March 19, 2013

State Revenue Sharing budgeted decrease ($40,000) Excise Tax Revenue budgeted increase $50,000 Regional Dispatch Fees $62,000 Misc Revenue increase $8,000
MTM Center Rental $6,000 Police Revenue $2,000 Tax Costs $(4,000)

NET IMPACT TO NON-TAX REVENUE: $70,000

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Revenue Sharing History

900,000.00 850,000.00 800,000.00
*(Est) *(Est)

750,000.00 700,000.00 650,000.00 600,000.00 FY 11 FY12 Budget FY13 Actual

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FY14

Excise Tax Revenue History

1,350,000.00 1,300,000.00 1,250,000.00 1,200,000.00 1,150,000.00 1,100,000.00 1,050,000.00 1,000,000.00 950,000.00 900,000.00 FY 11 FY12 Budget Actual FY13 FY14
*(Est) *(Est)

y y y y y y y y y y y y y y y

Replaced Wood Trailer at the Transfer Station Installed a new Stainless Steel Dump Body in Public Works Upgraded Municipal Fleet 11 PC/Workstation Upgrades & WiFi Accessibility for Beaver Park & Sewer Network Upgrades Town & PD Backup Server for Disaster Recovery Plan Communication Center Upgrade (including furniture & IT equipment) Paved approx. 5.6 miles of road (including Rt. 196) Constructed approx. 1100 feet of sidewalk along Rt. 196 Fisher Road Bridge Replacement ET Smith Hose Company Roof Replacement Continued Progress on MTM Community Center Window Replacement Maintained appearance of our Main Streets with weekly Street Sweeping Gateway Improvements (Signs & Gardens) Library Air Conditioning & Childrens Room Remodeling


y y y y y

General Government $200,000 Public Safety $267,000

Insurance & Benefits - $84,000 Human Resources- $22,000 Technology - $43,000 Town Buildings - $23,000 Code Enforcement - $13,000
y y y y

Fire Department Truck Replacement Program - $25,000 Increased Staff/Wage Adj $98,000 Lease Purchases - $49,000 Capital Reserve - $20,000

y y y y y

Public Works- $151,000

Public Services - $34,000

Beaver Park/Green Thumb - $23,000 Recreation - $10,000 Library - $3,000

y Paving - $30,000 y Culverts - $20,000 y Winter PW - $45,000 (Sand/Salt & Plow Replacement) Trailer Lease - $20,000 Well Contamination - $12,000

Debt Service Decrease - $(165,000)

Increasefrom2012 2013

$483,531
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y y y y y y

General Government $82,200

Insurance & Benefits - $29,000
y

y y y y y

Public Safety $84,000

Increased Staff/Wage Adj $37,000 Lease Purchases - $10,000
y

FICA, Retirement & Insurance

Legal - $16,000 Wage Adj/Longevity - $13,000 Code Enforcement - $12,000 Human Resources- $4,000 Technology/Town Buildings - $5,000

Two Units & Doc Image Unit

Capital Reserve - $10,000 PSAP Fee - $18,000 Fire Dept - $10,000

y

First Responder & Air Pack Upgrade

y y y y y y

Public Works- $51,000

Trailer Lease - $16,000 Waste Disposal - $10,000 Equipment Repair - $25,000
y

y y y

Public Services - $12,000

Beaver Park- $6,000 Recreation - $5,000 Library - $1,000

Plow Replacement & Dump Body

Well Contamination - $12,000 MS4 Study - $10,000 (split with Sewer) Paving - $(20,000)

County Tax Decrease - $(23,600) Debt Service Decrease - $(165,000)

Increase from 2012- 2013

$38,069 or 0.52%

$16,000,000

$14,000,000

$12,000,000

$10,000,000

$8,000,000

County Tax School Budget Municipal Budget

$6,000,000

$4,000,000

$2,000,000

$-

**- Projected

LisbonMilRateforthelast10years
$26.00 $25.00 $24.00 $23.00 $22.00 $21.00 $20.00
0304 0405 0506 0607 0708 0809 0910 1011 1112 1213 $21.00 $21.00 $25.25 $25.25 $25.25 $24.25 $23.75 $25.50 $25.50

$22.26

CurrentMilRatesofSurroundingMunicipalities
$30.00 $25.00 $20.00
$13.25 $16.21 $24.90 $25.76 $22.26 $19.59

$15.00 $10.00
Durham@100% Topsham@100% Auburn@100% Brunswick@70% Lewiston@88% Lisbon@83%

Municipality@Valuation(CertifiedRatio)%

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Public Works Police County Tax Hydrant Rental & Street Lights Fire Solid Waste Debt Service Communications Library Recreation Parks All Other

$985,354 958,474 542,800 385,500 362,223 361,530 346,000 219,045 168,883 93,865 76,900 14,296

21.8% 21.2% 12.0% 8.5% 8.0% 8.0% 7.7% 4.9% 3.7% 2.1% 1.7% 0.4%

Total
**Net of Expenses less Projected Revenues

$4,514,870

100.0%
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Budget Breakdown by Department $7,399,320

17.2% of money raised from taxes pays for assessments and debt service, which, unlike operations of the Town, cannot be amended or cut.

