Whereas the Middleton Finance Committee requires the expenses of the Town and School Systems be funded in a responsible manner, and
The Middleton Finance Committee desires that the different Cash and Revenue Accounts be reasonably balanced between Free Cash, Stabilization, and Unused Levy Capacity, and
The Middleton Finance Committee recognizes that the FY03 State Revenue will likely drop due to a sharp reduction in state tax receipts, and
The Middleton Finance Committee does not wish to micromanage
the department budgets for the Town of
The Middleton Finance Committee does hereby pass the following Budget Resolutions for FY03
1 Level fund the salary accounts for all department personnel. This funding level to remain in effect until the current economic downturn is well and truly over and taxpayer income has recovered. This leaves open the option of increasing funding at a Special Town Meeting if conditions warrant. The Finance Committee will consider increases in personnel services only where a demonstrated increase in workload (enrollment increase, additional roads, additional mandates, etc.) can be clearly shown. This will largely reflect the economic reality in the private sector, where layoffs, wage reductions and wage freezes are now common. For Fiscal Year 2003, the level funding of salary accounts should be applied to every non-union employee and every union employee to the extent allowed by existing collective bargaining contracts as negotiated by the bargaining agents for the Town. The Finance Committee will support funding of any FY 2003 labor contract that is reasonable and incorporates or embodies the intent of this guideline.
2 The Town will develop a plan to implement a merit pay raise plan for non-union employees. This plan may take a few years to implement, but we believe that the benefits from improved employee morale in the Town will be significant. The merit raise will allow key employees in the Town to keep up with market pay rates without having to wait until the pay disparity risks the loss of a key employee. A proper performance review by supervisors who are familiar with the work of the employee will be a key piece of this plan. Upon its successful implementation, the Finance Committee urges the collective bargaining agents of the town to examine whether a similar merit plan can be negotiated and extended to all employees. The Finance Committee will support reasonable funding to develop this plan.
3 The Middleton Finance Committee urges the Town to develop a plan to increase the cost efficiency of the current telecommunications systems. The Finance Committee recognizes this may take two or three years to implement, but it is imperative that it be started now. The Finance Committee will support reasonable funding to implement this plan.
4 Current Line 152 budget lines for the Town departments are to be reduced to 5% below FY 2002 levels on a town-wide basis.
5 Eliminate discretionary budgeted overtime in all Town departments wherever such reductions do not adversely affect the department’s operations. In difficult financial times, the first account to cut is the overtime account. With all parties working together, much overtime expense can be reduced to pass these savings back to the taxpayers.
6 The Finance Committee recommends that within the operating budget, purchases of replacement equipment, new equipment, repair services, etc. be done sparingly for FY 2003. The mission of the department cannot be jeopardized, but it is important to save money where we can for this year. If trimming these budgets leaves the department open to unexpected and unbudgeted expenses, the Finance Committee stands ready to use the Reserve Fund to make up the difference when justified.
7 Identify and enforce the Policy on Personal Use of Town Vehicles. Identify the accounting procedures for quantifying Personal Use of Town Vehicles to comply with IRS regulations. Although this is largely a symbolic move, the Town cannot put itself in the position of seeming to allow unlimited use of Town vehicles for personal reasons.
8 The Finance Committee requests a 5% decrease over FY02 in the expenses for Copiers, Office Supplies and telecommunications (telephone and Internet). We would also request that the School work closely with the Town on implementing a Town-wide telecommunications plan.
9 The Finance Committee also requests that the school committee develop a plan to reduce administration budget(s) for the school by 5%.
10 When calculating the change in enrollment for budgeting purposes from FY02 to FY03, the Middleton Finance Committee will use the budgeted enrollment for FY03 compared to the budgeted (not actual) enrollment for FY02. The FY02 budget was based upon the budgeted enrollment number, so any increase must use the same basis.
11 The Finance Committee requests that the banking of Sick Leave be addressed during the next collective bargaining negotiation. This feature of the contract is difficult to predict and has substantial potential to harm the school budget. There are other ways to address this benefit that will yield a more predictable impact on both the school budget and the employee.
12 New expenditures, including those associated with opening the new Middle School are to be kept to a minimum for FY03. The Finance Committee requests level funding of the maintenance (custodial and related) accounts from FY02 to FY03.
13 When calculating the change in enrollment for budgeting purposes from FY02 to FY03, the Middleton Finance Committee will use the budgeted enrollment for FY03 compared to the budgeted (not actual) enrollment for FY02. The FY02 budget was based upon the budgeted enrollment number, so any increase must use the same basis.
14 The Finance Committee requests that the School Committee reduce administration budget(s) by 5% from FY02 levels.
15 Other than as necessary to handle the expected growth in enrollment, the Finance Committee requests that the School Committee reduce the supplies and telecom budgets by 5% from FY02 levels.
16 The Finance Committee requests that the School Committee review the Sick Leave policy during the next collective bargaining cycle.
17 The Finance Committee recommends the Town maintain between $100,000 and $200,000 in Unused Levy Capacity. To lessen the impact on the budget, we recommend that $200,000 be added to revenue from Local Receipts to offset the increased amount of Unused Levy Capacity. The net effect of this shift will be to lower Free Cash by $200,000 and give it back to the taxpayers in Levy Capacity that is not being appropriated. The Finance Committee expects that the Local Receipts will continue to be able to generate this additional level of funds for the foreseeable future.