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City of Boston
Operating Budget Fiscal Year 2000 Capital Plan Fiscal Years 2000-2004
Thomas M. Menino, Mayor
Recommended Budget ¢ Volume |
[ BOSTON PUBLIC LIBRARY] | GOVERNMENT DOCUMENTS DEPARTMENT __RECEIVED
| AUG 9 1999
City of Boston
Thomas M. Menino, Mayor
Operating Budget Fiscal Year 2000 Capital Plan Fiscal Years 2000-2004
Volume I - Overview of the Budget
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Thomas M. Menino, Mayor
Dennis A. DiMarzio, Chief Operating Officer
Edward J. Collins, Jr., Chief Financial Officer
Office of Budget Management Lisa Signori, Acting Director
Karen Ahern Connor, Deputy Director, Operating Budget
Roger McCarthy, Deputy Director, Capital Planning
Operating Budget and Capital Planning Staff
Penny Berrier Carol Brait Robinson Butterworth Lily Cai Darrell Crockett Patricia DeMarco Sheila English Barry Fadden Lynda Fraley John Hanlon Robert Howard Geoffrey Hunt James Kennedy Kristen Morris Michael Prus Marianne Regan Anthony Reppucci Victoria Tamas Mirta Velez James Williamson Franklin Wong
Systems Administrator Gerard Rufo
Central Office Staff Deborah DeLeo Renee Fontes
Lilianna Guzman Jacquelyn Murphy
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Table of Contents Volume I - Overview of the Budget
Letter of Transmittal: Thomas M. Menino, Mayor Executive Summary
Summary Budget
City Council Orders
Revenue Estimates and Analysis
Innovations in Education
FYOO Budget and Performance Goals Process Financial Management of the City
Capital Planning
Statutes and Ordinances Governing Boston’s Operating and Capital Budgets Boston’s People and Economy
Budget Organization and Glossary of Terms
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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, 1998
fe Mri, Siffin Ee
Executive Director
President
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Technical Note
The City of Boston combined FY00 Operating Budget and FY00-FY04 Capital Plan was published electronically using Corel Ventura 8.0, a professional page layout and document composition system. Graphics were generated using Lotus Freelance Graphics. Hyperion Pillar 4.0, 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. Technical development and support was provided by MicroData Corp.
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CITY OF BOSTON * MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999 TO THE CITY COUNCIL
Dear Councilors:
I transmit herewith my Recommended Budget for Fiscal Year 2000 for the City of Boston and County of Suffolk. The Recommended Operating Budget totaling $1.6 billion is 5.3 percent greater than the Fiscal Year 1999 Adopted Budget and would represent the City’s 15th balanced budget in a row.
We operate in prosperous times, and the health of Boston’s economy is strong. In spite of minimal growth in state aid allocated to Boston in the Governor’s Fiscal Year 2000 Budget, Boston’s robust economy allows the City to meet its basic needs.
This budget continues my commitment to the two priorities at the top of the City’s agenda, education and the quality of life in Boston’s neighborhoods.
In the Fiscal Year 2000 Operating Budget, 38 percent of the City’s new revenue has been allocated to education. This will keep the City on course to attain additional improvements in school performance and student achievement envisioned in our five-year plan of reform, “Focus on Children.” The Five Year Capital Plan puts the City on a path to start five new schools. It authorizes a design and programming study for a new K-8 school in Orchard Park. It also authorizes a school siting study for four additional schools in Boston. Outside the classroom, the City provides additional resources to expand after-school learning opportunities, academic support, recreation, arts and cultural activities.
The Fiscal Year 2000 Operating Budget and Five Year Capital Plan also make significant new investments in residential areas of the City. This year’s Five Year Capital Plan launches “Pave the Way 2000,” a new two year Capital program of street resurfacing and sidewalk repairs throughout Boston. I continue to direct resources towards improvement and maintenance of parks, libraries, schools, community centers, police and fire stations, and neighborhood business districts. With your approval, the City will also take an unprecedented step to create more affordable housing by earmarking proceeds from the sale of the old Berkley Street police headquarters for housing initiatives.
This budget is the result of a review of existing expenditures and new program needs and provides the best allocation of 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 2000 Operating Budget and the Five Year Capital Plan for FY00 to FY04.
Sincerely,
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Thomas M. Menino Mayor of Boston
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Executive Summary
INTRODUCTION FYOO Sources of Increased Revenue As we look to the future, the 21" Century presents
opportunities as well as challenges for the City of Millions of Dollars Boston. The Fiscal Year 2000 (FY00) Recommended S00 ee Operating Budget and Five Year Capital Plan provide
the blueprint necessary to continue Boston's prog- $50 — ress in recent years. The keys to that continued suc-
cess are quality education, vibrant neighborhoods, $40
and a strong economy.
$30 — —_—_——— The Recommended Operating Budget for FY00 total-
ing $1.6 billion is 5.3 percent or $81.3 million greater as EL CRE IT aA than the FY99 Adopted Budget. It represents the 15" consecutive balanced budget for the City of Boston.
