Newtown Township

Board of Supervisors

Budget Presentation

Minutes of November 4, 2009

 

The Newtown Township Board of Supervisors met on Wednesday, November 4, 2009 in the Township meeting room at 6:00 PM. In attendance were Supervisors: Chairman Robert Ciervo, Vice-Chairman Michael Gallagher, Secretary/Treasurer, Matthew Benchener and members Philip Calabro and Jerry Schenkman. Also in attendance were Township Manager Joseph Czajkowski, Assistant Manager, John Boyle, Finance Director Elaine Gibbs and Department Heads: Kathy Pawlenko, Parks and Recreation; Don Harris, Emergency Services; Chief Henry Pasqualini, Police Department and Ronald Weaver, Director of Inspections and Infrastructure Management.

Call to Order

Chairman Robert Ciervo called the meeting to order at 6:05 PM explaining the evening’s agenda; Mr. Czajkowski would present the 2010 budget followed by questions from the Board and public comment.

Proposed Budget

Mr. Czajkowski thanked the Supervisors and thanked the department heads for their input in preparing the budget. He explained that the proposed 2010 budget has been prepared in line item format in accordance with the Pennsylvania Chart of Accounts for local governments published by the State Department of Community and Economic Development. It is a bottom-up budget with detailed reviews of departmental budgets by the Township Manager and Finance Director, and includes the involvement of the volunteers on the Financial Planning Committee. The format continues the practice of separating Operating funds from Capital Funds. The Fund Balance (or reserve) is shown. The result of operations, comparing revenues with proposed expenditures is shown.

The 18 funds are divided as follows:

7 operating – General, Street Light, Fire Protection, Rescue Squad (to be eliminated), Park & Recreation, Debt Service, Highway Aid

7 capital – Capital Projects, Recreation Capital, TSA 1, TSA 2, Traffic System, Woll Site Improvement fund, Municipal Complex Improvement Fund

4 trust – Police Pension, Municipal Employees Pension, Firefighters Pension, Benefit Obligation

$16,137,484 total budget appropriations is divided as follows :

      • $12.7 M Operating
      • $2.6 M Capital
      • $769,000 Trust Fund

The proposed budget maintains municipal services at current levels:

  • Department staffing levels adequate at this time to maintain current services
  • Provides for maintenance and improvements to infrastructure valued at $36M as noted in the 2007 Comprehensive Annual Financial Report prepared in compliance with GASB 34 requirement to value public assets (owned by the residents and taxpayers)
  • Proposes a tax rate of 3.725 mills – specialty taxes for Fire Company, parks & recreation, debt; no property taxes for general fund – One mill generates approximately $321,318.
  • About $148 for property assessed at the township average of $37,459; $186 for property assessed at $50,000; home price - $500K
  • Operating Budgets are balanced; Projected Revenues with an infusion from the reserve fund = or > Proposed Expenditures
  • Tax increase will be necessary in Debt Service Fund in 2010 for payment of interest and principal on the Municipal bond
  • Park and Recreation operating fund is balanced.

General Fund – Largest Operating Fund

Police routine patrols, bike patrols, truck safety inspections, traffic enforcement, DARE education, house checks, bank checks, etc. (40% of budget)

Public Works – maintenance of roads (plowing, salting, sweeping, patching, striping), curb repairs, drainage system maintenance, and traffic control signs, traffic signals, street lights, building & facilities maintenance, fire hydrant maintenance

Emergency Services – basic life support, fire suppression, fire education, fire safety inspections, emergency management

Zoning Administration/Code Enforcement – Land development & ZHB application processing, Construction and Use Permits,

Board and Commission Services Board of Supervisors, Planning Commission, ZHB, EAC, HARB, Newtown Corporation, Joint Historic Commission, Joint Zoning Council

Support Services – Tax Collection, Legal & Engineering Services, finance & accounting, general administration, technology

