Overview

FY _11
Revenues
Expenses

Sheet 1: FY _11
GUVSWMD FY 2011 Budget Worksheet - w/o landfill, with wmo & percapita inc. 11.9.09


















REVENUES FY'08 FY'09 FY'09 FY'10
FY'11

EXPENDITURES FY'08 FY'09 FY'09 FY'10
FY'11


Audit Budget Actual Budget
Draft


Audit Budget Actual Budget
Draft

Major Sources







Personnel





1 Member Assessments $101,123 $110,316 $110,316 $110,316
$151,685
1 Salaries $184,287 $190,609 $186,967 $196,314
$190,129
2 Waste Management Fees $159,456 $180,000 $151,326 $180,000
$207,000
2 Payroll Taxes (FICA) $14,098 $14,582 $85,246 $15,018
$14,545
3 Hartford Coupon Sales $141,145 $154,280 $173,301 $152,000
$152,000
3 BC/BS Medical Insurance $48,852 $48,291 $- $50,266
$56,139
4 Hartford Permit Sales $33,871 $36,800 $- $36,800
$46,000
4 ICMA Retirement $14,743 $15,249 $- $15,705
$15,210

Subtotal Major Sources: $435,595 $481,396 $434,943 $479,116
$556,685
5 Work Comp, Unemp, Life Insur. $3,426 $3,197 $- $3,596
$3,586










Subtotal Personnel: $265,406 $271,928 $272,213 $280,899
$279,609

Grants














5 CI Grant $75,876 $81,750 $82,567 $83,000
$83,000

Hartford Coupons & Permits





6 State Grants $18,922 $16,000 $14,377 $16,000
$16,000
6 Coupons & Related Expenses $129,237 $142,100 $166,787 $140,000
$143,500
7 USDA Rural Dev't Grant $6,135 $- $- $-
$20,000
7 Hartford Permits $34,410 $36,800 $- $36,800
$32,960

Subtotal Grants: $100,933 $97,750 $96,944 $99,000
$119,000

Subtotal Coupons & Permits: $163,647 $178,900 $166,787 $176,800
$176,460


















Special Collections/Misc.







Office & Overhead





8 Special Collections $12,510 $12,000 $- $13,500
$12,000
8 Maintenance/Utilities $5,418 $4,830 $4,868 $5,400
$6,115
9 HHW Reimbursement $3,029 $14,050 $13,060 $10,800
$10,800
9 Improvements $- $1,250 $- $1,600
$1,600
10 Bin Sales $3,385 $3,000 $2,663 $3,000
$3,000
10 Telephone & Internet $4,119 $4,109 $4,348 $4,349
$4,349
11 Ag. Rent $2,450 $2,450 $1,100 $2,450
$1,200
11 Insurances: prop., public official $6,435 $4,593 $6,960 $7,724
$7,724
12 Interest $38,170 $500 $187 $420
$120
12 Real Estate Taxes $10,628 $11,191 $11,164 $11,735
$11,992
13 Misc. $3,277 $3,450 $16,499 $1,950
$1,950
13 Office Equipment $2,100 $3,000 $2,256 $3,000
$3,000

Subtotal: $62,821 $35,450 $33,509 $32,120
$29,070
14 Office Supplies & Software $1,368 $2,300 $1,366 $2,300
$2,300









15 Postage $648 $935 $785 $685
$1,259

Contract Services







Subtotal Office & Overhead: $30,716 $32,208 $31,747 $36,793
$38,339
14 Copperas Hill, Newbury, etc. $20,653 $49,910 $505,369 $1,500
$1,500








15 Landfill Partner Reimb. $- $- $- $142,368
$20,000

Direct Expenses






Subtotal: $20,653 $49,910 $505,369 $143,868
$21,500
16 Travel, Conferences, Training $13,698 $14,130 $16,459 $16,298
$10,088









17 Books, Periodicals, Resources $568 $473 $609 $483
$483

Total Revenues: $620,002 $664,506 $1,070,765 $754,104
$726,255
18 Assn. Memberships $4,144 $3,717 $7,231 $4,319
$-









