and SET OPEB plans relative to the projected contributions of all participating employers, actuarially determined.

PLD OPEB Plan - At June 30, 2020, the City reported a liability of $682,504 for its proportionate share of the net OPEB liability. At June 30, 2019, the City’s proportion was 3.1896%.


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OTHER POSTEMPLOYMENT BENEFITS (OPEB) – LIFE INSURANCE, CONTINUED

SET OPEB Plan - At June 30, 2020, the City reported no liability related to the plan. The State of Maine’s proportionate share of the net OPEB liability associated with the City was $890,785 as of June 30, 2020. At June 30, 2019, the City’s proportion was 0.00%.

For the year ended June 30, 2020, the City recognized OPEB expense of $18,609 for the PLD OPEB Plan. For the year ended June 30, 2020, the City recognized OPEB expense of $81,992 and revenues of $81,992 for support provided by the State related to the SET OPEB Plan. At June 30, 2020, the City reported no deferred outflows of resources nor deferred inflows of resources related to the SET OPEB Plan.

At June 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to the PLD OPEB Plan from the following sources:


Differences between expected and actual experience $ 43,500 - Changes of assumptions - 32,366Net difference between projected and actual earnings on OPEB plan investments - 30,516Changes in proportion and differences between City contributions and proportionate share of contributions 21,603 - City contributions subsequent to the measurement date 10,976 -

Total $ 76,079 62,882

An amount of $10,976 is reported as deferred outflows of resources related to OPEB resulting from City contributions subsequent to the measurement date and will be recognized as a reduction of the net OPEB liability in the year ended June 30, 2021. Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year ended June 30:2021 $ (11,166)2022 (11,166)2023 (4,783)2024 22,7282025 6,608

Actuarial Assumptions - The net OPEB liability in the June 30, 2018 actuarial valuations was determined using the following assumptions, applied to all periods included in the measurement, unless otherwise specified:

PLD OPEB Plan SET OPEB PlanInflation 2.75% 2.75%Salary increases 2.75% - 9.00% 2.75% - 14.50%Investment rate of return 6.75% 6.75%


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Mortality rates for each plan were based on the RP2014 Total Dataset Healthy Annuitant Mortality Table, for males and females.

The actuarial assumptions used in the June 30, 2018 valuations were based on the results of an actuarial experience study conducted for the period June 30, 2012 to June 30, 2015.

The long-term expected rate of return on both PLD and SET OPEB plan investments was determined using a building-block method which best estimates ranges of expected future real rates of return (expected returns, net of investment expense and inflation) are developed for each major class of assets. These ranges are combined to produce long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Asset Class Target Allocation

Long-term Expected Real Rate

of ReturnPublic equities 70.0% 6.0%Real estate 5.0% 5.2%Traditional credit 15.0% 3.0%U.S. government securities 10.0% 2.3%

Discount Rate - The rate used to measure the net OPEB liability for the PLD OPEB Plan was 4.98% which is a blend of the assumed long-term expected rate of return of 6.75% and a municipal bond index rate of 3.5%, based on the Bond Buyer GO 20-Year Municipal Bond Index as of June 30, 2019. Projections of the plan’s fiduciary net position indicate that it is not expected to be sufficient to make projected benefit payments for current members beyond 2050. Therefore, the portion of the future projected benefit payments after 2050 are discounted at the municipal bond index rate. The projection of cash flows used to determine the discount rate assumed that employer contributions will be made at contractually required rates, actuarially determined.

The rate used to measure the net OPEB liability for the SET OPEB Plan was 6.75%. The projection of cash flows used to determine the discount rate assumed that employer contributions will be made at contractually required rates, actuarially determined. Based on this assumption, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current and inactive employees. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.

Sensitivity of the City’s Proportionate Share of the Net OPEB Liability to Changes in the Discount Rate - The following presents the City’s proportionate share of the net PLD OPEB plan liability calculated using the discount rate of 4.98%, as well as what the City’s proportionate share of the net PLD OPEB plan liability would be if it were calculated using a discount rate that is 1 percentage-point lower (3.98%) or 1 percentage-point higher (5.98%) than the current rate:

1% Decrease(3.98%)

Discount Rate

(4.98%)

1% Increase(5.98%)

Net OPEB liability $ 901,312 682,504 510,006


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Sensitivity of the City’s proportionate share of the net SET OPEB Plan liability to the changes in the discount rate are not presented as the City does not have any liability related to this plan given that the SET OPEB Plan is 100% funded by contributors from the State of Maine.

OPEB Plan Fiduciary Net Position - Detailed information about both the PLD and SET OPEB Plan’s fiduciary net positions are available in a separately issued MPERS financial report.

OTHER POSTEMPLOYMENT BENEFITS (OPEB) – HEALTH INSURANCE – MMEHT

Plan Description - The City sponsors a post-retirement benefit plan providing health insurance to retiring employees (hereafter referred to as the Health Plan). The plan is a single-employer defined benefit OPEB plan administered by the Maine Municipal Employees Health Trust (MMEHT). The City Council has the authority to establish and amend the benefit terms and financing requirements. No assets are accumulated in a trust that meets the criteria of paragraph 4 of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.

Benefits Provided - MMEHT provides healthcare benefits for retirees and their dependents. City employees over the age of 55 with 5 years of continuous service are allowed to participate in the plan. Retirees that are designated in a plan pay 100% of the single coverage premium and 100% of the family coverage premium.

Employees Covered by Benefit Terms – At January 1, 2020, the following employees were covered by the Health Plan benefit terms:

Inactive employees or beneficiaries currently receiving benefits 29Inactive employee entitled to but not yet receiving benefits -Active employees 253 Total 282

Contributions - Eligible retirees are required to pay 100% of health insurance premiums to receive health benefit coverage and therefore, the City makes no actual contributions.


The City’s total Health Plan OPEB liability of $3,565,424 was measured as of January 1, 2020, and was determined by an actuarial valuation as of that date.


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OTHER POSTEMPLOYMENT BENEFITS (OPEB) – HEALTH INSURANCE – MMEHT, CONTINUED

Changes in the Total Health Plan OPEB Liability

Total OPEB Liability

Balance at June 30, 2019 $ 4,150,577Changes for the year: Service cost 104,897 Interest 171,098 Changes of benefit terms (74,909) Differences between expected and actual experience (1,188,949) Changes in assumptions or other inputs 569,061 Benefit payments (166,351) Net changes (585,153)Balance at June 30, 2020 $ 3,565,424

Change in assumptions reflects a change in the discount rate from 4.10% to 2.74%.

