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City of Boston
Thomas M. Menino, Mayor
Operating Budget Fiscal Year 2005 Capital Plan Fiscal Years 2005-2009
Volume I - Overview of the Budget
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Thomas M. Menino, Mayor
Dennis A. DiMarzio, Chief Operating Officer
Lisa C. Signori, Chief Financial Officer
Office of Budget Management Karen A. Connor, Acting Director
Roger McCarthy, Deputy Director, Capital Planning
Operating Budget and Capital Planning Staff
Carol Brait Darrell Crockett Michele Earley
Lynda Fraley Chris Giuliani Melissa Goff
Gail Hackett Benjamin Hanley
John Hanlon
Era Kaplan James Kennedy Marianne Regan
Anthony Reppucci Dennis Roache Ralph Rosati Vivian Saravelas Richard Sylvia Allison Taylor James Williamson Helen Wong
Systems Administrator Gerard Rufo
Central Office Staff Deborah DeLeo
Liliana Guzman Renee Hogan Jacquelyn Murphy
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GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award
PRESENTED TO
City of Boston
Massachusetts
For the Fiscal Year Beginning
July 1, 2003
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President Executive Director
The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the City of Boston for its annual budget for the fiscal year beginning July 1, 2003.
In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device.
The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
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Table of Contents
Volume | Overview of the Budget
Letter of Transmittal: Thomas M. Menino, Mayor
Executive Summary ] Summary Budget 5 City Council Orders 39 Revenue Estimates and Analysis 77 Innovations in Education 89 Budget and Performance Goals 101 Financial Management of the City 105 Capital Planning 115 Statutes and Ordinances Governing Boston's Operating and Capital Budgets 129 Boston's People and Economy 139
Budget Organization and Glossary of Terms 145
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CITY OF BOSTON + MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
June.22, 2004 TO THE CIEY,. COUNCIL
Dear Councilors:
I retransmit herewith my Recommended Budget for Fiscal Year 2005, for the City of Boston. The Recommended Operating Budget totaling $1.92 billion is $72.4 million or 3.9% more than the Fiscal Year 2004 Budget.
Fiscal Year 2005 will be another difficult year for the City of Boston as we work to provide quality services to all who live and work here. Rising costs continue to outpace the revenue growth necessary to fund those services. Property Tax revenues continue to grow while state aid based on the Fiscal Year 2005 budget passed by the legislature remains stagnant for Fiscal Year 2005.
The City Council has made several positive recommendations for adjustments to front line departments that provide direct basic services. I have given careful consideration to your recommendations and have addressed many of them in the budget now before you.
Education continues to be one of my core priorities. This budget provides additional funding of $544,000 to bring the budget allocations for Boston Latin Academy, Boston Latin School, and the John D. O’Bryant School of Science and Mathematics in line with all other BPS high schools.
The Parks and Public Works Departments’ budgets have been increased to include some additional funding specifically earmarked for preserving our neighborhood assets. Funding has been added to the Environment’s budget to fully fund the City’s commitment to the Groundwater Trust. In response to new legislation, additional funding has been included in the budget of the Veterans’ Services department to cover an estimated increase in the provision of veterans’ benefits. Funding for a health inspector and a housing inspector has been added to the Inspectional Services Department operating budget as well as funding for an additional animal control officer in Property and Construction Management.
My administration is pleased to review the efficiency recommendations put forth by the City Council over the coming year. Together we must continue to move forward and creatively address current and emerging needs. Based on the budget process, teams will be engaged to look at the following additional areas for efficiencies: (1) the merger of the Municipal Police with the Boston Police Department; (2) the integration of code enforcement officers and sanitation inspectors (3); the allocation of city wide resources for monitoring compliance with the City’s Boston Jobs Residency ordinance and (4) the potential options for the Cummings Trust land.
Lastly, the budget has been adjusted for transfers between the collective bargaining reserve and departmental allocations to reflect the contract that will be in place for Salaried Employees of North America (SENA) Locals 9158 and 9158E.
BOSTON CITY HALL ¢ ONE CITY HALL PLAZA ¢ BOSTON * MASSACHUSETTS 02201 © 617/635-4000
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The City’s budget still assumes a responsible allocation of the City’s reserves. While using reserves may be a necessity during these challenging fiscal times, the City needs to be ever vigilant to avoid committing this one-time source of revenue to address ongoing expenses. The limited reserve funds available now are the result of a decade of surpluses. Once depleted, it will require years before reserves are replenished.
I wish to thank you for your hard work during the entire budget process and for your thoughtful recommendations. It is only through our cooperative efforts that we will continue to provide the services that our citizens deserve while keeping the City on solid financial ground.
The Recommended Budget for Fiscal Year 2005 is soundly balanced within the City’s available resources.
I respectfully request your favorable action on the Fiscal Year 2005 Operating Budget and the Five Year Capital Plan for FY05 to FY09.
Sincerely,
Thomas M. Menino Mayor of Boston
CITY OF BOSTON « MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 2004 1OMHE CITY COUNCIL
Dear Councilors.
I transmit herewith my Recommended Budget for Fiscal Year 2005, for the City of Boston. The Recommended Operating Budget totaling $1.92 billion is $70 9 million or 3.8% more than the Fiscal Year 2004 Budget
Fiscal Year 2005 will be another difficult year for the City of Boston as we work to provide quality services to all who live and wo1k here Rising costs continue to outpace the revenuc giowth necessary to fund those services. We have met our recent challenges head on and we will stay the course to ensure our City is on sound footing.
Property tax :evenues continue to grow while state aid, the City’s second largest source of 1evenue, is expected to remain stagnant for Fiscal Year 2005. This funding level] perpetuates state aid reductions inade ove! the past two fiscal years totaling over $80 million dollars {n Fiscal Year 2005, just 23 5% of the City’s revenue will come fiom state aid, the lowest share since the enactment of Proposition 2
Over three quarters of the City’s appiopriations funds salaries and benefits Public employees deserve ‘air wages and the FY05 budget includes a collective bargaining reserve based on what the City can afford. | will continue to negotiate fair salaries but they must 1eflect our fiscal reality We cannot sacrifice essential services now or jn the future to satisfy salary demands we cannot afford
Health care costs continue to drive City expenditures despite the City negotiating the best rates possible. Yea afier year of double-digit growth in HMO and master medical rates far in excess of inflation aie undermining the City’s limited revenue growth.
In the year ahead, the City will continue to innovate in the areas of housing, education, youth programming, health care and public safety. In order to provide the services our citizens deserve, government must continue to move forward and creatively address current and emerging needs To accomplish this, the budget reflects testructuring and consolidation decisions that will not only increase efficiency, but also create new oppoitunities for service improvements.
The City’s budget, for a second year in a row, assumes a responsible allocation of the City’s reserves. While using reserves may be a necessity during these challenging fiscal times, the City needs to be ever vigilant to avoid committing this one-time source of revenue to address ongoing expenses. The limited reserve funds available now are the result of a decade of surpluses As the City uses these funds prudently over a pe1iod of several financially difficult years, we must recognize that it will require years, even decades, of significant 1evenue growth in tandem with reasonable expenditure growth before reserves are replenished,
BOSTON CITY HALL * ONE CITY HALL PLAZA * BOSTON * MASSACHUSETTS 02201 © 617/635-4000 Ongar :
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The Recommended Budget for Fiscal Year 2005 is soundly balanced within the City’s available resources. I look forward to working with you during this process, and I respectfully request your favorable action on the Fiscal Year 2005 Operating Budget and the Five Year Capital Plan for FY05 to FY09.
Sincerely,
Thomas M. Menino Mayor of Boston
Executive Summary
INTRODUCTION
The Fiscal Year 2005 (FY05) Budget of $1.924 billion is 3.9 percent or $72.2 million greater than Fiscal Year 2004 (FY04). Although this budget represents a return to growth after last year’s budget decrease, FY05 will be another difficult year. As rising costs outpace revenue growth, we must continue to explore ways to restructure government not only to be more efficient, but also to create new opportunities for service improvements. Despite the fiscal challenges that we face, this budget reflects the City’s continued commitment to provide essential municipal services while maintaining the City’s sound financial footing
This year’s Five Year Capital Plan totals $1.1 billion and includes $91 million in new FY05 authorizations. Bostons live Year Capital Plan continues to be ani inyestment program for the City's future. This year s plan is being rolled out with a new umbrella tithe Cities are Neighborhoods (CAN). The new campaign. “Together, We CAN” reinforces the idea that cies are neighborhoods and that the capita! plan 1s a strategic tool shaped by many hands and designed to enhance the livability of a city that at 1s core draws strength from its neighborhoods
Change in Resources and Expenditures The FY 05 budget reflects an increase of $72.2 million or 3.9 percent. The majority of the increase is due to continued growth in the City’s largest revenue source, property tax, which reflects a 4.6 percent net increase for FY05. State aid is expected to be fairly stagnant for Fiscal Year 2005. State aid is the second largest source of revenue for the City and therefore plays a critical role in determining available resources. When State aid is combined with the substantial increase in Charter School Tuition, which is now accounted for as a State assessment
(expenditure) , State aid actually decreases.
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$60m
$50m
$40m
$30m
$20m
$Dm
State Aid
$0m
Norn
-$10m recurring
Fund Balance
-$20m
FY05 Sources of Revenue Change
Figure 1
Other economically sensitive revenue streams, such as excise taxes and interest on investments, show recovery from the FY04 Budget. Available revenues provide the basis for planning the FY05 appropriations and fixed costs.
The City budget, for a second year in a row, assumes an appropriation of Budgetary Fund Balance. Also referred to as “free cash,” this item is most simply described as the expendable portion of Undesignated Fund Balance, which
$30m
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$20m 4 Health Ins.
State $m Asses. Other Fixed
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FY05 Sources of Expenditure Change
Figure 2
Summary 1
must be state certified. While using reserves may be a necessity during these challenging fiscal times, the City needs to be ever vigilant to avoid committing this one-time source of revenue to address ongoing operating expenses. As the City uses these funds prudently during financially difficult years, we must recognize that it will require years, even decades, of significant revenue growth in tandem with reasonable expenditure growth before reserves are replenished. It is expected that $15 million from budgetary fund balance will be necessary in FY05. Figure 1 illustrates the changes in revenue for the FY05 Budget.
On the expenditure side, the FY05 Budget reflects a 3.9 percent or $57.0 million increase for appropriations and a 4.0 percent or $15.2 million increase in fixed costs (pensions, debt service, State assessments and Suffolk County sheriff) for a total expenditure increase of $72.2 million (Figure 2). Health insurance costs continue to drive City expenditures with double-digit growth rates. The estimated impact of fair collective bargaining increases based on what the City can afford is included as a separate reserve in FY05 appropriations as well as in the appropriation for the School Department. Fixed cost increases include the impact of the early retirement incentive of October, 2002. A detailed discussion of the City’s revenues and expenditures can be found in the Summary Budget chapter of this
~
volume.
Boston's Economy
The Boston economy drives the economies of Massachusetts and New England. The City usually generates nearly one-quarter of Massachusetts’ annual economic output. In the past, the City has lead the state and region both into, and out of, recessions. With the United States emerging from recession the City is seeing signs of economic growth that will once again stimulate the larger economies that surround it into economic expansion.
The consumer confidence of Bostonians and Americans alike, has kept the real estate market strong and auto sales at record levels, and is now beginning to improve financial markets, increase investment, and create jobs. Many of these improving economic conditions are in Boston's
biggest economic sectors. The outlook for the state and regional economies improves as Boston gets stronger.
The City’s history of balanced budgets, prudent fiscal policies, and a conservatively structured debt with manageable future borrowing plans continues to serve the City well. In February 2004, Standard & Poor's Rating Service upgraded Boston's bond rating from AA- to AA, citing the City’s focus on budgetary control and vigilant oversight as reasons for successfully weathering state aid reductions and the effects of the national recession. This rating is now consistent with Moody's Investors Service at Aa2, the City’s highest bond rating. Fitch Ratings rates the City’s debt AA-. A bond rating is a statement of credit quality and is analyzed when determining the interest rate that should be paid for a municipality's bonds. A higher bond rating translates into real dollar savings for the City.
The high priority City management places on carefully implementing sound fiscal policies and continuing to exercise strong fiscal discipline ensures that the slow growing economy will not affect the City’s ability to preserve budgetary balance and maintain services.
FY05 - Budget Process
Boston integrates goal setting, program budgeting, monthly performance reporting and financial tracking into a cycle of continuous planning and review.
The City has taken many steps over the last three fiscal years to adjust to fiscal change. Through controlled hiring and attrition, the City’s workforce is down 1,523, or 8.7%, full-time equivalents between January 2002 and January 2004.
Thoughtful restructuring of government will continue in order to mitigate the impacts to municipal services during these challenging times.
A more detailed discussion can be found in the Summary Budget chapter.
EX 6 CU tv em osl ntenindll ay
FY05 Decisions: Continuing the Momentum
Create the Office of the Arts and Cultural Development Merge the Office of Cultural Affairs and Office of Special Events, Tourism & Film to better align cultural activities to gain efficiency
Continue to Refine Streets, Transportation & Sanitation Structure
Following up on this year’s effort to review the functional overlap between Public Works and Transportation, 3 areas have been identified for consolidation within the coming year: pavement markings, traffic signals and street lights
Continue Boston Centers for Youth & Families (BCYF) Regionalization Model
Formalize existing alliances and further enrich neighborhood building goals by piloting 2 community coordinated clusters, represented by community centers, for-profit businesses, not- for-profit agencies, faith based groups and residents organized around key initiatives
Expand Early Education Programs
Expansion of early childhood programs at the Early Learning Center North and Lee Academy
Form New Organization for After-School Sector
Combine public and private resources to strengthen and expand after-school opportunities for Boston's students by merging the Mayor's 2:00 to 6:00 After-School Initiative with Boston's After- School for All Partnership
Launch a BCYF Universal Membership Campaign Provide all community center members with a BCYF universal membership card allowing access to all facilities citywide in order to enhance memberships and bridge neighborhoods gaps
Establish the City Office of Homeland Security Coordinate and direct Boston's inter-departmental and multi-jurisdictional homeland security activities
Support Neighborhoods Organizing (NO) Against Drugs
Increase treatment options and fund grass-roots efforts to increase prevention and advocacy
Pilot a Prescription Drug Importation Program
Contract for a pilot program with a supplemental mail service vendor to provide specific, name brand prescription drugs under limited, controlled, and strictly voluntary circumstances
Preserve Commitment to Affordable Housing Continue to innovate in the area of housing by building on the best of what has been done in the past and evolving to meet the challenges that come with Boston's changing housing market
Consolidate Building System Management Transfer responsibility and resources for BCYF preventative maintenance and repair of mechanical systems and structures to Property and Construction Management
Improve Downtown Connections with the Mayor's Greenway Crossroads Initiative Multi-year capital program of street improvements that will improve connections among the neighborhoods surrounding the Rose Kennedy Greenway
Coordinate Neighborhood Priorities
Neighborhood Response Teams represent a cross-departmental, coordinated effort to improve the provision of basis services by utilizing new communication forums to address neighborhood specific issues
Continue the Boston Shines Campaign Harness the power of teamwork, including City and public agencies, private organizations, universities and individuals to keep our neighborhoods clean
Increase Access for Small, Local, Minority and Women Businesses Implement new policy directive and administrative procedures for accurate measures of policy results
CONTINUING THE MOMENTUM
The Mayor's reputation for getting the job done continues to serve the City well. His core priorities are providing every child with a quality education, creating affordable housing, reducing crime, revitalizing Boston's neighborhoods and promoting a healthy lifestyle for all City residents.
The City is poised in the year ahead to further innovate in the areas of housing, education, youth programming, health care, public safety and basic services. The City continues to move forward and creatively address current and emerging needs despite constrained resources. It is important to remember that restructuring government is an iterative process that overlaps budget cycles. The adjacent table provides an outline of decisions included in the FY05 Budget that will better serve all who live and work in Boston in these challenging fiscal times.
Additional information can be found in the Summary Budget and the FY05 Budget and Performance Goals chapters.
Budget Document Structure
The Operating Budget for FY05 and Five Year Capital Plan for FY05-09 is presented in three volumes.
Volume I is an overview of the City’s financial position and policy direction.
Volumes I] and II, which are organized by cabinet, present the budget detail for each department's operating budget and capital projects. Please refer to the chapter on Budget Organization and Glossary for an illustration of the City’s organizational chart.
The City’s Budget is built at the program level for each department, which is the basis for budget planning. However, line item budget detail is only provided in this budget document at the department level. Program line item detail is available upon request.
In addition to program budgets, Volumes I] and II] provide a mission statement, key objectives, as well as past and promised performance levels for each departmental program. For those departments with capital projects, a project profile is provided for every capital project, which
Executive Summary 3
includes authorization information as well as planned spending levels.
Definitions of the terms used throughout the budget document are presented in the glossary, which can be found in the chapter titled Budget Organization and Glossary.
Technical Note
The City of Boston's combined FY05 Budget and FY05-FY09 Capital Plan was published using Microsoft Word 2000. Graphics were generated using Microsoft Excel 2000. Hyperion Pillar 5.5 and Microsoft Access 97 were used for data management and analysis.
All production was done within the Office of Budget Management. Document production assistance was provided by the City of Boston Graphic Arts Department and the Boston Redevelopment Authority. Technical development and support was provided by Paul D. Parisi.
Exfeic iu t iwrte
Summary
Summary Budget
OVERVIEW
The FY05 Budget of $1.907 billion in recurring revenue represents an $85.2 million increase from the FY04 Final Budget supported by recurring revenues. Included in the total FY05 Budget is $1.9 million in non-recurring revenue and $15.0 million in revenue from budgetary fund balance. In total, FY05 Budgeted revenues amount to $1.924 billion, an increase of $72.2 million or 3.9% from FY04.