Miscellaneous Costs – Property & Liability Insurance, Employee benefits

General Fund Revenues

  • Earned Income Tax (61% of total revenues, $5.7 Million)
    • Significant source, projected to remain flat from 2009 to 2010 due to current economic conditions
    • Decreased 1.7% from 2008 to 2009;
    • Projected at $5.7 Million in 2010
  • Permit & Development fees continue to generate revenue to offset expenses of the Zoning and Code Enforcement Department although down from the prior years
    • Residential Development
      • In 2010, we estimate 60 new dwelling units; (occupied total - 7,560)
    • Budgeted decrease in permit activity from new housing projects -
      • From $350,000 to $250,000
      • There are 500 new housing units approved for construction in the next several years, though the current economy will have a detrimental effect on building over the next few years and we anticipate lower numbers in the future.
    • Non-residential development also projected in next several years – Of note is the Promenade, which is proposed for the old Acme site on Sycamore St. Additionally, 515,000 square feet of non-residential development is on the books, but again, we are sure to see that spread further into the future because of the economy.
  • Steady sources of income
    • Business licenses/permits – CATV franchise fees, contractor licensing, leases ($406,500) this is lower as the Township is no longer allowed to collect Contractor licensing fees (as June 2009), as per state regulations
    • Processing fees for SDLD, ZHB, CU applications, plan reviews ($96,200)
    • Police fines ($105,000)
    • Employee contributions to benefits ($128,330)
    • Escrow Administration fees ($50,000)
    • Local Services Tax ($450,000)
    • Interest Earnings on idle funds – down from prior year ($60K - $10K)
  • Grants (2009-2010)
    • SRO - Council Rock pays, $40,000)
    • Recycling performance grant - $96,700
    • Pension System State Aid - $338,441
    • DARE program - $16,500;
    • DCNR- $21,000 for wind generator - Applied for but not approved
  • Intergovernmental Agreements - generates income with some offsetting expenses
    • Borough Fire Safety Inspections and EMA services ($9,700)
    • Wrightstown Police Services ($471,380)

2009 projected revenue $9,290,816 or $520,584 under budget of $9,811,400

    • Projected EIT collections - $5.7 Million - Expected to meet budget
    • Permit fees - $278,000 ($297K under budget)
    • Transfer taxes - $688,000 - $212,000 under budget
    • Interest Earnings - $50K under budget
    • CATV Fees – at budget of $350,000
    • Land Development, ZHB Fees - $2,000 over budget
    • LST - $450K at budget
    • Escrow Administration Fees - $10,000 under budget

2010 revenues estimated at $9,284,187 or $527,213 (5.4%) decrease from the 2009 budget and $6,629 under projected 2009 revenue collections

  • Transfer Taxes – projected at $600,000; budgeted flat from 2009 estimate
  • EIT - $5,700,000 – Budgeted flat from 2009
  • Permit Fees - $250,000 (down $100,000 from 2009 budget)
  • Pension system state aid - $7,000 increase
  • Wrightstown Police Services Agreement - $22,400 increase
  • CATV fees - $350,000 – budgeted flat
  • LST - $450K – budgeted flat
  • Other Revenue categories budgeted at or below 2009 budget levels

Mr. Benchener asked about the method used for calculating the transfer tax projection.

Mr.Czajkowski explained that the numbers are based on collection of transfer taxes through September 30, 2009 and from County data. The total is now expected to be about $688,000. Should the housing market improve the transfer tax income would also improve. It is directly related to real estate sales.

Expenditures -

  • Total 2009 expenditures projected at $10,124,700 or $286,497 under budget of $10,411,197
    • Represents .27% variance from budget
    • An estimated $620,134 negative Result from Operationsis projected to leave the General fund reserve at $2,072,507
  • Total proposed appropriations for operations in 2010 are $10,532,111, a $120,914 (1%) increase over 2009 budget of $10,411,197. The appropriations include increases and decreases in:
    • Salaries & Wages - $88,206 (1.73% increase)
    • Other Employee Benefits - $15,000
    • Medical Insurance Premiums - $58,458 (6.7% increase)
    • Pension Contributions - $77,188
    • Property and Liability Insurance - $23,000 decrease (11.64% decrease

We will continue practice of purchasing of police vehicles, computer systems from operating budget.

  • Total Expenditures (with Inter-fund Transfers) is budgeted at $10,532,111; Proposed Inter-fund transfers include:
  • $35,000 to the Capital Projects Fund
  • $100,000 in support to the Rescue Squad

Reserve Fund

  • The Beginning fund balance in 2009 was $2,906,391 but is projected to decrease to $2,072,507. We anticipate the reserve balance to be 824,583 by the end of 2010

Looking Forward

While we expect non-residential development to continue, we expect it to be slower over the next couple of years due to the economic downturn.

Residential development is also expected to slow down over the next couple of years.

The Township is fortunate to be involved with DVIT, DVWCT and DVHIT as they have a track record of smoothing out the fluctuations seen in the commercial insurance and health insurance markets. (we anticipate a 6.7% increase in Health Insurance costs this year as opposed to the 15 – 20% increases predicted in the open market, and an 11.64% decrease in Liability insurance costs in 2010). There is no increase in workers compensation premium in 2010.