For the year ended June 30, 2020, the City recognized OPEB expense of $117,865 related to the Health Plan. At June 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to the Health Plan from the following sources:



Differences between expected and actual experience $ 31,348 1,056,844Changes of assumption or other inputs 647,987 294,270City contributions subsequent to the measurement date 46,419 - Total $ 725,754 1,351,114

$46,419 is reported as deferred outflows of resources related to the Health Plan OPEB resulting from City contributions subsequent to the measurement date and will be recognized as a reduction of the OPEB liability in the year ended June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the Health Plan OPEB will be recognized in OPEB expense as follows:

Year ended June 30:2021 $ (83,221)2022 (83,221)2023 (83,221)20242025

(83,221)(83,218)

Thereafter (255,677)


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OTHER POSTEMPLOYMENT BENEFITS (OPEB) – HEALTH INSURANCE – MMEHT, CONTINUED

The total OPEB liability in the January 1, 2020 actuarial valuation for the Health Plan was determined using the following assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified:

Inflation 2.00% per annumSalary increases 2.75% per annumDiscount rate 2.74% per annumHealthcare cost trend rates 8.55% for 2020, decreasing to 3.53% for 2040Retirees’ share of the benefit related costs 5%-100% of projected health insurance

premiums

Mortality rates for the Health Plan were based on the RP2014 Total Dataset Healthy Annuitant Mortality Table, for males and females.

The actuarial assumptions used in the January 1, 2020 valuation for the Health Plan were based on the results of an actuarial experience study for the period June 30, 2012 through June 30, 2015.

Discount Rate - The rate used to measure the total OPEB liability for the Health Plan was 2.74%. Since the plan is pay as you go and is not funded, the discount rate will be based on a 20-year tax-exempt general obligation municipal bond index. The rate is assumed to be an index rate for 20-year tax exempt general obligation municipal bonds with an average rating of AA/Aa or higher, for pay as you go plans.

Sensitivity of the Total Health Plan OPEB Liability to Changes in the Discount Rate - The following presents the City’s total OPEB liability related to the Health Plan calculated using the discount rate of 2.74%, as well as what the City’s total OPEB liability would be if it were calculated using a discount rate that is 1 percentage-point lower (1.74%) or 1 percentage-point higher (3.74%) than the current rate:

1% Decrease(1.74%)

Discount Rate

(2.74%)

1% Increase(3.74%)

Total OPEB liability $ 4,133,044 3,565,424 3,105,128

Sensitivity of the Total Health Plan OPEB Liability to Changes in the Healthcare Cost Trend Rates - The following presents the City’s total OPEB liability related to the Health Plan calculated using the healthcare cost trend rates, as well as what the City’s total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1 percentage-point lower or 1 percentage-point higher than the current healthcare cost trend rates:

1% DecreaseHealthcare Cost

Trend Rates 1% IncreaseTotal OPEB liability $ 3,078,099 3,565,424 4,180,806


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OTHER POSTEMPLOYMENT BENEFITS (OPEB) – HEALTH INSURANCE – MEABT

General Information about the OPEB Plan

Plan Description - The City sponsors a post-retirement benefit plan providing health insurance to retiring employees. The plan is a single-employer defined benefit OPEB plan administered by the Maine Education Association Benefits Trust (MEABT). The State Legislature has the authority to establish and amend the benefit terms and financing requirements. No assets are accumulated in a trust that meets the criteria of paragraph 4 of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.

Benefits Provided - MEABT provides healthcare insurance benefits for retirees and their dependents. The employee must have participated in the MEABT health plan for the 12 months prior to retirement and have 10 years of continuous active service and enrollment in the health plan (under age 50), or 5 years of continuous active service and enrollment in the health plan (age 50 or above), in order to be eligible for postretirement benefits. The retiree is eligible for a State subsidy of 45% of the blended single premium for the retiree only. Under State laws, the blended premium is determined by blending rates for active members and retired members. The retiree pays 55% of the blended premium rate for coverage selected. Spouses must contribute 100% of the blended premium amounts. Thus, the total premium is paid for by both the State and the retiree and or spouse.

Employees Covered by Benefit Terms – At June 30, 2018, the following employees were covered by the benefit terms:

Inactive employees or beneficiaries currently receiving benefits 224Inactive employee entitled to but not yet receiving benefits -Active employees 485 Total 709


The City’s total OPEB liability of $9,417,358 was measured as of June 30, 2019, and was determined by an actuarial valuation as of June 30, 2018.

Changes in the Total OPEB LiabilityTotal OPEB

Liability

Balance at June 30, 2019 $ 8,879,828Changes for the year: Service cost 76,048 Interest 339,728 Changes of benefit terms - Differences between expected and actual experience - Changes in assumptions or other inputs 479,910 Benefit payments (358,156) Net changes 537,530Balance at June 30, 2020 $ 9,417,358

Change in assumptions reflects a change in the discount rate from 3.87% to 3.5%.


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OTHER POSTEMPLOYMENT BENEFITS (OPEB) – HEALTH INSURANCE – MEABT, CONTINUED

For the year ended June 30, 2020, The City recognized OPEB expense of $432,988. At June 30, 2020, The City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:



Changes of assumption or other inputs $ 148,831 - City contributions subsequent to the measurement date 398,008 - Total $ 546,839 -

$398,008 is reported as deferred outflows of resources related to OPEB resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the total OPEB liability in the year ended June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year ended June 30:2021 $ 17,2122022 17,2122023 17,2122024 17,2102025 79,985

Actuarial Assumptions - The total OPEB liability in the June 30, 2018 actuarial valuation for the total OPEB liability was determined using the following assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified:

Inflation Not reportedSalary increases 2.75% - 14.50% per yearDiscount rate 3.50% per annumHealthcare cost trend rates - Pre-MedicareHealthcare cost trend rates – Medicare

5.55% for 2018 grading over 15 years to 3.73%3.72% for 2018 grading over 15 years to 2.81%

Retirees’ share of the benefit related costs 55% of the blended premium rate with a State subsidy for the remaining 45% of the blended premium rate

Mortality rates were based on the RP2014 Total Dataset Healthy Annuitant Mortality Table, for males and females.

The actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actuarial experience study for the period June 30, 2012 through June 30, 2015.

Discount Rate - The rate used to measure the total OPEB liability was 3.50% per annum. Since the plan is pay as you go and is not funded, the discount rate was based upon high quality AA/Aa or higher bond yields in effect for 20 years, tax-exempt general obligation municipal bonds using the Bond Buyer 20-Bond GO Index.


