Town of Portsmouth

Town of Portsmouth

Adopted Budget

Adopted by Town Council on June 22, 2020

Fiscal Year July 1, 2020 – June 30, 2021

http://www.portsmouthri.com/

http://www.portsmouthri.com/

INTRODUCTION Local governments are required to adopt balanced budgets by allocating resources in conformity with both policies and fiscal targets. This ensures spending follows a plan, supports government objectives, stays within present limits, and does not exceed available funds. Meeting these objectives requires budget preparation based on several concepts recognizing accountability. Accountability is often established by incorporating these objectives into legal mandates which require budgets to:

• be balanced so current revenues are sufficient to pay for current services;

• be prepared in accordance with all applicable federal, state, and local laws; and

• provide a basis for the evaluation of a government's service efforts, costs, and accomplishments.

The Town of Portsmouth budget includes an operating budget and capital budget. An operating budget is a plan of annual spending and the means to pay for it. A capital budget contains long-term spending for the acquisition of assets or improvement of existing assets and the means to pay for them, this could include potential borrowings. We used current and prior year financials and budgets, State Aid information, service contracts, information on current revenues and expenditures, debt service commitments, collective bargaining agreements, and multiyear capital budget plans in developing this budget. Many organizations consider budgets to be balanced when revenues equal appropriations. While this is most certainly a definition of an equalized budget, it is not necessarily indicative of a balanced budget. An equalized budget gets the budget adopted for another year, but it doesn’t necessarily promote short-term execution of a long-term plan. A balanced budget exhibits certain core characteristic:

• Spending Limited to Available Resources

• Conservative Revenue Estimates

• Realistic Spending

• Prioritized Services

We compiled each department’s budget by talking to department heads and determining their future needs and any additional items that needed to be addressed. What follows is the proposed budget for our town.

Budget Calendar

Nov (2019) Budget Worksheets distributed by Finance director to Department Heads

25 Nov (2019) Presentation of Transfer Station Enterprise Fund to TC for approval

Dec (2019) Staff Capital Improvement Plan Workshop

13 Jan Joint TC / School Committee Budget Meeting

17 Jan Civic support requests due to Finance Director

6 – 24 Jan Department budget reviews with Finance Director

27 Jan TC Review and Approval of Civic Support Requests

27 Jan – 7 Feb Department budget reviews with Town Administrator

10 Feb -13 Mar Develop Draft TA Budget

18 – 20 Mar Staff budget reviews and challenging of budget proposals

24 Mar Submission of School budget to Town Administrator

27 Mar TA Proposed Budget Complete

31 Mar Submission of proposed budget of receipts and expenditures to Town Council

20 Apr Budget overview and revenues review

21 Apr Budget Reviews

22 Apr Budget Reviews

23 Apr Budget Reviews (if required)

11 May Town Council adopts provisional budget

18 May Submission of provisional budget to RI Division of Municipal Finance

20 May Budget submitted to local paper for publishing

26 May 1st advertisement of public budget hearing

1 Jun 2nd advertisement of public budget hearing

10 Jun Public budget hearing

22 Jun Town Council adopts FY 2020-21 budget

23 Jun TC Approved Budget Submitted to State

Within two (2) weeks of the

adoption of the Final Town

Budget, any qualified elector of

the town may circulate a petition

requesting that a referendum be

held on the Final Budget as

approved by the Town Council

Approved 11/25/2019

Table of Contents

Beginning Page Beginning Page

Elected Officials 1

Town Committees and Boards 2

Town Administration 3

Organizational Chart 4

Community Profile 5

Town Administrator Budget Message 7

Basis of Accounting and Fund Structure 8

Executive Summary 9

Revenues 10

Expenditures 32

Town Council 35

Town Administrator 36

Town Clerk 37

Canvassing 39

Finance 40

Human Resources 42

Legal 44

Information Technology (IT) 45

Tax 46

Planning 48

Building Official 50

Planning Board 52

Economic Development 53

Police 54

Expenditures (cont.)

Prudence Public Safety Officer 57

Animal Control 58

Harbormaster 59

Fire 60

Emergency Management 63

Department of Public Works 64

Prudence Island Transfer Station 67

Recreation 68

Parks 69

Civic Support 70

School 76

Capital Improvement Plan (CIP) 78

Debt Service - Bonds 80

Debt Service – Capital Leases 86

Debt Service – Capital Leases Summary 92

Enterprise Funds 94

Glen Farm Equestrian Center 94

Transfer Station 95

Glen Manor House 96

Septic Loan Program 98

Special Revenue Funds 99

Pensions and Other Post Employment Benefits (OPEB) 101

1

Elected Officials

Town Council School Committee

Kevin M. Aguiar, President Emily Copeland, Chair

Linda L. Ujifusa, Vice President Frederick Faeber III, Vice Chair

Daniela T. Abbot Thomas R. Vadney, Clerk

Keith E. Hamilton Catherine Holtman

Len Katzman Karen McDaid

Andrew V. Kelly Juan Carlos Payero

J. Mark Ryan Allen J. Shers

2

Town Committees and Boards

Agriculture Committee Bristol Ferry Town Common Committee Board of Canvassers Civil Defense Charter Review Committee CRMC Representative Comprehensive Plan Committee Conservation Commission Design Review Committee Dog Park Planning Committee Economic Development Committee Fence Viewer Glen Manor House Authority Glen Park Working Committee Harbor Commission Hospitality Representative Housing Authority Juvenile Hearing Board Lower Glen Farm Preservation Committee Melville Park Committee

Mooring Assignment Appeal Committee

Pension Investment Advisory Committee

Planning Board

Portsmouth Prevention Coalition Prudence Island Planning Commission Prudence Island Water District Sealer of Weights and Measures Service Area Citizens’ Advisory Committee Solid Waste/Recycling Committee Tank Farm Development Advisory Committee Tax Assessment Board of Review Tree Commission Wastewater Appeals Board Zoning Board of Review

3

Town Administration

Position Name Phone Number Town Administrator Richard Rainer 401-683-3255 Town Solicitor Kevin Gavin 401-683-0244 Town Clerk Jennifer West 401-683-2101 Canvassing Jacqueline Schulz 401-683-3157 Finance Director Lisa Mills 401-683-0308 Human Resource Director Lisa Puglia 401-643-0310 Tax Collector / Assessor Matthew Helfand 401-683-1214 Planning Director Gary Crosby 401-643-0332 Building Inspector Garth Eames 401-683-3611 Planning Board Admin Officer Leon Lesinski 401-683-3717 Economic Business Development Richard Talipsky 401-643-0382 Wastewater Manager Tod Drake 401-643-0380 Police Chief Brian Peters 401-683-0300 Fire Chief Paul Ford 401-683-1200 Emergency Management Ray Perry 401-643-0379 Public Works Director Brian Woodhead 401-683-0362 Recycling Coordinator Ray Antaya 401-643-0359 Recreation Director Wendy Bulk 401-787-0281 Municipal Court Judge Richard D’Addario n/a Probate Court Judge Joseph C Lopes n/a

4

Town of Portsmouth

Organizational Chart

Fiscal Year 2020-2021

Organizational Chart

5

Community Profile

Population

The following table shows the Town’s population and the change in population relative to the State.

Year

Town % Change Increase

(Decrease)

State % Change Increase

(Decrease)

2010

17,389

-0.4%

1,052,567

0.4%

2000 17,460 3.5 1,048,319 4.5

1990 16,857 18.2 1,003,464 5.9

1980 14,257 13.9 947,154 -0.3

1970 12,521 51.8 949,723 10.5

1960 8,251 25.4 859,488 8.5

1950 6,578 --- 791,896 -

State Rhode Island

County Newport

Area

• Total 59.3 sq mi (153.6 km2)

• Land 23.2 sq mi (60.1 km2)

• Water 36.1 sq mi (93.5 km2)

Elevation 203 ft (62 m)

Population 2010 Data

• Total 17,389

• Density 749.5/sq mi (289.3/km2)

http://en.wikipedia.org/wiki/Political_divisions_of_the_United_States

http://en.wikipedia.org/wiki/Rhode_Island

http://en.wikipedia.org/wiki/List_of_counties_in_Rhode_Island

http://en.wikipedia.org/wiki/Newport_County,_Rhode_Island

6

Community Profile (cont.)

Per Capita Income

Unemployment Rate

Seasonally Adjusted Source: R.I. Department of Labor and Training/US Bureau of Labor Statistics

Median Median Per

Household Family Capita

City/Town Income1 Income1 Income2

Rhode Island $63,296 $81,822 $34,619

Portsmouth $99,209 $119,910 $52,483

Tables S1901 & B19301

1:Median Income in the Past 12 Months (2018 Inflation-Adjusted Dollars)

2:Per Capita Personal Income in the Past 12 Months (2018 Inflation-Adjusted Dollars)

RI City & Town Income from

American Community Survey 5-Year Estimates

2014-2018

Source: US Census Bureau, 2014-2018 American Community Survey 5-Year Estimates

YTD

2020

Rate Rate Rate Rate Rate Rate Rate Rate Rate Rate Rate

United States 3.8 3.7 3.9 4.4 4.9 5.3 6.2 7.4 8.1 8.9 9.6

Rhode Island 3.4 3.6 4.0 4.4 5.2 6.0 7.7 9.3 10.4 11.0 11.2

Portsmouth 3.2 3.2 3.6 3.9 4.7 5.6 7.2 8.5 9.3 1o.3 10.0

Source: Bureau of Labor Statistics

2019

Unemployment Rates for States

Annual Average Rankings

2000 - 2019

20102016 2015 2013 2012 20112018 20142017

7

Office of the Town Administrator Budget Message, May 7, 2020

Dear Honorable Portsmouth Town Council,

I hereby present for your review and consideration the Town Administrator’s Proposed Municipal Budget for the 2020-2021 fiscal year in accordance with Article III, Section

304, of our Town Charter. The intent is to present you a document which transparently provides you information necessary for policy development while simultaneously

giving citizens a means to understand our fiscal programs and operations. Thank you for this opportunity to serve Portsmouth.

Based on revenue projections and recommended revisions to expenses, I propose expenditures of $66,607,971 from the General Fund, which is a 2.67% increase over last

year. The current annual inflation for the 12 months ending February 2020 is 2.33% (CPI-U). The difference between the budget increase and the inflation rate is largely

attributed to lost revenue. The proposal will entail a property tax rate of $15.004 / $1000 compared to the current rate of $16.404. The $1.40 decrease represents a

change of -8.53% in the tax rate and can be attributed to fiscally responsible budget policies and practices, the tax office’s continued efforts to maintain high collection

rates, and an increase in the grand list (the compilation, by value, of all taxable and tax-exempt property within Portsmouth).

This is a balanced budget based on conservative values for revenues and expenditures. This budget continues our commitment to fiscally conservative principals and

initiatives and maintains a steady strain approach to capital improvements and community services while addressing several important initiatives and issues. It supports an

ongoing road paving program, funds acquisition of public safety equipment and vehicles, accounts for prioritized capital improvements, pays down our debt, continues our

commitment to civic support, continues funding for the Prudence Island School Foundation, is in compliance with signed collective bargaining agreements, accounts for

retirements by personnel in the defined benefits program, and provides funding required to support our education programs.

We are amid the COVID-19 pandemic as I write this. I don’t know what the future holds but there can be no doubt this crisis will have deep and lasting social and economic

impact on our nation, state, and community. Our Town is strong and in good shape - we will weather this storm. Policies and procedures established in the past will guide

us. Rigorous adherence to conservative fiscal principles resulted in a very healthy FY 2019 surplus. Revenue projections for FY 2021 are conservative but uncertain. Many

communities will be forced to reallocate projected expenditures and restructure their budgets in the coming months. To avoid possible whipsawing of our budget to the

maximum extent possible I am proposing the establishment of an emergency contingency account funded by the FY 2019 surplus. This account would be drawn upon under

strict Council oversight and approval to plus-up revenue streams which fall short of projections due to COVID-19.

I deeply thank the leaders of each Town Department for their support and willingness to compromise, the School Superintendent for working closely with me to establish

aligned values and priorities, and the Finance and Human Resource Departments for their hard work in preparation of this budget during another period of leadership

turnover. I additionally wish to acknowledge committee members and community stakeholders for their valuable input to this process. Everyone’s thoughtfulness, selfless

commitment of time, dedication to excellence, and willingness to compromise were critical to the final product.

Richard A. Rainer Jr.

Revised 5/11/2020

6/10/2020: Revisions to assessed property values resulted in a change to the

projected tax rate from $15.004 to $15.074 per $1000. This is a $1.33 (8.11%)

decrease from the current tax rate.

8

Basis of Accounting and Fund Structure

The accounting structure of the Town of Portsmouth is organized based on funds. 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 Town, like other state and local governments, use fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All the funds of the Town can be divided into three categories, governmental funds, fiduciary funds and proprietary funds and special revenue funds. Governmental funds - Governmental funds account for most governmental functions. Governmental funds 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. Governmental funds include the General Fund, Special Revenue Funds, Capital Projects Funds, Debt Service Funds, Permanent Funds and Expendable Trust. The Town of Portsmouth maintains one hundred and two individual governmental funds. Proprietary funds - Proprietary funds are used to account for business-like activities provided to the public (enterprise funds) or within the government (internal service funds). These activities are financed primarily by user charges and the measurement of financial activity focuses on net income measurement like the private sector. The proprietary funds of the Town are considered major funds. The Glen Manor House activities are provided in such fund. The Town has no internal service funds. Fiduciary funds - Fiduciary funds are used to report assets held in trustee or agency capacity for other and therefore cannot be used to support a government’s own programs. Resources held for the benefit of parties outside the government. Examples are the Pension Trust Fund that is held for beneficiaries of pension plans and Agency Funds that account for funds held in a custodial capacity.

9

Change FYE 2021

Approved Proposed Increase % FY 20 as %

FY 2020 FY 2021 (Decrease) to FY 21 of Budget

Revenue

General Property Taxes 54,194,288$ 56,145,283$ 1,950,995$ 3.60% 84.29%

Motor Vehicle Taxes 1,852,949$ 1,588,966$ (263,983)$ -14.25% 2.39%

Total Levy 56,047,237$ 57,734,248$ 1,687,011$ -10.65% 86.68%

Add'l Collected -$ -$ -$

Allow ance-Uncollectible-Real (1,307,678)$ (1,487,783)$ (180,105)$ -0.28% -2.23%

Allow ance-Uncollectible-MV (124,138)$ (106,451)$ 17,687$ 0.03% -0.16%

Total Allow ance (1,431,816)$ (1,594,234)$ (162,418)$ -0.25% -2.39%

Net Tax Revenue 54,615,421$ 56,140,015$ 1,524,594$ 2.79% 84.28%

Prorated 50,000$ 55,000$ 5,000$ 10.00% 0.08%

PILOT 11,500$ 10,000$ (1,500)$ -13.04% 0.02%

Prior Year Collections 1,150,000$ 1,300,000$ 150,000$ 13.04% 1.95%

Total Other Taxes 1,211,500$ 1,365,000$ 153,500$ 12.67% 2.05%

Total Property Taxes 55,826,921$ 57,505,015$ 1,678,094$ 3.01% 86.33%

State Aid 5,727,234$ 5,739,773$ 12,539$ 0.22% 8.62%

General Government 1,508,611$ 1,699,550$ 190,939$ 12.66% 2.55%

Public Safety 1,181,600$ 1,130,600$ (51,000)$ -4.32% 1.70%

Public Works 20,000$ 35,000$ 15,000$ 75.00% 0.05%

Recreation / Parks/ Other 85,020$ 126,500$ 41,480$ 48.79% 0.19%

Rental & Investments 528,857$ 371,534$ (157,323)$ -29.75% 0.56%

Total Municipal Revenue 9,051,322$ 9,102,957$ 51,635$ 0.57% 13.67%

Total Revenue 64,878,243$ 66,607,971$ 1,729,728$ 2.67% 100.00%

64,878,243$ 66,607,971$

Expenditures

General Government 5,680,368$ 5,838,516$ 158,148$ 2.78% 8.77%

Public Safety 13,200,009$ 14,042,897$ 842,887$ 6.39% 21.08%

Public Works 3,726,848$ 3,917,610$ 190,761$ 5.12% 5.88%

Recreation & Parks 229,278$ 230,561$ 1,283$ 0.56% 0.35%

Civic Support 966,794$ 1,028,226$ 61,432$ 6.35% 1.54%

Debt Service 2,650,232$ 2,595,556$ (54,676)$ -2.06% 3.90%

Other Items 339,662$ 337,866$ (1,796)$ -0.53% 0.51%

Total Municipal Expenditures 26,793,192$ 27,991,232$ 1,198,040$ 4.47% 42.02%

School Department 38,085,052$ 38,616,740$ 531,688$ 1.40% 57.98%

Total Expenditures 64,878,243$ 66,607,971$ 1,729,728$ 2.67% 100.00%

Executive Summary

Revised 6/10/2020

10

Revenue Approved FY 2020

Summary Actual Approved Actual Actual To Date Proposed $ Change % Change

FY 2018 FY 2019 FY 2019 FY 2020 7/1/19-12/31/19 FY 2021 FY 20 to FY 21 FY 20 to FY 21

Property Taxes

General Property Taxes 49,094,699$ 52,312,483$ 51,046,928$ 54,194,288$ 27,687,490$ 56,145,283$ 1,950,995$ 3.60%

Motor Vehicle Taxes 2,000,084$ 2,053,151$ 1,971,117$ 1,852,949$ 1,491,137$ 1,588,966$ (263,983)$ -14.25%

Total Levy 51,094,783$ 54,365,634$ 53,018,045$ 56,047,237$ 29,178,627$ 57,734,248$ 1,687,011$ 3.01%

Add'l Collected -$ -$

Allow ance-Uncollectible-Real -$ (1,266,495)$ -$ (1,307,678)$ -$ (1,487,783)$ (180,105)$ 13.77%

Allow ance-Uncollectible-MV -$ (137,459)$ -$ (124,138)$ -$ (106,451)$ 17,687$ -14.25%

Total Allow ance -$ (1,403,954)$ -$ (1,431,816)$ -$ (1,594,234)$ (162,418)$ 11.34%

Net Tax Revenue 51,094,783$ 52,961,680$ 53,018,045$ 54,615,421$ 29,178,627$ 56,140,015$ 1,524,594$ 2.79%

Prorated -$ 45,000$ 54,181$ 50,000$ 30,956$ 55,000$ 5,000$ 10.00%

PILOT 8,421$ 11,500$ 11,334$ 11,500$ 4,878$ 10,000$ (1,500)$ -13.04%

Prior Year Collections 1,484,363$ 1,150,000$ 1,374,033$ 1,150,000$ 734,009$ 1,300,000$ 150,000$ 13.04%

1,492,784$ 1,206,500$ 1,439,548$ 1,211,500$ 769,843$ 1,365,000$ 153,500$ 12.67%

Total Property Taxes 52,587,567$ 54,168,180$ 54,457,594$ 55,826,921$ 29,948,470$ 57,505,015$ 1,678,094$ 3.01%

State Aid

State Aid for School 4,476,100$ 4,190,058$ 4,280,947$ 4,056,226$ 1,896,285$ 3,846,384$ (209,842)$ -5.17%

Sate Housing Aid 699,947$ 715,236$ 570,375$ 565,385$ 181,636$ 552,754$ (12,631)$ -2.23%

Hotel & Meal 288,994$ 312,663$ 302,751$ 306,555$ 197,146$ 332,650$ 26,095$ 8.51%

Pub Svc Corp 228,990$ 216,894$ 218,991$ 218,991$ 220,104$ 220,104$ 1,113$ 0.51%

MV Excise 94,646$ 94,646$ 94,049$ 94,646$ 94,049$ 94,646$ -$ 0.00%

MV Phase Out 207,499$ 257,122$ 267,041$ 372,002$ 186,597$ 577,168$ 205,166$ 55.15%

State Library Aid 113,853$ 114,736$ 114,736$ 113,429$ 60,228$ 116,067$ 2,638$ 2.33%

Muni Incentive -$ -$ -$ -$ -$ -$

6,110,029$ 5,901,355$ 5,848,890$ 5,727,234$ 2,836,045$ 5,739,773$ 12,539$ 0.22%

General Government

Tow n Clerk 694,766$ 667,030$ 786,515$ 683,383$ 433,449$ 722,500$ 39,117$ 5.72%

Tow n Clerk-Probate 28,593$ 40,000$ 25,911$ 29,000$ 10,840$ 30,000$ 1,000$ 3.45%

Tow n Clerk-Muni Court 2,098$ 3,000$ 2,982$ 4,000$ 1,431$ 3,000$ (1,000)$ -25.00%

Finance 112,754$ 10,000$ 105,168$ 106,250$ 43,662$ 106,250$ -$ 0.00%

Tax Collector 353,790$ 319,500$ 342,360$ 317,000$ 114,148$ 318,500$ 1,500$ 0.47%

Building Official 411,400$ 282,200$ 340,384$ 327,978$ 205,191$ 478,300$ 150,322$ 45.83%

Planning 38,824$ 41,000$ 41,761$ 41,000$ 13,228$ 41,000$ -$ 0.00%

1,642,225$ 1,362,730$ 1,645,081$ 1,508,611$ 821,949$ 1,699,550$ 190,939$ 12.66%

Revenue Summary

11

Revenue Summary (cont.)


Summary Actual Approved Actual Actual To Date Proposed $ Change % Change


Property Taxes

Public Safety

Police 292,539$ 230,700$ 252,246$ 264,100$ 71,108$ 256,100$ (8,000)$ -3.03%

Harbormaster 82,103$ 107,000$ 81,999$ 107,500$ 20,276$ 99,500$ (8,000)$ -7.44%

Fire 751,141$ 860,000$ 803,899$ 810,000$ 379,395$ 775,000$ (35,000)$ -4.32%

Fire- Prudence Island -$ -$

1,125,783$ 1,197,700$ 1,138,144$ 1,181,600$ 470,779$ 1,130,600$ (51,000)$ -4.32%

Public Works

Prudence Transfer Sta -$ 22,500$ 36,045$ 20,000$ 7,420$ 35,000$ 15,000$ 75.00%

-$ 22,500$ 36,045$ 20,000$ 7,420$ 35,000$ 15,000$ 75.00%

Recreation & Parks / Other

Recreation 54,321$ 21,775$ 76,294$ 85,020$ 104,773$ 126,500$ 41,480$ 48.79%

Miscellaneous 30,000$ 4,963$ -$ -$ -$ -$

54,321$ 51,775$ 81,257$ 85,020$ 104,773$ 126,500$ 41,480$ 48.79%

Total Municipal 2,822,329$ 2,634,705$ 2,900,527$ 2,795,231$ 1,404,921$ 2,991,650$ 196,419$ 7.03%

Rental & Investment & Others

Melville Pond Campground 68,135$ 66,627$ 67,982$ 75,000$ -$ 77,485$ 2,485$ 3.31%

Cell Tow ers 106,053$ 96,371$ 108,827$ 96,371$ 57,977$ 96,371$ -$ 0.00%

Glen Farm 19,358$ 26,000$ 30,860$ 39,000$ 7,450$ 41,626$ 2,626$ 6.73%

Farm Land -Agricultural -$ 861$ -$ 860$ -$ 932$ 72$ 8.37%

Coggeshall- (AICA) 19,100$ -$ -$ -$

Prudence Island Dock 8,237$ 7,626$ 7,604$ 7,626$ 3,802$ 7,626$ -$ 0.00%

Glen Park

Glen Manor House 290,171$ 286,458$ 132,320$ 270,000$ -$ 107,494$ (162,506)$ -60.19%

School SRO 46,000$ 40,000$ 40,000$ 40,000$ 5,000$ 40,000$ -$ 0.00%

Other Income -$ 25,000$ 25,000$ -$ -$ -$ -$

557,054$ 548,943$ 412,593$ 528,857$ 74,229$ 371,534$ (157,323)$ -29.75%

Total Revenue 62,076,979$ 63,253,183$ 63,619,603$ 64,878,243$ 34,263,665$ 66,607,971$ 1,729,728$ 2.67%

Revised 5/7/2020

12

Revenues: Taxes

Taxes: Tax revenue is the largest source of revenue for the Town of Portsmouth. Taxes have traditionally accounted for 86% of Portsmouth revenue. Tax revenue includes PILOT (payment in lieu of taxes) and Prorated, which are taxes “prorated” for the year. Prorated tax revenue is typical with new construction that is not completed within the same time frame as the town’s assessment date. Tax Rates: The town has two tax rates based on the classifications below:

1. Real Property Taxes a. Real Property (Residential and Commercial) b. Tangible Property (business equipment)

2. Motor Vehicles Rates are applied on the Net Assessed Value (NAV). The Gross Assessed Value is reduced by the Town of Portsmouth’s exemptions to determine the NAV. Portsmouth has multiple exemptions that are applied to property valuations. A list of property tax exemptions is available at the Tax Assessor’s Office.

