FY 2010-11 Mayors Budget

8/14/2019 FY 2010-11 Mayors Budget

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City of New Haven

General Fund, Capital Projects and Special Funds

July 1, 2010 - June 30, 2011

Mayors Budget

March 1, 2010

Section- page

SECTION 1 MAYORS BUDGET MESSAGE & INNOVATION BASED BUDGETING

Mayors Budget Message 1..14

Innovation Based Budgeting Introduction 1-1 to 1-2

FY 2010-11 Focus and Process 1-3 to 1-9

Long term Budgeting

Structural Imbalances and action plan 1-10 to 1-16

SECTION 2 BUDGET AND FINANCIAL SUMMARY

Organization Chart 2-1

Administrators Listing 1-2

Budget Summary 2-3

Appropriating Ordinance #1 2-4

Tax Levy Ordiannce #2 2-5

Chart: Where the Money Goes 2-6

Chart: Where the Money Comes From 2-7Budget Highlights 2-8 to 2-12

Department Budget Summary 2-13

Summary of General Fund by Department, by Major Object 2-14 to 2-15

Expenditure Budget comparison 2-16

General Fund Exepnditure Comparison 2-17 to 2-20

Summary of General Fund Revenue 2-21

General Fund Revenue Line Item Detail 2-22 to 2-23

Revenue Explanation 2-24 to 2-28Budget Calendar 2-29

City Financial Procedures 2-30 to 2-59

Mill Rates, Tax Collection Rate, Fund Balance and 2-60 to 2-61

Bond Ratings , Grand List Charts

Summary of Budgeted Positions 2-62


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SECTION 6 - ENTERPRISE FUNDS:

Golf Course 6-1

Lighthouse Park Carousel 6-2

Ralph Walker Skating Rink 6-3

East Rock Park Communications Tower 6-4

SECTION 7 - AMENDMENTS TO SECTION 17-20 OF THE NEW HAVEN CODE OF

GENERAL ORDINANCES RE: PERMIT, LICENSE AND USER FEES

7-1


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Mayors Message


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Innovation Based Budgeting


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Section 1 1-1 Long Term Budgeting

Long Term Budgeting:Innovation Based Budget Initiatives

Over the next four years while the economy stabilizes theCity needs to work to weather the storm: to examine what itdoes; to reinvent the way it does business. Using a ResultsBased Accounting method the City will look to identify 1.7%in savings or revenue enhancements in FY11.

Goals: Examine all aspects of government to identifysavings and efficiencies. Work to enhance revenue

potential. Reorganize and reinvigorate government toembrace new ideas, maximize productivity, eliminateduplicity and ensure results.

Process: A working group of all Departmental Managershas been established to develop ideas to cut costs, increaserevenue, maximize productivity and facilitate collaboration.Ideas will be solicited from Managers, Staff, Unions,

Aldermen, and the Public. Each department will undergo areview process to establish performance benchmarks,diagram workflow, identify potential revenue streams,cultivate partnerships, and examine ways to increaseproductivity, improve service delivery and cut costs.

Idea Generation: The Managers Meeting will be used tosolicit and encourage ideas from Managers. Departmentalreviews will be used to solicit and encourage ideas from

staff. Budget workshops will be used to solicit ideas fromAldermen and Mayors Night Out and Mayors Night in will beused to solicit ideas from the public. Ideas will also becollected via the Citys website.


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Idea Evaluation:

Constructive Input

Only ideas that are constructive in nature, that do not single outindividuals or groups of individuals, but focus on the functions, services,expenses or revenues of the City of New Haven will be given seriousconsideration.

State Authority & Requirements

Federal Authority & Requirements

Charter Authority & Requirements

Code of Ordinance Authority & Requirements

Each idea willbe reviewedagainst existingFederal, Stateand Local law todeterminecurrent

feasibility.Wherereasonable,considerationwill be given toadvocating thechanging ofexisting laws toenable theimplementationof these ideas.

Mission:

Each idea will beevaluated againstthe current missionof the City andDepartments.

Capabilities:

Each idea will be evaluatedbased upon practicality, whilethe City will not shy away fromdifficult tasks; it will not wastetime trying to accomplish theimpossible.

Outcomes:

Each idea will beevaluated todetermine potentialsavings, revenue orproductivityimplications.

Prioritizing IdeasNo idea is a bad idea. Where ideas meet the established guidelinesthey will be prioritized for implementation. Each idea will be assigneda category: Immediate, Short Term Goal, Long Term Goal, orLegislative Initiatives


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FY 2010 2011 Focus: The current budget assigns a goalof $8M in savings and revenue enhancements to theInnovative Based Budget Process. Every idea will bereviewed, but not all ideas will be implemented. The

Innovation budget adds the position of Revenue &Innovation Project Coordinator to the budget to manage theprocess. The position will also oversee the existing and newManagement & Policy Analysts. The ideas that will be theinitial focus for the FY 10/11 year include:

1. Document Management: The City of New Havenconsumes 11,000 cases of paper a year and makes

nearly 47 million copies. Embracing the benefits of thedigital age, this year the City will focus on acomprehensive document management system thatwill reduce paper and copy costs, and organize andlink data for easy filing and recovery to enhanceproductivity. This initiative will also have the long termimpact of reducing our clerical needs.

2. Electronic Permitting: Recognizing the need toenhance customer service, electronic permitting willenable residents and businesses easy access to avariety of permits. Electronic Permitting will beintroduced on a rolling basis to departments. It isanticipated that this will increase compliance withcurrent permitting requirements and enhance revenue.It is also expected to increase productivity of currentclerical staff, with the long term possibility of reducing

the need for current staffing levels.


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3. Storm Water Authority: Public Act 07-154 created theauthority for four pilot communities to establish StormWater Authorities. The Act also enabled theCommissioner of Environmental Protection to establish

grants to qualified municipalities for participation in theprogram. In FY 2008, New Haven was awarded a grantand has conducted a feasibility study on the creation ofa Storm Water Authority. The Authority wouldequitably allocate costs to users both exempt andtaxable properties, establish accountability, providefocused management for the storm water program;facilitate public education and participation and

improve level of service and environmentalcompliance. The report notes that the management ofthe stormwater issues is best accomplished on awater-shed basis that does not recognize municipalauthority boundaries. The City will finalize itsevaluation of the study and begin work on creation ofan authority while working to establish enablinglegislation for a regional authority.

4. Reduce Liability: With a $17,931,695 self insurancefund deficit, (which reflects the current and potentialfinancial implications associated with the loss of everysuit brought forth against the City) the Citys ratingagencies have indicated the need to increase thecontributions to the self insurance fund. This yearsbudget includes an increase of $1.5M. To reduce thelong term liability associated with claims the City must

increase the capabilities of the legal division. Theinnovation budget restores two positions to CorporationCounsel to help reduce long term liability.


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5. Targeted Privatization: The City will examine certainfunctions of government and evaluate potentialbenefits of privatizing certain operations. For example,the City recently issued a Request for Proposals for

Custodial Services. The City and Board are currentlyevaluating the costs and benefits of privatizing theseservices.

6. Strategic Partnerships: While the City remainscommitted to delivering high quality services, it isdifficult to do so without adequate staffing levels.Through the use of Strategic Partnerships, the City can

leverage support of institutions, volunteers, interns andfellows to enhance our capabilities. One example ofthis is the partnerships that the Office of CorporationCounsel is developing with local Universities for legalinterns and pro-bono Civil Rights assistance. Thesepartnerships will help to facilitate more productivity inthe Office of Corporation Counsel and will also help theCity to be more pro-active in advocating for the CivilRights of residents.

7. Emergency Medical Response / Fire Services:Recognizing the changing mission of the FireDepartment, the City will aim to recruit and train moreEmergency Medical Staff and Paramedics. This willenable the City to offer better quality medicalresponses, but will also increase the revenueassociated with Medical Response Billing (the

reimbursements from insurance companies).


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8. Board of Education Savings: The line item for theBoard of Education reflects 37% of overall cost. Bystatute, the Board of Aldermen and this budget onlyhave control over the bottom line of Board of Education

expenditures. The Board has committed to a similarreview to identify savings, enhance revenue andmaximize productivity.

9. Armory Reuse: In the course of 2010, the City willassume ownership of the Goffe Street Armory. The126,266 square foot facility has potential for creativereuse that can satisfy some of the current space

needs. This will help in reducing ongoing leaserequirements and offers the added potential ofcentralizing a number of functions. The City willexamine all opportunities for reuse to maximize thesavings potential.

10. CMED: With the 2008 consolidation of Police and FireCommunications to 1 Union Avenue, and the 2009creation of the Department of Public SafetyCommunication, the City has created a strongerdispatch and operations structure. This structure hasthe potential to assume the CMed Function. This willenhance capabilities, reduce the Citys requiredcontribution to CMed and create a new revenuestream.


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11. Governmental Re-Organization: The City will use thisprocess to examine the way that it does business.Departments with similar missions or where there is aduplication of services may be combined or

reorganized to recognize savings or enhancements inproductivity. While every department will be reviewedparticular attention will be given to:

a. Grants Functions: In addition to examining thecurrent grant writing and administration functions,a Management and Policy Analyst Position will becreated to help enhance the Grants capability ofthe City and increase revenue potential. The

position will be assigned to Management andBudget and supervised by the new InnovationProject Leader, the position will serve alldepartments in the City.

b. Elderly & Disabilityc. Youth & Recreationd. Librarye. IT Governancef. Financial Administration Functions


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Departmental Reviews:

Departmental Missions

Each department will be asked to review its mission.Departments with similar missions may be combined or reorganized.

State Authority & Requirements

Federal Authority & Requirements

Charter Authority & Requirements

Code of Ordinance Authority & Requirements

Eachdepartmentspowers andrequirementswill bereviewedrespective toFederal, Stateand Local

Law. Whererelevantappropriatechanges willbe requestedto reducefinancialburdens upondepartmentsor to enhanceproductivity.