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OTHER POSTEMPLOYMENT BENEFITS (OPEB) – HEALTH INSURANCE – MEABT, CONTINUED

Sensitivity of the Total OPEB Liability to Changes in the Discount Rate - The following presents the City’s total OPEB liability calculated using the discount rate of 3.50%, as well as what the City’s total OPEB liability would be if it were calculated using a discount rate that is 1 percentage-point lower (2.50%) or 1 percentage-point higher (4.50%) than the current rate:

1% Decrease(2.50%)

Discount Rate

(3.50%)

1% Increase(4.50%)

Total OPEB liability $ 10,930,223 9,417,358 8,203,131

Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates - The following presents the City’s total OPEB liability calculated using the healthcare cost trend rates, as well as what the City’s total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1 percentage-point lower or 1 percentage-point higher than the current healthcare cost trend rates:

1% DecreaseHealthcare Cost

Trend Rates 1% IncreaseTotal OPEB liability $ 8,058,167 9,417,358 11,119,733

DEFERRED COMPENSATION PLAN

The City of South Portland offers on a voluntary basis to all permanent employees working at least fifteen hours per week and covered by the City’s Section 215 Agreement (Social Security), and who do not participate in the Maine Public Employees Retirement System Plan, the following options, with a City contribution: Internal Revenue Code Section 457, Deferred Compensation Plan or Internal Revenue Code Section 401(a), Defined Contribution Plan. In addition, employees who participate in the MPERS plan or 401(a) plans may also participate in the 457 Deferred Compensation Plan without a City contribution. The employees’ accounts are not available until termination, retirement, death or an unforeseeable emergency. The City contributed approximately $395,887 to the plans during the year ended June 30, 2020.

RISK MANAGEMENT

The City is exposed to various risks of loss related to torts, theft of, damage to and destruction of assets, errors and omissions. During fiscal year 2020, the City was a member of the Maine Municipal Association Property and Casualty Risk Pool which provides auto, general liability, and property insurance, as well as the Maine Municipal Associations Workers’ Compensation Fund. Members of the pools have joint and several liability. If the assets of the Pool are at any time actuarially determined to be insufficient to enable the Pool to discharge its legal liabilities and other obligations and to maintain actuarially sound reserves, the Pool has the power to make up the deficiency by the levy of a pro-rated assessment upon Pool Members for the amount needed to make up the deficiency. Management believes that no such deficiency exists at June 30, 2020. The City also maintains commercial insurance for other specific liabilities with deductibles from $1,000 to $25,000. There have been no changes in commercial coverage from the prior year and no settlements have exceeded insurance coverage in any of the past three years.


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RISK MANAGEMENT, CONTINUED

Prior to June 30, 1993, the City was partially self-insured with respect to workers’ compensation insurance coverage and maintains a $50,000 restricted deposit with the State of Maine for this program. Deductible amounts under excess workers’ compensation insurance coverage range from $250,000 to $350,000 per claim with an aggregate deductible ranging from $459,000 to $1,650,000. The City is also self-insured with respect to unemployment benefits.

The following summarizes the claims activity with respect to the City’s self-insurance programs during 2020:

Workers’Compensation Unemployment

Unpaid claims as of the beginning of year $ 7,350 - Provision for current year events - 31,771Increase in provision for prior year events 64,102

Total incurred claimsPayments:

Claims attributable to current year - 31,771Claims attributable to prior year 65,822 -

Total payments

Unpaid claims, end of year $ 5,630 -

The following summarizes the claims activity with respect to the City’s self-insurance programs during 2019:

Workers’Compensation Unemployment

Unpaid claims as of the beginning of year $ 9,813 - Provision for current year events - 4,063Increase in provision for prior year events 11,803 -

Total incurred claims 11,803 4,063Payments:

Claims attributable to current year - 4,063Claims attributable to prior year 14,266 -

Total payments 14,266 4,063

Unpaid claims, end of year $ 7,350 -

The estimate of unpaid claims is based on a review of actual claims by an independent third party.

GENERAL FUND

The General Fund is the general operating fund of the City. All general tax revenues and other receipts that are not allocated by law or contractual agreement to another fund are accounted for in this fund. The fund pays general operating expenditures, fixed charges and capital improvement costs which are not paid through other funds.

TIF FUNDS

CAPITAL PROJECTS FUNDS

ALL OTHER GOVERNMENTAL FUNDS

NONMAJOR SPECIAL REVENUE FUNDS

Nonmajor special revenue funds account for specific resources, the expenditure of which is restricted by law or administrative action for particular purposes.

NONMAJOR PERMANENT FUNDS

Nonmajor permanent funds are used to report resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the reporting government’s programs.

PROPRIETARY FUND

AGENCY FUNDS

SCHEDULES

STATISTICAL SECTION

Photo Courtesy of Russ Lunt

City of South PortlandBudget History

Fiscal Municipal Dollar Percent County Dollar Percent Capital Dollar PercentYear Approp. Change Change Approp. Change Change Reserve Change Change

1994 $15,560,194 $357,797 2.35% $1,038,188 $207,295 24.95%1995 $16,355,458 $795,264 5.11% $1,017,821 ($20,367) -1.96%1996 $17,407,363 $1,051,905 6.43% $1,243,624 $225,803 22.18%1997 $17,850,133 $442,770 2.54% $1,244,899 $1,275 0.10%1998 $18,452,186 $602,053 3.37% $1,265,514 $20,615 1.66% $500,000 $500,000 na1999 $19,219,213 $767,027 4.16% $1,289,523 $24,009 1.90% $689,443 $189,443 37.89%2000 $20,368,695 $1,149,482 5.98% $1,244,518 ($45,005) -3.49% $565,000 ($124,443) -18.05%2001 $21,591,755 $1,223,060 6.00% $1,335,095 $90,577 7.28% $1,140,101 $575,101 101.79%2002 $22,910,032 $1,318,277 6.11% $1,486,495 $151,400 11.34% $1,046,900 ($93,201) -8.17%2003 $22,687,422 ($222,610) -0.97% $1,769,580 $283,085 19.04% $347,120 ($699,780) -66.84%2004 $22,748,043 $60,621 0.27% $1,884,150 $114,570 6.47% $788,330 $441,210 127.11%2005 $23,765,228 $1,017,185 4.47% $1,888,324 $4,174 0.22% $550,670 ($237,660) -30.15%2006 $24,610,020 $844,792 3.55% $1,916,839 $28,515 1.51% $0 ($550,670) -100.00%2007 $25,773,697 $1,163,677 4.73% $1,916,991 $152 0.01% $0 $0 na2008 $26,964,280 $1,190,583 4.62% $1,941,542 $24,551 1.28% $0 $0 na2009 $27,802,987 $838,707 3.11% $1,999,427 $57,885 2.98% $0 $0 na2010 $27,463,860 ($339,127) -1.22% $2,034,423 $34,996 1.75% $0 $0 na2011 $27,174,401 ($289,459) -1.05% $2,058,577 $24,154 1.19% $506,623 $506,623 na2012 $28,082,534 $908,133 3.34% $2,072,476 $13,899 0.68% $1,050,000 $543,377 107.25%2013 $28,585,977 $503,443 1.79% $2,075,037 $2,561 0.12% $1,350,000 $300,000 28.57%2014 $29,082,149 $496,172 1.74% $2,215,084 $140,047 6.75% $300,000 ($1,050,000) -77.78%2015 $30,247,620 $1,165,471 4.01% $2,327,942 $112,858 5.09% $0 ($300,000) -100.00%2016 $31,359,989 $1,112,369 3.68% $2,434,056 $106,114 4.56% $0 $0 na2017 $32,604,547 $1,244,558 3.97% $2,504,088 $70,032 2.88% $0 $0 na2018 $34,109,596 $1,505,049 4.62% $2,598,030 $93,942 3.75% $0 $0 na2019 $35,205,632 $1,096,036 3.21% $2,785,695 $187,665 7.22% $0 $0 na2020 $37,065,347 $1,859,715 5.28% $2,952,578 $166,883 5.99% $0 $0 na2021 $38,245,445 $1,180,098 3.18% $3,084,423 $131,845 4.47% $0 $0 na2022 $38,765,060 $519,615 1.36% $3,119,820 $35,397 1.15% 0 0 na

