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TOWN COUNCIL FINANCE COMMITTEE MEETING December 11, 2017 7:00 PM Town Hall Conference Room B

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TOWN COUNCIL FINANCE COMMITTEE MEETING December 11, 2017 7:00 PM Town Hall Conference Room B TOWN COUNCIL FINANCE COMMITTEE MEETING December 11, 2017 7:00 PM Town Hall Conference Room B 1. Call To Order, Roll Call 2. Joint Meeting With Board Of Education Fiscal Committee 2.A. Board Of Education Financial Reports (E) Documents: 17-18 MANAGEMENT REPORT OCT.PDF 17-18 PRESHOOL FUND REPORT OCT.PDF DDL OCT.XLSX FOOD SERVICES OCT.PDF GF DETAIL OCT.PDF GF SUMMARY OCT.PDF GRANTS OCT.PDF PRESCHOOL FUND OCT.PDF TC SPED TUITION OCT.PDF TEMP EXP PLAN THRU DEC 17.PDF 2.B. Consideration/Possible Action: Board Of Education Request For Increase To Appropriation Not To Exceed $75,000 For Special Education And Related Services (E) Documents: BOE APPROPRIATION REQUEST.PDF 2.C. Discussion Of Spending Freeze And State Hold Backs 2.D. Discussion Of Per-Pupil Expenditures, FY 2016-17 3. Acceptance Of Minutes: 3.A. November 13, 2017 (E) Documents: FINANCE MINUTES 11-13-17.PDF 4. Reports: 4.A. Chairperson 4.B. Committee Members 4.C. Finance Director's Report (E) Documents: FINANCE COMMITTEE 12112017.PDF 4.D. Review/Discussion: Financial Reports (E) 1. ACCTSUM Report 2. CNREF Report 3. Council OBJ Report 4. COVRRA Report 5. OBJ SUM Report 6. Patriots Park Report 7. Recreation Report 8. RSTAT Revenue Report 9. Sewer Use Report 10. SHORTCUMS Report Documents: ACCTSUM.PDF CNREF.PDF COUNCILOBJ.PDF COVRRA.PDF OBJSUM.PDF PATRIOTS PARK.PDF RECREATION.PDF RSTAT REVENUE REPORT.PDF SEWER USE.PDF SHORTCUMS.PDF 5. Consideration/Possible Action: Amendment To Land Use Fee Ordinance (E) Documents: LAND USE FEE ORDINANCE - (REV. 2017 - CLEAN DRAFT).PDF LAND USE FEE ORDINANCE - (REV. 2017).PDF LAND USE FEE ORDINANCE UPDATE.PDF LAND USE FEE ORDINANCE.PDF LEGAL NOTICE - PUBLIC HEARING - PLANNING AND LAND USE FEE SCHEDULE AMEND....PDF 6. Moody's Bond Rating (E) Documents: MOODYS BOND RATING.PDF 7. Tax Sale 2018 8. Adjournment TOWN COUNCIL FINANCE COMMITTEE MEETING December 11, 2017 7:00 PM Town Hall Conference Room B 1. Call To Order, Roll Call 2. Joint Meeting With Board Of Education Fiscal Committee 2.A. Board Of Education Financial Reports (E) Documents: 17-18 MANAGEMENT REPORT OCT.PDF 17-18 PRESHOOL FUND REPORT OCT.PDF DDL OCT.XLSX FOOD SERVICES OCT.PDF GF DETAIL OCT.PDF GF SUMMARY OCT.PDF GRANTS OCT.PDF PRESCHOOL FUND OCT.PDF TC SPED TUITION OCT.PDF TEMP EXP PLAN THRU DEC 17.PDF 2.B. Consideration/Possible Action: Board Of Education Request For Increase To Appropriation Not To Exceed $75,000 For Special Education And Related Services (E) Documents: BOE APPROPRIATION REQUEST.PDF 2.C. Discussion Of Spending Freeze And State Hold Backs 2.D. Discussion Of Per-Pupil Expenditures, FY 2016-17 3. Acceptance Of Minutes: 3.A. November 13, 2017 (E) Documents: FINANCE MINUTES 11-13-17.PDF 4. Reports: 4.A. Chairperson 4.B. Committee Members 4.C. Finance Director's Report (E) Documents: FINANCE COMMITTEE 12112017.PDF 4.D. Review/Discussion: Financial Reports (E) 1. ACCTSUM Report 2. CNREF Report 3. Council OBJ Report 4. COVRRA Report 5. OBJ SUM Report 6. Patriots Park Report 7. Recreation Report 8. RSTAT Revenue