This Summary Budget section lays out the FY05 Budget and discusses trends in each category of the summary budget table. A detailed look at personnel trends as well as a review of major externally funded services is also presented.
The increase in FY05 Budget recurring revenues is primarily the result of a $47.9 million projected increase in the net property tax. The FY05 Budget estimate of $452.6 million in state aid is based on the final state budget. This figure amounts to nearly zero percent growth in aid for the City in FY05.
The state finds itself in the difficult position of having a structural deficit while projecting only moderate revenue growth for the upcoming fiscal year, debating calls from municipalities and interest groups to restore many of the aid and program reductions made in the prior few years, and trying to replenish reserves without raising taxes.
To counteract the lack of growth in state aid to Boston, protect against further reductions and provide for future revenue growth and diversification of its revenue base, the City has proposed several options to increase revenue in several key areas. See the Financial Management chapter of this volume for more detail.
Summary Budget
TEACHERS STATEAID PENSIONS 23.5% 0, om FINES 3.2% OTHER REVENUE 8.4% — EXCISES “SSf—_—_- 3.7% FUND NET BALANCE PROPERTY 0.8% TAXLEVY 57.2%
FY05 Estimated Revenue
Figure 1 SCHOOLS 35.1% PENSION 7.6% PHC DEBTSERVICE 3.0% » een 6.4% os = OTHER 18% STATE ASSESS 6.1% CITY 40.0%
FY05 Estimated Expenditures
Figure 2
CITY OF BOSTON BUDGET SUMMARY
(Dollars in Millions)
FY02 FY03 FY04 FY05 Actual Actual Budget Budget REVENUES Property Tax Levy 972.65 2,055.67 1,093.94 1,143.79 Overlay Reserve (46.32) (39.84) (42.07) (43.99) Excises 80.65 83.12 62.60 70.45 Fines 60.76 59.341 60.13 62.06 Interest on Investments 14.80 8.55 4.38 7.30 Payments In Lieu of Taxes 18.27 22.08 22.18 Zi:fC Urban Redevelopment Chapter 121A 49.72 54.11 46.43 50.24 Misc. Department Revenue 54.04 45.23 29.17 35.42 Licenses and Permits 29.63 30.15 21.03 Papas Penalties & Interest 8.07 9.17 F@ists 8.00 Available Funds 4.57 soo Wie: 12.03 State Aid* 522.66 476.60 450.93 452.62 Teachers Pension Reimbursement 45.34 3 Py fe: 53.68 61.39 Total Recurring Revenue 1,814.84 1,849.92 fio2e io 1,907.41 Non-Recurring Revenue 0.00 13.00 4.88 1.88 Budgetary Fund Balance 0.00 0.00 25.00 15.00 Total Revenues 1,814.84 1,862.92 1,852.06 1,924.28 EXPENDITURES City Departments 754.60 776.48 755.40 769.58 Public Health Commission 64.01 63.90 58.76 57.80 School Department 639.71 650.60 656.55 675.49 Reserve for Collective Bargaining 6.20 8.38 5.81 30.68 Total Appropriations 1,464.52 1,499.37 1,476.52 A PLS Beka i Pensions 129.40 134.43 136.97 146.56 Debt Service (shale 121.00 124.37 122.38 State Assessments* 94.31 101.12 109.65 Mft2 Suffolk County Sheriff 4.54 4.74 4.55 4.67 Reserve 1.00 0.15 0.00 0.00 Total Fixed Costs 345.16 361.76 375.54 390.73 Total Expenditures 1,809.68 1,861.12 1,852.06 1,924.28 Surplus (Deficit) se We 1.80 0.00 0.00
Numbers may not add due to rounding
“Note: Starting in FY04 the City is required to account for Charter School Tuition as a State Assessment instead of an offset to State Aid. Prior years have been adjusted to ease comparison.
Summary
Budget
This revenue situation provides the basis for planning FY05 appropriations and fixed costs to maintain a balanced budget.
It should be noted that in FY04, the state Department of Revenue included Charter School Tuition for the first time as part of the City’s state assessments, thus increasing the City’s total expenditures. Prior to this change, the City accounted for Charter School Tuition as an offset to State Aid, thus reducing total revenues. While this change in accounting method has no impact on the budget balance, it does skew the comparison of total revenues and expenditures between FY04 and prior years, therefore prior years have been adjusted to reflect the FY04
change in treatment of Charter School Tuition.
Selected FY05 budgeted revenues compare with FY04 budgeted revenues as follows: the net excises increase $7.8 million or 12.5%; fines increase $1.9 million or 3.2%: interest on investments increases by $2.9 million or 66.7%: payments-in-lieu-of-taxes increase $0.6 million or 2.6%; Chapter 121A revenues increase $3.8 million or 8.2%, miscellaneous department revenues increase by $6.3 million or 21.4%; licenses and
- and
permits increase by $4.3 million or 20.59
State aid increases $1.7 million or 0.4%.
On the expenditure side of the budget, total
departmental appropriations increase by $57.0
$157 LIL
million or 3.9% and fixed costs increase by $15. million or 4.0%. Selected FY05 budgeted appropriations compare with FY04 budgeted appropriations as follows: City departments increase $14.2 million or 1.9%, the Boston Public Health Commission decreases by approximately $1.0 million or 1.6%, and the School Department increases $18.9 million or 2.9%. FY05 budgeted fixed costs compare with FY04 budgeted fixed costs as follows: pensions increase $9.6 million or 7.0%, debt service decreases $2.0 million or 1.6 state assessments increase $7.5 million or 6.8% and Suffolk County Sheriff increases $0.1 million or 2.5%. Please note that the “Other” category on the FY05 Estimated Expenditures pie chart (Figure 2) is made up of the Collective Bargaining
Reserve and the Suffolk County Sheriff
Summary Budget
Millions $10
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gg 8
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$1
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Figure 3
It should be noted also that the appropriation for the Suffolk County Sheriff, which is mandated by the State, is included in the Fixed Costs section of the Budget Summary. Prior to FY04, funding for the Sheriff was shown in the Appropriations section as part of a County appropriation. Because funding for the Suffolk County Sheriff is a mandated cost it is more appropriate to categorize it as a fixed cost. The appropriation for the City’s County Pensions and Annuities expenses is
included in the City Departments appropriation.
REVENUE
Consistent revenue growth has allowed the City to record 18 consecutive operating budget surpluses through FY03, despite mid-year reductions of state aid in that year (Figure 3). FY04 is expected to close without any substantial surplus. The FY05 Budget is balanced on the following revenue projections.
Property Tax Levy A detailed discussion of the property tax levy is provided in the Revenue Estimates and Analysis
chapter of this volume. Below is a brief summary.
The property tax levy has been the City’s most dependable source of revenue growth during the past twenty years. The increases have been steady and consistent from FY85 to FY04, ranging from $28 million to $63 million. However, because of the increasing property tax levy base, the $29.9 million
increase in FY85 represented an 8.9% increase,
while the $63.2 million increase in FY03
represented only 6.4% growth. Property tax levy
growth is fundamental to the financial health of the City since it provides over half of all City revenue.
Proposition 2 1/2 has been the overwhelming factor affecting the City's property tax levy since its adoption in 1980. Proposition 2 1/2 limits the property tax levy in a city or town to no more than 2.5% of the total fair cash value of all taxable real and personal property. It also limits the total property tax levy to no more than a 2.5% increase over the prior year’s total levy with certain provisions for taxable new value. Finally, Proposition 2 1/2 provides for local overrides of the levy limit and a local option to exclude certain debt from the limit. The City of Boston, however, has not voted to either override the levy limitations or to exclude any debt from the limit.
In each year since FY85, the City has increased its levy by the allowable 2.5%. During these same years, the levy has also been positively impacted by taxable new value. Taxable new value is expected to be approximately $22.5 million in FY05. Revenue growth from taxable new value has exceeded revenue growth from the 2.5% increase in 14 of the last 21 years (Figure 4). For the four years inclusive between FY01 and FY03, taxable new value revenue growth achieved a new record each year. FY03 taxable new value increased in large part due to the efforts of the Assessing Department to update personal property data. This increase cannot be duplicated in future years.
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160. 8f “89: “91 (93 (95. 7972799 Ol Oss 05 Sources of Property Tax Growth FY85-FY05 (estimated) Figure 4
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The combined effect of the allowable 2.5% increase and the taxable new value is an average annual gross levy increase from FY98 through FY04 of $49.2 million or 5.6%, and a projected increase in FY05 of $49.8 million or 4.6%. The gross property tax levy totaled $972.6 million in FY02 and crested $1 billion in FY03 to $1,035.9 million. The gross levy in FY04 is $1,093.9 million and is estimated to reach $1,143.8 million in FY05.
Property values in Boston have been rising steadily. During FY04, the City conducted the eighth parcel-specific revaluation that established values as of January 1, 2003 at $66.1 billion, an increase of 15% over the prior year’s market indexed valuation of $57.5 billion. (Figure 5)
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Hekep Hele NEVO Mei] Mee) Wael Tkle Moe foxy ‘fey!
Total Assessed Property Value FY95-FY04
Figure 5
Excises
The Commonwealth imposes an excise on the registration of motor vehicles, the proceeds of which are received by the municipality where the vehicle is principally kept. The excise is a uniform rate of $25 per $1,000 of vehicle valuation. Valuations are determined by a statutory depreciation schedule based on the manufacturer's list price and the year of manufacture.
As employment, wages and consumer confidence increased and financing costs decreased in 1999 and 2000, more people returned to the market for
Summary Budget
new cars producing back-to-back years of record auto Sales. Strong sales continued during the recession due to manufacturers incentives and cash-out refinancing of home mortgages giving lump sums of cash to homeowners or low mortgage rates substantially reducing monthly debt burdens. Having reached the peak of automobile sales in 2000, the City expects the market to soften or plateau, eroding revenues through the depreciation schedule mentioned above. Motor vehicle excise revenue totaled $42.8 million in FY02 and $45.6 million in FY03. The City expects motor vehicle excise revenue to reach the midyear budget estimate of $33.8 million in FY04 and settle at $36.5 million in FY05.
The local room occupancy excise amounts to 4% of the total amount of rent for each hotel or motel room occupied (in addition to the state excise). Boston's occupancy and average daily room rates are usually among the highest in the nation, but data on tourism shows that this market was strongly affected by the events of September 11, 2001 and the national recession. Business and tourism travel in cities across the nation was reduced and Boston was not an exception. Recently, receipts have started to grow as occupancy has increased, and room rates have stabilized. General fund room occupancy excise revenue totaled $21.0 million in FY02 and $18.0 million in FY03. The City’s general fund room occupancy excise tax receipts are expected to reach the midyear budget estimate of $18 million in FY04, and are projected to increase to $20.5 million in FY05.
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1965 97) 298,49 99 OO O02 OS ae 04
Excise Revenue FY96 -FY04
Figure 6
Summary
Budget
Room occupancy excise revenue from the significant number of new hotel rooms planned, already in construction, or recently constructed is earmarked to the Convention Center Fund to pay a significant portion of the City’s debt for the new Boston Convention and Exhibition Center. Therefore, future growth in room occupancy excise in the general fund depends strictly upon increases in room rates and room occupancy in the 1997 base of hotel rooms.
The excise on the sale of jet fuel is 5% of the sales price, but not less than five cents per gallon. One reason that jet fuel excise revenue has tended to increase slowly is that with jet fuel selling consistently below $1.00 per gallon, the five cents per gallon minimum tax has generally been the operative rate. Jet fuel excise tax collections were also severely impacted by the events of September 11 and the national recession, as travel and cargo shipping slowed sharply. The City expects jet fuel excise collections to reach bottom in FY04 and recover as the economy strengthens and travel returns in FY05. Jet-fuel excise revenue in FY02 totaled $16.2 million and in FY03 $18.8 million (which included one extra payment recorded in that year). The City expects this revenue source to exceed the midyear projection of $10.5 million in FY04 and projects an increase to $13.0 million in FY05. (Figure 6)
Fines
Over the last three years, the City has issued an average of approximately 1.73 million parking tickets per year and has maintained a high rate of collection on its tickets for several years, collecting approximately 84.4% of tickets in the first six-months after issuance. The major factors contributing to the City’s successful collection rate include non-renewal of violators’ registrations and licenses by the Registry of Motor Vehicles until penalties are paid, booting and towing of vehicles, increased ability to recover fine payments from rental agencies, and systematic collection of fines for company cars and leased vehicles. The City collected parking fine revenue of $56.5 million in FY02 and $55.3 million in FY03. Parking fine revenue is expected to exceed the mid-year budget estimate of $56.5 million in FY04. The FY05 projection of $58.5 million is based upon increased issuance due to increased staff in parking
enforcement operations and increases in various fine rates enacted over the past two years.
Interest On Investments
In general, the City’s level of investment income is a function of the level of prevailing short-term interest rates and daily cash balances. Investment income peaked at $26.1 million in FY01 driven by rising cash balances and interest rates. Interest rates recently fell to 41-year lows before beginning to rise again (see chart of Federal Funds rate decreases in the Revenue Estimates & Analysis chapter of this volume), and although cash balances have remained fairly strong despite sizeable cuts in state aid, earnings have suffered as a result. Investment income totaled $8.6 million in FY03, but is expected to exceed the midyear budget estimate of $4.4 million in FY04. As the Federal Reserve has started to increase interest rates midway through 2004 while balancing economic recovery and inflation, the City expects better cash balances in tandem, therefore the City projects interest income will rise to $7.3 million in FY05 as a result — still less than one-third of its FYO1 peak.
Payments In Lieu of Taxes
Payments in lieu of taxes (PILOT’s) are payments made by tax-exempt institutions located in the City, including hospitals, universities and cultural institutions, as a voluntary contribution for the municipal services that the City provides to them such as police and fire protection and snow removal. The Massachusetts Port Authority provides almost half of the PILOT revenue the City receives annually. Growth in PILOT’s comes from new PILOT agreements, contract escalations that adjust the payments for inflation, or re-negotiation of a current contract. Payments in lieu of taxes totaled $18.3 million in FY02 and $22.1 million in FY03. Massport reduced its payment in FY02 after the September 11 attacks, reducing revenue substantially in that year. The City expects this revenue source to slightly exceed the midyear budget estimate of $22.2 million for FY04 and has projected $22.8 million for FY05 inclusive of new agreements expected to result from negotiations underway.
Urban Redevelopment Chapter 121A Chapter 121A legislation allows local governments to suspend the imposition of property taxes at their normal levels in order to encourage redevelopment. In recent years, the City used this mechanism to encourage development of the Seaport Hotel and the World Trade Center office buildings. Chapter 121A revenues are based on two separate sections of the law as described below.
The Urban Redevelopment Corporation excise is a municipal excise in-lieu-of-income tax for which the Commonwealth acts as the collector and distributor. In most cases, the formula for the 121A, Section 10 excise in-lieu-of-tax is $10 per $1,000 of the current fair cash value plus 5% of current gross income. In FY02 and FY03, the City received Chapter 121A, Section 10 distributions of $31.7 million and $35.3 million, respectively. In FY04 and FY05, Chapter 121A Section 10 revenues are budgeted at $31.0 million and $33.0 million, respectively.
In addition to the Section 10 payments collected by the Commonwealth described above, most 121A corporations have individual Section 6A agreements with the City that result in additional payments made directly to the City. These Section 6A agreements are complex, with actual amounts owed dependent on a formula that varies widely among the 121As. The City collected Section 6A payments of $16.7 million in FY02 and $17.3 million in FY03. The City expects FY04 Section 6A collections to exceed the midyear budget estimate of $13.9 million and has a budget of $15.7 million for FY05.
Miscellaneous Department Revenue
This category contains several large accounts and many more small accounts. The largest revenue source in this revenue category is municipal medicaid reimbursements for school health services. This federal reimbursement, administered by the state, began in FY94. The City received $16.6 million in FY02 and $17.6 million in FY03. Municipal medicaid reimbursement is expected to reach the midyear budget estimate of $10.5 million in FY04, and is budgeted at $11.0 million in FY05. There are two other accounts in this revenue category that are projected to exceed $2.5 million in FY05. Fire service fees are
Summary Budget
projected at $2.9 million and street and sidewalk occupancy fees are projected at $2.5 million.
Licenses and Permits
The level of economic activity largely determines the amount of licensing and permitting done by City agencies. This category is dominated by building permit revenue, from which the City received $19.1 million and $20.1 million in FY02 and FY03 respectively. Building permit revenue should exceed the midyear budget estimate of $11.5 million in FY04 due to strong residential construction and continuing commercial projects. The City expects to receive $15.0 million in building permit revenue in FY05.
The next highest license and permit revenue is the cable television license fee from which the City received $3.2 million in FY02 and $2.6 million in FY03. The City has a budget of $2.6 million for FY04 and $2.9 million in FY05.
Alcoholic beverage licenses are the only other revenue source in this category that regularly exceeds $2 million in annual revenue. Alcoholic beverage licenses are budgeted at $2.2 million in both FY04 and FY05. These estimates follow actual revenue of $2.3 million in both FY02 and FY03.
Penalties and Interest
Taxpayers are assessed both a penalty and interest for late payments of property tax bills and motor vehicle excise bills. The recent trend has been down for these revenues as the City excels in collection of receivables, but when the economy suffers and unemployment increases, more taxpayers are late in making payments, temporarily increasing revenues. The City collected $8.1 million and $9.2 million in such penalties and interest in FY02 and FY03 respectively. Actual penalty and interest collections for FY04 will reach the current midyear budget estimate of $7.8 million. The City expects to collect $8.0 million in penalty and interest revenue in FY05.