Fiscal School Dept. Dollar Percent Total Dollar Percent Total Dollar PercentYear Appropriation Change Change School App. Change Change Appropriation Change Change

1994 $18,829,433 $829,982 4.61% $18,829,433 $829,982 4.61% $35,427,815 $1,395,074 4.10%1995 $19,708,768 $879,335 4.67% $19,708,768 $879,335 4.67% $37,082,047 $1,654,232 4.67%1996 $21,109,302 $1,400,534 7.11% $21,109,302 $1,400,534 7.11% $39,760,289 $2,678,242 7.22%1997 $22,425,146 $1,315,844 6.23% $22,425,146 $1,315,844 6.23% $41,520,178 $1,759,889 4.43%1998 $23,048,107 $622,961 2.78% $23,548,107 $1,122,961 5.01% $43,265,807 $1,745,629 4.20%1999 $24,298,651 $1,250,544 5.43% $24,988,094 $1,439,987 6.12% $45,496,830 $2,231,023 5.16%2000 $25,662,344 $1,363,693 5.61% $26,227,344 $1,239,250 4.96% $47,840,557 $2,343,727 5.15%2001 $27,037,126 $1,374,782 5.36% $28,177,227 $1,949,883 7.43% $51,104,077 $3,263,520 6.82%2002 $29,716,921 $2,679,795 9.91% $30,763,821 $2,586,594 9.18% $55,160,348 $4,056,271 7.94%2003 $32,176,592 $2,459,671 8.28% $32,523,712 $1,759,891 5.72% $56,980,714 $1,820,366 3.30%2004 $32,646,082 $469,490 1.46% $33,434,412 $910,700 2.80% $58,066,605 $1,085,891 1.91%2005 $35,189,016 $2,542,934 7.79% $35,739,686 $2,305,274 6.89% $61,393,238 $3,326,633 5.73%2006 $36,205,662 $1,016,646 2.89% $36,205,662 $465,976 1.30% $62,732,521 $1,339,283 2.18%2007 $37,542,545 $1,336,883 3.69% $37,542,545 $1,336,883 3.69% $65,233,233 $2,500,712 3.99%2008 $39,061,628 $1,519,083 4.05% $39,061,628 $1,519,083 4.05% $67,967,450 $2,734,217 4.19%2009 $39,952,991 $891,363 2.28% $39,952,991 $891,363 2.28% $69,755,405 $1,787,955 2.63%2010 $39,455,123 ($497,868) -1.25% $39,455,123 ($497,868) -1.25% $68,953,406 ($801,999) -1.15%2011 $37,374,164 ($2,080,959) -5.27% $37,880,787 ($1,574,336) -3.99% $67,113,765 ($1,839,641) -2.67%2012 $38,067,412 $693,248 1.85% $39,117,412 $1,236,625 3.26% $69,272,422 $2,158,657 3.22%2013 $40,016,741 $1,949,329 5.12% $41,366,741 $2,249,329 5.75% $72,027,755 $2,755,333 3.98%2014 $43,002,556 $2,985,815 7.46% $43,302,556 $1,935,815 4.68% $74,599,789 $2,572,034 3.57%2015 $44,804,796 $1,802,240 4.19% $44,804,796 $1,502,240 3.47% $77,380,358 $2,780,569 3.73%2016 $46,113,804 $1,309,008 2.92% $46,113,804 $1,309,008 2.92% $79,907,849 $2,527,491 3.27%2017 $47,679,294 $1,565,490 3.39% $47,679,294 $1,565,490 3.39% $82,787,929 $2,880,080 3.60%

City of South PortlandBudget History

2018 $49,205,018 $1,525,724 3.20% $49,205,018 $1,525,724 3.20% $85,912,644 $3,124,715 3.77%2019 $50,346,899 $1,141,881 2.32% $50,346,899 $1,141,881 2.32% $88,338,226 $2,425,582 2.82%2020 $52,356,520 $2,009,621 3.99% $52,356,520 $2,009,621 3.99% $92,374,445 $4,036,219 4.57%2021 $53,604,055 $1,247,535 2.38% $53,604,055 $1,247,535 2.38% $94,933,923 $2,559,478 2.77%2022 $53,992,085 $388,030 0.72% $53,992,085 $388,030 0.72% $95,876,965 $943,042 0.99%

Fiscal Total Need Dollar Percent Tax Percent Year From Taxes Change Change Rate Increase