$10 = eee ti For the second year in a row, the City’s Five Year ‘ i
Capital Plan has been consolidated with the Operat- $0
ing Budget to present a complete picture of the City’s nee eee
resources and strategic financial plan. This year’s Net Levy State Aid Excises Capital Plan, which totals $1.4 billion, includes $70.4 Fines Lic. & Perm. Other million in new FY00 authorizations for 83 projects
across every neighborhood of the City. Figure 1
SUMMARY OF ADDITIONAL RESOURCES
A 5.3 percent increase for the FY00 Recommended
Operating Budget represents $81.3 million in addi- FY00 Allocation of Increased Revenue tional funds. More than 50 percent of the revenue in-
crease comes from the City’s largest revenue source, Millions of Dollars the property tax levy. This year, the City of Boston oan Oe ae on] saw a negligible increase (1.4 percent) in state aid $35 z n 2 : allocated to Boston in the Governor’s FY00 budget. With state aid and net property tax levy making up $30.7 7 r approximately 80 percent of the City’s revenues, the $25 — i a City was challenged to meet its needs within avail- $20 ,
able resources. (Figure 1).
The available revenue growth provides the basis for $15 — wa RNIad? planning FY00 appropriations and fixed costs to $10 i ie maintain a balanced budget. The Recommended
Budget allocates 38 percent or $30.9 million of the $5 S revenue increase to Schools. Other categories of ex- $0 aM
penditures increase as follows: city departments $31 7 iad million or 4.8 percent; Public Health Commission ($5) :
$4 6 milli 871 anid fixed costs $17°7 mi Schools Fixed Costs Public Health
24.6 million or 8.7 percent; and fixed costs $17.7 mil- City Depts Public Safety Other lion or 6.3 percent. (Figure 2).
A detailed discussion of the City’s revenues and ex- penditures can be found in the Summary Budget chapter.
Figure 2
FACES OF THE FUTURE
The best indicator of a City’s future strength is its children. Quality schools, development opportunities for our youth, and the health of the City’s residents are pivotal to the future of Boston’s community.
Quality Education
Education continues to top the City’s agenda, with 38 percent of the Recommended Budget increase being invested in our schools. FY00’s investment continues the City’s commitment to “Focus on Children,” a five- year plan of reform. The City’s reform efforts have heightened the awareness of performance at our Ci- ty’s schools and have established goals for the future.
This year’s Five Year Capital Plan calls for the siting of five new schools. The Mayor’s 1999 State of the City address stressed the importance of bringing neighbor- hoods together around schools. The Five Year Capital Plan includes a new authorization for the design and programming study for a new K-8 school in Orchard Park, as well as school siting for four additional schools.
In the FY00 Recommended Budget, funding is dedi- cated to the implementation of a Comprehensive Lit- eracy and Math Initiative to provide all students with the tools necessary to meet the more rigorous aca- demic standards established by the Boston School Committee. Other initiatives funded in the FY00 Rec- ommended Budget include an increased bus monitor service focused on the City’s youngest student popula- tion; enhanced arts programs; Grade 2 class size re- duction; the purchase of replacement textbooks for Social Sciences in Grades 9 and 10; and an increase for Advanced Work Classes.
Boston was the first major urban public school district to have every school connected to the Internet and as such has been recognized as a true leader for its school technology initiative. The City continues to in- vest in school technology through both the Capital Plan and the Operating Budget, including an addi- tional $13.3 million in authorization for technology and wiring upgrades. By the end of FY00, more than 30 schools will have every classroom connected to the Internet and the student to computer ratio will be re- duced to 8:1.
A full review of goals, accomplishments, and finances of the Boston Public Schools can be found in the Edu- cation Chapter.
In last year’s budget, the City established the “Boston 2:00 to 6:00” Initiative to provide children with new
learning opportunities after school. In its first year, the program has proven to be an important resource for children and families in Boston. The FY00 Recom- mended Budget expands “Boston 2:00 to 6:00” in two ways: 1) by fully funding the cost to keep 20 addi- tional school-based sites open, and 2) by piloting a grant program of $250,000 that will leverage new re- sources and fund model after-school programs. The second year of the “Boston 2:00 to 6:00” initiative in FY(00 will focus on reinforcing the school curriculum and quality control.
BOSTON — ONE OF THE MOST LIVABLE CITIES IN AMERICA
th
As the 20° Century draws to a close, it is clear that Boston’s neighborhoods have made tremendous strides. The FY00 Budget and Capital Plan provide continued funding for the tools necessary to enhance the City’s neighborhoods for all residents.
Housing
A clear sign of the stability of Boston neighborhoods is the strength of the City’s housing market. The strong demand for housing in Boston, however, challenges the City to place additional emphasis on increasing the supply.