Available Funds
Available funds are linked to a separate category of expenditure appropriation, that is, appropriations that are supported by immediately available fund transfers. Most of the City’s general
Summary Budget
fund budget is raised and appropriated from the tax levy, which means it is supported by the revenues that are estimated to come in during the course of the fiscal year. This includes the property tax levy, excises, state aid and the various other categories of revenues described above. The only two significant available funds that the City budgets each year are parking meter revenues to support the Transportation Department, and cemetery trust monies which are used to support the City’s maintenance of its public cemeteries. The City transferred a total of $4.6 million and $11.8 million from these two sources combined in FY02 and FY03 respectively. The City expects to transfer $10.0 million from the Parking Meter Fund to the General Fund in both FY04 and FY05. The City also plans to transfer $1.9 million from the Cemetery Trust Fund to the General Fund in FY04 and $2.0 million in FY05. These monies were available at the beginning of FY04 and will also be available at the beginning of FY05. Both of these special funds have fees collected during the course of the year. By transferring out less than what is collected over the years, the City has built up the balances of these funds. Trust fund balances also benefit from the opportunity to invest in securities offering a higher return than short-term fixed- income investments (see Financial Management section of Volume | for detail).
State Aid
A detailed discussion of state aid is provided in the Revenue Estimates and Analysis chapter of this volume. Below is a brief summary.
In FY03, the Commonwealth's annual expenditure for direct local aid statewide was substantially reduced twice. The first statewide reduction of a net $32 million dollars occurred in late July 2002, one full month into the fiscal year, and mostly as a result of vetoes by the Governor. The second reduction of $114 million statewide occurred in January 2003, as a result of the Legislature granting the new Governor temporary power to make unilateral reductions to local aid accounts.
In the decade prior to FY03, the Commonwealth had been successful in balancing its budget. This had given the Commonwealth the capacity to support an adequate and diversified local revenue base for municipalities. Recently, due to the national economic recession, the corresponding
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drop in state tax revenues left the state in need of making program reductions, drawing on reserves, increasing taxes, and reducing local aid. Municipalities are now primarily reliant on the property tax not only for revenue growth, but also to offset state aid reductions.
In the Governor's budget (House 1) released in January 2004, local aid was virtually unchanged from FY04 amounts which were reduced from FY03. The City has based its budget on the final State budget, which allows only a small increase in overall Local Aid.
The primary forms of local aid distributions from the state to municipal general revenues are Chapter 70 education aid, additional assistance and lottery. The amount of these funds to be distributed each year to an individual community is described on the “cherry sheet”, a listing of a city or town’s local aid that is printed on cherry- colored paper. Also listed on the cherry sheet is other relatively smaller Commonwealth programs such as library aid, school construction and transportation and other reimbursements, and highway funds. The budget for FY05 level funds Boston's education aid with FY04. The City received Chapter 70 education aid totaling $205.6 million in FY02 and FY03. The City expects to receive $200.5 million in FY04 and FY05.
FY00 was the last year of the statutorily established funding schedule for education reform. The current education aid is delivered in tandem with state-mandated costs for charter schools. Charter schools are publicly funded schools administered independently from local school committee and teacher union rules and regulations whose charters are granted by the State Board of Education. There are two kinds of charter schools, the Commonwealth charter school and the Horace Mann charter school. The former is a school outside the local public school system and the latter is part or all of a school in the public school system. In addition to the Board of Education, the local school committee and local union bargaining agent must approve Horace Mann charter schools. In addition, Horace Mann charter schools budgets remain part of the public schools budget.
There are currently twenty Commonwealth charter schools and two Horace Mann charter
if 7
schools available to Boston resident students. There were approximately 4,026 Boston resident students attending Commonwealth charter schools in FY04 and the City expects that number to grow to approximately 4,792 in FY05.
Before FY99, all charter school tuition was drawn directly from the City’s Chapter 70 aid. This draw on the City's education aid totaled $10.9 million in FY98. Under amendments to the charter school law, the Commonwealth, subject to appropriation, will pay to the City, as reimbursement for Chapter 70 aid reductions, 100% of tuition for new charter school students the first year, followed by 60% of tuition and tuition increases the second year, 40% of tuition and tuition increases the third year and 0% of tuition and tuition increases the fourth year. In FY03, the Commonwealth failed to appropriate funding for the charter school reimbursement, therefore the City paid the full tuition cost of $32.1 million in that year. The Commonwealth's FY04 Budget included $4.9 million for Boston's share of the reimbursement on its $39.9 million tuition assessment, leaving a net cost to the City of $35.0 million in FY04. In FY05, the City has budgeted a $5.8 million reimbursement on a $46.9 million tuition assessment for a net impact of $41.1 million.
Lottery aid for municipalities, had grown steadily the last few years as a result of a state decision to phase-out a cap on lottery aid and return all lottery profits to cities and towns. The City’s lottery aid was $71.0 million in FYO1 and $63.5 million in FY02 without the cap. Lottery aid was then level funded in the state's FY03 budget and later reduced mid-year as part of the new governor's budget reductions. The City received FY03 lottery aid of $57.6 million after the mid-year reduction, and another cap on lottery aid was imposed. The City expects to receive $53.9 million in FY04 and FY05 as the state continues to divert growth in lottery receipts away from cities and towns.
Under normal circumstances, the lottery formula is not favorable for the City. The City receives a smaller percentage share of lottery aid than its share of the state population, and dramatically less than the share of lottery proceeds derived from sales in Boston. Nevertheless, lottery aid had been an important source of revenue growth, aiding the City’s efforts to sustain adequate
Summary Budget
municipal services. Now that lottery aid is in effect capped by the state again, it may take several years before this important source of local revenue is restored.
Additional Assistance had been level funded between FY94 and FY02, with most local aid increases coming through Chapter 70 education aid instead. Its purpose and usefulness came into question during the FY03 state budget process when the governor vetoed $31 million from the statewide appropriation and the legislature failed to override that veto. Subsequently, the new governor, using his temporary local aid reduction powers, reduced additional assistance yet again in January 2002 by $73 million. As Boston receives over 40% of the statewide distribution of additional assistance, these reductions, as a proportion of all local aid reductions, fell disproportionately on the City.
The City received $175.1 million in additional assistance in FY03 after the reductions in that year and $164.2 million in /Y04 after a further reduction. The City expects additional assistance in FY05 to be level with FY04. Additional assistance has been unportant to Boston in supporting schools. public safety, and other basic city services. Its continued reduction would seriously risk the City s ability to provide those services to residents and Visitors alike.
Teachers’ Pension Reimbursement
Boston's cherry sheet mcludes an item unique to the City, the teachers pension reimbursement for pension charges to the (ity. The pensions paid to retired teachers in all other cities and towns in Massachusetts come directly from the Commonwealth via the State- Teachers Retirement System. In a singular arrangement mandated by general law, pensions paid to retired Boston teachers are paid by the State-Boston Retirement System, which charges the City of Boston for this cost as part of its annual pension funding. The City is then reimbursed by the Commonwealth through the cherry sheet. In short, the Boston teachers’ pension payroll is administered locally, but, as with all other teachers’ pensions in Massachusetts, is the financial responsibility of the Commonwealth. The teachers’ pension reimbursement totaled $45.3 million in FY02, $53.7 million in FY03, and is budgeted to be $53.7
Summary Budget
million in FY04. The teachers pension reimbursement is estimated at $61.4 million in FY05.
Non-recurring Revenue
Included in the FY05 Budget is $1.9 million in non- recurring revenue to be transferred from the surplus property disposition fund. In maintaining its policy of not supporting recurring operating costs with non-recurring revenue, the City is limiting the remainder of this transfer to an amount not greater than $1.0 million for the Risk Retention Reserve plus $876,000 for costs associated with an after- school program initiative. (See Financial Management section of Volume | for more detail on this revenue source.)
Budgetary Fund Balance
Fund Balance can be appropriated for use during the fiscal year. Fund Balance, or Budgetary Fund Balance, is more commonly referred to as “Free Cash” when used this way. This item is most simply described as the portion of available reserves, generated to a considerable degree by annual operating surpluses, which the City can responsibly appropriate for spending. The law governing the calculation and availability of budgetary fund balance for cities and towns is Chapter 59, section 23 of Massachusetts General Law, and is administered by the Massachusetts Department of Revenue. On December 9, 2003, the Director of Accounts certified that the amount of funds available for appropriation (“free cash), as of July 1, 2003, was $61,121,000. The FY04 Budget assumes the use of a $25.0 million appropriation from that amount. For FY05, a $15.0 million appropriation has been assumed. (See Financial Management section of Volume | for more detail on this revenue source.)
EXPENDITURES
Expenditures are broken down into two primary groups: appropriations directly related to departmental services and fixed and mandated costs. FY05 appropriations are subdivided further as follows:
City Departments, which includes all operating department appropriations, a risk retention reserve and a set-aside for tax title and annual audit expenses;
3
Boston Public Health Commission, the City appropriation for the quasi-independent authority and successor to the Department of Health and Hospitals;
School Department, the City appropriation for the Boston Public Schools (BPS);
Reserve for Collective Bargaining, an appropriation for outstanding labor agreements;
Appropriations are also presented by expenditure category across the four subgroups. (Figure 7)
Personnel Services include salaries, overtime, medicare, unemployment compensation and workers compensation for employees in City departments and BPS. Health Insurance provides coverage for City and BPS employees. The Contractual Services category includes expenditures for communications, repairs and service of buildings, equipment and vehicles, transportation, trash collection and disposal, as well as outside legal, advertising and printing expenses. PHC is the City’s appropriation to the Public Health Commission as noted above. Included in the Other category are supplies & materials such as gasoline, uniform allowances, office supplies, Workers’ Comp medical expenses, medical indemnification in the Fire and Police Departments, legal liabilities and aid to veterans. Also included in Other are appropriations for equipment, vehicles, tax title and the City's outside audit. .
City Departments
The combined appropriations for City Departments as shown in the FY05 Summary Budget have increased by 1.9% from the FY04 appropriations. Approximately 73% of this category covers four appropriations: Police, Fire, Public Works and Health Benefits.
These appropriations also can be divided by cabinet, to better reflect the overall policy priorities and trends by service area. (Figure 8)
Some of the highlights of FY04/FY05 changes by cabinet are as follows:
Mayor's Office
The cabinet will see an increase of 14.2%. However, in FY05 most of the departments in this cabinet will operate at funding levels identical to
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FY04 funding levels. The significant change resulting in the increase for the cabinet in FY05 is the transfer of Special Events and Tourism from the Basic City Services cabinet and the transfer of Cultural Affairs from the Human Services cabinet into a new Mayor's Office department called Arts and Cultural Development. This new Mayoral
OTHER
PHC 9 Amu oad HEALTH INS.
CONTRACT- 5% UAL SERV. 16.1%
PERSONNEL
SERVICES
63.3%
FY05 Expenditures by Category
Figure 7
department will bring together the existing resources of two departments to build on the similarities of their missions to demonstrate the value of arts and culture to Boston's cultural vitality and tourism industry.
The operating budget appropriation shown for the Office of New Bostonians (ONB) covers the salary of the director and is being level funded in FY05. The Baxter Trust covers the major expenses of ONB.
Also included in the Mayor's Cabinet is a new Office of Homeland Security. The Office will not require an operating budget appropriation in FY05; its operations will be totally funded through a federal grant. The new office will coordinate and direct Boston's inter-departmental and mullti- jurisdictional homeland security activities.
PUBLIC SAFETY HUMAN SERV. 22.8% 1.9%
ENVIR. SERV ECON DEV 1.0%
PHC
SERV NON-
HOUSING &
NB GHB OR- STREETS,
HOOD DEV TRANSP.,&
0.2% SANITATION EDUCATION 7.7% 45.0%
FY05 Expenditures by Cabinet
Figure 8
Chief Operating Officer
Excluding the City’s appropriation for health insurance, this cabinet will see a net increase of .9% in its FY05 appropriation. Increases in funding within the COO cabinet will be seen in two departments that provide direct service to the public. Although it is showing an increase in its general fund appropriation in FY05, the operations of the Library will be essentially level funded. In FY04 the Library used approximately $500,000 from an external source that will not be available in FY05. This funding has been replaced with general fund revenue. The funding level for the Library also assumes that the historical appropriation requirements of the state in order to be eligible for state funding will continue to be waived. The Registry Division of Births, Deaths and Marriages will see a 2.1% increase in its FY05 appropriation for personnel costs related to contractual requirements. The Registry offices will continue to be closed to the public on Wednesdays.
The Health Insurance appropriation will increase by 11% over the FY04 appropriation, requiring an additional $13.7 million. The Health Insurance appropriation includes the cost of dental and vision coverage for employees (not including BPS and PHC) who are eligible for coverage through collective bargaining agreements or executive order. (A more detailed discussion of health insurance can be found later in this chapter.)
Chief Financial Officer
After excluding tax title funding from the FY04 appropriation, the net percentage increase in this cabinet is 1.5%. Increases in the departments of this cabinet are the result of salary increases contained in the newly negotiated collective bargaining agreements However, the Finance Cabinet also includes appropriations for Medicare Payments, Pensions & Annuities and Executions of Courts. Excluding tax title, the net increase in the cabinet is mainly the result of an increase in the appropriation for Medicare.
Public Safety
The 0.4% decrease in this cabinet is the result of some one- time FY04 appropriations made in the Police Department — in particular a supplemental appropriation of $1.1 million approved to fulfill the
Summary Budget
City’s required funding match for a federal grant as well as bonus payments made to a large number of participants in the Voluntary Retirement Incentive program. Setting aside the one time FY04 appropriations, the Public Safety Cabinet will see a small increase. In both the Fire Department and the Police Department the focus continues to be on maintaining levels of field service that will continue to protect both residents of Boston and those who come to Boston to work or visit. Each department will be hiring two classes of recruits during FY05 to support those levels of field service.
The FY05 budget for the Fire Department will increase by approximately $385,000, or 0.3%. As in the Police Department, the increase is actually higher considering the one time costs incurred for bonuses and buybacks relating to the Voluntary Retirement Incentive program. As stated above, the Fire Department appropriation provides for two classes of firefighters — one in the fall and one in early spring. Fire Department management will continue to focus on the efficient use of overtime. In particular, overtime related to sick and injured leave is being reviewed. In FY05, increased emphasis will be put on the case management of injuries.
The Police Department's appropriation will decrease by approximately $1.7 million or 0.8%. The decrease is purely the result of appropriations made in FY04 for one- time costs. Setting aside those one time costs the department will actually see a Slight increase. The FY05 Budget reflects the department's continuing efforts to focus its resources on the direct delivery of neighborhood policing services. Improved information management through enhanced technology and the review of personnel assignments to revise staffing patterns and assign more officers to direct service positions are high priorities. The department has put into place new procedures that will allow better analysis and management of overtime. As noted above, the appropriation includes funding for two classes of recruits.
Economic Development
After allowing for recently negotiated collective bargaining increases, this cabinet will be funded at the same level in FY05 as it was in FY04. With the expiration of the City’s M/WBE ordinance at the close of calendar year 2002, the Mayor issued an
ial
Executive Order on Small and Local Business Enterprise Development to ensure the equitable participation of small and local business in the City’s contracting arena. In FY04, the Small and Local Business Enterprise Office (S/LBE) was responsible for the development, coordination and implementation of the executive order.
During FY04, the S/LBE Office, with the help of a Mayorally appointed advisory board and a national non-profit public interest law firm, has been working to advise the City on the development of public policy and administrative practices to enhance the participation of Small, Local and Minority and Women Business Enterprises (SLMWBE).
This new policy and administrative practices will be the basis for the creation of a City Ordinance to effectuate the policy to address market inequities and compliance with Massachusetts competitive bidding and contracting laws.
Prior to the beginning of the fiscal year, all departments will be required to acknowledge and commit to meeting the goals and complying with the administrative practices set forth in the SLMWBE Ordinance and use best faith efforts to achieve the stated objectives and insure that all key staff are fully aware of the provisions of the Ordinance.
The City’s commitment to centralizing planning for the City within the Boston Redevelopment Authority will continue to be funded fully with BRA revenues in FY05.
Basic Services
A change in this cabinet is the transfer of the Office of Special Events and Tourism from Basic Services to the Mayor's Office cabinet as a component of a new department called Arts and Cultural Development. The combined appropriations for the Basic Services cabinet show a decrease of .1%.
The Election Department shows a decrease of approximately $289,000 or 10.7%. Unless a special election becomes necessary during the year, the department will have one less election in FY05.
Overall, the Parks Department will see a 5% increase in its FY05 appropriation. However, in
FY04, the Parks Department used a one time external source of revenue to fund operating budget expenses. In FY05, in order to provide the same level of service, that funding will have to be replaced with general fund revenue. Increased costs for electricity and water also have a large impact on this budget. Inflationary increases resulted in a 15.3% increase in the utility appropriation for the Park Department.
The increase of 2.8% in funding for Property & Construction Management is mainly the result of the department assuming the maintenance responsibility for 26 Boston Centers for Youth & Families (BCYF) buildings in FY05. Day to day custodial maintenance of the buildings will remain with BCYF, however, preventive maintenance and repair of mechanical systems and structures will be provided by Property and Construction Management.
Streets, Transportation & Sanitation Departments included in this cabinet are Public Works. Central Fleet Maintenance and Transportation, as well as the City’s appropriation for Snow Removal. The net increase of 3.6% in the Cabinet appropriation is mainly due to inflationary costs in Public Works as stated below.
The operations of the Public Works and
Transportation Departments continue to be organized in this cabinet structure in FY05 to facilitate the ongoing consolidation of functional overlaps between the two departments. Specific steps being made toward this goal are outlined below.
In FY05 the traffic signal unit in the Transportation Department will be folded into the street light program in Public Works to have a single consolidated group that will maintain lighting, poles, wires and controls for both street lights and traffic signals. While no funding has been reduced from either the street light or traffic signal programs, there are anticipated operational efficiencies and improved service delivery with the shared resources of the two units. Public Works will also expand its role with the installation of pavement markings throughout the City. The contracting for pavement marking installation will be centralized in the Public Works Department. The Transportation Department will continue to
Summary Budget
advise Public Works regarding any proposed changes to pavement markings layouts.
