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proposed a budget - Town of Manchester

VIEWS: 12 PAGES: 234

									                                      TOWN OF MANCHESTER, CONNECTICUT
                                           RECOMMENDED BUDGET
                                                 FY 2010/11

                                                          TABLE OF CONTENTS

General Manager’s Budget Message…………………………………………………...............................i
Financial Overview ...................................................................................................................................ii
Mill Rate Calculation……… ....................................................................................................................ix
Expenditure Summary ...............................................................................................................................x
Revenue Summary ...................................................................................................................................xii
Town Authorized and Funded Positions..................................................................................................xv

BUDGET EXHIBITS

Organization Chart…………………………. ............................................................................................1
Board of Directors Goals and Strategies....................................................................................................2
General Fund Expenditures........................................................................................................................4
Grand List ..................................................................................................................................................7
Revenue Sources........................................................................................................................................9
Fund Balance ...........................................................................................................................................16
Average Quarterly Charges for Household Water and Sewer Service ....................................................22

A – GENERAL GOVERNMENT

General Government Summary .............................................................................................................. A1
Board of Directors................................................................................................................................... A2
General Manager..................................................................................................................................... A4
Budget and Research .............................................................................................................................. A6
Human Resources ................................................................................................................................... A9
Customer Services & Information ........................................................................................................ A12
Finance-Administration and Insurance ................................................................................................. A15
Accounting............................................................................................................................................ A17
Assessment and Collection ................................................................................................................... A19
General Services ................................................................................................................................... A22
Planning and Economic Development.................................................................................................. A25
Town Clerk ........................................................................................................................................... A29
Registrars of Voters .............................................................................................................................. A32
Town Attorney ...................................................................................................................................... A34
Probate Court ........................................................................................................................................ A36
Treasurer ............................................................................................................................................... A37
Resource Office for Neighborhoods and Families................................................................................ A38
Information Systems ............................................................................................................................. A41
Special Services District ....................................................................................................................... A44
General Government Statistics……….................................................................................................. A45

B – PUBLIC WORKS

Public Works Administration ................................................................................................................. B1
Engineering ............................................................................................................................................. B3
Field Services ......................................................................................................................................... B6
Facilities Management .......................................................................................................................... B10
Building Inspection............................................................................................................................... B13
Public Works Statistics…………… ..................................................................................................... B16
C – PUBLIC SAFETY

Police Department................................................................................................................................... C1
Emergency Management......................................................................................................................... C7
Fire-Rescue-EMS.................................................................................................................................... C9
Public Safety Statistics………............................................................................................................. .C15

D – HUMAN SERVICES

Human Services Administration ............................................................................................................. D1
Health...................................................................................................................................................... D4
Senior, Adult & Family Services ............................................................................................................ D7
Youth Services ...................................................................................................................................... D10
Human Services Statistics..................................................................................................................... D12

E – LEISURE SERVICES

Recreation ............................................................................................................................................... E1
Library .................................................................................................................................................... E7
Leisure Services Statistics…................................................................................................................. E10

F –EDUCATION

Board of Education ..................................................................................................................................F1

G – FIXED COST, MISCELLANEOUS
     AND DEBT SERVICE

Employee Pension and Benefits.............................................................................................................. G1
Miscellaneous ......................................................................................................................................... G2
Interfund Transfers.................................................................................................................................. G4
Debt Service............................................................................................................................................ G6

H – WATER AND SEWER

Water Summary ...................................................................................................................................... H1
Water Administration.............................................................................................................................. H7
Water Treatment ................................................................................................................................... H10
Water Field Maintenance ...................................................................................................................... H12
Sewer Summary .................................................................................................................................... H14
Sewer Administration ........................................................................................................................... H19
Sewer Wastewater Collection ............................................................................................................... H21
Sewer Pumping Stations ....................................................................................................................... H22
Sewage Treatment Plant........................................................................................................................ H23

I – SANITATION

Sanitation Summary..................................................................................................................................I1
Sanitation Administration .........................................................................................................................I5
Sanitation Curbside Collection and Disposal............................................................................................I6
Sanitation Landfill Operations ..................................................................................................................I7
Sanitation Recycling .................................................................................................................................I8
Sanitation Hazardous Wastes....................................................................................................................I9
J – CAPITAL PROJECTS

Projects and Sources of Funding.............................................................................................................. J1

K – APPENDICES

Description of the Town of Manchester ................................................................................................. K1
General Statistics and Demographics of the Town of Manchester ......................................................... K3
Budget Process and Calendar.................................................................................................................. K5
Capital Improvement Policies............................................................................................................... K13
Debt Policy ........................................................................................................................................... K14
Statement of Debt Limitation................................................................................................................ K16
Investment of Funds Policy .................................................................................................................. K17
Description of Funds Subject to Appropriation .................................................................................... K18
Basis of Budgeting................................................................................................................................ K19
Glossary of Terms................................................................................................................................. K20
                      General Manager’s Recommended Budget
                                Financial Overview


2009/10

General Fund:

Many of the economic conditions that characterized the 2008/09 fiscal year as well as the
preparation of the 2009/10 budget persist. In particular, the business activities largely
responsible for generating local non-tax revenues, including real estate development and
transactions, remain sluggish. Additionally, the hardship wrought on some taxpayers is
taking its toll, and we have made a slight adjustment downward in our collection rate. As
was the case with the fiscal year that closed June 30, 2009, General Fund revenues are
expected to fall significantly short of the budgeted amount. In the current fiscal year, the
most significant revenue shortfalls are anticipated in the following sources:

•   Property taxes, including Motor Vehicle Supplementals, Prior Year Taxes and
    Interest and Lien Fees are expected to fall short by $747,120

•   Interest Income is projected to end the year $430,700 below budget

Town Clerk Fees, while still short of some of the unusually high volume of recent years,
have rebounded in the current year and are expected to exceed the budgeted amount by
$167,500. The revenue shortfalls projected in Property Taxes and Interest Income, offset
by higher than expected Town Clerk Fees as well as the cumulative effect of all other
revenue sources combine for a total projected revenue gap of $812,886.

The possibility that revenues could be significantly less than budgeted was recognized
early on in the fiscal year, indeed during the budget process last year. Deliberate steps to
restrict spending where practical have been taken throughout the fiscal year, including
freezing vacant positions and reorganizing some offices. At this time, none of the general
Contingency account and only a minimal amount of the Human Services emergency
funding is anticipated to be expended in the current year. An end-of-year balance is
expected in the Debt Service account as a result of a $315,600 Debt Service set-aside in
addition to $125,700 more in savings resulting from the refinancing of previously issued
bonds and favorable interest rates on bonds issued in July 2009.

We currently project a small fund balance at year end, but that is still months away.


Fire Fund:

As is the case in the General Fund, interest income in the Fire Fund is expected to fall
short of the budgeted amount in the current fiscal year. However, higher than budgeted
Advanced Life Response (ALS) fees and Fire Marshal review fees (as a result of the Dye



                                             ii
House Apartments development), will more than offset the shortfall in investment
income. In the aggregate, Fire Fund revenues are expected to exceed the budget by about
$94,000. Expenditures are projected to end the fiscal year well below appropriations, due
in part to vacancies, including partial year vacancies among the command staff ranks that
don’t typically result in additional overtime costs. The Fire Fund also benefitted from the
refinancing of previously issued Fire Bonds, generating approximately $23,000 in current
year debt service savings. The cumulative effect of higher than anticipated revenues and
expenditure savings is a projected increase in the Fire Fund balance of approximately
$305,000. The FY 2010/11 budget recommends the utilization of fund balance in a
conservative amount in order to mitigate next year’s tax impact while we plan more
sustainable approaches.


Enterprise Funds:

Water and Sewer user rates were both increased in the current budget year consistent with
the policy of maintaining a working capital balance of at least 180 days of operating
expenses. In the Water Fund, adopted revenues included Use of Retained Earnings in
order to fully fund all budgeted expenditures. Based on current projections, Use of
Retained Earnings in the Water Fund will be slightly less than originally budgeted.
While water consumption and system connection are continuing their downward trend,
and Interest Income is anticipated to end the year well below budget, roughly half of the
revenue shortfall will be offset by higher than anticipated rental income generated by new
cell phone carrier fees as well as unexpected premium on last summer’s Water Notes
sale. Savings in operating accounts combined with unexpended Contingency make up
the balance of the revenue shortfall. The cumulative effect will be an estimated Use of
Retained Earnings of $4,175 less than originally budgeted.

Sewer Fund revenues are trending similar to Water revenues with Sewer Use Fees, Outlet
Charges and Interest Income projected to fall short of budget. However, while revenues
are projected to end the year approximately $297,000 below budget, operational savings
and unexpended Contingency offset the amount by about $113,000. The net effect will
be a smaller surplus in the Sewer Fund than was originally budgeted. The increase in
Retained Earnings is projected to be $143,728, compared to the original estimate of
$327,083.

Sanitation revenues in the current year reflect the slowdown in construction and
development activity as it relates to tip fees collected at the landfill. This was largely
anticipated in the current year budget. Therefore, revenues are projected to come close
to, though fall just shy of, budgeted revenues. Salary and other savings in expenses will
more than make up for the small shortfall in operating revenues such that the resulting
change in Net Assets will be slightly more favorable than originally planned.




                                            iii
FY 2010/11

General Fund Revenues

Although the current economic downturn has now been recognized for more than 16
months, some of its effects are just now beginning to take their full effect on municipal
governments that rely heavily on local property taxes to fund public services. Significant
decreases in certain revenue sources directly and immediately weakened during the
recession, including Town Clerk Fees, Building Permit Fees and Interest Income,
accounted for most of the tightening revenue in the last fiscal year and current year.
Because of the way that local property taxes are levied and collected in Connecticut, the
full effects of the economic downturn have taken some time to appear on the tax rolls, but
are now reflected in the Grand List of October 1, 2009. Business closings and
downsizings since October 2008, as well as reductions in the number of vehicles and
vehicle values, have contributed to an actual decrease in taxable property on the Grand
List for the first time in at least a decade (unlike reductions that result from revaluations
and simply reflect broader market changes in the valuation of real estate). While the
reduction is a modest and manageable -0.2% of value, the decrease translates to a loss of
approximately $230,000 in property tax revenues at the current mill rate.

Revenue Summary Table.


                                         Adopted FY     Recommended                      Percentage
Revenue Source                            2009/10        FY 2010/11     Dollar Change     Change
Current Property Tax Levy                $111,905,360    $115,292,927      $3,387,567        3.03%
Other Property Taxes                        3,332,000      3,236,880         ($95,120)       -2.85%
Fees, Fines, Charges, Rent, Etc.            3,239,572      3,356,408         116,836         3.61%
State and Federal Aid                      36,475,936     36,372,812         (103,124)       -0.28%
Income from Interest and Other Assets       1,008,417        631,462         (376,955)      -37.38%
Other                                       1,730,499      1,773,529          43,030         2.49%
Use of Fund Balance                         1,050,000        750,000         (300,000)      -28.57%
Total                                    158,741,784     161,414,018        2,672,234        1.68%

State Aid will continue to be an area of concern as the General Assembly not only
considers the Governor’s mid-term budget adjustments proposed for FY 2010/11, but
also in light of the need to confront dramatic budget deficits projected in FY 2011/12 and
2012/13. The State budget deficits of last year and the current biennial budget are modest
by comparison with $5.66 billion deficit projected for fiscal years 2011-2013 by the CT
Office of Policy and Management.

Next year, the Town is projecting to receive $251,971 less in major statutory formula
grants based on the Governor’s mid-term adjustments. This reduction is moderated by
projected increases in some other sources of State Aid, such as the per capita grant for
local health departments that was restored after the Town’s current year budget was


                                             iv
adopted. The result is a modest net reduction of $103,124 in State and Federal Aid.
However, the relatively flat level of State funding that has been incorporated into the
Governor’s proposed mid-term adjustments mask the large structural deficit at the State
level. Recent reductions in State Aid that are measured in the hundreds of thousands of
dollars may be followed in subsequent years by reductions in the millions.

Interest Income continues to be well below the revenues generated prior to the economic
downturn. For FY 2010/11, interest on investments is expected to be $376,955 below the
amount budgeted for the current year.

The FY 2010/11 budget continues the use of designated fund balance as a revenue source
in declining amounts as part of the multi-year plan to mitigate property tax impacts. The
use of fund balance in FY 2010/11, at $750,000, is $300,000 less than the current year.

The aggregate changes in all revenues except the Current Property Tax Levy are a
reduction of $715,333. These reductions, coupled with the $2,672,234 increase in
expenditures result in a Current Property Tax Levy increase of 3.0%. Due to the slight
reduction in the Grand List as well as an adjustment to the tax collection rate, the
required mill rate to support the budget is 27.72 mills, an increase of 0.92 mills, or 3.4%
compared to the current mill rate.


General Fund Expenditures

The proposed budget for FY 2010/11 is a continuation of a multi-year adjustment in the
way services are provided that began several years ago. The inability of the local
property tax base to grow proportionately with the cost of providing services necessarily
results in ongoing and unsustainable tax rate increases unless services are reduced,
eliminated or consolidated. Therefore, the process that began several years ago of
shifting emphasis to core services, reducing or eliminated non-core services and adjusting
staffing levels accordingly continues in this budget. In order to achieve a tax rate
increase that is responsive to the current economic environment, the increase in total
expenditures had to be held to less than 2%. This budget proposes total General Fund
expenditures that increase by 1.7% over the current budget.

Crafting a budget with expenditures that increase by less than 2% required absorbing
certain significant costs that are rising at far greater rates. Health insurance rates have
increased by 12.7% and add $278,057 in expenditures to Town operations. Pension fund
contributions, directly affected by the stock market decline in late 2008, add $243,118 in
costs despite the market rebound since early 2009.

Absorbing these costs while simultaneously holding total expenditures to an increase
below 2% entailed taking the following steps:

•   Staffing Reductions – The current budget is based upon a total of 17.75 positions
    being maintained as frozen and unfunded. The FY 2010/11 increases that number by



                                             v
    another 4.25 positions for a total of 22.0 positions that are frozen and unfunded.
    Freezing the additional positions saves approximately $180,000 in the General Fund.

•   Elimination of Leaf Vacuuming – The proposed budget eliminates the expensive, but
    non-essential service of curbside leaf vacuuming. The elimination of this program
    from the Public Works Department not only saves more than $250,000 in direct costs
    in the General Fund, but enables staff resources to be redirected to core Public Works
    operations, even while continuing an aggressive leaf bag collection.

•   Employee concessions – Discussions are currently in progress with employee groups
    regarding potential salary and leave time adjustments that would take effect at the
    beginning of FY 2010/11. The exact form of concessions has not been determined,
    but has been recognized in the budget’s salary accounts as well as a lump sum give-
    back in the form of furlough time.

All of the steps taken to curb spending in the Town Government portion of the budget
result in a year to year expenditure increase of 1.3%. In order to limit tax increases, it
follows that expenditures would need to be similarly restrained in the Education portion
of the budget. To that end, the recommended budget provides for an increase of
$1,887,796, or 1.9% in Education spending. This recommended spending level for
Education equates to an operating increase commensurate with the increase
recommended for Town departments plus an allowance for the required increase in the
Board of Education contribution to the self-insurance fund which needs to be funded
fully in FY 2010/11. As shown in the table below, the total General Fund budget
increase is 1.7%.

Expenditure Summary Table.

                                                  Manager
                                Adopted FY      Recommended                    Percentage
Category                         2009/10         FY 2010/11 Dollar Change       Change
Town Operations                   43,938,743         44,668,835    730,092            1.7%
Interfund Transfers                5,736,116          5,509,014   (227,102)           -4.0%
Retiree Benefits                   2,594,843          2,792,570    197,727            7.6%
Contingency/Miscellaneous            255,060           281,835      26,775           10.5%
Debt Service                       8,922,816          8,979,762     56,946            0.6%
Total Town Government             61,447,578         62,232,016    784,438            1.3%



Board of Education                96,071,237         97,954,441   1,883,204           2.0%
Other Education-Related            1,222,969          1,227,561      4,592            0.4%
Education Subtotal                97,294,206         99,182,002   1,887,796           1.9%

Total General Fund               158,741,784        161,414,018   2,672,234           1.7%




                                               vi
The proposed capital budget includes a General Fund transfer to reserve of $778,000 plus
$750,000 in use of Local Capital Improvement Plan (LoCIP) grant funds. In addition,
$200,000 will be recommended as an end of year transfer in FY 2009/10 for turf
replacement at the High School football field and replacement of the gas tank at the
Police Department.

Debt Service requirements are relatively flat, consistent with the plan to level out year to
year budget changes via this year’s debt service set-aside.

As a result of the large transfers from the General Fund balance to the Manchester Self-
Insurance Program (MSIP) fund over the last two years, the deficit in the MSIP fund has
been largely eliminated. Total funding for the Manchester Self-Insurance Program
(MSIP) will be consistent with actuary determined levels and with the phase-in plan for
reallocating costs across the various sources of contributions. The required General Fund
contributions to MSIP in FY 2010/11 ($1,591,669 from Fixed-Miscellaneous; $953,601
from Education) decrease by $136,309 in FY 2010/11.


Fire Fund:

The Fire Fund is experiencing similar budgetary challenges as the General Fund in that
the Fire Fund Grand List has decreased while the cost of employee benefits are projected
to increase substantially. Total expenditures in the Fire Fund increase by $508,229, or
4.1% in the proposed budget. Given that minimum staffing levels drive personnel costs
in the Fire Fund, there are few options for curtailing spending that don’t affect minimum
staffing. Therefore, in order to mitigate the tax impact, modest amounts of Fire Fund
balance are included as a revenue source in FY 2010/11. The proposed budget utilizes
$118,000 from unreserved, undesignated Fire Fund balance to moderate the Fire Fund
mill rate. An additional $125,000 from the Paramedic designation in Fire Fund balance is
utilized to reduce the transfer required from the General Fund. These measures result in a
Fire Fund levy that increases by 3.6% and a Fire Fund mill rate that increases by 4.0%.


Enterprise Funds:

The Water and Sewer Fund budgets in FY 2010/11 continue the practice of building rates
around maintaining 180 days of operating expenses in working capital while sufficiently
funding current operations and projected debt service requirements.

The Water Fund budget increases by 7.4% in FY 2010/11 attributable almost entirely to
the first year of debt service payments on the Water Treatment Plant upgrades project.
Water Fund operating costs increase by less than one tenth of one percent in the budget
year and reflect one additional frozen position in the Field Maintenance division. A rate
increase of 5.5% is recommended for water service. While the increase is higher than
originally planned after the 2006 rate study, it is set at a level to meet the policy on




                                             vii
                             MILL RATE CALCULATIONS
                                    FY 2010/11


GENERAL FUND

A.   Adjusted Net Taxable Assessment                    $4,252,908,344

     THEREFORE, 1 MILL = $4,252,908

B.   Tax Dollars Required                                $115,292,927

C.   To allow for approximately 97.8% collection
     rate, mill rate should be calculated on a higher
     requirement; divide Item B by 97.8%                 $117,886,428

D.   Item C Amount, $117,886,428, divided by
     $4,252,908                                            27.72 mills


FIRE DISTRICT SPECIAL FUND

A.   Adjusted Net Taxable Assessment                    $2,810,931,823

     THEREFORE, 1 MILL = $2,810,931

B.   Tax Dollars Required                                 $10,292,642

C.   Item B Amount, $10,292,642, divided by
     $2,810,931                                              3.66 mills


SPECIAL TAXING DISTRICT

A.   Net Taxable Assessment                                $28,341,622

     THEREFORE, 1 MILL = $28,342

B.   Tax Dollars Required                                    $141,700

C.   Item B Amount, $141,700, divided by $28,342             5.00 mills




                                              ix
                                                       Expenditure Summary

                                                                 Expended       Estimated     Department  Manager's
                                     Expended      Adopted       Through       Expenditure     Request   Recommended      Adopted
                                      2008/09      2009/10        12/31/09       2009/10       2010/11      2010/11       2010/11

GENERAL GOVERNMENT
Board of Directors                      $330,843      $368,124      $179,640       $345,337      $368,888      $342,968
General Manager                          284,436       327,088       132,692        315,754       327,996       324,836
Resource Office-Neighb. & Families           801       115,464        49,527        102,763       129,126       127,854
Budget & Research Office                 176,641       187,710        88,793        180,879       179,687       174,751
Human Resources                          551,143       563,417       225,946        509,253       573,423       568,859
Customer Service/Info Office             132,035       143,442       119,637        132,121       141,166       140,274
Finance                                2,195,507     2,328,048     1,055,256      2,217,412     2,384,723     2,230,615
Planning and Economic Development        479,210       506,940       240,674        500,589       570,674       538,256
Town Clerk                               356,321       417,775       179,777        390,735       425,611       419,245
Treasurer                                  2,161           636           770            770             0             0
Registrars                               194,211       251,974       104,912        189,833       254,206       245,165
Town Attorney                            312,966       323,626       136,041        316,958       330,912       328,654
Probate Court                             21,469        26,738         8,708         26,738        26,738        26,738
TOTAL                                 $5,037,744    $5,560,982    $2,522,373     $5,229,142    $5,713,150    $5,468,215         $0


DEPARTMENT OF PUBLIC WORKS
Administration                $609,438                $748,854      $226,831      $742,278       $774,034      $771,670
Engineering                  2,162,641               2,242,416     1,096,348     2,236,923      2,303,344     2,281,541
Field Services               7,245,561               7,335,095     3,561,503     7,301,569      7,700,168     7,398,997
Facility Management            119,052                 199,888       114,487       173,679        197,514       196,144
Building Maintenance         1,475,854               1,488,722       590,932     1,497,937      1,543,731     1,551,528
Building Inspection            776,171                 801,158       394,572       799,564        832,886       812,482
TOTAL                      $12,388,717             $12,816,133    $5,984,673   $12,751,950    $13,351,677   $13,012,362         $0


PUBLIC SAFETY
Police                               $16,519,804   $16,939,921    $8,231,288   $16,742,243    $17,729,957   $17,519,525
Emergency Management                      42,216        47,435        17,478        43,951         52,347        52,347
TOTAL                                $16,562,020   $16,987,356    $8,248,766   $16,786,194    $17,782,304   $17,571,872         $0


DEPARTMENT OF HUMAN SERVICES
Administration                      $789,526          $874,587      $407,088       $806,970      $918,910      $906,769
Health                               716,388           803,905       364,541        773,274       810,061       787,053
Senior, Adult and Family Services  1,027,411         1,041,443       468,055      1,004,628     1,066,762     1,052,107
Youth Services Bureau                550,471           594,765       289,585        559,676       626,026       620,970
TOTAL                             $3,083,796        $3,314,700    $1,529,269     $3,144,548    $3,421,759    $3,366,899         $0


LEISURE
Recreation                            $2,374,679    $2,347,115    $1,206,135     $2,326,496    $2,410,333    $2,350,147
Library                                2,754,505     2,912,457     1,405,911      2,860,067     2,978,266     2,899,340
TOTAL                                 $5,129,184    $5,259,572    $2,612,046     $5,186,563    $5,388,599    $5,249,487         $0


FIXED COSTS AND MISCELLANEOUS
Retired Employee Benefits    $2,398,471             $2,594,843    $2,392,275    $2,582,513     $2,792,570    $2,792,570
Interfund Transfer            7,978,370              5,736,116     6,377,141     6,392,141      6,711,963     5,509,014
Miscellaneous                   149,516                255,060        26,828     1,102,060        281,835       281,835
Debt Service                  9,074,420              8,922,816     4,685,126     8,481,506      8,979,762     8,979,762
Subtotal - Fixed Costs      $19,600,777            $17,508,835   $13,481,370   $18,558,220    $18,766,130   $17,563,181         $0


TOTAL NON-EDUCATIONAL                $61,802,238   $61,447,578   $34,378,497   $61,656,617    $64,423,619   $62,232,016         $0




                                                                  x
                                                        Expenditure Summary

                                                                  Expended       Estimated     Department  Manager's
                                     Expended       Adopted       Through       Expenditure     Request   Recommended        Adopted
                                      2008/09       2009/10        12/31/09       2009/10       2010/11      2010/11         2010/11


EDUCATION
Board of Education                   $95,122,620    $96,071,237   $39,758,649    $96,071,237    $99,892,371    $97,954,441
Manchester Regional Academy              824,334        800,000             0        800,000        800,000        800,000
Private School Health and Welfare        312,368        330,166             0        330,166        330,166        330,166
Transitional Living Center                76,927         92,803        40,000         92,803         97,395         97,395
TOTAL                                $96,336,249    $97,294,206   $39,798,649    $97,294,206   $101,119,932    $99,182,002         $0


GENERAL FUND TOTAL                  $158,138,487   $158,741,784   $74,177,146   $158,950,823   $165,543,551   $161,414,018         $0


FIRE FUND                            $11,721,680    $12,506,322    $6,654,462    $12,295,384    $13,434,199    $13,014,551
INFORMATION SYSTEMS FUND              $1,608,276     $1,732,807      $793,238     $1,632,039     $1,997,453     $1,719,016
WATER FUND                            $6,952,099     $7,344,014    $3,087,058     $7,142,659     $8,926,643     $7,890,103
SEWER FUND                            $5,986,107     $6,143,446    $3,435,482     $6,029,795     $6,428,695     $6,284,798
SANITATION FUND                       $8,194,688     $7,846,336    $4,122,382     $7,629,373     $6,901,260     $6,875,094

GRAND TOTAL                         $192,601,337   $194,314,709   $92,269,768   $193,680,073   $203,231,800   $197,197,580         $0




                                                                   xi
                                                      Revenue Summary


                                                                    Collected      Estimated        Manager's
                                    Collected        Adopted        through        Revenues        Recommended      Adopted
                                     2008/09       Budget 2009/10   12/31/09        2009/10           2010/11       2010/11
GENERAL RELATED

Property Taxes
Taxes - Current Year                $109,385,622     $111,905,360    $69,554,033    $111,405,360     $115,292,927
Motor Vehicle Supplement               1,024,462        1,150,000         29,496         903,880          903,880
Taxes - Prior Years                    1,489,627        1,349,000        823,844       1,373,000        1,461,000
Suspense Collection                       34,146           35,000         19,391          35,000           35,000
Interest and Liens                       824,000          798,000        363,398         773,000          837,000
Total                              $112,757,856     $115,237,360    $70,790,162    $114,490,240     $118,529,807          $0


Permits, Licenses, Fees
Town Clerk Fees                        $892,921         $770,500       $503,131        $938,000         $944,000
Citizen Services Fees                      1,850                0         2,175            3,360            3,360
Building Inspection                      591,533          810,000       263,236          740,000          650,000
Engineering                                3,526            5,412         1,459            2,570            3,526
Road Cut Permits                          25,120           10,843        10,650           18,943           16,130
Health                                    39,941           29,120        17,461           36,546           36,546
Police - Permits                          22,054           16,000         8,401           16,230           17,487
Planning and Zoning                       16,549           23,000         6,747           19,000           19,000
Dog Licenses                              12,651           15,000         3,813           12,550           12,550
Dog Warden                                 2,957            3,817         2,071            3,800            3,604
Police - Fines                            28,547           35,000         6,721           25,663           30,000
Library - Fines                           62,536           59,000        28,749           58,000           57,000
Total                                $1,700,184       $1,777,692      $854,614       $1,874,662       $1,793,203          $0

Charges for Services
Recreation - General                   $290,132          $310,880       $19,430        $306,880         $335,675
Recreation - Use of Facilities            2,533             4,400           750           5,028            5,000
Recreation - Organized Sports           111,607           102,300        55,480         109,060          108,600
Recreation - Aquatics                    33,118            36,000         9,050          37,300           37,500
Cemetery Fees                           119,245           130,000        59,690         119,620          120,000
Grocery Bags                                672               800           124             250              250
Senior Center Activities                 10,847            10,800         8,067          12,800           12,800
Transportation Donations                    397               200            50             100              100
Health - Flu Clinic                      22,938            22,000         1,437          24,620           29,000
Welfare Clients                             477                 0           128             220                0
Conservator Services                      4,180             1,500           796           4,097            3,280
Fleet Maintenance                        44,744            38,000        14,571          30,000           36,000
Total                                 $640,889          $656,880      $169,573        $649,975         $688,205           $0

State and Federal Grants
PILOT State Property                   $951,602          $820,176      $819,014        $819,014         $766,899
PILOT Tax Exempt Property               977,216           856,619       846,036         846,036          825,208
M. Pequot/Mohegan Fund Grant            922,846           852,778       196,089         588,268          589,821
PILOT - Phone Company                   211,902           211,902             0         211,902          211,902
Medicare D Subsidy                      391,836           391,840       411,673         411,673          411,673
Elderly Tax Exempt                       10,000             7,000         8,000           8,000            8,000
Elderly Circuit Breaker                 271,530           271,530       294,105         294,105          294,105
Veterans Exemption Reimbursement         70,175            69,172        63,064          63,064           63,064
Disability Reimbursement                  5,745             3,000         5,687           5,687            5,687
Boat Tax                                 15,117            15,117             0           7,746                0
Manufacturer's Mac/Equip. Exempt        924,154           910,000     1,129,015         967,555          967,555



                                                              xii
                                                       Revenue Summary


                                                                      Collected      Estimated        Manager's
                                     Collected        Adopted         through        Revenues        Recommended      Adopted
                                      2008/09       Budget 2009/10    12/31/09        2009/10           2010/11       2010/11
State and Federal Grants, cont.

State Historic Preservation Grant               0           10,000               0           6,000            6,000
Greater Hartford - Dial A Ride                  0           14,886               0          14,886           16,627
Byrne Grant                                     0                0               0               0                0
Controlling Int. Transfer Tax              74,586                0               0               0                0
Town Aid Roads                            317,939          233,155               0         318,978          318,978
Federal Highway Safety                      6,754                0           8,383           8,384                0
Emergency Management                       11,623           26,000           6,139          24,557           24,557
Youth Service Bureau                       37,558           37,558          18,793          37,558           37,558
E-911 Dispatch Grant                      112,385          112,384          89,123         118,830          118,830
Health - Per Capita Grant                  66,028                0          12,614          66,028           66,028
Library Support/Connecticard               55,171           50,000               0          54,557           54,000
Interest on Grants                              0                0               0               0                0
Total                                 $5,434,167       $4,893,117      $3,907,735      $4,872,828       $4,786,492          $0

Income from Assets
Interest on Investments                 $646,931         $700,000        $178,149        $269,300         $323,160
Rent                                     173,072           173,417        143,170         173,417          173,302
Rent - North Elm Housing                 136,335           135,000         65,965         135,000          135,000
Sale of Town-Owned Property                7,111                 0         44,366          44,366                0
Total                                  $963,448        $1,008,417       $431,650        $622,083         $631,462           $0

Interfund Transfers
Water                                   $154,110         $159,504         $79,952        $159,904         $164,700
Sewer                                      97,705          101,125         50,563          101,125          104,159
Fire                                      199,970          206,970        103,485          206,970          213,180
Sanitation Fund                            89,714           92,854         46,427           92,854           95,872
Water/Sewer Transfer for Engin.           844,670          929,596        464,798          929,596          963,748
Trust Funds                                60,354           61,375          4,455           61,375           61,375
PILOT Housing Authority                    28,219           22,740              0           28,000           28,000
PILOT Bennet Housing                       45,000           53,735              0           51,895           51,895
Other Transfers                            10,493                0         13,479           13,479                0
Total                                 $1,530,235       $1,627,899       $763,159       $1,645,198       $1,682,929          $0

Miscellaneous Income
Unclassified Revenue                      $62,731          $76,000        $53,703         $76,600          $76,000
Camp Kennedy                                  930              600            630             700              600
July 4 Celebration                              0            2,000              0           2,000            2,000
ISO-NE Demand Response                          0           24,000              0          12,000           12,000
Subdivision Inspection Fees                     0                0              0               0                0
Total                                    $63,661         $102,600        $54,333         $91,300          $90,600           $0

Total Non-Education                 $123,090,439     $125,303,965     $76,971,226    $124,246,286     $128,202,698          $0

EDUCATION RELATED

Charges for Services
Tuition - High School                   $252,899            $5,000        $86,342        $100,000          $75,000
Tuition - Manch. Regional Academy         926,565          800,000        359,919         800,000          800,000
Total                                 $1,179,464         $805,000       $446,261        $900,000         $875,000           $0




                                                               xiii
                                                     Revenue Summary


                                                                    Collected      Estimated        Manager's
                                   Collected        Adopted         through        Revenues        Recommended      Adopted
                                    2008/09       Budget 2009/10    12/31/09        2009/10           2010/11       2010/11

State and Federal Grants
General State Aid (ECS)             $30,646,545      $30,619,100      $6,562,707     $30,619,100      $30,619,100
Transportation, Elem. and Sec.          547,291          534,282               0         510,564          541,096
Transportation, Private School          127,014          126,168               0         132,711          129,205
School Bonds - Princ. Subsidy           297,457          137,017         137,017         137,017          137,017
School Bonds - Interest Subsidy          37,491           26,089          14,632          26,089           19,739
School Building Grant                    98,107                0          27,461         176,137                0
Private School Health & Welfare         144,085          140,163               0         145,073          140,163
Total                              $31,897,989      $31,582,819      $6,741,817     $31,746,691      $31,586,320          $0

Total Education Revenue            $33,077,453      $32,387,819      $7,188,078     $32,646,691      $32,461,320          $0

Use of Fund Balance                 $3,195,000       $1,050,000      $1,706,025      $2,653,025        $750,000

GENERAL FUND TOTAL                $159,362,893     $158,741,784     $85,865,329    $159,546,002     $161,414,018          $0

FIRE FUND                          $12,267,961      $12,506,322       $6,946,473    $12,600,388      $13,014,551
INFORMATION SYSTEMS FUND            $1,737,873       $1,732,807      $1,430,104      $1,721,090       $1,719,016
WATER FUND                          $6,491,081       $7,344,014      $2,902,117      $7,142,659        $7,890,103
SEWER FUND                          $5,808,704       $6,470,529      $2,083,266      $6,173,523       $6,826,699
SANITATION FUND                     $6,208,676       $7,846,336      $3,238,230      $7,629,373        $6,875,094

GRAND TOTAL                       $191,877,188     $194,641,792    $102,465,519    $194,813,035     $197,739,481          $0




                                                             xiv
                                            TOWN OF MANCHESTER
                                          Authorized and Funded Positions

                                                            Positions    Positions    Positions   Positions
                                             Authorized    Authorized    Funded      Authorized   Funded
                                              2008/09       2009/10      2009/10      2010/11     2010/11
GENERAL GOVERNMENT
Board of Directors                                  1.25          1.25        1.25         1.25         1.25
General Manager                                     2.25          2.25        1.75         2.25         1.75
Budget and Research                                 3.00          3.00        2.00         2.75         1.75
Human Resources                                     5.00          5.00        5.00         5.00         5.00
Customer Service & Information                      1.00          1.00        1.00         1.00         1.00
Finance Administration & Insurance                  1.00          1.00        1.00         1.00         1.00
Accounting                                          7.00          7.00        7.00         7.00         6.00
Assessment/Collection                              10.00         10.00        9.00        10.00         9.00
General Services                                    4.00          4.00        4.00         4.00         3.00
Planning and Economic Development                   5.50          5.50        5.50         5.65         5.65
Town Clerk                                          6.00          6.00        5.00         6.00         5.00
Registrars of Voters                                4.00          4.00        4.00         4.00         4.00
Town Attorney                                       2.00          2.00        2.00         2.00         2.00
Resource Office for Neigh. and Families              -            1.00        1.00         1.00         1.00
Information Systems                                14.00         14.00       13.00        14.00        13.00
Total General Government                           66.00         67.00       62.50        66.90        60.40


PUBLIC WORKS
Administration                                     0.85           0.85        0.85         1.85         1.85
Engineering                                       23.00          23.00       23.00        22.50        22.50
Field Services                                    58.25          57.25       55.25        57.25        55.25
Facilities Management                              8.00           8.00        8.00         7.50         7.50
Building Inspection                                9.00           9.00        8.00         9.00         8.00
Water                                             28.65          28.65       28.15        28.65        27.15
Sewer                                             25.65          25.65       25.15        25.65        25.15
Sanitation                                        11.60          12.60       12.10        12.60        12.10
Total Public Works                               165.00         165.00      160.50       165.00       159.50

PUBLIC SAFETY
Police-Sworn Officers                            124.00         124.00      120.00       124.00       120.00
Police-Civilians                                  34.50          34.50       34.50        34.50        34.50
Emergency Management                               1.00           1.00         -           1.00          -
Fire                                              83.00          83.00       82.00        83.00        82.00
Total Public Safety                              242.50         242.50      236.50       242.50       236.50

HUMAN SERVICES
Administration                                      2.00          2.00        2.00         2.00         2.00
Health                                              8.00          8.00        8.00         8.00         8.00
Senior, Adult and Family Services                  11.50         11.50        9.75        11.50         9.50
Youth Services                                      6.50          6.50        6.50         6.50         6.50
Total Human Services                               28.00         28.00       26.25        28.00        26.00

LEISURE SERVICES
Library                                            28.00         28.00       27.00        28.00        26.00
Recreation                                          9.50          8.50        8.50         8.50         8.50
Total Leisure Services                             37.50         36.50       35.50        36.50        34.50

TOTAL TOWN EMPLOYEES                             539.00         539.00      521.25       538.90       516.90


                                                           xv
BUDGET EXHIBITS
Town of Manchester Organization Chart


                                                                                                 Manchester
                                                                                                  Voters



           Board of                                                                                Board of                                                               Justice of the
                                     Registrar                  Town Clerk                                                      Selectmen         Constables                                     Judge of Probate
          Education                                                                                Directors                                                                 Peace




                                                                                                                                                             Boards, Commissions,
                           Town Attorney's Office
                                                                                                                                                             Agencies, Committees

                                                         Resource Office for
                                                                                               General Manager's
                                                          Neighborhoods &
                                                                                                    Office
                                                              Families




                                          Planning and
Information                                                                                    Leisure                                                              Administrative            Water                    Sewer
                      Public Works          Economic              Public Safety                                       Human Services        Finance
  Systems                                                                                      Services                                                               Services             (enterprise)             (enterprise)
                                          Development



                                  S anitation                                                                                                         Administration
                                                                                                                                                                                  Human
       Administration            (enterprise)          Police                     Recreation              Administration                                and Risk
                                                                                                                                                       Manage me nt              Resources



                                                                                                                                                                                   Custome r
                                                    Fire, Rescue,
        Engineering                                                                Library                   Health                                     Accounting                Se rvice and
                                                        EMS                                                                                                                      Information



                                                                                                          S enior, Adult
                                                    Emergency                                                                                         Assessment and             Budget and
       Field Services                                                                                      and Family
                                                    Management                                                                                          Collections            Research Office
                                                                                                             S ervices



         Facilities                                                                                       Youth Services                                 General
        Management                                                                                           Bureau                                      Services



          Building
         Inspection



                                                                                                               1
Summary of January 18, 2008
Board of Directors Strategic Planning Session

Goal #1: Promote Environmental Stewardship

Strategies:

   1. Implement Water, Sewer, and Waste Resources Plan
   2. Implement and explore alternative energy initiatives/options
   3. Expand municipal recycling and conservation efforts



Goal #2: Make the Community Safer

Strategies:

   1. Fully staff public safety positions
   2. Implement a preparedness plan
   3. Promote neighborhood block watch effort



Goal #3: Focus on Education and Facility Renovations

Strategies:

   1. Complete current educational renovations
   2. Develop plan for renovating all elementary schools
   3. Develop plan for addressing library facilities and space needs



Goal #4: Promote Positive Youth Development

Strategies:

   1. Promote programs for family involvement
   2. Expand and improve youth programming
   3. Develop plan for addressing space and facility needs for youth programming




                                             2
Summary of January 18, 2008
Board of Directors Strategic Planning Session, continued


Goal #5: Restore Neighborhood Pride

Strategies:

   1.   Support efforts to increase senior and supportive housing
   2.   Increase “neighborhood gathering” opportunities
   3.   Focus on neighborhood revitalization and beautification
   4.   Restore roads and sidewalks



Goal #6: Limit Tax Increases

Strategies:

   1. Seek out alternative sources of funding
   2. Explore cooperative services and resources options
   3. Pursue efficient/alternative service delivery options


Goal #7: Foster Economic Development

Strategies:

   1. Focus on Broad Street revitalization
   2. Promote private investment across Town of Manchester
   3. Promote development of healthcare industry cluster




                                               3
General Fund Expenditures

                Total General Fund Expenditures: FY 2010/11




        Town
     Government*
        38.8%




                                                                     Education
                                                                      61.2%




* Town Government includes Debt Service payments for school building projects.


           General Fund Non-Education Expenditures: FY 2010/11
                                          Fixed
                                       Costs/Capital
                                          13.7%

                                                                 Debt Service*
                                                                    14.4%

       Public Safety,
          28.2%
                                                                     General Govt.
                                                                      and Admin.,
                                                                         8.8%


                                                                 Recreation &
                                                                 Library, 8.4%
                    Public Works,                    Human
                       20.9%                      Services, 5.4%

* Debt Service includes payments for school building projects.


                                                       4
General Fund Expenditures, continued

The Adopted FY 2010/11 General Fund budget for non-Education expenditures is
$62,232,016, an increase of $784,438 or 1.3% over the current year budget.

                                                 Manager
                                Adopted FY     Recommended                     Percentage
Category                         2009/10        FY 2010/11 Dollar Change        Change
Town Operations                   43,938,743        44,668,835      730,092            1.7%
Interfund Transfers                5,736,116         5,509,014     (227,102)           -4.0%
Retiree Benefits                   2,594,843         2,792,570      197,727            7.6%
Contingency/Miscellaneous            255,060          281,835        26,775           10.5%
Debt Service                       8,922,816         8,979,762       56,946            0.6%
Total Town Government             61,447,578        62,232,016      784,438            1.3%



Board of Education                96,071,237        97,954,441    1,883,204            2.0%
Other Education-Related            1,222,969         1,227,561        4,592            0.4%
Education Subtotal                97,294,206        99,182,002    1,887,796            1.9%

Total General Fund               158,741,784     161,414,018      2,672,234            1.7%


The major expenditure drivers in the Town Government budget include the following:

Health Insurance – Active Employees: Health Insurance rates for active employees increase
by 12.7% in FY 2010/11 and add $488,074 in costs to the recommended budget for funded
positions. Some of the additional cost for health insurance is absorbed by the reduction of
funded positions. The actual premium increase over the current year is 10.1%.

Health Insurance – Retirees: The cost of providing health insurance to retirees also increases,
adding $278,057 to the FY 2010/11 budget.

Required Contribution to the Town Pension Fund: Required pension fund contributions for
the defined benefit pension plan are directly affected by investment returns. The market
softening prior to the last year results in a required increase to the contribution rate because
the actuarial determined rates are based on a five-year look-back on investments. As a result,
defined benefit pension contributions add $243,118 to the Town Government budget in FY
2010/11. The required contribution would have been triple this amount had the Pension
Board not taken steps to adjust the rate-setting formula to take into consideration the
significant gains in the market over the last twelve months.

