USER FRIENDLY BUDGET

Jon and Joe Show Continued!

MORE GREAT TEAMS OF THE PAST

USER FRIENDLY BUDGET LAYOUT Narrative

UFB-1 Revenue Summary

UFB-2 Appropriation Summary

UFB-3 Structural Imbalances

UFB-4 Tax Impact & RUT

UFB-5 Tax Assessments

UFB-6 Tax Abatements

UFB-7 Personnel Costs

UFB-8 Health Benefits

UFB-9 Debt

UFB-10 Shared Services

NARRATIVE

The narrative provides:

1. A brief overview of the document and its purpose

2. An overview of the information being collected and the reason for collecting and presenting the data

UFB-1 REVENUE SUMMARY

Source:

1. Budget Document Sheets 4 thru 11

2. Budget Document Sheets 31 & 34

When dealing with utilities the only logical place for the various revenues is under Local Revenues

UFB-1 REVENUE SUMMARY

UFB-2 APPROPRIATION SUMMARYSource:

1. Budget Document Sheets 12-30

2. Utility Sheets 32 thru 36

Utilities were assigned based upon where they fit logically.

Comments:

•Headcount was an interesting exercise

•Allocated positions across various areas

UFB-2 APPROPRIATION SUMMARY

UFB-3 STRUCTURAL IMBALANCESSource:

1. Budget Document Sheet 3B(2)

This was a straight copy job from the budget document.

The debate becomes what you feel should be disclosed on this form.

UFB-3 STRUCTURAL IMBALANCES

UFB-4 TAX IMPACT & RUT

Source:

1. Tax Assessor or Tax Collector’s office, final certified tax levy from the County Board of Taxation

2. Sheet 22 of the AFS

3. Sheet 25 of the AFS

4. Sheet 26 of the AFS

Comments:

There was no provision for a Spec Dist.

UFB-4 TAX IMPACT & RUT

UFB-5 TAX IMPACT & RUT

Source:

1. Tax Assessor or Tax Collector’s office, “Tax List District Summary”

2. An alternate source would be the “Table of Aggregates” but this fails to provide the number of properties under the exempt codes

3. Tax Assessor will be the source for Tax Appeals Data

UFB-5 TAX IMPACT & RUT

UFB-6 TAX ABATEMENTS

Source:

1. Tax Assessor

UFB-6 TAX ABATEMENTS

POLL QUESTION #3

UFB-7 PERSONNEL COSTS

Source:

1. This is going to require you to analyze your data in a different way

2. I started with my totals and then backed out the data for the various categories

3. The Number of employees here is misleading as it combines the FT and PT employees

Comment:

•Pension Rates are now different

UFB-7 PERSONNEL COSTS

UFB-8 HEALTH BENEFITS

Source:

1. This is going to require you to analyze your data in a different way

2. Will be interesting to see how the data is used once all towns are up and running

UFB-8 HEALTH BENEFITS

UFB-9 DEBT

Source:

1. Annual Debt Statement

2. Sheet 1 of the AFS (Census)

3. The area in yellow is highlighted because I have BANs only and am projecting that future years will be the same as the current year.

4. The information on future years is similar to what we put on the budget advertisement, just two more years.

UFB-9 DEBT

UFB-10 SHARED SERVICES

Source:

1. Various Shared Service Agreements that your town may have

Comments:

2. I have included many that are not formal

3. Not All Shared Service Agreements require the formality of a written document (Many are done on a handshake)

UFB-10 SHARED SERVICES

GENERAL COMMENTS

1. Formatting throughout the document required some attention

2. Formulas still need some work but were workable

3. The Volunteers for the Pilot program will be providing feedback to the Division to incorporate into the final version

4. The way you capture data for your budget planning will most likely be impacted in order to present information on the user friendly budget

5. Most of the information being requested is readily available from other documents that we are already producing

QUESTIONS

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