Continue multi-year budget forecasting and long term financial planning project with the Financial Planning Committee to improve long term financial projections; examine demographic changes, development potential, employment, etc.

We must find ways to reduce reliance on the General Fund for capital projects

Street Light Fund

  • $212,937 balance from 2009
  • Assets used for capital improvements to the system (1,500 lights at present) New lights added as developments are dedicated
  • Budget $10,000 for upgrades in various locations throughout Township

Mr. Gallagher asked about the difference in the amount collected and paid directly to Newtown Fire Association.

Mr. Czajkowski explained that the additional money is interest earned on the collected funds until transfer occurs. At Dr. Ciervo’s suggestion he agreed to ask the solicitor whether it is necessary to give that interest to the Fire Association.

Fire Protection Fund – dedicated tax

  • Currently .875 mills dedicated to support Newtown Fire Association - $275,274
  • Will pay total of $282,400 to Fire Association; paid directly to NFA

Mr. Gallagher

Rescue Squad Fund – dedicated tax eliminated in 2008 – This item now fully funded out of the General Fund. Resolution passed by the Board in 2009 states that 25% of the LST (Local Services Tax) should be dedicated to the Rescue Squad. It is estimated that in 2010 $100,000 shall be transferred to the rescue squad.

Parks & Recreation Fund (other significant operating fund) – dedicated tax

  • Includes personnel and fringe benefit costs
  • Currently levy .75 mills ($235,949) to support recreation administration and park maintenance – staff salaries, fringe benefits, supplies, insurance, etc. (about 15% for recreation programming
  • 2009 revenue is projected at $673,550; 2009 budget was $678,300
    • $425,000 recreation program receipts
    • $231,500 taxes
    • $7,500 employee reimbursement for medical benefits
  • 2009 expenditures of approximately $606,333 projected; $29,203 under budget
    • $429,119 recreation programming
    • $153,373 facilities maintenance
    • $23,871 P&R Board, Insurance
  • Fund projected 2009 to end year with a reserve balance of $61,582
  • Recreation programs operating at 90% self sufficiency; program receipts pay 85% of program costs
  • Programs expected to generate $468,331 in 2010 in support of recreation programs including 3 summer camps; $38,000 over 2009 revenue forecast of $429,119. Offered approx. 1000 programs YTD; 4,000 participants
  • 2010 appropriations are $660,916
    • $468,331 recreation programs
    • $167,505 facilities maintenance
    • $25,080 P&R Board, Insurance
  • Township is in the process of developing new park facilities (Woll Tract); operating and maintenance costs will likely require additional revenue in 2011.
  • Fund balanced for 2010 - $79,615
  • Current budget leaves one full time employee position vacant. The part-time position that was budgeted in 2009 has been removed from the 2010 budget.

Debt Service Fund – dedicated tax

  • Currently .875 mills levied generating $281,153 for payments on outstanding debt
  • An increase is necessary in 2010 to pay the principal and interest on the Municipal Bond. Estimated payments in 2010 are $416,246 in interest and $155,000 in principal. We anticipate a fund balance of $132,973 at the end of 2010.

Mr. Czajkowski explained that the first payment will be in February, before the receipt of tax revenue. The general fund can be reimbursed for that payment.

Capital Projects Fund

  • Used for capital expenditures that meet policy guidelines; over $25,000 with lifespan of 5 years or more
    • Twp has a capital improvement program through 2014 reviewed by Financial Planning Committee
  • Expenditures are funded with General Fund reserves, grants, etc
  • 2009 expenditures total $134,000 including:
    • $15,000 for municipal facilities maintenance (AC Units, painting, etc)
    • $55,000 for road maintenance program and associated engineering
    • $52,000 for Police and Fire Equipment
  • 2010 appropriations total $52,500 include:
    • Video Units for half of the police patrol vehicles - $26,000
    • Miscellaneous equipment for police and emergency services - $20,000 (Body Armor, and MDT for Emergency Services Vehicle)
    • Public Works Radios - $6,000
  • Requires $35,000 transfer from General Fund Reserve; $1,030 balance at end of 2010