4.9% 7.2% 4.7% 7.3%

5.2% 0.5% 32.0%

General Government Public Works Police County Tax Debt Service

17.8% 20.4%

Public Services Fire Hydrant Rental & Street Lights All Other

Public Works, Public Safety and General Govt = 70.2%

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Budget Trends for the last four years

35.0%

30.8%
30.0%

31.0%

32.0%

29.7%

29.6%

General Government
25.0%

23.3% 21.2% 20.1% 19.9% 16.9%

Public Works

20.4% 17.8%

Police

20.0%

17.7%

17.0%

17.1%

Public Services

15.0%

Fire

10.0%

7.1% 6.1%
5.0%

7.2% 4.9%

6.0% 4.7%

5.9% 4.7% 4.8%

4.7%

0.0% FY10 FY 11 FY 12 FY 13 FY 14

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2.3% 1.5% 0.6% 5.7% 6.6% 4.7% 7.3% 39.4% 3.9%

Wages Insurance&Benefits ContractedServices CountyTax DebtServices Supplies Equipment/Capital

12.3% 15.6%

HydrantRental Repairsand Maintenance AllOther Professional Development 14

Total budget increase of $133,562 or 6.2%

General Government - $52,500

Retirement & Social Security Insurance Code Enforcement HR Assistant Planning Board Longevity/Step increases Wage shift from ECD to General Government Align Budget with Actual Expenditures PT Staffing for greater dispatch coverage Longevity/Step increases Final Adjustments to two year wage increases

Public Safety - $45,000

Public Works - $31,000

Transition from PT to FT Staff Call Time-Contract Adj Retirement Payout Final Adjustments to two year wage increases

Public Services - $5,500

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Total budget increase of $81,058 or 9.8%

Public Works - $32,000 Well Contamination MS4 Study Waste Disposal General Government - $31,000 Legal Audit Fees Code Enforcement Mapping IT Services Offset by decreases for Contingency & Telephone Exp. Public Safety - $18,000 PSAP Fee County Tax
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Total budget decrease of $-21,824 or -4.9%

Public Safety - $24,700

Fire Dept Air Pack Upgrade Communication Center Reserve Cruiser Replacement Program Document Imaging Unit Trash Trailer Dump Body Plow Replacement Offset by: Tractor/Blower Lease Completion 2009 Loader Lease Completion Paving Reduction Computer Equipment Library Brick Work PW & Fire Dept Doors MTM Windows Offset by: Prior Project Completions

Public Works - $-24,300

General Government - $-20,500

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Total budget increase of $25,496 or 17.4%

General Government - $12,000 Technology/PCs Siemans Contract Public Services - $6,500 Rec Fields Beaver Park/Gardens Public Works - $4,600 Dump Trailer Refurbish Catch Basins Public Safety - $1,800 Fleet Maintenance

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Debt Reduction 5 Year Projection

June 30th, 2014: Balance - $14,025,735 June 30th, 2018: Balance Drops to $8,559,909
16,000,000

14,000,000

12,000,000

10,000,000

8,000,000

6,000,000

4,000,000

2,000,000

2014 2015 2016 2017 2018

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Municipal Budget Projection

7,731,830.75 7,664,195.84

7,700,000.00 7,600,000.00 7,500,000.00 7,400,000.00 7,300,000.00 FY14 FY15 FY16

7,399,320.00

Projected Forecast for the next three years:

2015 265,000 Increase Primarily due to capital $97K and wages & benefits $97K and contracted

services of $35K 2016 68,000 Increase Primarily due to increase in wages.

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No problem can be solved until it is both thoroughly understood and accepted by those who make the decisions.
1. Find a reliable revenue stream sufficient to consistently fund necessary public services without increasing the tax rate. 2. Dont oversimplify the problem with temporary solutions. No one measure can solve the problem! 3. Reducing expenses (through attrition or forced layoff) or services, or increasing revenues, does not in and of itself solve the problem. 4. This budget suggests that Council examine alternatives in the short-term and establish a process for additional revenues in the long term. 5. We need to have more collaborative discussions between the School Committee, Town Council, Finance Committee and Administrative Teams and look out to the future. 21