Real Estate is assessed at 100% of value based on periodic revaluations performed by the Town Assessor’s Office. There are two types of revaluations: statistical, which are performed every 3 years, and a full revaluation that is performed every 9 years. A full revaluation was completed as of December 31, 2016. Portsmouth is currently in the process of a statistical revaluation that will be for December 31, 2019.

The General Assembly passed legislation two years ago which will phase out the Motor Vehicle Excise Tax. This year the exemption amount is $3,000 and the assessed value will be 85% of the previous 70% assessment ratio (equivalent to 59.8% of full retail value).

* It should be noted the Governor’s Budget is proposing an exemption amount of $2,800 and the assessed value would then be $87.5% of the previous 70% assessment ratio.

13

FY 2019 Rhode Island Tax Rate By Class of Property

14

15

Percentage of Net Assessed Values by Class

2015 ROLL 2016 ROLL 2017 ROLL 2018 ROLL 2019 ROLL 2020 ROLL

FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021

RESIDENTIAL

Town of Portsmouth 85.66% 86.50% 85.44% 85.94% 86.43% 87.61%

Statewide Average 73.53% 74.13% 73.13% 74.25% 74.82% 75.50%

COMMERCIAL



TANGILBE



MOTOR VEHICLES





16

Property Assessed Values History

P ro perty A ssessed Value B y Year 2017 R OLL 2018 R OLL 2019 R OLL 2020 R OLL

F Y 2018 F Y 2019 F Y 2020 F Y 2021

R esident ial- R eal P ro perty A ctual C ert if icat io n A ctual C ert if icat io n A ctual C ert if icat io n Estimated C ert if icat io n

Real Estate Residental $2,966,256,600 $2,974,423,000 $2,996,602,975 $3,403,854,575

Less : Exemptions ($73,862,472) ($73,510,075) ($71,345,568) ($80,882,098)

Net Assessed Value (NAV) $ 2,892,394,128 $ 2,900,912,925 $ 2,925,257,407 $ 3,322,972,477

Tax Rate per $1,000 $15.420 $15.974 $16.404 $15.08

Levy $44,600,736 $46,339,188 $47,985,935 $50,089,265

Estimated Collection Rate 97.90% 97.62% 97.59% 97.35%

C o mmerical-R eal P ro perty

Commerical Real Estate $310,305,465 $306,594,065 $306,286,565 $309,822,165

Less : Exemptions ($6,267,540) ($4,986,860) ($5,083,800) ($4,833,140)

Net Assessed Value (NAV) $ 304,037,925 $ 301,607,205 $ 301,202,765 $ 304,989,025

Tax Rate per $1,000 $15.420 $15.974 $16.404 $15.08

Levy $4,688,265 $4,817,874 $4,940,930 $4,597,710


T angible P ro perty T axes

Tangible Property Taxes $67,084,212 $72,235,787 $77,137,569 $96,736,886

Less : Exemptions $82,075 $85,177 $112,625 $0


Tax Base based on per $1,000

Tax Rate per $1,000 $15.420 $15.974 $16.404 $15.08

Levy $1,035,892 $1,155,421 $1,267,423 $1,458,309


T o tal P ro perty Gro ss Value $3,343,646,277 $3,353,252,852 $3,380,027,109 $3,810,413,626

T o tal P ro perty Exemptio ns ($80,047,937) ($78,411,758) ($76,316,743) ($85,715,238)

N et A ssessed Value P ro perty $3,263,598,340 $3,274,841,094 $3,303,710,366 $3,724,698,388

T ax R ate per $ 1,000 $15.420 $15.974 $16.404 $15.08

T o tal P ro perty Levy $50,324,686 $52,312,483 $54,194,288 $56,145,283

P ro perty T ax C ap - 4% $ 2,012,987 $ 2,092,499 $ 2,167,772

P ro perty T ax C ap - $ $ 52,337,674 $ 54,404,982 $ 56,362,060

A ctual P ro perty T ax % 3.30% 3.97% 3.60% 3.60%

A ctual P ro perty T ax Increase $ 1,606,696 $1,987,590 $1,881,806 $1,950,995

A ctual P ro perty T ax $52,312,483 $54,194,289 $56,145,283

17

Property Assessed Values History (cont.)

P ro perty A ssessed Value B y Year 2017 R OLL 2018 R OLL 2019 R OLL 2020 R OLL

F Y 2018 F Y 2019 F Y 2020 F Y 2021

M o to r Vehicle

Personal Property- Vehicles $167,269,965 $162,100,902 $158,639,126 $152,933,693

Less : Exemptions ($73,397,382) ($70,848,031) ($76,282,117) ($82,160,698)


Tax Rate per $1,000 $22.500 $22.500 $22.500 $22.500

Levy $2,112,097 $2,053,151 $1,852,949 $1,588,966


Projected Residential Tax Revenue $2,027,613 $1,915,693 $1,728,801 $1,482,506

Total Real Gross Value M V $167,269,965 $162,100,902 $158,639,126 $152,933,693

Total Real Exemptions M V ($73,397,382) ($70,848,031) ($76,282,117) ($82,160,698)

Net Assessed Value M V $93,872,583 $91,252,871 $82,357,009 $70,772,995

T ax R ate per $ 1,000 $22.500 $22.500 $22.500 $22.500

T o tal M o to r Vehicle Levy $2,112,133 $2,053,151 $1,852,949 $1,588,966

T o tal T ax Levy (M V and R eal) $52,436,820 $54,365,634 $56,047,237 $57,734,250

18

Revenue: Property Tax


Tax Assessor Actual Approved Actual Actual To Date Proposed $ Change % Change


General Property Taxes 49,094,699$ 52,312,483$ 51,046,928$ 54,194,288$ 27,687,490$ 56,145,283$ 1,950,995$ 3.60%

Motor Vehicle Taxes 2,000,084$ 2,053,151$ 1,971,117$ 1,852,949$ 1,491,137$ 1,588,966$ (263,983)$ -14.25%

Total Levy 51,094,783$ 54,365,634$ 53,018,045$ 56,047,237$ 29,178,627$ 57,734,248$ 1,687,011$ 3.01%

Allow ance-Uncollectible-Real -$ (1,266,495)$ -$ (1,307,678)$ -$ (1,487,783)$ (180,105)$ 13.77%

Allow ance-Uncollectible-MV -$ (137,459)$ -$ (124,138)$ -$ (106,451)$ 17,687$ -14.25%

Total Allow ance -$ (1,403,954)$ -$ (1,431,816)$ -$ (1,594,234)$ (162,418)$ 11.34%

Net Tax Revenue 51,094,783$ 52,961,680$ 53,018,045$ 54,615,421$ 29,178,627$ 56,140,015$ 1,524,594$ 2.79%

Prorated -$ 45,000$ 54,181$ 50,000$ 30,956$ 55,000$ 5,000$ 10.00%

PILOT 8,421$ 11,500$ 11,334$ 11,500$ 4,878$ 10,000$ (1,500)$ -13.04%

Prior Year Collections 1,484,363$ 1,150,000$ 1,374,033$ 1,150,000$ 734,009$ 1,300,000$ 150,000$ 13.04%

1,492,784$ 1,206,500$ 1,439,548$ 1,211,500$ 769,843$ 1,365,000$ 153,500$ 12.67%

Total 52,587,567$ 54,168,180$ 54,457,593$ 55,826,921$ 29,948,470$ 57,505,015$ 1,678,094$ 3.01%

Provisionally Approved 4/21/2020

19

Revenues: All Other

State Aid: State Aid is made up of revenue received from the State of Rhode Island. Portsmouth receives General State Aid-Educational (which

is used for the schools) and State Housing Aid. These resources are included in the State Aid Revenue line.

General Government: General government revenue is comprised of revenue from the Town Clerks Office, Finance Department, Building

Inspector, Planning Department and Tax Collector. The Town Clerk’s revenue consists mostly of revenue from licenses and court fees. The

Finance Department revenue is primarily derived from interest income. The Building Inspector Department and the Planning Department’s

revenue is from various inspection fees, filings, and permits. The Tax Collector’s revenue consists of tax liens, field cards and penalties and

interest.

Public Safety Revenue: Public safety revenue generated by the Police Department includes various permits, fines, and police detail. The Harbor

Master revenues consists of fees for morning and related fines. The Fire Department brings in revenue from the ambulance service they

provide.

Public Works Revenue: Public Works revenue is revenue generated by the Prudence Island Transfer Station.

Recreation Revenue: Recreation revenue is revenue created from Sandy Point Beach, Brown House, Summer Camp, and other miscellaneous

events organized by the Recreation Department.

Rental & Investment Revenue: This category of revenue includes Melville Pond Campground, Rental Income from the two cell towers, Glen

Farm, Prudence Island Dock and Glen Manor House Income.

20

Revenue: State Aid


State Aid Actual Approved Actual Actual To Date Proposed $ Change % Change


State Aid for School 4,476,100$ 4,190,058$ 4,280,947$ 4,056,226$ 1,896,285$ 3,846,384$ (209,842)$ -5.17%

State Housing Aid 699,947$ 715,236$ 570,375$ 565,385$ 181,636$ 552,754$ (12,631)$ -2.23%

Hotel & Meal 288,994$ 312,663$ 302,751$ 306,555$ 197,146$ 332,650$ 26,095$ 8.51%

Pub Svc Corp 228,990$ 216,894$ 218,991$ 218,991$ 220,104$ 220,104$ 1,113$ 0.51%

MV Excise 94,646$ 94,646$ 94,049$ 94,646$ 94,049$ 94,646$ -$ 0.00%

MV Phase Out 207,499$ 257,122$ 267,041$ 372,002$ 186,597$ 577,168$ 205,166$ 55.15%

State Library Aid 113,853$ 114,736$ 114,736$ 113,429$ 60,228$ 116,067$ 2,638$ 2.33%

Total 6,110,029$ 5,901,355$ 5,848,890$ 5,727,234$ 2,836,045$ 5,739,773$ 12,539$ 0.22%


21

Revenue: Town Clerk


Town Clerk Actual Approved Actual Actual To Date Proposed $ Change % Change


Beverage Licenses 38,932$ 42,030$ 48,211$ 46,233$ 43,065$ 43,000$ (3,233)$ -6.99%

Dog Lic. & Enforcement 24,666$ 15,000$ 15,283$ 16,500$ 11,597$ 15,500$ (1,000)$ -6.06%

RE Transfer Fees 409,930$ 375,000$ 491,616$ 378,750$ 250,453$ 410,000$ 31,250$ 8.25%

Recording Fees 183,330$ 200,000$ 179,616$ 200,000$ 107,078$ 200,000$ -$ 0.00%

Short-Term Rentals -$ -$ 7,700$ 3,000$ 10,407$ 10,000$ 7,000$ 233.33%

Tent License -$ -$ -$ -$ -$ -$

Amusement 767$ -$ 338$ 400$ 150$ (400)$ -100.00%

Other 37,143$ 35,000$ 43,751$ 38,500$ 10,699$ 44,000$ 5,500$ 14.29%

694,766$ 667,030$ 786,515$ 683,383$ 433,449$ 722,500$ 39,117$ 5.72%

Courts

Probate Receipts 28,593$ 40,000$ 25,911$ 29,000$ 10,840$ 30,000$ 1,000$ 3.45%

Municipal Court Fees 2,098$ 3,000$ 2,982$ 4,000$ 1,431$ 3,000$ (1,000)$ -25.00%-$

30,691$ 43,000$ 28,893$ 33,000$ 12,271$ 33,000$ -$ 0.00%

Total 725,457$ 710,030$ 815,408$ 716,383$ 445,720$ 755,500$ 39,117$ 5.46%


22

Revenue: Finance


Finance Actual Approved Actual Actual To Date Proposed $ Change % Change


Interest Income 106,812$ 10,000$ 100,950$ 100,000$ 38,782$ 100,000$ -$ 0.00%

Miscellaneous 5,692$ -$ 277$ 6,000$ 1,895$ 6,000$ -$ 0.00%

Auction 131$ -$ 772$ 150$ 168$ 150$ -$ 0.00%

Other 120$ -$ 3,170$ 100$ 2,817$ 100$ -$ 0.00%

Total 112,754$ 10,000$ 105,168$ 106,250$ 43,662$ 106,250$ -$ 0.00%


23

Revenue: Tax Collector


Tax Collector Actual Approved Actual Actual To Date Proposed $ Change % Change


Municipal Lien Fees 17,275$ 18,500$ 17,475$ 16,000$ 11,050$ 17,500$ 1,500$ 9.38%

Field Cards 7 Maps 1,115$ 1,000$ 1,398$ 1,000$ 490$ 1,000$ -$ 0.00%

Penalties / Interest 335,400$ 300,000$ 323,487$ 300,000$ 102,608$ 300,000$ -$ 0.00%

Total 353,790$ 319,500$ 342,360$ 317,000$ 114,148$ 318,500$ 1,500$ 0.47%


24

Revenue: Building Official


Building Official Actual Approved Actual Actual To Date Proposed $ Change % Change


Bldg. Inspections 266,569$ 186,200$ 223,378$ 203,712$ 143,716$ 334,400$ 130,688$ 64.15%

Electrical Inspections 53,339$ 35,400$ 39,583$ 42,374$ 20,093$ 49,500$ 7,126$ 16.82%

Mechanical Inspections 60,501$ 43,900$ 49,907$ 51,361$ 25,024$ 62,300$ 10,939$ 21.30%

Plumbing Inspections 21,650$ 16,700$ 12,187$ 11,413$ 7,989$ 19,600$ 8,187$ 71.73%

Radon Fees 66$ -$ 29$ -$ -$ -$

Demo / Solar Permits 9,275$ -$ 15,300$ 19,118$ 8,369$ 12,500$ (6,618)$ -34.62%

Total 411,400$ 282,200$ 340,384$ 327,978$ 205,191$ 478,300$ 150,322$ 45.83%


25

Revenue: Planning


Planning Actual Approved Actual Actual To Date Proposed $ Change % Change


Board of Review Filings 7,725$ 9,000$ 23,806$ 9,000$ 1,295$ 9,000$ -$ 0.00%

Road Inspections 24,489$ 20,000$ 13,365$ 20,000$ 7,022$ 20,000$ -$ 0.00%

Planning Board Filings 6,610$ 12,000$ 4,590$ 12,000$ 4,911$ 12,000$ -$ 0.00%

Recording Fees -$ -$ -$ -$ -$

Total 38,824$ 41,000$ 41,761$ 41,000$ 13,228$ 41,000$ -$ 0.00%


26

Revenue: Police


Police Actual Approved Actual Actual To Date Proposed $ Change % Change


Alarm Permits 12,260$ 10,500$ 10,250$ 10,500$ 160$ 10,000$ (500)$ -4.76%

VIN Fees 8,265$ 8,500$ 10,813$ 10,000$ 1,005$ 10,500$ 500$ 5.00%

Police Detail 150,566$ 80,000$ 124,519$ 120,000$ 28,003$ 110,000$ (10,000)$ -8.33%

Animal Control Fees 1,582$ 1,200$ 1,190$ 1,500$ 330$ 1,200$ (300)$ -20.00%

Parking Fines 1,385$ 1,000$ 1,555$ 1,100$ 270$ 1,100$ -$ 0.00%

EMA / Civic Defense -$ -$ -$ -$ -$ -$

Fingerprints 6,580$ 6,500$ 7,445$ 7,500$ 3,225$ 7,500$ -$ 0.00%

Police Reports 3,997$ 3,000$ 10,566$ 3,500$ 1,563$ 3,500$ -$ 0.00%

Traffic Fines 107,903$ 120,000$ 83,938$ 110,000$ 35,212$ 110,000$ -$ 0.00%

Permits, VCI -$ 1,970$ -$ 1,340$ 2,300$ 2,300$

Total 292,539$ 230,700$ 252,246$ 264,100$ 71,108$ 256,100$ (8,000)$ -3.03%


27

Revenue: Harbormaster


Harbormaster Actual Approved Actual Actual To Date Proposed $ Change % Change


Mooring Fees 81,493$ 106,000$ 80,024$ 106,000$ 19,326$ 98,000$ (8,000)$ -7.55%

Mooring Fines 610$ 1,000$ 1,975$ 1,500$ 950$ 1,500$ -$ 0.00%

Total 82,103$ 107,000$ 81,999$ 107,500$ 20,276$ 99,500$ (8,000)$ -7.44%


28

Revenue: Fire


Fire Actual Approved Actual Actual To Date Proposed $ Change % Change


Fire Marshall -$ 50,000$ -$ 50,000$ -$ -$ (50,000)$ -100.00%

Ambulance 739,078$ 800,000$ 801,107$ 750,000$ 378,378.00 775,000$ 25,000$ 3.33%

MV Mitigation 8,573$ 10,000$ -$ 10,000$ -$ -$ (10,000)$ -100.00%

Miscelaneous 3,490$ -$ 2,792$ -$ 1,017$ -$ -$

Total 751,141$ 860,000$ 803,899$ 810,000$ 379,395$ 775,000$ (35,000)$ -4.32%


29

Revenue: Prudence Island Transfer Station


Prudence Island Transfer Station Actual Approved Actual Actual To Date Proposed $ Change % Change


Sticker Sales -$ 22,500$ 36,045$ 20,000$ 7,420$ 35,000$ 15,000$ 75.00%

Total -$ 22,500$ 36,045$ 20,000$ 7,420$ 35,000$ 15,000$ 75.00%


30

Revenue: Recreation


Recreation Actual Approved Actual Actual To Date Proposed $ Change % Change


Sandy Point Beach 32,611$ 11,775$ 26,994$ 30,000$ 21,500$ 30,000$ -$ 0.00%

Recreation Fees 7,430$ 10,000$ 5,493$ 10,000$ 6,825$ 3,500$ (6,500)$ -65.00%

Summer Camp 14,280$ -$ 38,617$ 20,000$ 68,068$ 68,000$ 48,000$ 240.00%

Various Lessons -$ -$ 2,915$ 20$ -$ -$ (20)$ -100.00%

Brow n House -$ 2,275$ 24,000$ 7,905$ 24,000$ -$ 0.00%

Event Parking -$ 1,000$ 475$ 1,000$ -$ 0.00%

Total 54,321$ 21,775$ 76,294$ 85,020$ 104,773$ 126,500$ 41,480$ 65.81%


31

Revenue: Rental & Investment & Other


Rental & Investment & Other Actual Approved Actual Actual To Date Proposed $ Change % Change


Rental

Melville Pond Campground 68,135$ 66,627$ 67,982$ 75,000$ 77,485$ 2,485$ 3.31%

Cell Tow er- Crow n Castle 48,000$ 48,371$ 60,827$ 48,371$ 31,577$ 48,371$ -$ 0.00%

Cell Tow er- Cingular 58,053$ 48,000$ 48,000$ 48,000$ 26,400$ 48,000$ -$ 0.00%

174,187$ 162,998$ 176,809$ 171,371$ 57,977$ 173,856$ 2,485$ 1.45%

Glen Farm

Glen Farm-Equestrian -$ -$ -$ 8,000$ -$ 8,000$ -$ 0.00%

Glen Farm-Polo Field 15,120$ 16,000$ 17,785$ 16,000$ -$ 18,626$ 2,626$ 16.41%

Glen Farm-Special Events 4,238$ 10,000$ 13,075$ 15,000$ 7,450$ 15,000$ -$ 0.00%

19,358$ 26,000$ 30,860$ 39,000$ 7,450$ 41,626$ 2,626$ 6.73%

Other

Farm Land -Agricultural -$ 861$ -$ 860$ -$ 932$ 72$ 8.37%

Coggeshaw - (AICA) 19,100$ -$ -$ -$ -$ -$ -$

Prudence Island Dock 8,237$ 7,626$ 7,604$ 7,626$ 3,802$ 7,626$ -$ 0.00%

Glen Park -$ -$ -$ -$

Glenn Manor House 290,171$ 286,458$ 132,320$ 270,000$ -$ 107,494$ (162,506)$ -60.19%

School SRO 46,000$ 40,000$ 40,000$ 40,000$ 5,000$ 40,000$ -$ 0.00%

Other Income -$ 25,000$ 25,000$ -$ -$ -$ -$

363,508$ 359,945$ 204,924$ 318,486$ 8,802$ 156,052$ (162,434)$ -51.00%

Total 557,054$ 548,943$ 412,593$ 528,857$ 74,229$ 371,534$ (157,323)$ -29.75%

Revision Approved 5/11/2020 Revised 5/7/2020 Provisionally Approved 4/21/2020

32

Approved Actual To Date

Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change

FY 2018 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 FY 20 to FY 21 FY 20 to FY 21

General Government

Tow n Council 18,189$ 11,866$ 22,957$ 12,366$ 5,183$ 11,366$ (1,000)$ -8.09%

Tow n Administrator 266,877$ 278,900$ 273,843$ 298,231$ 152,384$ 309,725$ 11,494$ 3.85%

Tow n Clerk 336,149$ 308,401$ 291,206$ 324,673$ 157,412$ 366,925$ 42,252$ 13.01%

Canvassing 166,315$ 230,928$ 226,289$ 213,672$ 93,681$ 268,760$ 55,089$ 25.78%

Finance 855,116$ 780,671$ 758,690$ 787,531$ 535,490$ 808,989$ 21,458$ 2.72%

Human Resources 2,274,677$ 2,436,075$ 2,269,831$ 2,207,790$ 705,057$ 2,137,231$ (70,559)$ -3.20%

Legal 176,235$ 290,200$ 250,560$ 251,900$ 68,617$ 388,690$ 136,790$ 54.30%

Info Technology ( IT ) 175,984$ 161,000$ 239,018$ 221,462$ 41,581$ 215,667$ (5,795)$ -2.62%

Tax / Assessor 496,715$ 563,399$ 568,501$ 584,751$ 339,435$ 531,201$ (53,550)$ -9.16%

Planning 313,373$ 351,669$ 371,423$ 383,994$ 209,681$ 375,773$ (8,220)$ -2.14%


Planning Board 36,476$ 32,052$ 42,713$ 32,692$ 18,003$ 37,642$ 4,951$ 15.14%

Economic Dev 28,875$ 31,000$ 31,830$ 43,798$ 25,458$ 42,532$ (1,266)$ -2.89%

5,447,724$ 5,807,159$ 5,654,648$ 5,680,368$ 2,516,435$ 5,838,516$ 158,148$ 2.78%

Public Safety

Police 5,619,791$ 5,971,731$ 5,831,509$ 6,300,873$ 3,203,628$ 6,772,864$ 471,992$ 7.49%

Prudence Safety Officer 106,804$ 112,340$ 107,420$ 101,444$ 52,395$ 113,741$ 12,297$ 12.12%

Animal Control 106,995$ 114,794$ 112,334$ 116,550$ 56,761$ 119,393$ 2,843$ 2.44%

Harbormaster 77,849$ 89,680$ 75,401$ 105,860$ 44,451$ 104,318$ (1,542)$ -1.46%

Fire 6,246,496$ 6,076,142$ 6,102,715$ 6,566,783$ 3,122,776$ 6,923,081$ 356,298$ 5.43%

Prudence Fire -$ -$ -$ -$ -$ -$ -$

Fire-EMA -$ -$ -$ 8,500$ 3,141$ 9,500$ 1,000$ 11.76%

12,157,935$ 12,364,687$ 12,229,379$ 13,200,009$ 6,483,152$ 14,042,897$ 842,887$ 6.39%