Departmental Staff, Structure & WorkflowEach departmental structure will be reviewed. Workflow will be chartedand productivity will be evaluated. The process will look to maximizeproductivity by appropriately dividing responsibility and delegating tasks.Where appropriate staff will be reassigned or vacancies filled oreliminated to adequately reflect the Citys current needs.

Performance MetricsPerformance metrics will be established to reflect a Departmentsperformance in completing its mission.

Zero Based BudgetingEvery departments budget will be reviewed. For FY 11/12 eachdepartment will be required to submit a zero based budget that usescontracts, quotes, historic usage, or current trends to justify need. Noallocations will be approved without detailed justification.


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Long Term Budgeting:Structural Imbalances: Expenditures

The FY 11/12 budget includes a $12M increase inexpenditures including $11M in increases in Health Care,Pensions and Workers Compensation. These expensedrivers continue to grow faster than the Consumer PriceIndex, Grand List Growth and increases in state aid.

Workers Compensation:

4.7 4.4

6.5 6.06.7 6.1

7.8 8.18.4 8.7

10.2

0

2

4

6

8

10

12

FY00/01

FY01/02

FY02/03

FY03/04

FY04/05

FY05/06

FY06/07

FY07/08

FY08/09

FY09/10

FY10/11

Millions

WORKMAN'S COMP

Despite the efforts of the Citys Safety Committee, andmandatory Risk Management and OSHA trainings, over thepast 10 years, Workers Compensation costs have more

than doubled. The City will continue its aggressive Return toWork Program and its comprehensive Surveillance Programto control and reduce long term claims.

16%

10%

16%

10%


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Pensions:

15.8 17.0 17.720.0 21.2

25.2 26.328.9

31.4 32.834.5

0

5

10

15

20

25

30

35

40

FY00/01

FY01/02

FY02/03

FY03/04

FY04/05

FY05/06

FY06/07

FY07/08

FY08/09

FY09/10

FY10/11

Millions

PENSIONS

Over the past 10 years, the actuarially required Pensioncontributions have increased 109%, an average of 11%annually. The current actuarial requirements do not yetreflect the changes in the market value of the Pension Fund

Assets as the last revaluation of the fund was performedprior to the September 2008 financial downturn. The $1.6Mincrease required for FY 11 may likely be the smallestincrease that we will experience in the next 5 to 10 years.This is a trend that the City cannot sustain. The City willpursue: increasing the employee contributions to the plans,closing the plan to new employees and shifting to a definedcontribution plan.


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Health Care Costs:

27 28 3133 37

41 4445 49

5260

0

10

20

30

40

50

60

70

FY00/01

FY01/02

FY02/03

FY03/04

FY04/05

FY05/06

FY06/07

FY07/08

FY08/09

FY09/10

FY10/11

Millions

HEALTH CARE

Over the past 10 years, despite increases in employee costshares, Medical Benefits costs have increased 94%, anaverage of over 9% annually. The FY 11 budget assumesan $8M, 15% increase in costs. The City will again requiremandatory re-enrollment to ensure that only qualifiedindividuals are covered by the plan. In addition, the City willlook to increase employee cost shares and shift to more costeffective plans to help mitigate increases. The City willcontinue to promote wellness and healthy lifestyles throughits award winning wellness initiatives. The problem however,is bigger than just the City. The national health care systemneeds reform, the City will look to and advocate for reformon both the state and national levels.


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Long Term Budgeting:Structural Imbalances: Revenue

Over the last 10 years State Funding has grown only 10%,well below the Consumer Price Index growth of 24.59%.This has resulted in a shift of the Citys financial obligationstoward property tax payers. While State funding representedover 55% of total revenue in FY 2001, currently it representsonly 42.4%. At the same time in FY 2001 38.4% of revenuecame from property taxes and another 6.5% from fees, fines,investment income and other revenue sources. Now, 46.7%

of revenue comes from taxes and 10.9% from these othersources. The City will use its legislative agenda to advocatefor structural changes to help alleviate these imbalances.

0

100

200

300

400

500

600

FY

00/01

FY

01/02

FY

02/03

FY

03/04

FY

04/05

FY

05/06

FY

06/07

FY

07/08

FY

08/09

FY

09/10

FY

10/11

Millions

Property Taxes State Aid for Education Other State Aid Other Revenue

38.4%

38.8%

6.5%

16.4%

39%

38%

16.5%

6.6%

41.7%

38.1%

14.1%

6.1%

41.8%

37.4%

14.2%

6.5%

41.6%

37%

14.1%

7.4%

43%

35.3%

14.9%

6.7%

42.8%

33.3%

14.3%

9.6%

42.7%

33.5%

13.3%

10.6%

44.7%

33.7%

11.9%

9.7%

45.6%

34.4%

11.4%

8.5%10.9%

10.2%

32.2%

46.7%


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The Legislative Agenda, State wide solutions:

An act establishing a statewide property tax. Assess a statewide property tax to be collected by the

state and distributed back to municipalities throughexisting need based formulas (PILOTs, Pequot Grant)

mill could fully fund PILOTs and return PequotMohegan formula to 2001 funding level.

While New Haven Residents would pay $2.7M in thestatewide tax, New Haven would receive an additional$39M in revenue or 7.43 mills for a net savings of 6.93mills or $36.3M.

The Legislative Agenda, Regional Solutions:

An act establishing a regional sales tax to be redistributed bythe regional planning agency.

This initiative would allow regions to add up to 1% (1cent for every dollar) on the state sales tax.

Revenue would then be distributed to the local regionalcouncil of government or similar planning agency to bedistributed back to municipalities for investment inregional economic development projects.

The South Central Council of Governments, of whichNew Haven is a member would realize roughly $78million a year in revenue.

An act establishing a hotel/motel tax of up to 1% to beredistributed to the regional planning agency/regional council

of governments Allow regions the option to add a hotel/motel tax of up

to 1% to be redistributed to the regional council ofgovernments to support regional economicdevelopment projects.


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The South Central Council of Governments, of whichNew Haven is a member, would realize roughly$600,000 a year in revenue.

An act establishing a regional income tax. Allow regions to share income tax revenue on a per

capita basis. Regions would be permitted to add up to 1% (1 cent for

every dollar) piggy back on the state income tax.Smaller regions should be combined with larger regionsto create parity.

The Legislative Agenda, Regional Solutions:

An act establishing a local payroll or wage tax. Allow municipalities or regions to impose a flat payroll

or wage tax up to $2.50 per week to be paid by eachemployee and match by his or her employer for personsearning over $500 per month.

An act establishing a local income tax. Allow municipalities by a vote of their legislative body

option to piggyback up to 1% on the state income tax.

An act establishing a local payroll or wage tax. Allow municipalities or regions to impose a flat payroll

or wage tax up to $2.50 per week to be paid by eachemployee and match by his or her employer for personsearning over $500 per month.

An act establishing a local option sales tax of up to 1% Allow municipalities the option to add a local sales tax

of up to 1%. New Haven could realize roughly $21million in revenue


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Long Term Budgeting:Property Tax Stabilization

Trust FundThe State of Connecticut has a structural deficit of nearly20% in FY 12, FY 13 and FY 14. As result, the Cityanticipates that state aid will likely be cut by acommensurate amount. This will result in state aid shortfallsof up to $36M annually or nearly 7 mills, increasing taxesbeyond the ability for residents to pay.

Through the planned monetization of parking meters, theCity will create a Property Tax Stabilization Trust Fund. Aportion of the revenue from the monetization will be used inthis budget and each of the years of the projected stateshortfalls to stabilize taxes until the economy improves.

At this time negotiations with Gates Capital Partners arenearing completion and a final dollar amount of the deal hasyet to be established. Prior to adoption of this budget theBoard of Aldermen will receive for its approval legislationcreating the Property Tax Stabilization Fund and the LeaseAgreement with Gates Capital.

This budget includes $10M in revenue from this pending

transaction.


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Budget and Financial Summary


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CITY OF NEW HAVENFY 2010-11

BUDGET SUMMARY

GENERAL FUND 476,262,235

CAPITAL FUND (City Bonds) 45,990,548

SPECIAL FUNDS 148,195,807

TOTAL BUDGET FY 10-11 670,448,590

Section 2 2-3 Section 2


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APPROPRIATING ORDINANCE #1AN ORDINANCE MAKINGS APPROPRIATING FOR OPERATING DEPARTMENT

CITY OF NEW HAVENFOR THE FISCAL YEAR JULY 1, 2010 THROUGH JUNE 30, 2011

Department Personnel Services Non-Personnel Services Total

111 Board of Aldermen 618,346 112,077 730,423131 Mayor's Office 827,670 147,150 974,820

132 Chief Administrator's Office 424,385 58,880 483,265

133 Corporation Counsel 1,313,968 646,100 1,960,068

135 Office of Labor Relations 140,065 47,900 187,965

136 Human Resources 488,672 581,620 1,070,292

137 Department of Finance 3,822,999 6,655,083 10,478,082

139 Assessor's Office 659,284 296,215 955,499

152 Public Library 2,672,492 1,130,997 3,803,489

160 Parks & Recreation 3,605,185 1,505,805 5,110,990

161 City/Town Clerk 301,429 203,080 504,509

162 Registrar of Voters 283,568 267,728 551,296

200 Public Safety Communications 2,963,034 505,301 3,468,335

201 Police Service 34,106,324 3,548,508 37,654,832

202 Fire Service 28,826,350 2,392,531 31,218,881

301 Public Health 3,267,356 236,079 3,503,435

302 Fair Rent Commission 62,968 1,170 64,138

303 Elderly Services 342,117 396,299 738,416

304 Youth Services 76,405 259,515 335,920

305 Services to Persons with Disabilities 122,469 11,241 133,710

308 Community Service Admin 333,909 1,755,971 2,089,880

402 Contract Reserve (1,000,000) - (1,000,000)

404 Various Organizations - 188,295 188,295

405 Non- Public Transportation - 700,000 700,000

501 Public Works 6,037,712 7,095,177 13,132,889

502 Engineering 778,188 2,991,400 3,769,588

600 Debt Service - 65,096,058 65,096,058

701 Development Operating Contributions - 1,345,000 1,345,000

702 City Plan 480,106 78,000 558,106

704 Transportation/Traffic & Parking 1,971,760 346,446 2,318,206

705 Commission on Equal Opportunities 221,574 19,461 241,035

721 Building Inspection & Enforcement 862,422 46,649 909,071

724 Economic Development 865,990 615,235 1,481,225

747 Livable City Initiative 660,072 137,403 797,475

802 Pensions 34,453,245 - 34,453,245804 Self Insurance - 6,054,500 6,054,500

805 Employee Benefits 72,180,000 - 72,180,000

900 Education 117,569,478 58,449,819 176,019,297

999 Innovation Based Budgeting (8,000,000) - (8,000,000)

GRAND TOTALS 312,339,542 163,922,693 476,262,235

Ordained by the New Haven Board of Aldermen that the sums hereinafter enumerated are herebyappropriated for the operating expenses of the departments, boards, agencies and commissions

of the City of New Haven for the period July, 1, 2010 through June 30, 2011, as follows:



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TAX LEVY AND REVENUE APPROPRIATING ORDINANCE #2FOR FISCAL YEAR 2010-2011

WHEREAS: the Mayor of the City of New Haven has made estimates of the amount of moneynecessary to appropriate for the expenses of the City during the next fiscal year, beginning July1, 2010 through June 30, 2011, and has classified such expenses under appropriate heads anddepartments, as more fully appears in Appropriating Ordinance #1, An Ordinance MakingAppropriations for Operating Departments of the City of New Haven for the Fiscal Year July 1,

2010 through June 30, 2011, and

WHEREAS: said Appropriating Ordinance #1, after publication and due hearing andconsideration thereof pursuant to the provisions of the Charter of the City, has been enacted bythe New Haven Board of Aldermen; and

WHEREAS: by utilizing such authorization, the Net Taxable Grand List of October 1, 2009 ofproperty in Wards 1-30, inclusive, is estimated at and $5,447,495,563 it is estimated 97.36% willbe collected.

NOW, THEREFORE, BE IT ORDAINED BY THE NEW HAVEN BOARD OF ALDERMENTHAT:

1) The taxes for said next fiscal year at the rate of taxation recommended to this Board by theMayor, to wit, a rate of41.21 mills upon the ratable estimates within the limits of the City ofNew Haven, be and the same hereby are laid and levied to meet said expenses.

2) Said taxes shall become due on July 1, 2010 and shall be payable in two semiannualinstallments from that date: namely, July 1, 2010 and January 1, 2011 However, any tax ofless than one hundred dollars and any tax on motor vehicles shall be due and payable in asingle installment on July 1, 2010 Further, the tax on any motor vehicles registered with theCommissioner of Motor Vehicles subsequent to October 1, 2009 shall be due and payablein a single installment on January 1, 2011 as provided in Section 12-71b of the GeneralStatutes of Connecticut, Revision of 1958 as amended.

3) Pursuant 12-144c of the general Statutes of Connecticut, Revision of 1958 as amended, (a)any property tax due in an amount less than five dollars ($5.00) is waived, and (b) anyproperty tax that remains due on an account after the receipt of payment and that is lessthan two dollars ($2.00) is waived.

4) The receipts from taxes levied to meet the expenses of the City for the next fiscal yearbeginning July 1, 2010 through June 30, 2011, and also such miscellaneous revenuesreceived by the City in said year, and not designated by law or regulation to be appropriatedto other purposes, shall be and the same hereby are appropriated to meet the estimatedgeneral expenses of the City as contained in said Appropriating Ordinance #1 as approvedby this Board.

5) Revenues received by the City for the next fiscal year beginning July 1, 2010 through June30, 2011 in excess of the total appropriations for the general expenses of the City ascontained in said Appropriating Ordinance #1 shall not be expended or encumbered withoutapproval by the Mayor and Board of Aldermen.


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Budget Percentage

Property Taxes 222,259,230 47%State Aid for Education 153,136,528 32%Other State Aid 48,649,904 10%Other Revenue 52,216,573 11%

476,262,235 100%

Category

FY 10-11 GENERAL FUND

WHERE THE MONEY COMES FROM

Other Revenue7%

Other State Aid10%

Property Taxes47%

State Aid forEducation

32%



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Section 2 Section 22-8

MAYORS BUDGETFY 2010-11

HIGHLIGHTS

BUDGET INCREASED 2.64% FROM $464M TO $476.3M. THIS IS AN INCREASEOF $12.3M OR 2.64%

A. EXPENDITURE BUDGET

Budget outlines the innovation based budgeting model that will form the basisfor decision making over the next several years. Section one of this report givesa full explanation and details many of the areas that will be under review.Savings to be achieved from this initiative will be critical to the successfulexecution of the Budget.

Board of Education budget was increased by $3.0m in keeping with the Boardof Education request, and with the recently negotiated reform contract whichincludes raises for Teachers.

Encompassed a full year budget of the recently approved creation of the PublicSafety Communications Department by transferring dispatching resources fromFire & Police and combining them into one unit. In order to fund the new civilianDirector and the Deputy, three slotted vacant Police Sergeant positions wereeliminated.

Contract Reserve is budgeted at a negative $1 million. Assumes savings to beachieved in upcoming negotiations.

Non BOE budget includes raises for the following City bargaining units:o Fire 3.25%o Police 3.0%

The City will be negotiations with nine (9) bargaining units for thefiscal year beginning FY 10-11 and anticipates significant savingsin personnel costs in the years to come.

Mayors Office - Includes upgrading a p/t Receptionist to full time status.

Corp Counsel - Includes $249k in additional outside lawyer/legal fees to moreaccurately measure and reflect the actual costs of the department.

Labor Relations Increased other contractual cost by $28k in anticipation ofnegotiating four labor union agreements. Costs may include arbitration.


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Finance - Increase is primarily due to increased non-personnel costs relatedto the operation of the physical plant at 200 Orange & 165 Church Street. Inaddition, two (2) $1 positions have been restored to Information Technology.

Parks Fully funded four (4) Caretaker slots that had been $1 in FY 09-10.Two positions added back via labor agreement. 2 positions eliminated via

vacancy or funding from non GF sources.

Police Funding allows for a class mid fiscal year. Overtime remains at $3.2m.All dispatch staff moved to Department 200, Public Safety Communications

Fire - Funding allows for a class mid-fiscal year. Overtime remains at $2.5m. Alldispatch staff moved to Department 200, Public Safety Communications.

Health Includes two (2) new positions. Processing Clerk Bi-lingual to assist inthe Office of Vital Statistics, and another to staff the City ID program.

Contract Reserve As cited in Labor Relations above, the City willaggressively pursue negotiations with the various bargaining to reduce costs inthe next contract cycle. Savings of $1.0m are projected.

Public Works Includes the restoration of the previously eliminatedMaintenance/Spare Bridge Tender position.

Engineering Includes the addition of a Mechanical Engineer position formerlycarried on Bond Funds.

Debt Service Includes a $3.0m reduction in expenses for the sale ofunused/surplus City property. It is expected the sale of a surplus school willfulfill this requirement.

Transportation, Traffic & Parking FY 10-11 initiative will implement a 2nd

shift of parking enforcement. Funding included that will eliminate the doubledipper problem in this department.

CEO two new Utilization Monitors will resource the Department to continue itspro-active and aggressive approach to ensuring that all local ordinances andState & Federal laws are being complied with as it relates to business beingconducted in New Haven.

Economic Development Transfer of two (2) special fund positions to theGeneral Fund. This will ensure the Department has resources to meet itseconomic & cultural affairs missions.


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Pensions As cited above, Labor Relations will negotiate contracts with manyof the City bargaining units and will aggressively seek to mitigate these costincreases in the future. Until such time, the City will continue to fund thepension budget per actuarial recommendation.

Self Insurance The Bond Rating Agencies and Independent City Auditorhave cited the Citys underfunding of its self insurance fund as a deficiency.

This budget request is an attempt to address this issue and increases theallocation by $1.45m.

Medical Benefits Projected costs in FY 09-10 are currently projected to be$79.2. Anthem projects a growth rate of 7%, bringing total expenses for FY 10-11 to $84.9m. Revenue from employees/retirees, grants etc. is projected to be$25.2m leaving the balance of $59.6m to be funded through the GF. As citedabove, Labor Relations in its contract negotiations with the various bargainingunits has made this a top item for negotiation.

Workers Comp Increase is required to match FY 09-10 projected deficit. Innovation Based Budgeting - Areas to be evaluated in FY 10-11 are listed

below:

Management of the program on a day-to-day basis will be provided by a ProjectLeader, which is a new position in FY 10-11. Grant writing support and otherday to day operational help will be provided by a new Management & PolicyAnalyst. To further bolster the Citys efforts to reduce legal liability, two (2)additional Attorney positions (1 Deputy and 1 Asst.) have been added to thebudget.

o Document Managemento Electronic Permittingo Storm Water Authorityo Reduction of Liability Costso Targeted Privatizationo Strategic Partnershipso Emergency Medical Response/Fire Serviceso Board of Education Savingso Armory Reuseo CMEDo Governmental Re-Organization

B. REVENUE

Grand List based upon implementing 3rd year of the revaluation phase-in.


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Current tax revenue increase of $16.1m, while mill rate reduced to 41.21.Supplemental car taxes expected to be $2.0m based on FY 09 actuals.

Personal property tax initiatives of $500,000 to be achieved through variousAssessors Office initiatives, including audits and inventory analysis.

State revenue estimates are based upon the Governors budget.o State Aid for construction & Re-construction ($621k)o School Transportation ($880k)o PILOT: College & Hospitals ($3.6m)o PEQUOT Funds ($3.6m)o Restored funding fro State PILOTS ($3.6m)

Parking meter revenue increased by $1.2m due to the new part time secondshift staffing at Transportation, Traffic & Parking.

Building Permit revenue increased to $9.0m based upon increasing the buildingpermit fee by $2.

All other licenses permits and fees based upon projected trends.

Income from short term investment dropped ($750K) due to the continuance ofhistorically low interest rates.