The percentage increase from FY04 to FY05 in the Public Works Department's appropriation is 8.5%, however the majority of the increase is related to utilities, trash collection and disposal, and the traffic signal unit and pavement marking transfer into Public Works described above. Additionally, there are increased costs associated with the restoration of Summer Youth Workers in FY05 who will reinstate a street cleaning service that was eliminated during FY04. In FY05 the Transportation Department will continue its policy of providing selected in-house towing services while pursuing lower cost alternatives for towing operations.
Environmental Services
The total appropriation for the departments in the Environment Cabinet shows a slight increase of 0.2%. The Inspectional Services Department (ISD) will see a slight increase of 0.6%. Funding to help support the operations of the Groundwater Trust is included in the Environment Department's appropriation. The Environment's decrease of 3.7% is the result of that funding being lower in FY05 than that needed in FY04.
Human Services
Overall, the FY05 appropriation for the Human Services Cabinet shows a decrease of 4.6% from the total FY04 appropriation. Boston Centers for Youth & Families (BCYF) will continue its efforts to provide greater efficiencies and enhance its provision of services. In FY05, BCYF seeks to expand service delivery by partnering with community-based organizations located near BCYF facilities. The 4.6% reduction in BCYF’s FY05 appropriation includes the strategic shift of facility maintenance funding for BCYF's 26 facilities to the Property & Construction Management Department. Day to day custodial maintenance of the buildings will remain with BCYF, however, preventive maintenance and repair of mechanical building systems and structures will be provided by Property and Construction Management. Another component of the reduction is the final phasing out of the City Roots alternative education program.
Summary Budget
The FY05 Youth Fund appropriation will be level funded with the FY04 appropriation. The Youth Fund is exploring creative ways to maximize youth employment with community- based organizations while also maintaining neighborhood clean ups. The Mayor continues to ask for an expanded commitment from the private sector to help wherever possible to remedy the situation through the provision of jobs or direct funding for summer employment. The Fund will continue to provide centralized funding for the support of the Mayor's Youthline.
In FY05, the Elderly Department will prioritize senior shuttle trips for medical visits. The Department will also utilize its existing external funds more efficiently and continue to increase its efforts to increase partnerships with the private sector and to identify new external funding sources.
Housing and Neighborhood Development This cabinet is showing a major decrease from the FY04 appropriation. The major portion of the decrease is the result of the elimination of the Leading the Way appropriation for affordable housing - $3 million provided in the FY04 appropriation was the last portion of the City’s $33 million commitment to the Leading the Way affordable housing program. Although the FY05 budget does not contain a general fund appropriation for Leading the Way, a second phase of the City's affordable housing program is being planned.
In FY05, the Department of Neighborhood Development (DND) will be funded at the same level as the FY04 appropriation. In FY05, DND will continue its use of external funds, such as the Community Development Block Grant and the Neighborhood Development Fund to maintain service delivery. DND also hopes to increase partnerships with the private sector to continue its homeowner services programs.
Public Health Commission
The Commission is responsible for providing the public health operations formerly provided by the Department of Health and Hospitals (DHH) and Trustees of Health and Hospitals (THH). It is a principal component of the Boston Public Health Network, which includes the Public Health
Commission, Community Health Centers, and Boston Medical Center. Through Boston Emergency Medical Services, the Commission also provides pre-hospital emergency care.
The FY05 appropriation for the Public Health Commission shows a decrease of 1.6% from the FY04 appropriation. The Public Health Commission Budget includes a $10.75 million direct payment to the Boston Medical Center (BMC) required by the agreement reached when the City consolidated Boston City Hospital and Boston University Medical Center Hospital. This is a reduction of $250,000 from the direct payment required in FY04. The appropriation also funds an Emergency Medical Services (EMS) subsidy of $8.4 million.
School Department
The FY05 School Department Budget is showing an $18.9 million, or 2.9%, increase from the FY04 appropriation. The FY05 appropriation includes funding for salary increases included in the Boston Teachers Union collective bargaining contract. Another element that needs to be considered when comparisons are done is the fact that the FY04 budget included a large amount of one- time expenses relating to the Voluntary Retirement Incentive program. These expenses will not need to be covered in FY05 making room for increases in other accounts. (See the Education chapter of this volume for more details.)
Health Insurance
Total Health Insurance costs for all employees and retirees are projected to increase by approximately $21.6 million in FY05. The table below shows total actual expenditures for health insurance in FY03 and budgeted totals for FY04 and FY05. These totals include estimates for City departments and grants, PHC, BPS and BPS erants.
Health Insurance Costs
Total Cost
Percent Change
Dollar Change
Fiscal Year
FY03 $ 161.972 FY04* $ 178.109 $ 16.137 FY05* $ 199.749 $ 21.640
10.0% 12.1%
Notes: ($millions) *budget estimate
18
In FY04 the City made a decision to drop two of the City's HMO plans. The consolidation of plans enabled the City to keep the percentage increase in HMO premium rates at a more.affordable level. Even with the consolidation, HMO rates increased by 10.9% in FY04 and will increase by another 10.5% in FY05. The rates for the City’s Master Medical indemnity plan increased by 17.1% from FY03 to FY04 and will grow by another 22.9% in FY05.
B@ Total ® Active OG Retired
30k 428,921 28,365
25k
20k
FY03 FY04 Health Plan Choice by Group FY03-FY04, HMO, Indemnity ,Total
Figure 9
The graph above shows a breakdown of employee participation in the City’s health plans for FY03 and FY04. The first column of each year shows total participants; the second and third columns show HMO participation vs. Indemnity participation as well as the breakdown between retirees and active employees. (See figure 9.)
The graph on the following page shows the total FY05 projected cost per employee for health insurance with the employee and employer shares broken out. In FY05, based on current enrollment data, the average cost to the City per employee in a family plan is expected to be $11,281 in FY05. For an employee participating in an individual plan, the City’s average contribution is expected to be $4,280 in FY05. (See figure 10.)
It should be noted that of the total amount appropriated for health benefits in FY05, approximately $74.9 million is for coverage for retired employees.
Summary Budget
All Plans -Family
All Plans - Single
Indemnity - Family
Indemnity - Single
HMO - Family
HM O - Single
$0 $5,000 $9,000 $6,000 $20,000 $25,000 Share of Average Annual
Health Insurance Cost FY05 Projected
Figure 10
Summary Budget
US
Appropriations by Cabinet FY02
FY03 FY04 FY05 Inc/(Dec) Department Expenditure Expenditure Appropriation Appropriation 05 vs 04
Mayor's Office & Cu » opment 1,544,334 : E
Boston 2 to 6 : 485,431 0 0 0 8)
Intergovernmental Relations 893,864 865,966 916,402 923,115 6,713
Law Department 5,056,982 4,910,398 4,796,325 4,547,376 -248,949
Mayor's Office 1,753,999 15016182 1,486,155 1,486,155 0
Neighborhood Services 1,031,259 939,333 1,018,814 1,018,814 0
Office of New Bostonians 101,555 77,978 77,978 77,978 0
Public Information 822,038 818,396 875,273 875,273 0
Total 10,145,128 9,123,253 9,170,947 10,473,045 1,302,098 Chief Operating Officer. ..+~Chief Operating Officer. ~~ ~~~ 663,409. 651,079. 676,024. 606,024. -10,000 Consumer Affairs & Licensing 434,201 391,574 367 ,594 366,594 -1,000
Graphic Arts Department 1,583,314 1,557,956 1,394,330 1,383,700 -10,630
Health Insurance 99,260,487 108,927,233 125,372,228 139,105,481 13,733,253
Human Resources 2,714,272 2,815,166 2,563,296 2,580,993 17,697
Labor Relations 883,963 896,998 897,989 897,989 0
Library Department 28,812,711 27,726,075 23,981,341 24,481,341 500,000
Management & Information Svs 10,175,365 13,447,131 13,340,477 13,242,072 -98,405
Registry Division 828,021 753,375 744,362 759,654 15,292
Unemployment Compensation 4,714 475 250,000 50,000 -200,000
Workers' Compensation Fund 3,758,291 1,848,608 2,200,000 2,200,000 0
Total 149,338,748 159,215,670 171,988,541 185,934,748 13,946,207
Chief Financial Officer Assessing Department 5,259,789 4,860,721 5,168,247 5,159,103 -9,144 Auditing Department 7,947,045 1,784,878 1,871,023 1,896,714 25,691
Budget Management 2,639,061 2,467,746 2,112,793 2,125,163 12,370
Execution of Courts 5,000,000 2,165,776 3,500,000 3,500,000 0
Medicare Payments 3,952,017 3,902,067 4,100,000 4,450,000 350,000
Pensions & Annuities 5,965,000 4,900,000 4,900,000 4,900,000 0
Purchasing Division 1,250,423 1,229,368 1,140,522 1,147,970 7,448
Taxpayer Referral & Assistance 417,885 331,696 0 e) 0)
Treasury Department 3,824,036 3,969,953 4,035,548 3,431,242 -604,306
Total 36,255,256 25,612,205 26,828,133 26,610,192 -217,941
PublicSafety. #4 # ireDepartment #8 | 134,625,425 142,652,506 131,096,074 132,281,122... ses)aau" Police Department 219,548,409 217,405,619 211,397,811 209,734,103 -1,663,708
Total 354,173,834 360,058,205 343,293,885 342,015,225 -1,278,660
Education Boston Public Schools 639,710,231 650,600,546 656,547,235 675,493,500 18,946,265 Total 639,710,231 650,600,546 656,547,235 675,493,500 18,946,265
Economic Development Boston Residents Job Policy 459,174 448,500 432,029 434,817 2,788 Small/Local Business 647,710 579,946 546,299 550,041 3,742
Total 1,106,884 1,028,446 978,328 984,858 6,530
Basic Services Election Department 2,784,097 2,562,585 2,691,229 2,402,250 -288,979 Parks & Recreation Department 15,090,719 13,629,210 12,453,347 13,075,149 621,802
Property & Construction Mgmt. 18,965,478 19,061,861 18,840,968 19,368,417 527,449
Special Events & Tourism 1,190,399 982,213 910,216 0 -910,216
Total 38,030,693 36,235,869 34,895,760 34,845,816 -49,944
Streets, Transp & Sanitation Central Fleet Maintenance 1,719,447 1,607,885 2,070,286 2,011,461 -58 825 Public Works Department 68,700,478 75,187,710 74,021,629 80,288,379 6,266,750
Snow Removal 4,413,201 9,803,961 7,678,266 7,700,538 22,272
Transportation Department 28,689,859 27,993,350 27,869,704 25,630,764 -2,238,940
Total 103,522,985 114,592,906 111,639,885 115,631,142 3,991,257
Environmental Services Environment Department 980,546 990,458 1,014,866 977,605 -37,261 Inspectional Services Dept 12,951,700 13,590,043 13,283,303 13,345,941 62,638
Total 13,932,246 14,580,501 14,298,169 14,323,546 25,377
Human Services Boston Centers for Youth & Families fe) 18,578,788 18,404,142 17,556,836 -847,306 Boston Community Centers 15,594,053 0 ie) 0 0
Civil Rights 292,794 307,546 277,190 277,190 8)
Community Partnership 1,577,156 0 0) ce) 2)
Cultural Affairs 1,012,409 720,188 634,118 (0) -634,118
Elderly Commission 2,757,518 2,495,236 2,405,567 2,375,224 -30,343
Emergency Shelter Commission 583,381 572,183 524,098 524,098 0
Veterans Services Department 2,994,562 3,257,326 3,222,973 3,369,762 146,789
Women's Commission 151,635 152,484 140,181 140,181 0
Youth Fund 8,743,946 6,616,769 3,794,833 3,794,833 0
Total 33,707,454 32,700,520 29,403,102 28,038,124 -1,364,978
Neighborhood Development Neighborhood Development 7,078,957 2,681,827 2,269,614 2,269,614 0 Leading the Way 6) 13,000,000 3,000,000 (6) -3,000,000
Rental Housing Resource Center 646,257 664,809 647,015 658,974 11,959
Total 7,725,214 16,346,636 5,916,629 2,928,588 -2,988,041
Public Health Public Health Commission 64,005,045 63,897,045 58,762,237 57,800,000 -962,237 Total 64,005,045 63,897,045 58,762,237 57,800,000 -962,237
Non-Mayoral Departments City Clerk 863,854 863,978 854,646 852,142 -2,504 City Council 3,534,186 3,768,974 3,813,657 4,019,124 205,467
Finance Commission 184,254 166,213 159,375 162,868 3,493
Licensing Board 581,780 590,406 559,544 560,701 1,157
Total 5,164,074 5,389,571 5,387,222 5,594,835 207,613
Grand Total 1,456,817,792 1,489,381,373 1,469,110,073 1,500,673,619 31,563,546
20 tym m amy Bud gyet
| ! | | i
Pensions
The City’s pension expense has increased modestly over the last several years. The City’s annual pension funding requirement was $129.8 million in FY02, $134.4 million in FY03, and $137.0 million in FY04. The City expects the FY05 pension-funding requirement to be $146.6 million. These numbers do not include pension costs allocated to the budgets of the Suffolk County Sheriffs Department or the Public Health Commission. Meanwhile, the percentage of the City’s overall pension liability that has been funded has improved from 52.0% in January 1, 1995 to 62.6% in January 1, 2003. There are two reasons for this. First, the increased percentage set aside for pension funding which has risen from 5% for employees hired in the early 70’s and before, to 9% for more recent hires, continues to aid the system's trend toward full funding. Second, the average annual rate of return on assets during this period has exceeded the 8% rate of return assumed in the City’s pension funding schedule. It should be noted, however, that the 62.6% of pension liability funded recorded for January 1, 2003 is a major step back from the 75.5% recorded for January 1, 2001. In addition to increasing liability, the SBRS, along with most pension systems nationwide, recorded diminishing or negative investment performance in the years 2000, 2001 and 2002.
The impact of these two items is incorporated into the City’s pension funding schedule each time the pension system does a full valuation. State law calls for full valuations at least every three years. The most recent valuation was approved during FY03 and the pension system is therefore required to do another full valuation during FY06. Furthermore, as part of its FY05 funding requirement, the SBRS will begin requiring an amortization payment from the City for the increase in liability that resulted from the 2002 early retirement incentive (ERI) taken by 476 City employees.
A fundamental shift regarding the liability for pension cost-of-living-adjustments was reflected in the valuation of FY98. The Commonwealth awarded local retiree cost-of-living-adjustments subsequent to Proposition 2 ' and prior to FY98, and incorporates into its funding schedule sufficient funds to fulfill this obligation. The SBRS,
Summary Budget
with the support of the City, has annually opted to
award cost-of-living-adjustments for its retirees for
each year from FY99 to the present, and incorporates into its funding schedule sufficient funds to fulfill this and similar future obligations.
Debt Service
The City had expenditures for debt service of $115.6 million in FY02 and $121.3 million in FY03. The City has a budget of $124.4 million for debt service in FY04 and expects to spend $122.4 million on debt service in FY05. The increase in debt service in recent years reflects the increased amounts that were borrowed in FY99-01 ($120 million annually). FY04 ($65 million) and FY05 ($75 million) reflect an adjustment necessary in the current economic climate. The higher borrowing level was a consequence of increased capital renovations and planned new construction for three new Boston Public Schools, which are partially reimbursed by the Commonwealth. For further detail see the Capita/ Planning and Financial Management chapters of this volume.
State Assessments
Accompanying the local aid distributions on the cherry sheet are several charges to the City from the Commonwealth. In FY05, an assessment for the value of Charter School Tuition, previously treated as a direct offset to Chapter 70 education state aid, was added. All but the state assessments for the Massachusetts Bay Transportation Authority (MBTA) and Charter School Tuition are relatively small. In accordance with Proposition 2 1/2, these charges, on a statewide basis, except for Charter School Tuition, cannot increase annually by more than 2.5%. The City’s state assessment (inclusive of Charter School Tuition) increased from $101.1 million in FY03 to $109.7 million in FY04. The City expects growth in assessments to $117.1 million in FY05.
Suffolk County Sheriff
In FY03, the City was responsible for funding 5% of the Sheriffs Department Budget with the Commonwealth funding the rest. In FY04, a change in state law resulted in a different calculation for the City’s contribution requirement. The new law required that the City increase its funding level by 2.5% over the previous
emt
Re ae ROT Eis ge aha
4
year. The same calculation has been used for FY05 resulting in a funding level that is $.1 million or 2.9% higher than that required for FY04.
Note: The appropriation for the Suffolk County Sheriff, which is mandated by the State, is included in the Fixed Costs section of the Budget Summary. Prior to FY04, funding for the Sheriff was shown in the Appropriations section as part of a County appropriation. Because funding for the Suffolk County Sheriff is a mandated cost it is
more appropriate to categorize it as a fixed cost.
Reserve
The City is required by law to maintain a reserve on its balance sheet of 2.5% of the prior year appropriations, not including the School Department, which has its own separate reserve. The current balance of this reserve is $21 million. The reserve can be used to provide for extraordinary and unforeseen expenditures and the Mayor may make drafts or transfers against this fund with City Council approval only in the month of June. Since the establishment of this reserve, the City has yet to make any drafts or transfers from the reserve. (see Financial Management section of Volume | for detail.)
Tregor Reserve Fund Beginning Ending
Fiscal Year Funds Funds’ Year Year Balance In Out . Balance
FY98 18.680 0.000 0.000 18.680 FY99 18.680 0.000 0.000 18.680 FYOO 18.680 0.000 0.000 18.680 FY01 18.680 1.308 0.000 19.988 FY02 19.988 1.000 0.000 20.988 FY03 20.988 0.151 0.000 21.139 *FY04 21.139 0.000 0.000 21159 ley OStemte da Oo ee O}OU0MOL000 21.139
Notes: ($millions), “Budgeted
PERSONNEL CHANGES
The following Personnel Summary table shows a four-year comparison of city funded full-time equivalent (FTE) positions. (This includes both permanent and emergency employees.) The projected numbers used for FY05 are estimates based on the level of funding for personnel
contained in the FY05 budgets.