Public Works

Department Public Works 2,339,496$ 2,649,721$ 2,477,194$ 2,746,189$ 1,343,502$ 2,801,875$ 55,685$ 2.03%

DPW: Snow Removal 260,651$ 174,279$ 169,000$ 175,764$ 66,657$ 175,764$ -$ 0.00%

DPW: Road Improv 756,179$ 600,000$ 600,000$ 700,000$ 51,785$ 825,000$ 125,000$ 17.86%

3,356,326$ 3,424,000$ 3,246,194$ 3,621,953$ 1,461,944$ 3,802,639$ 180,685$ 4.99%

Prudence Transfer Station 107,117$ 136,950$ 13,065$ 104,895$ 46,355$ 114,971$ 10,076$ 9.61%

3,463,443$ 3,560,950$ 3,259,259$ 3,726,848$ 1,508,299$ 3,917,610$ 190,761$ 5.12%

Recreation & Parks

Recreation 104,501$ 131,667$ 102,433$ 209,678$ 105,461$ 208,411$ (1,267)$ -0.60%

Glen Park 8,512$ 8,100$ 6,657$ 8,100$ 3,893$ 8,200$ 100$ 1.23%

Melville Park 6,872$ 11,500$ 3,974$ 11,500$ 3,723$ 13,950$ 2,450$ 21.30%

119,885$ 151,267$ 113,064$ 229,278$ 113,077$ 230,561$ 1,283$ 0.56%

Municipal Sub Total 21,188,987$ 21,884,063$ 21,256,350$ 22,836,504$ 10,620,963$ 24,029,584$ 1,193,080$ 5.22%

Expenditures: Summary


33




Civic Support

Portsmouth Free Public Library 504,900$ 514,589$ 514,589$ 524,880$ 262,440$ 528,753$ 3,873$ 0.74%

Portsmouth Historical Society 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ -$ 0.00%

Portsmouth Senior Center 80,000$ 80,000$ 80,000$ 90,000$ 45,000$ 84,000$ (6,000)$ -6.67%

Portsmouth Sr Citizens Bus 950$ 2,000$ 2,000$ 2,000$ -$ -$ (2,000)$ -100.00%

Portsmouth Prevention Coalition 31,696$ 31,696$ 31,696$ 31,696$ -$ 31,696$ -$ 0.00%

CFP Arts, Wellness -$ -$ -$ 20,825$ 10,412$ 5,000$ (15,825)$ -75.99%

Clean Ocean Access -$ -$ -$ 2,000$ 2,000$ 2,000$ -$ 0.00%

Eastern RI Conservation -$ -$ -$ 1,000$ 1,000$ 1,000$ -$ 0.00%

NCC Mental Health 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ -$ 0.00%

Prudence Island School Foundation -$ -$ -$ -$ -$ 59,383$ 59,383$

Dr. Martin King Community Center -$ -$ -$ -$ -$ 2,000$ 2,000$

Meals on Wheels -$ -$ -$ -$ -$ 1,000$ 1,000$

SIREN Women's Cooperative -$ -$ -$ -$ -$ -$ -$

Wildlife Rehab Assoc of RI (WRARI) -$ -$ -$ -$ -$ -$ -$

Portsmouth Art Guild -$ -$ -$ -$ -$ -$ -$

Be Great for Nate Inc. -$ -$ -$ -$ -$ 3,000$ 3,000$

ERICD-Prudence Conservancy -$ -$ -$ -$ -$ -$ -$

Civic Support Sub-total 627,546$ 638,285$ 638,285$ 682,401$ 330,852$ 727,832$ 45,431$ 6.66%

* State Library Aid 113,853$ 114,736$ 114,736$ 113,853$ -$ 116,092$ 2,239$ 1.97%

Civic Support w / State Library Aid 741,399$ 753,021$ 753,021$ 796,254$ 330,852$ 843,924$ 47,670$ 5.99%

Prudence Volunteer Fire Dept 168,800$ 168,800$ 168,800$ 170,540$ 85,270$ 184,302$ 13,762$ 8.07%

Total Civic Support 910,199$ 921,821$ 921,821$ 966,794$ 416,122$ 1,028,226$ 61,432$ 6.35%

Non Core Function

Melville Campground (4,022)$ -$ -$ -$ -$ -$ -$

Glen Manor House -$ -$ -$ -$ -$ -$ -$

Total Non Core (4,022)$ -$ -$ -$ -$ -$ -$

Debt Service

Bond Debt-School -$ 658,448$ 648,206$ 548,768$ 102,231$ 566,152$ 17,384$ 3.17%

Bond Debt-Tow n * 2,474,340$ 2,245,893$ 2,259,614$ 2,101,464$ 586,170$ 2,029,404$ (72,060)$ -3.43%

Total Bond 2,474,340$ 2,904,341$ 2,907,820$ 2,650,232$ 688,401$ 2,595,556$ (54,676)$ -2.06%

Expenditures: Summary (cont.)


34

Expenditures: Summary (cont.)





Other Items

CIP

Tow n Capital Improvement Plan (CIP) 139,051$ 346,423$ 346,423$ 425,931$ 74,288$ -$ (425,931)$ -100.00%

(CIP)-reclass to Police budget (80,685)$ 80,685$

(CIP)-reclass to Fire budget (66,974)$ 66,974$

(CIP)-reclass to DPW budget (50,110)$ 50,110$

Total CIP 139,051$ 346,423$ 346,423$ 228,162$ 74,288$ -$ (228,162)$

Other

CIP Fund Balance (Warrant Debt) -$ 50,000$ 50,000$ -$ -$ -$ -$

OPEB 50,000$ 25,000$ 25,000$ 25,000$ -$ 25,000$ -$ 0.00%

Bond Interest-Septic Loan 54,924$ 53,871$ 53,871$ 47,876$ 44,172$ 46,940$ (936)$ -1.96%

Fund Balance 527,374$ 2,117$ 922,730$ 6,800$ -$ -$ (6,800)$ -100.00%

Transfers / Add'l costs increase (65,000)$ -$ 2,442$ -$ -$ (2,442)$ -100.00%

Open Space Reserve Fund -$ -$ -$ -$ 10,000$ 10,000$

Contingency 150,000$ 29,251$ 8,399$ 29,382$ -$ 255,926$ 226,544$ 771.03%

Total Other 717,298$ 160,239$ 1,060,000$ 111,500$ 44,172$ 337,866$ 226,366$ 203.02%

Total Municipal 25,425,853$ 26,216,887$ 26,492,414$ 26,793,192$ 11,843,946$ 27,991,232$ 1,198,040$ 4.47%

School Department

Local Appropriations 32,048,768$ 32,988,238$ 32,988,243$ 33,590,691$ 16,747,063$ 34,570,876$ 980,185$ 2.92%

Health Care Reduction -$ (142,000)$ (142,000)$ (96,565)$ -$ -$ 96,565$

Tow n Appropriation 32,048,768$ 32,846,238$ 32,846,243$ 33,494,126$ 16,747,063$ 34,570,876$ 1,076,750$ 3.21%

School Capital 797,565$ -$ -$ 534,700$ -$ 200,000$ (334,700)$ -62.60%

Other Funding Source (574,367)$ -$ -$ -$ -$ -$ -$

Total Town Appropriation 32,271,966$ 32,846,238$ 32,846,243$ 34,028,826$ 16,747,063$ 34,770,876$ 742,050$ 2.18%

State Aid 4,476,100$ 4,190,058$ 4,280,947$ 4,056,226$ 1,896,285$ 3,845,864$ (210,362)$ -5.19%

Total School Funding 36,748,066$ 37,036,296$ 37,127,190$ 38,085,052$ 18,643,348$ 38,616,740$ 531,688$ 1.40%

Total Budget 62,173,919$ 63,253,183$ 63,619,604$ 64,878,244$ 30,487,294$ 66,607,971$ 1,729,727$ 2.67%

* Pass through (in revenue and expense)

* Bond Debt Service for Transfer Station reflected in respective Enterprise Fund

35

Expenditures: Town Council

Expenditures: Approved Actual To Date

Town Council Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Personnel Expenditures

Salaries

Tow n Council 8,555$ 8,700$ 9,392$ 8,700$ 4,350$ 8,700$ -$ 0.00%

8,555$ 8,700$ 9,392$ 8,700$ 4,350$ 8,700$ -$ 0.00%

Benefits

Payroll Taxes 654$ 666$ 718$ 666$ 333$ 666$ (0)$ -0.07%

654$ 666$ 718$ 666$ 333$ 666$ (0)$ -0.07%

9,210$ 9,366$ 10,110$ 9,366$ 4,683$ 9,366$ (0)$ 0.00%

Operations

Postage & Misc 232$ 1,000$ 761$ 1,000$ -$ -$ (1,000)$ -100.00%

Advertising -$ -$ 6,080$ -$ -$ -$ -$

Post Prom -$ 500$ 1,000$ 1,000$ -$ 1,000$ -$ 0.00%

Portsmouth Education Foundation -$ -$ -$ -$ -$ 500$ 500$

Contingency 8,747$ 1,000$ 5,006$ 1,000$ 500$ 500$ (500)$ -50.00%

8,979$ 2,500$ 12,847$ 3,000$ 500$ 2,000$ (1,000)$ -33.33%

Total 18,189$ 11,866$ 22,957$ 12,366$ 5,183$ 11,366$ (1,000)$ -8.09%


36


Town Administrator Actual Approved Actual 7/1/19-12/31/19 Proposed $ Increase % Change



Salaries

Administrator 121,823$ 128,112$ 129,394$ 130,674$ 65,337$ 133,288$ 2,614$ 2.00%

Admin Assistant 74,328$ 72,204$ 72,204$ 73,649$ 36,824$ 75,122$ 1,473$ 2.00%

Car Allow ance 3,600$ 4,800$ 4,800$ 4,800$ 2,400$ 4,800$ -$ 0.00%

Longevity 7,079$ 7,220$ 7,220$ 7,365$ 7,365$ 7,512$ 147$ 2.00%

* Health Care Waivers -$ -$ -$ 5,000$ -$ 5,000$ -$ 0.00%

Overtime 1,544$ 1,700$ 3,853$ 1,700$ -$ 1,700$ -$ 0.00%

Stipend -$ -$ -$ -$ -$ 4,500$ 4,500$

208,374$ 214,036$ 217,471$ 223,188$ 111,926$ 231,922$ 8,734$ 3.91%

Benefits

Health 20,560$ 23,693$ 20,061$ 20,530$ 10,386$ 20,729$ 199$ 0.97%

Dental -$ -$ -$ 2,121$ 1,060$ 2,079$ (42)$ -1.98%

Flexible Spending Account (FSA) -$ -$ -$ 500$ -$ 1,000$ 500$ 100.00%

Cost Share -$ (4,168)$ -$ (3,079)$ -$ (3,109)$ (30)$ -0.99%

Payroll Taxes 15,414$ 17,930$ 16,820$ 16,838$ 8,449$ 16,891$ 53$ 0.32%

** Life Insurance -$ -$ -$ 704$ 345$ 704$ -$ 0.00%

Pension: 401 16,277$ 20,109$ 16,706$ 20,511$ 8,762$ 21,087$ 576$ 2.81%

52,251$ 57,564$ 53,587$ 58,125$ 29,002$ 59,380$ 1,255$ 2.16%

260,625$ 271,600$ 271,058$ 281,313$ 140,928$ 291,303$ 9,990$ 3.55%

* Health Care w aivers previously show n in Health & Dental Costs.

** Life insurance benefit moved to respective departments

Operations

Office Supplies 1,251$ 1,200$ 946$ 1,500$ 639$ 1,500$ -$ 0.00%

Copier 3,221$ 6,000$ 1,813$ 6,000$ 1,278$ 4,000$ (2,000)$ -33.33%

Postage & Misc 334$ 100$ 26$ 100$ -$ 100$ -$ 0.00%

Travel -$ -$ -$ -$ -$ -$ -$

*** Dues & Reference 1,445$ -$ -$ 9,318$ 9,539$ 9,686$ 368$ 3.95%

Lease: Prop. '21-Security 3,136$

6,251$ 7,300$ 2,785$ 16,918$ 11,456$ 18,422$ 1,504$ 8.89%

Total 266,877$ 278,900$ 273,843$ 298,231$ 152,384$ 309,725$ 11,494$ 3.85%

*** Dues & Subscriptions moved back to respective departments

Expenditures: Town Administrator

Provisionally Approved 4/22/2020 Revised 4/14/2020

37


Town Clerk Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Tow n Clerk 71,817$ 77,582$ 77,583$ 79,135$ 39,567$ 80,718$ 1,583$ 2.00%

Deputy Clerk (Eliminated) -$ -$ -$ 61,200$ -$ -$ (61,200)$ -100.00%

Clerk (1) 58,237$ 29,362$ 59,495$ 59,495$

Clerk (2) 129,486$ 105,573$ 47,071$ 54,965$ 26,052$ 59,495$ 4,530$ 8.24%

Clerk (3) TBH (Delay 6 Months) -$ -$ -$ -$ -$ 23,799$ 23,799$

Longevity -$ -$ -$ -$ -$ -$ -$

Overtime/Temp 9,158$ 4,000$ 4,512$ 450$ 1,466$ 3,100$ 2,650$ 588.89%

210,461$ 187,155$ 187,403$ 195,750$ 96,447$ 226,607$ 30,857$ 15.76%

Benefits

Health 38,879$ 40,517$ 30,924$ 36,428$ 18,275$ 36,781$ 353$ 0.97%

Dental 1,841$ 919$ 1,811$ (30)$ -1.63%

Flexible Spending Account (FSA) 1,500$ -$ 1,500$ -$ 0.00%

Cost Share (7,395)$ -$ (1,590)$ (5,591)$ (4,001)$ -251.64%

Payroll Taxes 15,263$ 13,752$ 13,505$ 14,853$ 7,048$ 16,908$ 2,055$ 13.84%

* Life Insurance -$ -$ -$ 1,056$ 518$ 1,056$ 0$ 0.03%

Pension (401) 17,478$ 18,122$ 16,088$ 19,180$ 8,874$ 20,018$ 838$ 4.37%

71,620$ 64,996$ 60,517$ 73,268$ 35,634$ 72,483$ (785)$ -1.07%

282,080$ 252,151$ 247,920$ 269,018$ 132,081$ 299,090$ 30,072$ 11.18%

* Life insurance benefit moved to respective departments

Expenditures: Town Clerk


38

Expenditures: Town Clerk (cont.)


Town Clerk Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Operations

Office Supplies 8,102$ 1,500$ 5,248$ 1,500$ 2,082$ 4,000$ 2,500$ 166.67%

Postage & Misc 731$ 750$ 1,371$ 750$ -$ 1,300$ 550$ 73.33%

**Dues & Subscriptions 660$ -$ -$ 340$ 355$ 360$ 20$ 5.88%

Advertising 1,055$ 2,000$ 1,642$ 2,000$ 1,400$ 6,000$ 4,000$ 200.00%

Travel 634$ -$ -$ 100$ 203$ 200$ 100$ 100.00%

***Training / CPE -$ -$ 365$ 150$ 1,840$ 1,800$ 1,650$ 1100.00%

E-Permitting -$ 1,500$ -$ 1,700$ -$ 1,970$ 270$ 15.88%

Codification 6,866$ 5,000$ 1,195$ 3,000$ -$ 3,000$ -$ 0.00%

Land Evidence 20,886$ 33,000$ 22,709$ 25,000$ 7,833$ 25,000$ -$ 0.00%

Dog Licenses 3,263$ 3,800$ 1,128$ 3,405$ -$ 3,405$ -$ 0.00%

Probate Advertising -$ -$ 2,778$ -$ -$ 2,500$ 2,500$

Probate Supplies 5,270$ 2,000$ 338$ 2,000$ -$ -$ (2,000)$ -100.00%

Probate Judge 2,000$ 2,000$ 2,000$ 2,000$ -$ 2,000$ -$ 0.00%

Municipal Judge 2,250$ 4,500$ 4,500$ 4,500$ -$ 4,500$ -$ 0.00%

Municipal Court 2,352$ 200$ 12$ 210$ 2,738$ 2,800$ 2,590$ 1233.33%

ST Rental Compliance -$ -$ -$ 9,000$ 8,880$ 9,000$ -$ 0.00%

54,069$ 56,250$ 43,286$ 55,655$ 25,331$ 67,835$ 12,180$ 21.88%

Total 336,149$ 308,401$ 291,206$ 324,673$ 157,412$ 366,925$ 42,252$ 13.01%

**Dues & Subscriptions moved back to respective departments

***Training / CPE moved back to respective departments


39


Canvassing Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Registrar 62,843$ 66,575$ 66,575$ 67,907$ 33,953$ 69,266$ 1,359$ 2.00%

Clerks (1) 45,102$ 51,468$ 51,358$ 58,328$ 29,032$ 59,495$ 1,167$ 2.00%

Longevity -$ -$ -$ -$ -$ -$ -$

DPW -$ -$ -$ -$ -$ 3,000$ 3,000$

Police Detail -$ 3,000$ 2,012$ 1,500$ -$ 6,000$ 4,500$ 300.00%

Overtime/Temp 935$ 5,000$ 6,378$ 5,000$ -$ 7,000$ 2,000$ 40.00%

108,881$ 126,043$ 126,323$ 132,735$ 62,985$ 144,761$ 12,026$ 9.06%

Benefits

Health 26,801$ 32,261$ 23,117$ 28,479$ 14,289$ 28,755$ 276$ 0.97%

Dental -$ -$ 2,354$ 2,122$ 1,060$ 2,080$ (42)$ -1.98%

Flexible Spending Account (FSA) -$ -$ -$ 1,000$ -$ 1,000$ -$ 0.00%

Cost Share -$ (5,782)$ -$ (5,696)$ -$ (4,376)$ 1,320$ 23.17%

Payroll Taxes 7,985$ 9,201$ 10,295$ 9,719$ 4,711$ 10,739$ 1,020$ 10.50%

* Life Insurance -$ -$ -$ 704$ 345$ 704$ 0$ 0.03%

Pension 401 10,103$ 11,805$ 10,766$ 12,624$ 5,718$ 13,437$ 813$ 6.44%

44,889$ 47,485$ 46,532$ 48,952$ 26,123$ 52,339$ 3,388$ 6.92%

153,770$ 173,528$ 172,855$ 181,687$ 89,108$ 197,100$ 15,414$ 8.48%


Operations

Office Supplies 1,681$ 1,500$ 1,284$ 1,800$ 218$ 1,800$ -$ 0.00%

Copier & IT 864$ 1,000$ -$ 1,000$ 432$ 1,000$ -$ 0.00%

Postage & Misc 2,309$ 2,500$ 2,028$ 2,500$ -$ 2,500$ -$ 0.00%

Printing 477$ 2,200$ 3,796$ 2,000$ -$ 3,000$ 1,000$ 50.00%

** Dues & Subscriptions -$ -$ 155$ 120$ 85$ 400$ 280$ 233.33%

*** Training / CPE -$ -$ -$ -$ -$ -$ -$

Advertising 118$ 3,700$ 3,381$ 2,815$ -$ 5,500$ 2,685$ 95.38%

Travel 505$ 750$ 966$ 800$ 412$ 1,000$ 200$ 25.00%

Board Members 1,250$ 1,250$ 1,250$ 1,500$ 625$ 1,500$ -$ 0.00%

Election Exp 2,573$ 21,000$ 20,667$ 9,000$ 1,019$ 28,560$ 19,560$ 217.33%

Temp Assistance 2,767$ 22,000$ 19,287$ 9,500$ 1,782$ 25,000$ 15,500$ 163.16%

Custodian -$ 500$ 120$ 200$ -$ 400$ 200$ 100.00%

Rent/Polling Sites -$ 1,000$ 500$ 750$ -$ 1,000$ 250$ 33.33%-$

12,545$ 57,400$ 53,434$ 31,985$ 4,573$ 71,660$ 39,675$ 124.04%

Total 166,315$ 230,928$ 226,289$ 213,672$ 93,681$ 268,760$ 55,089$ 25.78%

** Dues & Subscriptions moved back to respective departments

*** Training / CPE moved back to respective departments

Expenditures: Canvassing


40

Expenditures: Finance


Finance Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change Change %

FY 2018 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 F 20 to FY 21 FY 20 to FY 21


Salaries

Director 95,196$ 95,000$ 90,000$ 102,000$ 51,000$ 104,040$ 2,040$ 2.00%

Deputy 74,909$ 76,407$ 55,249$ 78,000$ 39,000$ 79,560$ 1,560$ 2.00%

Clerk 102,046$ 57,184$ 57,184$ 58,328$ 29,164$ 59,495$ 1,167$ 2.00%

Longevity 3,905$ 4,003$ 9,721$ 4,083$ 4,789$ 4,165$ 82$ 2.00%

* Health Care Waivers -$ -$ 5,000$ -$ -$ (5,000)$ -100.00%

Overtime/Temp/Seasonal 1,298$ 1,000$ 16,072$ 15,000$ 11,978$ -$ (15,000)$ -100.00%

277,353$ 233,594$ 228,226$ 262,411$ 135,931$ 247,260$ (15,151)$ -5.77%

Benefits

Health 59,924$ 56,038$ 29,800$ 28,479$ 24,556$ 49,484$ 21,005$ 73.76%

Dental -$ -$ 1,951$ 2,511$ 919$ 2,465$ (46)$ -1.83%

Flexible Spending Account (FSA) -$ -$ 150$ 1,000$ -$ 1,500$ 500$ 50.00%

Cost Share -$ (7,534)$ -$ (1,750)$ -$ (7,168)$ (5,418)$ -309.60%

Payroll Taxes 24,072$ 18,262$ 16,043$ 19,941$ 10,122$ 18,523$ (1,418)$ -7.11%

** Life Insurance -$ -$ -$ 1,056$ 518$ 1,056$ -$ 0.00%

Pension 401 27,340$ 22,531$ 21,746$ 23,383$ 12,469$ 24,050$ 667$ 2.85%

111,336$ 89,297$ 69,690$ 74,620$ 48,584$ 89,910$ 15,290$ 20.49%

388,690$ 322,891$ 297,916$ 337,031$ 184,515$ 337,170$ 139$ 0.04%




41

Expenditures: Finance (cont.)


Finance Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change Change %

FY 2018 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 F 20 to FY 21 FY 20 to FY 21

Operations

Office Supplies 8,624$ 1,500$ 2,014$ 1,500$ 595$ 1,500$ -$ 0.00%

Postage & Misc 2,233$ 2,100$ 1,530$ 2,100$ -$ 1,200$ (900)$ -42.86%

*** Dues & Subscriptions -$ -$ 3,170$ -$ -$ 540$ 540$

Advertising 5,005$ 500$ 768$ -$ -$ 300$ 300$

Travel 15$ -$ -$ 1,100$ -$ 1,100$ -$ 0.00%

**** Training / CPE -$ -$ -$ 2,500$ -$ 2,550$ 50$ 2.00%

Telephone (all) 76,960$ 62,500$ 67,181$ 62,500$ 25,553$ 60,500$ (2,000)$ -3.20%

***** Community Notif ication 4,499$ 7,500$ 4,499$ -$ -$ -$ -$

Auditing 22,000$ 22,640$ 22,640$ 24,300$ -$ 22,000$ (2,300)$ -9.47%

Professional Services 34,874$ 10,000$ 10,023$ 10,000$ 750$ 10,000$ -$ 0.00%

①Lease: IT '16 30,551$ 31,124$ 30,547$ -$ -$ -$ -$

Liability & Prop Ins 318,884$ 303,416$ 318,259$ 330,000$ 335,124$ 360,929$ 30,929$ 9.37%

Claims Expense 10,101$ 15,000$ (7,135)$ 15,000$ (11,624)$ 10,000$ (5,000)$ -33.33%

Insurance Deductibles -$ -$ 3,427$ -$ -$ -$ -$

Emergency Asst 596$ 500$ 485$ 500$ 228$ 500$ -$ 0.00%

Transfer to Transfer Station (50,000)$ -$ -$ -$ -$ -$ -$

Payroll Processings -$ -$ -$ -$ -$ -$ -$

Miscellaneous 2,085$ 1,000$ 3,366$ 1,000$ 349$ 700$ (300)$ -30.00%

466,427$ 457,780$ 460,774$ 450,500$ 350,975$ 471,819$ 21,319$ 4.73%

Total 855,116$ 780,671$ 758,690$ 787,531$ 535,490$ 808,989$ 21,458$ 2.72%


**** Training / CPE moved back to respective departments

***** Community Notif ication moved to police department


42

Expenditures: Human Resources


Human Resources Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Director 74,926$ 76,000$ 95,000$ 98,838$ 49,419$ 100,815$ 1,977$ 2.00%

Clerk -$ 62,800$ 57,184$ 58,328$ 29,164$ 59,495$ 1,167$ 2.00%

Longevity -$ -$ -$ -$ -$ -$

* Health Care Waivers -$ -$ -$ 5,000$ -$ -$ (5,000)$ -100.00%

Overtime 6,035$ 1,000$ 711$ -$ -$ 1,850$ 1,850$

80,961$ 139,800$ 152,895$ 162,166$ 78,583$ 162,160$ (6)$ 0.00%

Benefits

Health 4,076$ 34,612$ 30,700$ 20,530$ 25,254$ 28,755$ 8,225$ 40.06%

Dental -$ -$ 2,256$ 2,122$ 1,060$ 2,080$ (42)$ -1.98%


Cost Share -$ (6,252)$ -$ (4,106)$ -$ (3,985)$ 121$ 2.95%

Payroll Taxes 11,922$ 12,627$ 26,275$ 12,092$ 10,144$ 12,100$ 8$ 0.07%

** Life Insurance -$ -$ -$ 704$ 432$ 704$ -$ 0.00%

Pension 401 -$ 15,543$ 11,295$ 15,281$ 6,287$ 15,927$ 646$ 4.23%

15,998$ 56,530$ 70,526$ 47,623$ 43,177$ 56,581$ 8,958$ 18.81%

96,959$ 196,330$ 223,421$ 209,789$ 121,760$ 218,741$ 8,952$ 4.27%


** Life insurance benefit moved to respective departments, life insurance show n in operations is for retirees


43

Expenditures: Human Resources (cont.)