19 Audit $4,600 $4,650 $4,900 $4,900
$4,900

Per capita increased to $8.25 Waste Management Fee increased to $23
20 Legislative Services $872 $875 $1,514 $875
$875


21 Truck Maintenance $1,279 $1,000 $3,256 $1,535
$1,535



22 WMO Enforcement, Stickers $1,662 $1,350 $516 $1,700
$1,700


23 Newsletter $1,175 $1,675 $1,619 $1,200
$1,200


24 Miscellaneous $390 $200 $870 $300
$300



Subtotal Direct Expenses: $28,388 $28,070 $36,974 $31,610
$21,081





















Debt Service







27 Bond, White, and Hook $82,676 $95,394 $162,508 $168,879
$161,683



Capital Outlay $- $- $405,982 $-
$-




$82,676 $95,394 $568,490 $168,879
$161,683










Contract Services














28 Legal and Engineering $12,393 $5,000 $20,993 $12,500
$12,500



29 Treasurer $600 $600 $600 $600
$600



Subtotal Contract Services: $12,993 $5,600 $21,593 $13,100
$13,100




















Programs














30 HHW Collections $33,141 $32,175 $25,208 $32,175
$32,175









31 Special Collections $16,208 $16,700 $15,296 $16,348
$16,348









32 Compost & Recycling Bins $5,848 $3,800 $3,785 $2,400
$2,400









33 Education Programs $145 $400 $955 $400
$400









34 Advertising/Educ./Misc.. $524 $300 $488 $300
$300









35 Clean Up Fund $- $1,000 $71 $1,000
$1,000










Subtotal Programs: $55,866 $54,375 $45,803 $52,623
$52,623



























Total Expenditures $639,692 $666,475 $1,143,607 $760,704
$742,895




























FY'08 FY'09 FY'09 FY'10
FY'11










Revenues less Expenses $(19,690) $(1,969) $(72,842) $(6,600)
$(16,640)










Previous fund balance 117266 $97,576 $97,576 $24,734
$18,134










Fund Balance - Est. $97,576 $95,607 $24,734 $18,134
$1,494

Sheet 2: Revenues
1. FY 2010 PER-CAPITA ASSESSMENTS:





$151,685



Population Per Capita
Total



Bridgewater 980 $8.25
$8,085.00



Hartland 3,223 $8.25
$26,589.75



Norwich 3,544 $8.25
$29,238.00



Pomfret 979 $8.25
$8,076.75



Sharon 1,411 $8.25
$11,640.75



Strafford 1,045 $8.25
$8,621.25



Thetford 2,617 $8.25
$21,590.25



Vershire 629 $8.25
$5,189.25



West Fairlee 726 $8.25
$5,989.50



Woodstock 3,232 $8.25
$26,664.00




18,386

$151,684.50



















2. WASTE MANAGEMENT ORDINANCE FEES:





$180,000


Estimated MSW/C&D waste generation fee at $18/ton








Tons Generated






act. FY'08 9,664 at $16.50 $159,456



act. FY'09 7,862 at $18.00 $141,508



est. FY'10 10,000 at $18.00 $180,000



est. FY'11 9,000 at $23.00 $207,000





*Note: Increase of $1.50












3. HARTFORD COUPON SALES:





$152,000


Coupons sold to District residents for use at







Town of Hartford Transfer Station








Sold






act. FY'08 38,147 sold at $3.70 $141,145



act. FY'09 36,933 sold at $3.80 $140,345



est. FY'10 40,000 sold at $3.80 $152,000



est. FY'11 40,000 sold at $3.80 $152,000





*Note: Increase of $.10



4. HARTFORD PERMIT SALES:





$46,000


Permit stickers sales to users of the Hartford facility







act FY'08 2,258 sold@avg $15 $33,871



act FY'09 1,831 sold@avg $18 $32,956



est FY'10 2,300 sold@avg $20 $46,000



est FT'11 2,300 sold@avg $20 $46,000




* Note: We could add on an admin. fee as per cpns.