25)
Summary Budget
Personnel Summary
1/1102 1/1103 1/1104 1/11/05 Projected FTE FTE FTE Projected Inci/(Dec)
Office of the Mayor Arts & Cultural Development 18.0 18.0 Boston 2 to 6 4.0 - - - - Intergovernmental Relations 10.0 7.8 tehsh © 9.0 0.2 Law Department 43.0 46.0 46.0 46.0 - Mayor's Office 26.5 21.9 20:caae 23.4 2.6 Neighborhood Services 21.0 20.0 19.0 20.0 1.0 Office of Homeland Security - - - - - Office of New Bostonians 1.0 1.0 1.0 1.0 - Public Information WAG 14.6 16.5 16.5 - Total 122.6 111.3 112.1 133.9 21.8 Chief Operating Officer Chief Operating Officer 10.0 8.0 8.0 8.0 - Consumer Affairs & Licensing 9.0 8.0 7.4 That 0.3 Graphic Arts 40.0 34.0 6h | 10) 31:0 . Human Resources 50.2 46.2 43.9 44.9 1.0 Labor Relations 12.0 11.0 11.4 11.4 . Library Department S7 Om 474.7 422.6 430.0 7.4 Management Info Svcs 84.0 106.0 103.0 103.0 - Registry Division 22.0 Wao) 18.0 19.0 1.0 Total 802.3 704.9 645.3 655.0 9.7 Chief Financial Officer Assessing Department 85.0 75.0 88.0 88.0 - Auditing Department 62.0 32.0 34.0 34.0 - Budget Management Pap 2) 25.7 22.7 23.7 1.0 Purchasing Division 20.0 19.0 19.0 19.0 - Retirement Board - - - - - Taxpayer Referral & Assistance 10.0 6.0 - - - Treasury Department 62.0 57.0 58.0 58.0 - Total 266.9 214.7 221.7 222.7 1.0 Public Safety Fire Department 1,697.5 {aries 1,610.5 1,609.0 (1.5) Police Department 2,964.0 2,894.9 2,782.4 2,822.0 39.6 Total 4,661.5 4,608.4 4,392.9 4,431.0 38.1 Education School Department 8,509.5 8,439.7 oS 7,708.2 (84.3) Total 8,509.5 8,439.7 7,792.5 7,708.2 (84.3) Economic Development Small/Local Business 8.0 8.0 8.0 8.0 - Office of Boston RJP 10.0 9.0 8.0 8.0 - Total 18.0 17.0 16.0 16.0 - Basic City Services Election S3i3 30.3 19.1 19.1 - Parks and Recreation 230.6 205.6 192.6 195.0 2.4 Property & Construction Mgmt. 294.0 320.4 302.6 303.6 1.0 Special Events & Tourism 10.0 9.0 9.0 - (9.0) Total 567.9 565.3 D200 517.7 (5.6) Streets, Transp & Sanitation Central Fleet Maintenance 43.0 42.0 40.0 40.0 - Public Works Department 407.6 383.6 368.6 385.0 16.4 Transportation 437.9 385.9 384.9 369.9 (15.0) Total 888.5 811.5 793.5 794.9 1.4 Environmental Services Environment 70) 16.0 15.0 16.0 se) Inspectional Services ZonkO 239.0 227.0 229.0 a) Total 248.0 255.0 242.0 245.0 3.0 Human Services Boston Center for Youth & Families - Soul 335.4 345.0 9.6 Civil Rights 8.0 8.0 8.0 thi(0) © - Community Centers 375.8 - - - - Community Partnerships AaEO - - - - Cultural Affairs 7.0 5.0 9.0 - (9.0) Elderly Commission 64.0 Bilas Su Slag 2.0 Emergency Shelter 6.0 5.0 6.0 5.0 (1.0) Veterans Services 18.8 15.8 ale 14.2 (1.0) Women's Commission 2.6 2.6 2.0 2.0 - Youth Fund 4.0 4.0 3.0 4.0 1.0 Total 497.2 472.8 433.8 435.4 1.6 Neighborhood Development Neighborhood Development 107.1 37.8 38.8 39.8 1.0 Rental Housing Resource Center 14.1 14.1 11.1 (fa) - Total 121.2 51.9 49.9 50.9 1.0 Public Health Public Health Commission 768.1 745.0 728.0 740.0 12.0 Total 768.1 745.0 728.0 740.0 12.0 Non-Mayoral City Clerk 15.0 13.4 12.4 12.4 - City Council 69.9 67.6 TAI TA . Finance Commission 4.0 2.0 5 ee 3.0 - Licensing Board 11.0 10.6 10.6 10.6 - Total 99.9 93.6 97.1 97.1 - Grand Total 17,571.6 17,091.1 16,048.1 16,047.7 (0.4)
Summary Budget 23
FY03- FY04 FTE Changes - The total net decrease of 1,043 FTEs from January 1, 2003 to January 1, 2004 was the result of several steps taken by the Administration to address reductions in State Aid that occurred in the FY03 and FY04 budgets. In addition to continuing the Position Review Committee, which reviews all postings for vacant positions, the City offered a Voluntary Retirement Incentive Program at the end of FY03. There were 490 participants in this program.
The most drastic change can be seen in the School Department where FTEs as of January 1, 2004 dropped by approximately 647 FTEs — over 60% of the total decrease. The second largest drop was in Public Safety where the decrease from January 1, 2003 to January 1, 2004 was 216. A large part of the reductions in these two areas was related to the Voluntary Retirement Incentive Program. Of the 490 total participants, 326 were BPS employees and Police and Fire had 92 and 46 participants respectively.
The Library also had a considerable decrease in FTEs from January 1, 2003 to January 1, 2004. The decrease of 52 was a combination of voluntary retirements, budget reductions in FY04 and the timing of filling funded vacant positions.
Decreases seen in all other departments were mainly the result of not filling positions due to budget reductions. The FY04 budget actually eliminated many vacant positions completely leaving fewer actual positions available to be filled.
FY04-FY05 Projected FTE Changes - The City expects net FTE levels to remain relatively stable from January 1, 2004 to January 1, 2005.
The number of positions in the Mayor's Office Cabinet will show an increase mainly because of the newly created Office of Arts and Cultural Development. Employees formerly shown in Special Events and Cultural Affairs will be transferred from the Basic Services Cabinet and the Human Services Cabinet to the new department.
The majority of the increase in the Chief Operating Officer's cabinet is the result of the Library Department filling vacant positions after going through a process of reorganizing and consolidating some of its services.
24
The increase of one in the FTE count for the Finance Cabinet is the result of one employee coming back from a leave of absence.
The number of Public Safety employees on the payroll as of January | of any year fluctuates with the timing of classes and the timing of retirements. After considering the current number of filled positions, expected retirements, and the hiring of new recruits, the net increase projected for Public Safety FTEs is 38.1 Both Police and Fire will be hiring new recruits in the fall of 2004. The Police Department also expects to fill civilian vacancies for Criminalists and Dispatchers allowing the redeployment of uniformed personnel. The hiring of Police Cadets is also funded in the FY04 budget.
Education is projected to decrease by about 84 FTEs from January 2004 to January 2005. Only a small portion of that number will be teaching positions. Teaching positions that will be eliminated are the result of declining enrollment.
The FTE count in the Economic Development Cabinet is projected to remain level in FY05.
The projected net decrease of 5.6 in the Basic Services Cabinet results from the transfer of Special Events personnel to the newly created Arts & Cultural Development department. Parks is expected to increase by approximately 2.5 between January 1, 2004 and January 1, 2005 based on current staffing.
The Streets, Transportation & Sanitation Cabinet is projected to have a net increase of approximately 1.5 FTEs. However within the cabinet a switch of employees will take place as the Street Signal unit in Transportation is transferred to the Street Lights and Signals Program of the Public Works Department. This consolidation should result in the provision of a more efficient service.
The Environment Cabinet is projected to have an increase of 3 FTEs. One employee will be returning from a leave of absence in the Environment Department. Funding for a health inspector and a housing inspector was added to the Inspectional Services Department.
The projected net increase of only 1.6 FTEs in the Human Services Cabinet results from the transfer of personnel to the Arts & Cultural Development
Summary Budget
Department. Setting aside the transfer, the cabinet will actually see an increase of 10.6. The increase of 9.6 in Boston Centers for Youth & Families (BCYF) projected for FY05 is the result of filling vacancies.
Staffing at the Public Health Commission as of January 1, 2005 is expected to increase by 12.
The FTE count in the Housing & Neighborhood Development cabinet is expected to remain virtually level. The Department of Neighborhood Development continues to seek ways to maximize its use of external funding.
The FTE count for the Non-Mayoral group of departments is projected to remain stable.
EXTERNAL FUNDS
Supplementing the services that are provided by the City's $1.9 billion Operating Budget is approximately $335.4 million in external funds. These funds consist mostly of federal, state and private funding earmarked for specific purposes. Education, housing, economic development, public safety and public health are some of the largest areas for which these funds are targeted.
Nineteen departments and agencies expect to utilize federal, state or other forms of external funding in FY05. Since there are hundreds of erants and many of them are small, the focus here is on the largest grants. Over 90% of the City’s external funds are found in six of those nineteen departments. These six departments are the School Department, Neighborhood Development, Office of Homeland Security, Public Health Commission, Library Department, and Police Department. Other departments that also have significant grant funding are the Elderly Commission and the Parks Department. Descriptions and amounts for grants by department can be found in Volumes I] and III.
Federal and State Grants
Some of the larger federal grants received by the City have been a vital source of funding. For example, in FY05, the School Department is expected to receive $43.6 million from Title I, a erant that the City has been receiving for a number of years. This funding has supplemented
Summary Budget
education programs in schools with significant populations of low-income students. The City has also received for many years Community Development Block Grant (CDBG) funding for a variety of neighborhood development activities. Other sources of federal funding received by the City address diverse needs and/or creative approaches such as homeland security, community policing, housing support for the homeless, and investment in the City’s Empowerment Zone.
The state's largest contribution for local services is in the area of K-12 education. However, most of this funding is Chapter 70 educational reform aid., in which the major requirement for receipt of the funds relates to a minimum general fund school budget. This funding is not included in the table below as it is direct general fund revenue. Further discussion on education aid can be found in the Revenue chapter. State grant funding is also significant in the area of library services.
A description of the largest federal and state supported programs in the six departments managing the bulk of the City’s external fund resources is given below.
Neighborhood Development The Community Development Block Grant
(CDBG) is a sizeable annual entitlement grant from the U.S. Department of Housing and Urban Development (HUD) to the City of Boston designed to fund a variety of neighborhood development activities. The Department of Neighborhood Development expended approximately $23.8 million in CDBG funding in FY03, and estimates spending $26.2 million in FY04 and $29.4 million in FY05. The FY05 amount becomes available in July 2004. At least 70% of CDBG funds must be used to benefit low and moderate-income households. CDBG funds are used to produce and preserve affordable housing, revitalize neighborhood commercial districts, assist the renovation of non-profit facilities, improve vacant lots, promote and monitor fair housing activities, and assist non-profit organizations in the operation of emergency shelters, health care, youth and adult literacy programs. CDBG funds cannot be used for general government services and cannot replace funding cuts from existing public service activities. CDBG
220
funding is also being utilized as a security for Section 108 loans.
Section 108 Loan Project/Economic Development Initiative - Section 108 funds are available to eligible cities from HUD on an application basis. The City, through a pledge of its current and future CDBG grant awards, secures Section 108 funds. These funds can only be used for economic development and housing development projects. The Economic Development Initiative Program is a special HUD program that makes available grants to cities to spur economic opportunity. This initiative also promotes community development through a long-term strategy: a) establishing community-based partnerships; b) training residents for new job opportunities; c) developing a plan for responding to community needs by integrating economic, physical, human, and other strategies. The City received two multi year grants of $22 million each for these two programs for use within the Empowerment Zone. (Another $3 million was reserved for social service activities in the Empowerment Zone.) The funds are used to assist new or existing smaller scale neighborhood commercial enterprises and larger scale commercial and/or industrial development projects. These funds must be used to lower the cost or lower the risk to the City on Section 108 loans made to eligible economic development projects. Spend down of these funds has been spread over the past several years.
The City received authority to use $40 million in new Section 108 Loan Guarantee funds in FY04 for the purpose of establishing a Hotel Development Loan Fund. Of these funds, approximately $20 million will be expended in FY04 with the remainder being expended in FY05.
Emergency Shelter Grant/HOPWA/Shelter Plus Care/Supportive Housing - HUD administers these four federally funded grants. FY04 expenditures are projected to be $19.6 million while another $18.9 million is expected to be utilized in FY05. The Emergency Shelter and HOPWA (Housing Opportunities for Persons With AIDS) grants are entitlement grants that become available in July of each year. The Emergency Shelter grant supports the development and operations of emergency shelters for the homeless. The HOPWA program
26
provides housing, rental assistance and support services for persons with AIDS. The Shelter Plus Care grant program provides rental assistance for homeless people with disabilities, primarily those with serious mental illness or chronic problems with alcohol and/or drugs. Other federal, state or local sources provide the support services that must match the value of the rental assistance. The Supportive Housing Program provides service, operating and/or capital funds for a broad range of housing and social service projects. The program requires that applicants match the amount of supportive housing acquisition and development funds requested with an equal amount of funding from other sources. Shelter Plus Care and Supportive Housing are both competitive grants; the FY05 awards will become available in the fall.
HOME Investment Partnership - The HOME Partnership Program is an entitlement grant from HUD to support the development of affordable housing. FY05 funds will become available in July 2004. The City expended $8.1 million in this program in FY03 and estimates spending $8.5 million in FY04. Projected spending for FY05 is $8.7 million. Eligible activities include new construction or rehabilitation of housing, tenant- based rental assistance for up to two years, and assistance to first-time homebuyers. All HOME funds must be used to benefit low and moderate- income households. Fifteen percent of HOME funds are set aside for projects sponsored by Community Housing Development Organizations and five percent is set aside for operating costs for Community Housing Development Organizations.
The American Dream Downpayment Initiative (ADDI) is a new federal grant, which was signed into law on December 16, 2003. This will be an annual grant awarded to the City of Boston from the U.S. Department of Housing and Urban Development (HUD). It will be administered as part of the HOME Investment Partnership Program (HOME). The purpose of this grant is to assist low-income families in becoming first-time homebuyers. ADDI funds may only be used for downpayment assistance toward the purchase of single family housing by low-income families, who are first time homebuyers. Rehabilitation that is completed in conjunction with a home purchase assisted by ADDI is also an eligible activity under
Summary Budget
the ADDI statute. ADDI funding will be $730,000 in FY05.
School Department The School Department's FY05 General Fund
Budget of $675.5 million is supplemented with approximately $124.2 million in external funds. There are four main categories of funding: formula prants, competitive grants, reimbursements and other (private resources for the most part). Title | and the School Lunch Reimbursement program are the two largest external funding items and make up the bulk of federal support.
Community Partnerships for Children - The Community Partnerships Program funding is the largest competitive grant received by the School Department. This is a State program intended to create an early education system in the City of Boston with Head Start Centers, Private Day Care Centers, and Family Based Day Care. The amount budgeted by the School Department for this program is $9.8 million in FY04. In FY05, funding is also estimated at $9.8 million.
Title II Teacher Quality - The School Department expects to receive $7.4 million in FY05 from this federal grant program to improve the quality of staff in the classrooms.
Class Size Reduction - The City expended $3.79 million in FY03 from a class size reduction grant from the state. This funding was eliminated in FY04.
Title I - This federal program supplements education in schools with significant populations of low-income students. This key source of funding for the Boston Public Schools makes up a large portion of the federal formula grant funding received. The School Department estimates spending levels for this program in FY04 and FY05 of $44.6 million and $43.6 million, respectively.
School Lunch - The School Lunch program, administered by the Department of Agriculture, reimburses local school districts on a per meal basis for the costs of breakfast and lunch for low- income students. The School Department has budgeted this federally funded reimbursement program at $21 million for both FY04 and FY05.
SPED 94-142 Entitlement - This is a federal formula grant in support of special education
Summary Budget
programs. The amount budgeted by the School Department in this program area for FY04 and FY05 is $16.7 million and $18.5 million, respectively.
Public Health Commission
Boston Healthy Start - The purpose of this project is to develop a comprehensive needs assessment and carry out a service plan to address those factors most affecting infant mortality in the City of Boston. Three project areas consist of those census tracts found to have both the highest numbers of infant deaths and the highest infant mortality rates in the City. Overall, the City has experienced significant improvement in this health area. The Public Health Commission projects to receive $1.75 million for this program in FY05.
Ryan White Care Act - This funding is intended to help communities increase the availability of primary health care and suppoft services, increase access for under-served populations and improve the quality of life of those affected by the HIV/AIDS epidemic. Contracts support approximately 71 community agencies and 146 programs in the 10 county region of Massachusetts and southern New Hampshire. The estimated level of spending for this federally funded program is $14.28 million for FY05.
Boston STEPS — This program is a new, five-year initiative to reduce the burden of obesity/overweight, diabetes and asthma in seven Boston neighborhoods that are at high risk for these chronic health conditions. Funded through the federal Centers for Disease Control and Prevention Steps to a Healthier US initiative, Boston STEPS has received $1.2 million for its project year and expects to receive up to $1.8 million annually in subsequent years.
Boston STEPS is focusing on community-based initiatives that promote physical activity, healthy eating, and not using tobacco, as well as improving diseaSe management supports for people with diabetes and asthma.