1993 $26,523,838 $136,013 0.52% $27.60 2.99%1994 $27,372,928 $849,090 3.20% $19.60 Revaluation1995 $27,951,835 $578,907 2.11% $19.60 0.00%1996 $29,298,844 $1,347,009 4.82% $20.24 3.27%1997 $30,507,851 $1,209,007 4.13% $19.94 -1.48%1998 $32,206,901 $1,699,050 5.57% $19.44 -2.51%1999 $33,138,864 $931,963 2.89% $19.44 0.00%2000 $35,343,425 $2,204,561 6.65% $20.43 5.09%2001 $37,851,329 $2,507,904 7.10% $21.55 5.48%2002 $42,535,670 $4,684,341 12.38% $23.30 8.12%2003 $43,354,908 $819,238 1.93% $17.06 Revaluation2004 $44,479,305 $1,124,397 2.59% $17.49 2.52%2005 $46,546,474 $2,067,169 4.65% $18.10 3.49%2006 $46,971,257 $424,783 0.91% $18.27 0.94%2007 $48,809,321 $1,838,064 3.91% $13.10 Revaluation2008 $50,977,823 $2,168,502 4.44% $13.69 4.50%2009 $51,630,233 $652,410 1.28% $14.00 2.26%2010 $52,148,676 $518,443 1.00% $14.70 Revaluation2011 $52,699,426 $550,750 1.06% $15.70 Revaluation2012 $54,041,790 $1,342,364 2.55% $16.10 2.55%2013 $55,926,955 $1,885,165 3.49% $16.50 2.48%2014 $56,799,997 $873,042 1.56% $16.70 1.56%2015 $58,730,418 $1,930,421 3.40% $17.10 2.40%2016 $59,938,234 $1,207,816 2.06% $17.40 1.78%2017 $60,951,539 $1,013,305 1.69% $17.70 1.72% Homestead adjustment2018 $62,134,820 $1,183,281 1.94% $18.00 1.69%2019 $64,531,446 $2,396,626 3.86% $18.50 2.78%2020 $66,708,699 $2,177,253 3.37% $19.10 3.24%2021 $68,215,344 $1,506,645 2.26% $19.94 4.40%2022 $68,078,640 ($136,704) -0.20% $20.03 0.45%

CITY OF SOUTH PORTLAND for 2021FY2020-2021 MUNICIPAL PROPERTY TAX GROWTH FACTORPURSUANT TO Sec. C-1. 30-A M.R.S.A. § 5721-A.1.C.

1) 4/1/2020 Total Valuation + $3,989,345,460Less: from Valuation Update

2) Abatements - $2,617,3003) Supplements + $04) Adjust 2018 Valuation = $3,986,728,1605) BETE Valuation - 6) $3,986,728,160

7) Real Estate Growth 45,108,700.00 8) Personal Property Growth 11,646,700 9) BETE increases -

$56,755,400

10) Total $56,755,400

11) Property Tax Growth 1.42%

The annual property growth factor for a municipality is a fraction established by the municipality whose denominator is the total valuation of the municipality, and whose numerator is the amount of increase in the assessed valuation of any real or personal property in the municipality during the prior fiscal year that may become subject to taxation for the first time, or taxed as a separate parcel for the first time during such fiscal year, or that has had an increase in its assessed valuation over the prior year's valuation as a result of improvements to or expansion of the property.

City of South Portland

FY21 FY22

1. Prior Year Property Tax Levy/Limit for Municipal Services 27,499,366 28,267,756

2. Income Growth Factor (State Planning Office calculation) 0.0289 0.0330

3. Property Growth Factor (see property growth sheet) 0.0111 0.0142

4. LD 1 Growth Limit Factor (Line 2 + Line 3) 0.0400 0.0472

5. Add 1 to the Growth Limitation Factor calculated in Line 4. (For example, if Line 4 is 0.0360, the enter 1.0360 on Line 5.) 1.0400 1.0472

6. Net New State Funding (see instruction sheet)

6A. Net New Revenue Sharing 331,584 524,736 6B. Loss of Revenue Sharing

7. Multiply Line 1 by Line 5 28,599,340 29,601,994

8. FY2022 Property Tax Levy Limit

8A. Line 7 less Line 6A (complete only if data is reported in 6A) 28,267,756 29,077,258

8B. Line 7 plus Line 6B (complete only if data is reported in 6B)

9. FY2022 Proposed Municipal Appropriations

(Do not include any school appropriations.) 38,245,445 38,765,060

10. FY2022 Proposed Total Deductions

(Do not include any school revenues.) ** 18,684,426 18,867,488

11. 2021 Municipal Property Tax Levy (Line 9 less Line 10) 19,561,019 19,897,572

12. Over/(Under) Limit (Line 11 less Line 8 )* (8,706,737) (9,179,686)

* The purpose of this exercise is to estimate whether a community will be over or under the LD 1 limit in FY2022.** FY21 Deductions adjusted to reflect corrected BETE and Homestead revenues reflected in committement

FY2022 LD 1 Worksheet (with Comparison FY21)PURSUANT TO Sec. C-1. 30-A M.R.S.A. § 5721-A

S T A T E O F M A I N E

D E P A R T M E N T O F A D M I N I S T R A T I V E & F I N A N C I A L S E R V I C E S

B U R T O N M. C R O S S B U I L D I N G , 3 R D F L O O R

7 8 S T A T E HO U S E ST A T I O N

AUGUSTA, MAINE 04333-0078

S E R V I N G T H E P U B L I C A N D D E L I V E R I N G E S S E N T I A L S E R V I C E S T O ST A T E GO V E R N M E N T

JANET T. MILLS KIRSTEN LC FIGUEROA GOVERNOR COMMISSIONER

PHONE: (207) 624-7800 www.Maine.gov FAX: (207) 624-7804

TO: Municipal and County Officials

DATE: September 24, 2020

RE: Next Year’s LD 1 Average Personal Income Growth is 3.30%

With the passage of “LD 1” in 2005, towns and counties are required to calculate a property tax

levy limit each year based on local property growth and statewide average personal income

growth. Each town and county is responsible for calculating its property growth using the most

recent valuation data available while the State Economist is responsible for calculating income

growth. For the purpose of calculating municipal property tax levy limits for next year’s

municipal budgets (the 1/1/2021 - 12/31/2021 budget year for municipalities on a calendar-year

budget or the 7/1/2021 - 6/30/2022 budget year for municipalities on a fiscal-year budget), the

State Economist has determined average personal income growth to be 3.30%. The table below

shows how this figure was calculated.

Calculation of Maine's "Average Personal Income Growth"

Calendar Year

Nominal Personal Income (thousands) % Change

2009 $49,267,554

2010 $50,330,477 2.16%

2011 $52,424,425 4.16%

2012 $53,490,022 2.03%

2013 $53,346,348 -0.27%

2014 $55,649,960 4.32%

2015 $57,941,776 4.12%

2016 $59,685,393 3.01%

2017 $62,145,822 4.12%

2018 $65,335,205 5.13%

2019 $68,062,380 4.17%

AVERAGE 3.30% Source: U.S. Bureau of Economic Analysis

This calculation reflects the revised methodology described in 5 MRSA §1531 as amended by

P.L. 2015 Chapter 267, Part L: “"Average personal income growth" means the average for the

prior 10 calendar years, ending with the most recent calendar year for which data is available, of

the percent change in personal income in this State, as estimated by the United States

Department of Commerce, Bureau of Economic Analysis.” 2019 is currently the most recent

year for which data is available.