5. COMPLIANCE INVESTIGATOR GRANTS:





$83,000


act FY'08 $77,880






act FY'09 $82,567






est FY'10 $81,750






est FY'11 $83,000






















6. STATE GRANTS:





$16,000



ANR grants Ag Pesticides Total




act FY'08 $16,155 $2,390 $18,545




act FY'09 $13,432 $945 $14,377




est FY'10 $14,000 $2,000 $16,000




est FY'11 $14,000 $2,000 $16,000











7. U.S.D.A. RURAL DEVELOPMENT GRANT:





$20,000


act FY'08 $37,445






act FY'09 $0






est FY'10 $20,000






est FY'11 $20,000













8. SPECIAL COLLECTIONS:





$12,000




Act. '09 Est. '10 Est. '11



Electronics
$2,413 $5,000 $5,000



Scrap Metal
$2,888 $200 $200



Big Trash
$1,241 $800 $800



Tires
$902 $6,000 $6,000










9. H.H.W. REIMBURSEMENT:





$10,800




Act. '09 Est. '10 Est. '11



FLB’s/out-of-dist.
$729 $50 $800



Business/out-of-district
$6,300 $10,000 $6,000



Hartford on-going HHW

$4,000 $4,000










10. COMPOST BIN/RECYCLING BIN SALES:





$3,000




Act. '09 Est. '10 Est. '11



Sale of compost bins
$2,456 $2,000 $2,000



Sale of recycling bins
$207 $1,000 $1,000










11. AGRICULTURAL RENT





$1,200


White parcel to Lemax Farm

$1,100




Upper Field to Luce

$100




VT Compost, other income from LF prop.














12. INTEREST:





$120


Avg. monthly interest on bank account

$10











13. MISCELLANEOUS INCOME:





$1,950


VLCT Leader program ins. credit

$1,500




Telephone use reimb.

$350




Product refunds, Misc.

$100











14. CONTRACTED FEES FOR SERVICES





$1,500


Copperas Hill, Newbury, etc.














15 LANDFILL PARTNER REIMBURSEMENT





$20,000
























TOTAL REVENUE
$699,255

Sheet 3: Expenses
1 Salaries

$190,129



Personnel











Employee Basic Salary Hours Total Salary
Line Item History (Actual or Estimate)



Executive Dir. $44.99 1560 $70,184
FY'08 FY'09 FY'10

Compliance Invest. $27.28 1950 $53,196
$180,717 $186,967 $190,609

Program Dir. $22.35 1950 $43,583
Notes



Admin. Assistant $14.85 1560 $23,166
Change in personnel. 3% COLA.








Admin Assistant Position Added





TOTAL $190,129
Ex. Dir. still at 30 hrs.








Admin Assistant at 30 hrs.






















2 FICA/Payroll Taxes

$14,545



Personnel











Employee Salary Rate Total Salary
Line Item History (Actual or Estimate)



Executive Dir. $70,184 7.65% $5,369
FY'08 FY'09 FY'10

Compliance Invest. $53,196 7.65% $4,069
$13,825 $14,100 $14,309

Program Dir. $43,583 7.65% $3,334
Notes



Admin. Assistant $23,166 7.65% $1,772
FICA rates remain the same.





TOTAL $14,545


































3 CIGNA Medical Insurance

$56,139



Personnel











Employee Current Total Ee Cost GUV portion
Line Item History (Actual or Estimate)



Executive Dir. $16,085 $4,504 $11,581
FY'08 FY'09 FY'10

Compliance Invest. $13,674 $0 $13,674
$48,852 $52,477 $48,291

Program Dir. $20,871 $2,087 $18,784
Notes



Admin. Assistant $7,774 $777 $6,997
Assumes an 10% increase with CIGNA.



TOTALS $58,404 $7,368 $51,036
Ee's contribute 10% pro rata.





plus 10% $56,139
Compliance grant pays 100% for investigator.








*This is the best plan - we have








investigated other options.






















4 ICMA Retirement Plan

$15,210



Personnel











Employee Salary Rate Expense
Line Item History (Actual or Estimate)



Executive Dir. $70,184 8% $5,615
FY'08 FY'09 FY'10

Compliance Invest. $53,196 8% $4,256
$14,457 $14,957 $15,249

Program Dir. $43,583 8% $3,487
Notes



Admin. Assistant $23,166 8% $1,853
Retain contribution at 8% of sal.