Parking tag revenue dropped from $6.0m in FY 10 to $5.25m in FY 11 basedupon current projections (plus additional second shift part-time ParkingEnforcement Officers).

Through the planned monetization of parking meters, the City will create aProperty Tax Stabilization Trust Fund. The revenue from the monetization is

projected for use in this budget and in each of the years projected to havesignificant State shortfalls. This initiative is designed to stabilize taxes until theeconomy improves. The FY 10-11 budget contains $10.m.

$694k increase in non-profits based upon new agreement with Yale University.

$5.0m New Haven Parking Authority voluntary PILOT program. Represents a$2.0m increase in the voluntary agreement.

Federal grant funds have been used to offset the cost of a portion of the recentclass of Police Officers. 23 Officers salaries and benefits are being funded fromthese funds.

Real Estate Conveyance Tax reduced by $325k to mirror current trend.


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CAPITAL BUDGET

Total Capital budget = $182,960,237

City Bonds = $45,990,548 State & Federal = $136,969,689

Funding levels Fire $2.02m Public Works $3.0m (city share $1.3m) Parks $2.37m Library $550k Police $1.2m Engineering $3.2m Finance/Tech $950k Assessors $1.5M CSA $80K Econ Dev $4.5M Airport $8.1M (City share = $588K) City Plan $425K LCI $2.0M OBIE $400K Trans/T & P $910K Education (non-school) $4.94K Education (Construction) $146.9M

SPECIAL FUNDS

The City in FY 10-11 is projecting the receipt of $148.2M in Special Funds grants.Nearly 90% of those funds will be received by the following three departments:

Board of Education - $73.3M which will support a wide array of programs.

Economic Development $45.9M of which $40M is designated for the Route 34

Urban Blvd project

Health Department - $14.4m to support many health programs on-going in theCity ranging from Ryan White Title I funding to Maternal & Child Healthprograms.


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Department General FundCapital Projects

(City Bonds) Special Funds Total

111 Board of Aldermen 730,423 730,423

131 Mayor's Office 974,820 194,924 1,169,744132 Chief Administrator's Office 483,265 483,265

133 Corporation Counsel 1,960,068 1,960,068

135 Office of Labor Relations 187,965 187,965

136 Human Resources 1,070,292 1,070,292

137 Department of Finance 10,478,082 950,000 802,051 12,230,133

139 Assessor's Office 955,499 1,500,000 2,455,499

152 Public Library 3,803,489 550,000 83,628 4,437,117

160 Parks & Recreation 5,110,990 2,375,000 712,450 8,198,440

161 City/Town Clerk 504,509 504,509

162 Registrar of Voters 551,296 551,296

200 Public Safety Communications 3,468,335 2,144,346 5,612,681

201 Police Service 37,654,832 1,190,000 564,352 39,409,184

202 Fire Service 31,218,881 2,025,000 33,243,881

301 Public Health 3,503,435 14,419,100 17,922,535

302 Fair Rent Commission 64,138 2,750 66,888

303 Elderly Services 738,416 89,365 827,781

304 Youth Services 335,920 1,858,020 2,193,940

305 Serv to Persons with Disabilities 133,710 133,710

308 Community Services Admin 2,089,880 80,000 722,688 2,892,568

402 Contract Reserve (1,000,000) (1,000,000)

404 Various Organizations 188,295 188,295

405 Non-Public Transportation 700,000 700,000

501 Public Works 13,132,889 1,325,000 14,457,889

502 Engineering 3,769,588 3,185,000 6,954,588

600 Debt Service 65,096,058 65,096,058

701 Development Operating Contributions 1,345,000 1,345,000

702 City Plan 558,106 425,000 237,362 1,220,468

704 Transportation/Traffic & Parking 2,318,206 910,000 320,096 3,548,302

705 Commission on Equal Opportunities 241,035 1,577,720 1,818,755

721 Building Inspection & Enforcement 909,071 400,000 1,309,071

724 Economic Development 1,481,225 4,505,000 45,893,983 51,880,208

747 Livable City Initiative 797,475 2,000,000 5,293,465 8,090,940802 Pensions 34,453,245 34,453,245

804 Self Insurance 6,054,500 6,054,500

805 Employee Benefits 72,180,000 72,180,000

900 Education 176,019,297 23,982,429 73,279,506 273,281,232

999 Innovation Based Budgeting (8,000,000) (8,000,000)

Airport - 588,119 588,119

- -

GRAND TOTALS 476,262,235 45,990,548 148,195,806 670,448,589

-

DEPARTMENT SUMMARY

CITY OF NEW HAVENFY 2010-11



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SUMMARY OF GENERAL FUND

Agency 51000's 52000's 53000's 54000's 55000's 56000'sPersonnel Utilities Allowance & Equipment Materials & Rentals &

Travel Supplies Services

111 Board of Aldermen 618,346 - 12,500 - 6,627 92,950

131 Mayor's Office 827,670 - 18,000 - 3,150 126,000

132 Chief Administrator's Ofc. 424,385 2,000 - - 1,200 55,680

133 Corporation Counsel 1,313,968 - 350 3,275 60,200 582,275135 Office of Labor Relations 140,065 - - - 900 47,000

136 Human Resources 488,672 - - - 1,620 580,000

137 Finance 3,822,999 1,233,140 960 90 59,234 5,361,659

139 Assessor's Office 659,284 - 4,940 - 3,725 287,550

152 Public Library 2,672,492 348,597 - 44,600 387,950 349,850

160 Parks & Recreation 3,605,185 773,023 - 23,310 301,015 408,457

161 City/Town Clerk 301,429 - - - 7,000 196,080

162 Registrar of Voters 283,568 6,515 522 450 3,071 257,170

200 Public Safety Communications 2,963,034 106,000 - 1,500 2,000 395,801

201 Police Service 34,106,324 681,783 4,743 119,070 1,074,535 1,668,377202 Fire Service 28,826,350 1,325,433 2,120 84,985 729,530 250,463

301 Public Health 3,267,356 - 4,818 2,230 42,100 186,931

302 Fair Rent 62,968 - - - 450 720

303 Elderly Services 342,117 6,500 3,492 - 5,750 380,557

304 Youth Services 76,405 - 180 - 200 259,135

305 Services/Disabilities 122,469 - 400 - 675 10,166

308 Community Services Admin 333,909 - 1,500 - 2,300 1,752,171

402 Contract Reserve (1,000,000) - - - - -

404 Various Organizations - - - - - 188,295

405 Non-Public Transportation - - - - - 700,000

501 Public Works 6,037,712 298,200 - 267 839,172 5,957,538

502 Engineering 778,188 2,400,000 - - 9,865 581,535

600 Debt Service - - - - - -

701 Development Operating Contribution - - - - - 1,345,000

702 City Plan 480,106 - - - 10,000 68,000

704 Transportation/Traffic & Parking 1,971,760 - - 5,000 90,800 250,646

705 Equal Opportunities 221,574 3,949 - - 1,768 13,744

721 Building Inspection 862,422 - 16,350 - 5,602 24,697

724 Economic Development 865,990 7,000 - - - 608,235

747 Livable City Initiative 660,072 45,000 3,600 - 4,050 84,753

802 Pensions - - - - - -

804 General Liability - - - - - 2,054,500

805 Employee Benefits - - - - - 1,906,600

900 Education 117,569,478 11,549,000 649,858 504,218 3,786,834 40,899,909

999 Innovation Based Budgeting (8,000,000) - - - - -

GRAND TOTALS 205,706,297 18,786,140 724,333 788,995 7,441,323 67,932,444



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ALLOCATIONS FOR FISCAL YEAR 2009-10

57000's 58000's 58000's 58000's 59000's 59000's 59000's TotalsDebt Pensions COBRA/ Health Worker's General Liability Unemployment

Service Social Security Benefits Compensation & Other Benefits Compensation

0 99,500 0 156,040 0 0 0 985,963

0 109,450 0 171,644 0 0 0 1,255,914

0 49,750 0 78,020 0 0 0 611,035

0 179,100 0 280,872 0 0 0 2,420,0400 19,900 0 31,208 0 0 0 239,073

0 69,650 0 109,228 0 0 0 1,249,170

0 656,700 0 1,029,864 0 0 0 12,164,646

0 129,350 0 202,852 0 0 0 1,287,701

0 457,700 0 717,784 0 0 0 4,978,973

0 587,050 0 920,636 304,903 0 0 6,923,579

0 49,750 0 78,020 0 0 0 632,279

0 59,700 0 93,624 0 0 0 704,620

0 527,350 0 827,012 0 0 0 4,822,697

0 10,285,559 0 8,597,804 4,776,807 0 0 61,315,0020 8,411,367 0 5,648,648 1,727,781 0 0 47,006,677

0 636,800 0 998,656 0 0 0 5,138,891

0 9,950 0 15,604 0 0 0 89,692

0 59,700 0 93,624 0 0 0 891,740

0 9,950 0 15,604 0 0 0 361,474

0 19,900 0 31,208 0 0 0 184,818

0 39,800 0 62,416 0 0 0 2,192,096

0 0 0 0 0 0 0 (1,000,000)

0 0 0 0 0 0 0 188,295

0 0 0 0 0 0 0 700,000

0 1,154,200 0 1,810,064 813,074 0 0 16,910,227

0 89,550 0 140,436 0 0 0 3,999,574

26,038,423 0 0 0 0 0 0 26,038,423

0 0 0 0 0 0 0 1,345,000

0 69,650 0 109,228 0 0 0 736,984

0 308,450 0 483,724 0 0 0 3,110,380

0 39,800 0 62,416 0 0 0 343,251

0 139,300 0 218,456 0 0 0 1,266,827

0 109,450 0 171,644 0 0 0 1,762,319

0 109,450 0 171,644 0 0 0 1,078,569

0 0 3,820,284 0 0 0 0 3,820,284

0 0 0 0 0 4,000,000 0 6,054,500

0 0 0 0 0 16,400 500,000 2,423,000

39,057,635 6,145,135 0 36,203,185 2,540,855 1,060,000 0 259,966,107

0 0 0 62,416 0 0 0 (7,937,584)