FY21 FY22 %

Budget Budget Change

REGULAR INSTRUCTION 22,323,580 22,573,961 1.1%

SPECIAL EDUCATION 10,299,450 10,590,406 2.8%

CAREER & TECHNICAL ED 0 0 0.0%

OTHER INSTRUCTION 1,100,750 1,116,250 1.4%

STUDENT & STAFF SUPPORT 3,481,383 3,479,570 -0.1%

SYSTEM ADMINISTRATION 1,610,667 1,588,848 -1.4%

SCHOOL ADMINISTRATION 2,645,145 2,686,750 1.6%

TRANSPORTATION & BUSES 2,456,770 2,299,251 -6.4%

FACILITIES MAINTENANCE 4,785,852 4,731,678 -1.1%

DEBT SERVICE 4,396,725 4,406,551 0.2%

ALL OTHER EXPENDITURES 478,733 493,820 3.2%

SUBTOTAL 53,579,055 53,967,085

ADULT EDUCATION 25,000 25,000 0.0%

TOTAL $53,604,055 $53,992,085 0.72%

Revised 3/22/2021

PART I - BUDGET - LOCALLY SUPPORTED PROGRAMS

SOUTH PORTLAND SCHOOL DEPARTMENT

BOARD OF EDUCATION

FISCAL YEAR 2021-2022

BUDGET SUMMARY

FY21-22

%

STATE BUDGET CATEGORY CHNG

Regular Instruction $21,742,852 $21,147,188 $22,323,580 $22,573,961 1.1%

Special Education 9,944,148 9,608,654 10,299,450 10,590,406 2.8%

Career-Technical Education 0 0 0 0 0.0%

Other Instruction 1,090,052 943,695 1,100,750 1,116,250 1.4%

Student and Staff Support 3,278,162 3,136,171 3,481,383 3,479,570 -0.1%

System Administration 1,557,093 1,541,549 1,610,667 1,588,848 -1.4%

School Administration 2,640,644 2,553,618 2,645,145 2,686,750 1.6%

Transportation 2,356,238 2,066,684 2,456,770 2,299,251 -6.4%

Facilities 4,735,654 4,506,624 4,785,852 4,731,678 -1.1%

Debt and Other Commitments 4,488,157 4,488,154 4,396,725 4,406,551 0.2%

All Other Expenditures 498,520 498,519 478,733 493,820 3.2%

TOTAL $52,331,520 $50,490,857 $53,579,055 $53,967,085 0.72%

* Does not include end-of-year Board of Education transfers to reserve accounts in the amount of $85,000.

ORIGINAL ACTUAL ORIGINAL PROPOSED

BUDGET EXPENSES* BUDGET BUDGET

BUDGET FOR LOCALLY SUPPORTED PROGRAMS

FY20 THROUGH FY22

BUDGET COMPARISON BY COST COMPONENT

FY20 FY21 FY22

Actual Estimated Estimated

2019-20 2020-21 2021-22

Grant Revenues* Revenues Revenues

Title I $626,569 $644,445 $644,445

Title IIA 130,598 128,009 128,009

Title III 27,013 53,295 53,295

Title IV 55,741 64,977 64,977

Local Entitlement 848,553 886,155 886,155

AEFLA (Adult Education) 17,659 16,199 16,199

Elementary and Secondary 56,270 453,593 2,113,790

School Emergency Relief

Fund (ESSER 1 and 2)

Maine Coronavirus Relief 125,149 4,845,650 0

Fund (CRF 1 and 2)

TOTALS: $1,887,552 $7,092,323 $3,906,870

* Reflects FY20 expenditures since revenues were less in most cases due to beginning

balances within each federal and state fund.

NOTE: These grants do not have direct associated costs for the proposed

2021-22 school budget and while contributing to the total expenditures for

education, they reduce the total amount to be raised by local taxes.

FEDERAL & STATE GRANTS


SUMMARY

FY 2022

REVENUES

FOR

2020-21 2021-22 $

Request Request Increase/Dec.

FOOD SERVICE $1,381,707 $1,399,312 $17,605

FEDERAL & STATE GRANTS 7,092,323 3,906,870 ($3,185,453)

$8,474,030 $5,306,182 ($3,167,848)


FY 2022

BUDGET SUMMARY

PART II - BUDGET - SELF SUPPORTING PROGRAMS

DESCRIPTION FY18 FY19 FY20 FY21 FY22

BUDGETED BUDGETED BUDGETED BUDGETED ESTIMATED

REVENUES REVENUES REVENUES REVENUES REVENUES

USE OF FUND BALANCE $500,000 $500,000 $250,000 $500,000 $1,000,000

TUITION FOR STATE

AGENCY CLIENTS 45,000 45,000 15,000 20,000 20,000

STUDENT ADM. 43,000 43,000 43,000 43,000 35,000

ATHLETIC SPONSORSHIPS 30,000 50,000 50,000 30,000 15,000

OTHER REVENUE 19,800 15,840 7,920 - - estimated

STATE SUBSIDY 6,988,219 6,165,597 6,811,260 6,748,483 6,257,893

MAINE CARE 50,000 25,000 25,000 40,000 40,000

PORTLAND TRANSPORTATION AGRMT 126,000 125,000 125,000 129,500 120,000

TRANSFER IN FROM BRICKHILL TIF 197,353 245,139 318,717 343,028 320,796

TRANSFER IN SRO/BUS/TECH RESERVES 162,096 169,897 127,980 180,142 0

SUB TOTAL REVENUE 8,161,468 7,384,473 7,773,877 8,034,153 7,808,689

LOCAL EFFORT - OPERATING 41,043,550 42,962,426 44,582,643 45,569,902 46,183,396

TOTAL REVENUE $49,205,018 $50,346,899 $52,356,520 $53,604,055 $53,992,085

Revised 3/22/2021


REVENUE COMPARISONS - PART I BUDGET

FY18 FY19 FY20 FY21 FY22

PART I Local Operating Budget $49,180,018 $50,321,899 $52,331,520 $53,579,055 $53,967,085

Adult Education Local Contribution $25,000 $25,000 $25,000 $25,000 $25,000

Total School Operating Budget $49,205,018 $50,346,899 $52,356,520 $53,604,055 $53,992,085

Total School Operating/Debt Reserve $49,205,018 $50,346,899 $52,356,520 $53,604,055 $53,992,085

Expense

Revenue and Adjustments:

Non-Tax Revenue (e.g., GPA, SAC, $7,661,468 $6,884,473 $7,523,877 $7,534,153 $6,808,689

MaineCare, etc.)