TOTAL $15,210


































5A Workers Comp Insurance

$1,201



Personnel











Type of Work Payroll Rate Total Salary
Line Item History (Actual or Estimate)



Office/Clerical $190,129 0.50% $951
FY'08 FY'09 FY'10

Field $4,000 6.27% $251
$1,050 $1,239 $969



TOTAL $1,201
Notes








0.50% is for office workers








6.27% is for Prog Dir field work @ 9% of time
































5B Unemployment Comp. Tax

$352



Personnel











Gross Wages Taxable Rate Expense
Line Item History (Actual or Estimate)


1st Qtr $47,592 $31,000 1.1% $341
FY'08 FY'09 FY'10
2nd Qtr $47,592 $1,000 1.1% $11
$263 $256 $256
3rd Qtr $47,592 $0 1.1% $0
Notes


4th Qtr $47,592 $0 1.1% $0
Unemployment Compensation Tax.





TOTAL $352
Calculation based on quarterly salaries less








$8,000 per ee limit (times) contribution rate.






















5C Life/AD&D/LTD/STD Insurance

$2,032



Personnel











Employee Current/Month 3% COLA Expense
Line Item History (Actual or Estimate)



Executive Dir. $46.09 3% $570
FY'08 FY'09 FY'10

Compliance Invest. $36.54 3% $452
$2,002 $1,930 $1,972

Program Dir. $35.64 3% $441
Notes



Office Mgr./Clerk $46.14 3% $570
Added long term & short term disability in 06



TOTALS $164.41
$2,032


































6 Hartford Coupons

$143,500



Hartford Coupons/Permits












Est. Purchases Cost Per Expense
Line Item History (Actual or Estimate)




41,000 $3.50 $143,500
FY'08 FY'09 FY'10






$145,727 $129,237 $142,100






Notes








7/1/07 cost went to $3.40








7/1/09 cost went to $3.50
































7 Hartford Permits

$32,960



Hartford Coupons/Permits






Line Item History (Actual or Estimate)




Est. Purchases Cost Per* Expense
FY'08 FY'09 FY'10


1,648 $20.00 $32,960
$31,638 $34,410 $36,800



see note

Notes








8/1/02 Hartford instituted a charge of $15








7/1/06 $17; 7/07 $18 7/08 $18 7/09 $20








*Cost per accounts for $20 and $14 sales






















8 Maintenance/Utilities

$6,115



Office & Overhead














Expense
Line Item History (Actual or Estimate)





Electricity $1,515
FY'08 FY'09 FY'10



Fuel Oil $2,100
$4,737 $5,418 $4,830



Mowing $1,600
Notes





Trash, etc. $200







Snowplowing $700







TOTAL $6,115






















































9 Improvements

$1,600



Office & Overhead














Expense
Line Item History (Actual or Estimate)





Bldg. Repairs $1,000
FY'08 FY'09 FY'10



Driveway $600
$535 $0 $1,250



TOTAL $1,600
Notes








2005 furnace








2006 driveway upgrade








07/09 Chimney Repaired






















10 Telephone & Internet

$4,349



Office & Overhead













Avg Monthly Expense






Telephone $185 $2,220
Line Item History (Actual or Estimate)




Phone Cards $12.50 $150
FY'08 FY'09 FY'10


Comp. Inv. Cell $55 $660
$4,016 $4,119 $4,109


Wild Blue Broadband $80 $960
Notes




SoVerNet email $22 $264
Assumes no switch to Comcast




ValleyNet web domain hosting $7.92 $95







TOTAL $4,349


































11 Insurances

$7,724



Office & Overhead














Current Costs
Line Item History (Actual or Estimate)



VLCT
Property & Casualty,

FY'08 FY'09 FY'10



Employment Practices,

$4,195 $6,435 $4,593



and Public Officials $7,257
Notes





Faithful Performance Bond (officers) $100
Assumes a 5% increase





TOTAL $7,357
Prop. valuation increased from $128,000





plus 5% $7,724
to $307,464 incl. barn.
