“Housing 2000,” one of the City’s new FY00 initiatives, will substantially increase the budget for improving housing by allocating to it the proceeds from the sale of the old Berkley Street police headquarters. “Hous- ing 2000” will commit $10 million of the City’s re- sources to the production of housing. Combining City funds with federal and state housing resources, Bos- ton will double the annual production of housing units from 1,000 to 2,000.
Neighborhood Development
This year’s Five Year Capital Plan launches “Pave the Way 2000,” a new, extraordinary two-year program of street resurfacing and sidewalk repairs that will en- hance every neighborhood of the City. Through this program, the City will invest an additional $7.5 million per year for the next two fiscal years to improve the condition of neighborhood streets. This represents an investment that is above and beyond the annual in- vestment of approximately $5.7 million for routine street and sidewalk repairs.
To improve the quality of Boston’s neighborhoods, an additional $100,000 of increased funding to be used for vacant lot cleanup will allow the City to be proac-
tive rather than reactive to citizen complaints. The FY00 Recommended Budget also increases the staff- ing for Code Enforcement to further protect the liv- ability of Boston’s neighborhoods.
The Department of Neighborhood Developments (DND) budget includes seed money for additional
housing initiatives at $50,000 each — a Boston Travel-
ing Home Center and a “Homebuyer Beware” Cam- paign. Both initiatives are designed to disseminate
quality information about available programs and the
housing market to current and potential new City residents.
DND’s budget also provides $125,000 for this year’s “Boston: It's All Right Here” campaign. The focus of the FY00 effort will be to promote greater awareness
of Boston's “streetcar suburb” neighborhoods, includ-
ing sections of Dorchester, Mattapan, Hyde Park, Roslindale, and West Roxbury.
The Inspectional Services Department (ISD) auto- mation project, funded through the City’s Capital
Plan, will automate every function within the depart-
ment, in particular the building permit and inspec- tion processes. ISD is a key City department involved with housing. ISD issues 35,000 building
permits and conducts over 170,000 inspections annu-
ally, most of which is currently done using paper- based systems. This investment will go a long way to help streamline these processes resulting in better customer service.
Parks & Recreation
An integral part of neighborhood vitality is the qual- ity of the parks and recreation system available to the community. The FY00 Budget and Five Year Capital Plan continues to enhance the City’s recrea- tion programs as well as the City’s parks and fields.
In FY00, the Parks & Recreation Department will ex-
pand sports camps at East Boston and White Sta- dium from 5 to 7 weeks; increase the number of children served in tennis programs and in the Ja- maica Pond Sailing program; and add new programs for volleyball, track and field, as well as in-line skat- ing and hockey in under-served neighborhoods.
During FY00, the Parks Department will refurbish 30 additional baseball diamonds with red clay, following
through on the Mayor’s commitment to upgrade all ball fields within four years. In addition to improv- ing the City’s baseball fields, this year’s Capital Plan provides new authorizations for twenty-five new park projects throughout the City.
For example, the city is requesting $3.5 million in new authorization to significantly redevelop Chris- topher Columbus (Waterfront) Park, located in Boston's North End district. For several decades, this park has served as the primary open space recreation location along Boston’s waterfront. Al- though a regional city park, the park is very impor- tant to the North End and downtown residents. Also included in this plan is a $1 million authoriza- tion for the Children’s Wharf Boardwalk Enhance- ment project, which will rebuild the harborwalk on Fort Point Channel adjacent to the Children’s Mu- seum. Both of these new projects will bring the City closer to the realization of Boston’s “Harbor- walk.”
During FY00, the City will also be involved in a col- laborative effort with the town of Brookline, the Commonwealth of Massachusetts, and the Federal government to secure the necessary funding to dredge the Muddy River thereby restoring the natural beauty of the Emerald Necklace. A com- plete list of these new parks projects can be found in Volume III under the Parks Department’s Capi- tal Budget.
The City continues to transform city buildings into community assets. The Five Year Capital Plan in- cludes new authorizations for investments at the Nazzaro Community Center, and a second tennis structure at a site to be determined. Capital ex- penditures are also planned for many significant Community Centers’ projects including: Black- stone Community Center; Vine Street Community Center; and Harborside Skate Park, the first out- door skate park, in East Boston.
Public Safety
With crime in Boston falling to the lowest level in 30 years, the sense of security in the City’s neigh- borhoods is markedly on the rise. Community po- licing continues to prevent crime and contribute to residents’ well-being. This year’s Five Year Capital Plan includes a new authorization for the site as- sessment and programming for the construction of a new neighborhood police station in Charlestown. In the South End, construction on the City’s Dis- trict 4 Police Station is expected to begin by the fall of 1999.
The FY00 Recommended Budget provides funding for the annualized cost of sixty new police officers to be hired in May 1999 to offset expected attrition.
Also included are new positions to staff the state of the art crime lab at the new Police Headquarters.