Use of Starting Fund Balance 500,000 500,000 250,000 500,000 1,000,000

Total School Funds Available $8,161,468 $7,384,473 $7,773,877 $8,034,153 $7,808,689

Total Amount to Be Raised by Taxes $41,043,550 $42,962,426 $44,582,643 $45,569,902 $46,183,396

(Total School Operating Budget Less

Funds Available)

est.

Assessed Valuation (in thousands) $3,452,000 $3,488,200 $3,506,500 $3,454,000 $3,454,000

Change in School Mil Rate - Total:

Total Mil Rate $11.890 $12.317 $12.714 $13.193 $13.371

Change in Mil Rate from Prior Year $0.19 $0.43 $0.40 $0.48 $0.178

Mil Rate Increase as Percentage 1.62% 3.59% 3.22% 3.77% 1.35%

Tax Increase in Dollars $892,531 $1,918,876 $1,620,217 $987,259 $613,494

Dollar Tax Increase as Percentage 2.22% 4.68% 3.77% 2.21% 1.35%

Change in School Mil Rate - Operating Budget:

Total Mil Rate $10.54 $11.02 $11.43 $11.92 $12.10

Tax Increase in Dollars $1,113,992 $2,069,768 $1,641,472 $1,078,691 $603,668

Change in Mil Rate from Prior Year $0.26 $0.48 $0.41 $0.49 $0.175

Change in School Mil Rate - Debt/Municipal Leases:

Total Mil Rate $1.35 $1.29 $1.28 $1.2729 $1.2758

Tax Increase in Dollars -$221,461 -$150,892 -$21,255 -$91,432 $9,826

Change in Mil Rate from Prior Year -$0.07 -$0.06 -$0.01 -$0.01 $0.0028

Revised 3/22/2021


TAX CALCULATION

FY2021 COUNTY OF CUMBERLAND- Using 2021 Final Valuation

The tax distribution schedule describes the amount of tax required from each municipality based on their

equalized valuation to provide the revenue necessary for county operations. Previous year information is provided

for comparison purposes. The tax calculation table at the bottom of the schedule shows the factors of expenditures

revenues, and surplus used to calculate the amount of county property tax assessed on the real and personal

property in each municipality.

The State of Maine Valuation for 2021 shows overall County increase of Valuation Growth

Tax Distribution Schedule

7.52% 5.40%

Town

State 2020

Valuation 2020 Tax

State 2021

Valuation

Val

Change

% 2021 Tax

Percent Tax

Change

Baldwin 181,600,000 121,180 194,350,000 7.0% 124,590 2.81%

Bridgton 1,106,700,000 738,484 1,205,750,000 9.0% 772,951 4.67%

Brunswick 2,509,500,000 1,674,551 2,595,900,000 3.4% 1,664,113 -0.62%

Cape Elizabeth 2,275,600,000 1,518,473 2,427,750,000 6.7% 1,556,320 2.49%

Casco 707,700,000 472,237 757,400,000 7.0% 485,535 2.82%

Chebeague Island 237,100,000 158,213 253,150,000 6.8% 162,283 2.57%

Cumberland 1,406,550,000 938,569 1,503,000,000 6.9% 963,505 2.66%

Falmouth 2,726,900,000 1,819,618 2,887,550,000 5.9% 1,851,077 1.73%

Freeport 1,863,700,000 1,243,618 2,006,100,000 7.6% 1,286,019 3.41%

Frye Island 175,100,000 116,842 185,950,000 6.2% 119,204 2.02%

Gorham 1,992,000,000 1,329,231 2,152,750,000 8.1% 1,380,030 3.82%

Gray 1,133,450,000 756,334 1,173,400,000 3.5% 752,213 -0.54%

Harpswell 1,992,700,000 1,329,698 2,101,500,000 5.5% 1,347,176 1.31%

Harrison 545,700,000 364,137 602,950,000 10.5% 386,524 6.15%

Long Island 179,800,000 119,978 188,900,000 5.1% 121,095 0.93%

Naples 850,150,000 567,292 859,900,000 1.1% 551,243 -2.83%

New Gloucester 588,450,000 392,664 611,050,000 3.8% 391,716 -0.24%

North Yarmouth 570,400,000 380,617 617,650,000 8.3% 395,947 4.03%

Portland 10,507,000,000 7,011,159 11,149,300,000 6.1% 7,147,309 1.94%

Pownal 267,550,000 178,532 284,200,000 6.2% 182,188 2.05%

Raymond 1,175,550,000 784,426 1,206,850,000 2.7% 773,657 -1.37%

Scarborough 4,778,350,000 3,188,519 4,807,600,000 0.6% 3,081,933 -3.34%

Sebago 420,650,000 280,693 463,600,000 10.2% 297,193 5.88%

South Portland 4,622,350,000 3,084,423 4,866,700,000 5.3% 3,119,820 1.15%

Standish 1,198,800,000 799,941 1,215,150,000 1.4% 778,977 -2.62%

Westbrook 2,268,700,000 1,513,868 2,420,050,000 6.7% 1,551,384 2.48%

Windham 2,272,500,000 1,516,404 2,441,900,000 7.5% 1,565,391 3.23%

Yarmouth 1,863,100,000 1,243,218 1,958,950,000 5.1% 1,255,794 1.01%

50,417,650,000 33,642,919 53,139,300,000 5.40% 34,065,186 1.26%

Tax Calculation 2018 2019 2020 2021

Total Estimated Expenditures 43,098,407 44,787,515 46,571,931 47,151,594

Total Estimated Revenues (12,485,782) (12,646,220) (12,929,012) (12,886,408)