Report 9. Sewer Use Report 10. SHORTCUMS Report Documents: ACCTSUM.PDF CNREF.PDF COUNCILOBJ.PDF COVRRA.PDF OBJSUM.PDF PATRIOTS PARK.PDF RECREATION.PDF RSTAT REVENUE REPORT.PDF SEWER USE.PDF SHORTCUMS.PDF 5. Consideration/Possible Action: Amendment To Land Use Fee Ordinance (E) Documents: LAND USE FEE ORDINANCE - (REV. 2017 - CLEAN DRAFT).PDF LAND USE FEE ORDINANCE - (REV. 2017).PDF LAND USE FEE ORDINANCE UPDATE.PDF LAND USE FEE ORDINANCE.PDF LEGAL NOTICE - PUBLIC HEARING - PLANNING AND LAND USE FEE SCHEDULE AMEND....PDF 6. Moody's Bond Rating (E) Documents: MOODYS BOND RATING.PDF 7. Tax Sale 2018 8. Adjournment Coventry Board of Education Management Report -- October 31, 2017 Budget Balance As Estimated to Balance Description Budget AccountYTD Encumbrance 10/31/2017 EOY Available comment/method CERTIFIED SALARIES - 111 12,835,716.00 2,792,054.42 9,963,594.59 80,066.99 10,033,093.71 10,567.87 NON CERTIFIED SALARIES - 112 3,363,045.00 820,987.32 2,259,792.14 282,265.54 2,528,358.69 13,698.99 EXTRA CURRICULAR SALARIES - 113 50,502.00 8,071.05 33,818.72 8,612.23 42,430.95 0.00 ATHLETIC SALARIES - 114 183,142.00 35,699.45 155,004.65 -7,562.10 147,442.55 0.00 CERTIFIED TEMP SALARIES - 120 221,000.00 47,069.05 6,360.10 167,570.85 173,930.95 0.00 NON-CERTIFIED TEMP SALARIES - 121 46,900.00 4,973.19 709.93 41,216.88 41,926.81 0.00 HEALTH INSURANCE - 210 3,388,348.00 1,192,690.71 2,160,485.76 35,171.53 2,188,201.58 7,455.71 Variable Projection SOCIAL SECURITY - 220 253,034.00 62,286.37 168,849.32 21,898.31 190,747.63 0.00 MEDICARE - 221 233,937.00 52,219.82 175,566.64 6,150.54 181,717.18 0.00 PENSION - 230 275,464.00 229,105.97 46,670.34 -312.31 46,670.34 -312.31 UNEMPLOYMENT COMP. - 250 77,622.00 30,922.00 46,700.00 0.00 46,700.00 0.00 TUITION REIMBURSEMENT - 251 20,250.00 5,250.00 0.00 15,000.00 15,000.00 0.00 WORKERS' COMPENSATION - 260 156,848.00 75,149.87 81,698.13 0.00 81,698.13 0.00 SUB-TOTAL SALARIES AND FRINGES 21,105,808.00 5,356,479.22 15,099,250.32 650,078.46 15,717,918.51 31,410.27 LEGAL & AUDIT - 330 104,640.00 12,524.00 55,426.00 36,690.00 92,116.00 0.00 PUPIL SERVICES - 332 200,307.00 44,948.54 127,148.04 28,210.42 155,358.46 0.00 INSTRUCTIONAL IMPROVEMENT - 333 20,000.00 3,210.00 2,156.58 14,633.42 16,790.00 0.00 UTILITIES - 410 317,500.00 61,473.38 256,026.62 0.00 251,933.57 4,093.05 Variable Projection SEWER SERVICES - 411 41,250.00 41,250.00 0.00 0.00 0.00 0.00 Final DISPOSAL SERVICES - 420 48,825.00 8,298.87 18,828.64 21,697.49 40,526.13 0.00 CONTRACTED SERVICES - 430 567,717.00 292,865.59 140,211.59 134,639.82 274,851.41 0.00 STUDENT TRANSPORTATION - 510 1,081,591.00 135,050.84 928,848.20 17,691.96 946,540.16 0.00 ATHLETIC & FIELD TRIPS - 513 56,900.00 276.97 52,900.00 3,723.03 56,623.03 0.00 PROPERTY & LIAB. INS. - 520 179,863.00 97,180.08 82,682.40 0.52 82,682.40 0.52 TELEPHONE - 530 71,277.00 24,541.38 51,018.42 -4,282.80 51,018.42 -4,282.80 Variable Projection POSTAGE - 531 21,000.00 9,820.00 11,180.00 0.00 11,180.00 0.00 ADVERTISING - 540 6,000.00 0.00 0.00 6,000.00 6,000.00 0.00 PRINTING - 550 21,455.00 3,783.37 237.00 17,434.63 17,671.63 0.00 TUITION - 560 356,062.00 28,455.00 0.00 327,607.00 327,607.00 0.00 TRAVEL - 580 29,796.00 5,027.59 5,705.14 19,063.27 24,768.41 0.00 INSTRUCTIONAL SUPPLIES - 611 452,693.00 137,882.98 74,546.20 240,263.82 