Shelter: Long Island— Federal funding. This project provides homeless services in the form of shelter, food, clothing, health care, and social services for up to 500 homeless adult men and women. The Shelter also provides a room for
27
families in crisis. Guests arrive at the shelter via shuttle bus from the Boston Medical Center campus. Overall, projected external funding for homeless services in the Public Health Commission Budget for FY05 totals $7.6 million.
Public Health Preparedness -The Boston Public Health Commission received a grant from the Massachusetts Department of Public Health (MDPH) for bioterrorism and emergency preparedness response activities. The funding from MDPH was part of the Commonwealth's funding from the Centers for Disease Control Cooperative Agreement for bioterrorism preparedness. The funding for Boston was allocated for work in four Focus Areas that are described in the Cooperative Agreement. The four areas are:
Focus Area A: Preparedness Planning and Readiness Assessment
Focus Area B: Surveillance and Epidemiology Focus Area F: Risk Communication Focus Area G: Education and Training
External funds spending on public health preparedness is expected to be $1.4 million in FY05.
28
Office of Homeland Security
One of the objectives of the new Mayor's Office of Homeland Security is to allocate and manage state and federal homeland security funds obtained by the City. The Office itself will be funded with an Urban Area Security Initiative (UASI) grant. This federal grant serves to address the unique equipment, planning, training and operational needs for first responders in the Boston Urban Area. Spending from UASI and UASI II is expected to be $5.4 million in FY04 and approximately $15.0 million in FY05. The office will also be responsible for coordinating spending from a $24.7 million federal grant approved to cover security costs for the 2004 Democratic National Convention. The City expects to spend approximately $5 million in FY04 and $19.7 million in FY05 from this funding source.
Police Department
The Police Department's grant funding on both the federal and state level has focused mostly upon adding police officers and community policing.
Same Cop. Same Neighborhood - This
neighborhood policing program is based on the belief that police officers and private citizens working tovether can help address community problems related to crime. The program is
supported with a grant awarded by the Massachusetts |.xecutive Office of Public Safety. The total cust of the program supported by this
grant was $3.() million in FY03; estimated expenditures lor FY04 are $5.1 million. For FY05 the Department expects to have $3.9 million available for this program.
BJA Block Grants - This federal program is awarded by the Bureau of Justice for the purpose of reducing crime and improving public safety through the purchase of police equipment, the use of police overtime, and to support community partnerships for community policing. Spending for this program was $2.4 million in FY03, and is estimated to be $2.4 million in FY04 and $1.6 million in FY05.
Judicial Oversight Demonstration Initiative - These funds, made available through the Violence Against Women Act and awarded by the U.S.
Summary Budget
Department of Justice, are being used to increase offender accountability and improve victim safety through the development and implementation of the Dorchester Domestic Violence Court. Spending from this grant is expected to be about $1.5 million in FY04 and $1.4 million in FY05.
Homeland Security Initiative — In FY04 the City received over $3 million to fund equipment and training for Police, Fire and EMS. The majority of this funding will be spent in FY04.
Interoperable Communications Technology Grant
Library expects that approximately $7.85 million will be available from the state. There are four state programs that relate to libraries; they are described below.
Library of Last Recourse - The Library of Last Recourse provides reference and research services for individual residents of the Commonwealth at the Boston Public Library through developing, maintaining, and preserving comprehensive collections of a research and archival nature to supplement library resources available throughout Massachusetts. The Library maintains the
External Funds
FY03 Expenditure
Boston Public Schools Neighborhood Development
129,742,373 67,029,205
Office of Homeland Security 6)
41,703,569 12,445,068
9,661,889 19,392,165
Public Health Commission Library Department
Police Department
Other
279,974,269
FY04
Estimated
130,364,940 77,840,399 10,440,978 38,754,369 10,691,149 19,004,360 22,227 ,564
309,323,759
FY05 Estimated
124,228 246 88,975,456 44,417,414 39,168,046 10,353,500
9,408,338 18,873,890
335,424,890
— In FY04 the City received a grant of over $3 million to aid in the development of a region- wide interoperable communications system for critical incident command and management. This initiative involves police, fire, emergency medical services and mutual aid partner organizations. It is estimated that $2.3 million will be spent in FY04 and $.92 million will be spent in FY05.
Overall, the level of support from the federal government for local crime control has been consistent over the past few years. Total projected spending for all grants in FY05 is estimated at $9.4 million; not all grants listed have been awarded. The nature of the police grant programs has tended to be short-term funding that runs its course and serves its purpose and is then
supplanted by new programs.
Library Department
Total spending from state funding for the Library was reduced slightly from $7.97 million in FY03 to an estimated $7.87 million for FY04. In FY05 the
Summary
Budget
personnel resources, expertise, and bibliographic skills needed to develop and provide access to reference and research collections. Funding for this program is expected to be level in FY05.
Boston Regional Library - The Boston Regional Library System Program (BRLS is a cooperative organization of 105 public, academic, school and special (government, medical, non-profit, and corporate) libraries in the cities of Boston, Malden and Chelsea. Headquartered at the Boston Public Library, BRLS supports enhanced reference and information services, interlibrary loan and journal document delivery, continuing education and staff development, consulting on library operations and a variety of cooperative programs. The BRLS operates under a cost reimbursement agreement eranted by the Commonwealth of Massachusetts Board of Library Commissioners. Funding for this program is also expected to be level in FY05.
State Aid to Libraries - This funding is provided by the Commonwealth of Massachusetts Board of Library Commissioners to the Trustees of the
za
Public Library of the City of Boston annually. The Library is required to meet certain minimum standards of free public library service established by the Board to be eligible to receive the grant.
FY05 ALL FUNDS BUDGET
The following table consolidates the projected FY05 expenditures from the General Fund, Special Revenue Funds (external grants for the most part) and the Capital Fund by department. More detail on the expenditures made from each of these funds is shown in Volumes II and III of the City of Boston's FY05 budget document.
3 0
Siummary Budget
All Funds Budgets - FY05
ent
Departm
Operating Budget
External Funds Budget
Capital Budget
Total All Funds Budget
Mayor's Office s & Cultural Development 544, 3 0 1,654 664 Intergovernmental Relations 923,115 0 0 923,115
Law Department 4,547,376 0 6) 4,547,376
Mayor's Office 1,486,155 317,070 (6) 1,803,225
Neighborhood Services 1,018,814 0 (e) 1,018,814
Office of Homeland Security 0 44,417,414 6) 44,417,414
Office of New Bostonians 77,978 225,763 0 303,741
Public Information 875,273 0 6) 875,273
Total 10,473,045 45,070,577 fe) 55,543,622 Chief Operating Officer. ..+~+~<Chief Operating Officer #8 | 006924 +4OF§ © QO 666,924 Consumer Affairs & Licensing 366,594 52,000 0 418,594
Graphic Arts Department 1,383,700 0 0 1,383,700
Health Insurance 139,105,481 0 0 139,105,481
Human Resources 2,580,993 0 0 2,580,993
Labor Relations 897,989 0 0 897,989
Library Department 24,481,341 10,353,500 13,059,521 47,894,362
Management & Information Svs 13,242,072 0 1,709,000 14,951,072
Registry Division 759,654 ) ) 759,654
Unemployment Compensation 50,000 0 0 50,000
Workers' Compensation Fund 2,200,000 0 0 2,200,000
Total 185,934,748 10,405,500 14,768,521 211,108,769
Chief Financial Officer Assessing Department 5,159,103 0 0 5,159,103 Auditing Department 1,896,714 0 fe) 1,896,714
Budget Management a P20 | OX) 0 ) ZAZS IGS
Execution of Courts 3,500,000 0 0 3,500,000
Medicare Payments 4,450,000 0 0 4,450,000
Pensions & Annuities 4,900,000 0 6) 4,900,000
Purchasing Division 1,147,970 0 0 1,147,970
Treasury Department 3,431,242 0 0 3,431,242
Total 26,610,192 0 0 26,610,192
Public Safety Fire Department 132,281,122 90,000 3,888,115 136,259,237 Police Department 209,734,103 9,408,338 1,559,000 220,701,441
Total 342,015,225 9,498,338 5,447,115 356,960,678
Education Boston Public Schools 675,493,500 124,228 246 27,384,446 827,106,192 Total 675,493,500 124,228 246 27,384,446 827,106,192
Economic Development Boston Redevelopment Authority 0 0 375,000 375,000 Boston Residents Job Policy 434,817 0 ) 434,817
Small/Local Business 550,041 0 0 550,041
Total 984,858 fe) 375,000 1,359,858
Basic Services Election Department 2,402,250 0 0 2,402,250 Parks & Recreation Department 13,075,149 4,780,000 13,133,816 30,988,965
Property & Construction Mgmt. 19,368,417 152,928 5,624,278 25,145,623
Total 34,845,816 4,932,928 18,758,094 58,536,838
Streets, Transp & Sanitation CentralFleet Maintenance. ~+=2,01146l. °° oO 2,011,461 Public Works Department 80,288,379 e) 26,612,685 106,901,064
Snow Removal 7,700,538 0 0 7,700,538
Transportation Department 25,630,764 1,533,459 1,585,068 28,749,291
Total 115,631,142 1,533,459 28,197,753 145,362,354
Environmental Services Environment Department 977,605 655,000 687,481 2,320,086 Inspectional Services Dept 13,345,941 fe) 13,345,941
Total 14,323,546 655,000 687,481 15,666,027
Human Services Boston Centers for Youth & Families 17,556,836 3,393,754 3,757,886 24,708,476 Civil Rights 277,190 856,340 fe) 15,133,530
Elderly Commission 2,375,224 6,664,887 ) 9,040,111
Emergency Shelter Commission 524,098 0 ) 524,098
Veterans Services Department 3,369,762 0 0 3,369,762
Women's Commission 140,181 ) 0 140,181
Youth Fund 3,794,833 0 0 3,794,833
Total 28,038,124 10,914,981 3,757,886 42,710,991
Neighborhood Development Neighborhood Development 2,269,614 88,975,456 2,195,000 93,440,070 Leading the Way 0 ) 6) 0
Rental Housing Resource Center 658,974 0 0 658,974
Total 2,928,588 88,975,456 2,195,000 94,099,044
Public Health Public Health Commission 57,800,000 39,168,046 6,517,041 103,485,087 Total 57,800,000 39,168,046 6,517,041 103,485,087
Non-Mayoral Departments City Clerk 852,142 42,359 0 894,501 City Council 4,019,124 0 0 4,019,124
Finance Commission 162,868 0 0 162,868
Licensing Board 560,701 0 0 560,701
Total 5,594,835 42,359 : 0 5,637,194
Grand Total 1,500,673,619 335,424,890 108,088,337 1,944,186,846
Summary
Budget
FY05 - FY06 BUDGET PLAN
Introduction
In the FY97 Budget, a two-year financial projection was presented for the first time. While statutorily the City must maintain an annual budget process subject to the appropriating authority of the City Council, the second year projection provides a useful context for these decisions.
In projecting the City’s operating budget for FY06, the issue of state aid stands out as the most critical for two reasons. First, while the nation appears poised on the edge of economic recovery, state tax revenues are likely to lag economic growth continuing the dearth of revenue growth the state will be able to generate without significant tax increases, and second, given rapidly rising fixed costs and the use of one-time revenues in the FY04 state budget, a $1 billion to $2 billion structural imbalance is likely to remain in the next fiscal year.
The budget for FY05 has been based on the most current available revenue picture. The FY06 plan reflects the best estimate of revenues as well as projecting the major components of expenditures given current policy and cost trends.
Revenue Trends The following pie chart displays the breakdown of revenue projected for FY06. (Figure 11.)
TEACHERS PENSIONS 3.8% STATEAID 23.0% FINES wer 3.3% PROPERTY pif. TAXLEVY eesiea ate 57.5% 8.7% EXCISES 3.7%
FY06 Estimated Recurring Revenue
Figure 11
Major revenue trends for FY06 include:
3 2
Property Tax Levy: The 2.5% increase and a projected $21.0 million of new growth will result in $49.6 million or 4.3% in additional gross tax levy. The net property tax assumes an overlay reserve set at 4.0%.
Excises: Hotel and jet fuel excises are expected to increase, reflecting increased business and leisure travel associated with a recovering economy. Motor vehicle excise is expected to grow modestly with motor vehicle sales.
Fines: Fines overall are expected to grow as recent fine increases that were implemented in FY04 continue to filter through collections
Interest on Investments: Interest income is expected to increase as short-term interest rates increase with an accelerating economy yielding better returns for the City’s short-term investments.
Payments in Lieu of Taxes: With no major new agreements expected, PILOT revenue should increase 2.5%. This increase essentially captures the inflation in the current agreements.
Chapter 121A: Increases in payments are expected to total $2.8 million or 5.5%.
Miscellaneous Department Revenue: Projected from historical trends and economic assumptions, is expected to increase 6.5%.
Licenses and Permits: Building permits will likely gain steadily and, as such, the City expects a 12.6% increase in Licenses and Permits in FY06.
Penalties & Interest: Projected to remain flat in FY06 as late tax payments, and therefore penalties and interest paid, decline as the economy improves and the strain on household budgets is reduced.
Available Funds: No substantial increase from FY05 is expected in FY06.
State Aid: Projected to remain essentially flat when compared with the FY05 Budget. State Aid growth will be anemic until a sustained recovery of state tax revenues enables a return to growth in local aid distributions and the removal of the cap on Lottery aid begins in FY07.
Teachers’ Pension Reimbursement: An increase of $15.1 million is expected in FY06 from this
summary Budget
reasonably predictable reimbursement arrangement with the state.
Non-Recurring Revenues: For FY06, $1.0 million will be applied to the risk retention reserve through a transfer from the surplus property fund.
Budgetary Fund Balance: For FY06, the use of Budgetary Fund Balance has not been factored into the financial projection. The City’s planning process for FY06 will need to assess the need for further allocation of remaining City reserves.
Total recurring revenues in FY06 are projected to increase by $89.5 million, or 4.7% over FY05 Budget projections. This increase is based on conservative revenue estimates and an assumption that the economy will continue its return to a reasonable level of growth in the 24 months from the beginning of FY05 to the end of FY06.
Expenditure Trends The following pie chart displays the allocation of expenditures projected for FY06. (Figure 12.)
Based on inflationary increases estimated for certain expenditures within departments such as utilities, health insurance and trash collection and disposal, as well as a provision for collective bargaining increases the total increase in appropriations is expected to be, $61.9 million, or 4.0% in FY06. It should be noted that the FY06 percentage increase being projected for the School Department is much lower than that shown for City Departments and the Public Health Commission. The FY05 budget for the School Department includes $21.6 million to fund the collective bargaining contract for the Boston Teachers Union as well as individual employment contracts with the headmasters and principals. However, all but a small portion of the collective bargaining funding for City Departments and the Public Health Commission is accounted for in the central Collective Bargaining Reserve. If that reserve had been distributed to the various departments, as it is in the FY06 projection, the resulting percentage increases for City Departments and the Public Health Commission would be much lower.
Collective Bargaining Reserve: Many of the city’s collective bargaining agreements had not been settled at the time of passage of the FY05 budget. The separate collective bargaining reserve for
Summary
Budget
OTHER
CITYDEPTS 41.0%
SCHOOL DEPT 34.5% DEBT SERV PENSIONS 6.0% 9.0% STATE ASSESS 6.2%
FY06 Estimated Expenditures
Figure 12
FY05 takes this factor into account. As noted above, a reserve is not being shown separately in FY06 but has been allocated among the appropriation groups.
Fixed Costs: Given that the pension-funding schedule for the current city payroll, the debt service policies followed in the City’s capital plan, and mandated state assessments are known, fixed costs can be predicted fairly accurately. In FY06, fixed costs will increase by $44.2 million or 11.3%, led by a $36.5 million or 24.9% increase in pension costs and an $8.1 million dollar or 6.9% increase in State Assessments. Debt Service will decrease by approximately $.5M or .4% mainly as a result of retirement of debt.
The City’s pension expenditures will increase due to a combination of asset losses and increases in the number of retiring employees from both an early retirement incentive and a bonus-driven incentive for retirement-age employees. This estimate is based on a new actuarial assessment for the next three years (FY06-08).
Under these assumptions, the City’s Operating Budget would have a projected deficit of approximately $32.4 million. As the FY06 budget process goes forward and projections are more refined, the City will be looking at ways to operate more efficiently within the confines of projected revenues. A decision also will need to be made on the level of budgetary fund balance that may be utilized prudently while adhering to the City's fund balance policy of using this source of revenue to offset certain fixed costs such as pension
33
contributions and related post retirement health departments’ operations, set within the financial benefits and/or to fund extraordinary and non- constraints affecting the City’s overall budget. recurring events as determined and certified by
the City Auditor.
Planning a Balanced Budget
Preparing a two-year planning horizon is useful because it provides time to make adjustments to relieve the cost pressures on certain services. It also promotes cost-saving or new programming alternatives to improve the financial position projected in the second year, and helps us to monitor changes in assumptions as new needs or innovations present themselves.
Much of the City’s budget remains fairly stable during the year, but variances as little as 1% could add up to an $19 million problem in the bottom line. Common areas of variance are snow removal, with year-to-year swings of millions of dollars; legal settlements, which the City attempts to reserve for but may need to absorb on a pay-as- you-go0 basis; public safety overtime, particularly if a significant event occurs (such as the terrorist attacks of September 11, 2001, for example), or an outside source of funding is suddenly eliminated for an essential need.
The City’s fiscal controls are effective in reducing the chance for an unmanageable deficit. Managing position vacancies through the Office of Budget Management and the COO’s Office ensures that justifications to add personnel fit within the City’s fiscal parameters. The implementation of the City’s financial and human resources information system (BAIS) has raised the level of systematic controls that can be used to project and plan for personnel funding requirements.