Recreation Capital Fund

  • Dedicated to construction of recreation facilities – fee on new development that funds park system improvements
    • $5,165 – new home
    • $1,291 per each 1,000 sq feet in lieu of dedicating open space
  • Expect to collect $127,000 in impact fees in 2009 – estimated at $325,000 in 2010
  • 2009 projects - $188,000
    • Clark Nature Center improvements (barn repairs, painting) - $33,000*
    • Staples Field – Skate Park - $60,000
    • Helen Randle Park Maintenance – $50,000*
    • Maintenance equipment - $30,000
    • Open Space Purchase - $325,000**
    • Engineering – Staples - $15,000

* Funds were not expended, and thus will be used on composting toilets at Roberts Ridge

** Expect $160,000 from County Open Space funds, which will probably be received as revenue in 2010.

2010 Appropriations ($680,000) include:

  • Staples Field – Skate Park - $50,000
  • Helen Randle – water meter pit - $10,000
  • Woll Park Transfer - $610,000
  • Engineering - $10,000

Transportation Service Area Funds

  • Revenue from impact fees collected under Act 209 (Land use assumptions report, roadway sufficiency analysis and capital improvement plan) that divides township into 2 areas – The Traffic Impact Study is currently being updated
  • Funds are restricted to use in specific districts
  • Combined fund balance in 2009 was $2,118,661
  • Collected $63,000 in fees in 2009
  • 2009 expenditures for engineering Newtown-Yardley Road improvement project (TIP); 80% federally funded; Township pays engineering and 20% construction;
  • Expect to receive $956,000 in new fees in 2010
  • 2010 appropriations total $635,000:
    • engineering/inspections for the Newtown-Yardley Township corridor TIP project ($20,000), and construction ($225,000)
    • Terry Drive Extension – Engineering and Construction – $390,000
  • 2010 ending balance expected to be $1.927 Million
    • Per Act 209, these funds cannot be used for “Repair, operation, or maintenance of existing or new capital improvements.

Traffic System Capital Fund

  • Undesignated contributions for traffic system improvements
  • Approximately $1,500 fund balance 2009
  • No projects expected in this fund in 2010
  • 2010 fund balance expected to be $1,500

Woll Site Improvement Fund

  • Will account for revenues and expenditures associated with development of the property as a municipal park
  • Beginning balance of $2,109,823 in 2009
  • Expect to need $610,000 from Park and Rec. Capital to finish project in 2010.

Municipal Complex Improvement Fund

  • This fund accounts for the revenues and expenditures associated with the development of the new public works and administration facilities. Police facility renovations have been deferred.
  • Bids for this project for this project came in at about $7.2 million. We expect change orders to be in the area of 2%.
  • Substantial completion of project is expected in mid December 2009, with some minor work to be completed in 2010. $635,000 is budgeted, though this number is high and should come in lower.

Highway Aid Fund

  • Accounts for Township share of State Liquid Fuels Tax funds – cash basis
  • Use of funds is restricted - roadway maintenance, equipment acquisition, traffic signal expenses, street light electricity, road materials, road maintenance contracts, etc; Do not use for all of these purposes
  • Received $400,000 in 2009; we currently anticipate a slight decrease to $386,000 in 2010, though we may see a slight increase with latest road dedications submitted to PennDOT recently.
  • Spent $383,000 in 2009
    • $300,000 for Road construction/improvement projects
    • $10,000 for supplies (salt, patching materials)
    • $73,000 equipment purchases
  • Year end fund balance projected at $433,775
  • Propose $500,000 in roadway maintenance in 2010
    • Eagle Road – From Stoopville to Durham Road - $200,000
    • Wrights Road – From Eagle to Durham Road - $200,000
    • Slurry – Various Roads - $100,000
  • Ending Fund Balance - $246,963
  • Increase in costs due to oil prices; must cut back on program or find new funding source

Pension Trust Funds

  • Approximately $7.97 Million in assets at end of 2009
  • Invested by professional managers with oversight by pension committee
  • Anticipate marginal increases on the investments due to recent market trends
  • State aid contributions fund $338,421 of the required contribution of $980,050 for 2010;
  • $641,609 will be paid from the General Fund; $95,000 from employees (Police)

Mrs. Gibbs explained that the actuary calculates the minimum municipal obligation

  • Recent changes to the management of the funds have resulted in improved investment performance

Conclusions/Observations

  • 2010 budget maintains municipal services at present levels and
  • Provides necessary resources for the township organization to meet the expected service levels to which residents are accustomed
  • Budget Reflects Hiring Moratorium (2 police officers, Public Works Asst, Park and Recreation Programmer) no new hires are budgeted.
  • An increase in the debt service millage of 1.23 mills is necessary to pay the bond
  • Township maintains one of the lowest municipal property tax rates in the County Newtown would be 9 th out of 54 (currently 7 th)
  • Township is in decent financial condition at least in the short term; will need to monitor the greater economy to get indications for 2011 and beyond. May need to discuss new revenue sources in the future.