12 Real Estate Taxes

$11,992



Office & Overhead












Assessment Rate/$100 Expense
Line Item History (Actual or Estimate)



Hartland parcels $641,700 $1.72 $11,277
FY'08 FY'09 FY'10

Hartford parcel $6,800 $2.07 $144
$9,621 $10,628 $11,191



TOTAL $11,421
Notes





plus 5% $11,992

Hartland Parcel A Landfill 112 acres







Hartland Parcel B White 54 acres







Hartland Parcel C Frazer 6 acres







Hartland Parcel D Hook 3.25 ac.







Hartford Parcel A Gallo 0.5




















13 Office Equipment

$3,000



Office & Overhead














Expense
Line Item History (Actual or Estimate)





Copier Service Contract $300
FY'08 FY'09 FY'10



Copier Lease $1,200
$3,337 $2,100 $3,000



New Computer for 1 staff $1,200
Notes





Other $300







TOTAL $3,000


































14 Office Supplies & Software

$2,300



Office & Overhead














Expense
Line Item History (Actual or Estimate)





Staples $1,500
FY'08 FY'09 FY'10



Foggs 150
$2,142 $1,368 $2,300



Shaws/Co-op 250
Notes





Am. Speedy 150
Includes stationery, office supplies, toilet





Other 250
supplies, business checks, copy paper,






$2,300
hardware, coffee, etc.








Also, computer software, supplies






















15 Postage

$1,259



Office & Overhead














Expense
Line Item History (Actual or Estimate)





Postage $1,048
FY'08 FY'09 FY'10



Compliance Investigator Postage $176
$948 $648 $935



Misc. (UPS, Fed Exp.) $35
Notes





TOTAL $1,259
Using email mostly.
































16 Travel, Conferences, Training

$10,088



Direct Expenses












Act. '09 Miles Rate Expense
Line Item History (Actual or Estimate)



Personal auto use 6,051 0.55 $3,328
FY'08 FY'09 FY'10

Compl. Invest. 10,409 0.55 $5,725
$12,611 $13,698 $14,130

Compl. Invest. hotels, etc. $100
Notes





Business meals $100
Includes mileage, meals, conferences,





Conferences, seminars, training, workshops $835
and training.





TOTAL $10,088
Compliance paid by state grants.








IRS mileage rate may increase






















17 Books, Periodicals, Resources

$483



Direct Expenses











Periodicals
Newspapers

Line Item History (Actual or Estimate)



Resource Recycling $52 VT Std $35
FY'08 FY'09 FY'10

VT Env. Monitor $94 Vlly News $195
$464 $568 $473

Waste News $64 BioCycle $43
Notes



Waste Age free TOTAL $483





MSW Mgmt free







Wste Dynamics NE free




































18 Association Memberships

$0



Direct Expenses














Expense
Line Item History (Actual or Estimate)





Association of Vermont Recyclers (AVR) $2,135
FY'08 FY'09 FY'10



Northeast Resource Recovery Assn (NRRA) $1,080
$1,987 $4,144 $3,717



Int'l City/County Mgmt Assn (ICMA) $200
Notes





Solid Waste Assn of No. America (SWANA) $169







Vermont Product Stewardship Council








VT League of Cities & Towns (VLCT) $560







TOTAL $4,144












































19 Audit

$4,900



Direct Expenses














Expense
Line Item History (Actual or Estimate)





Fothergill Segale & Valley $4,900
FY'08 FY'09 FY'10






$4,500 $4,500 $4,900






























20 Legislative Services

$875



Direct Expenses














Expense
Line Item History (Actual or Estimate)





GUV share of SWDMA costs $875
FY'08 FY'09 FY'10






$872 $872 $875






Notes








GUV pays 3% of costs for statewide








compliance audit and legis. services.






