Human Resources Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Operations

Office Supplies 864$ 1,000$ 1,150$ 1,500$ 335$ 1,500$ -$ 0.00%

Postage & Misc 413$ 650$ 393$ 700$ -$ 700$ -$ 0.00%

*** Dues & Subscriptions 10,294$ 15,425$ 10,345$ -$ 249$ 700$ 700$

Advertising 4,486$ 20,000$ 2,823$ 15,000$ 350$ 3,000$ (12,000)$ -80.00%

Travel 166$ -$ -$ -$ 15$ -$ -$

**** Training / CPE 21,081$ 20,000$ 10,116$ -$ 1,119$ 2,000$ 2,000$

Payroll Processing -$ 25,000$ 27,163$ 25,000$ 11,286$ 2,100$ (22,900)$ -91.60%

Professional Services 17,697$ 4,000$ 5,400$ 4,000$ 1,800$ 5,000$ 1,000$ 25.00%

Employee Asst Program 1,908$ 2,000$ 1,908$ 2,000$ 1,908$ 2,000$ -$ 0.00%

Pre Employment Testing 16,610$ 12,000$ 18,127$ 14,000$ 17,118$ 14,000$ -$ 0.00%

Vaccine Program -$ -$ -$ 2,000$ -$ 2,000$ -$ 0.00%

Vision Care 5,045$ 4,000$ 5,313$ 5,500$ 5,529$ 6,200$ 700$ 12.73%

Workers Comp Ins 162,383$ 170,000$ 196,571$ 180,000$ 163,043$ 177,400$ (2,600)$ -1.44%

Health Savings Acct - Retirees -$ -$ -$ -$ 45,500$ 45,500$ 45,500$

Ins Fund (Public Safety) 11,032$ 40,000$ 24,809$ 20,000$ 25,549$ 20,000$ -$ 0.00%

***** Life Insurance 41,199$ 40,000$ 38,468$ -$ -$ -$ -$

Tow n Hall Pension 567,346$ 549,301$ 535,839$ 549,301$ 271,589$ 563,121$ 13,820$ 2.52%

OPEB 998,591$ 1,141,369$ 1,001,375$ 1,022,000$ -$ 1,015,195$ (6,805)$ -0.67%

Retirement Contingency 312,009$ 190,000$ 161,553$ 150,000$ 37,907$ 55,074$ (94,926)$ -63.28%

Unemployment 6,597$ 5,000$ 5,057$ 7,000$ -$ 3,000$ (4,000)$ -57.14%

2,177,719$ 2,239,745$ 2,046,410$ 1,998,001$ 583,297$ 1,918,490$ (79,511)$ -3.98%

Total 2,274,677$ 2,436,075$ 2,269,831$ 2,207,790$ 705,057$ 2,137,231$ (70,559)$ -3.20%




44

Expenditures: Legal


Legal Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Operations

Tow n Solicitor 123,890$ 120,000$ 129,665$ 122,400$ 55,178$ 132,600$ 10,200$ 8.33%

Asst Solicitor Prosecution -$ 20,000$ 68,205$ 18,500$ -$ 18,870$ 370$ 2.00%

Labor Issues 33,917$ 25,000$ 33,095$ 17,000$ 665$ 17,340$ 340$ 2.00%

Labor Attorney 3,278$ 35,000$ -$ 30,000$ 7,049$ 30,600$ 600$ 2.00%

Other/Subcontracted Serv. 15,150$ 15,000$ 19,595$ 14,000$ 5,725$ 14,280$ 280$ 2.00%

Reserve For Claims -$ 75,200$ - 50,000$ -$ 175,000$ 125,000$ 250.00%

Total 176,235$ 290,200$ 250,560$ 251,900$ 68,617$ 388,690$ 136,790$ 54.30%


45

Expenditures: Information Technology (IT)


Information Technology Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change Change %


Operations

Softw are & Licenses 47,947$ 70,000$ 89,591$ 128,462$ 9,750$ 97,000$ (31,462)$ -24.49%

IT Services 124,540$ 65,500$ 78,429$ 78,000$ 30,173$ 78,000$ -$ 0.00%

Lease: Proposed '21 35,267$

IT Equipment 3,498$ 25,500$ 70,998$ 15,000$ 1,658$ 5,400$ (9,600)$ -64.00%

Total 175,984$ 161,000$ 239,018$ 221,462$ 41,581$ 215,667$ (5,795)$ -2.62%


46

Expenditures: Tax


Tax Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Collector/Assessor 75,300$ 82,775$ 82,775$ 84,432$ 42,216$ 86,121$ 1,689$ 2.00%

Staff 223,156$ 228,735$ 228,735$ 233,312$ 107,952$ 226,082$ (7,230)$ -3.10%

Longevity 20,084$ 20,586$ 26,915$ 27,492$ 17,576$ 22,092$ (5,400)$ -19.64%

* Health Care Waivers -$ -$ -$ 5,000$ -$ 10,000$ 5,000$ 100.00%

Overtime/Temp -$ -$ -$ -$ -$ -$ -$

318,540$ 332,096$ 338,425$ 350,236$ 167,744$ 344,295$ (5,941)$ -1.70%

Benefits

Health 81,115$ 87,053$ 74,809$ 82,120$ 34,845$ 49,484$ (32,636)$ -39.74%

Dental -$ -$ 3,808$ 4,632$ 1,449$ 3,504$ (1,128)$ -24.35%

Flexible Spending Account (FSA) -$ -$ -$ 2,000$ -$ 1,500$ (500)$ -25.00%

Cost Share -$ (8,008)$ -$ (7,158)$ -$ (6,365)$ 793$ 11.08%

Payroll Taxes 24,275$ 25,761$ 26,235$ 26,245$ 14,591$ 25,852$ (393)$ -1.50%

** Life Insurance -$ -$ -$ 1,760$ 862$ 1,760$ 1$ 0.03%

Pension 401 17,871$ 19,102$ 19,202$ 19,489$ 9,851$ 22,795$ 3,306$ 16.96%

123,261$ 123,908$ 124,054$ 129,088$ 61,598$ 98,530$ (30,558)$ -23.67%

441,801$ 456,004$ 462,479$ 479,324$ 229,342$ 442,825$ (36,499)$ -7.61%

* Health Care w aivers previously show n in Health & Dental Costs



47

Expenditures: Tax (cont.)


Tax Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Operations

Office Supplies 5,769$ 5,500$ 5,261$ 6,000$ 4,989$ 6,000$ -$ 0.00%

Postage & Misc 12,091$ 12,500$ 37,568$ 13,300$ 23,158$ 37,600$ 24,300$ 182.71%

*** Dues & Subscriptions -$ 2,947$ 1,322$ 1,334$ 2,000$ 678$ 51.29%

Travel 95$ -$ 63$ 75$ 63$ 150$ 75$ 100.00%

**** Training / CPE -$ -$ 250$ -$ 450$ 200$ 80.00%

Softw are Licenses 18,474$ 18,500$ 19,660$ 19,055$ 18,979$ 20,276$ 1,221$ 6.41%

Mapping Services 4,986$ 2,470$ 374$ 3,525$ 82$ 200$ (3,325)$ -94.33%

Professional Services 1,466$ 2,985$ -$ 2,200$ 1,928$ 4,700$ 2,500$ 113.64%

Collection Fees 9,761$ 9,000$ 6,437$ 8,000$ 1,761$ 6,000$ (2,000)$ -25.00%

***** Revaluation 1,337$ 25,690$ 3,489$ 46,100$ 57,799$ 5,000$ (41,100)$ -89.15%

Tax Assmt Brd/Review 935$ 750$ 323$ 600$ -$ 1,000$ 400$ 66.67%

CAMA Update -$ 25,000$ 25,000$ -$ -$ -$ -$

GIS -$ 5,000$ 4,900$ 5,000$ -$ 5,000$ -$ 0.00%

54,914$ 107,395$ 106,022$ 105,427$ 110,093$ 88,376$ (17,051)$ -16.17%

Total 496,715$ 563,399$ 568,501$ 584,751$ 339,435$ 531,201$ (53,550)$ -9.16%



***** Revaluations - There are tw o types of revaluations: statistical, w hich is performed every 3 years, and a full revaluation that is performed every 9 years


48

Expenditures: Planning


Planning Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Planner 92,394$ 98,838$ 98,838$ 100,815$ 50,408$ 102,832$ 2,017$ 2.00%

Assistant Planner 63,446$ 67,766$ 67,766$ 69,122$ 34,561$ 70,505$ 1,383$ 2.00%

Wastew ater Mgt District Mgr 50,723$ 55,991$ 55,691$ 63,740$ 30,298$ 67,616$ 3,876$ 6.08%


Longevity -$ -$ -$ -$ -$ -$ -$

Overtime/Temp 6,318$ 3,000$ 5,449$ 6,000$ 2,044$ 6,000$ -$ 0.00%

212,881$ 225,595$ 227,744$ 244,677$ 117,311$ 251,953$ 7,276$ 2.97%

Benefits

Health 33,021$ 37,194$ 29,321$ 28,479$ 14,123$ 28,755$ 276$ 0.97%

Dental -$ -$ 2,787$ 2,511$ 1,255$ 2,464$ (47)$ -1.87%

Flexible Spending Account (FSA) -$ -$ -$ 500$ -$ 1,000$ 500$ 100.00%

Cost Share -$ (5,782)$ -$ (5,696)$ -$ (4,715)$ 981$ 17.23%

Payroll Taxes 18,368$ 17,199$ 17,268$ 18,282$ 8,844$ 18,914$ 632$ 3.46%

** Life Insurance -$ -$ -$ 1,760$ 518$ 1,760$ 1$ 0.03%

Pension 401 19,596$ 22,013$ 20,627$ 23,116$ 10,709$ 24,439$ 1,323$ 5.72%

70,984$ 70,624$ 70,003$ 68,952$ 35,449$ 72,617$ 3,666$ 5.32%

283,865$ 296,219$ 297,747$ 313,629$ 152,760$ 324,570$ 10,942$ 3.49%

* Health Care w aivers previously show n in Health & Dental Costs



49

Expenditures: Planning (cont.)


Planning Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Operations

Postage, Printing & Misc 2,326$ -$ 7,825$ 1,500$ 67$ 2,000$ 500$ 33.33%

*** Dues & Subscriptions 565$ -$ -$ 565$ -$ 600$ 35$ 6.19%

Travel 80$ -$ -$ 200$ 186$ 200$ -$ 0.00%

**** Training / CPE -$ -$ -$ 150$ 699$ 1,000$ 850$ 566.67%

Softw are License -$ 3,100$ 1,049$ 3,100$ 1,188$ 3,100$ -$ 0.00%

Lease: Proposed '21 6,453$ 6,453$

Mapping & Office -$ 750$ 106$ 750$ 21$ 750$ -$ 0.00%

Commiittees 160$ 100$ 1,120$ 100$ -$ 100$ -$ 0.00%

StormWater Management 100$ 2,000$ -$ 7,000$ -$ 7,000$ -$ 0.00%

Aquidneck Island Planning 18,000$ 18,000$ 18,000$ 18,000$ 18,000$ 18,000$ -$ 0.00%

Planning & Development 6,715$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ -$ 0.00%

PI Ferry Planning -$ -$ -$ -$ -$ -$ -$

Community Survey -$ -$ -$ 30,000$ 21,500$ -$ (30,000)$ -100.00%

Comprehensive Plan -$ 20,000$ 40,435$ 2,000$ -$ 5,000$ 3,000$ 150.00%

***** Wastew ater & CSSLP 1,562$ 5,000$ 141$ 2,000$ -$ 2,000$ -$ 0.00%

Rights of Way -$ 1,500$ -$ -$ 10,260$ -$ -$

29,508$ 55,450$ 73,676$ 70,365$ 56,921$ 51,203$ (19,162)$ -27.23%

Total 313,373$ 351,669$ 371,423$ 383,994$ 209,681$ 375,773$ (8,220)$ -2.14%



***** CSSLP: Commuity Septic System Loan Program

Aquidneck Island Planning: Subject to Council approval. Move to Civic Support next FY


50

Expenditures: Building Official


Building Official Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries


Asst Bldg Official 47,393$ 53,577$ 38,020$ 49,186$ 24,593$ 54,671$ 5,485$ 11.15%

Zoning Enforcer -$ -$ -$ -$ -$ -$ -$

Clerk 55,789$ 57,184$ 43,989$ 46,664$ 23,332$ 47,597$ 933$ 2.00%

Longevity 5,579$ 5,718$ 5,718$ -$ -$ -$ -$

Overtime/Temp 38$ 750$ 3,691$ 750$ 106$ 750$ -$ 0.00%

Uniform & Shoe Allow ance 600$ 600$ 600$ 600$ 600$ 600$ -$ 0.00%

182,117$ 196,659$ 170,848$ 177,607$ 88,834$ 185,634$ 8,027$ 4.52%

Benefits

Health 57,149$ 66,546$ 47,114$ 61,589$ 32,120$ 62,187$ 598$ 0.97%

Dental -$ -$ 2,980$ 3,182$ 1,590$ 3,119$ (63)$ -1.98%


Cost Share -$ (10,051)$ -$ (9,612)$ -$ (7,372)$ 2,240$ 23.30%

Payroll Taxes 13,216$ 14,230$ 11,901$ 12,852$ 6,455$ 13,637$ 785$ 6.11%

* Life Insurance -$ -$ -$ 1,056$ 518$ 1,056$ 0$ 0.03%

Pension 401 12,546$ 15,014$ 12,194$ 17,626$ 7,050$ 18,504$ 878$ 4.98%

82,910$ 85,739$ 74,189$ 88,193$ 47,733$ 92,631$ 4,438$ 5.03%

265,027$ 282,398$ 245,037$ 265,800$ 136,567$ 278,265$ 12,465$ 4.69%



51

Expenditures: Building Official (cont.)


Building Official Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Operations

Office Supplies 1,133$ 1,500$ 269$ 1,500$ 94$ 1,500$ -$ 0.00%

Postage & Misc. 1,457$ 250$ 412$ 250$ -$ 250$ -$ 0.00%

** Dues & Subscriptions -$ -$ 371$ 210$ 180$ 300$ 90$ 42.86%

*** Training / CPE -$ -$ 615$ 1,600$ 1,451$ 1,600$ -$ 0.00%

Softw are Maintenance -$ 1,000$ -$ 1,000$ -$ -$ (1,000)$ -100.00%

Vehicle: Fuel 817$ 800$ 1,181$ 800$ 489$ 800$ -$ 0.00%

Vehicle: Maintenance 561$ 750$ 1,727$ 1,250$ 1,190$ 200$ (1,050)$ -84.00%

Contract Services 19,208$ 30,000$ 52,500$ 30,000$ 21,350$ 42,000$ 12,000$ 40.00%

Building Code Review Bd -$ 100$ 24$ 100$ -$ 100$ -$ 0.00%

Zoning Review Bd 12,024$ 12,000$ 3,061$ 12,000$ 1,938$ 13,500$ 1,500$ 12.50%

Zoning Bd: Rec Sec 2,080$ 2,000$ 2,230$ 2,000$ 1,120$ 2,500$ 500$ 25.00%

Prudence Island Inspections 436$ 200$ 360$ 1,000$ 74$ 3,000$ 2,000$ 200.00%

37,716$ 48,600$ 62,750$ 51,710$ 27,886$ 65,750$ 14,040$ 27.15%

Total 302,743$ 330,998$ 307,787$ 317,510$ 164,453$ 344,015$ 26,505$ 8.35%




52


Planning Board Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Admin Officer 27,420$ 25,037$ 24,897$ 25,538$ 11,077$ 26,049$ 511$ 2.00%

Longevity -$ -$ -$ -$ -$ -$ -$

Overtime/Temp -$ -$ -$ -$ -$ -$ -$

27,420$ 25,037$ 24,897$ 25,538$ 11,077$ 26,049$ 511$ 2.00%

Benefits

Health -$ -$ -$ -$ -$ -$ -$

Dental -$ -$ -$ -$ -$ -$ -$

Flexible Spending Account (FSA) -$ -$ -$ -$ -$ -$ -$

Cost Share -$ -$ -$ -$ -$ -$ -$

Payroll Taxes 2,027$ 1,915$ 1,834$ 1,954$ 928$ 1,993$ 39$ 2.00%

* Life Insurance -$ -$ -$ -$ -$ -$ -$

2,027$ 1,915$ 1,834$ 1,954$ 928$ 1,993$ 39$ 2.00%

29,447$ 26,952$ 26,731$ 27,492$ 12,005$ 28,042$ 551$ 2.00%


Operations

Office Supplies 1,445$ 1,000$ 509$ 1,000$ 156$ 1,000$ -$ 0.00%

Postage & Misc -$ 400$ 332$ 400$ -$ 400$ -$ 0.00%

Advertising 4,304$ 1,100$ 12,901$ 1,200$ 5,069$ 5,000$ 3,800$ 316.67%

Contract Services -$ -$ 800$ -$ 133$ -$ -$

Recording Secty 1,280$ 2,500$ 1,440$ 2,500$ 640$ 3,200$ 700$ 28.00%

Maps -$ 100$ -$ 100$ -$ -$ (100)$ -100.00%

7,029$ 5,100$ 15,982$ 5,200$ 5,998$ 9,600$ 4,400$ 84.62%

Total 36,476$ 32,052$ 42,713$ 32,692$ 18,003$ 37,642$ 4,951$ 15.14%

Expenditures: Planning Board


53

Expenditures: Economic Development


Economic Development Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change Change %



Salaries

Director 26,727$ 27,600$ 28,010$ 29,000$ 14,500$ 29,580$ 580$ 2.00%

Longevity -$ -$ -$ -$ -$ -$ -$

Overtime/Temp -$ -$ -$ -$ -$ -$ -$

26,727$ 27,600$ 28,010$ 29,000$ 14,500$ 29,580$ 580$ 2.00%

Benefits

Health -$ -$ -$ -$ -$ -$ -$

Dental -$ -$ -$ -$ -$ -$ -$

Flexible Spending Account (FSA) -$ -$ -$ -$ -$ -$ -$

Cost Share -$ -$ -$ -$ -$ -$ -$

Payroll Taxes -$ 2,111$ 2,143$ 2,218$ 1,023$ 2,263$ 45$ 2.02%

* Life Insurance -$ -$ -$ -$ -$ -$ -$

-$ 2,111$ 2,143$ 2,218$ 1,023$ 2,263$ 45$ 2.02%

26,727$ 29,711$ 30,153$ 31,218$ 15,523$ 31,843$ 625$ 2.00%


Operations

** Dues & Subscriptions 398$ 700$ -$ 7,970$ 7,935$ 8,040$ 70$ 0.88%

Advertising / Marketing 1,600$ 300$ 1,352$ 2,000$ -$ 2,000$ -$ 0.00%

Softw are -$ 139$ 139$ 2,460$ 2,000$ 499$ (1,961)$ -79.72%

Travel 150$ 150$ 186$ 150$ -$ 150$ -$ 0.00%

2,148$ 1,289$ 1,677$ 12,580$ 9,935$ 10,689$ (1,891)$ -15.03%

Total 28,875$ 31,000$ 31,830$ 43,798$ 25,458$ 42,532$ (1,266)$ -2.89%



54


Police Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change

FY 2018 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 FY 20 to Y 21 FY 20 to FY 21


Salaries

Chief 61,610$ 105,662$ 105,662$ 107,776$ 69,091$ 104,040$ (3,736)$ -3.47%

Deputy 85,666$ 88,929$ 89,878$ 88,929$ 44,464$ 90,708$ 1,779$ 2.00%

Lieutenants (5) 400,967$ 307,866$ 380,948$ 384,560$ 203,223$ 392,250$ 7,690$ 2.00%

Accredidation (1) 67,013$ 68,354$ 3,075$ 70,062$ -$ 71,464$ 1,402$ 2.00%

Sergeants (4) 210,602$ 252,710$ 336,802$ 280,248$ 207,491$ 285,856$ 5,608$ 2.00%

Corporal (3) -$ -$ -$ -$ -$ 210,693$ 210,693$

Detective Insp (3) 196,572$ 197,988$ 198,112$ 202,935$ 101,467$ 206,994$ 4,059$ 2.00%

Patrol (21-3=18) 997,568$ 1,329,647$ 1,095,455$ 1,295,677$ 572,775$ 1,106,013$ (189,664)$ -14.64%

SRO (1) (Pirri) 62,390$ 39,773$ -$ 100,118$ -$ 51,060$ (49,058)$ -49.00%

SRO (2) (Doyle) -$ 39,773$ 7,240$ (50,059)$ -$ 51,060$ 101,119$

Records Clerk 55,789$ 57,184$ 57,184$ 58,328$ 29,164$ 59,495$ 1,167$ 2.00%

Records Clerk Sub -$ -$ -$ -$ -$ 4,800$ 4,800$

Part-Time Clerical -$ -$ -$ -$ -$ -$ -$

Custodian - New -$ -$ -$ -$ -$ 41,600$ 41,600$

Police Differential Benefit 4,480$ 3,120$ 4,680$ 4,680$ 2,340$ 6,240$ 1,560$

** Health Care Waivers -$ -$ -$ 35,000$ -$ 29,583$ (5,417)$ -15.48%

Holiday Pay 105,433$ 108,469$ 108,367$ 116,256$ 46,932$ 117,902$ 1,646$ 1.42%

Longevity 136,931$ 132,026$ 133,585$ 142,729$ 83,646$ 135,987$ (6,742)$ -4.72%

Uniform Allow ance 56,150$ 54,000$ 59,350$ 60,800$ 59,200$ 60,800$ -$ 0.00%

Overtime/Temp-General 66,058$ 55,000$ 34,186$ 60,000$ 10,960$ 60,000$ -$ 0.00%

OT-Minimum Staff ing 260,493$ 150,000$ 243,467$ 215,000$ 110,977$ 215,000$ -$ 0.00%

OT-Training 25,655$ 20,000$ 27,569$ 25,000$ 17,670$ 25,000$ -$ 0.00%

OT-Court 28,199$ 20,000$ 25,165$ 20,000$ 16,991$ 20,000$ -$ 0.00%

OT-Criminal Investigation 37,142$ 30,000$ 34,693$ 30,000$ 14,740$ 30,000$ -$ 0.00%

2,858,718$ 3,060,501$ 2,945,418$ 3,248,039$ 1,591,131$ 3,376,545$ 128,506$ 3.96%

Expenditures: Police


55

Expenditures: Police (cont.)