Utilities: The combined costs for electricity, natural gas, heating oil, and fuel add $169,985 to
the recommended budget.




                                                5
Numerous steps were taken to constrain expenditures in FY 2010/11:

Unfunded positions: A total of 22.0 authorized full time positions across all budgeted funds
are unfunded in FY 2010/11. This is 4.25 full time equivalents (FTE’s) more than are
unfunded in FY 2009/10. Reductions in funded position over the current year save more than
$180,000 in the General Fund.

Bargaining Unit Negotiations: Discussions with employee bargaining units are currently
underway. Three bargaining units are scheduled for successor contracts or salary reopeners
for the fiscal year that begins July 1, 2010, while four bargaining units have contracts in place
through at least June 30, 2011. For the bargaining units that have contracts in place for the
fiscal year beginning July 1, 2010, the recommended budget is predicated on wage increases
below the contractually set percentages requiring either union concessions or other labor cost
reductions of equal value. For bargaining units negotiating successor contracts or salary re-
openers, the budget is predicated on salary adjustments consistent with employment cost
trends. In addition, the recommended budget incorporates some furlough time for all full-
time employees.

Elimination of Leaf Vacuuming Program: In order to minimize the tax increase in the FY
2010/11 budget, elimination of the curbside leaf vacuuming program is recommended. This
results in a savings of $258,480.

Self Insurance Fund: The strategic utilization of designated fund balance over the past two
fiscal years has eliminated all but a fraction of the deficit in the Liability Self-Insurance Fund.
As a result, the required contribution from General Fund sources (Fixed/Miscellaneous and
Education) is $136,309 less in FY 2010/11 than was originally projected.

Use of Paramedic Reserve Funds: The recommended budget includes a utilization of
designated Fire Fund balance for Paramedic Reserves of $125,000, which allows for an
equivalent reduction to the General Fund’s transfer for Paramedic services.

Streetlights: a reduction in the amount of $44,464 is included for the planned transfer to the
Streetlight Reserve, based on existing reserves.

Part Time Salaries: Reductions in part-time staffing across the General Fund departments
saves over $21,000.




                                                 6
Grand List

Since property taxes account for more than two thirds of total revenues, the rate of growth in
the grand list is an important indicator of the town’s ability to maintain existing services and
undertake capital projects. When the grand list grows, it generates additional revenue.
Revenue resulting from grand list growth is new revenue that is available without changing
the tax rate. Any new revenue resulting from growth can support some growth in
expenditures or reductions in non-tax revenues without requiring a change in the tax rate.
Conversely, a stagnant or declining grand list means that, absent additional revenues from
other sources, an increase in the tax rate will be required to support the same level of services.

During the latter portion of the 1990s and through much of the 2000s, grand list growth was
typically in the 1% to 2% range, reaching 3% only once in 1998/99 and occasionally dipping
below 1%. Since the October 1, 2006 Grand List, growth has steadily declined below 1% per
year, and the most recent assessment reflects the first year of negative growth in recent
history, with a year-to-year change of -0.2%.

This slowdown of Grand List growth over the last decade reflects Manchester’s pattern of
development and the fact that it is virtually “built-out” with respect to commercial and
industrial real estate (meaning very little land zoned as commercial or industrial real estate
remains available for development). With so little remaining land available for new
commercial or industrial development, growth in the tax base is severely limited.

                                                              Percent Growth in Taxable Grand List


                  4.0%
                  3.5%                      3.2%

                  3.0%

                  2.5%
 Percent Change




                                                     2.1% 2.0%
                                                                                                                         2.0%
                          1.8%                                                                                  1.8%
                  2.0%
                                   1.5%                                 1.4%                  1.4%
                  1.5%                                                            1.2%
                                                                                                                                  1.0%
                  1.0%                                                                                 0.6%                                0.6%
                  0.5%                                                                                                                              0.1%
                                                                                                                                                              -0.20%
                  0.0%
                  -0.5%
                           96/97


                                    97/98


                                             98/99


                                                      99/00


                                                                00/01


                                                                         01/02*


                                                                                      02/03


                                                                                               03/04


                                                                                                        04/05


                                                                                                                 05/06


                                                                                                                          06/07


                                                                                                                                  07/08*


                                                                                                                                           08/09*


                                                                                                                                                     09/10*


                                                                                                                                                                10/11




                                                                                       Fiscal Year


                     * Revaluation years. Percentages represent actual growth only, not market appreciation.




                                                                                  7
The most recent decline in the Grand List can be attributed to the economic downturn, which
has resulted in the closure of a number of businesses. While total Real Estate assessments
experienced a modest gain of 0.19%, it was not sufficient to make up for the 6% decline in
Personal Property assessments. Over 130 businesses were deleted from the 2009 Personal
Property Grand List, including a number of large businesses. Many other local businesses
downsized their operations or relocated equipment, thereby reducing their assessments.

At the current mill rate, the decline in the Grand List equates to a loss of approximately
$230,000 in property tax revenue. This means that, even if expenditures and other revenue
sources remained unchanged in the upcoming Fiscal Year, an increase in the tax rate would
still be required in order to compensate for the decline in net assessments.




                                       Grand List Growth and Revaluation

     Actual growth in the grand list refers to new construction and expansions, or new commercial property
     and vehicles on the grand list. This is different from changes in the grand list that occur as a result of
     revaluation. Revaluation is a valuation of all existing property that occurs on a scheduled basis every
     four to five years (though the spacing between revaluations can vary). When a new building is
     constructed or expanded, or when a business purchases additional equipment, that is actual growth in
     the grand list that generates additional revenue. Revaluation may result in higher values on the grand
     list, but it does not represent actual growth, it is simply an update of the valuation of property already
     existing on the grand list. These changes are driven by changes in the real estate market. The same
     house can change in value from one year to the next without any changes occurring to the house itself.

     While revaluations themselves do not increase taxes, they do result in shifts in the tax burden. As
     different properties increase or decrease in value at different rates, they take on differing shares of the
     tax burden. The next revaluation is scheduled to take effect with the October 2011 grand list.




                                                         8
Revenue Sources

                                                                  Trends in General Fund Revenue Sources


                             100%                                                                  3.3%     3.9%                                    3.7%      3.6%
                                    4.5%       4.9%     4.9%       4.8%      4.4%      4.3%                           4.8%      4.9%      4.2%


                             90%
                                                                                                            23.4%     22.5%                         23.1%     22.6%
                                                                                       25.6%                                    23.8%     23.8%
                                                                   27.9%     27.2%                 25.1%
                                    28.9%     29.2%     28.5%
                             80%

                             70%
 Percent of Total Revenues




                             60%

                             50%

                             40%
                                                                                                  71.6%     72.7%     72.7%     71.3%     72.0%     73.2%     73.8%
                                                                             68.5%     70.1%
                                    66.6%     65.8%     66.6%      67.3%
                             30%

                             20%

                             10%

                              0%
                                    1998/99   1999/00   2000/01    2001/02   2002/03   2003/04    2004/05   2005/06   2006/07   2007/08   2008/09   2009/10   2010/11

                                                                                           Fiscal Year


                                           Property Tax Revenues                  State and Federal Aid                 All Other Sources


The table above illustrates the percentages of the operating budget funded by various revenue
sources over time. The most striking feature of the breakdown of revenue sources is the
extent to which the town budget is dependent on just two sources – local property taxes and
State and Federal aid. As the second largest source of General Fund revenues, State and
Federal aid has a considerable impact on the property tax rate. Most sources of State aid are
formula driven and therefore are effected not only by total funding levels state-wide, but also
by numerous variables such as the Town’s population, the Town’s grand list relative to other
towns, income levels relative to other towns, student enrollment figures, and various
demographic characteristics. The remaining revenue sources, including permits, licenses, fees
for services, investment income, and miscellaneous sources, combine for under 4% of total
revenues in the 2010/11 budget.




                                                                                       9
Revenue Sources, continued

Property Taxes

Property Taxes include not only the Current Levy, which is determined by the Grand List and
the mill rate, but also collections on prior year taxes, interest and lien fees and motor vehicle
supplemental taxes. Collections on prior year taxes and interest and lien fees are based on
average end-of-year receivables and historical collection rates against receivables. Motor
vehicle supplemental taxes are based on historical averages and information obtained from the
Assessor’s Office regarding supplemental motor vehicle billing. At nearly 74%, property
taxes comprise a larger percentage of total revenue sources in FY 2010/11 than at any other
time in the last 13 years.

State Aid

Projections for most sources of State Aid are based upon the Governor’s proposed State of
Connecticut budget. If new information becomes available regarding levels of State Aid, the
figures may be adjusted prior to adopting the Manchester budget. The next table includes the
major sources of State Aid and shows an overall decrease compared to FY 2009/10.

                                                                                             Change: Governor
                                                                                 Governor     Proposed '10/11
                                                Town Adopted    State Adopted   Proposed FY vs. Town Adopted
Statutory Formula Grants                         FY 2009/10      FY 2009/10       2010/11         '09/10
  PILOT State Owned Property                          820,176         819,014        766,899          (53,277)
  PILOT Colleges and Hospitals                        856,619         846,036        825,208          (31,411)
  Pequot/Mohegan Fund                                 852,778         588,268        589,821         (262,957)
  Town Aid-Roads                                      233,155         318,978        318,978           85,823
  Public Sch. Transportation                          534,282         510,564        541,096             6,814
  Non-Public Sch. Transportation                      126,168         132,711        129,205             3,037
  ECS Grant (plus Fiscal Stabilization Funds)      30,619,100      30,619,100     30,619,100               -
Total Statutory Formula Grants                     34,042,278      33,834,671     33,790,307         (251,971)

Overall, the major statutory formula grants to Manchester will provide $251,971 less in FY
2010/11 under the Governor’s proposed budget compared to the Town adopted budget (which
was based on the Governor’s original proposal in February 2009 and modified substantially in
the General Assembly’s budget ultimately adopted in September 2009). Although the
reduction in funding is significant, it is potentially only a fraction of what might be eliminated
if projected deficits in the State budget come to fruition.

Local and State Support for Education

The following graph depicts the percentage of Education expenditures that are funded by
property taxes and other local sources compared to the percentage funded by State Aid
sources. When all Education expenditures are taken into account, including the debt service
on school building projects, less than one third of the Education budget is funded by the State
of Connecticut. The share of the cost of Education will shift toward Property Taxes and other


                                                   10
local sources by one half of one percent based on recommended Education expenditures and
the Governor’s proposed level of Education aid to municipalities.


                                                  Local Support for Education

                                       100.0%

                                       90.0%
 Percent of Education-Related Budget




                                       80.0%
                                                                    69.1%              69.6%
                                                   68.8%
                                                                    funded by        funded by
                                       70.0%      funded by
                                                                  Property Tax      Property Tax
                                                 Property Tax
                                                                    and other      and other local
                                       60.0%    and other local
                                                                  local sources       sources
                                                   sources
                                       50.0%

                                       40.0%

                                       30.0%

                                       20.0%       31.2%            30.9%              30.4%
                                                  funded by        funded by       funded by State
                                       10.0%       State Aid        State Aid           Aid

                                        0.0%
                                                   2008/09          2009/10            2010/11
                                                                  Fiscal Year



Local Non-Tax Sources

Significant local, non-property tax revenues include Town Clerk fees and building permit
fees. Town Clerk fees are projected based on trends in property transactions and other fee-
based activities in the Town Clerk’s Office. The next graph depicts fees collected for Town
Clerk services over the past seven years and estimated collections for the current and next
fiscal years. Recent and projected Town Clerk fees illustrate how revenues are directly
affected by economic conditions, particularly the real estate market.




                                                                                  11
Revenue Sources, continued

                                                                                Town Clerk Fees

                      $2,000,000

                      $1,800,000                                                        $ 1,6 9 0 ,7 4 9

                      $1,600,000
                                                                      $ 1,4 4 9 ,3 16                      $ 1,4 18 ,5 0 0
                      $1,400,000                   $ 1,2 8 4 ,2 6 4
     Fees Collected




                      $1,200,000
                                   $ 9 7 7 ,17 4                                                                             $ 9 7 1,9 2 9                                     $ 9 4 4 ,0 0 0
                      $1,000,000                                                                                                                              $ 9 3 8 ,0 0 0
                                                                                                                                             $ 8 9 2 ,9 2 1

                       $800,000

                       $600,000

                       $400,000

                       $200,000

                             $0
                                     2002/03         2003/04            2004/05           2005/06           2006/07          2007/08          2008/09          2009/10          2010/11
                                                                                                                                               Actual         Estimated          Budget

                                                                                                      Fiscal Year

Building permits are budgeted using historical data, usually looking back five years, with
some adjustments for current economic trends. As the next chart illustrates, building permit
fees can vary significantly from year to year when unusually large development projects are
undertaken, and then completed, or if there are significant shifts in economic activities.
Building permit fees for the current year are projected to fall short of the budgeted amount by
$70,000. The increase in FY 2009/10 budgeted Building Permit fees reflects the Board of
Directors’ approval of an increase in the permit fee schedule. The FY 2010/11 budget
projects revenues lower than the 5 year average due to the impact of current economic
conditions.

                                                          Building Permit Fees: FY 2000 - FY 2011
     1,400,000
                                                                                           1,114,900                    1,160,686
     1,200,000
                                                   901,548                                                 902,654
     1,000,000                                                   841,230 856,736
                                                                                                                                         723,526                 740,000
          800,000            649,869                                                                                                                                           650,000
                                    588,423                                                                                                         591,533
          600,000

          400,000

          200,000

                       -
                              2000       2001         2002            2003        2004          2005           2006          2007        2008        2009         2010* 2011**
              FY 2000-2009: Actuals
           * FY 2010: Estimated
           ** FY 2011: Budgeted



                                                                                                12
Revenue Sources, continued

Fire Fund Revenues

Collections of Motor Vehicle Supplemental taxes will decrease by $18,155 on a budget to
budget basis, based on prior year experience.

ALS fees are expected to slightly exceed the amount budgeted for the current fiscal year and
are budgeted in FY 2010/11 to reflect this observed increase in collections. Fire Marshal fee
collections will be higher than usual due to substantial fees received for the Dye House
Apartments development.

Interest earnings are expected to decrease by $14,715 in FY 2010/11 compared to the current
year adopted budget due to market conditions.




                                        Fire District Mill Rate History

                5

               4.5

                4

               3.5
                       4.49         4.63
                3
   Mill Rate




               2.5                                4.15                                    3.66
                                                                3.76         3.52
                2

               1.5

                1

               0.5

                0
                     FY 2005/06   FY 2006/07   FY 2007/08     FY 2008/09   FY 2009/10   FY 2010/11




                                                         13
Revenue Sources, continued

                                                Fire District Budgeted Property Tax Revenue History

                                  $12,000,000


                                  $10,000,000
   Budgeted Property Tax Revenu




                                   $8,000,000
                                                                                                          $10,292,642
                                                                                             $9,935,845
                                   $6,000,000    $8,926,439   $9,335,514        $9,545,413


                                   $4,000,000


                                   $2,000,000


                                          $0
                                                 FY 2006/07   FY 2007/08        FY 2008/09   FY 2009/10   FY 2010/11




Water Fund Revenues

The recommended budget includes a water rate increase of 5.5%. The rate increase generates
approximately $312,000 in additional water sales revenues. However, adjusting for decreases
in water consumption trims projected revenues by $126,000. This yields a net increase in
budgeted water sales revenues of about $185,000 compared to the current year budget.
Overall consumption trends in recent years have resulted in at least a temporary structural
deficit in the Water Fund. Therefore, for FY 2010/11, Use of Retained Earnings is again
required as a revenue source to balance the Water Fund budget.

Based on the current trend-line, water consumption in the current year is projected to fall
short of the budgeted amount by approximately 128,000 HCF, resulting in a revenue shortfall
of roughly $318,000. Since other revenue sources are partially offsetting the shortfall in
water sales and expenditures are projected to be well below budget, the Use of Net Assets will
be very close to the originally planned amount.

Sewer Fund Revenues

The recommended budget includes a sewer use rate increase of 8%. The rate increase
generates approximately $419,000 in additional revenues partially offset by reduced
consumption estimates for a net increase of $352,000 in sewer service revenues. Based on the
multi-year forecast for the Sewer Fund, including debt service requirements, the rate increase
is necessary to meet future funding requirements.

                                                                           14
The downward trend in water consumption is mirrored in the Sewer Fund and translates to a
current year revenue shortfall in sewer use charges from combined Sewer customers and the
8th District of about $265,000. The fund will nevertheless end the year with an increase in
working capital as a result of less than budgeted expenditures.


Sanitation Fund Revenues

Landfill tip fee revenues in the current year were based on the fee schedule revisions adopted
by the Board of Directors in July 2007 that provide the General Manager with the discretion
to adjust rates within a 10% range. The economic downturn has had a significant impact on
tonnage rates received at the landfill. Budgeted Tip Fee revenues were adjusted accordingly
in the current year and are projected to end the year close to the budgeted amount. As is the
case in other funds, interest earnings are well below budget in the Sanitation Fund.

Although an economic recovery would be expected to generate additional tonnage received at
the landfill, the FY 2010/11 budget is based upon Tip Fee revenues remaining flat. A reduced
amount of Net Assets is proposed for FY 2010/11, largely as a result of a reduced capital
transfer request.




                                              15
Fund Balance

Fund Balance is a measure of the Town’s capacity to withstand financial emergencies or to
undertake unforeseen, but necessary, projects. Rating agencies place special emphasis on
fund balance when assigning bond ratings to municipalities and view adequate fund balance
as an indication of sound financial management.


                            Fund Balance as a Percentage of Revenues
                                    (Unreserved, Undesignated)
  8.00%

  7.00%

  6.00%

  5.00%

  4.00%
                                                                   6.44% 6.44% 6.31% 6.67% 6.51%
  3.00%                                                5.83% 6.09%
                   5.05%                       5.18%
           4.61%           4.48% 4.49% 4.16%
  2.00%

  1.00%

  0.00%
                                                                                      *     **
             9


             0


             1


             2


             3


             4


             5

             6


             7


             8


             9


             0


             1
           /9


           /0


           /0


           /0


           /0


           /0


           /0


           /0


           /0


           /0


           /0


           /1


           /1
         98


         99


         00


         01


         02




         04


         05


         06


         07
         03




         08


         09


         10
       19


       19


       20


       20


       20




       20
       20




       20
       20




       20


       20


       20


       20
  * FY 2009/10 Estimated                       End of Fiscal Year
  ** FY 2010/11 Budgeted




The Town’s financial advisor has recommended a target fund balance of approximately 7% of
revenues. As the above graph demonstrates, Manchester has significantly increased its
unreserved/undesignated fund balance since the early 2000s. Stability of, if not increases to,
Manchester’s fund balance will be vital to maintaining a favorable bond rating and securing
highly competitive interest rates when bonds are issued. This is particularly important in light
of plans being developed for ongoing and future school related capital improvements as well
as continued improvements to the town’s roads, sidewalks, bridges, facilities and other
elements of its infrastructure.

In the current fiscal year, operating expenditures are projected to exceed operating revenues
by $2,057,846. However, planned uses of designated fund balance total $2,653,025.
Therefore, based on current projections, unreserved/undesignated fund balance is projected to
increase by $595,179.




                                                   16
Fund Balance, continued

The Recommended FY 2010/11 budget includes the use of $750,000 from designated fund
balance as a revenue source. Use of fund balance has been part of a multi-year plan to
mitigate the impact of revaluation on the tax levy. FY 2009/10 is the final year of revaluation.
Therefore, ongoing use of fund balance will need to be revisited for future years. Use of fund
balance as a revenue source is sustainable only to the extent that operating surpluses are
generated on a consistent basis.

The Fire Fund balance has increased from $370,000 as of the end of FY 2001/02 to
$2,295,000 at the end of FY 2008/09. Deliberate steps have been taken to increase the Fire
Fund balance in light of a significant number of anticipated retirements in recent and
upcoming years and their related termination payout liabilities. The FY 2010/11
recommended budget includes use of $243,000 from fund balance. This consists of $118,000
from undesignated fund balance and $125,000 from the Paramedic Services fund balance.




                                              17
 Fund Balance, continued
                                         Change in General Fund Balance

                                                            FY 2008/09       FY 2009/10       FY 2010/11
                                                              Actual          Estimate         Budgeted
Beginning Fund Balance                                        18,644,000       16,277,000       14,219,154

Revenues
 P roperty Taxes, Interest and Lien Fees                     112,758,000      114,490,240      118,529,807
 Intergovernmental Revenue                                    44,135,000       36,619,519       36,372,812
 Investments and Interest Income                                 647,000          269,300          323,160
 Licenses, Permits and Fines                                   1,700,000        1,874,662        1,793,203
 Charges for Goods and Services                                2,137,000        1,902,758        1,871,507
 Interfund Transfers                                           1,406,000        1,645,198        1,682,929
 Other                                                            70,000           91,300           90,600
Total Revenue                                                162,853,000      156,892,977      160,664,018

Expenditures
 General Government                                            5,050,000        5,229,142        5,468,215
 P ublic Works                                                12,375,000       12,751,950       13,012,362
 P ublic Safety                                               16,558,000       16,786,194       17,571,872
 Human Services                                                3,085,000        3,144,548        3,366,899
 Leisure Services                                              5,127,000        5,186,563        5,249,487
 Fixed-Miscellaneous                                          19,613,000       18,558,220       17,563,181
 Education                                                   103,412,000       97,294,206       99,182,002
Total Expenditures                                           165,220,000      158,950,823      161,414,018

Excess (Deficiency) of Revenues Over Expenditures              (2,367,000)      (2,057,846)       (750,000)

Other Financing Sources (Uses)                                       -                -                -

Net Change in Fund Balance                                    (2,367,000)      (2,057,846)        (750,000)
Ending Fund Balance                                           16,277,000       14,219,154       13,469,154
 Reserved                                                      1,787,000        1,787,000        1,787,000
 Designated                                                    4,623,000        1,969,975        1,219,975
 Unreserved, Undesignated Fund Balance                         9,867,000       10,462,179       10,462,179


FY 2008/09: Audited, budgetary basis
FY 2009/10: Estimated, budgetary basis
FY 2010/11: Recommended budget




                                                       18
Fund Balance, continued


                                       Change in Fire Fund Balance

                                                         FY 2008/09     FY 2009/10    FY 2010/11
                                                           Actual        Estimate      Budgeted
Beginning Fund Balance                                     1,754,000      2,295,000     2,599,804

Revenues
 Property Taxes, Interest and Lien Fees                     9,665,000    10,042,000    10,380,642
 Intergovernmental Revenue                                    207,000       193,985       193,985
 Investments and Interest Income                               35,000        23,285        23,285
 Licenses, Permits and Fines                                      -             -             -
 Charges for Goods and Services                               697,000       620,647       525,000
 Interfund Transfers                                        1,662,000     1,717,337     1,648,639
 Other                                                          2,000         3,134           -
Total Revenue                                              12,268,000    12,600,388    12,771,551

Expenditures                                               11,727,000    12,295,584    13,014,551

Excess (Deficiency) of Revenues Over Expenditures            541,000        304,804      (243,000)

Other Financing Sources (Uses)                                                  -             -

Net Change in Fund Balance                                    541,000       304,804      (243,000)
Ending Fund Balance                                         2,295,000     2,599,804     2,356,804
 Reserved                                                         -             -             -
 Designated                                                       -             -             -
 Unreserved, Undesignated Fund Balance                      2,295,000     2,599,804     2,356,804


FY 2008/09: Audited, modified accrual basis
FY 2009/10: Estimated, budgetary basis
FY 2010/11: Recommended budget




                                                 19
Fund Balance, continued
                                           Change in Water Fund Balance

                                                                FY 2008/09     FY 2009/10     FY 2010/11
                                                                  Actual        Estimate       Budgeted
Beginning Net Assets                                             21,458,000     18,288,000     18,055,707


Revenues
  Charges for Services                                            6,345,000      6,892,766      7,482,318
  Income on Investments/ Other                                       19,000         17,600         17,600
Total Revenue                                                     6,364,000      6,910,366      7,499,918


Expenditures                                                      8,406,000      7,142,659      7,890,103


Excess (Deficiency) of Revenues Over Expenditures                (2,042,000)      (232,293)      (390,185)


Change in Net Assets                                             (3,170,000)      (232,293)      (390,185)
Ending Net Assets                                                18,288,000     18,055,707     17,665,522
  Invested in capital assets, net of related debt                13,680,000     13,680,000     13,680,000
  Unrestricted                                                    4,608,000      4,375,707      3,985,522

                                           Change in Sewer Fund Balance

                                                                FY 2008/09     FY 2009/10     FY 2010/11
                                                                  Actual        Estimate       Budgeted
Beginning Net Assets                                             13,950,000     13,928,000     14,071,728

Revenues
 Charges for Services                                             5,779,000      6,155,818      6,812,921
 Income on Investments/ Other                                        57,000         17,705         13,778
Total Revenue                                                     5,836,000      6,173,523      6,826,699

Expenditures                                                      5,575,000      6,029,795      6,284,798

Excess (Deficiency) of Revenues Over Expenditures                   261,000       143,728        541,901

Change in Net Assets                                                (22,000)       143,728        541,901
Ending Net Assets                                                13,928,000     14,071,728     14,613,629
 Invested in capital assets, net of related debt                 10,690,000     10,690,000     10,690,000
 Unrestricted                                                     3,238,000      3,381,728      3,923,629

FY 2008/09: Aud ited, full accrual basis
FY 2009/10: Estimated , budgetary basis
FY 2010/11: Recommended budget




                                                        20
Fund Balance, continued

                               Change in Sanitation Operations Fund Balance

                                                              FY 2008/09     FY 2009/10     FY 2010/11
                                                                Actual        Estimate       Budgeted
Beginning Net Assets                                           13,129,000     11,934,000     10,478,939


Revenues
  Charges for Services                                          5,801,000      5,970,330      5,970,330
  Income on Investments/ Other                                   202,000        203,982        205,020
Total Revenue                                                   6,003,000      6,174,312      6,175,350


Expenditures                                                    7,198,000      7,629,373      6,875,094


Excess (Deficiency) of Revenues Over Expenditures              (1,195,000)    (1,455,061)      (699,744)


Change in Net Assets                                           (1,195,000)    (1,455,061)      (699,744)
Ending Net Assets                                              11,934,000     10,478,939      9,779,195
  Invested in capital assets, net of related debt               1,728,000      1,728,000      1,728,000
  Unrestricted                                                 10,206,000      8,750,939      8,051,195

FY 2008/09: Audited, full accrual basis
FY 2009/10: Estimated, budgetary basis
FY 2010/11: Recommended budget

The figures above represent the Sanitation Operations Fund Balance and are separate from the funds reserved for
landfill closure and post-closure costs.




                                                         21
                             Average Household Quarterly Charges for Water and Sewer Service

                        $150.00
                                                                                                                                       $139.70
                        $140.00
                                                                                                                                 $130.71
                        $130.00                                                                                            $122.16

                        $120.00
                                                                                                                           $115.38
                        $110.00                                                                                        $110.54
                                                                                                            $105.71
 Avg Quarterly Charge




                        $100.00
                         $90.00
                         $80.00
                         $70.00
                         $60.00
                         $50.00
                         $40.00
                         $30.00
                         $20.00
                         $10.00
                          $0.00
                                 8




                                 9



                                 1
                                 2

                                 3

                                 4

                                 5

                                 6

                                 7



                                 9

                                 0

                                 1

                                 2

                                 3

                                 4

                                 5

                                 6

                                 7

                                 8



                                 0
                               /9

                               /9

                               /9

                               /9

                               /9

                               /9

                               /9

                               /0

                               /0



                               /0
                               /9




                               /0



                               /0



                               /0

                               /0

                               /0

                               /0



                               /1
                               /0




                               /1
                             91

                             92

                             93

                             94




                             06



                             08



                             10
                             95

                             96

                             97

                             98

                             99

                             00

                             01

                             02

                             03

                             04

                             05



                             07



                             09
                                                                           Fiscal Year

Based on a quarterly household consumption of 22 HCF per household, and a minimum water charge of $5.64 per quarter.


                                                                      22
           GENERAL GOVERNMENT

                      Section A

The General Government section of the budget includes the
administrative functions of the Town, including Board of
Directors, General Manager, Administrative Services,
Finance, Planning & Economic Development, and Elected
and Appointed Officials’ Offices. The total change in
General Fund divisions of Section A for FY 2010/11 is a
decrease of $92,767, or -1.7% compared to the current year
adopted budget.


The Information Systems Internal Services Fund and the
Special Services District (Downtown District) are also
included in the General Government section, but are
budgeted separately from the General Fund.
                                GENERAL GOVERNMENT

                                                              Estimated    Manager's
                                  Expended        Adopted    Expenditures Recommended                Adopted
Expenditures by Object             2008/09         2009/10     2009/10       2010/11                 2010/11
Personal Services                  3,021,890       3,201,501    3,080,246     3,167,103                      -
Employee Benefits                    923,444       1,081,144    1,000,831     1,086,261                      -
Purchased Services                   999,022       1,172,054    1,047,911     1,104,542                      -
Supplies                              75,864          91,149       86,820        96,175                      -
Equipment                             17,523          15,134       13,334        14,134                      -
Other                                      -              -            -              -                      -
TOTAL                             $5,037,743      $5,560,982   $5,229,142     $5,468,215                      $0




For the General Fund related departments, the FY 2010/11 Recommended General Government budget
represents an $92,767, or -1.7%, decrease compared to the current year budget.
The combined Personal Services and Employee Benefits objects provide a $29,281 or -0.7% decrease, and
represent salaries and benefits of existing funded positions, with any significant adjustments noted in the
individual department sections.


The combined Purchased Services and Supplies objects have decreased by $62,486, or -5.0%.

Significant increases and decreases to specific objects are highlighted within the budget narratives of the
General Government subsets that follow.




                                                      A-1
                            BOARD OF DIRECTORS
Description:

The Board of Directors is the legislative policy setting entity of the Town of Manchester. It is
comprised of nine citizens elected biennially. Each year, the Board conducts approximately
22 regular meetings and numerous special meetings to carry out its responsibilities. Specific
duties of the Board include reviewing and adopting the annual budget; enacting ordinances
and resolutions; appointing the General Manager, Town Attorney and Auditor; and appointing
citizens to boards and commissions.

Budget Commentary:

The FY 2010/11 Recommended Board of Directors budget represents a reduction of $25,156,
or -6.8%, compared to the current year budget.

The combined Personal Services and Fringe Benefits objects provide a $1,127 increase, or
1.2%, and represent salaries and benefits of existing funded positions with no significant
adjustments.

The combined Purchased Services and Supplies objects have decreased by $26,283, or
-9.5%, with the following adjustments to individual accounts:

•   A reduction of $16,800 reflecting the transfer of contributions for certain community
    events to the Miscellaneous section of the budget.

•   A reduction of $2,810 in funding for conferences and travel expenses.

•   A reduction of $3,350 in legal advertisements and notices to adjust for historical
    expenditures levels.

•   A reduction of $2,319 in internet costs in accordance with the Board technology policy.




                                              A-2
                            BOARD OF DIRECTORS

                                                       Estimated    Manager's
                            Expended       Adopted    Expenditures Recommended      Adopted
Expenditures by Object       2008/09       2009/10      2009/10       2010/11       2010/11
Personal Services                64,112       71,070        60,894        70,837
Employee Benefits                17,336       19,105        18,245        20,465
Purchased Services              242,306      271,874       260,308       245,776
Supplies                          7,089         6,075        5,890         5,890
Equipment                             -             -            -             -
Other                                -              -            -             -
TOTAL                          $330,843      $368,124     $345,337      $342,968            $0



                            Authorized    Authorized    Funded        Authorized    Funded
Full Time Positions          2008/09       2009/10      2009/10        2010/11      2010/11
Executive Assistant                1.25          1.25         1.25           1.25         1.25
TOTAL                              1.25          1.25         1.25           1.25         1.25



                                                        Budgeted                    Budgeted
Part-Time/Temporary Staff                                2009/10                     2010/11
Channel 16 Coordinator                                         0.25                        0.25
Minutes Recorder                                               0.20                        0.20
                                                               0.45                        0.45




                                              A-3
                              GENERAL MANAGER

Description:

The General Manager's Office provides management services and coordination to insure
effective and efficient delivery of services consistent with the policy of the Board of
Directors. Chapters IV and V of the Town Charter, as well as other sections, set forth the
powers and duties of the General Manager.


Budget Commentary:

The FY 2010/11 Recommended General Manager’s budget represents a decrease of $2,252,
or -0.7%, compared to the current year adopted budget.

The Combined Personal Services and Fringe Benefits objects provide an increase of $7,203,
or 2.8%, and represent salaries and benefits of existing funded positions, with no significant
changes.

The Combined Purchased Services and Supplies objects have decreased by $9,455, or
-13.3%, with the following changes to individual accounts:

•   A reduction of $9,150 in funding for professional services.




                                            A-4
                                       GENERAL MANAGER

                                                                     Estimated    Manager's
                                    Expended          Adopted       Expenditures Recommended      Adopted
Expenditures by Object               2008/09          2009/10         2009/10       2010/11       2010/11
Personal Services                       199,575         198,470          199,758       204,254
Employee Benefits                        51,347          57,243           54,421        58,662
Purchased Services                       31,696          67,660           58,035        58,380
Supplies                                  1,817            3,715           3,540         3,540
Equipment                                     -                -               -             -
Other                                         -                -               -             -
TOTAL                                  $284,435        $327,088         $315,754      $324,836            $0




                                    Authorized      Authorized        Funded       Authorized     Funded
Full Time Positions                  2008/09         2009/10          2009/10       2010/11       2010/11
General Manager                             1.00           1.00             1.00           1.00         1.00
Executive Assistant                         0.75           0.75             0.75           0.75         0.75
Director of Operations                      0.50           0.50               -            0.50          -
TOTAL                                       2.25           2.25             1.75           2.25         1.75




                                                                     Budgeted                     Budgeted
Part-Time/Temporary Staff                                             2009/10                      2010/11
Full Time Equivalents                                                       0.10                         0.10

Part-Time/Temporary staffing represents temporary office support.




                                                       A-5
    ADMINISTRATIVE SERVICES - BUDGET & RESEARCH OFFICE

Description:

The Budget & Research Office provides analytical and informational services to the General
Manager, Board of Directors, town departments, and general public in order to facilitate
informed decision making. To this end, the Budget & Research Office carries out the following
duties:

    Preparation of the Recommended Budget and Adopted Town Budget.
    Preparation of the Capital Improvement Plan.
    Analysis of the impacts of operations and policy proposals.
    Coordination of special projects and studies.
    Monitoring of the operating budget.
    Development of multi-year financial forecasts.
    Guidance and technical assistance on grant writing and reporting.
    Monitoring of grants compliance with State and Federal requirements.


Budget Commentary:

The FY 2010/11 Recommended Budget and Research Office budget represents a decrease of
$12,959, or -6.9%, compared to the current year budget.

The combined Personal Services and Fringe Benefits objects decrease by $9,144, or -5.3%, and
represent salaries and benefits of existing funded positions with the following significant
adjustments:

•   The allocation of a larger portion of the Executive Assistant position to the self-insurance
    fund based on actual workload results in a decrease of $18,515.


The combined Purchased Services and Supplies objects have decreased by $3,815, or -26.0%,
with the following significant adjustment:

•   A reduction of $3,805 in contractual services to reflect bringing the continued
    implementation of performance measures in-house.


Status of FY 2009/10 Goals

1. Implement next phase of performance measurement initiative. Thirteen different
   divisions and offices have developed measures and are regularly tracking data. Progress is
   on schedule with another phase of Town operations to begin the development of measures in
   the spring of 2010.

2. Continue support of energy conservation initiatives, including the EPA Community
   Energy Challenge energy usage benchmarking program. A plan for implementing grant
   funded energy efficiency measures at municipal and school facilities has been developed and



                                              A-6
   ADMINISTRATIVE SERVICES - BUDGET & RESEARCH OFFICE

   a contract with a project manager is in development. Solar panel installation at high school
   has been completed.

3. Continue to pursue opportunities for regional service sharing and alternate funding
   sources for programs and services. Regional Emergency Operations Center construction
   completed. Alternative approach to regional animal control under review. Draft ordinance
   for regional solid waste authority for Capitol Region under development. Online permitting
   system developed through regional effort nearing completion.


FY 2010/11 Goals:

1. Institute performance measurement for all remaining Town operations.

2. Continue to monitor American Recovery and Reinvestment Act opportunities. Assist
   departments and liaise with regional agencies in pursuing and implementing appropriate
   grants.




                                             A-7
  ADMINISTRATIVE SERVICES - BUDGET & RESEARCH OFFICE


                                                              Estimated    Manager's
                                   Expended       Adopted    Expenditures Recommended     Adopted
Expenditures by Object              2008/09       2009/10      2009/10       2010/11      2010/11
Personal Services                      134,097      134,676       134,623       129,338
Employee Benefits                       35,892       38,354        35,796        34,548
Purchased Services                       5,878       12,620         8,450         8,915
Supplies                                   774         2,060        2,010         1,950
Equipment                                    -             -            -             -
Other                                       -              -            -             -
TOTAL                                 $176,641      $187,710     $180,879      $174,751           $0




                                   Authorized    Authorized    Funded       Authorized    Funded
Full Time Positions                 2008/09       2009/10      2009/10       2010/11      2010/11
Budget and Research Officer               0.50          0.50         0.50          0.50         0.50
Management Analyst                        1.00          1.00         1.00          1.00         1.00
Grants Administration Specialist          1.00          1.00          -            1.00          -
Executive Assistant                       0.50          0.50         0.50          0.25         0.25
TOTAL                                     3.00          3.00         2.00          2.75         1.75




                                                               Budgeted                   Budgeted
Part-Time/Temporary Staff                                       2009/10                    2010/11
Full Time Equivalents                                                  -                          -




                                                    A-8
          ADMINISTRATIVE SERVICES – HUMAN RESOURCES

Description:

Human Resources is responsible for an array of employee related services and administrative
duties including labor relations and contract administration, recruitment, orientation and
retention, organizational development, strategic planning, training, and employee benefits
counseling and administration. Functions associated with these areas of responsibility include:

    Bargaining unit contract negotiation and administration.

    Job description development, vacancy posting and advertising, applicant testing and
    interviewing, employee orientation and exit interviewing, and employee recognition program
    coordination.

    Development and coordination of training programs to enhance job skills and performance as
    well as to improve employee relations and job satisfaction. Specific programs include
    supervisory training, diversity training, customer service training, safety training,
    communications training, sexual harassment prevention training, workplace violence
    prevention, and Americans with Disabilities Act compliance.

    Ensure access to the Employee Assistance Program (EAP) and similar services as needed.

    Administration of wellness activities, provision of health, dental and life insurance
    coordination, administration of retirement plans, process workers’ compensation benefits,
    and provision of pre-retirement counseling sessions.

    Coordination of twice-yearly Manchester Government Academy.


Budget Commentary:

The FY 2010/11 Recommended Human Resources budget represents an increase of $5,442, or
1.0%, compared to the current year adopted budget.

The combined Personal Services and Fringe Benefits objects provide a $10,885 increase, or
2.8%, and represent salaries and benefits of existing funded positions, with no significant
adjustments.

The combined Purchased Services and Supplies objects have decreased by $5,443, or -3.2%,
with the following significant adjustments to individual accounts:

•   A decrease of $5,500 in the amount budgeted for advertising job openings.




                                              A-9
         ADMINISTRATIVE SERVICES – HUMAN RESOURCES

Status of FY 2009/10 Goals:

1. Promote Employee Wellness as a continuous organizational goal focusing on reducing
   risks, enhancing health, and improving the overall quality of life of the workforce.
   Promotion efforts were implemented, and an increase in participation of employees in Town
   Employee Wellness activities was observed.

2. Implement performance measurements for Human Resources. Implemented
   performance measures for Recruitment and Retention; Benefits Administration; Training and
   Compliance; Employee Wellness; and Employee Relations.


FY 2010/11 Goals:

1. Increase participation with Town Employee Wellness activities.

2. Continue with performance measures for Human Resources.




                                            A-10
           ADMINISTRATIVE SERVICES - HUMAN RESOURCES

                                                                     Estimated    Manager's
                                    Expended          Adopted       Expenditures Recommended        Adopted
Expenditures by Object               2008/09          2009/10         2009/10       2010/11         2010/11
Personal Services                       293,084         295,372          277,475       299,358
Employee Benefits                        90,099          97,427           95,432       104,326
Purchased Services                      160,138         161,788          128,930       156,435
Supplies                                  7,822            8,330           6,916         8,240
Equipment                                     -              500             500           500
Other                                        -                 -               -             -
TOTAL                                  $551,143        $563,417         $509,253      $568,859              $0



                                    Authorized      Authorized         Funded         Authorized    Funded
Full Time Positions                  2008/09         2009/10           2009/10         2010/11      2010/11
Director of Admin. Services                1.00            1.00              1.00            1.00         1.00
Human Resources Associate                  2.00            2.00              2.00            2.00         2.00
Human Resources Specialist*                2.00            2.00              2.00            2.00         2.00
TOTAL                                      5.00            5.00              5.00            5.00         5.00

* One of the HR Specialist position is funded through the Manchester Self-Insurance Fund

                                                                      Budgeted                      Budgeted
Part-Time/Temporary Staff                                              2009/10                       2010/11
Full Time Equivalents                                                        0.50                          0.50

Part-Time/Temporary staffing in Human Resources consists of one half-time HR Technician.




                                                         A-11
    ADMIN. SERVICES – CUSTOMER SERVICE & INFORMATION


Description:

The Customer Service and Information Center is a centralized municipal service responsible
for the following:

   Management of the Customer Service and Information Center located in Town Hall.

   Citizen services such as receipt of current taxes and water and sewer bills, recreation
   program registration, free notary public services, sale of leaf bags, recycling bins, t-shirts
   and Manchester memorabilia.

   Staffing a help desk phone at 647-5235.

   Management of the web-based citizen request and response system.

   Development of printed and electronic materials including the Annual Report, Manchester
   Matters, reports, home page elements and Channel 16 slides.

   Administration of the Downtown Parking Permit and Memorial Tree Planting programs
   and property card fax service to area realtors.

   Support of the General Manager’s Office and department heads through internal
   communications, and development of information for and responses to inquiries from the
   Board of Directors.


Budget Commentary:

The FY 2010/11 Recommended Customer Services and Information budget represents a
$3,168 decrease, or -2.2%, compared to the current budget.

The combined Personal Services and Fringe Benefits objects provide a decrease of $3,292, or
-2.6%, and represent salaries and benefits of existing funded positions, with no significant
adjustments.

The combined Purchased Services and Supplies objects have increased by $124, or 0.8%,
with no significant adjustments.




                                              A-12
   ADMIN. SERVICES – CUSTOMER SERVICE & INFORMATION


Status of FY2009/10 Goals:

   1. Increase marketing efforts for expanded municipal recycling and conservation
      efforts. Routine publicity on Manchester Matters, Ch.16, and the Town Calendar
      were utilized to inform citizens initiatives.

   2. Increase efforts to promote neighborhood block watches. Similar marketing
      efforts as described above were used to publicize the neighborhood block watches.