Conclusion
This two-year overview is provided as a guide to understand the impacts of the decisions presented in the budget, and to provide a framework for future initiatives and financing proposals. Although it is not statutorily required, it is a useful tool in long-range planning and policy analysis.
From a budget planning and management standpoint, the parameters summarized here are being built upon through an interactive forecast model with key departments, to allow the development of multi-year scenarios for individual
34 Summary Budget
CITY OF BOSTON BUDGET SUMMARY
(Dollars in Millions)
REVENUES Property Tax Levy Overlay Reserve Excises Fines Interest on Investments Payments In Lieu of Taxes Urban Redevelopment Chapter 121 Misc. Department Revenue Licenses and Permits Penalties & Interest Available Funds State Aid
Teachers Pension Reimbursement Total Recurring Revenue
Non-Recurring Revenue Budgetary Fund Balance
Total Revenues
EXPENDITURES City Departments Public Health Commission School Department Reserve for Collective Bargaining
Total Appropriations Pensions
Debt Service
State Assessments Suffolk County Sheriff Reserve
Total Fixed Costs
Total Expenditures
Surplus (Deficit)
Numbers may not add due to rounding
Summary
Budget
FY05 FY06 Budget Projected 1,143.79 1,193.38 (43.99) (45.90) 70.45 74.14 62.06 66.63 res) 10.00 22.76 rey 50.24 53.00 35.42 Sis Code 28.56 8.00 8.00 12.03 12.11 452.62 459.45 61.39 76.52 1,907.41 1,996.93 1.88 1.00 15.00 0.00 1,924.28 1,997.93 769.58 831.67 57.80 63.05 675.49 700.69 30.68 0.00 1:533.55 1,595.42 146.56 183.05 122.38 121.86 117: 12 125.20 4.67 4.78 0.00 0.00 390.73 434.90 1,924.28 2,030.32 0.00
35
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City Council Orders Filed by the Mayor
Operating Budget Orders:
e Appropriation and Tax Order for the Fiscal Year 2005
e Appropriation Order for the Boston Public Schools for Fiscal Year 2005
Capital Plan Orders:
e Ten loan orders authorized under the provisions of Section 7 of Chapter 44 of the General Laws:
1. Clause (3) Public Building Construction — Fire and Police Depts.
2. Clause (3A) Public Buildings Remodeling and Repair — Various Depts.
3. Clause (3A) Public Buildings Remodeling and Repair — BCYF and School Depts. 4. Clause (4) Bridge Construction / Reconstruction
5. Clause (5) Public Ways Construction / Extension / Widening
6. Clause (9) Departmental Equipment — Fire and Parks and Recreation Depts.
7. Clause (14) Traffic Signal Installation
8. Clause (20) Acquisition Of Land; Historic Cemeteries
9. Clause (25) Acquisition Of Land; Outdoor Recreational and Athletic Facilities
10. Clause (28) Computer Hardware — School Dept.
e One loan order authorized under the provisions of Section 7 and Section 8 of Chapter 44 of the General Laws:
1. Clause (1) of Section 7 and Clauses (4), (5), (6), (7) and (7C) of Section 8 Construction/Reconstruction of Water and Sewer Mains
e One loan order authorized under the provisions of Clauses (3) and (3A) of Section 7 of Chapter 44 of the General Laws, and/or Chapter 642 of the Acts of 1966, as amended, and/or Chapter 70B:
1. Construction, Improvements, Remodeling, Reconstruction or Repairs for the School Department.
Lease Purchase Order
City Council Orders
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CITY OF BOSTON IN CITY COUNCIL
Appropriation and Tax Order for the fiscal year Commencing July 1, 2004 and ending June 30, 2005
ORDERED:
I. That to meet the current expenses of the City of Boston, in the fiscal year commencing July 1, 2004 and ending June 30, 2005, the respective sums of money specified in the schedules hereinafter set out, be, and the same hereby are, appropriated for expenditure under the direction of the respective boards and officers severally specified, for the several specific purposes hereinafter designated and, except for transfers lawfully made, for such purposes only said appropriations, to the extent they are for the maintenance and operation of parking meters, and the regulation of parking and other activities incident thereto (which is hereby determined to be $10,000,000), being made out of the income from parking meters and, to the extent they are for other purposes, being made out of the proceeds from the sale of tax title possessions and receipts from tax title redemptions in addition to the total real and personal property taxes of prior years collected from July 1, 2003 up to and including March 31, 2004, as certified by the City Auditor under Section 23 of Chapter 59 of the General Laws, and out of available funds on hand, (which is hereby determined to be $15,000,000) as certified by the Director of Accounts under said Section 23, and the proceeds from the sale of surplus property to be transferred in an amount not to exceed $1,876,000 pursuant to the provisions of Section 24 of Chapter 190 of the Acts of 1982 as amended by Section 4 of Chapter 701 of the Acts of 1986, and the balance of said appropriations to be raised by taxation pursuant to Section 23 of Chapter 59 of the General Laws:
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CITY OF BOSTON IN CITY COUNCIL
FURTHER ORDERED:
Il. That to meet so much of the expenses of maintaining, improving and embellishing in the fiscal period commencing July 1, 2004 and ending June 30, 2005, cemeteries owned by the City of Boston, or in its charge, as is not met by the income of deposits for perpetual care on hand December 31, 2003, the respective sum of money specified in the subjoined schedule be, and the same hereby is, appropriated out of the fund set up under Chapter 13 of the Acts of 1961 the same to be expended under the direction of the Commissioner of Parks and Recreation:
400100
Cemetery Division Parks and Recreation Department $2,029,004
| HEREBY CERTIFY THAT
Re-s 9 ee THE FOREGOING, IF PASSED IN ka Ciay Covsnet THE ABOVE FORM, WILL BE IN « ACCORD ow pe aa LAW. (Crear Palorre_City Clerk materia Re San Ais
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OFFICE OF THE MAYOR THOMAS M. MENINO
June 22, 2004
Poe CLLY COUNCIL Dear Councilors:
I retransmit herewith an appropriation order for the Boston Public Schools for Fiscal Year 2005, in the amount of $675,493,500, submitted pursuant to the provisions of Chapter 224 of the Acts of 1936, as amended by Chapter 190 of the Acts of 1982, as further amended by Chapter 701 of the Acts of 1986, Chapter 613 of the Acts of 1987, and Chapter 108 of the Acts of 1991.
The recommended budget for Fiscal Year 2005 represents a 2.9%, or $19.3 million increase, over the current Fiscal Year 2004 budget. Additional resources have been added to the original submission to bring the budget allocations for Boston Latin Academy, Boston Latin School, and the John D. O’Bryant School of Science and Mathematics in line with all other BPS high schools. A technical adjustment was also made to fully cover the lease purchase obligations of the School Department.
Substantial challenges continue to face our public school system. Fixed costs, including dramatically increasing health insurance rates, other inflationary increases and contractual obligations, immediately absorb the vast majority of the benefits of this year’s budget increase. The Boston School Committee and Superintendent have submitted a plan that aligns resources with efforts to insure the gains made in student achievement and in closing the achievement gap are sustained.
Although meaningful expense reductions are evident throughout this budget, we were able to avoid the dramatic school-by-school reductions of Fiscal Year 2004. Limited resources were rationally distributed among schools recognizing the differentiated budgetary needs based on size, level, and proportion of their budgets that provide services for students with disabilities.
Despite these financial challenges, I am proud of the School Department’s efforts to secure the gains of iecent years and tv iroplenient creative plans that wili continue to move our schouls forward. In classrooms at all grade levels, reductions in class size will be maintained. The Superintendent will continue to restructure high schools and establish smaller learning communities. Focusing resources on improving education for our youngest children, early education programs will be expanded. These moves reflect the dynamism and positive change that continues to flourish in the Boston Public Schools.
I respectfully request your support of the Fiscal Year 2005 appropriation for the Boston Public Schools.
Thomas M. Menino Mayor of Boston
Sincerely,
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CITY OF BOSTON IN CITY COUNCIL
ORDERED: That pursuant to Chapter 224 of the Acts of 1936, as amended by Chapter 190 of the Acts of 1982, and as further amended by Chapter 701 of the Acts of 1986, Chapter 613 of the Acts of 1987, and Chapter 108 of the Acts of 1991, to meet the current operating expenses of the School Department in the fiscal period commencing July 1, 2004 and ending June 30, 2005, the sum of SIX HUNDRED SEVENTY FIVE MILLION FOUR HUNDRED NINETY THREE THOUSAND FIVE HUNDRED DOLLARS ($675,493,500) be, and the same hereby is, appropriated, said sum to be raised by taxation pursuant to Section 23 of Chapter 59 of the General Laws:
Boston School Department $675,493,500
| HEREBY CERTIFY THAT THE FOREGOING, IF PASSED IN THE ABOVE FORM, WILL BE IN ACCORDANCE WITH LAW. be )
| 30, Jeo ka City Comneil rn f / | IPE ass MERITA A. HOPKINS Se City Clerk CORPORATION COUNSEL Hus
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S/C: 10488 Prog: 1006 Docket: 0787
CITY OF BOSTON IN CITY COUNCIL
ORDER OF COUNCILLOR ROSS
ORDERED: That the sum of One Million Six Hundred Sixty Five Thousand Dollars ($1,665,000) be, and hereby is, appropriated for acquiring land, or interests land, for any purpose ‘for which the City is or may hereafter be authorized to acquire land or interests therein; and for the construction of buildings, or for additions to such buildings where such additions increase the floor space of said buildings, including the cost of original equipment, and furnishings of said . buildings, for the purposes of the Fire and Police Departments; and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of | Clause (3) of Section 7 of Chapter 44 of the General Laws, to issue from time to time , with the approval of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropriation authorized through this order be expended only oil-those . project(s) as described by name attached herein.
FYQ5 Capital Council Order Attachment 1, Fire Academy Training Simulator
2, Area B-2 Station (New)
3. Area B-3 Station
In City Council June 9, 2004. Read once and passed, yeas 13. In City Council June 30, 2004. Read a second time and again passed, yeas 13.
Approved by the Mayor July 8, 2004, he certifying on the original order that the foregoing loan
order is not, in his opinion, to meet a current expense. Attest: Gie We 3,
Rosaria Salerno City Clerk
July 30, 2004
Thereby certify that no petition, asking the question of approving or disapproving the _ foregoing order be submitted to the voters, was filed with the City Clerk within
Twenty days from July 8, 2004, and the order therefore become effective on
July 28, 2004, in accordance with the provision of chapter 108 of the Acts of 1039.
Attest: aes Ail
Rosaria Salerno City Clerk
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S/C: 10490 Prog: 1007 Docket: 0789
CITY OF BOSTON NiGiaGe UNGIE
ORDER OF COUNCILLOR: ROSS
ORDERED: That the sum of Ten Million Three Hundred Twenty Five Thousand Dollars ($10,325,000) be, and hereby is, appropriated for remodeling, reconstructing, or making extraordinary repairs to public buildings owned by the City, including original equipment and landscaping, paving and other site improvements incidental or directly related to such remodeling, reconstruction or repair for the purposes of the Fire, Library, Nei ghborhood Development, Police, Property and Construction Management and Public Health Commission Departments; and that to meet said appropriation the Collector/Treasurer be, and here is authorized under the provisions of Clause (3A) of Section 7 of Chapter 44 of the General Laws, 10 issue from time to time, with the approval of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropriation authorized through this order be expended only on those project(s) as described by name attached herein.
FY05 Capita] Counci] Order Attachment
In City Council June 9, 2004. Read once . Critical Facility Repairs FY05 -a and passed, yeas 13.
]
2. Engine 51 |
3. Critical Facility Repairs FY05 -b In City Council June 30, 2004. Read a second time ; and again passed, yeas 13.
4, Strand Theater
5. Area A-] Station -a
6. Area A-] Station -b
7. Critical Facility Repairs FY05 -c Approved by the Mayor July 8, 2004, he certifying
g on the original order that the foregoing loan order
, 1010 Massachusetts Avenue Cooling Towers. 18 Not, in his opinion, to meet a current expense.
9. 400 Frontage Road
10.41 New Chardon Street Spree Aticet: ees wins
11. City Hall Garage and Loading Dock
12. Critical Facility Repairs FY05-d ° Rosaria Salerno 13. Critical Facility Repairs FYOS -e City Clerk 14, South Block Parking Garage July 30, 2004
I hereby certify that no petition, asking the question of approving or disapproving the foregoing order be submitted to the voters, was filed with the City Clerk within Twenty days from July 8, 2004, and the order therefore become effective on
July 28, 2004, in accordance with the provision of chapter 108 of the Acts of 1039.
Rosaria Salerno City Clerk
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CITY OF BOSTON S/C: 10491
Prog: 1007
IN CITY COUNCIL Docket: 0790
ORDER OF COUNCILLOR ROSS
ORDERED: That the sum of Twenty Eight Million Nine Hundred Sixty Thousand Dollars ($28,960,000) be, and hereby is, appropriated for remodeling, reconstructing, or making extraordinary repairs to public buildings owned by the City, including original equipment and Jandscaping, paving and other site improvements incidental or directly related to such remodeling, reconstruction or repair for the purposes of the Boston Center for Youth and Familiés and Schoo] Departments; and that to meet said appropriation the Col] Jector/Treasurer be, and hereby is, authorized under the provisions of Clause (3A) of Section .7 of Chapter 44 of the General Laws, to issue from time to time, with the approval] of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropriation. authorized through this order be expended only on those project(s) as described by name attached herein. .
FY05 Capital Council Order Attachment
t. Blackstone Community Center Program _ " 23, Madison Park High Schoo] HVAC Study Be - 24, Masonry Repairs at 18 Schools 2..Flaherty Pool, . . 25. Masonry Repairs at 6 Schools 3, Hennigan Community Center Pool 26. Mendel! Schoo] 4, Holland Community Center 2a Ohrenberger School 5. Hyde Park Community Center Interior 28, Replace Exterior Doors at 10 Schools 6; Jackson-Mann Gym Floor 29. Roof Replacement at 10 Schools | 7. Mason Poo! 30. Roof Replacement at 6 Schools _ 8, Paris Street Pool -a 31. Technology Upgrades at 4 Schools | 9, Paris Street Pool -b : 32, Thompson School, 10, Pool Repairs 33, Ventilation iecrawsntias at 2 Schoo! 11, Roslindale Community Center — Pools 12. Baldwin School Boiler 34, Winship Schoo] 13, Baldwin Schoo] E.E.C. 35. Young Achievers.Schoal Ro@fa annt 14, Baldwin School Elevator In City Council June 9, 2004. Read once . | 15. BCLA/ACC at Taft Building SN any EE 16, Cleveland School HVAC In City Couneil June 30, 2004, Reada 17, Condon School] second time and again passed, yeas 13. 18, Critical Facility Repairs FY03-FY05 ere hte yd ee 19, Fifield Schoo] Roof and Masonry PRS che ea | 20, Gym Floor Replacement at 2 Schools foregoing loan order is not, in his opinion,
21. Holland School Exterior shor a current expense: ttest:
’ 22, Lewis Schoo] Roof and Masonry es f | | Rosaria Salerno City Clerk L July 30, 2004 hp Bi
hereby certify that no petition, asking that the question of approving or disapproving the foregoing order be submitted to the voters, was filed with the city clerk within twenty days from fe 8, 2004, and the order therefore becomes effective on July 28, 2004, in accordance with the
rovisions of chapter 108 of the Acts 1939, Attest: Pee tal AHS
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S/C:' 10493 Prog: 1009 Docket: 0792
CITY OF BOSTON IN CITY COUNCIL
ORDER OF COUNCILLOR ROSS
ORDERED: That the sum of Eight Million Six Hundred Thirty Five Thousand Dollars ($8,635,000) be, and hereby is, appropriated for the construction or reconstruction of bridges of stone or concrete or of iron superstructure for the purposes of the Public Works Department; and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of Clause (4) of Section 7 of Chapter 44 of the Genera] Laws, to issue from time tom time, with the approval of the Mayor, bonds, notes or certificates of indebtedness of the City up td said amount, provided that the appropriation authorized through this order be expended only on those project(s) as described by name attached herein.
FY05 Capital Council Order Attachment
1]. Long Island Bridge Critical Repairs 2. American Legion Bridge
3. Bridge Engineering Overview FY05 4, Bridge Repairs FY05
In City Council June 9, 2004. Read once and passed, yeas 13. In City Council June 30, 2004. Read a second time and again passed, yeas 13.
Approved by the Mayor July 8, 2004, he certifying on the original order that the foregoing loan
order is not, in his opinion, to meet a current expense. Attest: | es D Le A aan
Rosaria Salerno City Clerk
July 30, 2004
[hereby certify that no petition, asking the question of approving or disapproving the foregoing order be submitted to the voters, was filed with the City Clerk within Twenty days from July 8, 2004, and the order therefore become effective on
July 28, 2004, in accordance with the provision of chapter 108 of the Acts of 1039,
Attest: See A y
Rosaria Salerno City Clerk
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CITY OF BOSTON Sree ie: INEGiiay. € OUNGIE Poet Men O10
Docket: 0793
ORDER OF COUNCILLOR ROSS
ORDERED: That the sum of Ten Million Three Hundred Thousand Dollars ($10,300,000) be, and hereby is, appropriated for the original construction of public ways or the extension or widening thereof, including Jand damages and the cost of pavement and sidewalks laid at the time of said construction, or for the construction of stone, block, brick, cement concrete, bituminous concrete, bituminous macadam or other pennanent pavement of similar lasting character for the purposes of the Public Works Department; and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of Clause (5) of Section 7 of Chapter 44 of the General] Laws, to issue from time to time, with the approval of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropriation authorized through this order be expended only on those project(s) as eee by name attached herein.