65,096,058 30,632,961 3,820,284 59,593,581 10,163,419 5,076,400 500,000 476,262,235



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{1} {2) {3} {4} {3}FY 2008-09 FY 2009-10 FY 2010 -11 FY 2010-11 DIFFERENCE

DEPARTMENT ACTUAL BOA Approved DEPT REQUESTMAYORSBUDGET FY 09-10 TO FY 10-11

111 - LEGISLATIVE SERVICES 667,370 730,423 730,423 730,423 -

131 - MAYOR'S OFFICE 854,687 941,571 974,820 974,820 33,249

132 - CAO 494,435 486,186 483,265 483,265 (2,921)

133 - CORPORATION COUNSEL 1,761,540 1,671,825 1,960,068 1,960,068 288,243135 - LABOR RELATIONS 194,835 158,715 187,965 187,965 29,250

136 - HUMAN RESOURCES 832,359 1,057,574 1,070,292 1,070,292 12,718

137 - FINANCE 11,466,085 10,088,686 11,343,454 10,478,082 389,396

139 - ASSESSOR'S OFFICE 659,067 1,259,146 1,055,499 955,499 (303,647)

152 - LIBRARY 3,946,368 3,812,915 3,903,489 3,803,489 (9,426)

160 - PARKS & RECREATION 5,296,072 5,019,833 5,479,166 5,110,990 91,157

161 - CITY/TOWN CLERK 441,996 504,509 504,509 504,509 -

162 - REGISTRAR OF VOTERS 421,574 525,932 551,296 551,296 25,364

200 - PUBLIC SAFETY COMMUNICATIONS - - 3,468,335 3,468,335 3,468,335

201 - POLICE 37,891,826 38,967,454 37,764,832 37,654,832 (1,312,622)

202 - FIRE 30,918,579 31,703,222 31,212,453 31,218,881 (484,341)

301 - HEALTH 3,226,094 3,359,580 3,503,435 3,503,435 143,855

302- FAIR RENT 61,399 62,304 64,138 64,138 1,834303 - ELDERLY SERVICES 1,016,323 755,803 738,416 738,416 (17,387)

304 - YOUTH SERVICES 135,312 335,920 335,920 335,920 -

305 - SERVICES FOR DISABILITIES 119,662 133,710 133,710 133,710 -

308 - COMMUNITY SERVICES ADMIN 2,217,932 2,086,426 2,280,252 2,089,880 3,454

402 - CONTRACT RESERVE - - (1,000,000) (1,000,000) (1,000,000)

404 - VARIOUS ORGANIZATIONS 188,295 188,295 188,295 188,295 -

405 - NON-PUBLIC TRANSPORTATION 542,791 700,000 700,000 700,000 -

501 - PUBLIC WORKS 12,752,815 13,182,787 13,132,889 13,132,889 (49,898)

502 - ENGINEERING 3,321,153 3,674,830 3,823,054 3,769,588 94,758

600 - DEBT SERVICE 58,851,808 62,169,780 68,214,258 65,096,058 2,926,278

701 - FINANCIAL SUPPORT TO VARIOUS ORG 1,353,507 1,195,000 1,391,000 1,345,000 150,000

702- CITY PLAN 569,454 555,225 589,735 558,106 2,881

704 - TRANSPORTATION/TRAFFIC & PARKING 2,230,294 2,149,066 2,426,652 2,318,206 169,140

705 - EQUAL OPPORTUNITIES 183,006 157,347 241,035 241,035 83,688

721 - BLDG. INSPECT. & ENFORCEMENT 843,579 908,046 909,071 909,071 1,025

724 -ECONOMIC DEVELOPMENT 1,444,133 1,354,681 1,481,225 1,481,225 126,544

747 - LIVABLE CITY INITIATIVE 937,231 793,680 797,475 797,475 3,795

802 - PENSIONS/FICA 31,384,015 32,792,929 34,453,245 34,453,245 1,660,316

804 - SELF INSURANCE 4,181,549 4,604,500 6,054,500 6,054,500 1,450,000

805 -MEDICAL BENEFITS 49,463,283 51,593,581 59,593,581 59,593,581 8,000,000

805 - WORKERS COMP 8,447,730 8,705,939 10,163,419 10,163,419 1,457,480

805-8510 LIFE INSURANCE 830,000 830,000 830,000 830,000 -

805-8550 PERFECT ATTENDANCE 12,180 20,000 20,000 18,000 (2,000)

805-8550 LONGEVITY 825,113 769,041 850,000 800,000 30,959

805-8550 UNEMPLOYMENT COMP 509,984 700,000 500,000 500,000 (200,000)

805-8550 RESERVE LUMP SUM SICK LEAVE - 225,000 250,000 225,000 -

805 - GASB 45 and Other Post Employment Benefits 50,000 50,000 1,000,000 50,000 -

900 - EDUCATION 173,005,135 173,019,297 176,019,297 176,019,297 3,000,000

999 - INNOVATION BUDGET - - (8,000,000) (8,000,000)

EXPENDITURES 454,550,570 464,000,758 490,374,468 476,262,235 12,261,477

% INCREASE FY 09-10 BOA TO FY 10-11 MAYORS PROPOSED 2.64%

GENERAL FUND EXPENDITURE BUDGET

MAYORS BUDGET

FY 2010-11



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GENERAL FUND COMPARISON

FY 08-09 FY 09-10 FY 10-11

AGENCY BUDGET EXPENDITURES PROJECTED MAYORS

6-30-09 PER AUDIT BUDGET EXPENDITURES BUDGET

111 - LEGISLATIVE SERVICES

PERSONNEL 604,421 613,710 618,346 618,346 618,346NON-PERSONNEL 112,077 53,660 112,077 112,077 112,077

TOTAL 716,498 667,370 730,423 730,423 730,423

125 - FINANCIAL REVIEW & AUDIT COMM

PERSONNEL- - - - -NON-PERSONNEL - - 75,000 75,000 -

TOTAL - - 75,000 75,000 -

131 - MAYOR'S OFFICE


TOTAL 855,873 986,687 941,571 941,571 974,820

132 - CHIEF ADMINISTRATOR'S OFC


TOTAL 517,649 494,435 486,186 486,186 483,265

133 - CORPORATION COUNSEL

PERSONNEL 1,308,779 1,286,496 1,228,233 1,228,233 1,313,968NON-PERSONNEL 496,475 475,044 397,100 397,100 646,100

TOTAL 1,805,254 1,761,540 1,625,333 1,625,333 1,960,068

135 - OFFICE OF LABOR RELATIONS


TOTAL 194,835 194,835 158,715 158,715 187,965

136 - HUMAN RESOURCES


TOTAL 929,028 832,359 1,057,574 1,057,574 1,070,292

137 DEPARTMENT OF FINANCE

PERSONNEL 3,971,807 3,971,807 3,783,127 3,783,127 3,822,999NON-PERSONNEL 7,494,278 7,494,278 6,255,298 6,255,298 6,655,083

TOTAL 11,466,085 11,466,085 10,038,425 10,038,425 10,478,082

139 - ASSESSOR'S OFFICE


TOTAL 659,067 659,067 1,259,146 1,259,146 955,499

152 - LIBRARY


TOTAL 4,084,673 3,814,368 3,847,915 3,847,915 3,803,489

160 - PARKS & RECREATION


TOTAL 5,679,456 5,296,072 5,064,828 5,064,828 5,110,990

161 - CITY/TOWN CLERKPERSONNEL 294,538 283,019 301,429 301,429 301,429NON-PERSONNEL 203,080 158,978 203,080 203,080 203,080

TOTAL 497,618 441,996 504,509 504,509 504,509

162 - REGISTRAR OF VOTERS


TOTAL 517,672 421,574 525,932 525,932 551,296

200- PUBLIC SAFETY COMM

PERSONNEL - - - - 2,963,034NON-PERSONNEL - - - - 505,301

TOTAL - - - - 3,468,335



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FY 08-09 FY 09-10 FY 10-11



201 - POLICE SERVICES


TOTAL 37,891,826 37,891,826 38,968,336 38,968,336 37,654,832

202 - FIRE SERVICES

PERSONNEL 28,284,498 28,197,922 28,954,701 28,954,701 28,826,350NON-PERSONNEL 2,745,203 2,720,657 2,773,798 2,773,798 2,392,531TOTAL 31,029,701 30,918,579 31,728,499 31,728,499 31,218,881

301 - HEALTH DEPARTMENT


TOTAL 3,407,304 3,226,094 3,356,259 3,356,259 3,503,435

302 - FAIR RENT

PERSONNEL 61,134 61,134 61,134 61,134 62,968NON-PERSONNEL 1,310 265 1,170 1,170 1,170

TOTAL 62,444 61,399 62,304 62,304 64,138

303 - ELDERLY SERVICES

PERSONNEL 589,788 589,788 295,625 295,625 342,117

NON-PERSONNEL 426,535 426,535 408,792 408,792 396,299TOTAL 1,016,323 1,016,323 704,417 704,417 738,416

304 - YOUTH SERVICES


TOTAL 135,921 135,312 335,920 335,920 335,920

305- DISABILITY SERVICES


TOTAL 131,392 119,662 133,710 133,710 133,710

308-COMMUNITY SERVICES ADMIN

PERSONNEL 566,925 486,695 330,655 330,655 333,909NON-PERSONNEL 1,755,771 1,731,237 1,755,771 1,755,771 1,755,971

TOTAL 2,322,696 2,217,932 2,086,426 2,086,426 2,089,880402 - CONTRACT RESERVE

PERSONNEL 740,000 - - - (1,000,000)NON-PERSONNEL - - - - -

TOTAL 740,000 - - - (1,000,000)

404 -VARIOUS ORGANIZATIONS

PERSONNEL - - 188,295 188,295 -NON-PERSONNEL 188,295 188,295 - - 188,295

TOTAL 188,295 188,295 188,295 188,295 188,295



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FY 08-09 FY 09-10 FY 10-11



405 - NON-PUBLIC TRANSPORTATION

PERSONNEL - - - - -NON-PERSONNEL 1,100,000 542,791 700,000 700,000 700,000

TOTAL 1,100,000 542,791 700,000 700,000 700,000

501 - PUBLIC WORKS

PERSONNEL 6,575,426 6,315,205 6,058,138 6,058,138 6,037,712NON-PERSONNEL 7,580,330 6,437,610 7,122,326 7,122,326 7,095,177TOTAL 14,155,756 12,752,815 13,180,464 13,180,464 13,132,889