FY 2010/11 Goals:

   1. Implement marketing efforts to promote the efforts of the recently established
      Children, Youth and Families Master Plan.

   2. Implement performance measures for Customer Service & Information Center.




                                           A-13
        ADMIN. SERVICES - CUSTOMER SERVICE AND INFORMATION

                                                                     Estimated    Manager's
                                     Expended         Adopted       Expenditures Recommended            Adopted
Expenditures by Object                2008/09         2009/10         2009/10       2010/11             2010/11
Personal Services                         96,660         97,440           96,864        99,358
Employee Benefits                         26,913         30,222           23,240        25,012
Purchased Services                         5,882         10,780            7,980        10,904
Supplies                                   2,580           5,000           4,037         5,000
Equipment                                      -               -               -             -
Other                                         -                -               -             -
TOTAL                                   $132,035       $143,442         $132,121      $140,274                    $0



                                    Authorized       Authorized        Funded         Authorized        Funded
Full Time Positions                  2008/09          2009/10          2009/10         2010/11          2010/11
Customer Service Center Manager            1.00             1.00             1.00            1.00             1.00
TOTAL                                      1.00             1.00             1.00            1.00             1.00




                                                                      Budgeted                         Budgeted
Part-Time/Temporary Staff                                              2009/10                          2010/11
Full Time Equivalents                                                        1.50                             1.50


Part-Time/Temporary staffing in the Customer Service and Information Center consists of four part-time Customer
Service Associates and some seasonal support.




                                                        A-14
        FINANCE – ADMINISTRATION AND INSURANCE

Description:

The Administration and Insurance Division is responsible for oversight and the general
administration of the entire Finance Department, administration of the Town's General
Liability and Workers' Compensation Self-Insurance Program, and management of the
Town's premiumed property and liability coverages and the Health Insurance programs for
Town employees and retirees.


Budget Commentary:

The FY 2010/11 Recommended Finance Administration and Insurance budget represents a
decrease of $4, or 0%, compared to the current year adopted budget.

The combined Personal Services and Employee Benefits objects provide an increase of $296,
or 0.2%, and represent salaries and benefits of existing funded positions, with no significant
adjustments.

The combined Purchased Services and Supplies objects have decreased by $300, or -9.0%,
with no significant changes to individual accounts.


Status of FY 2009/10 Goals:

   1. Oversee bond sale to consolidate authorizations and possibly finance all or part
      of the Highland Park project. The Highland Park School project is on hold pending
      the outcome of the Board of Education’s request for additional funding of
      approximately $5.2 million.

   2. Start-up of GASB-45 trust fund. Fund was established by Board of Directors.

   3. Issue a health coverage RFP and award. Contract extended and RFP anticipated
      during FY 2010/11




                                            A-15
                   FINANCE - ADMINISTRATION AND INSURANCE

                                                                                     Estimated    Manager's
                                             Expended              Adopted          Expenditures Recommended                     Adopted
Expenditures by Object                        2008/09              2009/10            2009/10       2010/11                      2010/11
Personal Services                                103,644             103,674             118,822        98,770
Employee Benefits                                 25,901              28,251              28,595        33,451
Purchased Services                                 2,425                2,650              1,850         2,350
Supplies                                             541                  650                650           650
Equipment                                              -                    -                  -             -
Other                                                  -                    -                  -             -
TOTAL                                           $132,511            $135,225            $149,917      $135,221                             $0




                                             Authorized          Authorized             Funded             Authorized            Funded
Full Time Positions                           2008/09             2009/10               2009/10             2010/11              2010/11
Director of Finance                                  0.75               0.75                  0.75                 0.75                0.75
Executive Assistant                                  0.25               0.25                  0.25                 0.25                0.25
TOTAL                                                1.00               1.00                  1.00                 1.00                1.00


One quarter of the Finance Director's salary and benefits are budgeted in the Manchester Self-Insurance Fund. One quarter of the salary and
benefits of the Executive Assistant are budgeted in this division, one quarter out of MSIP, and one half out of the Budget and Research Office.


                                                                                       Budgeted                                 Budgeted
Part-Time/Temporary Staff                                                               2009/10                                  2010/11
Full Time Equivalents                                                                           -                                       -




                                                                    A-16
                          FINANCE – ACCOUNTING

Description:

The Accounting Division maintains complete financial records for all Town funds including
the Fire District, Downtown Special Services District, Water and Sewer Funds, and Special
Grant Funds. Chapter 5-16 of the Town Charter and Section 7-394(a) of the Connecticut
General Statutes detail these responsibilities. The Accounting Division is divided into three
sections: Accounts Payable, Payroll and Cash Management.


Budget Commentary:

The FY 2010/11 Recommended Accounting budget represents a decrease of $61,424, or
-9.7%.

The combined Personal Services and Employee Benefits objects have decreased by $60,611,
or -9.8%, and represent salaries and benefits of existing funded positions, with the following
significant adjustments:

•   The net effect of eliminating a full-time Account Associate position assigned to payroll
    and backfilling with temporary/part-time hours is a reduction of $46,293.

The combined Purchased Services and Supplies objects have decreased by $813, or -5.6%,
with no significant adjustments.


Status of FY 2009/10 Goals:

    1. Begin automation of the accounts payable process, including electronic sign-off
       on VRR’s, scanning of invoices to allow electronic distribution of paperwork
       throughout the process, and pursuing electronic payments to vendors to reduce
       expenses for paper checks and postage. The functionality to allow payment of
       vendors by ACH has been loaded into the financial system and tested. Vendor
       selection will follow with the remaining elements of the goal carried into the
       subsequent year.

    2. Complete a review of the Town’s short-term investment procedures and
       recommend revisions to maximize the Town’s investment returns. Several new
       investment vehicles have been undertaken, including a Secured Municipal Account at
       and a CDARS account.




                                             A-17
                                    FINANCE - ACCOUNTING

                                                                       Estimated    Manager's
                                      Expended          Adopted       Expenditures Recommended             Adopted
Expenditures by Object                 2008/09          2009/10         2009/10       2010/11              2010/11
Personal Services                         455,120         456,522          410,003       412,217
Employee Benefits                         145,990         159,303          137,799       142,997
Purchased Services                          9,290            8,683           5,747         7,994
Supplies                                    3,358            5,875           8,379         5,751
Equipment                                   1,995                -               -             -
Other                                          -                 -               -             -
TOTAL                                    $615,753        $630,383         $561,928      $568,959                   $0




                                     Authorized       Authorized         Funded          Authorized         Funded
Full Time Positions                   2008/09          2009/10           2009/10          2010/11           2010/11
Accounting Manager                          1.00             1.00              1.00             1.00              1.00
Accountant                                  3.00             3.00              3.00             3.00              3.00
Payroll Coordinator                         1.00             1.00              1.00             1.00              1.00
Account Associate                           2.00             2.00              2.00             2.00              1.00
TOTAL                                       7.00             7.00              7.00             7.00              6.00




                                                                        Budgeted                           Budgeted
Part-Time/Temporary Staff                                                2009/10                            2010/11
Full Time Equivalents                                                          0.50                               1.00

Part-Time/Temporary staffing consists of one half-time account assistant and one half-time payroll assistant.




                                                          A-18
          FINANCE – ASSESSMENT AND COLLECTIONS
Description:

The Assessment & Collection Division is responsible for collection of all property taxes,
water and sewer billings, and miscellaneous revenues, and the appraisal of all real and
personal property for inclusion in the annual Grand List and the maintenance of all records
and maps of each parcel relating to structures, boundaries and market value, with appropriate
internal controls and security that are required by generally accepted accounting principles
and financial management. By jointly administering assessment and collection activities from
one office, all information and resources a taxpayer may require to address a tax bill issue are
in one location.


Budget Commentary:

The FY 2010/11 Recommended Assessment and Collections budget represents an increase of
$25,382, or 2.9%, compared to the current year adopted budget.

The combined Personal Services and Employee Benefits objects increase by $22,937, or
2.9%, and represent salaries and benefits of existing funded positions, with no significant
adjustments.

The combined Purchased Services and Supplies objects have increased by $3,445, or 3.6%,
with the following significant adjustments to individual accounts:

•   A $2,300 increase in the cost of printing supplies.


Status of FY 2009/10 Goals:

    1. Bid and award of the 2011 revaluation contract. Work is expected to begin on July
       1, 2010. Contract awarded for substantially less in cost than originally estimated.

    2. Expansion of the document scanning program to scan 20% of the documents
       received. The office has significantly expanded scanning operations. In mid-2009,
       the pending motor vehicle adjustment files were fully converted to a nearly paperless
       environment.

    3. Review and disposition of the records currently stored at the Youth Services site,
       in anticipation of the relocation of the YSB. The town continues to search for a new
       location for records in storage. Authorization from the State was obtained to dispose
       of some older records via shredding, and arrangements for that process are pending.




                                             A-19
         FINANCE – ASSESSMENT AND COLLECTIONS
FY 2010/11 Goals:

   1. Maintain the Town’s current tax revenue collection rate.

   2. Further implementation of online payment system.

   3. Complete the RFP for the tax bill printing.

   4. Administer the 2011 Revaluation.




                                           A-20
          FINANCE - ASSESSMENT AND COLLECTION DIVISION


                                                                      Estimated    Manager's
                                     Expended          Adopted       Expenditures Recommended             Adopted
Expenditures by Object                2008/09          2009/10         2009/10       2010/11              2010/11
Personal Services                        537,803         579,975          556,866       588,573
Employee Benefits                        167,569         208,856          188,388       223,195
Purchased Services                        82,792          89,415           90,415        90,660
Supplies                                  12,665            7,200           8,500         9,400
Equipment                                  2,112            3,000           1,000         2,000
Other                                         -                 -               -             -
TOTAL                                   $802,941        $888,446         $845,169      $913,828                   $0




                                     Authorized      Authorized         Funded         Authorized         Funded
Full Time Positions                   2008/09         2009/10           2009/10         2010/11           2010/11
Dir. of Assessment/Collection               1.00            1.00              1.00            1.00              1.00
Deputy Assessor                             1.00            1.00              1.00            1.00              1.00
Assistant Assessor                          2.00            2.00              2.00            2.00              2.00
Account Associate                           3.00            3.00              2.00            3.00              2.00
Assistant Collector of Revenue              1.00            1.00              1.00            1.00              1.00
Delinquent Collector                        1.00            1.00              1.00            1.00              1.00
Senior Account Associate                    1.00            1.00              1.00            1.00              1.00
TOTAL                                      10.00           10.00              9.00           10.00              9.00




                                                                       Budgeted                          Budgeted
Part-Time/Temporary Staff                                               2009/10                           2010/11
Full Time Equivalents                                                         1.50                              1.50

Part-Time/Temporary staffing consists of two half-time Account Associates plus seasonal assistance in the Assessor's
and Collector's offices.




                                                         A-21
                     FINANCE – GENERAL SERVICES
Description:

General Services Division activities are divided into the following four functions:

1. Purchasing – Procures supplies, materials, equipment and services, including
   construction contracts, for all Town departments. Works with the Board of Education on a
   cooperative basis regarding their procurement. Monitors insurance and bonding
   requirements and Federal and State regulations on all construction projects. Coordinates
   the energy policy of the Town.

2. Central Duplicating – Processes much of the Town's printing needs and includes offset
   printing, photocopy, collating, binding and other needed processes.

3. Telephone Service – Manages telephone service within the Town. Coordinates system
   changes, installation and repair calls through AT&T for all Town services.

4. Central Mailing – Provides postage and monitors mailing by all Town departments.
   Makes use of the pre-sort option offered by the United States Postal Service and selects
   the most economical form of mailing.


Budget Commentary:

The FY 2010/11 Recommended General Services budget represents a decrease of $61,387,
or -9.1%, compared to the current year adopted budget.

The combined Personal Services and Employee Benefits objects provide a $54,387 decrease,
or -14.0%, and represent salaries and benefits of existing funded positions, with the following
significant adjustments:

•   The net change resulting from the elimination of the Print Shop Supervisor position and
    partially backfilling with part-time hours is a reduction of $68,001.

The combined Purchased Services and Supplies objects have decreased by $7,000, or -2.5%,
with the following significant adjustments to individual accounts:

•   A reduction of $2,000 in the account for repairs to equipment.

•   A reduction of $5,000 in the account for telephone service based on historical actuals.




                                             A-22
                    FINANCE – GENERAL SERVICES

Status of FY 2009/10 Goals:

1. Select new purchasing card program with a more efficient system and greater
   internal controls. A new card program has been selected. Implementation will be
   completed by June 30, 2010.


FY 2010/11 Goals:

1. Update General Services bid requests page on the Town web site.




                                          A-23
                              FINANCE - GENERAL SERVICES

                                                                     Estimated    Manager's
                                     Expended          Adopted      Expenditures Recommended     Adopted
Expenditures by Object                2008/09          2009/10        2009/10       2010/11      2010/11
Personal Services                        273,719         277,279         276,230       237,315
Employee Benefits                        101,004         112,365         110,818        97,942
Purchased Services                       265,710         278,350         267,850       271,350
Supplies                                   3,869            6,000          5,500         6,000
Equipment                                      -                -              -             -
Other                                         -                 -              -             -
TOTAL                                   $644,302        $673,994        $660,398      $612,607           $0




                                     Authorized       Authorized      Funded       Authorized    Funded
Full Time Positions                   2008/09          2009/10        2009/10       2010/11      2010/11
Director of General Services                1.00             1.00           1.00          1.00         1.00
Buyer                                       1.00             1.00           1.00          1.00         1.00
Senior Administrative Secretary             1.00             1.00           1.00          1.00         1.00
Print Shop Supervisor                       1.00             1.00           1.00          1.00          -
TOTAL                                       4.00             4.00           4.00          4.00         3.00




                                                                     Budgeted                    Budgeted
Part-Time/Temporary Staff                                             2009/10                     2010/11
Full Time Equivalents                                                       0.30                        0.80

Part-Time Temporary staffing consists of print shop assistance.




                                                         A-24
             PLANNING & ECONOMIC DEVELOPMENT

Description:

Chapter XVII of the Town Charter establishes a Planning Department and specifies that the
department must review and make recommendations on any proposed action implementing
the Town’s Plan of Conservation and Development. This plan serves as a guide to all actions
concerning land use and development ordinances, urban renewal programs, and expenditures
for capital improvements. In addition, the department assists the General Manager, Zoning
Enforcement Officer, Director of Public Works and other departments in matters relating to
the Town’s physical development.

In its staff technical and advisory capacity, the Department assists in carrying out the
following:

•   The Planning and Zoning Commission’s statutory authority to regulate land uses,
    subdivisions, building sizes and building locations and to divide the Town into zoning
    districts, adopt and amend a Plan of Development, and protect the Town’s wetlands and
    watercourses.

•   The Zoning Board of Appeals statutory authority to hear and decide appeals from orders
    of the Zoning Enforcement Officer, applications for special exceptions and applications
    for variances of the zoning regulations.

•   The Economic Development Commission’s responsibility to encourage the expansion,
    development, preservation and location of industry, business and commerce in the town,
    and to study conditions affecting the same.

•   The Cheney Historic District Commission’s responsibility to investigate and establish and
    implement plans for rehabilitation of the Cheney Mills through the use of public and
    private funds and to review re-use plans for the Cheney Mill buildings and to otherwise
    plan for the historic district and its environs.

•   Management of special projects initiated by the Board of Directors or other town
    departments or projects otherwise assigned by the General Manager, such as organizing
    and facilitating Board and administration retreats, managing historic properties inventories
    and supporting the Community Council on Race Relations.

•   The Housing Commission’s responsibility to monitor the supply and availability of
    affordable housing in the community and to recommend policies and actions to the Board
    of Directors.

•   Coordination of neighborhood based services through neighborhood planning and policy
    development, including facilitating and collaborating among departments on coordinated
    neighborhood initiatives.




                                              A-25
             PLANNING & ECONOMIC DEVELOPMENT
•   Providing policy analysis, planning and administration for the Community Development
    Block Grant Program, including program administration for the housing rehabilitation and
    façade improvement programs, assistance with lead paint abatement program, and
    developing homeownership assistance programs.

•   Providing staff support and representing the Town on the Board of Commissioners of the
    Downtown Manchester Special Services District and the Manchester Redevelopment
    Agency.


Budget Commentary:

The FY 2010/11 Recommended Planning & Economic Development budget represents an
increase of $31,316, or 6.2%, compared to the current year adopted budget.

The combined Personal Services and Employee Benefits objects increase by $32,506, or
7.0%, and represent salaries and benefits of existing funded positions, with the following
significant adjustments:

•   An increase of $10,831 to adjust for the reallocation of the salaries and benefits of certain
    staff between the General Fund and CDBG projects. Previously, both the Senior
    Administrative Secretary and Administrative Secretary were charged 75% to the General
    Fund and 25% to CDBG. New grant provisions require that the allocations be adjusted to
    reflect actual hours of work performed on General Fund and CDBG activities.

The combined Purchased Services and Supplies objects have decreased by $1,190, or -3.0%,
with no significant adjustments to individual accounts.


Status of FY 2009/10 Goals:

1. Continuing work on the development of a new Plan of Conservation and
   Development, with the goal to go to public hearing in early 2010 for adoption by July
   2010. State statutes were revised to extend the completion date for the mandatory 10 year
   update of the Plan of Conservation and Development to 2011, which would be coincident
   with the adoption of the updated State Plan of Conservation and Development.

2. Complete the registration of all establishments in the Town’s aquifer protection
   areas by the end of November 2009. The aquifer protection regulations were adopted in
   May 2009 and subsequently the registration process was implemented. The deadline for
   property owners to submit their registration applications to the department is December
   31, 2010.

3. Complete the work plan and recommendations for the downtown parking lot and
   Manchester Parkade development or redevelopment plans under the direction of the
   Redevelopment Agency. The department completed the Broad Street redevelopment
   plan and is moving to the implementation stages, providing continuing administrative


                                              A-26
           PLANNING & ECONOMIC DEVELOPMENT
   support and technical assistance to the Agency. The staff also helped the Agency
   complete its recommendation on the downtown parking lot conversions.


FY 2010/11 Goals:

   1. Develop the work program and complete the process for the update of the Town Plan
      of Conservation and Development.

   2. Update the Consolidated Plan for Housing and Community Development.

   3. Continue to work with the Redevelopment Agency to implement the Broad Street
      Redevelopment Plan.

   4. Complete the comprehensive review of the application requirements in the zoning
      regulations.




                                           A-27
                     PLANNING & ECONOMIC DEVELOPMENT

                                                                        Estimated    Manager's
                                       Expended         Adopted        Expenditures Recommended      Adopted
Expenditures by Object                  2008/09         2009/10          2009/10       2010/11       2010/11
Personal Services                          345,689        355,848           356,547       376,014
Employee Benefits                          101,271        110,862           109,977       123,202
Purchased Services                          25,034         31,940            25,665        30,640
Supplies                                     7,216           8,290            7,800         8,400
Equipment                                        -               -              600             -
Other                                           -                -                -             -
TOTAL                                     $479,210       $506,940          $500,589      $538,256            $0




                                      Authorized       Authorized         Funded       Authorized    Funded
Full Time Positions                    2008/09          2009/10           2009/10       2010/11      2010/11
Dir. of Planning & Neighb. Svcs.             1.00             1.00              1.00          1.00         1.00
Senior Planner                               2.00             2.00              2.00          2.00         2.00
Senior Administrative Secretary              0.75             0.75              0.75          0.65         0.65
Administrative Secretary                     0.75             0.75              0.75          1.00         1.00
Wetlands Agent                               1.00             1.00              1.00          1.00         1.00
TOTAL                                        5.50             5.50              5.50          5.65         5.65




                                                                         Budgeted                    Budgeted
Part-Time/Temporary Staff                                                 2009/10                     2010/11
Full Time Equivalents                                                           0.10                        0.15

Part-Time/Temporary staffing consists of office support and recording secretaries.




                                                         A-28
                                    TOWN CLERK

Description:

The duties of the Town Clerk's Office are established and regulated by the General Statutes
and the Town Charter and also are subject to regulations of State Departments and Agencies.
The Town Clerk’s Office serves as the official keeper of Manchester’s public records, and
provides a variety of services for citizens and customers. Each year nearly 100,000 people are
served in person, by mail, the internet, or by phone.

Most records are open to the public. These include land records and maps dating back to
1823 which are maintained in accordance with state statutes. Access to indexes as well as
original land documents and maps are available by computer or by hard copy. All land
documents are backed up by microfilm and by CD media. The Town Clerk’s Office has
recently implemented a new software system improving customer access to land records.

The Town Clerk also maintains vital records (birth, death and marriage) for the Town. The
records, dating back to 1853, are on permanent file in the Town Clerk vault. Copies of vital
records are available by request in accordance with access eligibility laws set by the State of
Connecticut.

All records pertaining to meetings, elections, damages, injury claims, summonses, oaths of
office, and business name registration are filed and maintained. The Town Clerk issues
marriage applications, dog, game and liquor licenses and permits, serves as agent for U.S.
Passport Services, provides notary service, and administers all general and special elections.

Special events coordinated by the Town Clerk include Dog Licensing Day, Family History
Day and the Genealogy Road Show.

Budget Commentary:

The FY 2010/11 Recommended Town Clerk budget represents an increase of $1,470, or
0.4%, compared to the current year adopted budget.

The combined Personal Services and Employee Benefits objects provide a decrease of 1,912,
or -0.5%, and represent salaries and benefits of existing funded positions, with no significant
adjustments.

The combined Purchased Services and Supplies objects have increased by $3,382, or 5.1%,
with the following significant adjustments to individual accounts:

•   An increase of $5,388 in the annual land record software maintenance costs due to the
    addition of auto-indexing capability.

•   A reduction of $2,500 in professional development funding.




                                             A-29
                                  TOWN CLERK

Status of FY 2009/10 Goals:

   1. Develop a records management program using State Library grant dollars to
      enhance the preservation, storage and access of town clerk records. Plans were
      completed and implementation will begin during FY 2010/11.

   2. Make land record and map indexes back to 1823 available on line. Implemented in
      September 2009.

   3. Create a 24/7 service to access land record images and maps on line. Will continue
      to develop and implement in FY 2010/11.


FY 2010/11 Goals:

   1. Implement records management program to enhance the preservation and access of
      town clerk records.

   2   Create a 24/7 service to access land record images and maps on line.

   3   Develop and implement plans to improve the utilization of vault space.

   4. Begin plans to have microfilm backup for vital records, maps, and other significant
      public and historical documents.

   5. Expand use of current land record system to process other types of transactions
      and services.




                                           A-30
                                              TOWN CLERK

                                                                    Estimated    Manager's
                                     Expended         Adopted      Expenditures Recommended     Adopted
Expenditures by Object                2008/09         2009/10        2009/10       2010/11      2010/11
Personal Services                        240,378        255,381         245,578       259,389
Employee Benefits                         73,093         95,638          79,857        89,718
Purchased Services                        32,594         51,956          50,500        54,638
Supplies                                  10,256         14,800          14,800        15,500
Equipment                                      -              -               -             -
Other                                         -               -               -             -
TOTAL                                   $356,321       $417,775        $390,735      $419,245             $0




                                    Authorized       Authorized      Funded       Authorized    Funded
Full Time Positions                  2008/09          2009/10        2009/10       2010/11      2010/11
Town Clerk                                 1.00             1.00           1.00          1.00         1.00
Assistant Town Clerk II                    1.00             1.00           1.00          1.00         1.00
Assistant Town Clerk I                     2.00             2.00           2.00          2.00         2.00
Land Records Clerk II                      2.00             2.00           1.00          2.00         1.00
Land Records Clerk I                        -                -              -             -            -
TOTAL                                      6.00             6.00           5.00          6.00         5.00




                                                                    Budgeted                    Budgeted
Part-Time/Temporary Staff                                            2009/10                     2010/11
Full Time Equivalents                                                      0.90                        0.90


Part-Time/Temporary staffing is for Assistant Records Clerks.




                                                         A-31
                                REGISTRARS OF VOTERS
Description:
The duties and responsibilities of the elected Registrars of Voters are specifically defined by State Statutes
and the Town Charter. The Office of the Registrars is responsible for the conduct of all caucuses,
primaries, regular elections and special referenda; for the registration of all legally qualified voters; for the
maintenance and revision of complete voter lists; and for the maintenance of 22 voting machines. The
Registrars Office conducts an outreach program of many special voter-making sessions each year. In
addition, the Office assists the general public in verifying information regarding veteran and Social
Security benefits and travel certificates.

Budget Commentary:
The Recommended FY 2010/11 Registrars of Voters budget is a $6,809 or -2.7% decrease compared to
the current year budget. The FY 2010/11 budget includes funding for primaries for both parties and the
general election in November 2010.


The combined Personal Services and Employee Benefits objects increase by $16,091, or 8.3%, and
represent the salaries and benefits of existing funded positions with no significant adjustments.

   • an increase of $15,000 for temporary election poll workers.

The Combined Purchased Services and Supplies objects decrease by $22,900 or -41.6% compared to the
current year budget with the following significant adjustments:

   • a reduction of $18,500 for purchasing and printing paper ballots now that the cost of the paper ballot
     system is known.

                                                                Estimated    Manager's
                                Expended         Adopted       Expenditures Recommended              Adopted
Expenditures by Object           2008/09         2009/10         2009/10       2010/11               2010/11
Personal Services                    139,661         141,557          123,371            153,984
Employee Benefits                     39,426          52,967           48,687             56,631
Purchased Services                     6,266          49,750           12,031             26,850
Supplies                               3,749           5,300            3,344              5,300
Equipment                              5,109           2,400            2,400              2,400
Other                                      -               -                -                 -
TOTAL                               $194,211        $251,974         $189,833          $245,165               $0




                                                      A-32
                           REGISTRARS OF VOTERS


                           Authorized    Authorized    Funded      Authorized    Funded
Full Time Positions         2008/09       2009/10      2009/10      2010/11      2010/11
Registrar                         2.00          2.00        2.00          2.00        2.00
Administrative Assistant          2.00          2.00        2.00          2.00        2.00
TOTAL                             4.00          4.00        4.00          4.00        4.00




                                             A-33
                                TOWN ATTORNEY

Description:

The Town Attorney’s Office is the Town’s legal department and represents the corporate
interest of the Town of Manchester representing the Town Board of Directors, the Board of
Education, the General Manager and each Town department. The Town Attorney is
responsible for all claims and court actions for and against the Town, the Board of Education
and various Town boards and commissions, including the Zoning Board of Appeals, the
Planning and Zoning Commission and the Board of Tax Review.


Budget Commentary:

The FY 2010/11 Recommended Town Attorney budget represents an increase of $5,028, or
1.6% compared to the current year adopted budget.

The combined Personal Services and Employee Benefits objects provide a $8,266, or 4.4%
increase, and represent salaries and benefits of existing funded positions, with no significant
adjustments.

The combined Purchased Services and Supplies objects have decreased by $3,238, or -2.4%,
with no significant adjustments.




                                             A-34
                                    TOWN ATTORNEY


                                                             Estimated    Manager's
                               Expended        Adopted      Expenditures Recommended      Adopted
Expenditures by Object          2008/09        2009/10        2009/10       2010/11       2010/11
Personal Services                  135,693       138,063         138,547       141,723
Employee Benefits                   47,296        50,625          50,711        55,231
Purchased Services                 119,007       120,138         115,700       118,800
Supplies                             9,813        12,900          10,500        11,000
Equipment                            1,157          1,900          1,500         1,900
Other                                    -             -              -             -
TOTAL                             $312,966      $323,626        $316,958      $328,654           $0


                               Authorized     Authorized      Funded       Authorized     Funded
Full Time Positions             2008/09        2009/10        2009/10       2010/11       2010/11
Executive Assistant                    1.00          1.00           1.00           1.00         1.00
Administrative Town Attorney           1.00          1.00           1.00           1.00         1.00
Total Regular Positions                2.00          2.00           2.00           2.00         2.00




                                                A-35
                                     PROBATE COURT

Description:
The Probate Court is responsible for the admission of wills, the approval of executors and the
appointment of administrators of estates of deceased persons, guardians of minors' estates and
conservators of incapables' estates. The Court also supervises the settlement of estates and holds removal
proceedings of natural parents as guardians of minors, adoption proceedings and proceedings on the
administration of trust estates. Section 45 of the Connecticut General Statutes describes these
responsibilities and the responsibility of the towns to provide office space to Probate Courts and to pay the
expense of record books and supplies which the Judge of Probate deems necessary to keep complete
records of all orders passed by the Court.

Effective January 2011, the Manchester Probate Court will merge with the court district serving the towns
of Andover, Columbia, and Bolton. The new district shall be located in the current Manchester Probate
Court facility, and additional costs resulting from the expanded area of service will be appropriated once
they have been determined, with a reimbursement system to share costs with the other municipalities.


                                                             Estimated    Manager's
                               Expended        Adopted      Expenditures Recommended            Adopted
Expenditures by Object          2008/09        2009/10        2009/10       2010/11             2010/11
Purchased Services                 10,004         14,450          14,450        13,450
Supplies                            4,315          4,954           4,954         5,954
Equipment                           7,150          7,334           7,334         7,334
Other                                   -              -               -            -
TOTAL                              $21,469       $26,738         $26,738       $26,738                   $0




                                                     A-36
                                         TREASURER
Description:
The Treasurer position was a Town Charter mandated position responsible for certain disbursement and
investment duties. The Charter Revision amendments approved by the voters in November 2008
eliminated the Town Treasurer position. The position and its related funding were eliminated effective
with the end of the incumbent's term in November 2009.

Budget Commentary:
The funding in FY 2009/10 represents the remaining funding necessary until the Office was eliminated per
Town Charter at the end of the incumbent's term in November 2009. No further funds are provided in FY
2010/11.




                                                            Estimated    Manager's
                              Expended        Adopted      Expenditures Recommended           Adopted
Expenditures by Object         2008/09        2009/10        2009/10       2010/11            2010/11
Personal Services                  2,007            590             715            -                -
Employee Benefits                    154             46              55            -                -
Purchased Services                     -              -              -             -                -
Supplies                               -              -              -             -                -
Equipment                              -              -               -            -                -
Debt Issuance                          -              -              -             -                -
TOTAL                             $2,161          $636             $770            $0               $0




                                                  A-37
RESOURCE OFFICE FOR NEIGHBORHOODS & FAMILIES

Description:

The Resource Office for Neighborhoods and Families was created in 2009 to coordinate the
implementation of recommendations resulting from the Master Plan for Youth, Children and
Families.


Budget Commentary:

The FY 2010/11 Recommended Neighborhood and Families budget represents a $12,390 or
10.7% increase compared to the current year adopted budget.

The combined Personal Services and Fringe Benefits objects provide an increase of $1,390,
or 1.2%, and represent salaries and benefits of existing funded positions, with no significant
adjustments.

Purchased Services and Supplies objects have been established for the Resource Office for
Neighborhoods and Families in the amount of $11,000. This amount is offset by a $15,000
reduction in funding previously budgeted for youth initiatives in the Miscellaneous section of
the budget. The Purchased Services and Supplies accounts represent new funding for the
following purposes:

•   $3,700 is provided for the anticipated costs of the Neighborhood College program.

•   $2,500 is provided for brochures, mailings and postage.

•   $3,600 is provided for office supplies.

•   $1,200 is provided for professional development and miscellaneous expenses.


Status of FY 2009/10 Goals:

1. Develop an implementation plan identifying timelines and community stakeholders
   responsible for continuing the efforts of the master planning process. A number of
   coalitions, committees, and strategic plans have been formed or are in the process of
   development.


FY 2010/11 Goals:

1. To establish Manchester’s first Neighborhood-based Center.




                                              A- 38
RESOURCE OFFICE FOR NEIGHBORHOODS & FAMILIES

2. To open Manchester’s first Manchester Neighborhood Academy with a full-year program
   to include program of studies: Government 101, Leadership Development 101,
   Neighborhood Organizing 101 and Financial Education 101.

3. To work with other Town agencies to include: Recreation, Library, Youth Services, Adult
   and Family, Health, Neighborhoods and Families, Senior Center etc. to reshape and
   redefine the Manchester Parks and Recreation Brochure into a “Town Services Brochure
   for Children, Youth and Family Servicing Agencies”




                                         A- 39
       RESOURCE OFFICE FOR NEIGHBORHOODS & FAMILIES


                                                                    Estimated    Manager's
                                      Expended          Adopted    Expenditures Recommended                Adopted
Expenditures by Object                 2008/09          2009/10      2009/10       2010/11                 2010/11
Personal Services                             648          95,584        83,953        95,973
Employee Benefits                             153          19,880        18,810        20,881
Purchased Services                              -               -             -         7,400
Supplies                                       -                -            -          3,600
Equipment                                       -               -             -             -
Other                                          -                -            -              -
TOTAL                                        $801         $115,464     $102,763      $127,854                         $0




                                     Authorized       Authorized         Funded          Authorized         Funded
Full Time Positions                   2008/09          2009/10           2009/10          2010/11           2010/11
Coordinator                                    -               1.00             1.00              1.00            1.00
TOTAL                                          -               1.00             1.00              1.00            1.00




                                                                        Budgeted                           Budgeted
Part-Time/Temporary Staff                                                2009/10                            2010/11
Full Time Equivalents                                                          0.60                               0.60

Part-Time/Temporary staffing consists of a half-time clerical assistant plus some funding for building supervision.




                                                          A-40
                           INFORMATION SYSTEMS

Description:

The Information Systems Department is an administrative resource agency which, under the
direction of the General Manager and the Superintendent of Schools, provides comprehensive
automated information services for all Town departments. It operates as an internal service
fund supported by payments from departments utilizing its services.

Budget Commentary:

The FY 2010/11 Recommended Information Systems budget represents a decrease of
$13,791 or -0.8% compared to the current year adopted budget.

The combined Personal Services and Fringe Benefits objects provide an increase of $24,502,
or 1.8%, and represent salaries and benefits of existing funded positions, with the following
significant adjustment:

•   A reduction of $5,360 resulting from the elimination of temporary summer employees.

The combined Purchased Services and Supplies objects have decreased by $15,893, or
-6.0%, with the following significant adjustments to individual accounts:

•   An addition of $8,000 for continuation of work on the regional permitting system.

•   A reduction of $2,000 resulting from the elimination of general consultant services.

•   A reduction of $2,000 for general repairs.

•   A reduction of $17,222 in funding for conferences, tuition reimbursement and
    professional development.

The Transfer to I.S. Reserve provides $110,000 for the replacement and upgrades program.


Status of FY 2009/10 Goals:

    1. Apply more efficient storage technology within the Manchester fiber optic
       network as it becomes available. New higher density tapes have not become
       available on market. The legacy tape storage system is still in use. Disc de-
       duplication is being analyzed and may be implemented in lieu of high density tapes.

    2. Extend implementation of virtualized server technology. Virtualization is in
       progress. Staff has been trained in the technology. Several servers have been
       virtualized.




                                             A-41
                         INFORMATION SYSTEMS

   3. Work with legislative and regional boards to advance interconnectivity of
      municipalities. A model for a shared services application for web-based, public-
      access permitting has been developed. The application is expected to be implemented
      over the next 6 to 18 months.


2010/11 Goals:

   1. Implementation of permitting system and extension connecting of front-end system to
      back office systems.

   2. Continuation of virtualization.

   3. Finalize plan for e-mail system conversion.




                                          A-42
                                          INFORMATION SYSTEMS
                                                                                                  Manager's
                                               Collected          Adopted           Revised      Recommended            Adopted
Revenues                                        2008/09           2009/10       Estimate 2009/10    2010/11             2010/11
Town of Manchester                               1,023,340         1,010,702          1,010,702          1,009,482
Board of Education                                 290,052           290,052            290,052            289,702
Water and Sewer Division                           230,040           233,651            233,651            233,369
Sanitation Fund                                     93,540            93,940             93,940             93,827
Fire Fund                                           89,910            90,295             90,295             90,186
Interest on Investments & Misc.                     10,991            14,167              2,450              2,450
TOTAL                                            1,737,873         1,732,807          1,721,090          1,719,016             -


                                                                                   Estimated    Manager's
                                              Expended            Adopted         Expenditures Recommended              Adopted
Expenditures by Object                         2008/09            2009/10           2009/10       2010/11               2010/11
Personal Services                                 962,590          1,005,684           972,797     1,021,743
Employee Benefits                                 296,129            320,339           302,257       328,782
Purchased Services                                158,134            210,984           180,185       194,991
Supplies                                           39,174             55,800            44,800        55,900
Equipment                                           3,799              2,000             2,000         1,300
Interfund Transfers                               148,450            130,000           130,000       110,000
Wage Concessions                                        -                 -                  -        (3,700)
Contingency*                                            -              8,000                 -        10,000
TOTAL                                          $1,608,276         $1,732,807        $1,632,039    $1,719,016                       $0

* Note: Funds are typically not expended directly from Contingency; rather, they are transferred into other accounts.
In FY 2008/09, no funds were transferred out of the Information Systems contingency.

                                              Authorized        Authorized           Funded           Authorized        Funded
Full Time Positions                            2008/09           2009/10             2009/10           2010/11          2010/11
Chief Information Officer                            1.00              1.00                1.00              1.00             1.00
Deputy Director of Info. Systems                     1.00              1.00                1.00              1.00             1.00
System Applications Project Manager                  1.00              1.00                1.00              1.00             1.00
Technology Services Project Leader                   1.00              1.00                1.00              1.00             1.00
Systems Application Consultants                      3.00              3.00                2.00              3.00             2.00
Training/Website Specialist                          1.00              1.00                1.00               -                -
Technical Support Specialist                         4.00              4.00                4.00              4.00             4.00
Systems Programmer                                   1.00              1.00                1.00              2.00             2.00
Senior Administrative Secretary                      1.00              1.00                1.00              1.00             1.00
TOTAL                                               14.00             14.00               13.00             14.00           13.00

                                                                                    Budgeted                            Budgeted
Part-Time/Temporary Staff                                                            2009/10                             2010/11
Full Time Equivalents                                                                      0.75                                0.50

Part-Time/Temporary staff consists of one half-time Tech Support position. No funding is budgeted in FY 2010/11 for
additional temporary project support during the summer months.




                                                                  A-43
                          SPECIAL SERVICES DISTRICT

Description:
The Special Services District is responsible for parking area maintenance and patrol, business tenant
recruitment, marketing of downtown services and merchants, and promotion of downtown activities and
community services.


                                                             Revised         Manager's
                             Collected       Adopted         Estimate       Recommended       Adopted
Revenues                      2008/09        2009/10         2009/10           2010/11        2010/11
Property Taxes                   140,600         140,600         140,600          141,700
Interest and Lien Fees               -                 -                -              -
Rents                             68,324          65,000          65,000           67,000
Interest on Investments            1,982           3,000           3,000            1,000
Miscellaneous                     28,377          47,692          47,692           47,540
Use of Fund Balance                  -             8,000           8,000            5,435
TOTAL                          $239,283         $264,292        $264,292        $262,675                $0




                                                            Estimated    Manager's
                             Expended        Adopted       Expenditures Recommended          Adopted
Expenditures by Object        2008/09        2009/10         2009/10       2010/11           2010/11
Personal Services                 72,283          73,600          73,600           73,600
Employee Benefits                 16,492          18,431          18,431           19,431
Purchased Services               172,762         162,214         162,214          159,461
Supplies                           1,810           1,933           1,933            1,933
Equipment                                -             -                -              -
Sundry Services                      612           8,114           8,114            8,250
TOTAL                          $263,959         $264,292        $264,292        $262,675                $0




                                                  A-44
                                   GENERAL GOVERNMENT STATISTICS


                                                   Total Service Requests
                                            Customer Service and Information Center
                          60,000

                          50,000                                                          55,283
No. of Service Requests




                                                                                 48,112            46,871
                                                                        45,837
                          40,000                               42,341
                                                     41,163
                                            37,036
                          30,000   32,510

                          20,000

                          10,000

                              0
                                    2002      2003    2004       2005     2006    2007     2008     2009
                                                                Calendar Year



                                                 General Information Questions
                                            Customer Service and Information Center
                          14,000
                                                                                          13,926
                          12,000
No. of Service Requests




                                                                                                   11,306
                          10,000
                                                                                 9,764
                           8,000
                                                                         8,323
                           6,000                                7,137
                                                     6,305
                           4,000             4,678
                                   4,164
                           2,000

                              0
                                    2002      2003    2004      2005      2006    2007     2008     2009
                                                                Calendar Year




                                                              A-45
                                GENERAL GOVERNMENT STATISTICS

                                           Passport Applications Processed
                                               by Town Clerk's Office
                       600

                       500                                                      519
No. of Vitals Copies




                       400

                       300
                                                                                          283
                       200                   238
                                                                     214
                                 185                   193
                       100                                                                       140

                       -
                                 2003       2004       2005          2006       2007     2008   2009
                                                              Fiscal Year


                                 Land Recordings Filed by Town Clerk's Office

                       16,000

                       14,000
                                  14,139      14,219      14,028
                       12,000
No. of Recordings




                                                                            12,331
                       10,000
                                                                                       10,030
                        8,000
                                                                                                8,566
                        6,000
                        4,000

                        2,000
                           -
                                   2004        2005           2006           2007       2008    2009

                                                                Fiscal Year




                                                         A-46
                GENERAL GOVERNMENT STATISTICS

                        Births, Deaths, Marriage/Civil Union Licenses

1,200

        1,080                1,065                1,087
1,000                                                                  1,060                1,053


  800

  600
                602                                       592
                                     538                                       540                  559
  400
                       351                  351                                                            359
                                                                 313                  318
  200

  -
                2005                 2006                 2007                 2008                 2009

                                                          Year
                  Births                     Deaths                     Marriages/ Civil Unions


                PLANNING AND ZONING COMMISSION ACTIONS

                                                                                                    2007-2008
  Building Line Adjustment                                                                                 0
  CUD Preliminary/Final Plan & Final Plan modification                                                     5
  EHD zone change & preliminary plan                                                                       1
on Control                                                                                                19
  Flood Plain                                                                                              2
  Inland Wetlands                                                                                        17
  Mandatory Referrals                                                                                      5
  PRD zone change & preliminary plan/final plan/modifications                                              5
  Subdivision/Resubdivision                                                                                2
  Site Plan & modification (including Historic)                                                            5
  Special Exception & Special Exception Modifications                                                     16
  Zone Change                                                                                              7
  Zoning/Subdivision Reg. amendments/regulatory                                                            6
  Total Actions                                                                                           90




                                                   A-47
                          GENERAL GOVERNMENT STATISTICS
                              ZONING BOARD OF APPEALS ACTIONS


                                               2004-2005 2005-2006 2006-2007 2007-2008
Variances                                         36        35        23          25
Special Exceptions                                15        15        11          14
Appeal to Order                                    5         4         1           1
                                 Total Actions    56        54        35          39




                                      Number of Advertised Bids

                    140


                    120

                    100
   Number of Bids




                    80

                    60
                           118           88             105       106          115
                    40

                    20


                     0
                          FY 2004      FY 2005          FY 2006   FY 2007      FY2008
                                                    Fiscal Year




                                                 A-48
                 PUBLIC WORKS

                      Section B


The Public Works section of the budget includes the
Administrative, Engineering, Building Inspection, and
Facilities Management divisions as well as Field Services.
The total change in the Public Works section for FY
2010/11 is a $196,229 or 1.5% increase compared to the
current year adopted budget.
                  PUBLIC WORKS - ADMINISTRATION

Description:

Public Works Administration is responsible for the management and efficiency of the Public
Works Department. Through overall supervision and organization of its various divisions,
Public Works Administration preserves, develops and constructs Town-owned properties and
structures and provides essential public works services to the citizens of Manchester. The
Town’s streetlight accounts, which cover electrical, maintenance, and replacement costs for
town-owned street lights, are also funded under this department.