Benefits

Health 503,195$ 622,466$ 436,582$ 537,986$ 235,023$ 534,004$ (3,982)$ -0.74%

Dental -$ -$ 30,616$ 29,722$ 15,444$ 27,738$ (1,984)$ -6.68%

Flexible Spending Account (FSA) -$ -$ -$ 500$ -$ 1,500$ 1,000$ 200.00%

Work Related Injury Insurance -$ -$ -$ 23,379$ -$ 22,733$ (646)$ -2.76%

Cost Share -$ (66,161)$ -$ (78,214)$ -$ (79,057)$ (843)$ -1.08%

Payroll Taxes 209,057$ 219,616$ 210,273$ 244,706$ 120,191$ 249,845$ 5,139$ 2.10%

*** Life Insurance -$ -$ -$ 11,965$ 6,699$ 11,965$ 0$ 0.00%

Pension 401 81,150$ 96,608$ 109,672$ 127,712$ 66,333$ 150,523$ 22,811$ 17.86%

Pension DB 1,510,783$ 1,538,524$ 1,536,716$ 1,631,400$ 815,700$ 1,832,388$ 200,988$ 12.32%

2,304,186$ 2,411,053$ 2,323,859$ 2,529,156$ 1,259,390$ 2,751,639$ 222,483$ 8.80%

5,162,904$ 5,471,554$ 5,269,277$ 5,777,195$ 2,850,521$ 6,128,184$ 350,990$ 6.08%

* The SRO grant ended in 2019. The grant requires us to fund one police off icer for one additional year.

** Health Care w aivers previously show n in Health & Dental Costs.

*** Life insurance benefit moved to respective departments


56




Operations

Office Supplies 10,218$ 6,078$ 6,893$ 6,500$ 4,347$ 7,000$ 500$ 7.69%

Postage & Misc -$ 1,200$ 1,358$ 1,200$ 189$ 1,200$ -$ 0.00%

Copier -$ -$ -$ -$ -$

**** Dues & Subscriptions -$ 920$ 1,330$ 310$ 1,200$ (130)$ -9.77%

Continuing Education 57,721$ 24,000$ 40,560$ 20,000$ 19,807$ 54,000$ 34,000$ 170.00%

Training 11,156$ 12,000$ 10,672$ 12,000$ 4,423$ 12,500$ 500$ 4.17%

Firearms Training 8,500$ 8,000$ 7,542$ 8,000$ (411)$ 8,500$ 500$ 6.25%

Accreditation Program -$ 4,000$ -$ 4,000$ 74$ 2,400$ (1,600)$ -40.00%

Police Academy -$ 7,500$ 5,724$ 7,500$ 3,681$ 4,000$ (3,500)$ -46.67%

Electricity 21,856$ 20,000$ 45,449$ 25,000$ 28,902$ 56,000$ 31,000$ 124.00%

Water 755$ 500$ 2,221$ 1,000$ 809$ 1,800$ 800$ 80.00%

Heat 3,117$ 3,000$ 6,450$ 5,000$ 2,846$ 6,300$ 1,300$ 26.00%

Vehicle: Fuel 58,213$ 58,050$ 68,964$ 60,000$ 30,312$ 62,000$ 2,000$ 3.33%

Maint: Vehicle 58,674$ 42,000$ 40,750$ 50,000$ 15,038$ 40,500$ (9,500)$ -19.00%

Maint: Emergency Radio 275$ 21,000$ 20,602$ 21,000$ -$ 21,375$ 375$ 1.79%

Maint: Radio Other 14,067$ 2,338$ 1,242$ 2,338$ 371$ 2,338$ -$ 0.00%

Maint: Equipment 9,770$ 4,208$ 3,350$ 4,208$ 298$ 4,200$ (8)$ -0.19%

Maint: Computer -$ 3,500$ 12,038$ 3,500$ 3,288$ 3,500$ -$ 0.00%

Maint: Building 14,297$ 6,545$ 8,102$ 6,545$ 4,633$ 45,000$ 38,455$ 587.55%

①Lease: Vehicles '16 96,362$ 35,015$ 164,262$ -$ -$ -$ -$

② Lease: Vehicles '17 5,318$ 38,584$ 10,876$ -$ -$ -$ -$

④ Lease: Equip '18 -$ 21,275$ -$ 19,362$ 19,362$ 19,362$ -$ 0.00%

④ Lease: Vehicles '18 -$ 18,084$ -$ 22,705$ 22,705$ 22,705$ -$ 0.00%

⑦ Lease: Vehicles '19 -$ 24,000$ -$ 20,909$ 20,909$ 20,909$ -$ 0.00%

⑦ Lease: Furniture '19 -$ 60,000$ -$ 27,856$ 27,856$ 27,856$ -$ 0.00%

⑨ Lease: Vehicles '20 -$ -$ -$ 30,810$ 33,470$ 33,471$ 2,661$ 8.64%

⑨ Lease: Motorcycles '20 -$ -$ -$ 16,516$ 16,516$ 16,517$ 1$ 0.01%

⑨ Lease: Police Radios '20 -$ -$ -$ 33,359$ 33,359$ 33,359$ -$ 0.00%

Lease: Proposed 2021 -$ -$ -$ -$ -$ 63,713$ 63,713$

Computer (Program) Support 37,381$ 30,000$ 28,226$ 30,000$ 20,878$ 32,000$ 2,000$ 6.67%

Janitorial Supplies 27,062$ 30,000$ 42,005$ 58,240$ 20,332$ 4,500$ (53,740)$ -92.27%

Investigations -$ 700$ 940$ 700$ 708$ 700$ -$ 0.00%

Fingerprinting Service 8,220$ 7,000$ 11,070$ 7,500$ 4,159$ 8,000$ 500$ 6.67%

Special Events -$ -$ -$ -$ -$ 6,000$ 6,000$

Equipment 13,591$ 10,000$ 15,680$ 10,000$ 7,624$ 15,175$ 5,175$ 51.75%

Misc 334$ 1,600$ 6,336$ 1,600$ 1,812$ 1,600$ -$ 0.00%

***** Community Notif ication -$ -$ -$ 5,000$ 4,500$ 5,000$ -$ 0.00%

456,888$ 500,177$ 562,232$ 523,678$ 353,107$ 644,680$ 121,002$ 23.11%

Total 5,619,791$ 5,971,731$ 5,831,509$ 6,300,873$ 3,203,628$ 6,772,864$ 471,992$ 7.49%

CIP: re c la sse s le a se d a sse ts to re spe c tie de pa rtme nt (80,685)$

Equa ls la st ye a r's budge t BEORE re c la ss 6,220,188$

**** Dues & Subscriptions moved back to respective departments

***** Community Notif ication moved to police department from finance department

Expenditures: Police (cont.)


57


Prudence Public Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change

Safety Officer FY 2018 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 FY 20 to FY 21 FY 20 to FY 21


Salaries

Wages 63,168$ 65,637$ 56,709$ 62,323$ 30,584$ 68,533$ 6,210$ 9.96%

EMT Cert 5,000$ 5,000$ 5,000$ -$ -$ -$ -$

Holiday Pay 991$ 1,010$ 988$ 923$ 706$ 923$ -$ 0.00%

Longevity 5,151$ 5,251$ 5,251$ -$ -$ -$ -$

Overtime/Temp 904$ 2,500$ 8,184$ 2,500$ 397$ 2,500$ -$ 0.00%


76,715$ 80,898$ 78,132$ 67,146$ 33,087$ 73,356$ 6,210$ 9.25%

Benefits

Health 20,910$ 22,516$ 16,348$ 20,530$ 13,064$ 20,729$ 199$ 0.97%

Dental -$ -$ 769$ 1,061$ 133$ 1,040$ (21)$ -1.98%

Flexible Spending Account (FSA) -$ -$ -$ -$ -$ 500$ 500$

Cost Share -$ (1,970)$ -$ (1,870)$ -$ (2,742)$ (872)$ -46.63%

Payroll Taxes 5,776$ 5,924$ 6,792$ 4,992$ 2,490$ 5,402$ 410$ 8.21%

* Life Insurance -$ -$ -$ 352$ 173$ 352$ 0$ 0.03%

Pension 401 1,982$ 2,022$ 3,200$ 6,233$ 2,447$ 7,104$ 871$ 13.97%

28,668$ 28,492$ 27,109$ 31,298$ 18,307$ 32,385$ 1,087$ 3.47%

105,383$ 109,390$ 105,241$ 98,444$ 51,394$ 105,741$ 7,297$ 7.41%


Operations

Postage & Misc -$ -$ -$ -$ -$ -$ -$

Transportation/ Travel 523$ 750$ 878$ 750$ 186$ 750$ -$ 0.00%

Vehicle: Fuel 307$ 1,200$ 1,075$ 1,250$ 815$ 1,250$ -$ 0.00%

Vehicle: Maintenance 591$ 1,000$ 226$ 1,000$ -$ 1,000$ -$ 0.00%

Maintenance: Equip -$ -$ -$ -$ -$ 5,000$ 5,000$

1,421$ 2,950$ 2,179$ 3,000$ 1,001$ 8,000$ 5,000$ 166.67%

Total 106,804$ 112,340$ 107,420$ 101,444$ 52,395$ 113,741$ 12,297$ 12.12%

Expenditures: Prudence Public Safety Officer


58


Animal Control Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Wages 36,733$ 42,451$ 42,414$ 48,195$ 23,664$ 49,926$ 1,731$ 3.59%

Stipend -$ -$ -$ 1,000$ -$ 1,000$ -$ 0.00%

Overtime/Temp 2,961$ 2,200$ 942$ 1,500$ 777$ 1,500$ -$ 0.00%


41,094$ 46,151$ 44,756$ 52,095$ 25,841$ 53,826$ 1,731$ 3.32%

Benefits

Health 6,978$ 8,501$ 6,452$ 7,949$ 3,779$ 8,026$ 77$ 0.97%

Dental -$ -$ 433$ 390$ 195$ 386$

Flexible Spending Account (FSA) -$ -$ -$ 500$ -$ 500$

Cost Share -$ (1,614)$ -$ (1,590)$ -$ (1,605)$ (15)$

Payroll Taxes 2,911$ 3,292$ 3,173$ 3,864$ 1,909$ 3,995$ 131$ 3.39%

* Life Insurance -$ -$ -$ 352$ 172$ 352$ 0$ 0.03%

Pension 401 2,996$ 4,246$ 5,223$ 4,820$ 1,893$ 5,143$ 323$ 6.70%

12,885$ 14,425$ 15,281$ 16,285$ 7,948$ 16,797$ 512$ 3.14%

53,979$ 60,576$ 60,037$ 68,380$ 33,789$ 70,623$ 2,243$ 3.28%


Operations

Office Supplies & Equip 670$ 500$ 80$ 600$ 219$ 600$ -$ 0.00%

Postage & Misc 237$ 50$ 210$ 250$ -$ 250$ -$ 0.00%

** Dues & Subscriptions -$ -$ -$ 20$ -$ 20$ -$ 0.00%

*** Training / CPE -$ -$ -$ 600$ -$ 600$ -$ 0.00%

Vehicle: Fuel 525$ 1,200$ 565$ 1,200$ 253$ 1,200$ -$ 0.00%

Maint: Vehicle -$ 500$ -$ 500$ -$ 500$ -$ 0.00%

①Lease: Vehicles '16 6,365$ 6,968$ 6,352$ -$ -$ -$ -$

Investigations -$ -$ -$ -$ -$ 600$ 600$

Shelter Operations 45,220$ 45,000$ 45,089$ 45,000$ 22,500$ 45,000$ -$ 0.00%

53,016$ 54,218$ 52,297$ 48,170$ 22,972$ 48,770$ 600$ 1.25%

Total 106,995$ 114,794$ 112,334$ 116,550$ 56,761$ 119,393$ 2,843$ 2.44%



Expenditures: Animal Control


59

Expenditures: Harbormaster


Harbormaster Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Harbormaster 21,836$ 20,706$ 21,032$ 21,120$ 20,256$ 21,452$ 332$ 1.57%

Assistant to HM 3,680$ 15,000$ 3,925$ 15,000$ 4,609$ 15,000$ -$ 0.00%

Overtime/Temp 7,930$ 10,000$ 10,451$ 10,000$ 8,115$ 10,000$ -$ 0.00%

33,445$ 45,706$ 35,408$ 46,120$ 32,980$ 46,452$ 332$ 0.72%

Benefits

Payroll Taxes 2,548$ 3,497$ 9,480$ 3,528$ 4,705$ 3,554$ 26$ 0.73%

2,548$ 3,497$ 9,480$ 3,528$ 4,705$ 3,554$ 26$ 0.73%

35,993$ 49,203$ 44,888$ 49,648$ 37,685$ 50,006$ 358$ 0.72%

Operations

Office Supplies -$ 100$ -$ 100$ -$ 100$ -$ 0.00%

Postage & Misc 668$ 50$ -$ 50$ -$ 50$ -$ 0.00%

* Training / CPE -$ -$ -$ 6,500$ -$ 2,000$ (4,500)$ -69.23%

Equipment 3,700$ 2,900$ 1,691$ 2,900$ 517$ 3,000$ 100$ 3.45%

Boat: Fuel 3,771$ 3,000$ 3,616$ 4,000$ 3,357$ 5,000$ 1,000$ 25.00%

Maintenance: Boat 10,457$ 5,000$ 6,144$ 7,000$ 1,252$ 8,000$ 1,000$ 14.29%

Maintenance: Buoy -$ 3,500$ -$ 3,500$ 1,640$ 4,000$ 500$ 14.29%

Lease: Boat 16,196$ 16,627$ 16,562$ 16,562$ -$ 16,562$ -$ 0.00%

Docking Fees -$ 3,300$ 2,500$ 5,600$ -$ 5,600$ -$ 0.00%

Reserve for Boat 7,064$ 6,000$ -$ 10,000$ -$ 10,000$ -$ 0.00%

41,856$ 40,477$ 30,513$ 56,212$ 6,766$ 54,312$ (1,900)$ -3.38%

Total 77,849$ 89,680$ 75,401$ 105,860$ 44,451$ 104,318$ (1,542)$ -1.46%

* Training / CPE moved back to respective departments


60

Expenditures: Fire


Fire Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Chief 95,438$ 96,559$ 79,847$ 98,491$ 49,245$ 100,461$ 1,970$ 2.00%

Deputy 37,393$ 80,000$ -$ 80,000$ 19,118$ -$ (80,000)$ -100.00%

Assistant Chief (2021 new ) -$ -$ -$ -$ -$ 85,272$ 85,272$

Captains (4 starting 2021) 255,661$ 269,539$ 262,525$ 274,929$ 137,279$ 301,848$ 26,919$ 9.79%

Fire Marshall 57,940$ 70,356$ 55,744$ 68,732$ 34,492$ 76,227$ 7,495$ 10.90%

Lieutenants (8) 458,095$ 503,004$ 500,342$ 513,064$ 264,919$ 565,145$ 52,081$ 10.15%

Fire Fighters (20) 1,074,857$ 1,147,663$ 1,131,068$ 1,189,641$ 616,754$ 1,318,170$ 128,529$ 10.80%

Dispatch 127,235$ 164,000$ 130,527$ 167,280$ 74,917$ 200,928$ 33,648$ 20.11%

Part Time Admin -$ -$ -$ -$ -$ -$

EMT Certif ication Bonus 169,000$ 179,000$ 154,000$ 179,000$ -$ -$ (179,000)$ -100.00%

* Health Care Waivers -$ -$ -$ 30,000$ -$ 44,000$ 14,000$ 46.67%

Vacation/Holiday Buyback 36,434$ -$ 16,845$ 18,000$ -$ 18,000$ -$ 0.00%

Holiday Pay 93,297$ 100,021$ 99,949$ 102,435$ 63,039$ 112,541$ 10,106$ 9.87%

Longevity 116,295$ 151,540$ 127,106$ 138,746$ 93,242$ 147,124$ 8,378$ 6.04%

Uniform Allow ance 68,007$ 70,000$ 65,885$ 70,000$ 18,500$ 21,000$ (49,000)$ -70.00%

OT-Personnel Shortage -$ 310,000$ 498,530$ 500,000$ 317,342$ 570,000$ 70,000$ 14.00%

OT-Dispatch -$ 15,000$ 54,168$ 50,000$ 19,790$ 15,000$ (35,000)$ -70.00%

OT/Temp-General 703,980$ 10,000$ 22,046$ -$ 7,808$ -$ -$

OT-Training -$ 12,000$ 6,496$ 15,000$ 6,030$ 15,000$ -$ 0.00%

3,293,632$ 3,178,682$ 3,205,078$ 3,495,318$ 1,722,475$ 3,590,717$ 95,399$ 2.73%


61

Expenditures: Fire (cont.)




Benefits

Health 530,888$ 522,532$ 481,834$ 407,659$ 231,552$ 405,949$ (1,710)$ -0.42%

Dental -$ -$ 32,201$ 29,754$ 15,175$ 31,680$ 1,926$ 6.47%

Health Savings Acct -$ 24,000$ -$ 12,500$ -$ 55,250$ 42,750$ 342.00%

Health Savings Acct - Retirees -$ -$ -$ -$ -$ -$ -$

Work Related Injury Insurance -$ -$ -$ 33,357$ -$ 32,881$ (476)$ -1.43%

Cost Share (Dispatchers only) -$ -$ -$ (673)$ -$ -$ 673$ 100.00%

Payroll Taxes 240,543$ 240,875$ 230,453$ 258,540$ 122,467$ 260,388$ 1,848$ 0.71%

** Life Insurance -$ -$ -$ 11,613$ 5,865$ 11,613$ 0$ 0.00%

Pension 401 - MERS -$ -$ -$ -$ 95,740$ 95,740$

Pension 401 78,397$ 80,541$ 83,123$ 95,458$ 21,692$ 36,533$ (58,925)$ -61.73%

Pension DB 1,457,534$ 1,467,461$ 1,444,562$ 1,502,016$ 751,008$ 1,650,347$ 148,331$ 9.88%

2,307,362$ 2,335,409$ 2,272,173$ 2,350,224$ 1,147,759$ 2,580,381$ 230,157$ 9.79%

5,600,994$ 5,514,091$ 5,477,251$ 5,845,542$ 2,870,234$ 6,171,098$ 325,556$ 5.57%




62




Operations

Office Supplies 6,541$ 3,000$ 3,937$ 3,500$ 727$ 3,000$ (500)$ -14.29%

Postage & Misc. 58$ -$ 1$ -$ -$ -$ -$

Copier -$ -$ 917$ -$ 750$ 2,000$ 2,000$

*** Dues & Subscriptions -$ -$ -$ -$ 2,035$ 2,500$ 2,500$

Training / CPE 25,587$ 15,000$ 12,232$ 15,000$ 3,121$ 15,000$ -$ 0.00%

Professional Training (Contract) -$ -$ -$ 10,000$ 4,500$ 12,000$ 2,000$ 20.00%

Electricity 13,928$ 16,500$ 23,022$ 13,500$ 11,101$ 13,500$ -$ 0.00%

Water 1,853$ 1,800$ 1,860$ 2,200$ 420$ 2,200$ -$ 0.00%

Heat 10,507$ 5,000$ 6,599$ 11,000$ 1,036$ 9,000$ (2,000)$ -18.18%

Vehicle: Fuel: Diesel 24,736$ 20,600$ 31,092$ 27,000$ 12,075$ 26,000$ (1,000)$ -3.70%

Vehicle: Fuel: Gas 10,318$ 8,250$ 9,745$ 8,000$ 5,938$ 12,000$ 4,000$ 50.00%

Maint: Vehicle 82,805$ 60,000$ 67,927$ 70,000$ 27,350$ 70,000$ -$ 0.00%

Maint: Radio 9,131$ 4,200$ 13,546$ 8,000$ 2,258$ 8,000$ -$ 0.00%

Maint: Computer 6,840$ 9,000$ 13,749$ 23,400$ 15,868$ 30,000$ 6,600$ 28.21%

Maint: Building 28,653$ 12,000$ 14,810$ 20,000$ 10,136$ 20,000$ -$ 0.00%

①Lease: Vehicle '16 10,810$ 14,265$ 1,500$ -$ -$ -$ -$

② Lease: Vehicle '17 65,028$ 40,594$ 14,856$ -$ -$ -$ -$

③ Lease: Ambulance '17 -$ 14,926$ 40,434$ 40,435$ 9,032$ 40,435$ -$ 0.00%

④ Lease: Vehicle '18 -$ 11,701$ 9,959$ 7,675$ 7,145$ 7,674$ (1)$ -0.01%

④ Lease: Radios '18 -$ -$ 1,960$ 2,653$ 1,295$ 2,653$ -$ 0.00%

⑧ Lease: Ambulance '18 -$ -$ 14,012$ 39,934$ 32,789$ 39,934$ -$ 0.00%

⑨Lease; Dodge Truck '20 -$ -$ -$ 15,668$ 15,668$ 15,668$ -$ 0.00%

⑩Lease: Fire Boat '20 -$ -$ -$ 51,305$ -$ 51,305$ -$ 0.00%

Lease: Proposed '21 -$ -$ -$ -$ -$ 28,393$ 28,393$

Uniforms-Turnout gear 7,552$ 10,000$ -$ 10,000$ 650$ 8,000$ (2,000)$ -20.00%

Equipment 13,932$ 15,000$ 3,823$ 17,400$ 7,241$ 17,400$ -$ 0.00%

NFPA& SARA Compliance 16,000$ 10,000$ 10,756$ 10,000$ 1,416$ 10,000$ -$ 0.00%

Medical Supplies/Med Director 37,699$ 40,000$ 35,636$ 50,000$ 12,175$ 40,000$ (10,000)$ -20.00%

Ambulance Billing Svc 45,156$ 40,000$ 48,001$ 45,000$ 18,438$ 45,000$ -$ 0.00%

Hydrant 224,092$ 205,215$ 240,614$ 215,571$ 3,878$ 215,571$ -$ 0.00%

**** EMA moved to separate budget 4,275$ 5,000$ 4,476$ -$ -$ -$ -$

Misc. -$ -$ -$ 4,000$ -$ 4,750$ 750$ 18.75%

645,502$ 562,051$ 625,464$ 721,241$ 207,042$ 751,983$ 30,742$ 4.26%

Total 6,246,496$ 6,076,142$ 6,102,715$ 6,566,783$ 3,122,776$ 6,923,081$ 356,298$ 5.43%




**** EMA moved to separate budget under Tow n of Portsmouth EMA Director

Expenditures: Fire (cont.)