502 - ENGINEERING

PERSONNEL 667,262 663,533 684,140 684,140 778,188NON-PERSONNEL 2,841,030 2,657,619 2,990,690 2,990,690 2,991,400

TOTAL 3,508,292 3,321,153 3,674,830 3,674,830 3,769,588

600 - DEBT SERVICE

PERSONNEL - - - - -NON-PERSONNEL 61,040,192 58,851,808 62,169,780 62,169,780 65,096,058

TOTAL 61,040,192 58,851,808 62,169,780 62,169,780 65,096,058

700 - SMALL BUSINESS INITIATIVE

PERSONNEL 34,168 34,168 - - -

NON-PERSONNEL - - - - -TOTAL 34,168 34,168 - - -

701 - DEVELOPMENT OPERATING CONTRIBUTIONS

PERSONNEL - - 1,195,000 1,195,000 -NON-PERSONNEL 1,355,000 1,353,507 - - 1,345,000

TOTAL 1,355,000 1,353,507 1,195,000 1,195,000 1,345,000

702 - CITY PLAN


TOTAL 680,960 569,454 555,225 555,225 558,106

704 -TRANSPORTATION/ TRAFFIC & PARKING


TOTAL 2,230,295 2,230,295 2,121,695 2,121,695 2,318,206705 - COMM. ON EQUAL OPPORTUNITIES


TOTAL 200,843 183,006 157,347 157,347 241,035

721 - BUILDING INSPECT & ENFORCEMENT


TOTAL 881,807 843,579 908,046 908,046 909,071

724 - ECONOMIC DEVELOPMENT


TOTAL 1,444,133 1,444,133 1,354,681 1,354,681 1,481,225

747 - LIVABLE CITY INITIATIVE


TOTAL 1,050,407 937,231 793,680 793,680 797,475

802 - PENSIONS

PERSONNEL 31,394,015 31,394,015 32,792,929 32,792,929 34,453,245NON-PERSONNEL - - - - -

TOTAL 31,394,015 31,394,015 32,792,929 32,792,929 34,453,245



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FY 08-09 FY 09-10 FY 10-11



804 - GENERAL LIABILITY

PERSONNEL - - - - -NON-PERSONNEL 4,454,500 4,181,549 4,604,500 4,604,500 6,054,500

TOTAL 4,454,500 4,181,549 4,604,500 4,604,500 6,054,500

805 - EMPLOYEE BENEFITS

PERSONNEL 60,104,114 60,104,121 62,893,561 62,893,561 72,180,000NON-PERSONNEL - - - - -TOTAL 60,104,114 60,104,121 62,893,561 62,893,561 72,180,000

900 - EDUCATION


TOTAL 173,019,297 173,005,135 173,019,297 173,019,297 176,019,297

999 - INNOVATION BASED BUDGETING

PERSONNEL (5,855,879) - - - (8,000,000)NON-PERSONNEL - - - - -

TOTAL (5,855,879) - - - (8,000,000)

PERSONNEL 318,833,703 322,855,881 307,428,949 307,428,949 312,339,542

NON-PERSONNEL 136,813,813 131,704,689 156,571,809 156,571,809 163,922,693

GRAND TOTAL 455,647,516 454,560,570 464,000,758 464,000,758 476,262,235



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2008-09 FY 2009-2010 FY 2010-2011 +/-

REVENUE CATEGORY ACTUAL BOA MAYORS

BUDGET BUDGET

I. Property Taxes 203,425,116 206,165,103 222,259,230 16,094,127

II. State Aid - CITY 55,075,918 59,600,267 48,649,904 (10,950,363)State Aid - BOE 153,383,955 154,638,921 153,136,528 (1,502,393)

State Aid sub-total 208,459,873 214,239,188 201,786,432 (12,452,756)

III. Licenses, Permits & Fees 17,319,961 14,367,500 16,252,500 1,885,000

IV. Interest Income 690,339 1,500,000 750,000 (750,000)

V. Rents & Fines 5,706,065 6,463,057 5,603,057 (860,000)

VI. Other Revenue 19,476,747 21,265,910 29,611,016 8,345,106

GRAND TOTAL 455,078,101 464,000,758 476,262,235 12,261,477

SUMMARY OF GENERAL FUND REVENUES

FY 2008-09 ACTUAL TO FY 2010-11 MAYORS BUDGET



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DETAIL OF FY 08-09 FY 09-10 FY 10-11 FY 10 v. FY 11

GENERAL FUND REVENUE Actual BOA APPROVED Mayord Budget +/-

Current City Taxes:

Real Estate, Personal Proper ty, Motor Vehicle 198,590,160 199,665,103 216,759,230 17,094,127

Supplemental Motor Vehicle 2,006,060 2,000,000 2,000,000 -

Current Interest 995,840 1,000,000 1,000,000 -

201,592,060 202,665,103 219,759,230 17,094,127

Tax Collection Initiatives:

Personal Property Tax Initiatives - 1,500,000 500,000 (1,000,000)

- 1,500,000 500,000 (1,000,000)

Delinquent City Taxes:

Real & Personal Property 1,199,311 1,000,000 1,000,000 -

Interest and Penalties 633,745 1,000,000 1,000,000 -

1,833,056 2,000,000 2,000,000 -

I. PROPERTY TAXES 203,425,116 206,165,103 222,259,230 16,094,127

State Grants for Education:

Education Cost Sharing 141,074,791 142,509,525 142,509,525 -

State Aid for Construction & Reconstruction 7,886,902 7,621,959 7,000,000 (621,959)

School Transportation 4,152,528 4,132,437 3,252,003 (880,434)

Education Legally Blind 180,415 300,000 300,000 -

Health Svc-Non-Public Schools 89,319 75,000 75,000 -

153,383,955 154,638,921 153,136,528 (1,502,393)

State Grants

PILOT: State Property 4,386,317 4,378,910 4,390,033 11,123

PILOT: Colleges & Hospitals 37,096,533 37,833,103 34,234,458 (3,598,645)

Distressed Cities Exemption 28,099 306,511 110,755 (195,756)

Tax Relief for the Elderly-Freeze - 65,000 65,000 -

Homeowners Tax Relief-Elderly 446,444 446,204 400,000 (46,204)

Reimb.-Low Income Veterans 58,177 54,113 59,685 5,572

Reimb. - Disabled 10,275 9,117 11,418 2,301

Low Income Tax Abate. Program 290,683 - - -

PILOT: Boats 33,783 33,783 - (33,783)

PILOT: Machinery/Equipment 1,255,676 786,667 851,243 64,576

Shell Fish 28,609 37,861 37,861 -

Pequot Funds 9,931,902 10,968,923 7,323,486 (3,645,437)

Telecommunications Property Tax 898,942 675,916 555,494 (120,422)

Town Aid: Roads 610,478 447,684 610,471 162,787

Restored funding to FY 09 PILOT level - 3,556,475 - (3,556,475)

55,075,918 59,600,267 48,649,904 (10,950,363)

II.TOTAL STATE AID 208,459,873 214,239,188 201,786,432 (12,452,756)

Licenses/Permits/Services & Fees:

Ofc of Techology 3,197 1,500 1,500 -

Other Agencies 54,206 70,000 50,000 (20,000)

Maps/Bid Documents 4,310 4,000 5,000 1,000

Parks-Lghthse.-Adm&Concession 133,355 170,000 150,000 (20,000)

Park Dept.-Carousel & Bldng 4,071 5,000 5,000 -

Park Dept.-Other Fees 40,123 50,000 80,000 30,000

Town Clerk/City Clerk 421,028 400,000 350,000 (50,000)

Police Service 113,186 90,000 100,000 10,000

Police - Animal Shelter 5,059 5,000 4,000 (1,000)

Fire Service 44,042 35,000 35,000 -

Fire Service Medical Response Billing - 320,000 100,000 (220,000)

Engineers - Cost Recovery - - 100,000 100,000

Health Services 295,978 300,000 350,000 50,000

Registrar of Vital Stats. 437,218 425,000 450,000 25,000

Public Works: Public Space Lic./Permits 227,887 230,000 230,000 -

Public Works Evictions 1,690 2,000 2,000 -

Public Works Fees - - - -

Towers Licenses 4,768 - 5,000 5,000

Residential Parking 33,060 40,000 35,000 (5,000)

Traffic & Parking/Meter Receipts 4,068,266 4,000,000 5,200,000 1,200,000

Building Inspections 11,405,362 8,200,000 9,000,000 800,000

High School Athletics 23,155 20,000 - (20,000)

III. LICENSES PERMITS & FEES 17,319,961 14,367,500 16,252,500 1,885,000

GENERAL FUND REVENUE BUDGET

FISCAL YEAR 2010-11

MAYORS BUDGET



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DETAIL OF FY 08-09 FY 09-10 FY 10-11 FY 10 v. FY 11

GENERAL FUND REVENUE Actual BOA APPROVED Mayord Budget +/-

GENERAL FUND REVENUE BUDGET

FISCAL YEAR 2010-11

MAYORS BUDGET

Income from Short Term Investments:

Interest Income 690,339 1,500,000 750,000 (750,000)

IV. INTEREST INCOME 690,339 1,500,000 750,000 (750,000)

Received from Rents:

Parks Employee Rents 10,940 9,000 9,000 -

Misc Comm Dev Rent 407,530 400,000 - (400,000)

Coliseum Lots - - 240,000 240,000

Parking Space Rental 4,620 4,057 4,057 -

423,090 413,057 253,057 (160,000)

Received from Fines:

Superior Court 56,409 45,000 75,000 30,000

Parking Tags 5,221,466 6,000,000 5,250,000 (750,000)