Budget Commentary:

The FY 2010/11 Recommended Public Works Administration budget represents an increase
of $22,816, or 3.0%, compared to the current year adopted budget

The combined Personal Services and Fringe Benefits objects provide an increase of $66,950,
or 48.8%, and represents the salaries and benefits of existing funded positions with the
following significant adjustments:

       A transfer of $69,421 from the Engineering Division representing the salary and
       benefits of the Senior Administrative Secretary now budgeted in Public Works
       Administration.

       The elimination of $7,040 in temporary/part time clerical assistance.

The combined Purchased Services and Supplies objects have decreased by $44,134, or
-7.2%. This decrease is largely due to a reduction in the anticipated transfer to Streetlight
reserve for future streetlight replacements and installations. The Streetlights service is fully
funded.

Status of FY 2009/10 Goals:

1. Implement an LED streetlight demonstration project in Town to assess the potential
   for further usage. Demo LED streetlight project is planned for the downtown Main
   Street area. Installation scheduled for May 2010.

2. Prepare for 2009 bond referendum. Road and sidewalk projects planned for 2010
   season have been bid and on schedule for construction.

Goals FY 2010/11

1. Present recommendations for Edgerton Street culvert replacement.




                                               B-1
                                    PUBLIC WORKS ADMINISTRATION
                                                                                        Estimated    Manager's
                                                        Expended           Adopted     Expenditures Recommended     Adopted
Expenditures by Object                                   2008/09           2009/10       2009/10       2010/11      2010/11
Personal Services                                           99,533           105,587         98,347       146,098
Employee Benefits                                           29,021            31,702         31,836        58,141
Purchased Services                                         471,082           596,045        600,345       555,681
Supplies                                                     9,802            15,520         11,750        11,750
Equipment                                                        -                 -              -            -
Other                                                            -                 -              -            -
TOTAL                                                     $609,438          $748,854       $742,278      $771,670         $0


                                                                                        Estimated    Manager's
                                                        Expended           Adopted     Expenditures Recommended     Adopted
Expenditures by Function                                 2008/09           2009/10       2009/10       2010/11      2010/11
Administration                                             141,467           156,794        150,218       224,074
Street Lighting                                            467,971           592,060        592,060       547,596
TOTAL                                                     $609,438          $748,854       $742,278      $771,670         $0


                                                        Authorized       Authorized      Funded       Authorized    Funded
Full Time Positions                                      2008/09          2009/10        2009/10       2010/11      2010/11

Director of Public Works/Town Engineer*                         0.85            0.85           0.85          0.85        0.85
Sr. Administrative Secretary**                                    -              -              -            1.00        1.00
TOTAL                                                           0.85            0.85           0.85          1.85        1.85
* The Director of PW is 15% funded out of Sanitation.
** The Sr. Admin. Sec. position is transferred from the Engineering Division.



                                                                                        Budgeted                    Budgeted
Part-Time/Temporary Staff                                                                2009/10                     2010/11
Full Time Equivalents                                                                          0.25                        -
Funding for Part-Time/Temporary staffing is eliminated in FY 2010/11




                                                                       B-2
                    PUBLIC WORKS - ENGINEERING
Description:
The Engineering Division is responsible for the proper construction of all public
improvements undertaken by subdividers and builders and acts as the engineering consultant
to the Department of Planning and Economic Development during the subdivision approval
process. Engineering staff design and monitor the construction of streets, sidewalks, bridges,
culverts and drainage structures. The engineering function entails a variety of activities
including surveys, studies and investigations, capital improvement planning, field survey
work, design and cost estimating, construction contracting, contract administration,
preparation of maps, records and construction status records and reports, and assistance in
public works maintenance, repair and reconstruction.

Budget Commentary:

The FY 2010/11 Recommended Engineering budget represents a $39,125 increase, or 1.7%,
compared to the current year adopted budget.

The combined Personal Services and Fringe Benefits objects provide an increase of $26,500,
or 1.3%, and represents salaries and benefits of existing funded positions, with the following
significant adjustments.

   A transfer of $69,421 for the salary and benefits of the Senior Administrative Secretary
   position is transferred to the Public Works Administration budget.

   A new Clerical Assistant position is created and funded 50% in this division and 50% in
   Facilities Management. The Engineering Division share of the salary and benefits is
   $23,517.

   The $12,000 in funding for part-time clerical assistance is eliminated.

The combined Purchased Services and Supplies objects for the Engineering Division have
increased by $11,425, or 9.4%, which reflects the net effect of the following:

   An increase of $8,000 for repairs to motor vehicles, due to the aging of the fleet vehicles.

   An increase of $3,945 for increases in various software maintenance agreement fees.

Status of Goals FY 2009/10
1. Finish design of water main replacement project and begin construction phase.
   Water main replacement project in the Highland Street/Candlewood area has been
   designed and construction is planned for summer 2010.

2. Formalize and continue development of performance measures. Performance
   measures have been defined and are currently being tracked.

Goals FY 2010/11

   1. Design and administer construction of CDBG funded sidewalk projects.

                                             B-3
                                  PUBLIC WORKS - ENGINEERING

                                                                                  Estimated    Manager's
                                            Expended            Adopted          Expenditures Recommended                   Adopted
Expenditures by Object                       2008/09            2009/10            2009/10       2010/11                    2010/11
Personal Services                             1,515,866          1,529,605          1,531,605     1,521,295
Employee Benefits                               535,996            590,001            575,108       624,811
Purchased Services                               80,081             88,810             97,210       100,235
Supplies                                         30,476             33,200             32,200        33,200
Equipment                                           222                800                800         2,000
Other                                                -                   -                  -             -
TOTAL                                        $2,162,641         $2,242,416         $2,236,923    $2,281,541                           $0



Interfund Transfers from the Water and Sewer Funds are included as General Fund Revenues to offset the cost to the General Fund. The annual
contributions to the General Fund from the Water and Sewer Funds represent payment for Engineering services provided by the Public Works
Department. The transfers in the FY 2010/11 budget total $963,748




                                           Authorized          Authorized            Funded            Authorized           Funded
Full Time Positions                         2008/09             2009/10              2009/10            2010/11             2010/11
Traffic Engineer                                  1.00                1.00                 1.00               1.00                1.00
Assistant Town Engineer                           1.00                1.00                 1.00               1.00                1.00
Utility Engineer                                  1.00                1.00                 1.00               1.00                1.00
Engineering Technician                            2.00                2.00                 2.00               2.00                2.00
Design Engineer                                   2.00                2.00                 2.00               2.00                2.00
GIS Coordinator                                   1.00                1.00                 1.00               1.00                1.00
GIS Technician II                                 1.00                1.00                 1.00               1.00                1.00
GIS Technician I                                  1.00                1.00                 1.00               1.00                1.00
Chief of Surveys                                  1.00                1.00                 1.00               1.00                1.00
Senior Survey Technician                          1.00                1.00                 1.00               1.00                1.00
Survey Technician                                 2.00                2.00                 2.00               2.00                2.00
Chief Construction Inspector                      1.00                1.00                 1.00               1.00                1.00
Construction Inspector                            4.00                4.00                 4.00               4.00                4.00
Jr. Construction Inspector                        1.00                1.00                 1.00               1.00                1.00
Civil Engineer                                    2.00                2.00                 2.00               2.00                2.00
Clerical Assistant                                 -                   -                    -                 0.50                0.50
Senior Administrative Secretary                   1.00                1.00                 1.00                -                   -
TOTAL                                            23.00               23.00                23.00              22.50              22.50




                                                                     B-4
                            PUBLIC WORKS - ENGINEERING
                                                               Budgeted      Budgeted
Part-Time/Temporary Staff                                       2009/10       2010/11
Full Time Equivalents                                                 0.50           -

Funding for Part-Time/Temporary staffing has been eliminated




                                                        B-5
                  PUBLIC WORKS – FIELD SERVICES

Description:

The Field Services Division is made up of four service components:

Highways – Field Services maintains the street system in Manchester. There are 217 lane
miles of road within the Town. Field Services constructs streets and road surface and is
responsible for their continued maintenance. The Division is obligated to insure safe travel
throughout the year in all but the most exceptional weather conditions. Therefore, snow and
ice control maintenance is a major winter season function for the Field Services personnel.
The clean streets program entails both spring time street-sweeping and maintenance
sweeping. Leaf pick up is also a major program carried out by Field Services. Other
elements of the street system that are the responsibility of Field Services include the storm
drainage system, curbs, gutters, drain inlets, underground culverts, and open channels. There
are currently 150 miles of storm drain system and approximately 8,500 storm drains in town.

Cemeteries – Field Services is responsible for the development and maintenance of municipal
cemeteries within the Town. Maintenance operations, such as mowing grass areas, cutting
and trimming hedges, and providing services necessary to funerals and interments are the
essential activities. Field Services maintains 127 acres of property. In FY 2008/09, 122
interments were performed and 244 graves were sold.

Parks - Field Services is responsible for the development and maintenance of parks, play
fields, and recreation areas other than those maintained by the Board of Education and for tree
care and grounds maintenance along public rights-of-way. Field Services maintains 160 acres
of property which include 29 ball fields, ten soccer fields and two football fields. The
Division also is responsible for street tree plantings and managing the Memorial Tree
Program.

Fleet Maintenance – Fleet Maintenance is responsible for repairing and maintaining the Field
Services’ vehicles, servicing and repairing Town Hall and Lincoln Center vehicles as well as
those of the Water Division, Sewer Division, Sanitation Division, Fire Department, and
Senior Citizens’ Center. The Fleet Maintenance Division is also responsible for the repair and
maintenance of the Police Department and Board of Education vehicles and equipment.
There are approximately 500 units serviced by this Division. These functions are conducted
at several garage locations.

Budget Commentary:

The FY 2010/11 the Recommended Field Services budget represents a $63,902 increase, or
0.9%, over the combined current year adopted budget.

The combined Personal Services and Fringe Benefits objects provide a $223,478 increase, or
4.6%, and represent salaries and benefits of existing funded positions with the following
significant adjustments:




                                             B-6
                  PUBLIC WORKS – FIELD SERVICES


•   A reduction in overtime funding of $63,000 for the leaf collection program which is
    eliminated. This reduction is offset by increased funding for overtime related to other
    Field Services programs consistent with current year overtime projections.

No changes to staffing levels are proposed. However, health insurance benefits add $116,808
to the Personal Services and Fringe Benefits categories.

The combined Purchased Services and Supplies objects have decreased by $159,576, or
-6.6%, with the following significant adjustments to individual accounts:

•   A reduction of $195,480 in contractual services and parts and materials related to the leaf
    collection program which is eliminated.

•   An increase of $54,100 in gasoline and diesel fuel expenses.

•   A reduction of $27,000 in funds allocated for contractual street-sweeping as a result of
    less use of sand during winter storm response.



Status of Goals FY 2009/10

    1. Complete the installation of high intensity street name signs along all arterial
       roadways. Majority of arterial streets completed. Individual intersections that require
       the setting of new posts in concrete remain to be completed as staffing allows.

    2. Work with DEP to evaluate mixture options for leaf compost and reuse. Final
       report on organic land care project using leaf compost completed and submitted to
       DEP in January. Awaiting feedback from DEP.

    3. Bid and construct Buckland Hills Drive / Hale Road rehabilitation project using
       Federal stimulus funding. Project has been bid and construction will begin in April
       2010.


Goals FY 2010/11

    1. Complete paving of Croft Drive neighborhood and Pleasant Valley Road.




                                              B-7
                                   PUBLIC WORKS - FIELD SERVICES
                                                                                       Estimated    Manager's
                                              Expended              Adopted           Expenditures Recommended                     Adopted
Expenditures by Object                         2008/09              2009/10             2009/10       2010/11                      2010/11
Personal Services                               3,547,403            3,407,559           3,404,845     3,469,949
Employee Benefits                               1,329,905            1,477,581           1,442,919     1,638,669
Purchased Services                                841,584            1,159,650           1,163,500     1,007,974
Supplies                                        1,516,480            1,274,240           1,274,240     1,266,340
Equipment                                           5,064               10,065              10,065        10,065
Other                                               5,125                6,000               6,000         6,000
TOTAL                                          $7,245,561           $7,335,095          $7,301,569    $7,398,997                               $0



                                                                  FY 2009/10                                 FY 2010/11
Direct Costs by Programs and Activities                           Allocation                                 Allocation
Athletic Field Maintenance                                                 36,360                                     36,360
Cemetery Operations                                                        19,200                                     19,200
Fleet - Repairs & Maintenance                                             662,535                                    606,235
Fuel                                                                      136,050                                    190,150
Grounds Maintenance                                                        86,085                                     93,885
Guide Rail & Fence                                                         11,400                                     11,400
Leaf Collection                                                           183,980                                        500
Line Painting/Crosswalks                                                  131,500                                    131,500
Mowing                                                                     56,500                                     56,500
Other Infrastructure Maintenance                                           32,000                                     32,000
Pools                                                                      17,870                                     17,870
Road Maintenance                                                          264,735                                    267,735
Snow & Ice Control                                                        830,500                                    890,200
Storm Water System                                                         20,000                                     20,000
Street & Traffic Control Signs                                             30,000                                     30,000
Streetsweeping                                                             36,700                                     17,700
Tree Care                                                                  44,615                                     40,615
Total Direct Costs - Field Services                                  $2,600,030                                $2,461,850
The above figures represent the direct costs estimated & budgeted for various Field Services programs and activities, not including employee
salaries and benefits. The figures are for informational purposes and are included to provide readers with a sense of the relative resources
allocated to Field Services programs. Direct costs include contractual costs, supplies and materials, equipment rentals, and overtime. Regular
salaries and benefits are not included in the table because virtually all employees work on multiple programs over the course of the year and are
therefore not allocated to specific programs or activities. Staff overtime, however, can be attributed to specific programs and activities and is
included in the above estimates.




                                                                        B-8
                             PUBLIC WORKS - FIELD SERVICES


                                       Authorized       Authorized          Funded          Authorized          Funded
Full Time Positions                     2008/09          2009/10            2009/10          2010/11            2010/11
Field Services Superintendent*                0.75             0.75               0.75             0.75               0.75
Administrative Technician                      1.00            1.00               1.00              1.00              1.00
Fleet Manager                                  1.00            1.00               1.00              1.00              1.00
Working Master Mechanic                        1.00            1.00               1.00              1.00              1.00
Mechanic II**                                  8.00            7.00               6.00              7.00              6.00
Mechanic III                                   2.00            2.00               2.00              2.00              2.00
Work Coordinator                               2.00            2.00               2.00              2.00              2.00
Foreman                                        3.00            3.00               3.00              3.00              3.00
Maintainer III                                 5.00            5.00               5.00              5.00              5.00
Maintainer II                                  9.00            9.00               9.00              9.00              9.00
Maintainer I                                 25.00            25.00              24.00            25.00              24.00
Account Associate                              0.50            0.50               0.50              0.50              0.50
TOTAL                                        58.25            57.25              55.25            57.25              55.25

* The Field Services Superintendent is partially funded in Sanitation.
** In FY2009/10, the salary and benefits of one Mechanic have been transferred to the Sanitation Fund.

                                                                           Budgeted                            Budgeted
Part-Time/Temporary Staff                                                   2009/10                             2010/11
Full Time Equivalents                                                             1.90                                1.90

Part-Time staffing in 2010/11 consists of 1.5 full-time equivalents in clerical assistance and a part-time laborer.




                                                             B-9
          PUBLIC WORKS – FACILITIES MANAGEMENT

Description:

The two primary components to Facilities Management are facilities project management and
building maintenance. Project management staff have design and specification responsibility
for numerous Town government and Board of Education building projects. In addition, the
Facilities Project Manager provides supervisory oversight to building maintenance staff,
troubleshoots problems with the Board of Education maintenance staff, and provides
oversight to architects and construction managers retained by the Town.

The building maintenance aspects of the division include responsibility for approximately 30
Town office buildings and various related outlying buildings. The division carries out
preventive maintenance plans and mechanical repairs of buildings, plant equipment and
related maintenance. Additionally, the management of custodial services is administered
through this division. Division staff is used both as a construction force for the improvement
of Town properties and for the implementation of preventive maintenance programs for
buildings and building related equipment.


Budget Commentary:

The FY 2010/11 Recommended Facilities Management budget represents a $59,062 increase,
or 3.5%, over the combined current year adopted budget.

The combined Personal Services and Fringe Benefits objects provide a $29,053, or -3.9%
decrease, and represent salaries and benefits of existing funded positions with the following
significant adjustments:

•   An increase of $25,660 representing half of the salary and benefits of the Clerical
    Assistant position to be shared with the Engineering Division.

•   A decrease of $81,999 as a result of freezing the Assistant Facilities Manager position.

The combined Purchased Services and Supplies objects have increased by $88,001, or 9.3%,
with the following adjustments to individual accounts:

•   An increase of $50,000 in professional construction management services in lieu of the
    Assistant Facilities Manager position which is frozen and unfunded. Contracted services
    will include efforts to maximize State reimbursement for prior school construction
    projects which have not yet been closed out.

•   An increase of $12,397 in electricity costs including funding for a full year of utilities at
    the new Youth Services Bureau and for the regional emergency operations center.

•   An increase of $16,399 in heating costs based on anticipated fuel oil prices.

•   An increase of $6,983 in motor vehicle parts and repairs consistent with historical actuals.

                                               B-10
        PUBLIC WORKS – FACILITIES MANAGEMENT

Status of Goals FY 2009/10

   1. Implement facilities management software. New software is still being evaluated.


Goals FY 2010/11

   1. Complete evaluation of new facilities management software and implement.




                                         B-11
                    PUBLIC WORKS - FACILITIES MANAGEMENT
                                                                                   Estimated    Manager's
                                            Expended             Adopted          Expenditures Recommended                   Adopted
Expenditures by Object                       2008/09             2009/10            2009/10       2010/11                    2010/11
Personal Services                               442,924             531,230            475,871       493,511
Employee Benefits                               158,582             207,067            194,010       215,733
Purchased Services                              799,848             838,908            890,762       904,903
Supplies                                        192,807             109,219            109,037       131,225
Equipment                                           745               2,186              1,936         2,300
Other                                                 -                   -                  -             -
TOTAL                                        $1,594,906          $1,688,610         $1,671,616    $1,747,672                               $0




                                                                                   Estimated    Manager's
                                            Expended             Adopted          Expenditures Recommended                   Adopted
Expenditures by Function                     2008/09             2009/10            2009/10       2010/11                    2010/11
Facilities Project Management                   119,052             199,888            173,679       196,144
Building Maintenance                          1,475,854           1,488,722          1,497,937     1,551,528
TOTAL                                        $1,594,906          $1,688,610         $1,671,616    $1,747,672                               $0


                                           Authorized          Authorized            Funded             Authorized            Funded
Full Time Positions                         2008/09             2009/10              2009/10             2010/11              2010/11
Facilities Project Manager*                       0.50                0.50                 0.50                0.50                 0.50
Asst. Facilities Project Manager                  1.00                1.00                 1.00                 -                    -
Clerical Assistant                                 -                   -                    -                  0.50                 0.50
Project Manager*                                  0.50                0.50                 0.50                0.50                 0.50
Work Coordinator                                  1.00                1.00                 1.00                1.00                 1.00
Maintainer II                                     3.00                3.00                 3.00                3.00                 3.00
Maintainer III                                    2.00                2.00                 2.00                2.00                 2.00
TOTAL                                             8.00                8.00                 8.00                7.50                 7.50

* The Facilities Project Manager and Project Manager salaries and benefits are shared evenly in this division and the Board of Education
budget.



                                                                                    Budgeted                                 Budgeted
Part-Time/Temporary Staff                                                            2009/10                                  2010/11
Full Time Equivalents                                                                       -                                        -




                                                                    B-12
             PUBLIC WORKS – BUILDING INSPECTION
Description:

The Building Inspection Division enforces all construction, housing and zoning regulations and
codes adopted by the State of Connecticut and the Town of Manchester. Building inspections
are made during all stages of construction from site inspections through footings, foundation,
framing, electric, plumbing, heating, cooling, insulation, waterproofing and final inspection, to
Certificate of Occupancy and use. An average of 17 inspections takes place during the
construction of a home and many more in commercial construction. Between 18,000 and 24,000
inspections of all types are conducted annually.

The Zoning Enforcement Officer reviews building permit applications for their compliance with
Zoning, Subdivision and Inland/Wetland Regulations. The Zoning Enforcement Officer
determines whether proposed uses of land are permitted at described locations, provides
guidance for building placement, for everything from malls to tool sheds, and assists in the
enforcement of applicable town ordinances.

The Building Department also provides code enforcement for existing structures and property
maintenance based upon a model national property maintenance code. The Property
Maintenance program seeks to eliminate unkempt properties, unmowed lawns, peeling paint,
unregistered vehicles, trash, and buildings without street numbers.


Budget Commentary:

The FY 2010/11 Recommended Building Inspection budget represents an increase of $11,324,
or 1.4%, compared to the current year adopted budget.

The combined Personal Services and Fringe Benefits objects result in an increase of $19,014, or
2.5%, and represents salaries and benefits of existing funded positions with the following
significant adjustment:

       A decrease of $7,100 to reflect elimination of funding for a currently vacant part-time
       clerical position.

The combined Purchased Services and Supplies objects have decreased by $7,690, or -15.2%,
which is attributed to the following:

       A $6,000 reduction to the relocation reimbursement budget, to reflect prior year actuals.

       A $2,500 reduction to reflect elimination of funding for the annual permitting software
       user conference, as it is anticipated that new permitting software may be implemented.




                                              B-13
            PUBLIC WORKS – BUILDING INSPECTION

Status of Goals FY 2009/10

   1. Continue the development of performance measures. Measures have been developed
      and are currently being recorded for future reporting.


Goals FY 2010/11

   1. Explore potential implementation of new building inspection records software.




                                            B-14
                                    BUILDING INSPECTION

                                                                    Estimated    Manager's
                                    Expended         Adopted       Expenditures Recommended           Adopted
Expenditures by Object               2008/09         2009/10         2009/10       2010/11            2010/11
Personal Services                       559,885        559,185          561,045       562,286
Employee Benefits                       174,119        191,473          190,319       207,386
Purchased Services                       31,661         38,600           37,600        32,410
Supplies                                 10,506         11,900           10,600        10,400
Equipment                                     -              -                -             -
Other                                         -              -                -             -
TOTAL                                  $776,171       $801,158         $799,564      $812,482                 $0




                                   Authorized      Authorized         Funded        Authorized        Funded
Full Time Positions                 2008/09         2009/10           2009/10        2010/11          2010/11
Chief Building Inspector                  1.00            1.00              1.00           1.00             1.00
Asst. Chief Bldg. Inspector               1.00            1.00              1.00           1.00             1.00
Zoning Enforcement Officer                1.00            1.00              1.00           1.00             1.00
Assistant Building Official               4.00            4.00              3.00           4.00             3.00
Senior Administrative Secretary           1.00            1.00              1.00           1.00             1.00
Clerical Assistant                        1.00            1.00              1.00           1.00             1.00
TOTAL                                     9.00            9.00              8.00           9.00             8.00




                                                                     Budgeted                        Budgeted
Part-Time/Temporary Staff                                             2009/10                         2010/11
Full Time Equivalents                                                       1.25                            1.00

The Part-Time/Temporary staffing consists of approximately one half FTE for office support and one half FTE
dedicated to code enforcement.




                                                       B-15
                                          PUBLIC WORKS STATISTICS


                                                       Miles of Road Maintained
                        250



                        200                        211.6       212.6     213.1      213.7     214      217         217
                                          209
                               200.5


                        150
Miles




                        100



                         50



                          0
                               1992      2002      2003        2004      2005       2006     2007     2008         2009
                                                                         Year


                                                  Right of Way Permits Issued
                        600


                        500            528
                                                500                           496
No. of Permits Issued




                                                         480     470
                              455
                        400                                                                                          427
                                                                                            392     399      392
                                                                                    378
                        300


                        200


                        100


                         0
                              1999     2000     2001    2002    2003      2004      2005    2006    2007   2008      2009
                                                                         Year



                                                                       B-16
                                    PUBLIC WORKS STATISTICS


                                               Building Permits Issued
                 4,500
                 4,000
                                             4,042                    4,081
                           3,864     3,937           3,906
                 3,500                                       3,613
                                                                              3,744
                                                                                      3340
No. of Permits




                 3,000                                                                                3166
                                                                                               2926
                 2,500

                 2,000
                 1,500
                 1,000

                   500
                   -
                           2000      2001    2002    2003    2004     2005    2006    2007     2008   2009

                                                             Fiscal Year



                           Property Maintenance Code Enforcement Actions: 2009
             1,600

             1,400

             1,200                 1,271

             1,000

                 800

                 600

                 400                                            503                          472

                 200

                  0
                         Inspections Conducted           Cases Opened                 Cases Closed




                                                         B-17
                           PUBLIC WORKS STATISTICS

Engineering Department Statistics

Private Development/Subdivision Review                                 2006          2007        2008           2009
Number of Private Development/Subdivision Applications:                 46            64           44            52
Number of Submissions:                                                  100           121          71            89
Average Number of Submissions Per Application:                          2.2           1.9         1.6           1.7
Total Hours Spent on Private Development Review:                        727          1389         659           491
Average Hours Per Application:                                          16            22           15            9
Average Hours Per Submission:                                            7            11           9             6
Number of Submissions Comments Returned On Time:                        93            110          68            84
On-Time Percentage:                                                    93%           91%          96%           94%

Note: statistics after 2007 reflect Public Works and Water and Sewer reviews all occurring within Engineering
Division under the Engineering Consolidation.




                                                    B-18
                 PUBLIC SAFETY

                      Section C

The Public Safety section of the budget includes the Police
Department and Emergency Management, as well as the
Fire-Rescue-EMS Department (which is funded separately
from the General Fund). The total increase in General
Fund divisions of Section C for FY 2010/11 is $584,516, or
3.4% over the current year adopted budget.


The Fire-Rescue-EMS Department, which is budgeted
separately in the Fire District Fund, increases in FY
2010/11 by $508,229, or 4.1% over the current year
adopted budget.
                                         POLICE
Description:

The Manchester Police Department is a nationally accredited law enforcement agency with an
authorized strength of 124 sworn officers and a civilian staff of 34.5. The department is
comprised of three divisions: Field Services, Support Services, and Staff Services. Field
Services includes Uniformed Patrol and Traffic. Support Services includes General
Investigations, Child Investigations, The Domestic Violence Outreach Team, and the East
Central Narcotics Task Force, as well as the Records and Maintenance Sections. Staff
Services includes Communications, Training, Accreditation, and Budget/Grants.

The department is the Emergency 911 answering point for the Town of Manchester, and is
responsible for police, fire, and emergency medical calls.

The department offers a DARE program to the school system, as well as the very popular Law
and Order class held as a cooperative effort with Manchester High School. The Police
Department also coordinates Block Watch programs, and offer a wide variety of community
oriented services that reach beyond the scope of traditional policing. Funding reductions in
FY 2009/10 will require some modifications in the delivery of these non-core programs and
services.

The Traffic Services Unit is a member of the regional Metro Traffic Services, and participates
in many proactive programs such as DWI checkpoints, and seat belt checkpoints, as well as
handling routine traffic enforcement and fatal accident investigations.

The department continues in its mission to foster community policing throughout the agency
and the community at large. The emphasis continues to be on beat ownership and problem
solving at the beat officer level, along with maintaining an active role in the various programs
that serve the youth of the Manchester community.

Budget Commentary:

The Recommended FY 2010/11 Police Department budget represents a $579,604 increase, or
3.4%, compared to the current year adopted budget.

The combined Personal Services and Employee Benefits objects provide a $508,590 increase,
or 3.3%, and represent salaries and benefits of existing funded positions with the following
significant adjustments:

•   A reduction of $15,915 in Temporary/Part-Time funding to reflect the lessened need for
    mid-day Crossing Guards as full-day kindergarten is expanded.

•   A reduction of $27,650 reflecting the transfer of overtime expenditures for certain
    community events to the Miscellaneous section of the budget.

•   The modest changes in the salary accounts is more than offset by increases in the required
    contribution for pension benefits, which is up by $212,484, and for health insurance



                                             C-1
                                          POLICE
    benefits, which is up by $232,094.

The salary account maintains as frozen and unfunded four Patrol Officer positions in FY
2010/11, the same as in the current budget.

The combined Purchased Services and Supplies objects provide for an increase of $38,407 or
2.6% compared to the current fiscal year, with the following significant adjustments:

•   A combined decrease of $46,774 in electricity, natural gas and water service accounts to
    account for historical actual expenditures as well as the closure of the Cooper St. sub-
    station.

•   An increase of $5,000 in professional development funding.

•   An increase of $5,400 in rental expense for the Main St. sub-station.

•   The addition of $10,000 in expenses related to the relocation of the East Central Narcotics
    unit.

•   An increase of $64,400 for gasoline, based on the most recent bid.

Equipment provides for an increase of $32,607, or 18.0%, and includes the following
significant changes to individual accounts:

•   An increase of $39,607 to fund the acquisition of five replacement vehicles and related
    equipment. The current budget also funds the replacement of five Police vehicles. The
    increase reflects the increase in the base vehicle list price plus an allowance for factory
    options which have not previously been budgeted.


Status of FY 2009/10 Goals:

    1. Conduct an off-site all hazard training exercise for mass casualty response.
       Cancelled due to shortage of funding.

    2. Improve Patrol Officer crime scene proficiency. Postponed due to re-assignment of
       lead detective to a major investigation.

    3. Implement a computerized training management system. A new software program
       was identified and is currently being used by the training coordinator.

    4. Implement a managed fleet maintenance and rotation policy. Policy has been
       developed; implementation is contingent upon availability of funds for vehicle
       replacement.




                                              C-2
                                        POLICE

FY 2010/11 Goals:

   1. Restructure the Training Division to provide in-house training in essential subject
      matters on a yearly basis.

   2. Improve efficiency within the Records Division and increase storage space.

   3. Enhance police services to the citizens of Manchester through purchase of available
      technology.

   4. Ensure there is better coverage and supervision during the evening hours in the
      Investigation Services Unit.




                                            C-3
                                                  POLICE
                                                                   Estimated    Manager's
                                    Expended       Adopted        Expenditures Recommended     Adopted
Expenditures by Object               2008/09       2009/10          2009/10       2010/11      2010/11
Personal Services                    10,975,037    10,844,803       10,693,617    10,905,780
Employee Benefits                     4,035,905     4,445,616        4,444,915     4,893,229
Purchased Services                      804,561       948,320          879,074       919,741
Supplies                                531,313       520,485          487,440       587,471
Equipment                               172,988       180,697          237,197       213,304
Other                                         -             -                -             -
TOTAL                               $16,519,804   $16,939,921      $16,742,243   $17,519,525             $0


                                                                   Estimated    Manager's
                                    Expended       Adopted        Expenditures Recommended     Adopted
Expenditures by Function             2008/09       2009/10          2009/10       2010/11      2010/11
Police Administration                 1,132,206     1,109,112          963,111     1,146,671
Police Patrol                         9,666,741     9,761,348        9,826,437    10,120,602
Training                                210,770       293,805          284,046       304,046
Animal Control                          130,606       141,998          125,126       145,382
Investigative Service                 1,843,489     1,914,254        1,936,840     1,988,591
Signs and Signals                       106,399       125,650          107,150       112,783
Maintenance, M/V's & Equipment          198,614       175,225          156,800       243,625
Maintenance- Bldgs. & Grounds           373,970       435,471          392,169       409,563
Accident Records                        579,071       641,493          663,437       646,432
Communications                        1,212,859     1,255,733        1,217,411     1,296,480
East Central Narcotics                  565,978       640,963          509,618       634,331
Traffic Services                        499,101       444,869          560,098       471,019
TOTAL                               $16,519,804   $16,939,921      $16,742,243   $17,519,525             $0



                                    Authorized    Authorized        Funded       Authorized    Funded
Full Time Positions                  2008/09       2009/10          2009/10       2010/11      2010/11

Administration
Chief of Police                            1.00            1.00           1.00          1.00        1.00
Deputy Chief                               1.00            1.00           1.00           -           -
Captain                                    1.00            1.00           1.00          2.00        2.00
Professional Standards Lieutenant          1.00            1.00           1.00          1.00        1.00
Administration Lieutenant                  1.00            1.00           1.00          1.00        1.00
Accreditation Manager                      1.00            1.00           1.00          1.00        1.00
Executive Assistant                        1.00            1.00           1.00          1.00        1.00

                                    Authorized    Authorized        Funded       Authorized    Funded
Full Time Positions                  2008/09       2009/10          2009/10       2010/11      2010/11


                                                     C-4
                                     POLICE
Training
Sergeant                      1.00           1.00     1.00     1.00     1.00

Patrol
Captain                       1.00        1.00        1.00     1.00     1.00
Lieutenant                    3.00        3.00        3.00     3.00     3.00
Sergeant                     14.00       14.00       14.00    14.00    14.00
Patrol Officer               76.00       76.00       72.00    76.00    72.00
Secretary                     0.50        0.50        0.50     0.50     0.50
Police Service Aides          5.00        5.00        5.00     5.00     5.00

Animal Control
Animal Control Officer        1.00           1.00     1.00     1.00     1.00

Investigative Services
Lieutenant                    1.00        1.00        1.00     1.00     1.00
Sergeant                      2.00        2.00        2.00     2.00     2.00
Detective                    12.00       12.00       12.00    12.00    12.00
Administrative Secretary      1.00        1.00        1.00     1.00     1.00

Records
Lieutenant                     -              -        -        -        -
Account Clerk                 1.00           1.00     1.00     1.00     1.00
Data Operator                 4.00           4.00     4.00     4.00     4.00
Admin. Records Supervisor     1.00           1.00     1.00     1.00     1.00

Communications
Supt. Of Communications       1.00        1.00        1.00     1.00     1.00
Dispatcher                   16.00       16.00       16.00    16.00    16.00

Tri-Town Narcotics
Sergeant                      1.00           1.00     1.00     1.00     1.00
Patrol Officer                4.00           4.00     4.00     4.00     4.00

Traffic Services
Sergeant                      1.00           1.00     1.00     1.00     1.00
Patrol Officer                3.00           3.00     3.00     3.00     3.00

Maintenance
Janitor                       2.00           2.00     2.00     2.00     2.00

Total Regular Positions     158.50      158.50      154.50   158.50   154.50

TOTAL



                                       C-5
                                     POLICE
Sworn Officers              123.00      124.00       120.00    124.00       120.00
Civilians                    34.50       34.50        34.50     34.50        34.50




                                                 Budgeted               Budgeted
Part-Time/Temporary Staff                         2009/10                2010/11
Administrative & Clerical                               1.00                   1.00
Crossing Guards                                         9.80                   9.35
Animal Control                                          1.25                   1.25
Evidence Tech.                                          1.00                   1.00
Youth Outreach Workers                                  0.40                   0.40
Police Cadets                                           0.65                    -

Total Part Time FTE's                                  14.10                 13.00




                                       C-6
                       EMERGENCY MANAGEMENT

Description:

The Emergency Management Division is responsible for duties outlined in Section 28-7 of
the Connecticut General Statutes for Civil Defense offices. Responsibilities include
undertaking activities and measures necessary to minimize and control the effects of
disaster, both natural and technological, as well as the effects of military or terrorist attacks
by enemies of the United States.


Budget Commentary:

The Recommended FY 2010/11 Emergency Management budget represents a $4,912, or
10.4% increase over the current fiscal year.

The combined Personal Services and Fringe Benefits accounts represent a $912, or 3.3%
increase over the current fiscal year, and represent salaries and benefits of existing funded
positions with no significant adjustments.

The combined Purchased Services and Supplies objects have increased by $4,000 or
21.3%, including increases in funding for supplies for start-up of the new emergency
operations center.


Status of FY 2009/10 Goals:

1. Continue preparations and implementation efforts for the Regional Emergency
   Operations Center. The EOC opened February 18th 2010 and is currently operational.


FY 2010/11 Goals:

1. Conduct three more community emergency response team classes, certifying 90 or more
   new trainees.




                                               C-7
                            EMERGENCY MANAGEMENT


                                                               Estimated    Manager's
                                  Expended       Adopted      Expenditures Recommended     Adopted
Expenditures by Object             2008/09       2009/10        2009/10       2010/11      2010/11
Personal Services                      23,868       25,745          23,150        26,518
Employee Benefits                       1,826         1,890          1,771         2,029
Purchased Services                      3,603         7,100          5,780         7,100
Supplies                               12,590       11,700          12,550        15,700
Equipment                                 329         1,000            700         1,000
Other                                       -            -               -             -
TOTAL                                 $42,216      $47,435         $43,951       $52,347           $0




                                  Authorized    Authorized      Funded       Authorized    Funded
Full Time Positions                2008/09       2009/10        2009/10       2010/11      2010/11
Emergency Management Technician          1.00          1.00            -            1.00          -
TOTAL                                    1.00          1.00            -            1.00          -




                                                               Budgeted                    Budgeted
Part-Time/Temporary Staff                                       2009/10                     2010/11
Full Time Equivalents                                                 0.50                        0.50




                                                  C-8
                     FIRE DISTRICT SPECIAL FUND

Description

The Fire-Rescue-EMS Department responds to a variety of emergency and non-emergency
requests for assistance, including fires, emergency medical incidents, rescues, hazardous
materials releases and public service calls. While emergency response requires the greatest
proportion of the Fire Department’s time and resources, community risk reduction (Fire
Prevention) is the primary goal of the fire service and of the Department. Prevention is
accomplished through educational programs for all ages delivered to schools, residential
properties, social events and businesses.

The Department provides Fire services to the approximately 72% of the Town’s geography
(about 18 square miles) that makes up the South Manchester Fire District (SMFD). The
remainder of the Town receives fire services from the Eighth Utilities District. The
Department provides advanced life support medical, and paramedic services to the entire
town, including the Eighth Utilities District. While the Paramedic program operates as a
function within the Fire-Rescue-EMS Department, it is funded by a combination of transfers
from the General Fund and fees for services.

The Department also serves as the base of operations for Emergency Management functions
of the Town, with the Fire Chief serving as the Director. The Emergency Management
Division is staffed with a part-time Technician which assures a high standard of readiness to
respond to man-made or natural emergencies and who also oversees a hazardous materials
storage inspection program.

The Manchester Fire-Rescue-EMS Department has an authorized staff of 81 uniformed
personnel, including Officers, Fire Inspectors, Fire Fighters and Fire Fighter- Paramedics.
The civilian staff consists of two full-time positions including an Executive Assistant and a
Clerical Assistant, and two part-time administrative staff. A volunteer staff of five
comprises what is referred to as the “Fire Police” Division.

Department personnel operate from five fire stations strategically located throughout the
Town. The Department’s fire fighting equipment consists of three pumpers, two quints
(pumper/aerial ladder combination), and one advanced life support “fly-car.” The reserve
fleet currently consists of two pumpers.

Budget Commentary:

The FY 2010/11 Recommended Fire-Rescue-EMS budget represents an increase of
$508,229, or 4.1%, in expenditures over the current fiscal year.

The mill rate required to support the FY 2010/11 Recommended Budget is 3.66 which is an
increase of 4.0% compared to the current mill rate of 3.52. The Fire Fund tax levy would
increase by $356,797, or 3.6%, compared to the FY 2009/10 tax levy.

Collections of Motor Vehicle Supplemental taxes will decrease by $18,155 on a budget to
budget basis, based on prior year experience.

                                             C-9
                     FIRE DISTRICT SPECIAL FUND
ALS fees are expected to slightly exceed the amount budgeted for the current fiscal year and
are budgeted in FY 2010/11 to reflect this observed increase in collections. Fire Marshal
fee collections will be higher than usual due to substantial fees received for the Dye House
Apartments development.

Interest earnings are expected to decrease by $14,715 in FY 2010/11 compared to the
current year adopted budget due to market conditions.

The FY 2010/11 recommended budget includes use of $243,000 from fund balance. This
consists of $118,000 from undesignated fund balance and $125,000 from the Paramedic
Services fund balance.

The combined Personal Services and Fringe Benefits objects provide a $383,524 increase,
or 3.8%, and represent salaries and benefits of existing funded positions with no significant
adjustments. This includes a $160,373 increase in health insurance costs for active Fire
Fund employees and retirees.

The combined Purchased Services and Supplies objects have increased by $134,245, or
9.8% over the current fiscal year, with the following significant changes to individual
accounts:

       An increase of $90,378 for water service to town fire hydrants, consistent with the
       phase-in of the Water Rate Study’s recommendations.

       An increase of $9,058 in heating costs.

       An increase of $17,110 for gasoline and diesel fuel.

       An increase of $8,000 for electronic patient care reporting subscription fees, which
       are necessary to comply with recently-implemented Department of Public Health
       electronic reporting mandates.

       An increase of $7,912 for the Fire Fund’s contribution to dispatch services.

       An increase of $4,080 for hose testing services, which the Fire Department can no
       longer perform in-house due to higher pressure testing standards.

The recommended Fire Fund Capital appropriation for FY 2010/11 consists of the
following:

       $31,000 to fund a LifePak-12 cardiac monitor replacement plan.

       $11,500 to fund a thermal imaging camera replacement plan.

       $33,000 to fund a new vehicle purchase, which will replace a 1998 Chevy Suburban
       with over 120,000 miles. A 1999 Crown Victoria, currently utilized as the Assistant
       Chief’s vehicle, will be reassigned to replace the 1998 vehicle assigned to the Fire
       Inspector.
                                            C-10
                    FIRE DISTRICT SPECIAL FUND

The Sundries objects have decreased by $48,540, or -4.4%, and reflects the following
significant changes:

       A reduction of $30,250 in debt service based on scheduled payments and the savings
       resulting from the December 2009 refunding bonds.


Status of FY 2009/10 Goals:

   1. Enhance personnel development through increased company-level drills,
      facilitated by Company Officers. The Department is in the process of testing a
      concept that will permit one (alternating) firefighting/EMS company per day to be
      taken out of service for an entire eight (8) hours to focus exclusively on company
      level training.

   2. Develop and implement an advanced life support (Paramedic) peer review
      quality assurance program. Currently being addressed by a newly appointed EMS
      Officer.

   3. Further expand upon Department Records Management System to implement a
      fully-automated Staff Management application. The initial phase will be rolled
      out within the next year.