314,810.02 0.00 CUSTODIAL SUPPLIES - 612 72,000.00 20,452.84 3,915.15 47,632.01 51,547.16 0.00 MAINTENANCE SUPPLIES - 613 91,500.00 24,783.74 6,070.46 60,645.80 66,716.26 0.00 HEAT ENERGY - 620 151,645.00 13,151.08 138,493.92 0.00 139,238.30 -744.38 Variable Projection GASOLINE & DIESEL - 626 88,405.00 10,342.51 73,490.42 4,572.07 77,152.11 910.38 Variable Projection TEXTBOOKS - 640 59,567.00 21,529.66 7,299.37 30,737.97 38,037.34 0.00 WORKBOOKS - 641 42,782.00 8,133.27 9,760.22 24,888.51 34,648.73 0.00 LIBRARY BOOKS & PERIODICALS - 642 22,319.00 4,166.01 4,254.89 13,898.10 18,152.99 0.00 OTHER SUPPLIES - 690 58,706.00 17,987.14 9,216.21 31,502.65 40,718.86 0.00 OTHER EQUIPMENT - 739 62,782.00 10,287.60 4,691.95 47,802.45 52,494.40 0.00 DUES & FEES - 810 114,349.00 36,538.95 5,096.50 72,713.55 77,810.05 0.00 ATHLETIC SUBSIDY - 891 45,150.00 13,284.25 0.00 31,865.75 31,865.75 0.00 ASSEMBLIES & GRADUATION - 892 16,605.00 3,361.55 2,263.70 10,979.75 13,243.45 0.00 SUB TOTAL FORECASTED GENERAL FUND UNEXPENDED FUNDS 25,508,494.00 6,447,086.41 17,170,717.94 1,890,689.65 19,030,020.54 31,387.05 SPECIAL ED TUITION/EXCESS COST 1,536,190.00 405,834.77 1,933,860.54 -803,505.31 1,111,108.22 19,247.01 Variable Projection TOTAL FORECASTED GENERAL FUND UNEXPENDED FUNDS 27,044,684.00 6,852,921.18 19,104,578.48 1,087,184.34 20,141,128.76 50,634.06 Town Council Appropriation 7,227,573.00 6,852,921.18 19,104,578.48 1,087,184.34 20,141,128.76 -19,766,476.94 % of Appropriation Expended 94.82% rtc 11/3/2017 Coventry Board of Education Management Report -- October 31, 2017 Projected Budget Total Projected Expended YTD Unexp'd Funds Salaries 16,700,305.00 16,676,038.13 3,708,854.48 24,266.87 Benefits 4,405,503.00 4,398,359.60 1,647,624.74 7,143.40 Purchased Services 4,660,373.00 4,641,315.22 1,174,540.38 19,057.78 Supplies 1,039,617.00 1,039,450.99 258,429.23 166.01 Property 62,782.00 62,782.00 10,287.60 0.00 Other 176,104.00 176,104.00 53,184.75 0.00 Total 27,044,684.00 26,994,049.94 6,852,921.18 50,634.06 18,000,000.00 16,000,000.00 14,000,000.00 12,000,000.00 10,000,000.00 Budget Total Projected Expended YTD 8,000,000.00 6,000,000.00 4,000,000.00 2,000,000.00 0.00 Salaries Benefits Purchased Services Supplies Property Other Comments: rtc 11/3/2017 Coventry Board of Education Preschool Fund Report -- 2017-18 Budget Balance As Estimated to Balance Description Budget AccountYTD Encumbrance 10/31/2017 EOY Available comment/method INCOME Smart Start Grant 225,000.00 45,000.00 0.00 180,000.00 180,000.00 0.00 School Readiness Grant 132,300.00 26,460.00 0.00 105,840.00 105,840.00 0.00 HEEC - Before/After Care 48,000.00 27,164.96 0.00 20,835.04 26,677.04 -5,842.00 HEEC - Family Fees 90,000.00 56,389.46 0.00 33,610.54 30,823.54 2,787.00 HEEC - Lunch Bunch 3,000.00 1,929.97 0.00 1,070.03 2,570.03 -1,500.00 HEEC - Regiistration Fees 2,000.00 0.00 0.00 2,000.00 2,000.00 0.00 School Readiness - Family Fees 21,000.00 10,824.84 0.00 10,175.16 10,321.16 -146.00 Smart Start - Family Fees 125,000.00 64,608.45 0.00 60,391.55 66,048.55 -5,657.00 SUB-TOTAL INCOME 646,300.00 232,377.68 0.00 413,922.32 424,280.32 -10,358.00 EXPENSE HEEC - Certified Salaries 297,815.00 51,804.15 215,687.73 30,323.12 245,687.73 323.12 HEEC - Non-Certified Salaries
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