Mr. Czajkowski said that the budget is a statement of the financial position of an administration for a definite period of time based on estimates of expenditures during the period and proposals for financing them, and a plan for the coordination of resources and expenditures. The proposed budget represents an accurate estimate in dollar terms of the Township’s commitment to deliver quality municipal services. He thanked Mrs. Gibbs, the department heads and the staff for their efforts in preparing the budget.

Discussion

Mr. Schenkman asked Mr. Czajkowski to review the timeline for adoption of the budget.

Mr. Czajkowski said that the Board will have opportunity to ask specific questions. He suggested using e-mail to circulate questions among the Board, Mrs. Gibbs, the various department heads and himself. The budget will be hung on November 18, 2009. It can be altered from now until the December 16, 2009 meeting, at which time it is scheduled to be adopted. Until December 16, budget discussion will be on every agenda. State law requires that a budget is adopted by December 31, 2009. Once adopted, the budget can be reopened after the first of the year if the Board feels that further changes are necessary.

Mrs. Gibbs said that she has prepared copies of the budget for the Financial Planning Committee to review in preparation for their next meeting, scheduled for November 17, 2009.

The Board agreed that the Financial Planning Committee Chairman could give a report to the Board, and if necessary, a joint meeting could be held to further review the budget.

Mr. Benchener said that the Financial Planning Committee would need more in depth information than is provided in the budget and attached schedules. He said that going forward he would like to recommend a strict prioritization of expenditures.

Mr. Calabro said that he had no specific questions this evening. He would carefully review what has been presented and e-mail his detailed questions to Mr. Czajkowski and Mrs. Gibbs, copying the Board members on any exchanges. He thanked the administration and staff for the work they have done and for the easily understandable format of the presentation.

Mr. Schenkman and Mr. Gallagher also indicated they would send specific questions after having more carefully reviewed the material presented this evening.

Dr. Ciervo asked why the School Resource Officer income remained flat for next year.

Mrs. Gibbs said that this is an estimate. The School District pays the hourly rate for the officer. The hours vary, as the officer is needed for different times each day throughout the school year.

In response to Dr. Ciervo’s question about expected recreational impact fees for 2009, Mrs. Gibbs said that Lockheed Martin and Penns Trail Storage’s payments have only recently been received.

Dr. Ciervo asked about the water meter pit at Helen Randle Park and about some field repairs discussed at the Park and Recreation Board meeting.

Mrs. Pawlenko explained that the water meter pit would allow for irrigation of the fields. This water would bypass the sewer meter. The field repairs have been postponed until the spring.

Dr. Ciervo asked whether Highway Aid Funds could be used for plowing.

Mr. Czajkowski said that while this might be permitted, plowing is currently paid from the general fund. The Financial Planning Committee has urged that the Highway Aid funds be saved as they will be needed for future roadway maintenance program work. While the money could be used for plowing and paid back from the general fund when needed for roadway maintenance, there are a number of roads which are expected to need repaving in the near future. A list of the roads which will have been dedicated twenty years ago and have not been repaved could be provided to the Board. Mr. Czajkowski stressed that a large number of roads inside of developments are aging and have not been repaved.

Dr. Ciervo asked about the contributions to the Rescue Squad, since the dedicated tax has been eliminated.

Mrs. Gibbs explained that the resolution passed dedicates at least 25% of the local services tax to the Rescue Squad. This amount, based on last year’s LST revenue, includes payment of their workers compensation. The fund remains for bookkeeping purposes.

Mr. Benchener asked whether there are State requirements to have different funds and different dedicated millage. He said that perhaps with one general fund and general tax, it would be possible to move funds to where they are needed. He asked specifically about the Park and Recreation, Fire and Debt Service and the Street Light Funds.

Dr. Ciervo said that the Fire tax was voted in a referendum. He did not think it could be eliminated.

Mr. Czajkowski said that it might be possible to have one general tax, eliminating the Park and Recreation and Debt Service taxes, but the funds would be required for bookkeeping purposes. The Fire tax cannot be eliminated.