FY 2010/11 Goals:

   1. Deliver and certify the NFPA 48-hour Rescue Technician CORE program to all
      department line personnel.

   2. Begin the process of developing a new 10 year Strategic Plan for the Fire Department.




                                           C-11
                               FIRE DISTRICT SPECIAL FUND
                                                                        Estimated    Manager's
                                      Expended          Adopted        Expenditures Recommended              Adopted
Expenditures by Object                 2008/09          2009/10          2009/10       2010/11               2010/11
Personal Services                       6,704,398        6,953,641        6,814,541     7,089,633
Employee Benefits                       2,777,797        3,041,697        2,981,184     3,289,229
Purchased Services                        865,491        1,001,589          983,296     1,134,796
Supplies                                  375,176          370,780          362,785       371,818
Equipment                                  72,744           36,500           94,666        75,500
Sundries                                  926,074        1,102,115        1,058,912     1,053,575
TOTAL                                 $11,721,680      $12,506,322      $12,295,384   $13,014,551                      $0



                                                                        Estimated    Manager's
                                      Expended          Adopted        Expenditures Recommended              Adopted
Expenditures by Function               2008/09          2009/10          2009/10       2010/11               2010/11
Administration                          2,381,525        2,467,821        2,375,413     2,489,039
Fire Fighting Service                   5,929,641        6,409,615        6,312,318     6,738,524
Alarm and Communications                  250,233          259,850          259,850       268,362
Fire Prevention                           357,395          355,858          365,057       376,754
Training                                  116,244          121,692          106,534       126,270
Volunteer Fire Company                        396            1,900            1,700         1,900
Apparatus Service                         171,816          132,300          151,002       151,310
Bldgs & Grounds Maintenance               167,778          194,022          184,132       203,030
Paramedics                              2,048,798        2,146,291        2,087,442     2,233,639
Debt Service                              225,110          380,473          357,270       350,223
Equipment                                  72,744           36,500           94,666        75,500
TOTAL                                  11,721,680      $12,506,322      $12,295,384   $13,014,551                      $0



                                                                        Estimated    Manager's
                                      Expended          Adopted        Expenditures Recommended              Adopted
Sundries Detail                        2008/09          2009/10          2009/10       2010/11               2010/11
Transfer to MSIP                         357,248           350,541          350,541       348,650
Transfer to Information Systems           89,910            90,295           90,295        90,186
Technology Lease Purchase                 53,836            53,836           53,836        53,836
Transfer to General Fund                 199,970           206,970          206,970       213,180
Debt Service                             225,110           380,473          357,270       350,223
Wage Concessions                              -                 -                 -       (22,500)
Contingency*                                    -           20,000                -        20,000
TOTAL                                   $926,074        $1,102,115       $1,058,912    $1,053,575                      $0

* Note: Funds are not expended directly from Contingency. When necessary, funds are transferred into the account where the
expenditure will be made.
In FY 2008/09, $20,000 was transferred out of Contingency for the purchase of a replacement vehicle.


                                                          C-12
                             FIRE DISTRICT SPECIAL FUND

                                                             Revised        Manager's
                                 Collected      Adopted      Estimate      Recommended    Adopted
    Fire District Revenues        2008/09       2009/10      2009/10          2010/11     2010/11
Current Property Taxes            9,545,413      9,935,845     9,935,845     10,292,642
MV Supplement                       120,000        106,155       106,155         88,000
Total Taxes                      $9,665,413    $10,042,000   $10,042,000    $10,380,642             $0

Elderly Tax Exempt                        -         5,125         5,125          5,125
Elderly Circuit Breaker              27,400        27,400        27,400         27,400
Mfg. Equip/Mach Exemp Grant         179,400       161,460       161,460        161,460
Total State & Federal              $206,800      $193,985       193,985        193,985              $0

ALS Service Fees                    607,470        450,000       460,000       460,000
Fire Marshal Fees                    89,924         65,000       160,647        65,000
Unclassified Revenue                  1,418              -         3,134
Interest on Investments              35,232         38,000        23,285         23,285
Use of Fund Balance                       -              -             -        243,000
Paramedic Reimbursement           1,661,704      1,717,337     1,717,337      1,648,639
                                 $2,395,748     $2,270,337    $2,364,403     $2,439,924             $0

Grand Total                     $12,267,961    $12,506,322   $12,600,388    $13,014,551             $0



                                 Authorized    Authorized     Funded       Authorized     Funded
Full Time Positions               2008/09       2009/10       2009/10       2010/11       2010/11
Fire Chief                              1.00          1.00          1.00          1.00          1.00
Assistant Fire Chief                    1.00          1.00          1.00          1.00          1.00
Executive Assistant                     1.00          1.00          1.00          1.00          1.00
Battalion Commander                     4.00          4.00          4.00          4.00          4.00
Lieutenant                             16.00        16.00          16.00         16.00        16.00
Fire Fighter                           36.00        36.00          36.00         36.00        36.00
Paramedic                              18.00        18.00          17.00         18.00        17.00
Training Haz. Mat. Safety Office        1.00          1.00          1.00          1.00          1.00
Fire Marshal                            1.00          1.00          1.00          1.00          1.00
Deputy Fire Marshal                     1.00          1.00          1.00          1.00          1.00
Fire Inspector                          1.00          1.00          1.00          1.00          1.00
Medical Officer/Emerg. Superv.          1.00          1.00          1.00          1.00          1.00
Clerical Assistant                      1.00          1.00          1.00          1.00          1.00
TOTAL                                  83.00        83.00          82.00         83.00        82.00




                                                  C-13
                            FIRE DISTRICT SPECIAL FUND

                                                                 Budgeted                        Budgeted
Part-Time/Temporary Staff                                         2009/10                         2010/11
Full Time Equivalents                                                   0.50                            0.50


Part-time staffing in the Fire-Rescue-EMS Department consists of one half-time Data Management Technician.




                                                    C-14
                                  PUBLIC SAFETY STATISTICS

                                                        Crime Statistics


          2,500


          2,000
                  All Part 1
                   Crimes
Amount




                    2,350                                                    All Part 1                    All Part 1
          1,500                                                                                             Crimes
                                                All Part 1                    Crimes
                                                 Crimes                        2,037                         2,140
          1,000                                   2,314



           500                                                  Violent                      Violent                      Violent
                                  Violent
                                                                Crimes                       Crimes                       Crimes
                                  Crimes
                                                                 712                          665                          648
                                   860
            -
                           2006                         2007                          2008                         2009
                                                                      Year



                                                      Cases and Arrests

         20,000
         18,000
         16,000
         14,000                              Total
                   Total                                            Total
                                            Cases
Number




         12,000   Cases                                            Cases
                                            19,031
         10,000   19,150                                           17,147

          8,000                                                                            Total
                                                                                                                    Total
                                                                                          Cases
          6,000                                                                                                    Cases
                                                                                          15,777
                                                                                                                   14,728
          4,000                                      Cases W/                Cases W/
                               Cases W/                                                                Cases W/             Cases W/
          2,000                 Arrest                Arrest                  Arrest                    Arrest               Arrest
                                3,887                 4,287                   4,499                     3,743                3,491
           -
                        2005                     2006                     2007                   2008                   2009
                                                                          Year




                                                                 C-15
                                           PUBLIC SAFETY STATISTICS

                                                               Traffic Statistics
          10,000
                    9,000
                    8,000
                    7,000
Amount




                    6,000
                                                                                                            Motor
                    5,000                                                         Motor                    Vehicle
                                       Motor                                     Vehicle
                    4,000      Motor Vehicle                                                                Stops
                                                                                  Stops                     6,657
                              Vehicle Citations
                    3,000                                Motor                    8,264
                               Stops    4,587                                             Motor                     Motor
                               8,184                    Vehicle Motor                    Vehicle
                                               Accidents Stops Vehicle                                             Vehicle
                    2,000                                                                Citations                 CitationsAccidents
                                                 2,667   5,351 CitationsAccidents          5,565 Accidents                    2,464
                    1,000                                       4,946     2,473                                      4,162
                                                                                                   2,587
                      -
                                        2006                     2007                      2008                      2009
                                                                            Year




                                                            Medical/Rescue Calls

                     8,000

                     7,000

                     6,000
                                                                                                                         6,056
                                                              5,883     5,724     5,738              5,749      5,744
                                                                                            5,623
                                                    5,420
     No. of Calls




                     5,000                5,329
                                5,079
                     4,000

                     3,000

                     2,000

                     1,000

                          -
                                2000      2001      2002      2003      2004      2005     2006      2007      2008      2009
                                                                            Year




                                                                        C-16
                             PUBLIC SAFETY STATISTICS


                                          Structure Fire Calls

               100
               90
                                                   87
               80                                                    83
               70     73
                                                               70           70     68
No. of Calls




               60
                            58
               50                          52                                             54
                                    50
               40
               30
               20
               10
               -
                     2000   2001   2002   2003   2004      2005     2006   2007   2008   2009
                                                        Year




                                                  C-17
                HUMAN SERVICES

                       Section D


The Human Services section of the budget includes the
administrative functions associated with overall planning
and coordination of human service delivery, needs
assessment, as well as provision of direct community
health and social services through the Health, Senior, Adult
and Family Services divisions, and the Youth Services
Bureau.

The total increase in the Human Services section for FY
2010/11 is $52,199 or 1.6% over the current year adopted
budget.
                HUMAN SERVICES ADMINISTRATION
Description:

Human Services Administration provides overall program planning and development,
coordination and administration of health and human service programs in the Town of
Manchester. It provides administrative oversight to Health Services, the Youth Services
Bureau and Senior, Adult and Family Services. Numerous community grants are also
managed from Human Services Administration offices. The department leads initiatives that
assess and affect the human service needs of the community and secures grants and other
resources to implement new programs. Human Services provides contract oversight for
community agencies receiving Town funds. In addition, Human Services represents the
Town on community, regional and statewide human services planning and advisory groups.

Budget Commentary:

The FY 2010/11 Recommended Human Services Administration budget represents a $32,182
increase, or 3.7%, over the current year adopted budget.

The combined Personal Services and Fringe Benefits objects provide an increase of $3,674,
or 1.7%, and represent salaries and benefits of existing funded positions, with no significant
adjustments.

The combined Purchased Services and Supplies objects reflect an increase of $5.

Contributions to Community Agencies have increased by $28,503, or 4.5%, and reflects the
following:

       The $13,000 MANA subsidy is currently funded in the Health Department budget.
       The Recommended budget reflects this cost in the Human Services Administration
       budget in order to have all community services agency subsidies funded out of one
       account.

       An additional $46,925 is budgeted for support of the Head Start Facility debt service,
       per agreement.

       Funding for emergency community service needs is reduced from $50,000 to $40,000.

       Funding for outreach and referral is reduced by $32,337. Previously outreach services
       were provided by Community Prevention and Addiction Services (CPAS), but the
       program was no longer able to continue service to the Town of Manchester due to
       reduction in State aid. The Town is now partnering with the Manchester Area
       Conference of Churches (MACC) for provision of outreach and referral services in the
       downtown area, with a $17,407 subsidy provided in FY 2010/11.

       The rest of the community agencies received increases as requested, up to a maximum
       of 3% over the FY 2009/10 funding levels.




                                             D-1
                HUMAN SERVICES ADMINISTRATION

Status of FY 2009/10 Goals:

   1. Develop department strategic plan. A number of community planning efforts have
      been completed or are in the process of being completed, and over the remainder of
      the Fiscal Year, these plans will be reviewed and consolidated into an overall plan for
      the department.

   2. Where appropriate, assist in the implementation of committee recommendations
      for the Children, Youth and Families Master Plan. Human Services staff has
      begun collaboration with the new Director of Neighborhoods and Families to begin
      implementation of the recommendations from the Master plan.

   3. Continue development of performance measurements within the department and
      with community agencies. All funded community agencies are reporting
      performance measures developed in FY09. The Health and Youth Services
      departments have engaged in the Town-wide performance measurement initiative, and
      measures will be developed for the Senior Center in Spring of 2010. All human
      services departments are actively collecting and reporting performance measurement
      data as part of the Human Services Department’s internal initiative which started in
      2007.

FY 2010/11 Goals:

The goal of the Department for the 2010/2011 fiscal year is to implement the Department’s
strategic plan which will be completed by the end of the 2009/10 fiscal year. That plan will
specifically outline multiple goals for the Department for the next two year period.

The strategic plan will set operational goals for the Department, incorporate various initiatives
that the Department has been involved in over the past year and address implementation of
those initiatives such as:

   •   The Children, Youth and Families Master Plan
   •   The Early Childhood Local Capacity Building Initiative
   •   National League of Cities Reengaging Disconnected Youth Project (Phase II)
   •   Connecticut Health Foundation Initiative
   •   50+ Symposium – Future Search
   •   Local and Regional Public Health Preparedness




                                              D-2
                            HUMAN SERVICES - ADMINISTRATION
                                              Adopted                               Agency      Manager's
                                            Expenditures        Estimated           Request    Recommended                Adopted
Agencies                                      2009/10            2009/10            2010/11       2010/11                 2010/11
Community Child Guidance Clinic                   87,256             87,256             89,879        89,879
Community Renewal Team                             3,152              3,152              3,152         3,152
Housing Education Resource Center                  3,247              3,247              5,000         3,344
Manchester Area Conference of
Churches                                           184,500           184,500            190,035            190,035
Manchester Early Learning Center                    11,889            11,889             11,699             11,699
Manchester Housing Authority
Resident Services Coordinator                       17,531             17,531            21,000              18,057
MARC, Inc.                                          72,286            72,286             72,286              72,286
Manchester Area Network on AIDS*                    13,300            13,300             13,300              13,300
North Central Regional Mental
Health Board                                         3,831             3,831              3,831               3,831
New Hope Manor, Inc. - Crossroads                   36,792            36,792             44,000              37,896
Police Activities League                            21,642            21,642             37,500              22,292
Visiting Nurse & Health Services                    84,260            84,260             84,260              84,260
YWCA - Time Out for Parents                          9,000              9,000            10,000               9,270
Outreach and Referral                               49,744            16,900             17,407              17,407
Additional Services Funding                         50,000            28,000             50,000              40,000
Head Start Facility                                      -                 -             46,925             46,925
TOTAL                                              648,430           593,586            700,274            663,633                 $0
*- The MANA subsidy is currently funded in the Health Department budget. The Recommended budget reflects this cost in the Human Services
Administration budget in order to have all community services agency subsidies funded out of one account.

                                                                                  Estimated    Manager's
                                              Expended           Adopted         Expenditures Recommended                 Adopted
Expenditures by Object                         2008/09           2009/10           2009/10       2010/11                  2010/11
Personal Services                                 163,224          174,466            168,230       175,468
Employee Benefits                                  35,759           40,898             39,760        43,570
Purchased Services                                  7,927           21,077             15,677        21,082
Supplies                                            6,102             3,016             3,016         3,016
Equipment                                               -                 -                 -             -
Community Agencies                                576,514          635,130            580,286       663,633
TOTAL                                            $789,526         $874,587           $806,969      $906,769                        $0



                                             Authorized         Authorized          Funded           Authorized           Funded
Full Time Positions                           2008/09            2009/10            2009/10           2010/11             2010/11
Director of Human Services                          1.00               1.00               1.00              1.00                1.00
Executive Assistant                                 1.00               1.00               1.00              1.00                1.00
TOTAL                                               2.00               2.00               2.00              2.00                2.00

                                                                                   Budgeted                              Budgeted
Part-Time/Temporary Staff                                                           2009/10                               2010/11
School Readiness Nurse                                                                    0.50                                  0.50


                                                                     D-3
               HUMAN SERVICES – HEALTH SERVICES

Description:

Health Services is comprised of three program areas, Community Health Services,
Environmental Health Services, and Clinic Services. A recent additional responsibility that
involves all three program areas is Public Health Emergency Preparedness.

Environmental Health Services predominantly represents enforcement and inspection
requirements prescribed by Town Ordinances, the State Public Health Code, and Connecticut
General Statutes. Specific inspection and licensing programs are in place for routine restaurant
inspections and general food safety, as well as review and approval of septic systems and wells
for new or replacement purposes. Other inspection programs include public swimming pools
and day cares, lead poisoning prevention, and mosquito control issues for the control of West
Nile Virus. Requests for service from Town residents include many types of indoor and
outdoor nuisances, such as mold in rented buildings, bat roosts and rabies concerns, rodent and
insect control, odors, noise and other matters that impact the environmental health of the
Town’s residents.

Community Health Services include communicable and chronic disease surveillance and
prevention, family health promotion including maternal and child health promotion. Also,
health promotion programs target all ages for asthma, nutrition, dental health, mental health,
substance abuse, HIV-Aids, and other blood borne pathogens. Ongoing collaborative efforts
with community partners assists the Community Health Services program in seeking grant
funds to further assist identified community health needs. The Employee Health program for
Town employees is also embedded in the Community Health Services program of the Health
Department, providing employee training in prevention of blood-borne diseases and
management of the Town’s respiratory protection and hearing conservation programs.

Clinic Services are provided for Manchester seniors at the Health Department and Senior
Center. The Health Department Clinic Nurse is stationed every Wednesday at the Senior
Center for regular blood pressure clinics and medical consultations and a wide variety of health
screenings and topic specific health promotion programming. The most popular clinics each
year are the Town sponsored Flu Clinics that are managed by the Clinic Services program. The
Clinic Services program has expanded health promotion activities into age groups through a
school wellness after-school program that focuses on wellness and obesity prevention.

Public Health Emergency Preparedness has become an umbrella program that requires the staff
skills of the full department. The Public Health Emergency Preparedness efforts require
routine collaboration with the Town’s Emergency Management Office to best prepare the
Health staff to respond with all departments to all hazards emergencies, naturally occurring or
man-made, and to best serve the public health needs of the community. Pandemic Influenza
Planning and Preparedness has been added as a targeted concern for all communities. Routine
training of staff, creation of preparedness plans and drills are ongoing activities of the Health
Department locally, regionally, and statewide. Although grant funding is currently augmenting
this activity, it is anticipated that future sustainability requires the full involvement of the
Health Department staff for public health response to any emergency under the Incident
Command System.


                                              D-4
              HUMAN SERVICES – HEALTH SERVICES


Budget Commentary:

The FY 2010/11 Recommended Health budget represents a $16,852 decrease, or -2.1%, over
the current year adopted budget.

The combined Personal Services and Fringe Benefits objects provide a $6,096 increase, or
0.9%, and represents salaries and benefits of existing funded positions with no significant
changes.

The combined Purchased Services and Supplies objects have decreased by $22,948, or
-19.8%, with the following significant adjustments to individual accounts:

       A reduction of $13,300 in professional and technical services, due to the shifting of the
       annual subsidy for the Manchester Area Network on AIDS (MANA) to the Human
       Services Administration community agencies budget.

       A reduction of $12,000 for the elimination of contingency funding for competency
       determinations in cases involving conservatorships, due to historic lack of usage.

       A reduction of $7,481 for pre-employment screenings, due to the slowdown of hiring
       for Town positions.

       An increase of $8,652 for flu vaccines, to reflect the inclusion of nasal mist vaccines in
       order to expand vaccination services to include young children who are too young for
       injected vaccines.


Status of FY 2008/09 Goals:

   1. To increase food safety in full-service restaurants by reducing temperature
      violations by 10% over a one-year period. A study sample of restaurants with a
      history of temperature violations has been established, and intervention and data
      collection efforts have been implemented. Effectiveness measures will be available by
      the end of the fiscal year.


FY 2009/10 Goals:

   1. To yield a decrease in blood lead levels for at least 10% of the Manchester children who
      are identified as having lead contamination.




                                              D-5
                      HUMAN SERVICES - HEALTH SERVICES

                                                                     Estimated    Manager's
                                     Expended         Adopted       Expenditures Recommended             Adopted
Expenditures by Object                2008/09         2009/10         2009/10       2010/11              2010/11
Personal Services                        474,204        505,914          505,100       504,084
Employee Benefits                        154,972        181,450          175,191       189,376
Purchased Services                        59,037         89,221           68,881        57,799
Supplies                                  28,175         26,820           23,602        35,294
Equipment                                      -            500              500           500
Other                                          -              -                -             -
TOTAL                                   $716,388       $803,905         $773,274      $787,053                    $0



                                                                     Estimated    Manager's
                                     Expended         Adopted       Expenditures Recommended             Adopted
Expenditures by Function              2008/09         2009/10         2009/10       2010/11              2010/11
Community Health Services                300,712        337,003          320,332       326,516
Environmental Health Services            276,254        336,690          341,118       335,700
Clinic Service                           139,422        130,212          111,824       124,837
TOTAL                                   $716,388       $803,905         $773,274      $787,053                    $0



                                    Authorized       Authorized        Funded          Authorized        Funded
Full Time Positions                  2008/09          2009/10          2009/10          2010/11          2010/11
Director of Health                         1.00             1.00             1.00             1.00             1.00
Community Health Nurse                     1.00             1.00             1.00             1.00             1.00
Chief Sanitarian                           1.00             1.00             1.00             1.00             1.00
Senior Administrative Secretary            1.00             1.00             1.00             1.00             1.00
Environmental Health Inspector             2.00             2.00             2.00             2.00             2.00
Clinic Nurse                               1.00             1.00             1.00             1.00             1.00
Clerical Assistant                         1.00             1.00             1.00             1.00             1.00
TOTAL                                      8.00             8.00             8.00             8.00             8.00


                                                                      Budgeted                          Budgeted
Part-Time/Temporary Staff                                              2009/10                           2010/11
Full Time Equivalents                                                        0.10                              0.10

Part-Time/Temporary staffing consists of seasonal administrative coverage and assistance on special projects such as
the Healthier U initiative.




                                                         D-6
  HUMAN SERVICES – SENIOR, ADULT & FAMILY SERVICES

Description:

In 2004, the Senior Center and the Elderly & Family Services divisions were combined to
become the Senior, Adult and Family Services division. The merger has promoted greater
coordination and enhancement of social work, information and referral, and Medicare
counseling services.

Social Work Function

Senior, Adult & Family Services provides social work services to residents 60 years and over,
people with disabilities, and adults and families to ensure that basic financial, housing, health
and daily living needs are being met. Primary activities include information and referral,
outreach, advocacy, office and in-home assessment, benefits and health insurance counseling
and follow-up services. In addition, the Manchester Conservator Program serves as
conservator of estate and/or person as assigned by the Probate Court to meet the needs of
wards living in the community and in protected settings.

Senior, Adult & Family Services publishes a directory of human services programs and
maintains a resource center at the Weiss Center. Friendly Visitor and Friendly Shopper
Volunteer Programs help to meet socialization and grocery shopping needs of elderly and
disabled residents. Staff members administer the Manchester Dial-A-Ride Program (separate
budget) and utilize a vendor (currently Hockanum Valley Community Council) for
transportation services. Dial-a-Ride provides rides for a variety of purposes to residents over
60 and those with disabilities. The Renter’s Rebate Program is also administered through the
social work function.

Senior Center Function

The Senior Center offers a wide variety of programs and services including lunch five days
per week, exercise, health and educational programs, trips, music, cards, crafts, games and
many other recreational classes and activities. Individual social work consultation, blood
pressure clinics, fall risk assessments, and support groups are offered on site as well. The
Senior Circle, a small group therapeutic recreation program, operates twice weekly.
Therapeutic recreation services are also provided through AT HOME – Activities Travel to
the Homes of Manchester Elders. A Breakfast Club and basketball program sponsored by the
Center are offered off site. Programs are planned, supervised and publicized in collaboration
with the Manchester Recreation Department.

The Center is open to residents age 60 and over during weekday business hours. In addition,
residents age 55 and over may participate in two 10-week evening sessions per year and on
Saturdays from September through June. Transportation is provided to and from the Senior
Center and for shopping trips. Members of the Senior Center are encouraged to volunteer and
assist staff with programs, classes, and events.




                                              D-7
  HUMAN SERVICES – SENIOR, ADULT & FAMILY SERVICES

Budget Commentary:

The FY 2010/11 Recommended Senior, Adult and Family Services budget represents an
increase of $10,664, or 1.0%, compared to the combined current year adopted budgets for
Elderly and Family Services and the Senior Center.

The combined Personal Services and Fringe Benefits objects provide an increase of $20,424,
or 2.1%, and represent salaries and benefits of existing funded positions, with the following
significant adjustments:

       The Senior Center Cook position, funded in the current year through October 2009, is
       not funded in the FY 2010/11 recommendation.

       An increase of $14,000 for Senior Center part time salaries to provide coverage for
       increased demand for the Dial-a-Ride bus, and to reflect a shift of funding from fees to
       part time salaries for Senior Center class instructor payments.

The combined Purchased Services and Supplies objects have decreased by $9,760, or
-11.1%, with the following significant adjustments to individual accounts:

       Senior center fees were reduced by $10,038 to reflect shifting Senior Center class
       instructor expenses to the part time salaries budget.

Status of FY 2009/10 Goals:

   1. Present the six-week Chronic Disease Self-Management Program twice in FY10.
      Course was offered in Spring and Fall; Spring course had 12 attendees, but Fall
      offering was cancelled due to lack of participants. A 7-week New Years Resolution
      program was offered in January and February of 2010, and 8 participants enrolled.

   2. Begin tracking of regional social service provision trends. The Senior, Adult and
      Family Services Department is tracking this information in a social services database
      (SERVtracker) as new cases are opened. To date, the information is only being
      collected. In the future, this can be compared with youth Services data, in regards to
      service provision by area of town.

FY 2010/11 Goals:

   1. Develop a survey instrument to collect demographic data for Senior Center members
      for use in grant applications and program evaluation.

   2. Develop and implement performance measures for the Senior Center as part of the
      Town’s performance measurement initiative.




                                             D-8
 HUMAN SERVICES - SENIOR, ADULT, AND FAMILY SERVICES
                                                                  Estimated    Manager's
                                     Expended         Adopted    Expenditures Recommended                  Adopted
Expenditures by Object                2008/09         2009/10      2009/10       2010/11                   2010/11
Personal Services                        722,528         727,611      711,386       741,257
Employee Benefits                        215,533         223,973      221,365       230,751
Purchased Services                        67,776          67,176       53,031        56,611
Supplies                                  21,574          20,683       16,846        21,488
Equipment                                     -            2,000        2,000         2,000
Other                                         -                -            -             -
TOTAL                                 $1,027,411      $1,041,443   $1,004,628    $1,052,107                       $0


                                                                  Estimated    Manager's
                                     Expended         Adopted    Expenditures Recommended                  Adopted
Expenditures by Function              2008/09         2009/10      2009/10       2010/11                   2010/11
Senior Center                            458,347         484,750      464,626       478,747
Elderly, Adult & Family Services         569,064         556,693      540,002       573,360
TOTAL                                 $1,027,411      $1,041,443   $1,004,628    $1,052,107                       $0


                                     Authorized      Authorized        Funded         Authorized           Funded
Full Time Positions                   2008/09         2009/10          2009/10         2010/11             2010/11

Senior Center Director                       1.00            1.00            1.00              1.00              1.00
Recreation Supervisor*                       0.50            0.50            0.50              0.50              0.50
Senior Administrative Secretary              1.00            1.00            1.00              1.00              1.00
Clerical Assistant                           1.00            1.00            1.00              1.00              1.00
Custodian                                    1.00            1.00            1.00              1.00              1.00
Bus Driver-Senior Center                     1.00            1.00             -                1.00               -
Cook                                         1.00            1.00            0.25              1.00               -
Assistant Cook                               1.00            1.00            1.00              1.00              1.00
Social Worker                                2.00            2.00            2.00              2.00              2.00
Administrative Secretary                     1.00            1.00            1.00              1.00              1.00
Case Management Supervisor                   1.00            1.00            1.00              1.00              1.00
TOTAL                                       11.50           11.50            9.75             11.50              9.50

* The Assistant Recreation Supervisor is funded one half in this division and one half in the Recreation


                                                                      Budgeted                             Budgeted
Part-Time/Temporary Staff                                              2009/10                              2010/11
Social Work                                                                  2.90                                2.90
Senior Center Staffing                                                       4.00                                4.00
Total                                                                        6.90                                6.90



                                                         D-9
        HUMAN SERVICES – YOUTH SERVICES BUREAU

Description:

The Youth Service Bureau provides a variety of year-round positive youth development
programs and services including operating a Teen Center on premises. Programs focus on
building life skills, developing leadership skills, job readiness and service to the community.
Staff provides case management for children and youth referred by the police, fire service,
schools and the court. Information and referral services are available for parents, youth and
other service providers looking for resources. Staff also advocate on a local, regional and
statewide level with regard to children and youth issues.

Budget Commentary:

The FY 2010/11 Recommended Youth Services Bureau budget represents a $26,205
increase, or 4.4%, over the current year budget.

The combined Personal Services and Fringe Benefits objects provide a $23,940 increase, or
4.3%, and represent salaries and benefits of existing funded positions, with no significant
adjustments.

The combined Purchased Services and Supplies objects provide an increase of $2,265, or
5.2% over the current year budget, with the following adjustments:

       An increase of $1,808 for routine maintenance and repairs at the new YSB facility.

Status of FY 2009/10 Goals:

   1. Implement recommendations of the Children, Youth and Families Master Plan.
      The Youth Services Bureau, in partnership with the Office of Neighborhood and
      Family Development, is currently providing technical assistance and guidance to the
      Better Manchester Coalition as it moves forward with implementing the
      recommendations of the Plan.

   2. Develop quantifiable goals and objectives through performance measurement
      initiative. Over the past year, the performance measures have been slightly edited to
      get to a point where valuable and available information can be analyzed. YSB will
      continue to gather necessary data as well as continue to alter the list of measures to
      include only those that are useful in understanding the operation.

FY 2009/10 Goals:

   1. To continue working on Authentic Youth Civic Engagement in the community which
      will include training of both youth and adults, inventory of existing opportunities, and
      continued alignment with the Better Manchester Coalition to further this goal.




                                             D-10
                                 YOUTH SERVICES BUREAU


                                                                    Estimated    Manager's
                                    Expended         Adopted       Expenditures Recommended           Adopted
Expenditures by Object               2008/09         2009/10         2009/10       2010/11            2010/11
Personal Services                       369,541        402,537          368,278       412,893
Employee Benefits                       132,427        148,400          142,422       161,984
Purchased Services                       27,158         27,162           32,310        28,973
Supplies                                 21,345         16,666           16,666        17,120
Equipment                                     -              -                -             -
Other                                        -               -                -             -
TOTAL                                  $550,471       $594,765         $559,676      $620,970                  $0



                                   Authorized       Authorized        Funded         Authorized        Funded
Full Time Positions                 2008/09          2009/10          2009/10         2010/11          2010/11
Youth Services Director                   1.00             1.00             1.00            1.00             1.00
Youth Services Coordinator                4.00             4.00             4.00            4.00             4.00
Early Childhood Specialist                0.50             0.50             0.50            0.50             0.50
Administrative Secretary                  1.00             1.00             1.00            1.00             1.00
TOTAL                                     6.50             6.50             6.50            6.50             6.50




                                                                     Budgeted                         Budgeted
Part-Time/Temporary Staff                                             2009/10                          2010/11
Full Time Equivalents                                                       2.25                             2.25

Part-Time/Temporary staffing consists of three half-time Teen Center workers, two youth outreach workers employed
during the summer months and one half-time Program Assistant.




                                                      D-11
                                                            HUMAN SERVICES STATISTICS

                                                                            Health Division
                                                                Number of Communicable Diseases Tracked

                                800
                                700
Communicable Diseases Tracked




                                                                                                                                                        698
                                600
                                                                                                                                623         625
                                500                                570
                                                       516                                                          532
                                                                                  495
                                400        465                                                          448
                                                                                             415
                                300
                                200
                                100
                                  0
                                         1999/00 2000/01 2001/02 2002/03 2003/04 2004/05 2005/06 2006/07 2007/08 2008/09
                                                                                    Fiscal Year




                                                              Inspections of Food Service Establishments


                                1,800
                                1,600
                                1,400
                                                      1,443
                                1,200                                                   1,322      1,317      1,327
Inspections




                                           1,254
                                                                  1,184
                                1,000                                       1,054
                                                                                                                          982
                                 800                                                                                                            906        895
                                                                                                                                     818
                                 600
                                 400
                                 200
                                  -
                                             9


                                                        0


                                                                   1


                                                                              2


                                                                                         3


                                                                                                    4


                                                                                                               5


                                                                                                                          6


                                                                                                                                     7


                                                                                                                                                8


                                                                                                                                                           9
                                           /9


                                                      /0


                                                                 /0


                                                                            /0


                                                                                       /0


                                                                                                  /0


                                                                                                             /0


                                                                                                                        /0


                                                                                                                                   /0


                                                                                                                                              /0


                                                                                                                                                         /0
                                         98


                                                    99


                                                               00


                                                                          01


                                                                                     02


                                                                                                03


                                                                                                           04


                                                                                                                      05


                                                                                                                                 06


                                                                                                                                            07


                                                                                                                                                       08
                                      19


                                                 19


                                                            20


                                                                       20


                                                                                  20


                                                                                             20


                                                                                                        20


                                                                                                                   20


                                                                                                                              20


                                                                                                                                         20


                                                                                                                                                    20




                                                                                     Fiscal Year




                                                                                             D-12
                             HUMAN SERVICES STATISTICS

                                  Average Active Social Worker Caseload

            400
            350
                                                                        354   355   343
            300
            250                                               283                          272
Caseload




            200                    228               241
                           209               215
                   196
            150
            100
             50
              0
                  1999/00 2000/01 2001/02 2002/03 2003/04 2004/05 2005/06 2006/07 2007/08 2008/09
                                                     Fiscal Year


                                         Average Conservator Caseload

            60

            50      52
                            48                                                              50
                                                                        47    47    46
            40                      45        44      45      44
 Caseload




            30

            20

            10

             0
                  1999/00 2000/01 2001/02 2002/03 2003/04 2004/05 2005/06 2006/07 2007/08 2008/09

                                                     Fiscal Year




                                                     D-13
                               HUMAN SERVICES STATISTICS

                                  Number of Unduplicated Persons Served by                              -
                                             Social Work Unit
                                                                                                        -
         4500
         4000                                                                                           -

         3500                                                                                                 3961
                                                                                                    3714
                                                                                                      -

         3000
Number




         2500                                                                              2823
         2000                                                                 2473
                                               2038 1911           2181
         1500    1701                1730
                           1514
         1000
          500
            0
                00


                         01


                                   02


                                             03


                                                       04


                                                                   05


                                                                            06


                                                                                       07


                                                                                                  08


                                                                                                            09
                 /


                           /


                                     /


                                               /


                                                         /


                                                                   /


                                                                              /


                                                                                         /


                                                                                                    /


                                                                                                              /
              99


                        00


                                  01


                                            02


                                                      03


                                                                04


                                                                           05


                                                                                      06


                                                                                                 07


                                                                                                           08
           19


                     20


                               20


                                         20


                                                   20


                                                             20


                                                                        20


                                                                                   20


                                                                                              20


                                                                                                        20
                                                     Fiscal Year




                                            Senior Center Statistics

                                                      FY2006/07         FY2007/08            FY2008/09

                Senior Center Membership                      2,114                2,032            2,032

                 Daytime Activities                          62,091               54,933          48,251
                 Saturday Activities                          1,642                  767              53
                 Evening Activities                           1,794                1,253           1,091
                Total Activity Units                         65,527               56,953          51,427




                                                         D-14
               LEISURE SERVICES

                      Section E


The Leisure Services section of the budget includes all
functions of the Recreation Department, including
organized sports, aquatics, the Summer Recreation
Program, recreation facilities and Camp Kennedy, as well
as the services of the Mary Cheney Library, Whiton
Library and Bookmobile Program.

The total change in the Leisure Services section for FY
2010/11 is a decrease of $10,085 or -0.2% compared to
the current year adopted budget.
                                    RECREATION

Description:

The Recreation Department plans, schedules, implements and evaluates an organized series of
recreational activities for residents of all ages. The department also schedules the use of park
areas and recreational facilities and works closely with the Field Services division of Public
Works to manage the day-to-day operations for the town’s park system.

Summer Camps

The Recreation Department recommended budget includes funding to operate eight sites for
ages 5-11, two for ages 11-13, one for ages 13-15, and the Recreation Leader in Training
(RLT) Program for 14 and 15 year olds. Approximately 845 Manchester youth will
participate in the summer camps and the RLT program at any give time. The recommended
FY 2010/11 summer camp program offers the same level of service that was provided during
summer 2009. Due to the uncertain availability of Highland Park School for summer 2010, a
camp is not proposed for this site. In place of Highland, Bowers School is recommended to
be used as a summer camp site in FY 2010/11. Bowers is not used as a camp site in the
current fiscal year due to an oil tank removal project.

The Camp Kennedy site is used for the six-week summer Center for Service Learning (CSL)
Program, serving 30 middle-school-aged youth. In addition, one week of Camp Kennedy for
adults 21 and over will be held, serving between 25 and 30 campers.

Recreation Centers

Three recreation centers serve different sections of town, offering drop-in time, instructional
classes, special events, and practice and game time for youth sports leagues. The Mahoney
Recreation Center and The Bennet Leisure Center operate from October through May and are
open for more than 30 hours during the week and additional hours on Saturdays and Sundays.
The Community Y operates year-round and is open 75 hours per week from October through
May and 40 hours per week June through September.

The Recreation Department works closely with the staff of the Bennet Sixth Grade Academy
to provide a variety of after-school programs at the Bennet Leisure Center. The Center also
offers evening and weekend drop-in and instructional classes for youths and adults. In
addition, Bennet is a site for one of the Department’s summer camps serving campers age 11-
13.

The department opens the Nathan Hale School gym October to May, Monday-Friday, 6:00 –
8:00 p.m. serving the 6-10 age group.

Pools & Aquatics

The department will continue to offer a full program of indoor swimming lessons at the High
School and IOH pools. Classes range from infant/toddler to adult. The department also offers



                                              E-1
                                     RECREATION

lifeguard training and water safety instructor (WSI) classes. Three sessions of swim lessons
are offered, which are usually filled to capacity with waiting lists at all levels. The
department will offer fee-based morning and evening adult swim times and a variety of self-
sustaining aqua fitness classes in the High School pool, and IOH pools.

The town has six outdoor pools. The current year (FY10) budget does not include funds for
the Verplanck and Waddell pools; these pools did not operate during the summer of 2009.
Full funding is provided for the operation of Globe Hollow, Salters, Swanson and the West
Side Pool. A full complement of summer aquatics programs are available at the 4 outdoor
pools. The pools are open for 11 hours per day during the week with additional hours on the
weekends. In addition to open swim and adult lap times, certain hours are set aside for
summer camp participants, a swim lesson program which serves all ages, and for water fitness
classes.

Early Childhood Programs

The department offers a variety of preschool programs, including Partners in Play and Nike
Tykes. Partners in Play provides children ages 6 months to 3 years, with an accompanying
adult, the opportunity for play in a group setting. There are four eight-week sessions during
the school year serving 72 children per session. The Nike Tykes preschool serves between 80
and 100 children ages 3-5 each year. The program is licensed by the State of Connecticut and
is a National Association for the Education of the Young Child (NAEYC) accredited
program. The five-week Nike summer camp offers a 3 and 4-year-old division and a 5 and 6-
year-old division, with 15 to 20 children registered in each division.

Organized Sports

The department sponsors one of the largest adult organized sports programs in the state. 84
teams participate in the adult summer softball program, while the fall league expanded from
42 to 60 teams due to increase in demand. Manchester is known regionally for the quality of
its volleyball leagues with a total of 47 teams competing in A, B, C, and co-ed divisions.
Basketball remains popular, with 16 teams competing in the summer program and 16 teams
taking part in the fall/winter leagues.

The department is responsible for field and facility scheduling and for facilitating cooperation
among town-sponsored groups, the Board of Education, local youth and adult sports
organizations and other private users, as well as coordinating efforts with the Parks division to
assure proper maintenance for all outdoor areas.

Other Activities

The Recreation department also supports numerous community groups in organizing and
staffing special events, such as Rebuilding Together, the town-wide fishing derby, and the 4th
of July Committee.




                                              E-2
                                     RECREATION

Budget Commentary:

The FY 2010/11 recommended Recreation budget represents an increase of $3,032, or 0.1%,
compared to the current year budget.

The combined Personal Services and Employee Benefits categories provide a decrease of
$4,538 or -0.3%, and represents salaries and benefits of existing funded positions, with the
following significant adjustments:

•   A reduction of $15,504 to reflect closing the Bennet Leisure Center and the Community Y
    on Sundays.

•   A reduction of $10,740 for elimination of part-time staff supervision of the skate park, ice
    skating, and extra supervision at the Globe Hollow pool.

•   A shift of $10,000 to reflect reclassifying sports program referees, officials, and umpires
    as independent contractors, which is now budgeted as a purchased services expense.

The combined Purchased Services and Supplies accounts have increased by $40,970 or
-6.7%, and reflect the following significant changes:

    A shift of $11,000 for payment of sports program referees, officials, and umpires as
    independent contractors.

    An increase of $10,000 in electricity costs to reflect higher demand for athletic field
    lighting, particularly little league and baseball fields at Northwest Park.

    An increase of $20,350 for all other heating and utilities costs.


Status of FY 2009/10 Goals:

    1. Develop a concept plan and seek grant funding to implement a yoga education
       program for youth grades 9 – 12. Participants will learn yoga and learn how to
       become instructors so they can teach younger children. A grant application was
       completed and submitted to the Road Race Grant Program. Unfortunately, the
       program was not funded.

    2. Collaborate with staff at Bennet Sixth Grade Academy and other BOE staff to
       develop a proposal and seek grant funding for an outdoor fitness circuit. This
       goal was not pursued.

    3. Expand the health and wellness curriculum to at least half of the summer
       campsites. This was done during the summer 2009 camp season.




                                               E-3
                                  RECREATION

   4. Explore the possibility of developing a cooperative program with Vernon to offer
      a self-sustaining summer co-ed adult softball league for upper-division players.
      The cooperative effort did not work out with Vernon. However, Manchester’s 2009
      program included a competitive coed league.

   5. Seek grant funding to reinstate the Center for Service Learning program at Illing
      Middle School. A grant application was completed and submitted to the SBM
      Charitable Foundation. Unfortunately, the program was not funded.


FY 2010/11 Goals:

   1. Work with the Office of Neighborhoods and Families, Human Services, and other
      departments to develop a Children, Youth and Family publication which would
      incorporate information on Parks and Recreation and replace the Department’s
      seasonal brochures.

   2. Work with the newly formed Better Manchester Coalition to assist in developing and
      carrying out strategies which relate to Authentic Youth Engagement.

   3. Continue to seek grant funding to reinstate the Center for Service Learning Program at
      Illing Middle School.

   4. Work with the Health Department to apply for grant funding to continue the Living
      Well After School Program for Bennet school children and to expand the program to
      serve other elementary age youth.

   5. Work with the YMCA Board of Directors and the Baby Boomer networking group to
      finish upgrades to the upstairs kitchen and lounge area at the Community Y.