The Fire Department maintains a complement of sup- pression and prevention staff that balances the de- cline in fires against the changing nature of emergency responses. The FY00 Recommended Budget funds two classes, totaling fifty new firefight- ers to offset attrition. Funding is also provided to re- place air bottles, continue the overhead door replacement program at stations, and interior im- provements at Fire Alarm.
PROMOTING HEALTH
The health of a City’s population is an important indi- cator of a City’s success. Promoting the health of the citizens of all ages is a task shared among different City departments, the health care industry and health advocates all striving to make Boston a leader in the nation for health care.
The Boston Public Health Commission continues to fulfill its mission to preserve, protect, and promote the health of the people of Boston. Cancer Prevention and Control, Childhood Development, Adolescent Health, Domestic and Other Violence Prevention, En- vironmental Health, AIDS, and Substance Abuse con- tinue to be priorities for FY00. The Boston Public Health Commission’s budget for FY00 is $57.5 million, which is $4.6 million greater than the FY99 adopted budget.
The FY00 budget funds initiatives critical to the Bos- ton Public Health Commission’s mission including:
Childhood Development
“Improving Birth Outcomes” is a new program in the FY00 budget ($100,000). In order to decrease infant mortality rates in Boston, the program will promote the importance of pre-conceptual care, as well as es- tablish Boston FirstLink, a newborn screening and community referral system. Boston FirstLink will identify newborns and their families with conditions that can contribute to poor health and development and link them to the appropriate health care and fam- ily support.
During FY00, the Family Health Van will be fully op- erational. The Family Health Van will complement ef- forts to improve and protect the health of Boston residents by offering a range of public health services on a mobile van that will travel to all neighborhoods in the city. The Family Health Van will be a shining
4 Ee Xt o8 Cerumt Gi v -e Sou
example of a successful collaboration with cormmunity health centers, hospitals and human service agencies.
Cancer Prevention and Control
This budget reflects a continued commitment to a comprehensive plan for preventing, detecting and treating cancer. Through its newly formed Office of Cancer Prevention and Control, the Boston Public Health Commission will implement additional cancer awareness Campaigns during this fiscal year. Further- more, the Mammography Van will be fully operational in FY00.
Environmental Health
To address increasing instances of respiratory ill- nesses in Boston, a new Office of Asthma Prevention and Control has been funded through a reorganiza- tion. This reorganization will help the Commission’s capacity to analyze environmental-related disease health indicators.
Domestic and Other Violence Prevention
Domestic Violence Prevention continues to be a focus for the Boston Public Health Commission. The Com- mission is in the process of developing a handgun con- trol program that will target the gun industry for producing dangerous products and educate residents about preventing gun-related violence and injuries.
Substance Abuse
Substance abuse is one of the most frequent causes of hospitalization among Boston residents, affecting all population groups, including the most vulnerable in the City. The City’s Five Year Capital plan funds a $1 million renovation of a building on Long Island to house Marathon House, a valuable program targeted to serve this vulnerable population.
BOSTON’S ECONOMY IN A SNAPSHOT
Economic trends for Boston continue to be positive.
The positive nature of the City’s economy is best char- acterized by increasing employment, declining unem- ployment rates, as well as a strong real estate market.
Last year, the financial markets expressed an in- creased level of confidence in Boston’s fiscal health by upgrading the City’s bond rating to the AA category. The factors that contributed to this success are the City’s dominant role in the New England Economy, the City’s established track record of effective financial
mmary
management and the City’s continued conservative debt management and capital planning.
Seaport District - An Economic Engine
The Boston Redevelopment Authority (BRA) re- cently released the new Seaport Development Plan which describes the development of the over 1,000 acre South Boston waterfront area for a balance of interests. The Boston Convention and Exhibition Center (BCEC) is the keystone of the Seaport devel- opment, expected to attract thousands of new visi- tors and millions of new dollars into Massachusetts each year, and to serve as a catalyst for the develop- ment of new hotels in the area. The Seaport District will be a destination not just for workers, but also for residents, and visitors. Areas have been identified for new cultural facilities, parks, and gateways to Boston Harbor and the Islands. Residential charac- ter will be an essential ingredient in the Seaport Dis- trict.
The need for the BCEC was thoroughly documented prior to the state legislature enacting the Convention Center Act in 1997. A further report in 1997, which provided the analytic support for the 1997 Conven- tion Center Act, further reinforced this conclusion.
The potential for positive economic impact is the pri- mary rationale for public involvement in the BCEC project. Convention and exhibition centers establish destinations for visitors from outside the Common- wealth who spend significant amounts of money dur- ing shows and meetings. (Figure 3).
The direct economic returns in terms of spending and jobs, go to hotels, airlines, retail stores, restau- rants, entertainment establishments, taxicab compa- nies and other related industries. The City and the Commonwealth have an interest in promoting growth and stability within these industries.