FY05 Capital Council Order Attachment
1. Back Streets Program
-2. Edward Everett Square
3. Maverick Square
4, Peabody Square
5. Roadway Reconstruction FY2006 6. Greenway Crossroads Initiative
In City Council June 9, 2004. Read once and passed, yeas 13. In City Council June 30, 2004. Read a second time and again passed, yeas 13. '
Approved by the Mayor July 8, 2004, he certifying on the original order that the foregoing loan
order is not, in his opinion, to meet a current expense. Attest: i es wie
Rosaria Salerno City Clerk
July 30, 2004
Thereby certify that no petition, asking the question of approving or disapproving the foregoing order be submitted to the voters, was filed with the City Clerk within Twenty days from July 8, 2004, and the order therefore become effective on
July 28, 2004, in necordance with the provision of chapter 108 of the Acts of 1039.
Attest: | Rowse pia
Rosaria Salerno City Clerk
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S/G:seL0495 Pros 1014 Docket: 0794
CITY OF BOSTON IN CITY COUNCIL
ORDER OF COUNCILLOR ROSS
ORDERED: That the sum of One Million Eight Hundred Twenty Thousand Dollars
($1;820,000) be, and hereby is, appropriated for the cost of departmental equipment for the purposes of the Fire and Parks and Recreation Departments; and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of Clause (9) of
Section 7 of Chapter 44 of the General Laws, to issue from time to time, with the approval of the
Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that
the appropriation authorized through this order be expended only on those project(s) as described
by name attached herein. FY05 Capital Council Order Attachment
1. Fire Equipment FY05 2. Park Equipment FY 05
In City Council June 9, 2004. Read once and passed, yeas 13. In City Council June 30, 2004. Read a second time and again passed, yeas 13.
Approved by the Mayor July 8, 2004, he certifying on the original order that the foregoing loan
order is not, in his opinion, to meet a current expense. / Attest: ae
Rosaria Salerno City Clerk
July 30, 2004
I hereby certify that no petition, asking the question of approving or disapproving the foregoing order be submitted to the voters, was filed with the City Clerk within Twenty days from July 8, 2004, and the order therefore become effective on
July 28, 2004, in accordance with the provision of chapter 108 of the Acts of 1039.
Attest: RIE Lp ,
Rosaria Salerno City Clerk
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S/C: 10496 Prop: 1019 Docket: 0795
CITY OF BOSTON IN CITY COUNCIL
ORDER OF COUNCILLOR ROSS
ORDERED: That the sum of Nine Hundred Forty Five Thousand Dollars ($945,000) be, and hereby is, appropriated for street lighting installation for the purposes of the Public Works Department; and that to meet said appropriation the Collector/Treasurer be, and hereby i 1S, authorized under the provisions of Clause (14) of Section 7 of Chapter 44 of the General Laws, to issue from time to time, with the approval of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropnation authorized through this order be expended only on those project(s) as described by name attached herein.
FY05 Capital Council Order Attachment
1 . Street Lighting Installation FY2005
In City Council June 9, 2004. Read once and passed, yeas 13. In City Council June 30, 2004. Read a second time and again passed, yeas 13.
Approved by the Mayor July 8, 2004, he certifying on the original order that the foregoing loan
order is not, in his opinion, to meet a current expense. Attest: ae Abie
Rosaria Salerno City Clerk
July 30, 2004
I hereby certify that no petition, asking the question of approving or disapproving the foregoing order be submitted to the voters, was filed with the City Clerk within Twenty days from July 8, 2004, and the order therefore become effective on
July 28, 2004, in accordance with the provision of chapter 108 of the Acts of 1039.
Attest: ae Ly.
Rosaria Salerno City Clerk
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$/C 29010497 Prog: 1025 Docket: 0796
CITY OF BOSTON IN CITY COUNCIL
ORDER OF COUNCILLOR ROSS
ORDERED: That the sum of Two Hundred Eighty Thousand Dollars ($280,000) be, and hereby is, appropriated for developing land for burial purposes and for constructing paths and avenues and embellishing the grounds in city-owned cemeteries, under the management of the Parks and Recreation Department; and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of Clause (20) of Section 7 of Chapter 44 of the General Laws, to issue from time to time, with the approval of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropriation authorized through this order be expended only on those project(s) described by name attached
herein.
FY05 Capital Loan Order Attachment °
1. Historic Cemeteries FYO2-05
In City Council June 9, 2004. Read once and passed, yeas 13. In City Council June 30, 2004. Read a second time and again passed, yeas 13.
Approved by the Mayor July 8, 2004, he certifying on the original order that the foregoing loan
order is not, in his opinion, to meet a current expense. ; ; Attest: Cs fie
Rosaria Salerno City Clerk
July 30, 2004
I hereby certify that no petition, asking the question of approving or disapproving the foregoing order be submitted to the voters, was filed with the City Clerk within Twenty days from July 8, 2004, and the order therefore become effective on
July 28, 2004, in accordance with the provision of chapter 108 of the Acts of 1039.
Attest: ae ee
Rosaria Salerno City Clerk
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CITY OF BOSTON EP EAETS ISOM AGIOUIN(IO Prog: 1029
Docket: 0797 ORDER OF COUNCILLOR. ROSS
ORDERED: That the sum of Nine Million Seven Hundred Seventy Five ‘Thousand Dollars ($9,775,000) be, and hereby is, appropriated for the construction of municipal outdoor recreational and athletic facilities, including the acquisition and development of Jand and the construction and reconstruction of such facilities, for the purposes of the Environment, Parks and Recreation and Schoo] Departments; and that to meet said appropriation the Collector /Treasurer be, and hereby is, authorized under the provisions of Clause (25) of Section 7 of Chapter 44 of the General Laws, to issue from time to time, with the approval of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided. that the appropriation authorized through this order be expended only on those project(s) as described by name attached herein.
FY 05 Capital Loan Order Attachment
1. Condor Street/Belle Island Fish Company Remediation
2. Almont/ Orlando Street Playlot .
3. Dorchester Park
4. East Boston Memorial Park
5. General Parks Improvements FY01-05 In City Council June 9, 2004. Read once
6. George Wright Golf Course and passed, yeas 13.
7. Hazardous Remediation
8. Hynes Playground In City Council June 30, 2004. Read a second time and again passed, yeas 13.
9. Kilmamock Street Playground
10. Madison Park Field Approved by the Mayor July 8, 2004, he certifying
11. Muddy River on the original order that the foregoing loan order
12. Pagel Playground is not, in his opinion, to meet a current expense.
13. Ronan Playground Attest: 14. Smith Field
15. Schoo] Yard Improvements Round 6 Oe "Rosana Salerno City Clerk
July 30, 2004
[hereby certify that no petition, asking the question of approving or disapproving the foregoing order be submitted to the voters, was filed with the City Clerk within Twenty days from July 8, 2004, and the order therefore become effective on
July 28, 2004, in accordance with the provision of chapter 108 of the Acts of 1039.
Attest: Rosaria Salerno City Clerk
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S/C: 10499 Prog: 1032
CITY OF BOSTON rakere OTeN IN CITY COUNCIL
ORDER OF COUNCILLOR ROSS
ORDERED: That the sum of Five Hundred Five Thousand Dollars ($505,000) be, and hereby is, appropriated for the development, design, purchase, installation and operation of computer hardware, other data processing equipment and computer assisted integrated financial management and accounting systems, for the purpose of the School] Department; and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of Clause (28) of Section 7 of Chapter 44 of the General Laws, to issue from time to time, with the approval of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropriation authorized through this order be expended only on those project(s) as described by name attached herein.
FY0OS5 Capital Council] Order Attachment
1. Computer Technology FY05
In City Council June 9, 2004. Read once and passed, yeas 13. In City Council June 30, 2004. Read a second time and again passed, yeas 13.
Approved by the Mayor July 8, 2004, he certifying on the original order that the foregoing loan
order is not, in his opinion, to meet a current expens Attest: pte ew fee:
Rosaria Salerno City Clerk
July 30, 2004
I hereby certify that no petition, asking the question of approving or disapproving the foregoing order be submitted to the voters, was filed with the City Clerk within Twenty days from July 8, 2004, and the order therefore become effective on
July 28, 2004, in accordance with the provision of chapter 108 of the Acts of 1039.
Attest: Mees A, Y
Rosaria Salerno City Clerk
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S/ Cree 10492 Prog: 1001, 1040, 1042, 1043,
CITY OF BOSTON vecwee, 1d? 8te4 IN CITY COUNCIL
ORDER OF COUNCILLOR ROSS
ORDERED: That the sum of Eight Million Eight Hundred Seventy Thousand Dollars ($8,870,000) be, and hereby is, appropriated for, but not limited to, the construction or reconstruction of surface drains and sewers, the construction, reconstruction, laying, relaying and extension of water mains, the purchase, replacement or rehabilitation of water departmental equipment and for the construction of a new standpipe and/ or the rehabilitation of an existing ~ standpipe for the purposes of the Neighborhood Development and Parks and Recreation Departments; and that to meet said appropriation the Collector /Treasurer be, and hereby is, authorized under the provisions of Clause (1) of Section 7 and Clauses (4), (5), (6), (7) and (7C) of Section 8 of Chapter 44 or under any other related authority of the General Laws, to issue from time to time, with the approval of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropriation authorized through this order be expended only on those project(s) as described by name attached herein.
FY05 Capita] Counci] Order Attachment
1 . Long Island Utilities 2. Franklin Park Maintenance Yard Utilities
In City Council June 9, 2004. Read once and passed, yeas 13. In City Council June 30, 2004. Read a second time and again passed, yeas 13.
Approved by the Mayor July 8, 2004, he certifying on the original order that the foregoing loan order is not, in his opinion, to meet a current expense.
Attest: Gon
Rosaria Salerno City Clerk July 30, 2004
Thereby certify that no petition, asking the question of approving or disapproving the foregoing order be submitted to the voters, was filed with the City Clerk within Twenty days from July 8, 2004, and the order therefore become effective on
July 28, 2004, in accordance with the provision of chapter 108 of the Acts of 1039.
Attest: Rosaria Salerno City Clerk
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CITY OF BOSTON Docket: 0788 IN CITY COUNCIL
ORDER OF COUNCILLOR ROSS
ORDERED: That the sum of Twelve Million Eight Hundred Seventy Five Thousand Dollars ($12,875,000) be, and hereby is, appropriated for a school project, including the planning, designing, acquiring land for, constructing and originally equipping structures and facilities and for remodeling, reconstructing, or making major alterations, additions and major repairs to existing facilities including original equipment, landscaping, planting of shade trees, paving and other site improvements incidental or directly related to such remodeling, reconstruction or repair for the purposes of the Schoo] Department, and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of Clauses (3) and/ or (3A) of Section 7 of Chapter 44 of the General Laws, or under the provisions of Chapter 70B, as amended, or under the provisions of Chapter 642 of the Acts of 1966, as amended, to issue from time to time, with the approval] of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropriation authorized through this order be expended only on the project(s) as described by name attached herein.
FY05 Capital Council Order Attachment
1, Burke High School
In City Council June 9, 2004. Read once and passed, yeas 13. In City Council June 30, 2004. Read a second time and again passed, yeas 13.
Approved by the Mayor July 8, 2004, he certifying on the orginal order that the foregoing loan
order is not, in his opinion, to meet a current expense. Attest: 5 Aerio y %
Rosaria Salerno City Clerk July 30, 2004
I hereby certify that no petition, asking the question of approving or disapproving the foregoing order be submitted to the voters, was filed with the City Clerk within Twenty days from July 8, 2004, and the order therefore become effective on
July 28, 2004, in accordance with the provision of chapter 108 of the Acts of 1039.
Attest: Rosaria Salerno City Clerk
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CITY OF BOSTON : MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 2004
Pemttib Crley COUNCIL
Dear Councilors: 3
I transmit herewith for your approval authorizing the Cityzof Boston to ~ enter into one or more lease, lease-purchase or installment sales agreements in Fiscal Year 2005 in an amount not to exceed $10,000,000'and in Fiscal Year 2006, in an amount not to exceed $10,000,000. These funds are to be used by-various City departments for the acquisition of equipment in furtherance of their respective governmental functions. The list of equipment includes: computer equipment (hardware and software), motor vehicles and trailers, firefighting equipment, office equipment, photocopying equipment, telecommunications equipment, medical equipment, school and educational equipment, school buses, parking meters, street lighting installation, traffic signal equipment and equipment functionally related to, and components of, the foregoing.
[ urge your Honorable Body to pass this order as expeditiously as possible : to ensure the successful completion of the equipment acquisition prograni.
ae Thomas M. Menino Mayor of Boston
BOSTON CITY HALL e ONE CITY HALL PLAZA ¢ BOSTON # MASSACHUSETTS 02201 © 617/635-4000
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CITY OF BOSTON IN CITY.COUNCIL
ORDERED: That pursuant to section 11 of Chapter 643 of the Acts of 1983, the City of Boston, acting by and through its Purchasing Agent and its Collector- Treasurer, with the approval of the Mayor, is authorized to acquire the following departmental equipment by entering into one or more lease, lease-purchase or installment sales agreements in Fiscal Year 2005, in an amount not to exceed $10,000,000 and in Fiscal Year 2006, in an amount not to exceed $10,000,000, in such form or forms as the Purchasing Agent and Collector-Treasurer may determine with the approval of the Mayor; computer equipment (hardware and software), motor vehicles and trailers, firefighting equipment, office equipment, photocopying equipment, telecommunications equipment, medical equipment, school and educational equipment, school buses, parking meters, street lighting installation, traffic signal equipment and equipment functionally related to, and components of, the foregoing.
AND FURTHER ORDERED: That pursuant to section 9 of Chapter 643 of the Acts of 1983, the Collector-Treasurer be, and hereby is, authorized to execute and deliver, as appropriate, on behalf of the City of Boston, with the approval of the Mayor, trust, security and/or lease agreements and/or reimbursement agreements with attached letters of credit, and to procure, as appropriate, insurance to secure the City’s obligation as authorized above, all in such form or forms as the Collector /Treasurer may determine with the approval of the Mayor.
| HEREBY CERTIFY THAT
ee Fa ae THE FOREGOING, IF FASSED IN
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Revenue Estimates and Analysis
OVERVIEW
The FY05 Budget is supported with $1.907 billion in recurring revenue, an increase of $85.2 million, or 4.7%, from the FY04 Final Budget. The budget also includes $1.9 million in non-recurring revenue and $15.0 million from budgetary fund balance, yielding total revenue of $1.924 billion, an increase of $72.2 million, or 3.9% from FY04.
FY05 will represent a return to recurring revenue erowth after a budgeted decline in FY04 (Figure 1.) The largest portion of the FY05 increase is attributable to growth in the Property Tax. Among all other major revenue Categories, no items are projected to be less than that budgeted for FY04.
6%
4%
2%
0%
-2%
Of Ret ate aeccre vee een eemeeantcntnrenierencennt '96 '97 '98 '99 '0O0 '01 ‘02 '03 '04 '05
Annual Change in City
Revenues FY96 - FY05 Recurring Revenue Figure 1
This chapter begins with a review of national and state economic trends that have and will continue to impact Boston in FY05 and beyond. It is followed by an analysis of recent state budget trends and state aid, the City’s second largest revenue source. Finally, a detailed discussion of the property tax levy, the City’s largest revenue source, is presented along with other City revenues. Net property tax and state aid together make up 80.7% of total City revenues and their stability is of critical importance in determining
Revenue
FY'96*
FY'05
NET PROPERTY TAX LEVY & STATE AID
Net Property Tax Levy and State Aid as a Percent of Total Revenue “includes DHH
Figure 2
the City’s ability to deliver quality services while maintaining fiscal stability and a balanced budget (Figure 2.).
THE NATION
The United States economy is experiencing brisk Gross Domestic Product (GDP) growth despite a slack jobs market. Productivity growth and increased domestic investment have improved corporation balance sheets allowing replenishment of capital stocks — boosting GDP - without hiring new workers. The now familiar “jobless recovery” seems to be taking hold, however new jobs will need to be added rapidly in order to sustain the current recovery. Whether many new jobs will be demanded given the current strong productivity remains to be seen. In addition, there is still substantial excess capacity in manufacturing industries limiting the total demand for capital investment by firms.
The country dealt with the most recent recession as a small company might a hostile takeover attempt by a Wall Street giant — relying on the value in homes to sustain a level of consumer
EstimatesarzanidsaAnatlysis Vo
spending that dampened the overall effect of the downturn.
As a result, the recession was one of the mildest on record. Lasting only eight months, it is tied with the 1990-1991 and 1860-1861 recessions for the shortest duration in recorded history. And even as the uncertainty of terrorism warnings and the occupation of Iraq by U.S. forces has continued to weigh on confidence, Americans seem to be seeing past those issues to more favorable times ahead.
The retrenchment of the economy, following the longest expansion in United States history, had been less traumatic than expected with businesses quickly liquidating excess inventories, historically mild unemployment and consumer spending holding up through low interest rates and non- existent inflation.
Currently the Federal Reserve is maintaining an accommodative and stimulatory Federal Funds Rate even after increasing from the June 2003, 41 year low of 1.00% to 1.25% in June 2004. “Real” or inflation-adjusted short-term interest rates are near zero. The Federal Reserve has stated it will continue to use monetary policy to encourage economic expansion or thwart contraction. Since January 2001, the Federal Funds and Discount Rates have been cut thirteen times and by 550 basis points in total before the recent increase.
Federal Funds Rate
Jan- May- Sep- Jan- May- Sep- Jan- May- Sep- Jan- May- 01 O1 O1 O02 O02 O2 O38 O38 O03 04 04
Federal Funds Rate and Changes January 2001 - June 2004
Figure 3
(Figure 3).
78 Revenue
Ex sti tinea ate2s
Higher interest rates slow the economy by making money costlier to borrow for purchases such as consumer durable goods and homes. Some evidence of effective monetary policy can be seen in the past two years