                                           E-4
                                 RECREATION

                                                                       Manager's
                           Collected    Adopted          Revised      Recommended   Adopted
Revenues                   2008/09      2009/10      Estimate 2009/10    2010/11    2010/11
General Recreation Fees      290,132      310,880          306,880        335,675
Recreation Facilities          2,533        4,400            5,028          5,000
Organized Sports Fees        111,607      102,300          109,060        108,600
Aquatics                      33,118       36,000           37,300         37,500
TOTAL                       $437,390     $453,580         $458,268       $486,775             $0




                                                       Estimated    Manager's
                           Expended      Adopted      Expenditures Recommended      Adopted
Expenditures by Object      2008/09      2009/10        2009/10       2010/11       2010/11
Personal Services           1,477,388    1,381,105       1,355,305     1,362,755
Employee Benefits             297,183      304,940         298,981       318,752
Purchased Services            459,703      513,945         546,210       571,440
Supplies                      109,660      101,725          86,500        85,200
Equipment                           -            -               -             -
Other                          30,745       45,400          39,500        12,000
TOTAL                      $2,374,679   $2,347,115      $2,326,496    $2,350,147              $0




                                                       Estimated    Manager's
                           Expended      Adopted      Expenditures Recommended      Adopted
Expenditures by Function    2008/09      2009/10        2009/10       2010/11       2010/11
Administration              1,125,117    1,078,896       1,072,147     1,088,776
Recreation Facilities         478,539      492,664         502,109       480,450
Organized Sports              120,312      119,837         116,542       118,664
Aquatics                      184,629      164,866         162,145       171,472
Camp Kennedy/Truepoint         29,447       31,664          34,110        31,988
Summer Rec. Program           388,212      393,988         378,443       395,597
IOH Pool                       48,423       65,200          61,000        63,200
TOTAL                      $2,374,679   $2,347,115      $2,326,496    $2,350,147              $0




                                           E-5
                                                      RECREATION

                                            Authorized       Authorized           Funded            Authorized            Funded
Full Time Positions                          2008/09          2009/10             2009/10            2010/11              2010/11
Director of Parks & Recreation                    1.00             1.00                 1.00               1.00                 1.00
Assistant Director of Recreation                  2.00             1.00                 1.00               1.00                 1.00
Recreation Supervisor                             4.50             4.50                 4.50               4.50                 4.50
Senior Administrative Secretary                   1.00             1.00                 1.00               1.00                 1.00
Administrative Secretary                          1.00             1.00                 1.00               1.00                 1.00
TOTAL                                             9.50             8.50                 8.50               8.50                 8.50

One Assistant Director of Recreation has been reassigned in FY 2009/10 to Coordinate the Resource Office for Neighborhoods and
Families.
One Recreation Supervisor is assigned to the Senior Center and budgeted one half in Recreation and one half in Senior, Adult, and Family
Services.



                                                                                 Budgeted                                Budgeted
Part-Time/Temporary Staff                                                         2009/10                                 2010/11
Clerical & Admin. Assistance                                                            0.30                                    0.30
Rec. Facil. Supervision/Programs                                                       14.75                                  13.60
Org. Sports Officials & Staff                                                           2.30                                    2.00
Aquatics Instructors & Lifeguards                                                       6.50                                    6.50
Camp Kennedy Staff                                                                      0.10                                    0.10
Center for Service Learning                                                             0.55                                    0.55
Summer Camp Staff                                                                      13.40                                  13.40
                                                                                       37.90                                  36.45

The above figures are estimates of staffing levels by Recreation program area.




                                                                    E-6
                                LIBRARY SERVICES

Description:

The Manchester Public Library provides public library services and programs to meet the
informational, educational, and leisure time needs and interests of the community. A nine-
member Advisory Library Board recommends major programmatic directions and oversees
the library’s collection of materials. The Mary Cheney library building is open 64 hours per
week year-round. A ‘bookmobile’ home delivery service to shut-ins is also offered. During
the winter months, the Mary Cheney library will be open Sundays from 1-5. In addition to
over 200,000 print, audio and video materials, the library provides fifteen internet-ready
public computer workstations and access to subscription-based databases.

Manchester’s public library is one of the busiest in Connecticut as measured by its high rate
of materials loaned. Long noted for its strong emphasis on programming for families and
children, the Library has more recently begun a steady offering of programs for teens.
Programming for youngsters include numerous story-times or family drop-in sessions, a
frequent teen chess club, after-school book clubs, and “Family Place,” with five-week
sessions offered multiple times per year to families with young children, ages birth to three
years old, featuring presentations from local health care and other service providers.

The Summer Reading Program is a collaborative effort involving Library staff and the
Manchester school system, as well as local parochial and private schools, aimed at helping
students retain literacy skills obtained during the school year. Due to its popularity, the
program has grown over the years to involve people of all ages.

Budget Commentary:

The FY 2010/11 Recommended Library Services budget represents a decrease of $13,117, or
-0.5%, over the current year adopted budget.

The combined Personal Services and Fringe Benefits objects provide a $22,260 or -1.0%
decrease and represents the salaries and benefits of existing funded positions with the
following significant adjustments:

•   A reduction of $67,067 due to the elimination of a Library Technician position. An
    increase of $12,000 in overtime funding for additional coverage partially offsets the
    reduction, resulting in a net savings of 55,067.

The Library Paraprofessional position continues to be frozen and unfunded.

The combined Purchased Services and Supplies objects have increased by $9,145, or 1.5%,
and include the following significant adjustments to the following individual accounts:

•   An increase of $6,565 for utilities, including natural gas, heating oil, and electricity.

•   An increase of $2,465 to cover building repair needs.



                                                E-7
                              LIBRARY SERVICES

Status of FY 2009/10 Goals:

1. Work with a variety of stakeholders to review possibilities of expansion of physical
   space for the Mary Cheney Library building. Currently underway.

2. Continue cumulating and comparing Performance Measurement statistics with the
   base-levels established during FY 09. This has been integrated into an ongoing monthly
   and quarterly process, with fine-tuning taking place during the year.

3. Develop and implement programmatic modifications and enhancements to integrate
   the Public Library’s program of service with the Children, Youth, and Families
   Master Plan for Manchester. Several library staff members participated actively in the
   year-long process and will continue to do so into the next fiscal year. Sections of the
   library’s collection of materials have been expanded to assist in meeting some of the focus
   areas identified during the development of the Plan.


FY 2010/11 Goals:

1. Continue efforts resulting from the Mary Cheney building architectural study, as directed.

2. Move toward aligning the public library’s program of service with the Children, Youth,
   and Family Master Plan. Multiple staff will participate in Leadership Groups in the Better
   Manchester Coalition.

3. Sharpen the focus of the Whiton branch building to the provision of a strong children’s
   program of service and a useful popular collection for adults.




                                             E-8
                                              LIBRARY SERVICES
                                                                                Estimated    Manager's
                                            Expended           Adopted         Expenditures Recommended                   Adopted
Expenditures by Object                       2008/09            2009/10          2009/10       2010/11                    2010/11
Personal Services                            1,608,151          1,683,121         1,667,000     1,670,935
Employee Benefits                              526,451            614,089           583,702       604,015
Purchased Services                             265,376            269,674           262,890       271,620
Supplies                                       354,527            345,573           346,475       352,770
Equipment                                           -                   -                -             -
Other                                               -                   -                -             -
TOTAL                                       $2,754,505         $2,912,457        $2,860,067    $2,899,340                              $0


                                                                           Estimated    Manager's
                                            Expended           Adopted    Expenditures Recommended                        Adopted
Expenditures by Location                     2008/09            2009/10     2009/10       2010/11                         2010/11
Mary Cheney Library                          2,211,463          2,338,411    2,296,214     2,327,744
Whiton Memorial Library                        543,042            574,046      563,853       571,596
TOTAL                                       $2,754,505         $2,912,457   $2,860,067    $2,899,340                                   $0

Expenditures by Location are included to provide readers with a sense of the relative resources allocated to the two branches. The
figures are estimates for informational purposes only. Several staff and certain resources are shared by both branches and therefore
cannot be allocated exclusively to one cost center.



                                           Authorized         Authorized           Funded            Authorized            Funded
Full Time Positions                         2008/09            2009/10             2009/10            2010/11              2010/11
Library Director                                 1.00               1.00                 1.00                1.00               1.00
Library Administrative Assistant                 1.00               1.00                 1.00                1.00               1.00
Assistant Library Director                       1.00               1.00                 1.00                1.00               1.00
Librarian II                                     3.00               3.00                 3.00                3.00               3.00
Librarian I                                      9.00               9.00                 9.00                9.00               9.00
Library Paraprofessional                         1.00               1.00                  -                  1.00                -
Library Technician II                            2.00               2.00                 2.00                2.00               2.00
Library Technician I                            10.00              10.00               10.00               10.00                9.00
TOTAL                                           28.00              28.00               27.00               28.00               26.00


                                                                                  Budgeted                                Budgeted
Part-Time/Temporary Full-Time Equivalents (FTEs)                                   2009/10                                 2010/11
Pages                                                                                   7.20                                    7.20
Clerical/Part-Time Librarians                                                           2.05                                    2.05
                                                                                        9.25                                    9.25




                                                                  E-9
                                   LEISURE SERVICES STATISTICS


                                                Summer Camp Registrations

                       1,600

                       1,400

                       1,200
No. of Registrations




                                             1,150      1,175
                       1,000    1,100                               1,071                    1,105         1,110
                                                                                 1,032
                        800

                        600

                        400

                        200

                        -
                                2003         2004       2005           2006       2007       2008          2009

                                                                    Year


                                                 Swim Lesson Registrations
                       1,800
                       1,600
                                                            1,567                           1,551
                       1,400                                                  1,502
No. of Registrations




                               1,439          1,398
                       1,200
                       1,000                                                                                   Outdoor
                        800                                                                                    Indoor

                        600            685            687              673            675
                                                                                                     637
                        400
                        200
                         -
                                  2005           2006            2007            2008          2009

                                                                Year




                                                                E-10
                                   LEISURE SERVICES STATISTICS

                                              Youth Sports Registrations

                       800

                       700
                                689
                       600             653                                      649   640
No. of Registrations




                                                   602
                       500                                              559
                                                                 521
                       400

                       300

                       200

                       100

                       -
                                2003   2004        2005          2006   2007   2008   2009

                                                            Year


                                        Adult Sports Team Registrations

                       250


                       200                                                            211
                                                   199       204
No. of Registrations




                                189    188                              191    189
                       150


                       100


                           50


                       -
                                2003   2004       2005       2006       2007   2008   2009

                                                            Year




                                                          E-11
                                        LEISURE SERVICES STATISTICS

                                                  Participation in Library Programs

                      35000

                      30000

                      25000
No. of Participants




                                                                                                     31,212   26,310
                      20000                                                                 30,059

                                                                                   24,879
                      15000                        20,054
                                                                       20,661
                                         18,929
                      10000    16,210                       15,946


                      5000

                         0
                              2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
                                                                     Fiscal Year



                                           Total Number of Library Programs Offered

                      1200


                      1000
No. of Programs




                      800


                      600                                                                             961      966
                                                                                            929
                                                                                   912
                      400                                              722
                                                             640
                                         671       696
                               569
                      200


                        0
                              2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
                                                                   Fiscal Year




                                                                E-12
                              LEISURE SERVICES STATISTICS

                                                     Library Loans

               1000000

               900000

               800000

               700000                                886,673
                         772,584                               859,812
                                   800,397 866,305                       769,801
No. of Loans




               600000                                                              739,358   746,720 797,056
                                                                                                               859,501
               500000

               400000

               300000

               200000

               100000

                    0
                         1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
                                                                Fiscal Year




                                                           E-13
EDUCATION

 Section F
                                     BOARD OF EDUCATION

                                                                    Estimated    Manager's
                                     Expended          Adopted     Expenditures Recommended               Adopted
Expenditures by Function              2008/09           2009/10      2009/10       2010/11                2010/11
Board of Education                    95,122,620       96,071,237    96,071,237    97,954,441
Manchester Regional Academy              824,334          800,000       800,000       800,000
Priv. Sch. Health & Welfare              312,368          330,166       330,166       330,166
Trans. Living Center                      76,927           92,803        92,803        97,395
TOTAL                                 $96,336,249      $97,294,206   $97,294,206   $99,182,002                      $0



The adopted increase for all Education-related items is $1,887,796, or 1.9%. The adopted increase for the
Board of Education budget for FY 2010/11 is $1,883,204, or 2.0% over the current year adopted budget.

The recommended budget for Education provides for a 1.66% increase in operating costs, consistent with Town
Government operations, plus additional funding to cover the difference between the current year required contribution
to MSIP and the prior year (FY 2008/09) actual contribution to MSIP due to underbudgeting the item, plus an
additional half percent contribution for school employees that are members of the Town pension plan based on
information obtained after the adoption of the Board of Education's recommended budget.




                                                          F-1
FIXED COST, MISCELLANEOUS, INTERFUND
      TRANSFERS & DEBT SERVICE

                       Section G


This section of the budget includes all funding for Retirees
life insurance, medical insurance and separation benefit
payouts, for all interfund transfers, debt service, and
miscellaneous costs including a contingency account.

In FY 2010/11, this section also incorporates anticipated
savings resulting from employee concessions. The savings
included is the equivalent of one furlough day for all full-
time employees.

The total change in this section for FY 2010/11 is an
increase of $54,346, or 0.3% compared to the current year
adopted budget.
                  FIXED COSTS AND MISCELLANEOUS

RETIREE BENEFITS
                                                       Estimated    Manager's
                             Expended      Adopted    Expenditures Recommended       Adopted
                              2008/09      2009/10      2009/10       2010/11        2010/11
Retirees Life Insurance            1,784       23,090          760           760
Pension Adjustment                25,630       97,000       97,000        29,000
Unemployment Comp.                65,436       65,000       75,000        75,000
Retirees Medical Insurance     2,157,353    2,229,478    2,229,478     2,507,535
Termination Benefits             148,268      180,275      180,275       180,275
Other                                 -            -            -
TOTAL                        $2,398,471    $2,594,843   $2,582,513    $2,792,570             $0


Retirees Life Insurance: The amount of $760 is based on the adjusted actual rates plus any
changes in the number of retirees insured.

Pension Adjustment: The recommended FY 2010/11 amount of $29,000 consists of a
$26,000 fee for the investment management review of the defined contribution plan and $3,000
fee for the defined contribution plan legal advisor.

Unemployment Compensation: The amount of $75,000 represents the estimated cost to the
Town for reimbursement to the State for unemployment benefits for eligible terminated
employees.

Retirees Medical Insurance: The amount of $2,507,535 is an increase of $278,507 and
results from a combination of adjustments including: 1) a premium increase of 12.7% for health
insurance benefits, and 2) the anticipated number of retirees with health insurance coverage.

Termination Benefits: The Termination Benefits account covers the cost to the Town for
accumulated leave payout to employees who are expected to retire in FY 2010/11 or to retirees
who are scheduled to receive an installment on a leave payout that is spread out over three
years. In prior years and the current year, Termination Benefits have been budgeted on a pay-
as-you-go basis with the amount based on anticipated retirements and schedule leave payouts.
This resulted in significant swings in the amount budgeted from year to year. The General
Fund balance as of June 30, 2009 includes a designation for Termination Benefits in order to
allow for level funding this account. Initial payments for accrued leave payouts will be made
from this account. Any payouts in excess of the amount budgeted in this account will require
an appropriation from designated fund balance.




                                             G-1
                 FIXED COSTS AND MISCELLANEOUS


MISCELLANEOUS
                                                              Estimated   Manager's
                                     Expended       Adopted Expenditures Recommended      Adopted
                                      2008/09       2009/10    2009/10      2010/11       2010/11
Community Services                        4,000         4,000       4,000        4,000
Lutz Museum                              36,150        36,150      36,150       36,150
Temp. Youth Employment                   11,824             -           -            -
North Elm Street Housing-Management       9,910         9,910       9,910        9,910
North Elm Street Housing-Maintenance     24,000        24,000      24,000       24,000
Contingency                                   -       100,000           -      150,000
Wage and Salary Contingency              48,851        48,000      48,000       48,000
Youth Commission                         14,781        30,000      30,000       15,000
Community Events                              -             -           -       77,775
Professional Development                      -         3,000       3,000         3,000
Employee Concessions                          -             -           -      (86,000)
Property Tax Refunds                          -             -     947,000            -
TOTAL                                  $149,516      $255,060 $1,102,060      $281,835           $0



Community Services: This account provides a constant $4,000 in funds for non-school
related use of school buildings for public purposes, including the Memorial Day Parade and
Thanksgiving Day Road Race activities.

Lutz Museum: The Town makes an annual contribution to the Lutz Museum at a flat amount
of $36,150.

Temporary Youth Employment: This account provided wages and Social Security
contributions for Town employment of Manchester teenagers during summer vacation
throughout Town departments. Funding was eliminated in FY 2009/10.

North Elm Street Housing: The $9,910 represents the contractually set fee paid to the
Manchester Housing Authority for management of the North Elm Street Elderly Housing
development. The $24,000 represents the estimated cost of maintaining buildings and grounds,
utilities, and capital repairs.

Contingency: $150,000 is included as pure contingency for unanticipated expenses, such as
snow removal costs resulting from a harsh winter or costs resulting from unforeseen changes in
State reimbursements for local programs.

Community Events: Funding previously budgeted as departmental expenses in support of
certain community events is consolidated in this account. Various departments provide support
in the form of overtime staffing and direct contributions to the Fourth of July, Memorial Day,
Pride in Manchester, Cruisin’ On Main and Thanksgiving Day Road Race events and
celebrations. The funding has been relocated from the department budgets.



                                                  G-2
                 FIXED COSTS AND MISCELLANEOUS


Wage and Salary Contingency: $48,000 is included as an aggregate salary amount to be used
for additional costs beyond those budgeted for labor contracts to be negotiated for FY 2010/11,
to fund the merit pay plan for unaffiliated and confidential employees, and to provide for the
optional sell-back to the Town of annual leave days by employees in eligible classifications.

Youth Commission: Funds previously budgeted for the Positive Youth Development
initiatives have been redirected to support the Youth Commission which was established during
FY 2008/09. The FY 2009/10 budget carried start-up funding for the Youth Commission as
well as costs associated with beginning the implementation of the Youth, Children and Families
Master Plan. The FY 2010/11 provides operating funds for the Youth Commission.

Professional Development: Funding in the amount of $3,000 is included for centrally
managed training initiatives.

Employee Concessions: Negotiations with the employee bargaining units is currently in
progress. The value of all employees taking one furlough day in FY 2010/11 is included as a
credit pending the outcome of those negotiations.

Property Tax Refunds: Appeals of assessed values by property owners that go to a court
judgment at times require refunds of taxes paid on prior year tax lists. In cases of large
commercial properties, the amounts may be significant. The FY 2009/10 refund represents
refund on several years taxes for two of Manchester’s largest property owners. The refunded
amounts had been set aside as designated fund balance pending the outcome of the appeal
process. The refunds were appropriated by the Board of Directors from designated fund
balance during FY 2009/10.




                                             G-3
                  FIXED COSTS AND MISCELLANEOUS

INTERFUND TRANSFERS
                                                              Estimated    Manager's
                                   Expended     Adopted      Expenditures Recommended    Adopted
                                    2008/09     2009/10        2009/10       2010/11     2010/11

Transfer to Rec. Activities Fund       30,000       15,000         15,000       15,000
Transfer to MSIP                    3,433,254    1,838,399      1,838,399    1,591,669
Transfer to Capital Reserve         1,130,000      680,000        680,000      778,000
Transfer to Capital Projects          125,000           -              -             -
Transfer to BOE Reserve                     -           -          46,025            -
Transfer to Special Grants            210,372      184,978        719,978      176,524
Transfer to Information Systems     1,023,340    1,010,702      1,010,702    1,009,482
Transfer for I.S. Lease Purchase
Payments                              281,700      281,700        281,700      281,700
Transfer to Paramedics              1,661,704    1,717,337      1,717,337    1,648,639
Transfer to Park & Rec Reserve          8,000        8,000          8,000        8,000
Transfer to Other Post-
Employment Benefits                    75,000           -          75,000           -
TOTAL                              $7,978,370   $5,736,116     $6,392,141   $5,509,014             $0

Transfer to Recreation Activities Fund: The recommended budget includes $15,000 to
support the cost of the Nike Tykes Children’s program. This contribution will be used along
with a portion of retained earnings plus continued level user fees to generate the remaining
required program cost.

Transfer to Manchester Self-Insurance Program (MSIP) Fund: The MSIP contribution in
FY 2010/11 is based on the actuary study and fund valuation as of June 30, 2009. The
valuation and required contribution take into consideration the large contributions from the
General Fund designated reserve made over the past two fiscal years, largely eliminating the
previous fund deficit. The change in contribution reflects the reduction in the overall required
contribution as recommended in the actuary study as well as the reallocation of costs among the
contributing funds.

Transfer to Capital Reserve: The adopted transfer to capital reserves in FY 2010/11 is
$778,000 and consists of the following:

•   $98,000 is included as the fifth of seven required annual lease purchase payments on the
    heavy equipment lease purchase authorized in 2004.

•   $680,000 is included as the General Fund contribution to the FY 2010/11 capital
    improvement program. Projects funded in the capital improvement program are detailed in
    the capital improvement section of the budget.

Transfer to Special Grants: A total of $176,524 is included consisting of the following three
components:


                                                 G-4
                 FIXED COSTS AND MISCELLANEOUS

•   $168,651 is the total cost of the Dial-A-Ride and shared van program in FY 2010/11. A
    State grant in the amount of $16,627 is included as a General Fund revenue.

•   $12,000 as a transfer to the Town Clerk’s historic preservation fund. A grant from the State
    of Connecticut in the same amount is included as a General Fund revenue.

•   $12,500 is included to support the operating expenses of Channel 16, Manchester’s Public
    Access television station. This funding was previously budgeted in the Board of Directors
    budget.

Transfer to Information Systems: The General Fund contribution to Information Systems
operations is $1,009,482.

Transfer for I.S. Lease Purchase Payments: The transfers for I.S. lease purchase payments
consist of the following:

•   $159,700 is included as the last of seven required annual lease purchase payments on the
    Town’s fiber optic network.

•   $122,000 is included as the fifth of seven required annual lease purchase payments on the
    Town’s financial management software system.

Transfer to Paramedics: $1,648,639 is included as the contribution to the Fire Fund to
provide paramedic emergency response services throughout Town. This level of funding
corresponds to funding 18 of 20 Medic positions that are needed in order to maintain one
Medic on duty at each fire station around the clock, year-round. The Fire Fund utilizes
$125,000 in designated reserve for Paramedics to reduce the required General Fund transfer in
FY 2010/11.

Transfer to Park and Recreation Reserve: The appropriation to the Park and Recreation
Reserve is $8,000 to support Community Y improvements. This appropriation continues the
practice of making annual reserve contributions to improve the Community Y building. The
appropriation was originally intended to be commensurate with the amount of rental revenue
the facility generates.




                                              G-5
                 FIXED COSTS AND MISCELLANEOUS

DEBT SERVICE SUMMARY - GENERAL FUND
                                                           Estimated    Manager's
                               Expended       Adopted     Expenditures Recommended          Adopted
                                2008/09       2009/10       2009/10       2010/11           2010/11
Debt Service Bonds/Current
Principal                        5,850,000    5,370,000       5,370,000        5,846,000
Interest                         3,224,420    3,237,216       3,111,506        3,133,762

Temporary Borrowing
Principal                                -            -              -               -               -
Interest                                 -            -              -               -               -
Debt Service Subtotal           $9,074,420   $8,607,216     $8,481,506       $8,979,762              $0

Debt Service Fund Set-Aside            -        315,600             -                -               -

TOTAL                           $9,074,420   $8,922,816     $8,481,506       $8,979,762              $0

Debt Service in the current year, FY 2009/10, includes the first interest payment on bonds
issued in July 2009 and also reflects the refunding bonds of December 2009. The combined
effect of lower than anticipated interest rates on the July 2009 issue plus the favorable interest
on the refunding bonds is a savings of $125,710 in current year interest expense.

A Debt Service set-aside in the amount of $315,600 was included in the current year budget in
order to allow for relatively level Debt Service payments in FY 2010/11. Since the Debt
Service set-aside is not anticipated to be expended in the current year, the $315,600 will accrue
to fund balance.

The FY 2010/11 Debt Service requirement includes payments on all debt already issued, plus
the first interest payment on debt anticipated to be issued in July 2010 for previously authorized
projects. There is additional debt authorized by the November 2007 (infrastructure and
multiple schools), November 2008 (Highland Park School), and November 2009 (infrastructure
and Broad Street redevelopment) bond referenda for which the Town has not yet issued bonds.
As those projects proceed, and costs incurred, bonds will be issued and reflected in future Debt
Service requirements.

The graph on the following page depicts projected Debt Service payments on all authorized
debt reflecting debt that has not yet been issued as well as bonds that have been issued. As the
graph shows, debt service requirements in FY 2010/11 and 2011/12 are relatively level with
payments increasing in FY 2012/13 as bonds are issued on recently authorized projects.




                                                G-6
                                             FIXED COSTS AND MISCELLANEOUS

                                                                                        Proje cte d Ge ne ral Fund De bt Se rvice
                                                                                   All Existing and Authoriz e d De bt (in millions)


                               16.0

                               14.0
    Debt Service in Millions




                               12.0
                                                                  10.010.2 9.7
                               10.0   9.1           9.0 9.3                            9.3 9.0
                                             8.5                                                      8.2
                                                                                                             7.4 7.2 7.0
                                8.0                                                                                      6.8 6.6
                                                                                                                                                 5.5 5.4 5.2
                                6.0                                                                                                                          5.0
                                                                                                                                                                              3.9
                                4.0
                                                                                                                                                                                     1.8
                                                                                                                                                                                             1.3 1.2 1.0
                                2.0

                               -
                                      2009
                                             2010
                                                    2011
                                                           2012
                                                                  2013
                                                                         2014
                                                                                2015
                                                                                       2016
                                                                                              2017
                                                                                                      2018
                                                                                                             2019
                                                                                                                    2020
                                                                                                                           2021
                                                                                                                                   2022
                                                                                                                                          2023
                                                                                                                                                 2024
                                                                                                                                                        2025
                                                                                                                                                               2026
                                                                                                                                                                       2027
                                                                                                                                                                              2028
                                                                                                                                                                                     2029
                                                                                                                                                                                             2030
                                                                                                                                                                                                    2031
                                                                                                                                                                                                           2032
                                                                                                                                                                                                                  2033
                                                                                                                                                                                                                          2034
                                                                                                                                                                                                                                 2035
                                                                                                                           Fiscal Year




                                                                                   BONDED DEBT SERVICE DETAIL

                                                                                Date                                        Balance
                                                                                  of             Original                     as of                                   FY 2010/11 Payments
General Obligation Bonds                                                        Issue            Amount                     7/1/2010                           Principal   Interest      Total


2001 Gen. Oblig. Issue (Town)                                                     2/01                8,910,000                     600,000                           600,000                 25,200                      625,200
2002 Gen. Oblig. Issue (Town)                                                    10/02                4,660,000                   2,990,000                           230,000                117,013                      347,013
2003 Gen. Oblig. Issue (PWks)                                                     7/03                4,760,000                   3,385,000                           275,000                116,100                      391,100
2003 Gen. Oblig. Issue (Rec)                                                      7/03                2,885,000                   2,015,000                           170,000                 60,615                      230,615
2005 Refunding Issue                                                              3/05                6,800,000                   4,945,000                           715,000                183,899                      898,899
2007 Gen. Oblig. Issue (Town)                                                    11/07               10,400,000                   9,390,000                           506,000                367,428                      873,428
2009 Gen. Oblig. Issue (Town)                                                     7/09                7,023,000                   7,023,000                           370,700                236,440                      607,140
2009 Refunding Issue                                                             12/09                3,665,000                   3,665,000                                 -                104,350                      104,350

TOTAL GENERAL PURPOSES                                                                               49,103,000              34,013,000                         2,866,700                   1,211,045                    4,077,745

SCHOOLS

1990 School Improvements                                                          9/93                5,000,000                 905,000                           255,000                      37,651                      292,651
2003 Gen. Oblig. Issue (School)                                                   7/03                4,430,000               3,055,000                           280,000                     103,785                      383,785
2007 Gen. Oblig. Issue (School)                                                   2/07               17,624,000              14,960,000                           880,000                     627,000                    1,507,000
2007 Gen. Oblig. Issue (School)                                                  11/07               28,840,000              25,960,000                         1,439,000                   1,015,066                    2,454,066
2009 Gen. Oblig. Issue (School)                                                   7/09                2,373,000               2,373,000                           125,300                      79,890                      205,190

TOTAL SCHOOLS                                                                                        58,267,000              47,253,000                         2,979,300                   1,863,392                    4,842,692

TOTAL DEBT SERVICE BONDS                                                                       107,370,000                   81,266,000                         5,846,000                   3,074,437                    8,920,437



                                                                                                               G-7
                     FIXED COSTS AND MISCELLANEOUS

Limitation of Indebtedness

The Town has no adopted debt policy, but legal limitations on the amount of debt that can be
issued apply. Municipalities shall not incur indebtedness through the issuance of bonds which
will cause aggregate indebtedness by class to exceed the following:

        •    General Purposes: 2.25 times the annual receipts from taxation
        •    School Purposes: 4.50 times the annual receipts from taxation
        •    Sewer Purposes: 3.75 times the annual receipts from taxation
        •    Urban Renewal Purposes: 3.25 times the annual receipts from taxation
        •    Pension Obligation Purposes: 3.00 times the annual receipts from taxation

In no case however, shall total indebtedness exceed seven times the base (annual receipts from
taxation). Manchester’s Statement of Debt Limitation appears in the following table.


Statement of Debt Limitation (in thousands)
as of June 2009 (pro forma)

Total tax collections including interest and lien fees for the year ended June 30, 2009                      $122,467

Reimbursement for revenue loss on tax relief for the elderly freeze                                                    9

Base for debt limitation computation                                                                           122,476

                                                          General                                  Urban      Pension
Debt Limitation                                           Purpose      Schools       Sewers       Renewal    Obligation
2.25 times base                                           $275,571
4.50 times base                                                          551,142
3.75 times base                                                                       459,285
3.25 times base                                                                                    398,047
3.00 times base                                                                                                367,428
Total Debt Limitation                                       275,571      551,142      459,285      398,047     367,428



Indebtedness
Bonds Payable                                               30,741       47,729           1,713
Bond Anticipation Notes                                        346                          700
Debt Authorized but Unissued                                 9,360        4,644             700
School Construction Grants Receivable                                      (623)
 Total Indebtedness                                         40,447       51,750           3,113       -            -

Debt Limitation in Excess of Indebtedness                   235,124      499,392      456,172      398,047     367,428

Note 1: In no case shall total indebtedness exceed                     $857,332 (seven times the base)

Note 2: Bond anticipation notes payable do not include water bond anticipation notes of $6,690, which are considered
to be self-financing.



                                                          G-8
                FIXED COSTS AND MISCELLANEOUS


DEBT SERVICE SUMMARY BY FUND
                                                        Estimated    Manager's
                             Expended      Adopted     Expenditures Recommended    Adopted
                              2008/09      2009/10       2009/10       2010/11     2010/11
Principal
General Fund                  5,850,000    5,370,000      5,370,000    5,846,000
Fire Fund                       298,000      298,000        298,000      298,000
Information Systems                   -            -              -           -
Water Fund                      830,000      772,000        772,000    1,317,000
Sewer Fund                      902,679      916,570        916,570      933,747
Sanitation Fund                       -            -              -           -
Total Principal              $7,880,679   $7,356,570     $7,356,570   $8,394,747         $0

Interest
General Fund                  3,224,420    3,237,216      3,111,506    3,133,762
Fire Fund                        92,698       73,973         50,770       43,723
Information Systems                   -            -              -           -
Water Fund                      302,800      168,500        168,500      212,145
Sewer Fund                       82,182       53,360         53,360       28,723
Sanitation Fund                       -            -              -           -
                             $3,702,100   $3,533,049     $3,384,136   $3,418,353         $0

Debt Service payments are budgeted within the respective funds.




                                            G-9
  WATER AND SEWER ENTERPRISE FUNDS

                      Section H


This section of the budget includes all funding for the
Water and Sewer Enterprise Funds operating budgets. The
combined total increase in this section for FY 2010/11 is
$687,441 or 5.1% compared to the current year adopted
budget. Of this amount, $589,645 is attributable to the
addition of debt service payments on the Water Treatment
Plant upgrades project. The combined operating increase
in the Water and Sewer Funds is $94,648, or 1%,

The adopted budget is based upon a water rate increase of
5.5% and a sewer rate increase of 8%.
                                WATER SUMMARY

Introduction:

The recommended Water Fund budget for FY 2010/11 reflects the fourth year of
implementation of the recommended water rate structure, which was derived from a year-long
water and sewer rate study and adopted by the Board of Directors in November 2006. The
multi-year plan for the Water Fund is to set rates sufficient to cover operating expenses, debt
service requirements and maintain working capital reserve levels equivalent to 180 days of
operating costs.

Recent and planned rate increases have been in anticipation of the additional debt service
payments related to the Water Treatment Plant upgrades authorized in 2007. FY 2010/11 is
the first year of debt service payments on the treatment plant project adding $589,645 in
Water Fund expenses. A rate increase of 5.5% is recommended for FY 2010/11 with similar
increases anticipated in subsequent years in order to maintain working capital at levels equal
to 180 days of operating expenses. Based on the recent downward trend in consumption and
drop-off in new connections (and associated fees), these increases would be necessary to both
meet debt service requirements and maintain working capital reserves at the level required by
policy. In the event consumption rates return to more historical levels, the projected rate
increases in future years would moderate.

The resulting water rate will be $2.62 per hundred cubic feet (HCF), up from $2.485 in the
current year. For the average residential water customer utilizing 22 HCF per quarter the
increase in the water rate and minimum charge would result in a water bill increase of about
$13/year.

Budget Commentary:

Revenues: The recommended budget includes a water rate increase of 5.5%. The rate
increase generates approximately $312,000 in additional water sales revenues. However,
adjusting for decreases in water consumption trims projected revenues by $126,000. This
yields a net increase in budgeted water sales revenues of about $185,000 compared to the
current year budget. Overall consumption trends in recent years have resulted in at least a
temporary structural deficit in the Water Fund. Therefore, for FY 2010/11, Use of Retained
Earnings is again required as a revenue source to balance the Water Fund budget.

Based on the current trend-line, water consumption in the current year is projected to fall
short of the budgeted amount by approximately 128,000 HCF, resulting in a revenue shortfall
of roughly $318,000. Since other revenue sources are partially offsetting the shortfall in
water sales and expenditures are projected to be well below budget, the Use of Net Assets will
be very close to the originally planned amount.

Expenditures: Overall expenditures in the Water Fund increase by $546,089, or 7.4%. The
vast majority of this is attributable to the increase in debt service resulting from the issuance
of Water Notes for the treatment plant upgrade. While Non-Operating expenses, including
debt service, increase by $542,059, or 23.4%, the Water Fund’s Operating Expenses increase



                                               H-1
                                WATER SUMMARY
by $4,030, or 0.1%.

The combined Personal Services and Employee Benefits objects provide a $14,339, or 0.5%
decrease and represent the salaries and benefits of existing funded positions with the
following significant adjustment:

•   A reduction of $70,062 to reflect the freezing of a currently vacant Maintainer position in
    the Field Maintenance section.


The combined Purchased Services and Supplies objects have increased by $21,734, or 1%,
with the following significant changes:

•   An increase of $13,091 for gasoline and diesel fuel costs.

•   An increase of $10,431 in electricity costs.

•   An increase of $33,757 in repairs to equipment, including rehabilitation of the Well 6
    generator.

•   An increase of $4,128 in postage fees to pay for postal service address correction feature,
    additional reminder notices and anticipated use of certified mail.

•   A decrease of $23,880 in water treatment chemicals expenses.

•   A reduction of $16,845 in funding for repair pipes and fittings and various field
    maintenance materials.


Interfund Transfers total $1,345,820 in FY 2010/11. This includes a reduction in the transfer
to MSIP of $59,696 consistent with the phase-in plan for the reallocation of MSIP costs
across funds. The Transfer to Capital Reserve of $361,000 will support the capital expenses
listed below:

•   $66,000 to fund the water meter replacement program.

•   $100,000 to fund the water tank painting program.

•   $160,000 for the purchase of a 6-wheel dump truck for the Transmission and Distribution
    division.

•   $35,000 to design a disinfection strategy for the New State Road treatment facility.




                                              H-2
                              WATER SUMMARY
                                                                        Manager's
                           Collected     Adopted          Revised      Recommended    Adopted
Revenues                   2008/09       2009/10      Estimate 2009/10    2010/11     2010/11
Sale of Water                5,406,323    6,005,336       5,686,954      6,191,084
Other Revenue                1,084,758    1,102,210       1,223,412      1,308,834
Use of Net Assets                   -       236,468         232,293        390,185
TOTAL                       $6,491,081   $7,344,014      $7,142,659     $7,890,103              $0



                                                        Estimated    Manager's
                           Expended      Adopted       Expenditures Recommended       Adopted
Expenditures by Function    2008/09      2009/10         2009/10       2010/11        2010/11
Administration                 810,322      935,308         870,356       955,503                -
Water Treatment              2,094,406    2,321,171       2,254,635     2,357,967                -
Field Maintenance            1,538,866    1,745,029       1,675,162     1,692,068                -
SUBTOTAL OPERATIONS         $4,443,594   $5,001,508      $4,800,153    $5,005,538               $0

Employee Concessions                $0           $0              $0        ($6,400)
Debt Service                $1,143,102     $955,500        $955,500     $1,545,145           $0
Interfund Transfers          1,365,403    1,387,006       1,387,006      1,345,820          -
SUBTOTAL NON-OPERATING      $2,508,505   $2,342,506      $2,342,506     $2,884,565           $0

TOTAL WATER FUND            $6,952,099   $7,344,014      $7,142,659     $7,890,103              $0


                                                        Estimated    Manager's
                           Expended      Adopted       Expenditures Recommended       Adopted
Expenditures by Object      2008/09      2009/10         2009/10       2010/11        2010/11
Personal Services            1,756,215    1,862,447       1,813,559     1,819,428                -
Employee Benefits              818,811      961,059         905,619       989,739                -
Purchased Services           1,261,067    1,386,241       1,368,017     1,428,492                -
Supplies                       581,772      715,716         680,368       695,199                -
Equipment                       17,163       17,000          22,220        12,000                -
Other                            8,566       59,045          10,370        60,680                -
SUBTOTAL OPERATIONS         $4,443,594   $5,001,508      $4,800,153    $5,005,538               $0



Employee Concessions                $0           $0              $0         (6,400)
Interfund Transfers          1,365,403    1,387,006       1,387,006      1,345,820               -
Debt Service                 1,143,102      955,500         955,500      1,545,145               -
SUBTOTAL NON-OPERATING      $2,508,505   $2,342,506      $2,342,506     $2,884,565              $0

TOTAL WATER FUND            $6,952,099   $7,344,014      $7,142,659     $7,890,103              $0




                                           H-3
                            WATER SUMMARY
                                                                    Manager's
                         Collected    Adopted         Revised      Recommended   Adopted
Revenue Detail           2008/09      2009/10     Estimate 2009/10    2010/11    2010/11
Sale of Water             5,406,323   6,005,336       5,686,954      6,191,084
Fire Service - Private      127,755      92,700         119,000        196,018
Fire Service - Towns        456,169     523,140         523,142        661,039
Interest & Lien Fees        103,586      97,000          98,000         98,000
Meter Installation Fee       12,119       7,616           4,872          4,872
System Connections           62,100      95,200          58,800         58,800
Chargeable Repairs            5,998       6,000           1,500          2,000
Review/Inspection             3,247       3,000           6,000          5,000
RPD Inspection               34,427      42,000          43,000         43,000
Interest on Investment       66,934      80,000          17,600         17,600
Premium on Debt Sale         60,450         -           146,521            -
Rents                       132,554     132,554         182,026        193,905
Timber Sales                    935      20,000          20,000         20,000
Sale of Town Property        10,821         -               351            -
Unclass. Revenue              7,663       3,000           2,600          8,600
Assessments                     -           -               -              -
Use of Net Assets               -       236,468         232,293        390,185
TOTAL                    $6,491,081   7,344,014       7,142,659     $7,890,103             $0




                                       H-4
                                     WATER SUMMARY
ADMINISTRATION
                                  Authorized    Authorized      Funded       Authorized     Funded
Full Time Positions                2008/09       2009/10        2009/10       2010/11       2010/11
Administration
Water/Sewer Administrator                0.50            0.50         0.50           0.50         0.50
Budget & Research Officer                0.15            0.15         0.15           0.15         0.15
Senior Administrative Secretary          1.00            1.00         1.00           1.00         1.00
Subtotal                                 1.65            1.65         1.65           1.65         1.65


                                  Authorized    Authorized      Funded       Authorized     Funded
Full Time Positions                2008/09       2009/10        2009/10       2010/11       2010/11
Customer Service & Meters
Customer Service Manager                 1.00            1.00         1.00           1.00         1.00
Account Associate                        1.00            1.00         1.00           1.00         1.00
Environmental Technician                 0.50            0.50         0.50           0.50         0.50
Water Meter Technician                   1.00            1.00         1.00           1.00         1.00
Subtotal                                 3.50            3.50         3.50           3.50         3.50



WATER TREATMENT
                                  Authorized    Authorized      Funded       Authorized     Funded
Full Time Positions                2008/09       2009/10        2009/10       2010/11       2010/11
Tech. Sup. & Project Manager             0.50          0.50           0.50           0.50         0.50
Water Treatment Plant Supt.              1.00          1.00           1.00           1.00         1.00
Water Treatment Plant Operator           5.00          5.00           5.00           5.00         5.00
Laboratory Director                      0.50          0.50           0.50           0.50         0.50
Chemist II                               0.50          0.50            -             0.50          -
Laboratory Chemist                       1.00          1.00           1.00           1.00         1.00
Subtotal                                 8.50          8.50           8.00           8.50         8.00




                                                   H-5
                                          WATER SUMMARY
FIELD MAINTENANCE SECTION
                             Authorized               Authorized        Funded          Authorized         Funded
Full Time Positions           2008/09                  2009/10          2009/10          2010/11           2010/11
Field Maintenance Manager           0.50                     0.50             0.50              0.50             0.50
Field Maintenance Supervisor        1.50                     1.50             1.50              1.50             1.50
Subtotal                            2.00                     2.00             2.00              2.00             2.00


SOURCE OF SUPPLY GROUP
                                     Authorized       Authorized        Funded          Authorized         Funded
Full Time Positions                   2008/09          2009/10          2009/10          2010/11           2010/11
Watershed Maint. Equip. Op. I               2.00             2.00             2.00              2.00             1.00
Subtotal                                    2.00             2.00             2.00              2.00             1.00


TRANSMISSION AND DISTRIBUTION GROUP
                         Authorized   Authorized                        Funded          Authorized         Funded
Full Time Positions        2008/09     2009/10                          2009/10          2010/11           2010/11
W&S Maint/Equip. Op. II          1.00        1.00                             1.00              1.00             1.00
W&S Maint/Equip. Op. I           5.00        5.00                             5.00              5.00             5.00
Dispatcher                       1.00        1.00                             1.00              1.00             1.00
Subtotal                         7.00        7.00                             7.00              7.00             7.00


CONSTRUCTION GROUP
                                     Authorized       Authorized        Funded          Authorized         Funded
Full Time Positions                   2008/09          2009/10          2009/10          2010/11           2010/11
W&S Maint/Equip. Op. II                     1.00             1.00             1.00              1.00             1.00
W&S Maint/Equip. Op. I                      3.00             3.00             3.00              3.00             3.00
Subtotal                                    4.00             4.00             4.00              4.00             4.00

Total Regular Employees                      28.65           28.65            28.15             28.65           27.15




                                                                        Budgeted                          Budgeted
Part-Time/Temporary Staff                                                2009/10                           2010/11
Full Time Equivalents                                                           0.75                             0.75


Part-Time/Temporary staffing consists of seasonal Field Services help approximating three quarters of an FTE.