The BCEC is a $700 million investment — only the “Big Dig” exceeds this project in the history of the City of Boston. The City is financially responsible for $157.8 million for site acquisition and preparation, which will be carried out by the BRA. A fundamental assumption by the City is that its current revenue base will not be utilized to fund the BCEC. Results to date show that BCEC supporting revenues com- pare favorably with the estimates in the financial plan submitted to City Council. The two largest sup- porting revenue sources, hotel excise from new ho- tels and the sale of hackney carriage licenses, through the first three-quarters of FY99, exceeded estimates for FY99.The state, through the Massachu-
setts Convention Center Authority (MCCA), is fi- nancially responsible for the construction phase of the project. A fuller overview of the BCEC project and its financial implications can be found in the Capital Planning chapter.
At this time, the site acquisition for the BCEC is well underway. Around the beginning of FY00, the site is expected to be fully acquired by the BRA. Tenant relocation, demolition of existing buildings, and the “hand-off” of the site to the MCCA will fol- low the site acquisition in stages. The MCCA is gearing up for the construction phase of the proj- ect. An architect has been hired, and the process of hiring a construction manager is underway. The facility is expected to be open in 2003.
Summary of BCEC Economic Benefits
© The proposed BCEC is projected to generate $271.4 million per year in direct spending in Bos- ton.
© Delegate spending of approximately $342 per day creates new job opportunities and tax revenues.
© 6,481 new jobs will be created throughout the Commonwealth, with 5,942 of those jobs in Greater Boston. An additional 4,253 indirect and induced jobs will be created in the Common- wealth, with 3,701 of those within Greater Boston.
© During the five-year design and construction pe- riod, 3,570 construction jobs will be enhanced by the construction of the BCEC.
© The hospitality industry is the primary beneficiary of the economic benefits that conventions and ex- hibitions bring to the Commonwealth.
@ The total annual statewide tax impact of the BCEC is $45.4 million from which Boston will de- rive 17 percent of the fiscal benefit.
Figure 3
MEETING THE CHALLENGES OF TODAY, TOMORROW, AND THE 21" CENTURY
The City is proud of its contributions to improving the quality of life and education, as well as the strength of Boston’s economy. While the City is proud of its accomplishments, it also recognizes that the City’s history is one of continual change, improvement and adaptation to the emerging needs of Boston’s citizens and our economy.
Many of the City’s departments find themselves en- cumbered with structures and systems aimed at the demands of earlier times. In some instances,
services as diverse as education, recreation, and tech- nology, are provided through overlapping efforts in various City departments and programs. During the budget process, Mayor Menino scrutinized how City government resources could be better applied to im-
prove services. There was evidence during the budget
process that better coordination of some crosscutting city programs may improve service delivery to the tax- payers. In response to these overlapping efforts, dur- ing FY00 the City will engage evaluation teams to review service delivery systems across City depart- ments.
Service areas discussed for further study include:
® Construction Management and Facility Repair;
@ Purchasing;
@ After School Programming;
© Alternative and Adult Education Programming; and © Recreation Programming.
Initiatives to Help Meet Next Century Challenges
Key initiatives have been implemented that directly improve the effectiveness and efficiency of City services. The following is a partial list of initiatives completed: 1) established the Taxpayer Referral and Assistance Center during FY99 to provide one-stop as- sessment and payment information to taxpayers; 2) transferred the maintenance responsibility for large high school athletic fields from the Schools Depart- ment to the Parks Department to take advantage of the Parks Department’s grounds maintenance exper- tise; and 3) realigned all business development serv- ices under one Business Services Division within the Department of Neighborhood Development. In addi- tion, Mayor Menino has appointed a special commit- tee to review the operations of the Boston Fire Department, focusing on issues of hiring practices, in- juries, and deployment of firefighters.
Administrative departments are also working to help meet the challenges of the next century. In the FY00 Recommended Budget, Mayor Menino is funding a new Grants Administration Program in the Office of Intergovernmental Relations to maximize the City’s access to external funding from state, federal and pri- vate sources by coordinating grant development and
administration. In addition, the new Boston Adminis-
trative Information System (BAIS) is well underway with the first phases expected to be implemented at the beginning of FY00. By replacing existing financial and human resource applications, BAIS will signifi- cantly improve coordination and efficiency citywide
by eliminating duplication of effort and enhancing the quality of information available to decisionmakers.
The City is also working diligently to address the po- tential problem known as the Year 2000 problem or Y2K. The Y2K problem is rooted in the way dates are recorded and computed in many computer systems. System or application programs that use dates to per- form calculations, comparisons, or sorting may gener- ate incorrect results when working with years after 1999. The City began addressing the Y2K issue in 1995. The City’s Management and Information Serv- ices (MIS) Department is responsible for coordinat- ing the citywide Y2K compliance plan. All mission critical and life-safety systems will be brought into compliance by the beginning of FY00. As a safeguard, the development of a comprehensive contingency plan is underway to address the problems that may arise due to non-compliant systems, embedded proc- essors or external dependencies.
BUDGET DOCUMENT STRUCTURE
The Recommended Operating Budget for FY00 and Five Year Capital Plan for FY00-04 is presented in three volumes.