63

Expenditures: Emergency Management


Emergency Management Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Operations

EMA Officer -$ -$ -$ 5,000$ 1,250$ 6,000$ 1,000$ 20.00%

* Dues & Subscriptions -$ -$ -$ -$ -$ -$

Marketing -$ -$ -$ -$ -$ -$

Misc -$ 1,500$ 1,154$ 1,500$ -$ 0.00%

Telecommunications -$ -$ -$ 2,000$ 737$ 2,000$ -$ 0.00%

Total -$ -$ -$ 8,500$ 3,141$ 9,500$ 1,000$ 11.76%

* Dues & Subscriptions moved back to respective departments


64


Dept of Public Works Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Director 4,816$ 94,666$ 81,594$ 98,491$ 49,246$ 100,461$ 1,970$ 2.00%

Deputy 99,662$ 83,316$ 53,017$ 84,982$ 39,222$ 86,682$ 1,700$ 2.00%

Foreman (2) 113,319$ 117,430$ 100,483$ 119,778$ 56,385$ 122,174$ 2,396$ 2.00%

Mechanics (2) 100,210$ 123,556$ 121,469$ 126,028$ 62,892$ 128,548$ 2,520$ 2.00%

Operators (12) 539,361$ 635,216$ 585,028$ 650,663$ 294,304$ 659,482$ 8,819$ 1.36%

Seasonal -$ -$ -$ -$ -$ 12,800$ 12,800$

Part Time Clerical 29,570$ 21,216$ 20,337$ 26,520$ 9,765$ 27,050$ 530$ 2.00%

CDL Bonus 11,250$ 13,500$ 12,000$ 13,500$ 12,750$ 13,500$ -$ 0.00%


Holiday Pay 6,783$ 8,215$ 5,025$ 8,468$ 3,528$ 8,637$ 169$ 2.00%

Longevity 63,184$ 63,773$ 59,363$ 57,287$ 22,958$ 55,271$ (2,016)$ -3.52%

Uniform & Shoe Allow ance 16,400$ 16,700$ 16,525$ 16,700$ 16,700$ 16,700$ -$ 0.00%

Overtime 24,767$ 26,000$ 25,025$ 26,520$ 22,043$ 26,520$ -$ 0.00%

1,009,322$ 1,203,588$ 1,079,866$ 1,241,437$ 589,793$ 1,270,325$ 28,888$ 2.33%

Benefits

Health 326,318$ 383,241$ 288,729$ 307,949$ 158,211$ 311,028$ 3,079$ 1.00%

Dental -$ -$ 20,663$ 17,577$ 9,161$ 17,404$ (173)$ -0.98%

Flexible Spending Account (FSA) -$ -$ -$ 500$ -$ 500$ -$ 0.00%

Cost Share -$ (48,378)$ -$ (42,086)$ -$ (43,901)$ (1,815)$ -4.31%

Payroll Taxes 80,785$ 87,041$ 82,173$ 91,750$ 44,532$ 93,821$ 2,071$ 2.26%

** Life Insurance -$ -$ -$ 5,630$ 3,105$ 5,630$ (0)$ -0.01%

Pension 401 91,005$ 113,553$ 94,962$ 125,135$ 54,297$ 126,170$ 1,035$ 0.83%

Pension DB 179,864$ 179,864$ 179,161$ 171,104$ 85,552$ 190,982$ 19,878$ 11.62%

677,971$ 715,321$ 665,688$ 677,559$ 354,858$ 701,634$ 24,075$ 3.55%

1,687,294$ 1,918,909$ 1,745,554$ 1,918,996$ 944,651$ 1,971,960$ 52,963$ 2.76%



Expenditures: Department of Public Works


65




Operations

Office Supplies 3,033$ 2,500$ 2,407$ 4,000$ 2,153$ 4,000$ -$ 0.00%

Copier & IT -$ 3,000$ 2,817$ 2,000$ 261$ 2,000$ -$ 0.00%

*** Dues & Subscriptions -$ -$ 751$ -$ 513$ 3,500$ 3,500$

Travel- Prudence Island 10,589$ 10,000$ 9,581$ 12,000$ 5,522$ 15,000$ 3,000$ 25.00%

**** Training / CPE -$ -$ 2,724$ -$ 245$ 3,000$ 3,000$

Electricity: (DWP, Prudence) -$ 7,000$ 6,059$ 7,000$ 3,149$ 7,000$ -$ 0.00%

Electricity: Tow n Hall 42,619$ 42,000$ 61,086$ 42,000$ 10,452$ 30,000$ (12,000)$ -28.57%

Electricity: Street Lights 156,013$ 90,000$ 178,650$ 90,000$ 54,364$ 115,000$ 25,000$ 27.78%

Water 2,898$ 2,100$ 2,978$ 3,000$ 1,880$ 3,000$ -$ 0.00%

Heat: Fuel Oil 8,084$ 10,000$ 10,280$ 10,000$ 2,157$ 10,000$ -$ 0.00%

Heat: Natural Gas 8,581$ 7,500$ 6,781$ 9,000$ 1,380$ 9,000$ -$ 0.00%

Vehicle: Fuel: Diesel 22,837$ 25,000$ 21,181$ 31,541$ 9,425$ 22,000$ (9,541)$ -30.25%

Vehicle: Fuel: Gas 21,176$ 25,000$ 25,005$ 28,825$ 11,449$ 25,000$ (3,825)$ -13.27%

Maint: Radio 3,504$ 6,000$ 776$ 6,000$ 1,709$ 6,000$ -$ 0.00%

Maint: Equipment 71,752$ 80,000$ 70,326$ 85,000$ 31,197$ 86,700$ 1,700$ 2.00%

Maint: Building -$ 9,000$ 10,430$ 9,000$ 4,022$ 9,000$ -$ 0.00%

Maint: Roads -$ -$ 4,700$ 3,954$ 4,700$ -$ 0.00%

Maint: Grounds 100,373$ 112,000$ 90,109$ 117,000$ 41,017$ 122,000$ 5,000$ 4.27%

Maint: Trees 15,489$ 20,000$ 19,483$ 27,500$ 13,940$ 30,000$ 2,500$ 9.09%

Maint: Dog Park -$ 8,800$ 8,711$ 10,000$ 7,117$ 10,000$ -$ 0.00%

LED 18 Lease (never done) -$ 46,998$ -$ 46,998$ -$ -$ (46,998)$ -100.00%

③ Lease: Vehicle '17 29,292$ 6,380$ 6,354$ 6,354$ -$ 6,354$ -$ 0.00%

⑤ Lease: Vehicle '18 -$ 23,499$ 23,078$ 23,078$ 23,081$ 23,078$ -$ 0.00%

⑦ Lease: Vehicles '19 -$ 12,500$ 13,081$ 16,546$ 16,545$ 16,546$ -$ 0.00%

⑨Lease: 1 Ton Truck -$ -$ -$ 15,877$ 15,877$ 15,877$ -$ 0.00%

⑨Lease: 10 Ton Truck -$ -$ -$ 30,614$ 30,614$ 30,614$ -$ 0.00%

⑨Lease: Mow er w / Deck -$ -$ -$ 3,619$ 3,619$ 3,619$ -$ 0.00%

Lease: Proposed '21 -$ -$ -$ -$ -$ 26,136$ 26,136$

Facilities Mgmt. Contract 40,000$ 44,880$ 46,522$ 45,778$ 24,412$ 46,693$ 915$ 2.00%

Custodial- Cleaning 20,800$ 22,000$ 21,325$ 22,440$ 9,342$ 22,440$ -$ 0.00%

Street Signs 3,499$ 7,500$ 4,560$ 7,500$ 5,972$ 8,500$ 1,000$ 13.33%

Grass Cutting 62,150$ 72,330$ 66,730$ 73,998$ 45,599$ 75,708$ 1,710$ 2.31%

Mosquito Control 8,500$ 8,000$ 4,774$ 9,000$ 4,500$ 10,000$ 1,000$ 11.11%

Tools & Equipment 14,143$ 20,000$ 10,186$ 20,000$ 6,559$ 20,000$ -$ 0.00%

Misc./Hog Island 6,869$ 6,825$ 4,895$ 6,825$ 6,825$ 7,450$ 625$ 9.16%

652,203$ 730,812$ 731,640$ 827,193$ 398,851$ 829,915$ 2,722$ 0.33%

Total 2,339,496$ 2,649,721$ 2,477,194$ 2,746,189$ 1,343,502$ 2,801,875$ 55,685$ 2.03%



Expenditures: Department of Public Works (cont.)


66




Snow Removal


Salaries

Overtime Snow 78,548$ 69,000$ 69,000$ 70,380$ 14,785$ 70,380$ -$ 0.00%

78,548$ 69,000$ 69,000$ 70,380$ 14,785$ 70,380$ -$ 0.00%

-$

Payroll Taxes -$ 5,279$ -$ 5,384$ -$ 5,384$ -$ 0.00%

-$ 5,279$ -$ 5,384$ -$ 5,384$ -$ 0.00%

78,548$ 74,279$ 69,000$ 75,764$ 14,785$ 75,764$ -$ 0.00%

Operations

Materials: Salt / Sand 182,103$ 95,000$ 95,000$ 95,000$ 51,872$ 95,000$ -$ 0.00%

Snow : Contract -$ 5,000$ 5,000$ 5,000$ -$ 5,000$ -$ 0.00%

Other -$ -$ -$ -$ -$

182,103$ 100,000$ 100,000$ 100,000$ 51,872$ 100,000$ -$ 0.00%

Total Snow Removal 260,651$ 174,279$ 169,000$ 175,764$ 66,657$ 175,764$ -$ 0.00%

Road Improvements

Operations

Road Improvements 756,179$ 600,000$ 600,000$ 700,000$ 51,785$ 825,000$ 125,000$ 17.86%

Total Road Improvements 756,179$ 600,000$ 600,000$ 700,000$ 51,785$ 825,000$ 125,000$ 17.86%

GRAND TOTAL DPW 3,356,326$ 3,424,000$ 3,246,194$ 3,621,953$ 1,461,944$ 3,802,639$ 180,685$ 4.99%



Expenditures: Department of Public Works (cont.)


67

Expenditures: Prudence Island Transfer Station


Prudence Tranfser Station Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Wages 14,080$ 12,355$ 13,521$ 12,602$ 14,180$ 21,962$ 9,360$ 74.27%

Reclassed to Fund 83 -$ -$ (16,515)$ -$ -$

Overtime/Temp -$ -$ -$ 4,300$ 4,300$ -$ 0.00%

14,080$ 12,355$ (2,994)$ 16,902$ 14,180$ 26,262$ 9,360$ 55.38%

Benefits

Payroll Taxes 2,604$ 945$ 2,994$ 1,293$ 1,522$ 2,009$ 716$ 55.37%

Health -$ -$ -$ -$ -$

Dental -$ -$ -$

Cost Share -$ -$ -$ -$ -$

Pension 401 -$ -$ -$ -$ -$

2,604$ 945$ 2,994$ 1,293$ 1,522$ 2,009$ 716$ 55.37%

16,684$ 13,300$ -$ 18,195$ 15,702$ 28,271$ 10,076$ 55.38%

Operations

Utilities -$ 5,000$ -$ 5,000$ 265$ 5,000$ -$ 0.00%

Transportation -$ 35,500$ -$ 35,500$ 35,500$ -$ 0.00%

Refuse Disposal 35,454$ 49,500$ 2,760$ 21,000$ 11,369$ 21,000$ -$ 0.00%

Recyclable Disposal 40,844$ 35,000$ 5,894$ 20,700$ 14,920$ 20,700$ -$ 0.00%

Landfill Testing 4,013$ 3,650$ 4,411$ 4,500$ 4,099$ 4,500$ -$ 0.00%

Misc. 10,122$ (5,000)$ -$ -$ -$

90,433$ 123,650$ 13,065$ 86,700$ 30,653$ 86,700$ -$ 0.00%

Total 107,117$ 136,950$ 13,065$ 104,895$ 46,355$ 114,971$ 10,076$ 9.61%


68


Recreation Department Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change



Salaries

Recreation Director 18,346$ 25,500$ 25,500$ 62,000$ 31,000$ 63,240$ 1,240$ 2.00%

Car Allow ance 450$ 600$ 600$ 600$ 300$ 600$ -$ 0.00%

Staff (non beach) -$ 19,560$ 18,441$ 19,951$ 21,711$ 19,951$ -$ 0.00%

Beach 59,863$ 57,232$ 27,973$ 62,000$ 27,130$ 62,000$ -$ 0.00%

78,659$ 102,892$ 72,514$ 144,551$ 80,141$ 145,791$ 1,240$ 0.86%

Benefits

Health -$ -$ -$ 20,529$ 5,420$ 20,729$ 200$ 0.97%

Dental -$ -$ -$ 1,060$ 265$ 1,040$ (20)$ -1.89%

Flexible Spending Account (FSA) -$ -$ -$ -$ -$ 500$ 500$

Cost Share -$ -$ -$ -$ -$ (4,146)$ (4,146)$

Payroll Taxes 6,017$ 7,825$ 4,841$ 11,058$ 7,050$ 10,830$ (229)$ -2.07%

* Life Insurance -$ -$ -$ -$ 115$ 602$ 602$

Pension 401 -$ -$ -$ 5,580$ 1,526$ 6,166$ 586$ 10.50%

6,017$ 7,825$ 4,841$ 38,227$ 14,376$ 35,720$ (2,507)$ -6.56%

84,676$ 110,717$ 77,355$ 182,778$ 94,517$ 181,511$ (1,267)$ -0.69%


Operations

Office Supplies 2,922$ 1,550$ 871$ 1,000$ 677$ 1,000$ -$ 0.00%

Postage & Misc. 578$ 200$ 445$ 600$ 29$ 600$ -$ 0.00%

Printing 210$ 300$ 185$ 300$ 105$ 300$ -$ 0.00%

Beach Supplies 2,419$ 3,000$ 2,923$ 3,000$ 1,338$ 3,000$ -$ 0.00%

Camp Supplies 1,000$ 1,374$ 3,200$ 2,632$ 3,200$ -$ 0.00%

Electricity (Brow n House & Beach) 6,097$ 7,500$ 1,490$ 7,500$ 228$ 7,500$ -$ 0.00%

Water (Brow n House & Beach) 253$ 2,000$ 292$ 500$ 240$ 500$ -$ 0.00%

Repairs & Maintenance 1,332$ 1,000$ 645$ 2,000$ 190$ 2,000$ -$ 0.00%

Beach Solid Waste -$ 1,600$ 565$ 1,000$ 700$ 1,000$ -$ 0.00%

Event Expenses -$ -$ 3,000$ 2,828$ 3,000$ -$ 0.00%

Security 800$ 371$ 800$ 398$ 800$ -$ 0.00%

Contract Svc 6,015$ 2,000$ 15,917$ 4,000$ 1,579$ 4,000$ -$ 0.00%

19,825$ 20,950$ 25,078$ 26,900$ 10,944$ 26,900$ -$ 0.00%

Total 104,501$ 131,667$ 102,433$ 209,678$ 105,461$ 208,411$ (1,267)$ -0.60%

Expenditures: Recreation


69


Parks Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change

Glen Park FY 2018 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 FY 20 to FY 21 FY 20 to FY 21

Operations

Office Supplies /Paper Goods 43$ 200$ 379$ 200$ 149$ 200$ -$ 0.00%

Electricity 1,016$ 500$ 1,306$ 500$ 466$ 500$ -$ 0.00%

Water 218$ 200$ 263$ 200$ 255$ 200$ -$ 0.00%

Bldg./Ground Maintenance 6,788$ 5,600$ 4,006$ 5,600$ 2,488$ 5,600$ -$ 0.00%

Bldg./Ground Payroll -$ 800$ -$ 800$ -$ 800$ -$ 0.00%

Refuse Disposal 447$ 400$ 703$ 400$ 535$ 500$ 100$ 25.00%

Committee -$ 400$ -$ 400$ -$ 400$ -$ 0.00%

Total 8,512$ 8,100$ 6,657$ 8,100$ 3,893$ 8,200$ 100$ 1.23%


Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change Change %

Melville Park FY 2018 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 FY 20 to FY 21 FY 20 to FY 21

Operations

Advertising -$ 100$ -$ 100$ -$ 100$ -$ 0.00%

Printing -$ 100$ 28$ 100$ -$ 100$ -$ 0.00%

Pond 1 Algae Treatment 4,275$ 4,000$ -$ 4,000$ -$ 4,500$ 500$ 12.50%

Coastal System Water Watch 650$ 600$ 650$ 600$ 650$ 650$ 50$ 8.33%

Road Repair, Bush Trimming -$ 600$ 3,296$ 600$ 3,073$ 2,500$ 1,900$ 316.67%

Pond 9 Dam Tree Removal 600$ 1,500$ 1,500$ -$ 1,500$ -$ 0.00%

Trail Maintenance 1,347$ 400$ 400$ -$ 400$ -$ 0.00%

Miscellaneous -$ 200$ 200$ -$ 200$ -$ 0.00%

Pond 8 Remediation -$ 4,000$ 4,000$ -$ 4,000$ -$ 0.00%

Total 6,872$ 11,500$ 3,974$ 11,500$ 3,723$ 13,950$ 2,450$ 21.30%

Expenditures: Parks


70

Expenditures: Civic Support


Civic Support Actual Approved Actual 7/1/19-12/31/19 Requested $ Change % Change Yes

FY 2018 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 Requested Requested FY 2021 % Change

Portsmouth Free Public Library 504,900$ 514,589$ 514,589$ 524,880$ 262,440$ 532,753$ 7,873$ 1.50% 528,753$ 0.74%

Portsmouth Historical Society 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ -$ 0.00% 7,000$ 0.00%

Portsmouth Senior Center 80,000$ 80,000$ 80,000$ 90,000$ 45,000$ 90,000$ -$ 0.00% 84,000$ -6.67%

Portsmouth Sr Citizens Bus 950$ 2,000$ 2,000$ 2,000$ -$ (2,000)$ -100.00% -$

Portsmouth Prevention Coalition 31,696$ 31,696$ 31,696$ 31,696$ 31,696$ -$ 0.00% 31,696$ 0.00%

CFP Arts, Wellness, Com Center -$ -$ -$ 20,825$ 10,412$ 20,000$ (825)$ -3.96% 5,000$

Clean Ocean Access -$ -$ -$ 2,000$ 2,000$ 2,000$ -$ 0.00% 2,000$

Eastern RI Conservation -$ -$ -$ 1,000$ 1,000$ 1,000$ -$ 0.00% 1,000$

New port County Community Mental Health 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ -$ 0.00% 3,000$

Prudence Island School Foundation 59,383$ 59,383$ 59,383$

Dr. Martin King Community Center 2,000$ 2,000$ 2,000$

Meals on Wheels 1,000$ 1,000$ 1,000$

SIREN Women's Cooperative 3,480$ 3,480$ -$

Wildlife Rehab Assoc of RI (WRARI) 1,300$ 1,300$ -$

Portsmouth Art Guild 4,000$ 4,000$ -$

Be Great for Nate Inc. 30,000$ 30,000$ 3,000$

Total 627,546$ 638,285$ 638,285$ 682,401$ 330,852$ 788,612$ 106,211$ 15.56% 727,832$ 6.66%

* State Library Aid 113,853$ 114,736$ 114,736$ 113,853$ -$ 116,092$ 2,239$ 1.97% 116,092$

113,853$ 114,736$ 114,736$ 113,853$ -$ 116,092$ 2,239$ 1.97% 116,092$ 1.97%

** Prudence Volunteer Fire Dept 168,800$ 168,800$ 168,800$ 170,540$ 85,270$ 187,302$ 16,762$ 9.83% 184,302$

168,800$ 168,800$ 168,800$ 170,540$ 85,270$ 187,302$ 16,762$ 184,302$ 8.07%

Total 910,199$ 921,821$ 921,821$ 966,794$ 416,122$ 1,092,006$ 125,212$ 12.95% 1,028,226$ 6.35%

* State Library Aid- this is pass through (in revenue and expense)

** Prudence Island Volunteer Fire Dept - Requested to remain in Civic Support

Council Decision

Provisionally Approved 4/22/2020 Revised by Council 4/22/2020

71

Prudence Island Volunteer Fire Budget


Fire - Prudence Island Actual Actual Actual Approved Actual Actual To Date Proposed $ Change % Change

FY 2016 FY 2017 FY 2018 FY 2019 FY 2019 FY 2020 7/1/19-12/31/19 FY 2021 FY 20 to FY 21 FY 20 to FY 21

Direct Mail Campaign 16,500$ 16,500$

Firemen's Fair 18,300$ 18,300$

Memorial Clambake 1,600$ 1,600$

Third Party Billing 3,600$ 3,600$

Interest 500$ 500$

Total -$ -$ -$ -$ -$ -$ -$ 40,500$ 40,500$

Informative only. No vote required.

72

Prudence Island Volunteer Fire Budget


Prudence Island Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change

Volunteer Fire Department FY 2018 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 FY 20 to FY 21 FY 20 to FY 21


Salaries

Prudence Island Chief 39,331$ 39,331$

Treasurer Stipend 1,700$ 1,700$

Communications Stipend 1,252$ 1,252$

Stew ard Stipend 1,232$ 1,232$

Fleet Maintenance Stipend 1,232$ 1,232$

Run Stipends 5,304$ 5,304$

EMS Stipends 37,230$ 37,230$

EMR Stipend -$ -$

Officer / Deputy - Stipends 21,828$ 21,828$

-$ -$ -$ -$ -$ 109,109$ 109,109$

Benefits

Health -$ -$

Dental

Cost Share -$ -$

Payroll Taxes 3,009$ 3,009$

*Life Insurance -$ -$

Pension 401 -$ -$

-$ -$ -$ -$ -$ 3,009$ 3,009$

-$ -$ -$ -$ -$ 112,118$ 112,118$


73


Prudence Island Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change

Volunteer Fire Department FY 2018 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 FY 20 to FY 21 FY 20 to FY 21

Operations

Office Supplies 1,224$ 1,224$

Postage & Printing 3,158$ 3,158$

Copier & IT -$

**Dues & Subscriptions 490$ 490$

Travel- Ferry & Transport 3,606$ 3,606$

***Training / CPE 7,956$ 7,956$

Electricity 6,120$ 6,120$

Heat: Fuel Oil 4,590$ 4,590$

Water 714$ 714$

Propane 510$ 510$

Vehicle: Fuel: Gas 612$ 612$

Maint: Radio -$

Maint: Equipment 2,448$ 2,448$

Maint: Building 3,366$ 3,366$

Maint: Vehicles 18,054$ 18,054$

Insurance 20,132$ 20,132$

Communications -Tele/ Internet 5,863$ 5,863$

Professional Services 6,487$ 6,487$

Legal Services 3,672$ 3,672$

Computer Expense / Softw are 1,714$ 1,714$

Ambulance Billing Svc 530$ 530$

Uniforms- 2,546$ 2,546$

Equipment- 1,958$ 1,958$

Special Events 10,802$ 10,802$

Contigency Fund 7,500$ 7,500$

Miscellaneous 1,632$ 1,632$

-$ -$ -$ -$ -$ 115,684$ 115,684$

Total -$ -$ -$ -$ -$ 227,802$ 227,802$

Antic ipa te d Re ve nue 40,500$

Town Appropria tion 187,302$

Prudence Island Volunteer Fire Budget (cont.)


74


75


76

Expenditures: School


School Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Town of Portsmouth Funding

Local Appropriations 32,048,768$ 32,988,238$ 32,988,243$ 33,590,691$ 16,747,063$ 34,570,876$ 980,185$ 2.92%

Health Care Reduction (142,000)$ (142,000)$ (96,565)$ 96,565$

Total Tow n Appropriation 32,048,768$ 32,846,238$ 32,846,243$ 33,494,126$ 16,747,063$ 34,570,876$ 1,076,750$ 3.21%

School Capital 797,565$ -$ -$ 534,700$ 200,000$ (334,700)$ -62.60%

Other Funding Source (574,367)$ -$

Total School Capital 223,198$ -$ -$ 534,700$ -$ 200,000$ (334,700)$ -62.60%

Total Town Appropriation 32,271,966$ 32,846,238$ 32,846,243$ 34,028,826$ 16,747,063$ 34,770,876$ 742,050$ 2.18%

State Aid

State Aid-General Funding 4,476,100$ 4,190,058$ 4,280,947$ 4,056,226$ 1,896,285$ 3,845,864$ (210,362)$ -5.19%

Total Town and State Funding 36,748,066$ 37,036,296$ 37,127,190$ 38,085,052$ 18,643,348$ 38,616,740$ 531,688$ 1.40%

Note: State Aid is a pass thru item. The amount received from the State is passed on in its entirety to the School Dept.


77

Expenditures: School (cont.)