                                                          H-6
                         WATER ADMINISTRATION

ADMINISTRATION

Description: The Administrative Section is responsible for the direct supervision and policy
guidance, as well as clerical and accounting functions for all sections of the Water
Department responsible for providing water service to the Town. In addition, the
Administrative Section includes the costs associated with all metering, billing, collection and
customer service functions. Some contractual services and commodity expenditures are split
between Water and Sewer funds - 60% Water and 40% Sewer.

CUSTOMER SERVICE

Description: The Customer Service function consists of billing services for customers
connected to the water and sewer systems, maintenance of records of billings, meter records,
meter installation and repair, meter reading, collection of outstanding accounts receivable, and
cross-connection inspection.

METERS

Description: The Meters function consists of meter testing, maintenance and repair of the
15,100 meters currently in service, and the installation of new meters for customers added to
the Water and Sewer system.




                                              H-7
                                   WATER ADMINISTRATION
                                                               Estimated    Manager's
                                    Expended     Adopted      Expenditures Recommended     Adopted
Expenditures by Object               2008/09     2009/10        2009/10       2010/11      2010/11
Personal Services                      330,589      339,282        334,842       346,365
Employee Benefits                      297,332      345,523        317,037       341,738
Purchased Services                      97,963      121,011        131,582       127,459
Supplies                                58,709       53,447         54,305        67,261
Equipment                               17,163       17,000         22,220        12,000
Taxes, Other Towns                       8,566        9,045         10,370        10,680
Contingency                                  -       50,000              -        50,000
Interfund Transfers                  1,365,403    1,387,006      1,387,006     1,345,820         -
Debt Service                         1,143,102      955,500        955,500     1,545,145         -
TOTAL                               $3,318,827   $3,277,814     $3,212,862    $3,846,468         $0


                                                               Estimated    Manager's
                                    Expended     Adopted      Expenditures Recommended     Adopted
Expenditures by Function             2008/09     2009/10        2009/10       2010/11      2010/11
Administration                         483,986      543,004        530,781       543,010
Customer Service and Collections       237,451      244,839        243,777       261,740
Meters                                  88,885       97,465         95,798       100,753
Contingency                                  -       50,000              -        50,000
Interfund Transfers                  1,365,403    1,387,006      1,387,006     1,345,820
Debt Service                         1,143,102      955,500        955,500     1,545,145
TOTAL                               $3,318,827    3,277,814     $3,212,862    $3,846,468         $0


                                                               Estimated    Manager's
                                    Expended     Adopted      Expenditures Recommended     Adopted
Debt Service                         2008/09     2009/10        2009/10       2010/11      2010/11
Bonds - Principal                           -            -               -             -             -
Bonds - Interest                            -            -               -             -             -
Temp. - Principal                      830,000     772,000         772,000     1,317,000
Temp. - Interest                       302,429     168,500         168,500       212,145
Legal/Financial                         10,673      15,000          15,000        16,000
TOTAL DEBT SERVICE                  $1,143,102    $955,500        $955,500    $1,545,145         $0




                                                   H-8
                             WATER ADMINISTRATION
                                                            Estimated    Manager's
                                  Expended    Adopted      Expenditures Recommended     Adopted
Interfund Transfers                2008/09    2009/10        2009/10       2010/11      2010/11
Transfer to MSIP                    248,625      185,692        185,692       125,996
Transfer to Reserve                 344,700      366,000        366,000       361,000
Transfer to General Fund            154,110      159,904        159,904       164,700
Transfer for Engineering Services   456,122      511,278        511,278       530,161
Transfer to Info Services           138,020      140,306        140,306       140,137
Transfer to Info Services LP         23,826       23,826         23,826        23,826
TOTAL INTERFUND TRANSFERS $1,365,403          $1,387,006     $1,387,006     1,345,820         $0




                                                H-9
                              WATER TREATMENT

The Water Treatment Section is comprised of three (3) functions: Power and Pumping, Water
Treatment, and the Laboratory. Each of these functions is staffed and budgeted independently.

POWER AND PUMPING

Description: The Power and Pumping section is responsible for delivering potable water to
the distribution system. This budget section includes the cost to meet the average daily
demands. The distribution system is comprised of five pressure zones serviced by ten wells,
three booster pumping stations, three automated valves, three raw water control vaults, and a
water treatment plant. The major costs in this section are comprised of labor, electricity,
telemetry, and fuels for emergency generators and heat.

WATER TREATMENT

Description: The Water Treatment section is responsible for providing a safe drinking water
supply that meets all Federal and State standards established under the Safe Drinking Water
Act. The costs contained in this section are directly associated with the actual treatment of the
Town’s raw water supplies. These supplies consist of seven reservoirs, which have the
combined safe yield of 4.6 million gallons per day (46% of total system capacity), and ten
wells which have a combined safe yield of 5.3 million gallons per day (54% of total system
capacity). Varying degrees of chemical treatment are required as part of the conventional
treatment process for the reservoir supplies at the Globe Hollow Water Treatment Plant.

WATER LABORATORY

Description: The Water Laboratory is responsible for testing all potable water supplies for
the Town of Manchester. Tests are performed on both raw and treated water supplies to
determine effectiveness of treatment for the purpose of ensuring public health and safety
needs are met. The Lab also analyzes complaint samples to determine causes of problems in
the distribution system. The majority of the tests performed in the lab are required by both the
Connecticut Public Health Code and the Safe Drinking Water Act. Testing includes physical,
chemical and microbiological parameters as well as mineral and trace metal analyses.




                                             H-10
                           WATER - WATER TREATMENT


                                                         Estimated    Manager's
                             Expended      Adopted      Expenditures Recommended     Adopted
Expenditures by Object        2008/09      2009/10        2009/10       2010/11      2010/11
Personal Services                539,680      580,909        576,464       575,459
Employee Benefits                190,383      218,244        216,133       233,423
Purchased Services             1,035,850    1,110,820      1,079,720     1,150,317
Supplies                         328,493      411,198        382,318       398,768
Equipment                              -            -              -             -
TOTAL                         $2,094,406   $2,321,171     $2,254,635    $2,357,967         $0




                                                         Estimated    Manager's
                             Expended      Adopted      Expenditures Recommended     Adopted
Expenditures by Function      2008/09      2009/10        2009/10       2010/11      2010/11
Power and Pumping                713,728      820,077        790,778       873,409
Water Treatment                1,205,443    1,311,873      1,274,245     1,293,913
Laboratory                       175,235      189,221        189,612       190,645
TOTAL                         $2,094,406   $2,321,171     $2,254,635    $2,357,967         $0




                                             H-11
                     WATER - FIELD MAINTENANCE

The Field Maintenance Section consists of four (4) functions, with three (3) in the Water
Department: Transmission and Distribution, Construction, Source of Supply in the Water
Department and Sewer Line Maintenance in the Sewer Department. Each of these functions
are staffed and budgeted independently. Staff is assigned to each of the functions for budget
purposes; however, actual staff levels directed toward each function varies throughout the
year based on the needs of the sections. This permits routine maintenance to be accomplished
and to use staff effectively throughout the year.

TRANSMISSION AND DISTRIBUTION

Description: The Transmission and Distribution crew is responsible for the operation,
maintenance and repair of the distribution system. The distribution system contains a total of
260 miles of water main, approximately 15,500 service connections, 3,200 main line valves
and approximately 1,900 fire hydrants. The system also includes approximately 8 million
gallons of distribution storage divided among 10 storage tanks.

CONSTRUCTION

Description: The Construction crew is responsible for the implementation of the long-term
water main replacement program. This program was formulated to replace the obsolete 4-inch
water mains and to eliminate dead ends in the water system. The program has expanded to
include the installation of large-diameter mains to increase the carrying capacity of the system
and sewer line replacement. The installation of new water mains includes curb-to-curb
restoration of the water facilities, including valves, hydrants and water services.

SOURCE OF SUPPLY

Description: The Source of Supply functional unit is responsible for general grounds
maintenance, and land and forestry management of approximately 3,500 acres of watershed
land. This land area consists of five (5) reservoirs and surrounding forest, six (6) storage tank
areas, eight (8) wells, the booster pump station and the Globe Hollow Water Treatment
Facility. This group also maintains sanitary sewer rights of way, pump stations, and the
Hockanum River Water Pollution Control Facility.




                                             H-12
                              WATER - FIELD MAINTENANCE


                                                             Estimated    Manager's
                                 Expended      Adopted      Expenditures Recommended     Adopted
Expenditures by Object            2008/09      2009/10        2009/10       2010/11      2010/11
Personal Services                    885,946      942,256        902,253       897,604
Employee Benefits                    331,096      397,292        372,449       414,578
Purchased Services                   127,254      154,410        156,715       150,716
Supplies                             194,570      251,071        243,745       229,170
Equipment                                  -           -               -             -
TOTAL                             $1,538,866   $1,745,029      1,675,162     1,692,068             -




                                                             Estimated    Manager's
                                 Expended      Adopted      Expenditures Recommended     Adopted
Expenditures by Function          2008/09      2009/10        2009/10       2010/11      2010/11
Source of Supply                     194,263      279,676        217,441       206,608
Transmission & Distribution          843,353      912,857        903,310       928,473
Construction                         501,250      552,496        554,411       556,987
TOTAL                             $1,538,866   $1,745,029      1,675,162     1,692,068             -




                                               H-13
                                SEWER SUMMARY

Introduction:

The recommended Sewer Fund budget for FY 2010/11 reflects the fourth year of
implementation of the recommended rate structure, which was derived from a year-long water
and sewer rate study and adopted by the Board of Directors in November 2006.

One of the recommended objectives of the study is to achieve an ongoing operating surplus in
this fund in order to allow for the financing of major wastewater treatment plant upgrades in
future years. This will be achieved through sewer rate increases, which have been phased-in
and supplemented by gradually declining draw downs of Retained Earnings. With the FY
2009/10 budget and recommended FY 2010/11 budget, the Sewer Fund’s revenues are now
sufficient to fund operating expenses and begin to generate a modest operating surplus in
anticipation of the large Wastewater Treatment Plant upgrade project. Long-term financial
projections are driven largely by the anticipated debt service payments related to the treatment
plant upgrades and solvency in the fund is dependent in part on successive rate increases to
fund the project. The current multi-year forecast assumes the local share of the project will be
$44 million with debt service payments beginning in FY 2012/13.

The resulting sewer rate will be $3.46 per hundred cubic feet (HCF), up from $3.20 in the
current year. For the average residential sewer customer the increase in the rate would result
in a sewer bill increase of about $23/year.

Budget Commentary:

Revenues: The recommended budget includes a sewer use rate increase of 8%. The rate
increase generates approximately $419,000 in additional revenues partially offset by reduced
consumption estimates for a net increase of $352,000 in sewer service revenues. Based on the
multi-year forecast for the Sewer Fund, including debt service requirements, the rate increase
is necessary to meet future funding requirements.

The downward trend in water consumption is mirrored in the Sewer Fund and translates to a
current year revenue shortfall in sewer use charges from combined Sewer customers and the
8th District of about $265,000. The fund will nevertheless end the year with an increase in
working capital as a result of less than budgeted expenditures.

Expenditures: Overall expenditures in the Sewer Fund increase by $141,352, or 2.3%.
Operating Expenditures in the Sewer Fund increase by $90,618, or 2.1%, while Non-
Operating expenditures decrease in the budget year by $50,734, or 2.7%.

The combined Personal Services and Employee Benefits objects provide a $77,391, or 3.1%,
increase and represent the salary and benefits of existing funded positions with no significant
adjustments.

The combined Purchased Services and Supplies objects have increased by $227, or 0%, with
no significant changes.



                                             H-14
                               SEWER SUMMARY

The increase in the Other category includes an increase of $19,000 for Nitrogen credits
compared to the amount budgeted in the current year. These credits allow for Manchester to
exceed Department of Environmental Protection limits for nitrogen levels in the sewer plant’s
discharge, which can only be reduced through large-scale plant upgrades. Credits are
purchased from communities with outputs below the limit.

Interfund Transfers total $977,858 in FY 2010/11. This includes a reduction of $59,696 in the
transfer to the MSIP fund consistent with the phase-in plan for the reallocation of MSIP costs
across funds. The Transfer to Capital Reserve of $200,000 will support the capital expenses
listed below:

•   $200,000 for the purchase of a dump truck in the Sewer Collection System division.




                                            H-15
                                     SEWER SUMMARY
                                                                                Manager's
                                   Collected     Adopted      Revised Estimate Recommended    Adopted
Revenues                           2008/09       2009/10          2009/10         2010/11     2010/11
Regular Sewer Service               4,372,246     4,954,278       4,764,381      5,307,050           -
Large Volume Sewer Service            894,585     1,012,773         936,997      1,035,571           -
Other Revenues                        541,873       503,478         472,145        484,078           -
Use of Net Assets                          -             -               -              -            -
TOTAL                              $5,808,704    $6,470,529      $6,173,523     $6,826,699           $0


                                                                Estimated    Manager's
                                   Expended      Adopted       Expenditures Recommended       Adopted
Expenditures by Object              2008/09      2009/10         2009/10       2010/11        2010/11
Personal Services                    1,577,985    1,623,442       1,616,387     1,656,085             -
Employee Benefits                      856,531      867,971         834,085       912,719             -
Purchased Services                   1,156,072    1,252,332       1,229,484     1,257,308             -
Supplies                               283,084      285,857         285,995       281,108             -
Equipment                                   -         9,500           9,500         3,500             -
Other                                  102,049      214,050         164,050       233,050             -
SUBTOTAL OPERATIONS                 $3,975,721   $4,253,152      $4,139,501    $4,343,770             $0

Employee Concessions                       $0            $0              $0        ($5,800)
Debt Service                         $930,504      $975,930        $975,930       $968,970           $0
Interfund Transfers                $1,079,882      $914,364        $914,364       $977,858           $0
SUBTOTAL NON-OPERATING             $2,010,386    $1,890,294      $1,890,294     $1,941,028           $0

TOTAL SEWER FUND                   $5,986,107    $6,143,446      $6,029,795     $6,284,798           $0


                                                                Estimated    Manager's
                                   Expended      Adopted       Expenditures Recommended       Adopted
Expenditures by Function            2008/09      2009/10         2009/10       2010/11        2010/11
Administration                         639,693      829,563         737,470       861,299             -
Waste Water Collection System          666,159      720,749         716,193       752,824             -
Pump Stations                           19,825       23,124          22,737        23,735             -
Sewer Treatment Plant                2,650,044    2,679,716       2,663,101     2,705,912             -
SUBTOTAL OPERATIONS                 $3,975,721   $4,253,152      $4,139,501    $4,343,770             $0

Employee Concessions                       $0            $0              $0        ($5,800)
Debt Service                          930,504       975,930         975,930        968,970           -
Interfund Transfers                $1,079,882      $914,364        $914,364       $977,858            $0
SUBTOTAL NON-OPERATING             $2,010,386    $1,890,294      $1,890,294     $1,941,028            $0

TOTAL SEWER FUND                   $5,986,107    $6,143,446      $6,029,795     $6,284,798           $0

Resulting Increase in Net Assets                                                  $541,901           $0




                                                    H-16
                                 SEWER SUMMARY

                                                                           Manager's
                               Collected    Adopted      Revised Estimate Recommended   Adopted
Revenue Detail                 2008/09      2009/10          2009/10         2010/11    2010/11
Regular Sewer Service           4,372,246    4,954,278       4,764,381      5,307,050
Eighth Utilities District         894,585    1,012,773         936,997      1,035,571
Interest and Lien Fees             82,584       68,000          80,000         81,000
Water Dept. Use Fee               279,501      277,200         277,200        277,200
Outlet Charges                     36,200       64,600          24,240         39,900
Sludge Disposal                    45,566       60,000          51,000         50,000
Laboratory Services                   -             -               -              -
Chargeable Repairs                 18,572       10,000          13,000         13,200
Review/Inspection                   4,341        5,100           9,000          9,000
Interest on Investments            10,649        8,000           3,200          3,200
Premium on Debt Sale                8,277           -            6,216             -
Rents and Leases                    4,000        4,000           4,000          4,000
Sales of Town Owned Property          -             -               -              -
Unclassified Revenue               46,424        2,000           2,000          2,000
Assessments                         5,759        4,578           2,289          4,578
Use of Net Assets                      -            -               -              -
TOTAL                           5,808,704    6,470,529       6,173,523      6,826,699         -



                                                                          FY2009/10
                                            Estimated                     Estimated
Eighth District Rate                        Discharge    Rate 100/HCF      Revenue

                                               417,569     $2.48/HCF        1,035,571

*HCF = hundred cubic feet




                                               H-17
                                    SEWER SUMMARY
ADMINISTRATION
                                Authorized     Authorized    Funded        Authorized     Funded
Full Time Positions              2008/09        2009/10      2009/10        2010/11       2010/11

General Section
Water/Sewer Administrator               0.50          0.50          0.50           0.50         0.50
Account Associate                       1.00          1.00          1.00           1.00         1.00
Senior Account Associate                1.00          1.00          1.00           1.00         1.00
Environmental Technician                0.50          0.50          0.50           0.50         0.50
Budget & Research Officer               0.15          0.15          0.15           0.15         0.15
Subtotal                                3.15          3.15          3.15           3.15         3.15


                                Authorized     Authorized    Funded        Authorized     Funded
Full Time Positions              2008/09        2009/10      2009/10        2010/11       2010/11

Field Maintenance Section
Field Maintenance Manager               0.50          0.50          0.50           0.50         0.50
Field Maintenance Supervisor            0.50          0.50          0.50           0.50         0.50
W&S Maint./Equip. Op. II                1.00          1.00          1.00           1.00         1.00
W&S Maint./Equip. Op. I                 5.00          5.00          5.00           5.00         5.00
Subtotal                                7.00          7.00          7.00           7.00         7.00



WASTE WATER COLLECTION SYSTEM
                                 Authorized    Authorized    Funded        Authorized     Funded
Full Time Positions               2008/09       2009/10      2009/10        2010/11       2010/11
Tech. Support & Proj. Manager           0.50          0.50         0.50            0.50         0.50
Wastewater Treatment Plant Supt.        1.00          1.00         1.00            1.00         1.00
Process Control Supervisor              1.00          1.00         1.00            1.00         1.00
Plant Operator                         10.00        10.00         10.00          10.00        10.00
Laboratory Director                     0.50          0.50         0.50            0.50         0.50
Chemist II                              0.50          0.50           -             0.50          -
Laboratory Chemist                      1.00          1.00         1.00            1.00         1.00
Administrative Secretary                1.00          1.00         1.00            1.00         1.00
Subtotal                               15.50        15.50         15.00          15.50        15.00

TOTAL REGULAR
EMPLOYEES                              25.65         25.65         25.15         25.65         25.15




                                                             Budgeted                     Budgeted
Part-Time/Temporary Staff                                     2009/10                      2010/11
Full Time Equivalents                                               0.50                         0.50




                                                   H-18
                        SEWER ADMINISTRATION

ADMINISTRATION

Description: The Administration section is responsible for the direct supervision and policy
guidance, clerical, and accounting functions for all sections of the Sewer Department
responsible for providing sewer service to the Town. The Administrative Section includes the
costs associated with all billing, collection, and customer service functions. Contractual
services and Commodities expenditures are split between the Water and Sewer Funds - 60%
Water and 40% Sewer.


CUSTOMER SERVICE

Description: The Customer Service function consists of billing services for customers
connected to the sewer system, maintenance of records of billings, meter records, meter
installation and repair, meter reading, collection of outstanding accounts receivable, and
cross-connection inspection.




                                           H-19
                                    SEWER ADMINISTRATION


                                                                 Estimated    Manager's
                                     Expended      Adopted      Expenditures Recommended     Adopted
Expenditures by Object                2008/09      2009/10        2009/10       2010/11      2010/11
Personal Services                        193,403      196,284        194,307       199,130
Employee Benefits                        199,724      239,363        219,948       244,140
Purchased Services                       112,678      145,053        124,207       148,794
Supplies                                  31,839       25,313         25,458        32,685
Equipment                                      -        9,500          9,500         3,500
Miscellaneous                            102,049      164,050        164,050       183,050
Interfund Transfers                    1,079,882      914,364        914,364       977,858
Contingency                                    -       50,000              -        50,000
Debt Service                             930,504      975,930        975,930       968,970
TOTAL                                 $2,650,079   $2,719,857     $2,627,764    $2,808,127         $0




                                                                 Estimated    Manager's
                                     Expended      Adopted      Expenditures Recommended     Adopted
Expenditures by Function              2008/09      2009/10        2009/10       2010/11      2010/11
General                                  511,303      644,987        601,375       668,555
Customer Service                         128,390      134,576        136,095       142,744
Contingency                                    -       50,000              -        50,000
Interfund Transfers                    1,079,882      914,364        914,364       977,858
Debt Service                             930,504      975,930        975,930       968,970
TOTAL                                 $2,650,079   $2,719,857     $2,627,764    $2,808,127         $0




INTERFUND TRANSFERS
                                                                 Estimated    Manager's
                                     Expended      Adopted      Expenditures Recommended     Adopted
                                      2008/09      2009/10        2009/10       2010/11      2010/11
Transfer to MSIP                         248,625     185,692         185,692       125,996
Transfer to Reserve                      232,100      95,000          95,000       200,000
Transfer to General Fund                  97,705     101,125         101,125       104,159
Transfer for Engineering Services        388,548     418,318         418,318       433,587
Transfer to Info Services                 92,020      93,345          93,345        93,232
Transfer to Info Services LP              20,884      20,884          20,884        20,884
TOTAL                                 $1,079,882    $914,364        $914,364      $977,858         $0




                                                    H-20
                  SEWER - WASTEWATER COLLECTION

This unit is responsible for the maintenance and repair of the 156 miles of sanitary sewer lines, 2,380
manholes and 8 siphon chambers, which comprise the collection system. The work performed fluctuates by
season and between sewer line maintenance, manhole maintenance, new manhole installation, sewer main
repairs, maintenance of easements, and maintenance of equipment.


                                                            Estimated    Manager's
                              Expended         Adopted     Expenditures Recommended          Adopted
Expenditures by Object         2008/09         2009/10       2009/10       2010/11           2010/11
Personal Services                439,490         457,343        452,175       465,323
Employee Benefits                179,342         205,761        206,273       226,526
Purchased Services                23,554          21,151         21,151        25,962
Supplies                          23,773          36,494         36,594        35,013
Equipment                              -               -              -             -
TOTAL                           $666,159        $720,749      $716,193       $752,824                $0




                                                            Estimated    Manager's
                              Expended         Adopted     Expenditures Recommended          Adopted
Expenditures by Function       2008/09         2009/10       2009/10       2010/11           2010/11
General                          649,777         697,727        693,071       729,578
Maint./Sewer Lines                12,119          14,816         14,816        15,280
Maint./Manholes                    4,263           8,206          8,306         7,966
TOTAL                           $666,159        $720,749      $716,193       $752,824                $0




                                                  H-21
                         SEWER - PUMPING STATIONS
The Sewer Pumping Stations function includes the costs associated with the collection of raw sewage from
areas inaccessible to gravity sewer and the pumping of raw sewage to the Waste Water Plant for treatment.
These costs include the operation, by Waste Water Plant personnel, of the four (4) Town-owned pump
stations at Ridgewood Street, Love Lane, J. C. Penney off Tolland Turnpike for the Buckland Industrial
Park, and the pump station on Birch Mountain Road. Sewage Treatment Plant personnel also operate and
maintain the privately-owned pump station at Fountain Village through a developer's agreement. The
Town is fully-reimbursed for the expenses at this station.


                                                       Estimated   Manager's
                             Expended        Adopted Expenditures Recommended                Adopted
Expenditures by Object        2008/09        2009/10    2009/10      2010/11                 2010/11
Purchased Services               19,808         22,374      21,987       22,985
Supplies                             17            750         750          750
TOTAL                           $19,825        $23,124     $22,737      $23,735                      $0




                                                   H-22
                       SEWER - SEWAGE TREATMENT PLANT
Description:
The 15 member plant staff is responsible for the operation and maintenance of the Waste Water Treatment Plant to
insure the adequate treatment of approximately 6.75 million gallons per day of raw sewage. The treated plant effluent
must meet the standards of our N.P.D.E.S. (National Pollution Discharge Elimination System) permit by the
Connecticut Department of Environmental Protection.

                                                                      Estimated    Manager's
                                     Expended          Adopted       Expenditures Recommended             Adopted
Expenditures by Object                2008/09          2009/10         2009/10       2010/11              2010/11
Personal Services                        945,092          969,815         969,905       991,632
Employee Benefits                        477,465          422,847         407,864       442,053
Purchased Services                     1,000,032        1,063,754       1,062,139     1,059,567
Supplies                                 227,455          223,300         223,193       212,660
Equipment                                      -                -               -             -
TOTAL                                 $2,650,044       $2,679,716      $2,663,101    $2,705,912                    $0




                                                                      Estimated    Manager's
                                     Expended          Adopted       Expenditures Recommended             Adopted
Expenditures by Function              2008/09          2009/10         2009/10       2010/11              2010/11
General                                1,354,897        1,315,635       1,299,412     1,340,041
Treatment                              1,145,527        1,208,533       1,207,796     1,200,306
Laboratory                               149,620          155,548         155,893       165,565
TOTAL                                 $2,650,044       $2,679,716      $2,663,101    $2,705,912                    $0




                                                         H-23
                  SANITATION

                     Section I




The total change in Sanitation Fund expenditures in FY
2010/11 is a decrease of $971,242 or -12.4% compared to
the current year adopted budget.
                      SANITATION FUND SUMMARY

Description:

The Sanitation Department is responsible for overseeing the collection and disposal of
residential refuse and recyclable materials, the operation of the Manchester landfill, the
composting of leaves and marketing of the end product, and the collection of household
hazardous wastes through the Capital Region East Operating Committee (CREOC). As an
enterprise fund, all activities of the Sanitation Department are entirely funded through user
fees, interest earnings, sales, and regional rebate programs. The Sanitation Department also
administers the reimbursement for refuse collection to condominium owners.

Budget Commentary:

Revenues

Landfill tip fee revenues in the current year were based on the fee schedule revisions adopted
by the Board of Directors in July 2007 that provide the General Manager with the discretion
to adjust rates within a 10% range. The economic downturn has had a significant impact on
tonnage rates received at the landfill. Budgeted Tip Fee revenues were adjusted accordingly
in the current year and are projected to end the year close to the budgeted amount. As is the
case in other funds, interest earnings are well below budget in the Sanitation Fund.

Although an economic recovery would be expected to generate additional tonnage received at
the landfill, the FY 2010/11 budget is based upon Tip Fee revenues remaining flat. A reduced
amount of Net Assets is proposed for FY 2010/11, largely as a result of a reduced capital
transfer request.

Consistent with goals to increase recycling, a new subscription fee for households that use
more than one refuse cart is being contemplated. The additional revenue that would be
generated from that fee has not been incorporated into this budget.

Expenditures

Total expenditures in the 2010/11 Recommended Budget for Sanitation decrease by
$971,242, or -12.4%. Sanitation operations decrease by $14,204, or -0.2%.

The combined Personal Services and Employee Benefits objects provide a $40,217 or 3.4%
increase, and represent salaries and benefits of existing funded positions, with no significant
adjustments.

The combined Purchased Services and Supplies objects have decreased by $50,771 or
-1.1%, with the following significant adjustments to individual accounts:

•   An addition of $59,040 to pay for an expanded bagged leaf collection program. The
    additional demand for bagged leaf collection is anticipated to result from the elimination
    of the curbside leaf vacuuming program in the Public Works-Field Services.

•   An increase of $9,000 to pay for increased cost of a larger size leaf bag. The Town will
                                              I-1
                       SANITATION FUND SUMMARY

    now offer two sizes of leaf bags for sale. The expense is offset by a corresponding
    revenue from sales.

•   A reduction of $65,000 in the cost of processing brush and yard waste as a result of the
    new contract.

•   An addition of $31,000 to pay for the cost of compliance with new EPA air quality testing
    and reporting requirements.

•   A decrease of $93,300 in estimated tip fees paid to CRRA. Of this amount $6,900 is
    attributable to a reduction in tonnage of refuse delivered to CRRA from the curbside
    program. The other $86,400 is a credit to the Town that is based on tonnage delivered in
    the current year. Member towns had the option of either taking a $6/ton credit off the
    $69/ton tip fee in the current year, or paying the $69/ton tip fee and deferring the credit
    until FY 2010/11. Since the Town adopted budget for the current year was based on a
    $69/ton tip fee, the option to defer the credit until FY 2010/11 was chosen.

•   An increase of $17,724 to pay for the indexed per unit curbside collection contract.

Interfund Transfers total $971,801 in FY 2010/11 and include a reduction of $39,943 in the
Transfer to MSIP consistent with the phased plan to reallocate MSIP costs across funds. The
Transfer to Capital Reserve consists of the following:

•   A $300,000 contribution to the heavy equipment replacement reserve account.

•   A $230,000 allotment for expansion and reconfiguration of the leaf composting area at the
    landfill.


Status of Goals FY 2009/10

    1. Implement the new curbside refuse and recycling collection contract. The
       contract was bid and awarded. The contract is in place and the new program is in
       effect.

Goals FY 2010/11

    1. Complete reconfiguration of transfer area and scale-house.

    2. Expand recycling in schools.




                                               I-2
                                 SANITATION SUMMARY
                                                               Revised      Manager's
                                 Collected      Adopted        Estimate    Recommended     Adopted
Revenues                         2008/09        2009/10        2009/10        2010/11      2010/11
Permits                              136,793       166,880         129,750       129,750
Tipping Fees                       5,200,522     5,484,672      5,470,000      5,470,000
Interest on Investments                77,529       96,000          12,760        12,760
Sewer Sludge Disposal                330,000       330,000         330,000       330,000
Other                                234,530       218,500         231,802       232,840
Use of Net Assets                         -      1,550,284      1,455,061        699,744
TOTAL                             $5,979,374    $7,846,336     $7,629,373     $6,875,094         $0




                                                              Estimated    Manager's
                                 Expended       Adopted      Expenditures Recommended      Adopted
Expenditures by Object            2008/09       2009/10        2009/10       2010/11       2010/11
Personal Services                     748,080      860,734        816,961       879,862
Employee Benefits                     261,093      320,311        285,344       341,400
Purchased Services                  3,897,175    4,291,897      4,233,674     4,224,881
Supplies                              330,127      363,405        363,405       379,650
Equipment                                 847        1,150          1,150             -
Employee Concessions                        -            -              -        (2,500)
Contingency                                 -       80,000              -        80,000
SUBTOTAL OPERATING                  5,237,322    5,917,497      5,700,534     5,903,293          $0

Debt Service                               -             -              -             -
Interfund Transfers                2,957,366     1,928,839      1,928,839       971,801
SUBTOTAL NON-OPERATING            $2,957,366    $1,928,839     $1,928,839      $971,801          $0

TOTAL SANITATION FUND             $8,194,688    $7,846,336     $7,629,373     $6,875,094         $0



                                                              Estimated    Manager's
                                 Expended       Adopted      Expenditures Recommended      Adopted
Expenditures by Function          2008/09       2009/10        2009/10       2010/11       2010/11
Administration                      3,587,069    2,699,918      2,615,521     1,777,719
Curbside Collection & Disposal      3,290,872    3,575,668      3,519,000     3,555,132
Landfill Operations                 1,026,404    1,207,921      1,132,023     1,227,914
Recycling                             247,076      306,250        306,250       257,750
Hazardous Wastes                       43,267       56,579         56,579        56,579
TOTAL                              $8,194,688   $7,846,336     $7,629,373    $6,875,094          $0




                                                I-3
                                   SANITATION SUMMARY
                                   Authorized     Authorized     Funded        Authorized     Funded
Full Time Positions                 2008/09        2009/10       2009/10        2010/11       2010/11
Director of Operations                     0.50           0.50          -              0.50          -
Superintendent of Field Services           0.25           0.25         0.25            0.25         0.25
Director of Public Works                   0.15           0.15         0.15            0.15         0.15
Budget & Research Officer                  0.20           0.20         0.20            0.20         0.20
Environmental Services Manager             1.00           1.00         1.00            1.00         1.00
Working Foreman                            1.00           1.00         1.00            1.00         1.00
Work Coordinator                           1.00           1.00         1.00            1.00         1.00
Senior Account Associate                   1.50           1.50         1.50            1.50         1.50
Maintainer II                              3.00           3.00         3.00            3.00         3.00
Clerical Assistant                         2.00           2.00         2.00            2.00         2.00
Maintainer III                             1.00           1.00         1.00            1.00         1.00
Mechanic II                                 -             1.00         1.00            1.00         1.00
Total                                     11.60         12.60         12.10          12.60        12.10




                                                                 Budgeted                     Budgeted
Part-Time/Temporary Staff                                         2009/10                      2010/11
PT/Seasonal Laborer                                                     0.30                          -
Quality of Life Officer                                                 1.00                         1.00
Transfer Station Attendants                                             1.20                         1.20
Clerical                                                                0.50                         1.00
                                                                        3.00                         3.20




                                                   I-4
                               SANITATION ADMINISTRATION
Description:
Administration includes funds for supervision and planning of the entire Sanitation Fund, insurance costs, and
contributions to the Sanitation Reserve Fund for capital projects, and equipment.

                                                                         Estimated    Manager's
                                         Expensed          Adopted      Expenditures Recommended            Adopted
Expenditures by Object                    2008/09          2009/10        2009/10       2010/11             2010/11
Personal Services                            222,135          243,494        243,393       247,825
Employee Benefits                             68,775           83,595         80,854        86,753
Purchased Services                           331,416          356,690        355,135       387,690
Supplies                                       6,530            6,150          6,150         6,150
Equipment                                        847            1,150          1,150             -
Contingency                                        -           80,000              -        80,000
Interfund Transfers                        2,957,366        1,928,839      1,928,839       971,801
Employee Concessions                               -                -              -        (2,500)
Debt Service                                       -                -              -             -
TOTAL                                     $3,587,069       $2,699,918     $2,615,521    $1,777,719                $0




INTERFUND TRANSFERS
                                                                         Estimated    Manager's
                                         Expensed          Adopted      Expenditures Recommended            Adopted
                                          2008/09          2009/10        2009/10       2010/11             2010/11
Transfer to MSIP                             324,112          286,118        286,118       246,175
Transfer to Reserve                        2,450,000        1,450,000      1,450,000       530,000
Transfer to General Fund                      89,714           92,854         92,854        95,872
Transfer to Info Systems                      93,540           99,867         99,867        99,754
TOTAL INTERFUND TRANSFERS                 $2,957,366       $1,928,839     $1,928,839      $971,801                $0




                                                          I-5
           SANITATION - CURBSIDE COLLECTION & DISPOSAL
Description:
The Refuse Collection function includes funds for contracted curbside collection of municipal solid waste, yard waste
and recycling, Town building collection and waste disposal at CRRA. Funds are also included for all reimbursements
to condominiums and apartments (prior to FY 2004/05, reimbursements were distributed across the Refuse Collection
and Recycling divisions).

                                                                      Estimated    Manager's
                                     Expended          Adopted       Expenditures Recommended             Adopted
Expenditures by Object                2008/09          2009/10         2009/10       2010/11              2010/11
Personal Services                              -                -               -             -
Employee Benefits                               -               -               -             -
Purchased Services                      3,290,872       3,575,668       3,519,000     3,555,132
Supplies                                       -                -              -             -
TOTAL                                  $3,290,872      $3,575,668      $3,519,000    $3,555,132                    $0




                                                         I-6
                        SANITATION - LANDFILL OPERATIONS
Description:
The Refuse Disposal function includes funds for operation of the landfill, the composting facility, and cover and
closure of portions of the landfill as they are filled to capacity. Funds to pay for the cost of final closure and post-
closure obligations have been set aside in reserve.

                                                                          Estimated    Manager's
                                       Expended           Adopted        Expenditures Recommended              Adopted
Expenditures by Object                  2008/09           2009/10          2009/10       2010/11               2010/11
Personal Services                          525,945           617,240          573,568       632,037
Employee Benefits                          192,318           236,716          204,490       254,647
Purchased Services                          23,271            35,460           35,460        22,980
Supplies                                   284,870           318,505          318,505       318,250
TOTAL                                   $1,026,404        $1,207,921       $1,132,023    $1,227,914                        $0




                                                             I-7
                                   SANITATION RECYCLING
Description:
The Recycling function includes funds for the recycling of certain wastes at the landfill and transfer area, and the
purchase of paper leaf bags. The cost of curbside recyclables collection and the rebate for recycling have been moved
to the Refuse Collection section of the Sanitation budget.

                                                                      Estimated    Manager's
                                     Expended          Adopted       Expenditures Recommended             Adopted
Expenditures by Object                2008/09          2009/10         2009/10       2010/11              2010/11
Personal Services                              -                -               -             -
Employee Benefits                              -                -               -             -
Purchased Services                       208,349          267,500         267,500       202,500
Supplies                                  38,727           38,750          38,750        55,250
TOTAL                                   $247,076         $306,250        $306,250      $257,750                    $0




                                                          I-8
                         SANITATION - HAZARDOUS WASTES
Description:
The Hazardous Waste function includes funding for the CREOC Household Hazardous Waste Collection ten times per
year. Costs are assessed per capita for CREOC operations and per user for waste collection.

                                                                  Estimated    Manager's
                                   Expended        Adopted       Expenditures Recommended          Adopted
Expenditures by Object              2008/09        2009/10         2009/10       2010/11           2010/11
Personal Services                           -               -               -             -
Employee Benefits                            -              -               -             -
Purchased Services                      43,267         56,579          56,579        56,579
Supplies                                    -               -              -             -
TOTAL                                  $43,267        $56,579         $56,579       $56,579                $0




                                                       I-9
                   CAPITAL PROJECTS

                          Section J



Capital projects include major nonrecurring improvements to the
physical plan of the Town. Recurring replacement of major
equipment, including vehicles, is also budgeted under Capital
Projects.

The Capital Improvement Plan is developed from an initial body
of requests that are submitted by department staff early in the
budget process. Management staff then works with the
departments to amend the plan for continuity and feasibility.
Decisions regarding which projects are to receive funding are
only made for the budgeted year. The six year plan includes all
requests submitted by departments.
                                       CAPITAL PROJECTS
The following lists the capital items proposed for funding in FY 2010/11 by functional area, as well as their
sources of funding.

General Purpose

Sources                                                            Amount
 General Fund FY 2010/11 Contribution                                 778,000
 Use of LoCIP Unprogrammed                                            750,000
Total Sources                                                       1,528,000


Uses                                                               Amount
 2004 DPW Equipment Lease Purchase Payment                             98,000
 Equipment and Vehicle Replacement Program                            470,000
 Facilities Maintenance Program                                       150,000
 Swimming Pools Major Maintenance Program                              30,000
 Outdoor Recreation Courts Upgrades                                    30,000
 Sidewalk Replacement- Green Manor Neighborhood                       355,000
 Drainage Improvements- Woodland St/Chapel Hill/Hilliard              215,000
 Storm Drainage Replacement- Seaman Circle & Bunce Dr.                140,000
 Repairs to North Main St. Bridge Outlet                               40,000
Total Uses                                                          1,528,000


If available, the Use of Unallocated Reserves will also be recommended for the following projects:
  Re-sod High School Football/Soccer Field Turf                      75,000
  Gas Tank Replacement at Police Department                         125,000
Use of Unallocated Reserves                                         200,000

Fire/Rescue/EMS

Sources                                                            Amount
 Fire Fund FY 2010/11 Contribution                                    75,500
 State/Federal Aid                                                    50,000
Total Sources                                                        125,500


Uses                                                               Amount
 Thermal Imaging Camera Replacement                                   11,500
 LifePak-15 Cardiac Monitor Replacement                               31,000
 Assistant Fire Chief Vehicle Replacement                             33,000
 Environmental Sanitizing System                                      50,000
Total Uses                                                           125,500




                                                        J-1
                                   CAPITAL PROJECTS

Water

Sources                                                Amount
 Water Fund FY 2010/11 Contribution                      361,000
 Reallocation of Reserves                                115,000
Total Sources                                            476,000

Uses                                                   Amount
 Globe Hollow Water Treatment Plant Paving                85,000
 Tank Painting                                           100,000
 Water Meter Annual Purchase                              66,000
 Dump Truck Replacement- Transmission & Distribution     160,000
 New State Road Disinfection Conversion                   35,000
 Globe Hollow Administration Upgrade                      30,000
Total Uses                                               476,000




Sewer

Sources                                                Amount
 Sewer Fund FY 2010/11 Contribution                      200,000
 Reallocation of Reserves                                 20,000
Total Sources                                            220,000


Uses                                                   Amount
Heavy Equipment- Sewer Line Maintenance                  200,000
Globe Hollow Administration Upgrade                       20,000
Total Uses                                               220,000




Sanitation

Sources                                                Amount
 Sanitation Fund FY 2010/11 Contribution                 530,000
Total Sources                                            530,000


Uses                                                   Amount
 Equipment Replacement                                   300,000
 Composting Area Expansion                               230,000
Total Uses                                               530,000


                                                 J-2
                                     CAPITAL PROJECTS


Information Systems

Sources                                                    Amount
 I.S. Fund FY 2010/11 Contribution                           110,000
 Use of Unallocated Reserves                                  98,340
Total Sources                                                208,340


Uses                                                       Amount
 Personal Computer Replacement                                50,000
 Server Replacement                                           30,000
 Switch Replacement                                           15,000
 Information Systems Network and Security Upgrades            15,000
 E-Mail System Conversion                                     98,340
Total Uses                                                   208,340


Total Recommended Capital Expenditures                     3,087,840




                                                     J-3
APPENDICES

 Section K
Appendix                                                        Page

Description of the Town of Manchester                           K-1

General Statistics and Demographics of the Town of Manchester   K-3

Budget Process and Policies                                     K-5

Capital Improvement Policies                                    K-13

Debt Policy                                                     K-14

Statement of Debt Limitation                                    K-15

Investment of Funds                                             K-16

Description of Funds Subject to Appropriation                   K-17

Basis of Budgeting                                              K-18

Glossary of Terms                                               K-19
Description of the Town of Manchester




The Town of Manchester covers 27.2 square miles in the Connecticut River Valley nine miles
east of Hartford, Connecticut’s capitol city. It was settled by English colonists in 1672 and
incorporated as a Town in 1823. Manchester is located in the eastern Harford suburbs, but is a
small city in its own right. It has a strong and diverse economy based on industrial, service, and
commercial establishments. Its industrial sector includes a significant cluster of manufacturing
companies involved in metal and plastics molding, machining, and finishing; a strong logistics
and distribution presence; a large health services segment, and a large retail sector. The
community has a strong local office market and significant financial service establishments as
well.