Mrs. Gibbs explained that the Street Light Fund contains money collected by assessment. The assessment was eliminated in 2002, but $200,000 remained in the fund. The income generated by the $200,000 is used to repair and maintain streetlights.

Mr. Benchener asked about the Highway Aid Fund.

Mr. Czajkowski explained that the funds come from the State based on a calculation using the population (based on the 2000 census) and the miles of roads. As new roads are dedicated they are included in the calculation. The funds can only be used for specific expenditures such as roadway maintenance and equipment, traffic signals, etc. He would provide Mr. Benchener with a more detailed list of permitted uses for the funds.

Mr. Czajkowski further explained that money collected from developers for recreational and traffic impact fees may only be used for specific recreation and traffic projects. The State restricts the use of these funds.

Mr. Schenkman asked whether the Township audits any of the entities which are beneficiaries of Township contributions.

Mrs. Gibbs said that the Township audits the Fire Company and receives copies of the audits of the libraries, rescue squad and Newtown Corporation. She would provide the Board with copies it they wish.

Mr. Benchener asked whether it would be possible to forego a tax increase and instead use the funds on hand to meet a trimmed budget which would only include absolutely necessary spending. He would like the department heads to go through a rigorous prioritization of their budgets.

Mr. Gallagher explained that the recently purchased Municast software can make such projections.

Mr. Czajkowski explained that very little of the budget is discretionary spending. It is up to the Board of Supervisors to determine what, from the discretionary spending, is absolutely necessary. To really make a cut in the budget would require cuts in services, and that is a decision to be made by the Board as representatives of the community.

Dr. Ciervo noted that to meet the budget without a tax increase, the Township will have to either dip further into the reserve or make cuts, but he agreed there is not much room for cuts.

Mr. Benchener said that looking at the budget, he sees items that to him do not seem essential, noting, as an example, the amount budgeted for printing and advertising for Park and Recreation. He would ask that department heads explain further why these budgeted items are necessary or look for ways to reduce or eliminate them.

Dr. Ciervo said that the next step in the budget process is for the Board to review what has been presented and ask questions about items they would like additional information on. This is what has been done effectively in the past. He noted for example, that when Newtown’s First Night became a “for profit” undertaking the Township removed its contribution from the budget.

Mr. Calabro said that this has been an effective method of review in the past. Each Board member has had some questions or concerns that have been discussed, and then, if the Board is in agreement, adjustments have been made.

Mr. Gallagher agreed with Mr. Calabro, noting that the budgeting is a year long process. The Board must ask its questions and evaluate the answers, learning the meaning of the various line items before making any reductions.

Mr. Czajkowski said that if salaries and benefits are removed, this budget is lower than in previous years. Discretionary spending is lower than in the past and Newtown Township’s taxes are the lowest of the developed communities in the County.

Dr. Ciervo noted a 6.7% increase in salaries. He asked whether a freeze in salaries has been considered.

Mrs. Gibbs said she could provide more detailed information to the Board on salaries. Some increases are because of the addition of new police officers; salary increases are smaller than is customary.

Mr. Benchener said that he would like a report which would illustrate any variances in the budget for 2008, 2009 and comparison of 2009 to 2010.

Mr. Gallagher said he has that information and could easily generate such reports.

Mr. Benchener said that the process should be changed to a spending stream structure with each department being given a total amount to work with and prioritize spending accordingly.

Dr. Ciervo explained that the budget form is dictated by the State. He again urged Mr. Benchener to ask his specific questions on line items of Mrs. Gibbs or of the department heads directly. He agreed that the budget does not allow for flexibility to move money from one fund to another.

Mr. Schenkman said that while prioritization is a good exercise and should be part of the budget discussion, the municipal budget does not have the same flexibility as private enterprise would have. The State requires that our budget take the form it does.

Dr. Ciervo thanked the Board, the administration, the department heads and staff for the efforts made in producing the budget.

Public Comment

Resident Jay Sensibaugh said that he had attended a Park and Recreation meeting at which Chairman Andrew Levine discussed the potential loss of revenue if the advertising budget for recreation programs were cut. It is important to consider the impact of eliminating a revenue producing expense.

The meeting adjourned at 7:40 PM.

 

Respectfully Submitted:
Mary Donaldson, Recording Secretary

 

Attest:

Joseph S. Czajkowski, Township Manager


Robert Ciervo, Chairman

Michael Gallagher, Vice-Chairman

Matthew Benchener, Secretary/Treasurer

Philip Calabro, Member

Jerry Schenkman, Member