Police-False Alarms Fines/Regis. - - 20,000 20,000

Public Works: Public Space Violations 5,100 5,000 5,000 -

5,282,975 6,050,000 5,350,000 (700,000)

V. RENTS AND FINES 5,706,065 6,463,057 5,603,057 (860,000)

Payments in Lieu of Taxes:

So Central Regional Water Auth. 828,826 866,935 888,460 21,525

Parking Authority PILOTS 59,167 65,707 64,150 (1,557)

52 Howe Street 58,741 60,504 62,319 1,815

Hospital of St. Raphael 9,603 9,603 9,375 (228)

Trinity Housing - 25,568 48,284 22,716

Ninth Square 580,065 - - -

1,536,402 1,028,317 1,072,588 44,271

Other Taxes and Assessments: -

Real Estate Conveyance Tax 1,434,631 1,325,000 1,000,000 (325,000)

Yale Payment-Fire Services 2,639,065 2,672,937 2,672,937 -

Air Rights Garage 200,000 200,000 200,000 -

4,273,696 4,197,937 3,872,937 (325,000)

Miscellaneous: -

Controller 1,022,604 1,720,000 1,000,000 (720,000)

BABS Revenue - - 863,861 863,861

Off Track Betting 933,329 900,000 900,000 -

Personal Motor Vehicle Reimb 16,178 30,000 30,000 -

Fire Insurance Recoveries 15,813 - -

Neigh. Pres Loan Payments 39,315 10,000 10,000 -

Welfare Department - 19,000 20,000 1,000

Commission on Equal Opportunities 68,735 25,000 25,000 -

NHPA: PILOT 2,000,000 3,000,000 5,000,000 2,000,000GNHWPCA:PILOT 608,400 608,400 608,400 -

4,704,374 6,312,400 8,457,261 2,144,861Other Revenue -

Non-Profits 4,405,051 5,513,816 6,208,230 694,414Parking Meter Monetization - - 10,000,000 10,000,000Dwight School/Amistad Academy 1,475,580 - - -156 Washington Ave 3,000,000 - - -Federal Stimulus Aid - 991,017 - (991,017)

Sale of City Assets (SCHOOLS) - 3,172,423 - (3,172,423)Transfer Station Regional Authority - - - -I-95 Highway Expansion Program 78,244 - - -United Illuminating Rebate - Energy Savings 3,400 50,000 - (50,000)

8,962,275 9,727,256 16,208,230 6,480,974VI. OTHER REVENUE 19,476,747 21,265,910 29,611,016 8,345,106

GRAND TOTAL 455,078,101 464,000,758 476,262,235 12,261,477



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65/499Section 2 Section 22-25

HEALTH SERVICESRestaurant and other licenses including pools, sand blasting permits and daycare inspections.

PARKS DEPARTMENTFees recover some of the costs of operating various recreational facilities and sponsoring programs.

POLICE SERVICE

x For copies of Police reports and various licenses & permits.

x Fees for the sale & reclaiming of Stray Animals.

PUBLIC WORKSVarious licenses and permits including excavation licenses and permits, sidewalk licenses and permits andobstruction permits these permits are issued at the LCI Licensing center.

REGISTRAR OF VITAL STATISTICSPurchasing copies of birth, marriage and death certificates. Fees for these services are established by Statestatute.

TRAFFIC & PARKING METER RECEIPTSParking meter receipts is revenue generated from parking and estmates are based upon the meter rateincrease pending approval of the Traffic Authority as required by Sec. 29-64(a) of the New Haven Code of

Ordinances.

RECEIVED FROM RENTS & FINES

PARKS EMPLOYEES RENT - Rental income from employees who utilize City owned houses on park property.

MISCELLANEOUS COMMUNITY DEVELOPMENT RENT - The City receives a basic rent P.I.L.O.T. paymentas a result of a development agreement with the Connecticut Financial Center Associates Limited Partnership.

PARKING SPACE RENTAL - As a result of an agreement with the Federal Government ServicesAdministration, the City receives revenue for nine spaces within the circulation easement under the Hall ofRecords.

SUPERIOR COURT - Revenue from fines collected by the court for parking violations.

PARKING TAGS Represents the efforts of the Traffic & Parking Department in enforcing various parkingordinance. The increased projection is based on anticipated revenue from lowering the tow threshold to $100.

PUBLIC SPACE VIOLATIONS Revenue collections are anticipated with the enforcement of numerous publicspace ordinances. A fine of $100 per day has been established.

STATE GRANTS FOR EDUCATION

The EDUCATION COST SHARING (ECS) GRANT Program, authorized by State legislation in 1988, andeffective beginning July 1, 1989, replaced the Guaranteed Tax Base (GTB) Grant and the Education

Enhancement Aid (EEA) Grant programs (minimum salary aid, teacher salary aid, general education aid andteacher-pupil ratio aid). The ECS grant formula calculates State aid using a formula which considers masterytest scores and a student poverty measure to determine student need and a State aid percentage based on theCity's wealth as compared to the State guaranteed town wealth level.

STATE AID FOR CONSTRUCTION AND RECONSTRUCTION - The State reimburses local governments forup to 80% of eligible costs associated with school construction projects and up to 40% for administrationfacilities.

PUBLIC SCHOOL TRANSPORTATION and NON-PUBLIC SCHOOL TRANSPORTATION The Statereimburses the City for costs associated with the transportation of students to and from public and non-publicschools. Reimbursements of eligible costs are made based on prior year expenditures according to a sliding



scale ranging from 0% to 60% of costs, based on adjusted equalized net grand list per capita.

EDUCATION LEGALLY BLIND pays the City up to $6,400 per person per year for the costs of educating blindor visually impaired students requiring special education programs.

The HEALTH SERVICES-NON PUBLIC SCHOOLS program provides reimbursement according to a slidingscale ranging from 45% to 90%, for the costs of eligible health related services provided by the City to childrenwho attend non-public schools.

STATE GRANTS: PAYMENTS-IN-LIEU-OF-TAXES

The City receives grants from the State of Connecticut as partial reimbursement for the tax loss of propertyexempt from the property tax levy. These grants are categorized as Payments-in-Lieu-of- Taxes (PILOTs).

PILOT: STATE PROPERTY and PILOT: COLLEGES AND HOSPITALS are grant programs which providepartial reimbursements for the property tax loss from the tax-exempt property of the State of Connecticut andnon-profit, private colleges and hospitals. The revenues received depend on the values of such tax-exemptproperty in New Haven and in the State as a whole, the total amount of funds appropriated by the States.

The State enacted the DISTRESSED CITIES EXEMPTION program to allow manufacturing facilities in certainmunicipalities to receive an 80% exemption from their property taxes if they acquire, construct or substantiallyrenovate their facilities after July 1, 1978. The State reimburses the City for 50%, and the City experiences a

tax loss for the remaining 50%.

The State provides grants to the City for various State-mandated property tax relief programs for the elderly,disabled and veterans who meet certain income criteria. These programs include: - TAX RELIEF FOR THEELDERLY-FREEZE; TAX RELIEF ELDERLY CIRCUIT BREAKER; REIMBURSEMENT-LOW INCOMEVETERANS; REIMBURSEMENT- TOTALLY DISABLED;

The PILOT: BOATS program began in 1982 when the State removed the local property tax on bats and theincreased State boat registration fees. The PILOT reimburses the City for partial tax loss, frozen at the 1978Grand List Assessment. The Governors budget does not continue the funding of this program.

MANUFACTURERS MACHINERY AND EQUIPMENT PILOT: This payment reimburses eligible municipalitiesfor the revenue loss sustained as a result of the 100% property tax exemption for new manufacturing machinery

and equipment commencing with the 1991 grand list.

Other State Grants

MASHANTUCKET PEQUOT FUND is based on a memorandum of understanding between the State and theMashantucket Pequot Tribe. The allocation is based on the formulas of the State Property PILOT, the Collegesand Hospital PILOT and on the basis of a revision to the property tax relief formula as well as a portion asspecifically designated by the General Assembly. Grants will be apportioned pro rata to the formula generatedtotal in the event of an insufficient appropriation.

TOWN AID: ROADS is a State grant program that provides funds for local roads, including the construction andmaintenance of highways, roads and bridges, the installation and maintenance of traffic control signals, and theplanning and administration of traffic and parking programs. Funds are distributed based on the municipality's

number of street miles and population and on the total State funds appropriated.

TELECOMMUNICATION PROPERTY TAX: This program was enacted in 1989 to replace the TelephoneAccess Line Tax Share Grant which was repealed. Under this program, telecommunication companies arerequired to make payments directly to the municipality based on the companies assessed personal propertyvalue located in each municipality based on a mill rate of 47. This payment is made by SNET, Sprint, MCI andAT&T. The State reviews all assessment data and permits accelerated depreciation schedules that are notallowed under municipal assessment statutes.



INCOME FROM SHORT TERM INVESTMENTS

INTEREST INCOME is derived from the short-term investment of idle funds. These funds are invested inaccordance with the Citys investment policy which was adopted by the Board of Aldermen in August, 1995.

OTHER TAXES AND ASSESSMENTS

This revenue category includes assessments, other than the property tax levy, which are collected by the City,pursuant to Connecticut General Statutes and via contracts entered into at the local level.

The REAL ESTATE CONVEYANCE TAX is collected on real estate transactions at the rate of .5000 for each$1,000 of the purchase price of any real property conveyed.

YALE PAYMENT-FIRE SERVICES. A 1990 Memorandum of Understanding between the City of New Havenand Yale University provides that Yale will make an annual voluntary contribution to the City in recognition ofCity fire services provided to university owned tax-exempt properties. The payment for 2009-10 is equal to5.68% of the City's general operating budget allocation (including benefits) for Fire Services.

AIR RIGHTS GARAGE monthly payment pursuant to an agreement between the City, Yale-New HavenHospital and the Parking Authority, related to the 1991 Air Rights Parking Facility Revenue Bonds.