Volume | provides an overview of the City’s financial position and policy direction.
Volumes I] and III, which are organized by cabinet, present the budget detail for each department’s oper- ating budget and capital authorization requests. Re- fer to the chapter on Budget Organization and Glossary for an illustration of the City’s Organization chart.
The City’s Recommended Operating Budget is built at the program level for each department, which is the basis for budget planning. However, line iter detail is only provided in this budget document at the depart- ment level. Program line item detail is available upon request.
In addition to line item expenditures, Volumes II and III provide a mission statement, key objectives, as well as past and promised performance levels for each department. For those departments with capital proj- ects, a project profile is provided for every capital project, which 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.
Summ
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Summary Budget
Overview
The recommended FY00 budget of $1.605 billion rep- resents an $81.3 million 5.3% increase over the FY99 budget. Included in the budget is $1.0 million in non-recurring revenue and expenditures. This Sum- mary Budget section lays out the FY00 recommended 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. Finally, a projection of the major FY01 budget categories will provide an informa- tive look ahead.
More than half of the City’s $81.8 million revenue in- crease for FY00 comes from its largest revenue source, the property tax levy. This revenue growth provides the basis for planning FY00 appropriations and fixed costs to maintain a balanced budget. Se- lected FY00 budgeted revenues compare with FY99 budgeted revenues as follows: the property tax levy (without the overlay reserve) increases $39.0 million or 4.8%; excises increase $5.6 million or 8.2%; fines in- crease $10.8 million or 22.0%; payments in lieu of taxes decrease $5.8 million or 22.7%; licenses and per- mits increase $6.1 million or 40.4%; state aid increases $6.2 million or 1.4%. (Figure 1.)
On the expenditure side of the budget, total depart- mental appropriations, including $1.0 million in non- recurring expenditures, increase by $63.6 million or 5.1% and fixed costs increase by $17.7 million or 6.3%. Selected budgeted FY00 departmental expenditures compare with budgeted FY99 expenditures as follows: city departments increase $31.0 million or 4.8%; the Boston Public Health Commission increases $4.6 mil- lion or 8.7%; county departments decrease $3.7 mil- lion or 44.5%; the School Department increases $30.9 million or 5.7%. Budgeted FY00 fixed costs compare with actual FY99 fixed costs as follows: pensions in- crease $8.3 million or 6.9%; debt service increases $7.8 million or 8.3%; state assessments increase $1.6 million or 2.5%. (Figure 2.)
Summary Bow id gi eo t
TEACHERS PENSIONS 2.3% NET PROPERTY, TAX LEVY STATE 51.4% AID 28.5% IS FINES 3.7% OTHER EXCISES = REVENUE 4.6% 9.4%
FY00 Estimated Revenue
Numbers may not add to 100% due to rounding
Figure 1
PUBLIC HEALTH
COMMISSION OTHER 3.6% CITY
0.4% DEPARTMENTS 41.7%
SCHOOL DEPARTMENT DEBT 35.8% SERVICE 0, STATE Ie PENSIONS ASSESSMENTS 8.0% 4.2%
FY00 Estimated Expenditures
Numbers may not add to 100% due to rounding
Figure 2
REVENUES Property Tax Levy Overlay Reserve Excises Fines Interest on Investments Payments In Lieu Of Taxes Urban Redevelopment Chapter 121A Misc. Department Revenue Licenses and Permits Penalties & Interest Available Funds State Aid Teachers Pension Reimbursement
Total Recurrmg Revenue Non-Recurring Revenue
Total Revenues
EXPENDITURES City Departments Public Health Commission County School Department Reserve for Collective Bargainng
Total Appropriations Pensions
Debt Service
State Assessments Reserve
Total Fixed Costs
Total Expenditures
BUDGET S UMMARY (Dollars in Millions) FY97 FY98 FY99 FY00 Actual Actual Budget Budget 748.99 782.44 819.30 858.28 (38.03) (50.57) (42.71) (33.01) 62.15/ el eAW 68.80 74.42 48.96 46.29 49.07 59.88 16.76 16.71 15.30 18.00 18.20 (Rte We 05265 19.82 33.99 36.61 32.89 34.36 39.63 35.84 33.60 34.26 17.40 23.42 15.18 2 esl 8.83 9.55 9.15 10.20 9.20 9.20 9.49 11.64 380.21 414.74 451.04 457.19 34.86 A525 35.00 37.50 1.38115 1,446.22 Loo 2 eh 1,603.85 0.00 0.00 1.78 1.00 jy Seb eal Bs} 1,446.22 RO oso 2 1,604.85 581.66 603.10 638.66 669.63 60.89 66.68 52.84 57.47 8.08 8.69 8.43 4.68 475.61 507-17 543.06 573.94 11.00 0.69 0.95 1.82 LeisHe2 3 1,186.33 1,243.95 1,307.54 99.74 104.85 120.25 128.53 79.01 83.43 93.71 101.52 62.46 64.19 65.61 O7.20 0.00 0.00 0.00 0.00 241.21 252.46 279.57 297.30 1,378.45 1,438.79 e523 Z 1,604.85 2.10 7.43 0.00 0.00
Surplus (Deficit)
CITY OF BOS TON
Numbers may not add due to rounding
So mm: om Beer vy
Bau eG age a at
Revenue
Consistent revenue growth has allowed the City to record 13consecutive operating budget surpluses through FY98. Strong revenue growth in FY99 has again put the City in a position to show another sur- plus. (Figure 3.)