Local manufacturing industries include Unison Aerospace, Timkin, Phalo/CDT, Vision
Technologies, ABA Tool, Allied Printing Services, and W.E. Andrews. Major warehouse and
distribution operations include the J.C. Penney Company Regional Fulfillment Center, Hartford
Distributors, and Raymour and Flanagan’s regional distribution operation.

Manchester also has the largest number of retail establishments in the eastern Hartford market.
The Buckland Hills area of Manchester, located adjacent to interstate 84, is one of the largest
concentrations of retail shopping and service activity in the northeast. The area includes over 2.5
million square feet of occupied business space. It is anchored by the 1.1 million square foot

                                           K-1
Pavilions at Buckland Hills regional shopping mall whose major tenants include Macy’s, Dick’s
Sporting Goods, Barnes and Noble, Sears, and J.C. Penney. Other retail tenants in the Buckland
Hills area include Home Depot, Sam’s Warehouse Club, Wal-Mart, Borders Books and Music,
the Christmas Tree Shops. A multi-screen movie theater, five hotels and a dozen restaurants are
located in the area.

While Buckland Hills serves a large regional market in eastern Connecticut, Manchester also has
several community shopping centers throughout the Town serving a more localized market, as
well as a historic downtown central business district.

Two major interstate highways run through the community: Interstate 84 (New York, Hartford,
Boston) and I-384 (Hartford and Providence) join eastern Manchester. They are connected to
interstate I-91 (New Haven, Hartford, Montreal) but the 19-mile I-291 expressway. Bradley
International Airport is less than a 20-minute drive from Manchester. Passenger rail is available
on Amtrak at Hartford’s Union Station, and there is still an active freight rail line from
Manchester west to the main North/South lines in Hartford.

In addition to its location and service advantages, Manchester’s housing market contributes to its
vitality and economic success. There are a variety of housing types in a variety of settings, from
early 19th century neighborhoods around the central business district to streetcar suburbs of the
1930s to post-WWII housing and modern estate type subdivisions. Manchester has 24,256
housing units according to the 2000 census, and of these 47% are owner occupied. The rental
housing stock also provides a range of housing opportunities from historic duplex houses to
converted mill apartments to luxury apartments along the interstate.

Manchester continues to encourage industrial and commercial growth through a combination of
judicious use of tax incentives and expedited permitting and development and review
procedures. The Town is aggressive in assisting new development, but also in pursuing
redevelopment and revitalization in its older commercial and industrial areas and its historic
neighborhoods.




                                           K-2
General Statistics and Demographics of the Town of Manchester

                                                            1980                   1990                    2000                   2009
Town Population ………………….. 49,761                                                  51,618                 54,740                 57,640
Median Age ………………………..                                        32.6                   34.5                    36.5                   38.0
Number of Housing Units ………… 18,805                                               21,704                 24,256                 24,138
School Enrollment ………………… 8,594                                                    6,675                   7,706                  7,906
Median household income (Town)…                                                 $40,290                $49,414                $62,281
Median household income (State).....                                            $41,721                $53,935                $68,055
Percent below Poverty level (Town)                                                  3.9%                   8.0%

Percent below Poverty level (State)                                                 6.8%                   7.9%

Area in square miles ............………………………………………………………..                                                                            27.2

Miles of streets …………………………………………….........................................216.9

Number of streetlights ..................................................................................................4,674

Miles of sanitary sewers ..................................................................................................180

Miles of water mains .......................................................................................................240

Schools ..............................................................................................................................15

Fire Stations ........................................................................................................................5

Landfills ..............................................................................................................................1

Water treatment facilities ....................................................................................................1

Wastewater treatment facilities ...........................................................................................1

Libraries ..............................................................................................................................2

Senior centers ......................................................................................................................1

Recreational centers ............................................................................................................3

Parks ....................................................................................................................................8

Swimming pools .................................................................................................................8

Tennis/handball/racquetball courts ...................................................................................19

                                                                  K-3
General Statistics and Demographics, continued

Major Employers as of August, 2008

                  Name                                      Business                Estimated
                                                                                     No. of
                                                                                    Employees
Town of Manchester (Including
                                        Local government/BOE                               1,696
Board of Ed)
Smiths Aerospace Components             Sheet metalwork                                    1,208
J.C. Penney Catalog Logistics Center    Distribution center                                1,200
Eastern CT Health Network               Management services                                1,200
Journal Publishing Company, Inc.        Newspapers                                          560
Manchester Health Care, Inc.            Medical offices                                     500
Wal Mart Stores                         General merchandise                                 400
Cox Communications, Inc.                Cable and other paid televisions services           375
Allied Printing                         Printing services                                   331
Teleflex, Inc.                          Plating & polishing                                 322


Top Ten Taxpayers for Grand List of October 1, 2009

                    Names                           Nature of Accounts         Net Assessment
Pavilions at Buckland Hills, LLC, Et. Al.         Buckland Hills Mall        $135,925,850
Northland Pavilions, LLC                          Apartment Complex          $65,849,860
JC Penney Properties                              Retail & Warehousing       $58,401,850
CT Light and Power Co.                            Utility                    $52,260,050
Manchester Developers LLC, Buckland               Apartment Complexes        $40,867,060
Developers, LLC
Gateway Lauren, LLC                               Shopping Center            $28,930,370
Plaza at Buckland Hills LLC                       Shopping Centers           $27,708,240
Manchester Tolland Development Co.                Apartment Complex          $26,143,360
TGM Waterford LLC                                 Apartment Complex          $24,698,050
Manchester Tarragon LLC                           Apartment Complex          $24,121,090




                                            K-4
Budget Process and Calendar

Overview of Budget Process:

The Budget is prepared in accordance with Chapter 5 of the Town of Manchester Charter as
amended most recently in 2008 and the Special Acts of the Connecticut General Assembly, 1974.
The budget process, as guided by the Town Charter is as follows:

1. By February 14 of each year, the Board of Education and all departments must submit their
   budget requests to the General Manager.

2. The General Manager submits a recommended budget to the Board of Directors by March 13.

3. A public hearing on the budget recommended by the General Manager is held no later than
   March 23.

4. The Board of Directors adopts a budget no later than April 17.

5. Not later than 10 days following budget adoption, if a petition is signed by over 7% of
   Manchester registered voters, then a referendum will be held within 35 days of the budget
   adoption to accept or reject the budget.

6. If a referendum is held and the budget is rejected, with at least 15% voter turnout, then the
   Board of Directors shall revise the adopted budget.

7. The new fiscal year begins on July 1.




                                           K-5
Calendar for the Fiscal Year 2010/11 Budget Process:

March 2, 2010       General Manager’s Proposed Budget submitted to Board of Directors

March 3, 2010       Board of Directors budget workshop

March 6, 2010       Board of Directors budget workshop

March 10, 2010      Public Hearing on budget

March 16, 2010      Board of Directors budget workshop

March 18, 2010      Board of Directors budget workshop

March 23, 2010      Board of Directors budget workshop

March 25, 2010      Board of Directors budget workshop

April 13, 2010      Budget adoption by Board of Directors

April 23, 2010      Deadline for budget referendum petition




                                       K-6
Budget Preparation and Adoption:

The Budget is prepared in accordance with sections of Section 3-13 and Chapter 5 of the Town of
Manchester Charter and Special Acts of the Connecticut General Assembly, 1974.

       Sec. 5-2(a). Preparation.

       The General Manager shall prepare and, not less than one hundred and ten (110) days
       prior to the beginning of each fiscal year, shall submit to the Board of Directors a
       tentative budget for the ensuing fiscal year and an explanatory budget message. Such
       tentative budget shall, where possible, include a statement of receipts during the last
       completed fiscal year, the receipts for the first six (6) months of the current fiscal year, an
       estimation of receipts for the entire fiscal year and an estimation of receipts during the
       ensuing fiscal year, all itemized in accordance with a classification approved by the
       Board of Directors. Such budget shall also, where possible, include a statement of the
       expenditures during the completed fiscal year, the expenditures during the six (6) months
       of the current fiscal year, an estimation of the expenditures for the entire current year, the
       appropriations requested and the recommendations of the General Manager, as itemized
       by departments and in accordance with a classification by object of expenditure approved
       by the Board of Directors. Said budget message shall state the reason for any material
       increase or decrease in the estimate for the coming year of any item of receipts or
       expenditures from that for the current fiscal year. The Board of Education and each
       office, department and agency of the Town which requires an appropriation shall, not
       later than February 14 of each year, submit to the General Manager a request for an
       appropriation for the ensuing year in accordance with a form prescribed by the General
       Manager and shall furnish the General Manager with such further information as to
       receipts and expenditures as he shall require. The request for an appropriation filed by the
       Board of Education with the General Manager shall be accompanied by a copy thereof
       for each member of the Board of Directors, and within fifteen (15) days after said filing,
       the General Manager shall call and attend a joint meeting of the two (2) Boards for the
       purpose of discussing the appropriation request of the Board of Education and the
       recommendations of the General Manager. After such discussion said joint meeting shall
       adjourn to a date not later than three (3) days before the General Manager submits his
       tentative budget to the Board of Directors in order to permit further discussion to be had
       on any decrease proposed or to be proposed by the General Manager in the appropriation
       request of the Board of Education. The Chairman of the Board of Education may at any
       time sign and file with the General Manager a written waiver dispensing with said
       adjourned joint meeting.

       Sec. 5-3. Publication.
       The budget and budget message and all supporting data shall be a public record in the
       office of the General Manager and shall be open to inspection at any reasonable time by
       any elector or taxpayer. The General Manager shall cause a summary of the tentative
       budget and budget message to be advertised in the same manner as provided for giving
       notice of a public hearing in § 3-8 of this Charter. The third such advertisement of the
       tentative budget and budget message shall appear not less than one hundred and five
       (105) days prior to the beginning of the ensuing fiscal year.

                                            K-7
Sec. 5-4. Public hearings.
The Board of Directors shall hold a public hearing not less than one hundred (100) days
prior to the beginning of the fiscal year at which any elector or taxpayer may have an
opportunity to be heard. The Board of Directors shall determine the date of the hearing
and shall cause a notice of the hearing to be published in a newspaper having a general
circulation in the Town not less than three (3) times and not less than five (5) days prior
to the date of the hearing. The hearing may be adjourned from time to time by the Board
of Directors as it shall deem necessary.

Sec. 5-5. Consideration by the Board.
After the conclusion of the public hearing the Board of Directors shall continue its
consideration of the tentative budget. The Board of Directors may revise any of the
estimates of receipts or of expenditures for the ensuing fiscal year except that before
inserting any new item of expenditure or increasing any item of expenditure either over
the amount requested by any department or recommended by the General Manager,
whichever amount shall be greater, it must call another public hearing, giving notice of
such hearing in the same manner as provided for giving notice of a public hearing in § 3-
8 of this Charter. The notice of such hearing shall state the nature of the proposed
additions or increases.

Sec. 5-6. Adoption.
The final budget shall be adopted by the Board of Directors not less than seventy-five
(75) days prior to the beginning of the fiscal year. Should the Board of Directors take no
final action to adopt the budget on or before the forty-fifth day prior to the beginning of
the ensuing fiscal year, the tentative budget submitted by the General Manager shall be
deemed to have been finally adopted by the Board of Directors, and it shall be the legal
budget of the Town for the fiscal year ensuing, unless a petition for a budget referendum
shall be filed and certified in accordance with § 3-13.

Sec. 5-7. Certification.
A copy of the budget as finally adopted shall be certified by the General Manager and
recorded in a book kept for that purpose in the office of the Town Clerk. From the date of
the beginning of the fiscal year the several amounts stated in the budget as proposed
expenditures shall be and become appropriated to the several objects and purposes therein
named.

Sec. 5-11. Expenditure prohibited.
No officer, employee, department or agency of the Town shall expend or contract to
expend any money in excess of the amount appropriated for that office or department and
for that general classification of expenditure. Any contract made in violation of this
provision shall be null and void.

Sec. 5-11(a). Appropriation of gifts or other aid.
Any gift, contribution, income from trust funds, or other aid or income from any private
source or from the federal or state governments, which is carried upon the records of the
Town or is received after July 1, 1968, shall be entered upon the records of the General
Fund in a manner recommended by the General Manager and approved by the Board of


                                    K-8
     Directors. When so recorded, such amounts shall be deemed to be appropriated to the
     purposes of such gift, contribution or other aid or income.

     Sec. 5-12. Lapse of appropriation.
     All appropriations shall lapse at the end of the fiscal year to the extent that they shall not
     have been expended or lawfully encumbered excepting any funds appropriated to a
     reserve fund for capital and nonrecurring expenditures as authorized by Chapter 108 of
     the General Statutes and excepting any funds appropriated under the provisions of § 5-
     11(a) of this Charter.


Budget Referendum

     Sec. 3-13. Petition for budget referendum.

     If, not later than ten days after adoption of the budget in accordance with § 5-6, a petition
     signed by not less than seven percent of the electors of the Town, as determined from the
     latest official lists of the Registrars of Voters, is filed with the Town Clerk, to reject the
     budget adopted by the Board of Directors, the Town Clerk shall, within ten days
     thereafter, fix the day and place of a special Town election to vote on the petition to reject
     the adopted budget, and certify the same to the General Manager, and such election shall
     be called and held in accordance with the provisions of the General Statutes and this
     Charter for calling and holding a Town election. The day of such special election shall be
     not more than 35 days after the date of adoption of the budget.

     The petition for budget referendum shall be in substantially the following form and shall
     be approved by the Town Clerk in accordance with section 79 of the General Statutes
     before circulation:

     WARNING: ALL SIGNATURES SHALL BE IN INK OR INDELIBLE PENCIL
     We, the undersigned electors of the Town of Manchester, present this petition requesting
     that the following question be referred to the voters at a referendum: "Shall the annual
     budget adopted by the Board of Directors on (here insert date of adoption) take effect as
     adopted?" We certify that we are electors of the Town of Manchester, residing at the
     addresses set opposite our names, and that we have not signed this petition more than
     once.
     SIGNATURE PRINTED NAME NUMBER STREET

     At the referendum, the electors shall choose one of the following three responses to
     the ballot question:
             Yes.
             No; the adopted budget is too high.
             No; the adopted budget is too low.

     If a majority of the votes cast in the referendum are "Yes," or if the total number of votes
     cast in the referendum is less than 15% of the number of electors of the Town as
     determined from the latest official lists of the Registrars of Voters, the adopted budget
     shall take effect in accordance with the provisions of Chapter 5.


                                          K-9
Provided that the total number of votes cast in the referendum is 15% or more of the
number of electors of the Town, a combined "No" vote by a majority of the electors
voting shall reject the adopted budget and require the Board of Directors to adopt a
revised budget.

If the adopted budget is rejected, the Board of Directors shall, within seven days after the
special election, adopt a revised budget, which may be less or greater than the adopted
budget, as the Board shall deem appropriate based on the results of the referendum. The
revised budget shall take effect in accordance with the provisions of Chapter 5.

There shall be no more than one budget referendum in any year.




                                    K-10
Balanced Budget Requirement:

The Town Charter requires that the adopted budget be in balance. A balanced budget is one in
which revenues are equal to expenditures.

       Sec. 5-10. Tax rate.
       The Board of Directors, at the meeting wherein the final budget is adopted in accordance
       with §5-6 of this chapter, shall also fix a tax rate which shall be sufficient, together with
       estimated receipts from other sources, to equal the sum of all appropriations which have
       been made, including any deficit from the prior year. This section shall not be construed
       to prevent the issuing of bonds to finance public improvements.

Additions and Amendments to the Budget:

The Town Charter provides for additions and amendments to the budget as follows:

       Sec. 5-8. Additions.
       Whenever the Board of Directors shall deem it necessary and in the best interests of the
       Town to do so, it may, by majority vote of all its members, make additional
       appropriations to the Board of Education or to any office, department or agency of the
       Town government and may make appropriations for purposes not included in the final
       budget but only after a public hearing to be advertised in the same manner as provided for
       giving notice of a public hearing in § 3-8 of this Charter. At such hearing any elector or
       taxpayer of the Town may have an opportunity to be heard. Whenever any such
       additional or new appropriation increases the total of the expenditure side of the budget,
       additional means of financing in a like amount shall be provided in such manner as may
       be determined by the Board of Directors.

Administrative Budget Transfers Policy

Within the offices, departments and agencies, transfers may be made among accounts according
to the Administrative Budget Transfers Policy:

       Definitions:

       Budget transfer: Any transfer of funds between appropriation accounts which results in
       an increase in the appropriated amount for one account and a decrease in a like amount in
       another account.

       Administrative budget transfer: A budget transfer between appropriation accounts that
       does not require Board of Directors approval.

       Reclassification: A journal entry that changes the account(s) to which a previous revenue
       or expenditure entry was applied.




                                           K-11
Purpose:

The Administrative Budget Transfer Policy is a budget management and internal control
tool. The policy and process will ensure that plans for addressing changing financial
circumstances or operations are in place in advance of the financial impact of those
changes.

Budget transfers may be necessary for any one of several reasons. At times, objectives
may be realigned requiring a corresponding realignment of resources. Transfers may also
be needed as a result of actual expenditures varying significantly from original estimates.

Required Approvals:

Transfers between classifications specified in the Budget Resolutions adopted by the
Board of Directors require Board approval. For example, a transfer from the General
Fund Contingency account in Fixed/Miscellaneous to an operating department account
requires Board approval.

Administrative budget transfers occur between accounts within an operating department
and do not require Board approval. They can be carried out administratively, requiring
review and approval by the Budget and Research Office, the Accounting Office and,
depending on the dollar amount, the General Manager.

1.     Administrative Budget Transfers of less than $5,000:

       Required approvals:
                 Department Head – Requesting authority
                 Budget and Research Office – Review authority
                 Accounting Office – Implementation authority

2.     Administrative Budget Transfers of $5,000 or more:

       Required approvals:
                 Department Head – Requesting authority
                 Budget and Research Office – Review authority
                 Accounting Office – Implementation authority
                 General Manager – Approval

Requests for Administrative Budget Transfers:

Requests for administrative budget transfers are to be made using the Munis Budget
Transfers and Amendments function. The approval process will be carried out through
the Munis workflow function.

Approval of administrative budget transfers will generally be limited to those that occur
within the same category of expenditure accounts (such as transfers between two
different supplies accounts). In some cases, transfers between expenditures in different
categories may be requested after consultation with the General Manager and/or Budget
and Research Officer.

                                   K-12
Capital Improvement Policies

The Town Charter sets out the process and requirements for capital improvement planning.

       Sec. 5-2(b). Submission to Board of Directors.
       The Manager shall prepare and submit to the Board of Directors a six-year capital
       improvement program as part of the tentative budget.

       Sec. 5-2(c). Contents.
       The capital improvement program shall include:
       (1) A clear general summary of its contents;
       (2) A list of all capital improvements for the Town including capital improvements of the
       Board of Education which are proposed to be undertaken during the six (6) fiscal years
       next ensuing with appropriate supporting information as to the necessity for such
       improvements;
       (3) Cost estimates, methods of financing, and recommended time schedules for each such
       improvement; and
       (4) The estimated annual cost of operating and maintaining the facilities to be constructed
       or acquired.
       The above information shall be revised and extended each year with regard to capital
       improvements still pending or in process of construction or acquisition.

       Sec. 5-2(d). Definition.
       For the purpose of this chapter, “capital improvement program” means a priority
       schedule of any and all necessary municipal capital improvements projected for a period
       of not less than six (6) years and so prepared as to show the general description, location
       and estimated cost of each individual capital improvement and including the proposed
       method of financing; “capital improvement” means a major improvement or betterment
       of a nonrecurring nature to the physical plant of the municipality as differentiated from
       ordinary repairs or maintenance of a recurring nature or the acquisition of any specific
       item of capital equipment.




                                          K-13
Debt Policy

Bond Authorization

Bond authorization requires approval by a majority vote of all members of the Board of
Directors. The Town Charter provides that all capital projects that are financed by the issuance
of bonds or notes in anticipation of bonds must be approved by the voters of the Town at a
regular or special election.

       Sec. 5-25. Borrowing for capital improvements.
       To finance all or any part of the expense of any capital project which the Town may
       lawfully construct or acquire, the Town may incur indebtedness by issuing its negotiable
       bonds, or notes in anticipation of bonds, subject to the limitations of the General Statutes.
       Such bonds shall be authorized by a majority vote of all the members of the Board of
       Directors. No bonds or notes in anticipation of bonds shall be issued, however, until the
       project for which the bonds or notes are to be issued has been favorably acted upon by
       the voters of the Town at any regular or special election duly warned for that purpose.
       The question to be voted upon at such election shall include a statement of the project and
       the estimated amount of expenditure, and no bonds or notes shall be issued for any
       project in excess of said estimate of expenditure. Whenever the actual cost of such a
       project is determined to be less than the amount derived from the sale of bonds approved
       for that purpose, all excess moneys remaining therefrom shall be applied to the retirement
       of said bonds, either to principal or interest or both. Whenever such a project has been
       approved and undertaken, all expenditures of funds and all purchases and contracts shall
       be accounted for and made in accordance with the provisions of this Charter pertaining to
       the accounting for and expenditure of budgeted funds. Nothing in this section shall be
       construed to limit or restrict the powers of the Town conferred under Chapter 38 of the
       General Statutes, entitled “Municipal Reserve Fund.”


Maturities

General obligation bonds (serial and term) are required to be payable in maturities wherein a
succeeding maturity may not exceed any prior maturity by more than fifty percent or aggregate
annual principal and interest payments must be substantially equal, except for refunding bonds
that result in net present value savings. The term of the issue may not exceed twenty years,
except in the case of sewer bonds which may mature in up to thirty years.

Temporary Financing

When general obligation bonds have been authorized, bond anticipation notes may be issued
maturing in not more than two years (CGS Sec. 7-378). Bond anticipation notes may be renewed
up to eight years from their original date of issue as long as all project grant payments are
applied toward payment of temporary notes when they become due and payable and the
legislative body schedules principal reductions by the end of the third and each subsequent year
thereafter in an amount equal to a minimum of 1/20th (1/30th for water and sewer projects) of
the estimated net project cost (CGS Sec. 7-378a). The term of the bond issue is reduced by the
amount of time temporary financing exceeds two years, or, for sewer projects, by the amount of
time temporary financing has been outstanding.


                                           K-14
Bond anticipation notes must be permanently funded no later than eight years from the initial
borrowing date except for sewer notes issued in anticipation of State and/or Federal grants. If a
written commitment exists, the municipality may renew the notes from time to time in terms not
to exceed six months until such time that the final grant payments are received (CGS Sec. 7-
378b).

Temporary notes may also be issued for up to fifteen years for certain capital projects associated
with the operation of a waterworks system (CGS Sec. 7-244a) or a sewage system (CGS Sec. 7-
264a). In the first year following the completion of the project(s), or in the sixth year (whichever
is sooner), and in each year thereafter, the notes must be reduced by at least 1/15 of the total
amount of the notes issued by funds derived from certain sources of payment. Temporary notes
may be issued in one year maturities for up to fifteen years in anticipation of sewer assessments
receivable, such notes to be reduced annually by the amount of assessments received during the
preceding year (CGS Sec. 7-269a).

Limitation of Indebtedness

State statutes also limit the total amount of indebtedness municipalities may incur in various
categories of debt (CGS Sec. 7-374). Municipalities shall not incur indebtedness through the
issuance of bonds which will cause aggregate indebtedness by class to exceed the following:

       •   General Purposes: 2.25 times the annual receipts from taxation
       •   School Purposes: 4.50 times the annual receipts from taxation
       •   Sewer Purposes: 3.75 times the annual receipts from taxation
       •   Urban Renewal Purposes: 3.25 times the annual receipts from taxation
       •   Pension Obligation Purposes: 3.00 times the annual receipts from taxation

In no case however, shall total indebtedness exceed seven times the base (annual receipts from
taxation).

Manchester’s Statement of Debt Limitation appears on the following page.




                                           K-15
Statement of Debt Limitation (in thousands) June 30 2009

Total tax collections including interest and lien fees) for the year ended June 30, 2008                      $122,467

Reimbursement for revenue loss on tax relief for the elderly freeze                                                     9

Base for debt limitation computation                                                                            122,476

                                                          General                                   Urban      Pension
Debt Limitation                                           Purpose      Schools       Sewers        Renewal    Obligation
2.25 times base                                           $275,571
4.50 times base                                                          551,142
3.75 times base                                                                       459,285
3.25 times base                                                                                     398,047
3.00 times base                                                                                                 367,428
Total Debt Limitation                                       275,571      551,142      459,285       398,047     367,428



Indebtedness
Bonds Payable                                               30,741       47,729            1,713
Bond Anticipation Notes                                        346                           700
Debt Authorized but Unissued                                 9,360        4,644              700
School Construction Grants Receivable                                      (623)
 Total Indebtedness                                         40,447       51,750            3,113       -            -

Debt Limitation in Excess of Indebtedness                   235,124      499,392      456,172       398,047     367,428

Note 1: In no case shall total indebtedness exceed                     $857,332 (seven times the base)

Note 2: Bond anticipation notes payable do not include water bond anticipation notes of $6,690, which are considered
to be self-financing.




                                                 K-16
Investment of Funds

Investment of Town funds are made pursuant to Connecticut General Statutes Section 7-400.

        Sec. 7-400. Investment of funds. The treasurer of any municipality, as defined in
       section 7-359, upon approval by the budget-making authority, as defined in said section,
       of any metropolitan district, of any regional school district, of any district as defined in
       section 7-324, and of any other municipal corporation or authority authorized to issue
       bonds, notes or other obligations under the provisions of the general statutes or any
       special act may invest the proceeds received from the sale of bonds, notes or other
       obligations, or other funds, including the general fund, as hereinafter provided:

           (1) In (A) the obligations of the United States of America, including the joint and
       several obligations of the Federal Home Loan Mortgage Corporation, the Federal
       National Mortgage Association, the Government National Mortgage Association, the
       Federal Savings and Loan Insurance Corporation, obligations of the United States Postal
       Service, all the federal home loan banks, all the federal land banks, all the federal
       intermediate credit banks, the Central Bank for Cooperatives, The Tennessee Valley
       Authority, or any other agency of the United States government, or (B) shares or other
       interests in any custodial arrangement, pool or no-load, open-end management-type
       investment company or investment trust registered or exempt under the Investment
       Company Act of 1940, 15 USC Section 80a-1 et seq. as from time to time amended,
       provided (i) the portfolio of such custodial arrangement, pool, investment company or
       investment trust is limited to obligations described in subparagraph (A) of this
       subdivision and repurchase agreements fully collateralized by any such obligations; (ii)
       such custodial arrangement, pool, investment company or investment trust takes delivery
       of such collateral either directly or through an authorized custodian; (iii) such custodial
       arrangement or pool is managed to maintain its shares at a constant net asset value or
       such investment company or investment trust is rated within one of the top two credit
       rating categories and, for any investment company or investment trust not managed to
       maintain its shares at a constant net asset value, within one of the top two risk rating
       categories of any nationally recognized rating service or of any rating service recognized
       by the Banking Commissioner; and (iv) the municipal corporation or authority only
       purchases and redeems shares or other interests in such investment company or
       investment trust through the use of, or the custodian of such custodial arrangement or
       pool is, a bank, as defined in section 36a-2, or an out-of-state bank, as defined in said
       section, having one or more branches in this state.

           (2) In the obligations of any state of the United States or of any political subdivision,
       authority or agency thereof, provided that at the time of investment such obligations are
       rated within one of the top two rating categories of any nationally recognized rating
       service or of any rating service recognized by the Banking Commissioner.

           (3) In the obligations of the state of Connecticut, or any regional school district, town,
       city, borough or metropolitan district in the state of Connecticut, provided that at the time
       of investment the obligations of such government entity are rated within one of the top
       three rating categories of any nationally recognized rating service or of any rating service
       recognized by the Banking Commissioner.


                                           K-17
Descriptions of Funds Subject to Appropriation

General Fund – The primary operating fund of the Town. This fund is used to account for all
financial transactions and resources except those required to be accounted for in another fund.
Revenues are derived primarily from property taxes, state and federal grants, licenses, permits,
charges for service, and interest income. The operations and expense centers included in the
General Fund are:

1) General Government                                2) Public Works
   a) Board of Directors                                a) Administration
   b) General Manager                                   b) Engineering
   c) Budget & Research                                 c) Field Services
   d) Human Resources                                   d) Facilities Management
   e) Customer Service & Information                    e) Building Inspection
   f) Finance                                        3) Public Safety
   g) Accounting                                        a) Police
   h) Assessment/Collection                             b) Emergency Management
   i) General Services                               4) Human Services
   j) Planning and Economic                             a) Administration
      Development                                       b) Health
   k) Town Clerk                                        c) Senior, Adult and Family Services
   l) Treasurer                                         d) Youth Services
   m) Registrar of Voters                            5) Recreation
   n) Town Attorney                                  6) Library
   o) Probate Court                                  7) Education
   p) Resource Office for Neighborhoods              8) Fixed Costs, Miscellaneous, and Debt
      & Families                                        Service


Fire District Fund – Accounts for the financial activity of the South Manchester Fire District.
Revenues are derived primarily from property taxes, state and federal grants, permits, charges for
service, and interest income.

Enterprise Funds – Account for operations that are financed in a manner similar to private
business enterprises, where the intent is that costs of providing goods or services to the general
public on a continuing basis be financed or recovered primarily through user charges. The three
enterprise funds in the Town of Manchester are the Water, Sewer, and Sanitation funds.

Information Systems Fund – Accounts for the financial operations of the central information
systems facility. Information Systems provides services to other departments on a cost-
reimbursement basis.

Special Services District Fund – Accounts for the financial operations of the special downtown
business district. The District adopts its own budget and the Board of Directors sets the mill rate
for the Special Services District Fund.

The Town’s audited financial statements include the Town’s self-insurance funds, special
revenue funds, and other un-appropriated funds not included in the budget document.


                                           K-18
Basis of Budgeting

All budgets are prepared on the modified accrual basis. Under this basis of budgeting,
revenues are only included if they will be measurable and available during the fiscal period.
Expenditures are included if the obligation to pay will occur during the fiscal period, even if
the actual cash outlay does not occur within the fiscal period. For debt service and certain
other long-term liabilities, only the portion that is due within the fiscal period is included.

The basis of accounting used for budgetary purposes differs from that which is used in the
audited financial statements. The audited financial statements are reported in accordance with
generally accepted accounting principles (GAAP). Therefore, government-wide financial
statements, proprietary fund and pension fund financial statements are reported using the
accrual basis of accounting. Revenues are recorded when earned and expenses are recorded
when a liability is incurred, regardless of the timing of related cash flows. Governmental
fund financial statements are reported using the modified accrual basis of accounting. This
basis recognizes revenues as soon as they are both measurable and available (defined as
being collected within 60 days of the end of the fiscal year). Most expenditures are
recognized when a liability is incurred; however certain specific expenditures (debt service,
compensated absences and claims/judgments) are recorded only when payment is due.

For the Town of Manchester, the specific differences between the modified accrual/accrual
basis used in the financial statements and the budgetary basis of accounting are as follows:

•   State of Connecticut “on-behalf” contributions are made to the Connecticut Teachers’
    Retirement System for Town teachers. These contributions are not included in the
    budget; however, they are included in both revenue and expenditures on a GAAP basis.

•   For budgetary purposes, encumbered amounts are treated as expenditures (i.e. purchases
    and commitments are reported as expenditures when ordered). The GAAP basis of
    accounting does not recognize encumbrances as expenditures until the items purchased
    are actually received.

A formal Budget-to-GAAP reconciliation is included in the Town’s comprehensive annual
financial report.




                                           K-19
Glossary of Terms

Account: a term used to describe an accounting code within any given organizational unit
that is designated for specific types of expenses or revenues (e.g. “Regular Employee
Salary,” “Professional Development,” “Equipment,” etc.). Referred to as an Object Code in
Manchester’s accounting system.

Accounting System: Records and procedures which record, classify, and report information
on the financial position and operation of the Town of Manchester. (see also: Munis)

Action Plan: A strategy or set of strategies that are applied towards meeting performance
measurement targets.

Appropriation: An authorization made by the legislative body of a government that permits
officials to incur obligations against and to make expenditures of governmental resources.
Appropriations are usually made for fixed amounts and are typically granted for a one-year
period.

Assessed Valuation: A valuation of real estate and certain personal property by the Town
Assessor as a basis for levying property taxes. The assessed value of any property is set at 70%
of its market value. The 70% assessment ratio is the same throughout Connecticut and is
required by state law.

Asset: Resource held by the Town which has a monetary value.

Audit: A comprehensive investigation of the manner in which the government’s resources
were actually utilized; conducted by an independent accounting firm on an annual basis.

Balanced Budget: A budget in which revenues are equal to expenditures.

Board of Directors: The nine-person elected legislative body of the Town, which includes the
Mayor.

Bond: A written promise to pay a specified sum of money (called principal or face value) at a
specified future date (called the maturity date[s]) along with periodic interest paid at a specified
percentage of the principal (interest rate). Bonds are typically used for long-term debt.

Budget Document: The official written statement prepared by the budget office and
supporting staff which presents the proposed budget to the legislative body. Following
adoption, the proposed budget is revised to reflect changes made by the legislative body and is
published as the Adopted Budget.

Budget Message: A general discussion of the proposed budget presented in writing as a part of
or supplemental to the budget document. The budget message explains principal budget issues
against the background of financial experience in recent years and presents recommendations
made by the chief executive.


                                             K-20
Capital Asset: A physical asset that has useful life of more than one year and a value of
$5,000 or more.

Capital Expenditure: An expenditure that acquires, improves, expands, replaces or extends
the life of a capital asset.

Capital Improvement: A major improvement or betterment of a nonrecurring nature to the
physical plant of the town as differentiated by ordinary repairs or maintenance of a recurring
nature or the acquisition of any specific item of capital equipment.

Capital Improvement Plan: A multi-year plan used to coordinate the financing and timing
of capital asset replacements and improvements, usually covering a six-year period.

CCM: Connecticut Conference of Municipalities. A state-wide association of towns and
cities, which provides a variety of services to its member municipalities including research,
training, lobbying, and labor relations.

Character: A grouping of accounts used to report budget allocations in the department
detail sections of the budget book. The most common characters used are Personal Services,
Employee Benefits, Purchased Services, and Supplies. Each of these consists of several
accounts (e.g. Personal Services consists of Regular Salaries, Part Time Salaries, Overtime,
etc.).

CHEFA: Connecticut Health and Educational Facilities Authority; a quasi-public entity
which provides low-cost financing to nonprofit entities, primarily for the rehabilitation or
construction of health or educational facilities.

COLA: Cost of living adjustment; an adjustment which is applied annually to salaries and
certain other contractual reimbursements in order to approximate the impact of inflation year
to year.

Contingency Account: A budgetary reserve set aside for emergencies or unforeseen
expenditures not otherwise budgeted for.

CRCOG: Capitol Region Council of Governments; a voluntary association of 29 municipal
governments in central Connecticut which oversees regionalization of services, including
procurement, planning, and advocacy.

CRRA: Connecticut Resource Recovery Authority; a quasi-public agency that oversees a
number of regional trash-to-energy facilities, landfills, recycling centers, and transfer stations
which serve over 110 Connecticut cities and towns.

Current Tax Levy: The total amount of revenues to be raised through property taxes at the
current mill rate. The current tax levy is the central figure used to calculate the mill rate. It is
distinct from non-current levy taxes which consist primarily of taxes and interest owed from
prior years.



                                              K-21
Debt Service: Payment of interest and repayment of principal on debt that the Town has
issued, typically for large capital projects.

Deficit: (1) The excess of an entity's liabilities over its assets. (See Fund Balance). (2) The
excess of expenditures or expenses over revenues during a single accounting period.

Delinquent Taxes: Taxes which remain unpaid on and after the date on which a penalty for
non-payment is assessed.

Department: A major administrative section of the Town which indicates overall
management responsibility for an operation or a group of related operations within a
functional area (sometimes comprised of one or more divisions)

Division: An organizational subsection of a department.

Effectiveness: The degree to which outcomes measure up to the stated goals and objectives
of a program.

Efficiency: The amount of input required to generate some fixed unit of output.

EMS: Emergency Medical Services; includes paramedic services, Emergency Medical
Technicians (EMT’s), first aid, basic and advanced life support, etc.

Encumbrance: The commitment of appropriated funds to purchase an item or service. To
encumber funds means to set aside or commit funds for a specific future expense.

Enterprise Fund: A fund established to account for operations financed in a manner similar to
a private business enterprise; i.e., where the costs of providing goods and services to the public
are financed or recovered through user charges.

Equity: The degree to which services benefit a set of constituents that accurately reflects the
composition of the target population.

Expenditures: Where accounts are kept on the accrual or modified accrual basis of
accounting, the cost of goods received or services rendered whether cash payments have been
made or not. Where accounts are kept on a cash basis, expenditures are recognized only when
the cash payments for the above purposes are made.

Fiscal Year: An accounting period of 12 months, which in Connecticut begins on July 1 and
ends on June 30. In Manchester, the fiscal year is typically named for the two calendar years it
spans. For example, the fiscal year that begins on July 1, 2007 and ends on June 30, 2008 will
be referred to as Fiscal Year (FY) 2007/08.

Fixed Asset: Assets of long-term character which are intended to be held or used, such as
land, capital improvements, buildings, machinery, furniture and other equipment.

FTE: Full time equivalent; the equivalent of one full-time employee.


                                            K-22
Fund: An independent fiscal and accounting entity with a self-balancing set of accounts
recording cash and/or other resources together with all related liabilities, obligations, reserves,
and equities which are segregated for the purpose of carrying on specific activities or attaining
certain objectives.

Fund Balance: The difference between assets and liabilities in a governmental fund at a
particular point in time (such as the end of the fiscal year). A negative fund balance is
sometimes referred to as a fund deficit. See Unreserved, Undesignated Fund Balance.

GAAP: Generally Accepted Accounting Principles; accounting rules used to prepare, present,
and report financial statements for a wide variety of entities, including publicly-traded and
privately-held companies, non-profit organizations, and governments.

General Fund: The fund that accounts for most municipal operations, including education,
police, public works, human services, general government, recreation, library services, and
most debt service.

General Manager: The Chief Executive Officer of the Town, not including the public
education functions which are overseen by the Board of Education

General Obligation (GO) Bonds: When a government pledges its full faith and credit to the
repayment of the bonds it issues, then those bonds are general obligation (GO) bonds.
Sometimes the term is also used to refer to bonds that are to be repaid from taxes and other
general revenues.

GIS (Geographic Information Systems): The use of computer software to produce detailed
and interactive maps using aerial and/or satellite images.

Goals: Specific measurable results that a program is attempting to attain within some given
timeframe

Grand List: 1) A valuation of real estate and certain personal property by the Town Assessor
as a basis for levying property taxes. 2) The total of all Personal and Real Property on which
taxes are based and levied.

Grant: A contribution of assets (usually cash) from one governmental unit or other
organization to another unit or organization. Typically, these contributions are made to local
governments from the state and federal governments. Grants are usually made for specified
purposes.

Indicators: measurable characteristics or changes that represent achievement of an outcome

Information Services/ Information Technology (IS/IT): Services provided to develop and
maintain computer hardware, software, applications, and infrastructure

Interfund Transfer: The shifting of dollars between n government funds, often as
reimbursement for shared resources or services provided by another Town government
entity.

                                             K-23
Inputs: Resources that are applied towards doing a specific job.

LoCIP: Local Capital Improvement Program. Used in reference to a State grant to
municipalities for non-education related capital projects.

Mayor: The member of the Board of Directors who received the most votes and functions as
the chairman of the board.

Mill: One tenth of one percent of the taxable Grand List

Mill Rate: The property tax rate that is based on the valuation of property. A tax rate of one
mill produces one dollar of taxes on each $1,000 of property valuation.

Mission: the statement of purpose for a program or department.

Modified Accrual Basis: The basis of accounting under which expenditures other than
accrued interest on general long-term debt are recorded at the time liabilities are incurred and
revenues are recorded when received in cash except for material and/or available revenues,
which should be accrued to reflect properly the taxes levied and revenue earned.

MSIP: Manchester Self Insurance Program; a fund that sets aside resources for the payment of
insurance claims for which the Town is liable.

Munis: A software program that serves as Manchester’s primary accounting system. All
expenses, revenues, employee data, and budget information is entered into this system.

Non-Current Levy Taxes: Property tax revenues that consist primarily of taxes and interest
owed from prior years. Non-current levy taxes are not included in the Current Tax Levy which
is the central figure used to calculate the mill rate.

Object Code: see Account.

Objectives: general results that a program or department intends to achieve

Operating Budget: A plan of financial operation embodying an estimate of proposed
expenditures for the calendar year and the proposed means of financing them (revenue
estimates).

Outcomes: the broader implications of work efforts as they relate to the fundamental goals
and objectives of said work. For example, the outcome of a road paving program could be
measured in improved road quality rating, or reduction in the number of complaints received
regarding poor road quality.

Outputs: The direct results of work efforts from any Town program or department, typically
expressed in quantified units of measure. For example, the output of a road paving program
could be measured in miles of roads paved.


                                            K-24
Reserve: An account used to indicate that a portion of a fund balance is restricted for a
specific purpose, typically spanning across fiscal years, and is therefore not available for
general appropriation. An example would be a repairs and replacement reserve, in which funds
are set aside for inevitable maintenance and replacement of a fixed asset.

Revaluation: the process through which the taxable value of real estate is re-assessed based
on current market values, improvements and additions.

Revenue: The term designates an increase to a fund's assets which:
            - does not increase a liability (e.g., proceeds from a loan);
            - does not represent a repayment of an expenditure already made;
            - does not represent a cancellation of certain liabilities; and
            - does not represent an increase in contributed capital.

Revenue Estimate: A formal estimate of how much revenue will be earned from a specific
revenue source for some future period; typically, a future fiscal year.

RFP: Request for Proposals. This involves advertising in a publication and/or on the Town
website that the Town is seeking some form of services from outside contractors. An RFP
document is distributed to interested parties which defines the exact scope of work and
specifications requested and provides instructions for how proposals are to be submitted.

Special Assessment: A compulsory levy made against certain properties to defray part or all of
the cost of a specific improvement or service deemed to primarily benefit those properties.

Subsidy: funding provided to an agency or organization to assist with operating expenses.

Surplus: The amount by which revenues exceed expenditures in a given year.

Tax Levy: The total amount to be raised by general property taxes.

Tax Rate: The amount of taxes (mills) levied for each $1,000 of assessed valuation.

TOMMIF: Town of Manchester Medical Insurance Fund.

Unreserved, Undesignated Fund Balance: The portion of fund balance which has not been
reserved or designated for a specified purpose. Can be considered the Town’s available
reserves or “rainy day” fund.

Valuation: The official value established for various properties, within set State guidelines,
for taxation purposes. The assessed valuation of property is that portion of the property’s
value against which taxes may be levied, which is 70% of the market value.

YSB: Youth Services Bureau; a division of the Human Services department which oversees
youth programming.




                                           K-25

								
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