School Detail Actual Approved Actual Enacted 7/1/19-12/31/19 Proposed $ Change % Change


Federal Aid

P.L. 81-874 Impact Aid 190,000$ 190,000$ 190,000$ 220,000$ 57,255$ 230,000$ 10,000$ 4.55%

Total Federal Revenue 190,000$ 190,000$ 190,000$ 220,000$ 57,255$ 230,000$ 10,000$

State Aid

General Aid-Funding Formula 3,821,874$ 3,649,585$ 3,637,712$ 3,415,706$ 1,606,025$ 3,232,006$ (183,700)$ -5.38%

General Aid-High Cost Special Education 62,991$ 74,526$ 74,526$ 62,428$ 29,241$ 98,703$ 36,275$ 58.11%

State Aid - Audit Adjustment 102,762$ 20,834$ -$ (20,834)$ -100.00%

General Aid-English Language Learner 405$ -$ -$ -$ -$ -$ -$

Group Home Aid 590,830$ 465,947$ 465,947$ 557,258$ 261,019$ 515,155$ (42,103)$ -7.56%

Total State Aid for School Dept 4,476,100$ 4,190,058$ 4,280,947$ 4,056,226$ 1,896,285$ 3,845,864$ (210,362)$ -5.19%

Miscellaneous Revenue

Miscellaneous Receipts 5,000$ 5,000$ 5,000$ 5,000$ 407$ 5,000$ -$ 0.00%

Profit Sharing -$ -$ -$ 15,000$ 3,251$ 30,000$ 15,000$ 100.00%

Tuition-Preschool 30,000$ 30,000$ 30,000$ 30,000$ 19,646$ 30,000$ -$ 0.00%

Tuition-Little Compton 1,097,581$ 1,199,283$ 1,199,283$ 1,273,283$ 299,690$ 1,148,059$ (125,224)$ -9.83%

Tuition-CTE -$ 98,000$ 98,000$ 232,000$ 159,500$ 420,000$ 188,000$ 81.03%

Medicaid Reimbursement 240,000$ 225,000$ 225,000$ 260,000$ 84,687$ 260,000$ -$ 0.00%

Total Local Revenue 1,372,581$ 1,557,283$ 1,557,283$ 1,815,283$ 567,181$ 1,893,059$ 77,776$ 4.28%

Town of Portsmouth Funding

Tow n Appropriation for School Capital 223,198$ -$ -$ 534,700$ -$ 200,000$ (334,700)$ -62.60%

Tow n Appropriation for School Dept 32,048,768$ 32,846,238$ 32,846,243$ 33,494,126$ 16,747,063$ 34,570,876$ 1,076,750$ 3.21%

Total Town Appropriation for School Dept 32,271,966$ 32,846,238$ 32,846,243$ 34,028,826$ 16,747,063$ 34,770,876$ 742,050$ 2.18%

Total Town, Fed, and State Funding 38,310,647$ 38,783,579$ 38,874,473$ 40,120,335$ 19,267,784$ 40,739,799$ 619,464$ 1.54%

F= summation of (A+B+C+D+E)

Total Per School Budget (Page 2 of 2021 Budget) 39,585,635$ ② 40,539,799$ 954,164$ 2.41%

Difference School Capital (not shown in original school budget) 534,700$ 200,000$

40,120,335$ 40,739,799$

We recommended the Town Council approve the Town Appropriation for the Portsmouth School Department of $34,992,751 and the Total Portsmouth School Appropriation of $40,961,674.

For further detail on the Portsmouth School Department budget visit www.portsmouthschoolsri.org

Notes:

Total Per School Draft 2/25/20 Budget (Page 2 of 2021 Budget) 40,836,927$

Reduction in Requested Appropriation (40,836,927 - 40,644,799) (192,128)$

Total Per School Draft 3/24/20 Budget (Page 2 of 2021 Budget) 40,644,799$

Tow n Administrator's Proposes Revision in Appropriation (40,644,799- 40,539,799) (105,000)$

NEW Total Per School Draft Budget ② 40,539,799$

① There is additional Restricted Federal Grant Money shown on page 10 of the School Budget of $1,107,000

F

① A

B

C

D

E

78

Expenditures:

Capital Improvement Plan - Shown in each respective Department's budget

(CIP)

Estimated Asset Proposed Proposed Proposed

Department Asset Cost Term-Years FY 2021 FY 2022 Beyond 2022

Town Hall (TA Budget)

Tow n Hall-Security 15,000$ Capital Lease 15,000$ 5 3,136$ 3,136$ 8,728$

Office Upgrades and Furniture Replacement 5,000$ Purchase 5,000$

TC chambers/ AV upgrade 5,000$ Purchase 5,000$

Total 25,000$ 10,000$ 15,000$ 3,136$ 3,136$ 8,728$

Planning Dept

Building Inspector Vehicle 25,000$ Capital Lease 25,000$ 4 6,453$ 6,453$ 12,094$

Memorial Benches 2,500$ Purchase 2,500$

Total 27,500$ 2,500$ 25,000$ 6,453$ 6,453$ 12,094$

IT

Desktop Replacement (Police, Fire, DPW) 21,700$ Capital Lease 21,700$ 4 5,605$ 5,605$ 10,490$

Tax-Replace Map Printer 16,164$ Capital Lease 16,164$ 5 3,380$ 3,380$ 9,404$

Admin & Collections Softw are for Tax Office 101,760$ Capital Lease 101,760$ 4 26,282$ 26,282$ 49,196$

Total 139,624$ -$ 139,624$ 35,267$ 35,267$ 69,090$

Recreation

Bath House - Improvements -$ Purchase -$

Security Cameras at Sandy Point 3,500$ Purchase 3,500$

Sand Volleyball Courts 35,000$ Purchase 35,000$

…. (grant money anticipated to be received) (17,500)$ Tow n Match (17,500)$

Sandy Point Walkw ay 10,000$ Purchase 10,000$

…. (grant money anticipated to be received) Grant -$

Total 31,000$ 31,000$ -$ -$ -$ -$

Purchase

Via Surplus

Capital

Lease


79

Expenditures:

Capital Improvement Plan - (cont.)

(CIP)

DPW

(replacing Ten Ton Truck #27) 10 Ton Truck 125,000$ Capital Lease 125,000$ 5 26,136$ 26,136$ 72,728$

DPW Fire Alarm: Prudence 27,072$ Purchase 27,072$

Back Flow s-Glen Park 5,000$ Purchase 5,000$

Glen Stable Roof Repairs 15,000$ Purchase 15,000$

Linden Lane Stone Wall 100,000$ Purchase 40,000$

Melville Dam (#9 Pond) Phase III 22,500$ Purchase 22,500$

Sand Point Dock (Prudence Island) 145,260$ Purchase 145,260$

Weaver Cove Boat Ramp 25,000$ Purchase 25,000$

Total 464,832$ 279,832$ 125,000$ 26,136$ 26,136$ 72,728$

Fire Dept

(replacing 2003 Ford F250) Fire Fleet: Brush Truck 60,000$ Capital Lease 60,000$ 4 15,487$ 15,487$ 29,026$

E-Tronic Jaw s of Life 50,000$ Capital Lease 50,000$ 4 12,906$ 12,906$ 24,188$

LEAD Monitor 33,000$ Purchase 33,000$

Rehab Bunks / Rooms / Training Room 100,000$ Purchase 100,000$

EMA: Mobile Charging Station 3,350$ Purchase 3,350$

Exterior soff it/trim replacement 7,267$ Purchase 7,267$

Total 253,617$ 143,617$ 110,000$ 28,393$ 28,393$ 53,214$

Police Dept

(replacing 2004 Ford Crown Victoria) Police Vehicle 65,016$ Capital Lease 65,016$ 3 22,128$ 22,128$ 20,760$

(replacing 2011 Ford Crown Victoria) Police Vehicle -$ Capital Lease -$ 3 -$ -$ -$

(replacing Ford 500 4 door sedan) Police Vehicle 59,292$ Capital Lease 59,292$ 3 20,180$ 20,180$ 18,932$

Bullet Proof Vests 42,193$ Capital Lease 42,193$ 3 14,360$ 14,360$ 13,473$

Tasers 20,700$ Capital Lease 20,700$ 3 7,045$ 7,045$ 6,610$

Police Vehicle 65,016$ Purchase 65,016$

…. (grant money anticipated to be received) (60,000)$ RIDOT Grant (60,000)$

Variable Message Board 16,375$ Purchase 16,375$

Total 208,592$ 21,391$ 187,201$ 63,713$ 63,713$ 59,775$

Total Budget 1,150,165$ 488,340$ 601,825$ 163,098$ 163,098$ 275,629$

sum of ① ① ①


80

Debt Service: Bonds

Bond Debt Service

Original Outstanding Interest %

Bond Value Principal 6.30.19 Term- Years FY 2020 FY 2021 FY 2022 FY 2023 FY 2024

Town

① 2009 GO 4,665,000$ 930,000$ 3.50% Principal 470,000$ 460,000$

12 Interest 24,325$ 8,050$

494,325$ 468,050$ -$ -$ -$

② 2010 GO 1,980,000$ 730,000$ 4.00% Principal 125,000$ 125,000$ 125,000$ 125,000$ 125,000$

15 Interest 29,200$ 24,200$ 19,200$ 14,200$ 9,200$

154,200$ 149,200$ 144,200$ 139,200$ 134,200$

③ 2013 A GO 812,000$ 489,000$ 2.35% Principal 54,000$ 54,000$ 54,000$ 54,000$ 54,000$

15 Interest 11,492$ 10,223$ 8,954$ 7,685$ 6,416$

65,492$ 64,223$ 62,954$ 61,685$ 60,416$

⑤ 2014 A GO 1,505,000$ 900,000$ 2.00% Principal 150,000$ 150,000$ 150,000$ 150,000$ 150,000$

Total Allocation 100.00% 15 Interest 16,313$ 13,500$ 10,500$ 7,500$ 4,500$

166,313$ 163,500$ 160,500$ 157,500$ 154,500$

⑤ 2014 A GO 1,305,000$ 780,400$ 2.00% Principal 130,066$ 130,066$ 130,066$ 130,066$ 130,066$

General Fund Allocation 86.71% 15 Interest 14,145$ 11,706$ 9,105$ 6,503$ 3,902$

144,211$ 141,772$ 139,171$ 136,570$ 133,968$

❺ 2014 A GO 200,000$ 119,600$ 2.00% Principal 19,934$ 19,934$ 19,934$ 19,934$ 19,934$

Transfer Station Allocation 13.29% 15 Interest 2,168$ 1,794$ 1,395$ 997$ 598$

22,101$ 21,728$ 21,329$ 20,930$ 20,532$


81

Debt Service: Bonds (cont.)

Bond Debt Service



Town

⑥ 2015 A GO 4,445,000$ 3,770,000$ 3.00% Principal 225,000$ 225,000$ 225,000$ 225,000$ 225,000$

Total Allocation 100.00% 20 Interest 118,525$ 112,900$ 108,400$ 102,775$ 94,900$

343,525$ 337,900$ 333,400$ 327,775$ 319,900$

⑥ 2015 A GO 600,075$ 508,950$ 3.00% Principal 30,375$ 30,375$ 30,375$ 30,375$ 30,375$

General- Open Space Allocation13.50% 20 Interest 16,001$ 15,242$ 14,634$ 13,875$ 12,812$

46,376$ 45,617$ 45,009$ 44,250$ 43,187$

⑥ 2015 A GO 3,373,311$ 2,861,050$ 3.00% Principal 170,753$ 170,753$ 170,753$ 170,753$ 170,753$

General Fund Allocation 75.89% 20 Interest 89,949$ 85,680$ 82,265$ 77,996$ 72,020$

260,702$ 256,433$ 253,018$ 248,749$ 242,773$

❻ 2015 A GO 471,615$ 399,997$ 3.00% Principal 23,873$ 23,873$ 23,873$ 23,873$ 23,873$

School Allocation 10.61% 20 Interest 12,576$ 11,979$ 11,501$ 10,904$ 10,069$

36,449$ 35,852$ 35,374$ 34,777$ 33,942$

⑦ 2017 B 600,000$ 485,000$ 2.25% Principal 115,000$ 120,000$ 125,000$ 125,000$

10 Interest 12,025$ 9,438$ 6,438$ 3,313$

127,025$ 129,438$ 131,438$ 128,313$ -$

⑧ 2017 A GO 11,815,000$ 11,395,000$ 3.00% Principal 430,000$ 445,000$ 465,000$ 480,000$ 495,000$

Total 20 Interest 387,388$ 374,488$ 361,138$ 342,538$ 323,338$

817,388$ 819,488$ 826,138$ 822,538$ 818,338$


82

Bond Debt Service



Town

⑧ 2017 A GO 10,000,000$ 9,644,520$ 3.00% Principal 363,944$ 376,640$ 393,567$ 406,263$ 418,959$

Police Station Allocation 84.64% 20 Interest 327,878$ 316,959$ 305,660$ 289,917$ 273,667$

691,822$ 693,599$ 699,228$ 696,181$ 692,626$

⑧ 2017 A GO 250,000$ 241,113$ 3.00% Principal 9,099$ 9,416$ 9,839$ 10,157$ 10,474$

DPW Vehicle & Eq Allocation 2.12% 20 Interest 8,197$ 7,924$ 7,642$ 7,248$ 6,842$

17,296$ 17,340$ 17,481$ 17,405$ 17,316$

⑧ 2017 A GO 100,000$ 96,445$ 3.00% Principal 3,639$ 3,766$ 3,936$ 4,063$ 4,190$

DPW Salt Shed Allocation 0.85% 20 Interest 3,279$ 3,170$ 3,057$ 2,899$ 2,737$

6,918$ 6,936$ 6,992$ 6,962$ 6,926$

⑧ 2017 A GO 350,000$ 337,558$ 3.00% Principal 12,738$ 13,182$ 13,775$ 14,219$ 14,664$

Brown House Allocation 2.96% 20 Interest 11,476$ 11,094$ 10,698$ 10,147$ 9,578$

24,214$ 24,276$ 24,473$ 24,366$ 24,242$

⑧ 2017 A GO 170,000$ 163,957$ 3.00% Principal 6,187$ 6,403$ 6,691$ 6,906$ 7,122$

Elmhurst Allocation 1.44% 20 Interest 5,574$ 5,388$ 5,196$ 4,929$ 4,652$

11,761$ 11,791$ 11,887$ 11,835$ 11,775$

⑧ 2017 A GO 298,861$ 288,237$ 3.00% Principal 10,877$ 11,256$ 11,762$ 12,142$ 12,521$

Contingency Allocation 2.53% 20 Interest 9,799$ 9,473$ 9,135$ 8,665$ 8,179$

20,676$ 20,729$ 20,897$ 20,806$ 20,700$

❽ 2017 A GO 646,139$ 623,170$ 3.00% Principal 23,516$ 24,336$ 25,430$ 26,250$ 27,071$


44,701$ 44,816$ 45,180$ 44,983$ 44,753$

Total Town 25,902,861$ 17,556,230$ Principal 1,501,679$ 1,510,858$ 1,074,765$ 1,088,944$ 978,124$

Interest 563,338$ 518,545$ 481,982$ 447,376$ 410,004$

2,065,017$ 2,029,404$ 1,556,747$ 1,536,320$ 1,388,128$



83


Bond Debt Service



School

❻ 2015 A GO 471,615$ 399,997$ 3.00% Principal 23,873$ 23,873$ 23,873$ 23,873$ 23,873$


36,449$ 35,852$ 35,374$ 34,777$ 33,942$

⑨ 2008 B RIHEBC 1,100,000$ 350,000$ 4.78% Principal 70,000$ 70,000$ 70,000$ 70,000$ 70,000$

15 Interest 17,587$ 14,438$ 10,238$ 6,913$ 3,500$

87,587$ 84,438$ 80,238$ 76,913$ 73,500$

⑩ 2013 E RIHEBC 1,100,000$ 465,000$ 3.06% Principal 55,000$ 55,000$ 55,000$ 50,000$ 50,000$

15 Interest 14,229$ 12,546$ 10,863$ 9,180$ 7,650$

69,229$ 67,546$ 65,863$ 59,180$ 57,650$

⑪ 2015 7A & 6B 2,180,000$ 1,445,000$ 5.00% Principal 275,000$ 275,000$ 275,000$ 155,000$ 155,000$

RIHEBC- Total 20 Interest 72,250$ 58,500$ 44,750$ 31,000$ 23,250$

347,250$ 333,500$ 319,750$ 186,000$ 178,250$

❽ 2017 A GO 646,139$ 623,170$ 3.00% Principal 23,516$ 24,336$ 25,430$ 26,250$ 27,071$

School Allocation from above 100.00% 20 Interest 21,185$ 20,480$ 19,750$ 18,733$ 17,683$

Allocated further below by School Dept 44,701$ 44,816$ 45,180$ 44,983$ 44,753$

❽ 2017 A GO 389,154$ 375,319$ 5.00% Principal 14,163$ 14,657$ 15,316$ 15,810$ 16,304$

RIHEBC- Halthaway 60.23% 20 Interest 12,759$ 12,335$ 11,895$ 11,282$ 10,650$

26,923$ 26,992$ 27,211$ 27,092$ 26,954$


84

Bond Debt Service



School

❽ 2017 A GO 185,658$ 179,058$ 5.00% Principal 6,757$ 6,993$ 7,307$ 7,543$ 7,778$

RIHEBC- Melville 28.73% 20 Interest 6,087$ 5,885$ 5,675$ 5,383$ 5,081$

12,844$ 12,877$ 12,982$ 12,925$ 12,859$

❽ 2017 A GO 59,327$ 57,218$ 5.00% Principal 2,159$ 2,234$ 2,335$ 2,410$ 2,486$

RIHEBC- PHS 9.18% 20 Interest 1,945$ 1,880$ 1,813$ 1,720$ 1,624$

4,104$ 4,115$ 4,148$ 4,130$ 4,109$

❽ 2017 A GO 12,000$ 11,573$ 5.00% Principal 437$ 452$ 472$ 488$ 503$

RIHEBC- PMS 1.86% 20 Interest 393$ 380$ 367$ 348$ 328$

830$ 832$ 839$ 835$ 831$

Total School 5,026,139$ 3,283,166$ Principal 447,389$ 448,209$ 449,303$ 325,123$ 325,944$

Interest 137,828$ 117,942$ 97,101$ 76,729$ 62,152$

585,217$ 566,152$ 546,404$ 401,852$ 388,095$

Total Town 25,902,861$ 17,556,230$ Principal 1,501,679$ 1,510,858$ 1,074,765$ 1,088,944$ 978,124$

Interest 563,338$ 518,545$ 481,982$ 447,376$ 410,004$

2,065,017$ 2,029,404$ 1,556,747$ 1,536,320$ 1,388,128$

Total School 5,026,139$ 3,283,166$ Principal 447,389$ 448,209$ 449,303$ 325,123$ 325,944$

Interest 137,828$ 117,942$ 97,101$ 76,729$ 62,152$

585,217$ 566,152$ 546,404$ 401,852$ 388,095$

Total

Town's Budget 30,929,000$ 20,839,396$ Principal 1,949,067$ 1,959,067$ 1,524,067$ 1,414,067$ 1,304,067$

Interest 701,166$ 636,488$ 579,084$ 524,105$ 472,156$

(Total School and Town Debt Service is included in the Town's Budget) 2,650,234$ 2,595,555$ 2,103,151$ 1,938,173$ 1,776,223$

④ was paid off in FYE 2020



85


Bond Debt Service



Transfer Station Enterprise Fund

❺ 2014 A GO 200,000$ 119,600$ 2.00% Principal 19,934$ 19,934$ 19,934$ 19,934$ 19,934$

Transfer Station Allocation 13.29% 15 Interest 2,168$ 1,794$ 1,395$ 997$ 598$

22,101$ 21,728$ 21,329$ 20,930$ 20,532$

Septic Loan Program Enterprise Fund

⑫ 2015 B GO 415,000$ 280,000$ 2.00% Principal 40,000$ 40,000$ 40,000$ 40,000$ 40,000$

Septic Loan Program 100.00% 15 Interest 7,876$ 6,940$ 5,825$ 4,530$ 3,236$

47,876$ 46,940$ 45,825$ 44,530$ 43,236$

Total ALL BONDS

Town's Budget 31,544,000$ 21,238,996$ Principal 2,009,001$ 2,019,001$ 1,584,001$ 1,474,001$ 1,364,001$

Interest 711,210$ 645,222$ 586,304$ 529,632$ 475,990$

(Total School and Town Debt Service is included in the Town's Budget) 2,720,211$ 2,664,223$ 2,170,305$ 2,003,633$ 1,839,991$

(Enterprise Funds are shown in their respective Budgets Fund 88 & Fund 67)


86

Debt Service: Capital Leases

Lease Debt Service Original Principal

Department Asset Liability 6/30/2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024

Town

③ Total Departments 393,991$ 229,227$ P rincipal 53,873$ 56,100$ 58,420$ 60,835$

T o tal A llo cat io n 100.00% Interest 9,478$ 7,251$ 4,931$ 2,515$

63,351$ 63,351$ 63,351$ 63,351$ -$

③ Fire Dept Ambulance 251,471$ 146,308$ P rincipal 34,385$ 35,807$ 37,287$ 38,829$ -$

63.83% Interest 6,050$ 4,628$ 3,147$ 1,605$ -$

40,435$ 40,435$ 40,435$ 40,435$ -$

③ Police Dept 25' Safe Defender 103,000$ 59,926$ P rincipal 14,084$ 14,666$ 15,272$ 15,904$ -$

Boat w/ Outboard 26.14% Interest 2,478$ 1,895$ 1,289$ 658$ -$

16,562$ 16,562$ 16,562$ 16,562$ -$

③ DPW Dept DPW Truck 39,520$ 22,993$ P rincipal 5,404$ 5,627$ 5,860$ 6,102$ -$

10.03% Interest 951$ 727$ 495$ 252$ -$

6,354$ 6,354$ 6,354$ 6,354$ -$

④ Total Departments 239,151$ 145,803$ P rincipal 45,826$ 47,931$ 52,047$

T o tal A llo cat io n 100.00% Interest 6,568$ 4,463$ 2,260$

52,394$ 52,394$ 54,307$ -$ -$

④ Police Dept Police Vehicle 52,290$ 31,880$ P rincipal 10,020$ 10,480$ 11,380$ -$ -$

21.87% Interest 1,436$ 976$ 494$ -$ -$

11,456$ 11,456$ 11,874$ -$ -$

④ Police Dept Police Vehicle 51,345$ 31,304$ P rincipal 9,839$ 10,291$ 11,174$ -$ -$

21.47% Interest 1,410$ 958$ 485$ -$ -$

11,249$ 11,249$ 11,660$ -$ -$

Informative. Approved in Department CIPs.

87

Debt Service: Capital Leases (cont.)