Tax Stabilization - - - (200,000) Net Increase

Tax Revenue Required 30,612,625 32,141,295 33,642,919 34,065,186 1.26%

2018 2019 2020 2021

Mil Rate 0.000694902 0.000685427 0.0006672846 0.0006410545

Per $1,000 0.6949019 0.6854273 0.667284552 0.641054475

Amount for $200,000 home 138.98$ 137.09$ 133.46$ 128.21$

Increase (0.49)$ (1.89)$ (3.63)$ (5.25)$

Glossary of Terms

Annual Budget - a budget applicable to a single fiscal year. Appropriation - an authorization granted by the City Council to a specified unit of City government to incur obligations and make expenditures of resources. Assessment - the official valuation of property for purposes of taxation. BETE (Business Equipment Tax Exemption) BETE is a 100% property tax exemption for eligible property first subject to tax on or after 4/1/08 (for property placed in service after April 1, 2007). Under this program the State of Maine reimburses the Municipality for a portion of the taxes that would have been collected. For FY09 the reimbursement percent was 100% and for FY2010 it is anticipated to be 90%. The percentage reimbursement declines by 10% each year to a minimum 50% reimbursement. Bond - a written promise to pay a specified sum of money (called principal) at a specified date in the future, plus periodic interest at a specified rate. In the budget document these payments are identified as debt service. General Obligation Bonds are debt approved by voter referendum to which the full faith and credit of the City is pledged. Budget - a plan for the acquisition and allocation of resources to accomplish specified purposes. The term may be used to describe special purpose fiscal plans or parts of a fiscal plan, such as “the budget of the Fire Department,” “the Capital Budget” or it may relate to a fiscal plan for an entire jurisdiction, such as “the budget of the City of South Portland.” Capital - a category of account codes which identify major expenditures of public funds, beyond maintenance and operating costs, for procurement of items such as vehicles, computer equipment, office furniture, and the acquisition or construction of a needed physical facility. Capital Equipment - fixed assets such as automobiles, typewriters, furniture, technical instruments, etc., which have a life expectancy of more than one year and a value over five hundred dollars. Capital Improvement Program (CIP) - a document which provides a prioritization and orderly implementation of short and long-range plans for land acquisition and construction of capital projects. It further provides for the scheduling of the associated expenditures over a period of seven years in order to maximize the use of public funds. The first year of the program represents the proposed capital budget for that fiscal year. The schedule is based on a series of priorities which take into consideration the respective projects’ function and urgency. In addition, special consideration is given to the projects’ relation to other improvements and plans, and the City’s current and anticipated financial capacity. The Capital Improvement Program is updated annually, at which time the schedule and the projects are reevaluated, new or deferred projects are added, and the time frame is extended by one additional fiscal year.

Capital Outlays - expenditures which result in the acquisition of or an addition to fixed assets. Cash Management - a conscious effort to manage cash flows in such a way that interest and penalties paid are minimized and interest earned is maximized. Checks received are deposited the same day, bills are paid no sooner than the due date unless discounts can be obtained by paying earlier, future needs for cash are determined with exactness and cash on hand not needed immediately is invested in short term interest-bearing securities. Contingency Account - a budgetary reserve set-aside for emergencies or unforeseen expenditures not otherwise budgeted. Debt - an obligation resulting from the borrowing of money. Debt Service - the accounting for payments of principal and interest on long-term debt. Deficit – (1) the excess of the liabilities of a fund over its assets. (2) the excess of expenditures over revenues during an accounting period. Department - a separate functional and accounting entity within a certain fund type. Designated Fund Equity – funds approved and set-aside for a specific defined purpose, by the City Council. Encumbrance - a reservation of funds for an anticipated expenditure prior to actual payment for an item. Funds usually are reserved or encumbered once a contracted obligation has been signed for an item, but prior to the cash payment actually being dispersed. Employee Benefits - the employee benefit expenditures included in the budget are the City’s share of an employee’s fringe benefits. These include FICA (Social Security), health insurance, life insurance, retirement, unemployment, disability insurance, employee assistance program, and worker’s compensation. Expenditure - a decrease in net financial resources. Expenditures include payment in cash for current operating expenses, debt service and capital outlays. Expenses - charges incurred, whether paid or unpaid, for operations, maintenance, interest and other charges, which are presumed to benefit the current fiscal year. Fiscal Year - in the City of South Portland, the twelve months beginning July 1 and ending the following June 30th.

Fund - a fiscal and accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. Fund Balance - the excess of a fund’s assets over its liabilities and reserves. Generally Accepted Accounting Principles – government accounting and financial reporting is guided by what are referred to as “generally accepted accounting principles” (GAAP) applicable to governmental units. These standards were formulated through the voluntary action of several professional groups and are evaluated and updated by the Government Accounting Standards Board (GASB). General Fund - accounts for the general operations of the City. This fund accounts for all financial transactions and resources not required to be accounted for in an enterprise fund. Goal - a general statement of purpose. A goal provides a framework within which the program unit operates; it reflects realistic constraints upon the unit providing the service. A goal statement speaks generally toward results rather than toward specific actions. Liability - debt or other legal obligations arising out of transactions in the past that must be paid or refunded at some future date, not including encumbrances. Line Item - a specific expenditure category within an agency budget, e.g., rent, travel, telephone, postage, printing and forms, or office supplies. Defined by an account number. Management Information Systems (MIS) – an activity center within the Executive Department responsible for computer and network installation, maintenance, support, and troubleshooting. Mission Statement - a general statement of the purposes of the City. The mission statement is all-inclusive and expresses organizational values and philosophies. Modified Accrual Basis – an accounting method where revenues are acknowledged in the period within which they are earned and expenditures are accounted for at the time they are obligated. Objective - a statement of purpose defined more specifically than a goal. (A goal may subsume several related objectives.) An objective normally indicates anticipated levels of achievement and is usually time limited and quantifiable. Within the objective, specific statements with regard to targets and/or standards often are included. Obligations - amounts that the City may be required to meet out of its resources. Operating Expenditures - a category of recurring expenses, other than salaries and capital equipment costs, which covers expenditures necessary to maintain facilities, collect

revenues, provide services and otherwise carry out the City’s goals. Typical line items are supplies, printing, postage, transportation and utilities. Operations and Maintenance (O&M) - a category of account codes which identify general operating expenses, i.e., supplies, routine equipment and building maintenance, and other overhead-type expenditures. Personnel Services - a category of account codes which identifies various classification of wages, and salaries and overtime expenses.

Position - a group of duties and responsibilities, as prescribed by an office or department, to be performed by a person on a full-time, part-time and/or temporary basis. The status of a position is not to be confused with the status of the employee.

Public Hearing - a scheduled meeting or time specifically set aside to provide an opportunity for citizens to discuss their feelings about a particular issue. Prior to a public hearing, the scheduled date and time, as well as the subject, must be advertised. Reserve - an account, which records a portion of the fund, balance which must be segregated for some future use and which is not available for future appropriation or expenditures. Revenues - funds which the government receives as income. It includes such items as fees from specific services, boarding of prisoners, grants, and interest income. Surplus – See Fund Balance. Unappropriated Fund Balance - fund balance at close of fiscal year is not included in the annual budget. Undesignated Fund Equity – Funds not earmarked for a specific purpose and used to meet unanticipated expenditure demands.

FY 2022 BUDGET - southportland.org

Documents

Transcript of FY 2022 BUDGET - southportland.org