PAYMENTS-IN-LIEU-OF-TAXES (NON-STATE)The City collects several Payments-in-Lieu-of-Taxes directly from property owners; these are to be distinguishedfrom P.I.L.O.T.s which are grants from the State

SOUTH CENTRAL REGIONAL WATER AUTHORITYThe Water Authority P.I.L.O.T. is imposed pursuant to a Special Act of the Connecticut General Assembly. In1977, the South Central Regional Water Authority was created, replacing a private water company. To protectthe area's 17 towns against property tax losses resulting from the change from a private taxable company to atax-exempt public Authority, the State required that the Authority make a Payment-in-Lieu-of-Tax based on theassessed value of its properties and the current tax rate

AIR RIGHTS GARAGE,Pursuant to a 1984 lease agreement between the New Haven Parking Authority and Air Rights DevelopmentAssociates a P.I.L.O.T. is due the City of New Haven for commercial space at the Air Rights Garage, 60 YorkStreet. Pursuant to Section 2 of the Special Act #575 payment is based on the assessed value at the rate of taxset by the Board of Aldermen for that year.

PARKING AUTHORITY PILOTSPursuant to Lease Agreements between the New Haven Parking Authority and their tenants, PILOT is City ofNew Haven for commercial space under the Temple Street and Crown Street Garages. Pursuant to Section 2 ofthe Special Act #575 payment is based on the assessed value at the rate of tax set by the Board of Aldermen forthat year.

HOSPITAL OF ST. RAPHAELThe Hospital of St. Raphael makes a payment to the City for the Orchard/George St. garage per a 1973 leaseagreement with the New Haven Parking Authority. This payment is based on the assessed value of the leasedland (fixed at $170,000) and assessed value of the non-parking area (fixed at $155,000) at a 70% assessmentratio and using the mill rate for the current tax year.

TRINITY HOUSING PILOTThe City receives a PILOT payment from Trinity Housing on a per-unit basis for the newly constructed QuinnipiacTerrace.



HOWE ST. LIMITED PARTNERSHIPThe City receives a PILOT payment from Howe St. Limited Partnership as a result of the redevelopment of the 52Howe St. site.

MISCELLANEOUS

A variety of revenues not otherwise categorized are budgeted as "Miscellaneous.

Employees who are assigned City cars on a 24-hour basis are required to pay a PERSONAL MOTOR VEHICLEREIMBURSEMENT for personal use not related to their jobs.

The City collects repayments of loans made prior to July 1, 1984 forNEIGHBORHOOD PRESERVATION purposes.Loans made after July 1, 1984 are accounted for in an economic development revolving fund, pursuant to Cityordinance. These payments will stop in FY 10/11 as the property transitions to the taxable Grand List.

Third party reimbursements of Welfare costs are recorded in the revenue item WELFARE DEPARTMENT. Beginningin FY 1998-99 responsibility for collection of these reimbursements was transferred to the Department of Finance.

The State makes a grant to the City forOFF-TRACK BETTING facilities located here, at the rate of one percent of the

total money wagered.

NHPA PILOT: Represents efforts begun in FY 08-09 to secure funding from New Haven Parking Authority basedupon payments made by other non profits. Increased revenue from this PILOT has come as a result of re-negotiatingthe FY 2008-09 agreement.

GREATER NEW HAVEN WPCA PILOT: Upon the formation of the regional WPCA, the new entity will be required tomake PILOT payments to the constituent towns based on comparable PILOT payments in the region (i.e. RWA),typical property taxes for industries and the appraised fair market value of the assets.

OTHER REVENUE

A variety of revenues not otherwise categorized are budgeted as "Other Revenue.

NON PROFITS Represents efforts begun in FY 04-05 to secure funding from local Non-Profits and currentlyincludes contributions form Yale University, Yale/New Haven Hospital, and several smaller organizations.

PARKING METER MONETIZATION PAYMENT (Property Tax Stabilization Trust Fund) Through the plannedmonetization of parking meters, the City will create a Property Tax Stabilization Trust Fund. A portion of the revenuefrom the monetization will be used in the FY 10-11 budget and in each of the years of the projected state shortfalls tostabilize taxes until the economy improves.


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BUDGET CALENDARFISCAL YEAR 2010-11

November 23 Budget guidelines and instructions for developing the FY2010-11 General Fund Budget, Capital Projects Budgetand Special Fund budgets are sent to Coordinators andDepartment Heads

November 24- December 17 Department Heads work with Coordinators General &Special Fund budgets

December 18 Coordinators submit General & Special Fund requests toManagement & Budget

March 1, 2010 The Mayors FY 2010-11 General, Special and Capitalbudgets are submitted to the Board of Aldermen.

March 3, Wednesday @ 5:30 Workshop Mayors Budget Briefing

March 9, Tuesday @ 6:00 Public Hearing on the Budget

March 22, Monday @ 7:00 Budget Workshop (Overview)Monthly Meeting

March 24, Wednesday @ 6:30 Budget Workshop #1

April 13, Tuesday @ 7:00 Budget Workshop #2

April 15, Thursday @ 6:00 Budget Workshop #3

April 20, Tuesday @ 6:00 Budget Workshop #4Monthly Meeting

April 28, Wednesday @ 6:30 Public Hearing on the BudgetDeliberations Workshop

May 5, Wednesday @ 7:00 Deliberations Workshop

May 12, Wednesday @7:00 Deliberations on the BudgetMonthly Meeting

May 24, Monday Board of Aldermen Special Budget meeting

All meetings will be in the Aldermanic Chamber, City Hall, 165 Church Street New Haven,unless otherwise noted.


70/499


71/499SECTION 2 SECTION 22-31

principal of or interest on the municipal debt. The budget as adopted must be balanced. TheMayor, within ten days subsequent to the adoption of the budget, either may approve thebudget as adopted by the Board of Aldermen or may veto specific line items. If the Mayordoes not act upon the budget within the ten day period, it becomes operative and effectivewithout his signature. Any veto by the Mayor may be overridden by a two-thirds vote of theentire Board of Aldermen.

The City budget is prepared on a program-performance format, whereby expenses of eachCity department are budgeted by program cost centers. Detailed information regarding

objectives and performance measures is evaluated during budget formulation.

Financial Administration

Subsequent to the appropriation of the annual operating budget and before the beginningof the fiscal year each City agency shall submit to the Controller a work program which shallshow the proposed allotments of the agencys appropriation for the entire fiscal year bymonthly or quarterly periods as prescribed by the Controller. The Controller shall not authorizeany expenditure to be made from any appropriation except on the basis of the approvedallotments. Currently, the City operates on a quarterly allotment basis.

The Citys accounting system maintains expenditure control at the budgetary appropriation

level. Proposed expenditures require a purchase requisition and purchase order. Funds areencumbered when the purchase order is issued or when contracts are executed. Proposedcommitments in excess of appropriations are not processed until additional appropriations aremade available. The Board of Aldermen may establish by ordinance, from time to time, anamount of appropriation under the approved budget which the Controller, with the approval ofthe Mayor, shall be authorized to transfer between line items within any department or fromone department to another. No such transfer in excess of such authorized amount shall beimplemented unless it shall be proposed by the Mayor and approved by the Board ofAldermen, provided that an increase in the total appropriation shall be approved only by thevote of two-thirds of the entire Board of Aldermen. Budgetary revenues and expenditures aremonitored by the Office of Management and Budget.

After the close of the fiscal year the unencumbered balance of each appropriation shalllapse except for capital and non-recurring expenditures, and the excess of cash receipts overexpenditures plus encumbrances shall be used only for capital and non-recurring expendituresfor financing the succeeding years appropriations.

No later than 28 days after the end of each month of the fiscal year, the Mayor, through theOffice of Management and Budget, submits to the Board of Aldermen and the FinancialReview and Audit Commission a report showing (i) budgeted and actual revenues up to thelast day of the preceding month and an estimate of such revenues for the fiscal year (ii)budgeted and actual expenditures for each budgeted agency of the City up to the last day ofthe preceding month and an estimate of such expenses for the fiscal year, and (iii) theprojected budget surplus or deficit for the fiscal year. Each monthly report is filed in the Officeof the City Clerk where it is available for public inspection.

The Financial Review and Audit Commission (Commission) is a nine-member financialreview commission appointed by the Mayor with the approval of the Board of Aldermen.Members are appointed for five-year terms. The Commission meets monthly to review thefinancial condition of the City as outlined in the monthly financial reports and in the auditedfinancial statements, and conduct such other business as may come before it.


72/499SECTION 2 SECTION 22-32

Financial Projections

The City utilizes the MUNIS Financial System for the computerized monitoring of itsbudget and actual expenditures and revenues against the budget. The system employsrigorous encumbrance and posting requirements for all line items in the budget. A monthlydistribution of the budget to actual performance status is made to all City departments and theBoard of Aldermen.

Investment Practices

General Fund. In accordance with the Citys investment policy, the City invests incertificates of deposits, repurchase agreements and money market instruments with qualifiedpublic depositories as defined in the Connecticut General Statutes Section 36-382. Thesequalified public depositories report to the City regularly about their capital ratios as well as thedetails of their posted collateral. City investment judgments are based on safety, liquidity andyield.

The City keeps a roster of qualified banks that meet the above listed criteria. The roster isperiodically reviewed and analyzed for safety of the whole financial institution. In addition, theCity establishes limits of deposit investments on smaller and relatively weaker financialinstitutions. Each account with a specific purpose has FDIC Insurance of $250,000. Safety isa primary criterion of investment decisions of this Fund.

The City invests excess cash with the State of Connecticut Short Term Investment Fund(STIF). STIF is an investment pool of high-quality, short-term money market instruments forstate and local governments managed by the State Treasurers Cash Management Division.The General Fund and other disbursement accounts, such as the Payroll Account, are alsoswept at an overnight market rate. The City attempts to keep its funds as liquid as possiblein order to meet its operational requirement for the General Fund.

Special Revenue Funds. The City maintains numerous Special Revenue funds from manygrantor sources. Where program activity is funded in advance and is permitted by the grantor,the City invests consistent with the criteria listed in the General Fund section of this report.

Capital Project Funds. The unexpended proceeds from the issuance of General Obligationdebt are invested in a U.S. Treasury Money Market Fund. This investment fu