21 Truck Maintenance

$1,535



Direct Expenses














Expense
Line Item History (Actual or Estimate)





VT Waste Permit $35
FY'08 FY'09 FY'10



Fuel $700
$906 $1,279 $1,000



Repairs and Parts $800
Notes





TOTAL $1,535
FY'06 purch. truck; don't intend to replace yet








Veh. insurance under Prop. & Casualty






















22 WMO Enforcement

$1,700



Direct Expenses














Expense
Line Item History (Actual or Estimate)





WMO Auditor fees (Carl Mitchell) $1,550
FY'08 FY'09 FY'10



Printing of Hauler Licenses $150
$1,186 $1,662 $1,350



TOTAL $1,700
Notes
































23 Newsletter

$1,200



Direct Expenses














Expense
Line Item History (Actual or Estimate)





Spring printing of Green Guide $900
FY'08 FY'09 FY'10



Distribution in Valley News $300
$1,426 $1,175 $1,675



TOTAL $1,200
Notes
































24 Misc. Expenses

$300



Direct Expenses














Expense
Line Item History (Actual or Estimate)





TOTAL $300
FY'08 FY'09 FY'10






$3,621 $390 $200






Notes




Cards, flowers, room rentals, filing fees,


'07-'09 ads for LF bond vote, employee hire,




property appraisals, misc. expenses


legal notices.






















27 Notes Payable

$161,421



Debt Service












Principal Interest Total
Line Item History (Actual or Estimate)



VT Bond Bank #2 $75,000 $49,910 $124,910
FY'08 FY'09 FY'10

VT Bond Bank #1 $20,000 $5,599 $25,599
$52,468 $46,429 $45,485

White $0 $0 $0
Notes



Hook $10,152 $760 $10,912
Started paying principal on VBB#1 in '06




$105,152 $56,269 $161,421
Added VBB#2 for $1.5 million








Whites paid in full FY'08






















28 Legal & Engineering Services Landfill

$12,500



Contract Services














Expense
Line Item History (Actual or Estimate)





Legal: Giuliani $2,500
FY'08 FY'09 FY'10



Engineering: Stantec, O'Leary $10,000
$25,494 $15,544 $5,000



TOTAL $12,500
Notes








bridge bond approved in FY'07


* BAN/Bridge costs separate



VAOT agreements, participation agreements


* [see Landfill enterprise budget]



with towns/districts, construction services






















29 Treasurer

$600



Contract Services














Expense
Line Item History (Actual or Estimate)





$50 per month $600
FY'08 FY'09 FY'10






$600 $600 $600






























30 HHW Collections

$32,175



Programs














Expense
Line Item History (Actual or Estimate)





Fluorescent light bulb program $2,300
FY'08 FY'09 FY'10



Propane tank recycling $200
$38,707 $33,141 $32,175



Other/supplies $1,500
Notes





Used Oil $175







GUV town HHW Day $12,000







Hartford HHW Day $12,000
FY'08 once extra




Hartford monthly HHW
$4,000
*New program: Hartford monthly HHW drop-off





TOTAL $32,175
planned in FY '09






















31 Special Collections

$16,348



Programs














Expense
Line Item History (Actual or Estimate)





Electronics $4,242
FY'08 FY'09 FY'10



Scrap Metal $1,238
$16,777 $16,208 $16,700



Big Trash $1,880
Notes





Tires $7,488







Reserve/Other $1,500
Continue modest subsidies on spec. colls.





Books and Clothing $0
as prev. yr.





TOTAL $16,348


































32 Compost & Recycling Bins

$2,400



Programs














Expense
Line Item History (Actual or Estimate)





Purchase of Compost Bins $2,000
FY'08 FY'09 FY'10



Kitchen Collectors $400
$1,550 $5,848 $3,800



TOTAL $2,400
Notes








Expect purchase of 50 compost bins








Green Cones






















33 Education Programs

$400



Programs














Expense
Line Item History (Actual or Estimate)





Educational supplies $400
FY'08 FY'09 FY'10



(home show displays, vermiculture)

$3,646 $84 $400






Notes








Exchanged consulting services for enhanced








AVR school programs.






















34 Advertising; Misc.

$300



Programs














Expense
Line Item History (Actual or Estimate)





Advertising of key special collections $200
FY'08 FY'09 FY'10



Collections supplies $100
$50 $524 $300



Legal notice for budget hearing 100







TOTAL $300
Notes






















35 Illegal Dump Cleanup

$1,000



Programs














Expense
Line Item History (Actual or Estimate)





Costs of clean up & disposal $1,000
FY'08 FY'09 FY'10






$0 $1,000 $1,000






generally reserved for emergency projects