Millions of Dollars M2 =>
$10 ——
89 '90 '91 '92 '93 '94 '95 96 ‘97 ‘98
Surpluses FY89 - FY98
$8 —
$0 -
Figure 3
The FY00 recommended budget is balanced on the fol- lowing revenue projections.
Property Tax Levy
A detailed discussion of the property tax levy is pro- vided 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 de- pendable source of major revenue growth during the past fifteen years. The increases were steady and con- sistent from FY85 to FY98, ranging from $28 million to $41 million. However, because of the increasing prop- erty tax levy base, the $29.9 million increase in FY85 represented an 8.9% increase, while the $39.0 million increase in FY00 represents 4.8% growth. Property tax levy growth is fundamental to the financial health of the City since it provides over half of all City revenue in FY00.
Proposition 2 1/2 has been the overwhelming factor affecting the City’s property tax levy since being passed 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
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no more than a 2.5% increase over the prior year’s to- tal levy with certain provisions for new growth and construction. 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 Bos- ton, 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%. the levy has also been positively impacted by taxable
During these same years,
new value. Taxable new value is budgeted at $18.5 million in FY00. The combined effect of the allowable 2.5% increase and the taxable new value is an average annual levy increase from FY97 through FY99 of $33.3 million or 4.4%, and a projected increase in FY00 of $39.0 million or 4.8%. The property tax levy totaled $749.0 million in FY97, $782.4 million in FY98, and $819.3 million in FY99. The property tax levy is esti- mated at $858.3 million in FY00.
Property values in Boston have been rising steadily. During FY98, the City conducted the sixth parcel- specific revaluation that established values as of January 1, 1997 at $33.8 billion, an increase of 9.0% over the prior year. This was followed by a market in- dexed assessment in FY99 that established values as of January 1, 1998 and showed a 6.8% increase to $36.1 billion. (Figure 4.)
Billions of Dollars $50 = SSS ——
$40 —
$30 — rena: ' $20 . § $10 $0 | a '90 '91 '92 '93 '94 '95 '96 '97 '98 ‘99
Total Assessed Property Value FY90 - FY99
Figure 4
Excises
The Commonwealth imposes an excise on the regis- tration of motor vehicles, the proceeds of which are received by the municipality of residence of the regis-
tered owner of each vehicle. 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 and consumer confi- dence increased over the past few years, more people returned to the market for new cars. Motor vehicle excise revenue totaled $30.3 million in FY97 and $32.3 million in FY98. The City expects motor vehicle ex- cise revenue to slightly exceed the midyear budget es- timate of $33.5 million in FY99 and climb to $36.3 million in FY00.
The local room occupancy excise amounts to 4% of the total amount of rent for each hotel or motel room occupancy (in addition to the state excise). Boston’s occupancy and average room rates are among the highest in the country and the most recent data on tourism continues to show an increasing number of visitors coming to Boston. The growth of this revenue source tends to mirror the economy. As the economy has grown stronger over the last few years, room occu- pancy excise receipts have increased steadily. Room occupancy excise revenue totaled $19.7 million in FY97 and $21.9 million in FY98. The City’s room occupancy excise tax receipts are expected to exceed the midyear budget estimate of $22.8 million in FY99 and are projected at $23.9 million in FY00.
Room occupancy excise revenue from the significant number of new hotel rooms planned, already in con- struction, or recently constructed is earmarked to pay a significant portion of the City’s planned 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 5 cents per gallon. The City actually collected the greatest amount from this new excise in its first full year, FY87. One reason that the jet fuel excise has tended not to increase is that with jet fuel selling consistently below $1.00 per gallon, the 5 cents per gallon minimum tax has generally been the operative rate. Another underlying factor that limits jet fuel excise growth is the increased fuel effi- ciency of commercial aircraft that use Logan airport. Because fuel is such a major portion of their expendi- tures, airlines have steadily improved the fuel effi- ciency of their fleet. Since FY97, an increase in air traffic has begun to cause an increase in the sale of jet fuel. Jet-fuel excise revenue totaled $12.1 million in FY97 and $12.6 million in FY98. The City expects
this revenue source to come in significantly above the midyear projection of $12.2 million in FY99 and proj- ects $13.9 million for FY00. (Figure 5.)