Town

④ Police Dept Portables- Radios 84,751$ 51,670$ P rincipal 16,240$ 16,986$ 18,445$ -$ -$

35.44% Interest 2,328$ 1,581$ 801$ -$ -$

18,568$ 18,568$ 19,246$ -$ -$

④ Police Dept Misc Small assets 3,624$ 2,209$ P rincipal 694$ 726$ 789$ -$ -$

1.52% Interest 100$ 68$ 34$ -$ -$

794$ 794$ 823$ -$ -$

④ Fire Dept 2018 Ford Explorer 35,030$ 21,357$ P rincipal 6,712$ 7,021$ 7,624$ -$ -$

14.65% Interest 962$ 654$ 331$ -$ -$

7,674$ 7,674$ 7,955$ -$ -$

④ Fire Dept Portables- Radios 12,110$ 7,383$ P rincipal 2,320$ 2,427$ 2,636$ -$ -$

5.06% Interest 333$ 226$ 114$ -$ -$

2,653$ 2,653$ 2,750$ -$ -$

Town

⑤ DPW Dept 2018 International 148,638$ 106,085$ P rincipal 20,034$ 20,609$ 21,200$ 21,808$ 22,434$

7400 Truck & chassis Interest 3,045$ 2,470$ 1,878$ 1,270$ 644$

w/sander & plow 23,078$ 23,078$ 23,078$ 23,078$ 23,078$

⑦ Total Departments 328,495$ 263,185$ P rincipal 56,727$ 58,577$ 60,487$ 62,460$ 12,267$

Total Allocation 100.00% Interest 8,583$ 6,733$ 4,823$ 2,850$ 813$

65,310$ 65,310$ 65,310$ 65,310$ 13,080$


88




Town

⑦ Police Dept Police Vehicle 52,718$ 42,237$ P rincipal 9,104$ 9,401$ 9,707$ 10,024$ 1,969$

16.05% Interest 1,377$ 1,081$ 774$ 457$ 130$

10,481$ 10,481$ 10,481$ 10,481$ 2,099$

⑦ Police Dept Police Furniture 140,109$ 112,253$ P rincipal 24,195$ 24,984$ 25,799$ 26,640$ 5,232$

42.65% Interest 3,661$ 2,872$ 2,057$ 1,216$ 347$

27,856$ 27,856$ 27,856$ 27,856$ 5,579$

⑦ DPW Dept DWP Truck 40,389$ 32,359$ P rincipal 6,975$ 7,202$ 7,437$ 7,680$ 1,508$

12.30% Interest 1,055$ 828$ 593$ 350$ 100$

8,030$ 8,030$ 8,030$ 8,030$ 1,608$

⑦ DPW Dept Snow Blow er 42,829$ 34,314$ P rincipal 7,396$ 7,637$ 7,886$ 8,143$ 1,599$

13.04% Interest 1,119$ 878$ 629$ 372$ 106$

8,515$ 8,515$ 8,515$ 8,515$ 1,705$

⑧ Fire Dept Ambulance 253,845$ 213,911$ P rincipal 32,789$ 33,884$ 35,016$ 36,185$ 37,394$

T o tal Interest 7,145$ 6,050$ 4,918$ 3,748$ 2,540$

39,933$ 39,934$ 39,934$ 39,934$ 39,934$


89




Town

Town

⑨ạ Total Police Department 244,186$ -$ P rincipal 83,346$ 79,460$ 81,380$ -$ -$

Total Allocation 0.00% Interest -$ 3,886$ 1,966$ -$ -$

83,346$ 83,346$ 83,346$ -$ -$

⑨ạ Police Dept Police Vehicle 49,031$ -$ P rincipal 16,735$ 15,955$ 16,341$

Interest 780$ 395$

16,735$ 16,735$ 16,735$ -$ -$

⑨ạ Police Dept Police Vehicle 49,031$ -$ P rincipal 16,735$ 15,955$ 16,341$

Interest 780$ 395$

16,735$ 16,735$ 16,735$ -$ -$

⑨ạ Police Dept Police Motorcycle 24,195$ -$ P rincipal 8,258$ 7,873$ 8,063$ -$

Interest 385$ 195$ -$

8,258$ 8,258$ 8,258$ -$ -$

⑨ạ Police Dept Police Motorcycle 24,195$ -$ P rincipal 8,258$ 7,873$ 8,063$

Interest 385$ 195$

8,258$ 8,258$ 8,258$ -$ -$

⑨ạ Police Dept Police Radios 97,734$ -$ P rincipal 33,359$ 31,803$ 32,572$

Interest 1,556$ 787$

33,359$ 33,359$ 33,359$ -$ -$


90




Town

⑨Ь Total DPW Department 193,458$ -$ P rincipal 50,110$ 46,646$ 47,774$ 48,928$ -$

Total Allocation Interest -$ 3,464$ 2,337$ 1,182$ -$

50,110$ 50,110$ 50,110$ 50,110$ -$

⑨Ь DPW Dept DWP Truck (1 Ton) 61,297$ -$ P rincipal 15,877$ 14,780$ 15,137$ 15,503$

Interest -$ 1,098$ 740$ 375$

15,877$ 15,877$ 15,877$ 15,877$ -$

⑨Ь DPW Dept DWP Truck (10Ton) 118,190$ -$ P rincipal 30,614$ 28,498$ 29,187$ 29,892$ -$

Interest -$ 2,116$ 1,428$ 722$ -$

30,614$ 30,614$ 30,614$ 30,614$ -$

⑨Ь DPW Dept Mow er w / Deck 13,971$ -$ P rincipal 3,619$ 3,369$ 3,450$ 3,533$ -$

Interest -$ 250$ 169$ 85$ -$

3,619$ 3,619$ 3,619$ 3,619$ -$

⑨ҫ Fire Dept Fire Dodge Truck 45,673$ -$ P rincipal 15,668$ 14,938$ 15,067$

T o tal Interest -$ 731$ 370$

15,668$ 15,668$ 15,437$ -$ -$

⑩ Fire Dept Fire Boat 450,000$ -$ P rincipal 51,305$ 39,179$ 40,370$ 41,597$ 42,863$

T o tal Interest -$ 12,127$ 10,935$ 9,707$ 8,442$

51,305$ 51,305$ 51,305$ 51,304$ 51,305$


91




Total Town 1,696,108$ 958,212$ P rincipal 409,677$ 397,323$ 411,761$ 271,814$ 114,959$

Interest 34,819$ 47,173$ 34,418$ 21,273$ 12,439$

444,496$ 444,496$ 446,178$ 293,087$ 127,398$

Transfer Station Enterprise Fund

❻ Transfer Station Compactor 228,509$ 192,603$ P rincipal 29,515$ 30,504$ 31,526$ 32,582$ 33,674$

Interest 6,454$ 5,465$ 4,443$ 3,386$ 2,494$

35,969$ 35,969$ 35,969$ 35,969$ 36,169$

Total ALL LEASES

Town's Budget W/ T Station 1,924,617$ 1,150,815$ P rincipal 439,192$ 427,827$ 443,287$ 304,396$ 148,633$

① Lease paid off Interest 41,272$ 52,638$ 38,860$ 24,659$ 14,933$

② Lease paid off 480,465$ 480,465$ 482,147$ 329,056$ 163,566$


92

Debt Service – Capital Leases (Summary)



Town

DPW Dept Purchased

③ DPW Truck 8/12/2016 39,520$ 22,993$ 6,354$ 6,354$ 6,354$ 6,354$ -$

⑤ Int'l 7400 Truck 8/17/2017 148,638$ 106,085$ 23,078$ 23,078$ 23,078$ 23,078$ 23,078$

w/ blower & sander

⑦ DWP Truck 8/6/2018 40,389$ 32,359$ 8,030$ 8,030$ 8,030$ 8,030$ 1,608$

⑦ Snow Blower 8/6/2018 42,829$ 34,314$ 8,515$ 8,515$ 8,515$ 8,515$ 1,705$

⑨Ь DWP Truck (1 Ton) 8/23/2019 61,297$ -$ 15,877$ 15,877$ 15,877$ 15,877$ -$

⑨Ь DWP Truck (10 Ton) 8/23/2019 118,190$ -$ 30,614$ 30,614$ 30,614$ 30,614$ -$

⑨Ь M ower w/ Deck 1/7/2019 13,971$ -$ 3,619$ 3,619$ 3,619$ 3,619$ -$

464,834$ 195,751$ 96,088$ 96,088$ 96,088$ 96,088$ 26,392$

Fire Dept

③ Ambulance 8/12/2016 251,471$ 146,308$ 40,435$ 40,435$ 40,435$ 40,435$ -$

④ 18 Ford Explorer 8/2/2017 35,030$ 21,357$ 7,674$ 7,674$ 7,955$ -$ -$

④ Portables-Radios 8/2/2017 12,110$ 7,383$ 2,653$ 2,653$ 2,750$ -$ -$

⑧ Ambulance 9/27/2018 253,845$ 213,911$ 39,933$ 39,934$ 39,934$ 39,934$ 39,934$

⑨ҫ Fire Dodge Truck 9/5/2019 45,673$ -$ 15,668$ 15,668$ 15,437$ -$ -$

⑩ Fire Boat 450,000$ -$ 51,305$ 51,305$ 51,305$ 51,304$ 51,305$

1,048,129$ 388,959$ 157,669$ 157,669$ 157,815$ 131,672$ 91,239$


93

Debt Service – Capital Leases (Summary – cont.)



Police Dept

④ Police Vehicle 8/2/2017 52,290$ 31,880$ 11,456$ 11,456$ 11,874$ -$ -$

④ Police Vehicle 8/2/2017 51,345$ 31,304$ 11,249$ 11,249$ 11,660$ -$ -$

④ Portables- Radios 8/2/2017 84,751$ 51,670$ 18,568$ 18,568$ 19,246$ -$ -$

④ M isc Small assets 8/2/2017 3,624$ 2,209$ 794$ 794$ 823$ -$ -$

⑦ Police Vehicle 8/6/2018 52,451$ 42,023$ 10,428$ 10,428$ 10,428$ 10,428$ 2,089$

⑦ Police Vehicle 8/6/2018 52,718$ 42,237$ 10,481$ 10,481$ 10,481$ 10,481$ 2,099$

⑦ Police Furniture 8/6/2018 140,109$ 112,253$ 27,856$ 27,856$ 27,856$ 27,856$ 5,579$

⑨ạ Police Vehicle 7/1/2019 49,031$ -$ 16,735$ 16,735$ 16,735$ -$ -$

⑨ạ Police Vehicle 7/1/2019 49,031$ -$ 16,735$ 16,735$ 16,735$ -$ -$

⑨ạ Police M otorcycle 7/1/2019 24,195$ -$ 8,258$ 8,258$ 8,258$ -$ -$

⑨ạ Police M otorcycle 7/1/2019 24,195$ -$ 8,258$ 8,258$ 8,258$ -$ -$

⑨ạ Police Radios 1/1/2020 97,734$ -$ 33,359$ 33,359$ 33,359$ -$ -$

681,474$ 313,576$ 174,178$ 174,177$ 175,714$ 48,765$ 9,767$

Harbor M aster

③ 25' Boat w/ Outboard 8/12/2016 103,000$ 59,926$ 16,562$ 16,562$ 16,562$ 16,562$ -$

103,000$ 59,926$ 16,562$ 16,562$ 16,562$ 16,562$ -$

2,297,437$ 958,212$ 444,496$ 444,496$ 446,178$ 293,087$ 127,398$ -$ -$ -$ -$ -$

Town -Transfer Station- Headly Street (Fund 88)❻ Transfer Station Compactor 228,509$ 192,603$ 35,969$ 35,969$ 35,969$ 35,969$ 36,169$

2,525,946$ 1,150,815$ 480,465$ 480,465$ 482,147$ 329,056$ 163,566$


94

Enterprise Fund: Glen Farm Equestrian Center

Enterprise Funds: Approved Actual To Date

Glen Farm Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change

Equestrian FY 2018 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 FY 20 to FY 21 FY 20 to FY 21

Revenue

Rental Revenue 18,000$ 18,000$ 18,000$ 18,000$ 4,500$ 18,000$ -$ 0.00%

Other

Total 18,000$ 18,000$ 18,000$ 18,000$ 4,500$ 18,000$ -$ 0.00%

Operations

Grounds Maintenance 9,066$ -$ -$ 10,000$ -$ 10,000$ -$ 0.00%

Total 9,066$ -$ -$ 10,000$ -$ 10,000$ -$ 0.00%

NET Surplus/(Deficit) 8,934$ 18,000$ 18,000$ 8,000$ 4,500$ 8,000$ -$ 0.00%


95


Transfer Station Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Revenue

Transfer Station Fees 475,647$ 468,775$ 474,602$ 509,833$ 149,260$ 474,949$ (34,884)$ -6.84%

Bag Revenue 133,064$ 384,000$ 313,611$ 282,000$ 9,309$ 229,992$ (52,008)$ -18.44%

Recycling Credit 5,000$ 2,325$ -$ 470$ -$ -$

Transfer from GF 6,825$ -$ -$ -$ -$

Other 40,328$ 12,000$ 26,299$ 32,040$ 150$ 22,612$ (9,428)$ -29.43%

649,039$ 876,600$ 816,837$ 823,873$ 159,189$ 727,553$ (96,320)$ -10.93%


Salaries

Recycle Coordinator 23,481$ 23,951$ 21,348$ 24,005$ 10,555$ 24,485$ 480$ 2.00%

Gate Attendant 45,156$ 57,195$ 29,705$ 31,659$ 13,804$ 32,292$ 633$ 2.00%

Overtime 13,521$ 14,180$

Total Payroll 68,637$ 81,146$ 64,574$ 55,664$ 38,539$ 56,777$ 1,114$ -12.07%

Benefits -$ -$ -$

Payroll Taxes 4,924$ 6,208$ 5,190$ 4,258$ 2,657$ 4,343$ 85$ 2.01%-$ -$ -$

4,924$ 6,208$ 5,190$ 4,258$ 2,657$ 4,343$ 85$ 2.01%

73,561$ 87,354$ 69,764$ 59,922$ 41,196$ 61,121$ 1,199$ 2.00%

Operations

Solid Waste Disposal 724,856$ 714,247$ 550,634$ 664,638$ 351,738$ 597,478$ (67,160)$ -10.10%

Recycling Programs 918$ 13,000$ 19,988$ 1,000$ 15,008$ 2,572$ 1,572$ 157.20%

Utilities 14,039$ 15,000$ 17,426$ 10,000$ 6,173$ 14,088$ 4,088$ 40.88%

Bond Debt Service 23,935$ 22,674$ 5,831$ 22,101$ 21,105$ 22,101$ -$ 0.00%

❻ Lease: Compactor '18 -$ -$ 35,969$ -$ 35,969$ (0)$ 0.00%

Repairs & Maintenance 19,371$ 7,500$ 485$ 20,597$ 732$ 2,000$ (18,597)$ -90.29%

Security -$ -$ -$ -$ -$ -$ -$

Fees 34,406$ -$ 57,123$ -$ 25,525$ -$ -$

Miscellaneous 36,399$ 16,825$ 19,291$ 9,646$ 1,694$ 2,735$ (6,911)$ -71.64%

853,924$ 789,246$ 670,778$ 763,951$ 421,975$ 676,943$ (87,008)$ 0.92%

Total 927,485$ 876,600$ 740,542$ 823,873$ 463,171$ 738,064$ (85,809)$ -0.33%

NET Surplus/(Deficit) (278,446)$ -$ 76,295$ 0$ (303,982)$ (10,511)$ (10,511)$ -113.78%

Enterprise Fund: Transfer Station

Approved 11/25/2019

96

Enterprise Fund: Glen Manor House


Glen M anor House Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Revenue

House Rental 524,425$ 587,000$ 373,150$ 509,700$ 155,100$ 335,000$ (174,700)$ -34.28%

Ceremony 49,000$ -$ 38,500$ 51,829$ 7,500$ -$ (51,829)$ -100.00%

Other Rentals 42,329$ 38,000$ 33,125$ 40,000$ 18,105$ 25,000$ (15,000)$ -37.50%

Miscellaneous -$ -$ 14$ -$ -100.00%

Total 615,754$ 625,000$ 444,789$ 601,529$ 180,705$ 360,000$ (241,529)$ -19.06%

Expenses

Management Fees:

Contract Personnel 467$ 78,125$ 53,281$ 54,879$ 27,439$ 56,525$ 1,646$ 3.00%

Commissions 64,858$ 53,281$ 67,708$ 75,000$ 22,588$ 54,000$ (21,000)$ -28.00%

Total Management Fees A 65,326$ 131,406$ 120,989$ 129,879$ 50,028$ 110,525$ (19,354)$ -14.90%


97


Glen M anor House Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Operations

Custodial Services 18,262$ 16,000$ 16,891$ 16,000$ 7,762$ 17,000$ 1,000$ 6.25%

Advertising 16,687$ 15,500$ 13,552$ 15,500$ 6,710$ 15,000$ (500)$ -3.23%

Printing 120$ 1,500$ 2,950$ 1,500$ -$ 700$ (800)$ -53.33%

Electricity 7,389$ 6,750$ 10,993$ 6,750$ 3,430$ 6,750$ -$ 0.00%

Heating Oil 24,324$ 27,500$ 21,671$ 27,500$ 5,307$ 20,000$ (7,500)$ -27.27%

Propane Gas - GMH 1,180$ 1,000$ 822$ 1,000$ 435$ 1,000$ -$ 0.00%

Telephone 2,202$ 2,500$ 2,022$ 2,500$ 947$ 2,000$ (500)$ -20.00%

Water 3,176$ 3,500$ 2,999$ 3,500$ 2,352$ 3,500$ -$ 0.00%

Waste Disposal 2,656$ 2,000$ 3,610$ 2,000$ 1,042$ 1,500$ (500)$ -25.00%

Professional Services -$ 2,000$ 993$ 2,000$ 2,737$ 1,500$ (500)$ -25.00%

Postage 477$ 650$ 206$ 650$ 165$ 300$ (350)$ -53.85%

Membership Dues 429$ 750$ 390$ 750$ 60$ 400$ (350)$ -46.67%

Supplies 4,704$ 6,500$ 8,791$ 6,500$ 988$ 8,000$ 1,500$ 23.08%

Building Maintenance 12,735$ 12,500$ 13,031$ 12,500$ 5,122$ 14,000$ 1,500$ 12.00%

Grounds Maintenance 18,721$ 13,000$ 13,915$ 13,000$ 8,832$ 14,500$ 1,500$ 11.54%

Total B 113,060$ 111,650$ 112,836$ 111,650$ 45,889$ 106,150$ (5,500)$ -4.93%

Total Expenses (A + B) C 178,386$ 243,056$ 233,825$ 241,529$ 95,917$ 216,675$ (24,854)$ -10.29%

NET Surplus/(Deficit) 437,368$ 381,944$ 210,964$ 360,000$ 84,788$ 143,325$ (236,029)$ -60.19%

Allocations

25% Capital Improvements 147,197$ 95,486$ 88,596$ 90,000$ 21,197$ 35,831$

75% General Fund 290,171$ 286,458$ 122,368$ 270,000$ 63,591$ 107,494$

Allocation 437,368$ 381,944$ 210,964$ 360,000$ 84,788$ 143,325$

Enterprise Fund: Glen Manor House (cont.)


98

Enterprise Fund: Septic Loan Program


Septic Loan Program Actual Approved Actual 7/1/19-12/31/19 Proposed $ Change % Change


Revenue

Program Service Fees 6,875$ 6,800$ 5,614$ 6,800$ 6,800$ -$ 0.00%

Transfers from General Fund 54,924$ 53,871$ 53,871$ 47,876$ 44,172$ 46,940$ (936)$ -1.96%

Total 61,799$ 60,671$ 59,485$ 54,676$ 44,172$ 53,740$ (936)$ -1.71%

Operations

Septic Loan Program 743$ 1,000$ 597$ 1,000$ -$ 1,000$ -$ 0.00%

Interest Expense 7,216$ 7,200$ 8,607$ 7,000$ 7,000$ -$ 0.00%

Total 7,959$ 8,200$ 9,204$ 8,000$ -$ 8,000$ -$ 0.00%

NET Surplus/(Deficit) 53,840$ 52,471$ 50,281$ 46,676$ 44,172$ 45,740$ (936)$ -2.01%


99

Special Revenue Funds

Special Revenue Actual Actual Actual Actual

With Fund Balances FY 2016 FY 2017 FY 2018 FY 2019

Funds

Distracted Driver (94)$

Sherman Trust 16,721$ 16,723$ 16,793$

Cemetery 143,683$ 144,829$ 146,840$

CDBG (50,271)$ 5,250$ 5,250$

CDBG Disaster Recovery 62,440$ 6,919$ 6,919$

Bulletproof Vest (8,450)$ (8,450)$

Evidence Fund 2,633$ 2,633$ 6,761$

Clerks Restoration Fund 4,955$ 74$ 74$ 74$

EDC w orkshop 1,064$ 787$ 517$ 517$

EMW SHSP Heavy Rescue 176$ 176$ 7,158$

CFPIA Grant from RIDEM -$ (35,820)$

RIEMA-EMPG -$ (525)$

AFG -$ (12,313)$

Commemorative Bench 3,866$ 4,639$ 1,361$ 3,175$

School Impact Fees 455,421$ 615,542$ 198,607$ 309,349$

Click it or Ticket it -$

New Police Station -$ 2,000$ 3,000$

RIEMA-Fund -$ (3,750)$

Tow n Commons Grant 288$ 289$ 289$ 289$

RIDEM Recreation Grant

Alcohol Survey -$

NHTSA - Pedestrian

Fire MV Mitigation/Ambulance Reserve 1,280$ 1,455$ 2,407$ 2,407$

AIPC-West Side Project 20,000$ 20,000$ 20,000$ 20,000$

Explorer Program 766$ 766$ 1,266$ 1,266$

Fire Alarm Maintenance 28,609$ 37,389$ 11,265$ 29,616$

Fire Plan Review 34,021$ 54,110$ 32,068$ 32,335$


100

Special Revenue Funds

Special Revenue Actual Actual Actual Actual

With Fund Balances FY 2016 FY 2017 FY 2018 FY 2019

Funds

Historic Records Funds 23,566$ 27,637$ 31,024$ 34,312$

Joan Haskins Memorial F 3,715$ 3,715$ 3,715$ 3,715$

Veterans Wall -$ 1,638$ 1,491$ 1,711$

Fed Equitable Sharing-Drug Seizure 2,425$ 2,425$ 2,425$ 2,425$

Melville Recreation Committee 942$ 942$ 942$ 942$

NARC Forfeiture 10,117$ 23,198$ 22,738$ 22,796$

IICAC -$ (2,035)$ (5,941)$

FDA Tobacco Survey 506$ 506$ 506$

Blue Riptide Impaired/Drink Driver (2,072)$

Blue Riptide Speed Management 615$

Dog Fund 18,305$ (6,563)$ (11,407)$ (7,794)$

COPS SRO -$ (14,288)$ -$ 2,129$

Tank Farm 7,577$ 26,077$ 26,077$ 26,077$

Tech Upgrades & Documentation Preservation 73,174$ 62,618$ 58,311$ 78,268$

Synar Tobacco Survey (2,021)$ (2,021)$ (1,625)$

Glen Farm Stable Donation 443$ 443$ 443$ 443$

Fire Smoke Detector Inspections 50,120$ 36,214$ 27,020$ 37,345$

JAG Edw ard Byrne Grant 8,330$

EMA Meds Plan Update 3,553$ 3,553$ 3,553$

EMA Meds Plan Update 3,553$ 3,553$ 3,553$ 3,553$

EMA Med Pods 8,081$ 11,681$ 9,642$ 12,642$

Low Income Spray/Neuter 5,874$ 5,608$ 6,012$ 6,849$

Shelter Spray/Neuter 8,224$ 9,081$ 9,750$ 10,587$

NHTSA - Child Passenger -$ 264$

Conservation Commission Commons Maintenance 100$ 50$ 50$

Portsmouth Tree Comm 15$ 15$ 15$

Conservation Commission Commons Maintenance 100$ 50$ 50$ 50$

Portsmouth Tree Comm 15$ 15$ 15$ 3,015$

Friends of Glen Park 278$ 278$ 278$ 278$

Conservation Commission Grant 500$ 500$ 500$ 500$


101

Pensions and Other Post Employment Benefits (OPEB)

PENSIONS

Portsmouth has been proactive in its approach to addressing the subject of funding public pensions, with its strategy taking several

approaches.

1. Assumptions used for Return on Investments.

2. Transition from Defined Benefit Plans to Defined Contribution Plans (401a).

3. Negotiate changes in collective bargaining agreements and other areas of existing employees in Defined Benefit Plans.

Most reports on pension cost are reflected as a percentage of payrolls. We believe that pension contributions as a percent of budget provides

a broad framework for projecting how pension cost affects other municipal activities.

Pension Contributions

Pension Cost consists of defined benefit current cost, defined benefit past services cost (Payments toward unfunded liability) and defined

contribution cost. The past service cost can be calculated using various methods. These include level dollar, level percentage as well as the

length of amortization the cost. Currently the Town of Portsmouth uses the level dollar method and is amortizing the cost over 30 years

which will end in 2040. All new employees are placed in the Town’s Defined Contribution Plan 401(a). Many existing employees have moved

to this plan for future earnings but are still vested in the defined benefit plan.

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Pensions and OPEB (cont.)

Actual Actual Actual Actual

Active Retirees FY 2016 FY 2017 FY 2018 FY 2019

Tow n Hall/PMEA 15 14 10 7

Public Works 11 12 14 16

Fire 37 36 33 33

Police 37 36 34 34

School 53 53 52 43

153 151 143 133


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Pension Assets & Liability FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

FMV 46,829,397$ 47,752,905$ 46,929,737$ 53,553,832$ 56,994,318$ 58,545,666$

Liability 78,330,009$ 84,662,311$ 89,361,468$ 93,596,611$ 98,072,246$ 103,976,616$

Unfunded Liability 31,500,612$ 36,909,406$ 42,431,731$ 40,042,779$ 41,077,928$ 45,430,950$

% Funded 59.78% 56.40% 52.52% 57.22% 58.11% 56.31%


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https://www.portsmouthri.com/151/Budgets-Financial-Information


https://www.portsmouthri.com/151/Budgets-Financial-Information

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106


OPEB (Other Post-Employment Benefits)

Town


107


OPEB (Other Post-Employment Benefits)

School


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