Millions of Dollars $90 <=
$80 —— (ek he. 1 a ee
‘91 '92 "93 '94 '95 '96 '97 98 '99 ‘00
Excise Revenue FY91 - FY00
$70
$60
$50
$40
$30
$20
$10
$0
Figure 5
Fines
Over the last three years, the City has issued an aver- age of 1.6 million parking tickets per year and has for several years maintained a high rate of collection on these tickets. 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 get fine pay- ments from rental agencies, and systematic collection of fines for company cars. The City collected parking fine revenue of $45.3 million in FY97 and $44.2 million in FY98. Ticket issuance got off to a slow start in FY99 due to delays in hiring of enforcement officers. Therefore, parking fine revenue is expected to fall short of the midyear budget estimate of $46.7 million in FY99. The FY00 projection of $57.5 million is based upon a planned return to historical levels of enforce- ment and an increase in parking fines to adjust for in- flation since the last fine increase in FY91. Even with the increase in parking fines passed by City Council, when adjusted for inflation, parking fines have fallen 8.0% since FY91. (Figure 6.)
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. Short-term interest
u di gy ev t
Millions of Dollars ee
" Current Dollars J Constant Dollars
'91 92 93 '94 '95 '96 '97 '98 '99 ‘00 Parking Fine Revenue
Current vs. Constant Dollars FY91 - FY00
Figure 6
rates and cash balances have been very stable for the last 8 years. Interest income totaled $16.8 million in FY97, $16.7 million in FY98, and is expected to exceed the conservative midyear budget estimate of $15.3 million in FY99. Making the assumption that interest rates will rise slightly this year and cash balances will increase, the City projects interest income to be $18.0 million in FY00.
Payments In Lieu of Taxes
Payments in lieu of taxes are payments made by tax- exempt institutions located in the City such as hospi- tals, universities and cultural institutions as a volun- tary contribution for the municipal services that the City provides to them such as police, fire and snow re- moval. The Massachusetts Port Authority will provide over half of the payments in lieu of taxes revenue the City expects in FY00. Growth in payments in lieu of taxes comes from new payments in lieu of tax agree- ments, contract escalations that adjust the payments for inflation, or re-negotiation of a current contract. Recently, several non-profit entities have entered into new payments-in-lieu-of-taxes agreements with the City including the Boston Housing Authority, Dana Farber Cancer Institute, Suffolk University, and the Boston Symphony Orchestra. Payments in lieu of taxes totaled $18.2 million in FY97 and $19.5 million in FY98. When a building is sold by a tax-exempt en- tity to a taxable entity a “Section 2C” payment in lieu of tax is made for the period between the sale date and the date that the building goes on the tax rolls.
In FY99, a Section 2C payment of $5.4 million was
Summary Bou
made as a gap payment in lieu of tax on the sale of a large office building sold by a tax exempt entity. The City now expects this revenue source to come in close to the $25.6 million midyear budget estimate for FY99 and has a budget of $19.8 million for FY00.
Urban Redevelopment Chapter 121A
The Chapter 121A legislation allows local govern- ments to suspend the imposition of property taxes at their normal levels in order to encourage redevelop- ment. In recent years, the City used this mechanism to encourage development of the FleetCenter and a new Genzyme manufacturing plant in Allston. Chap- ter 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-tax for which the Com- monwealth acts as the collector and distributor. In most cases, the formula for the 121A, Section 10 ex- cise in-lieu-of-tax is $10 per $1,000 of the current fair cash value plus 5% of current gross income. In FY97 and FY98, the City received Chapter 121A, Section 10 distributions of $25.8 million and $26.2 million. In FY99 and FY00, Chapter 121A Section 10 revenues are budgeted at $24.6 million and $25.4 million respec- tively. The slight decline in this revenue source since FY97 is somewhat misleading because several 121A corporations have terminated their 121A special tax status and have returned to regular property taxation under Chapter 59. Thus, a downward trend in 121A revenue is offset by increases in the property tax levy.
In addition to the Section 10 payments collected by the Commonwealth described above, most 121A cor- porations have individual Section 6A agreements with the City that result in additional payments 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 col- lected Section 6A payments of $8.2 million in FY97. The $10.4 million collected in FY98 included a one- time $2.0 million payment to settle an overdue ac- count. The City expects FY99 Section 6A collections to be in line with the midyear budget estimate of $8.3 million and has budgeted $9.0 million in FY00.
Miscellaneous Department Revenue
This category contains twenty-three larger accounts and sixty-eight smaller accounts. The largest revenue source in this revenue category is municipal medicaid reimbursements for school health services. This fed- eral reimbursement, administered by the state, began in FY94. The City received $8.7 million in FY97 and
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$8.2 million in FY98. Municipal medicaid reimburse- ment is expected to easily exceed the conservative midyear budget estimate of $8.0 million in FY99, and is budgeted at $12.0 million in FY00. There are only three other accounts in this revenue category that are projected to exceed $2 million in FY00. Fire service fees, which have been increasing based upon a recent set of fee increases, are projected at $2.8 million. Street and sidewalk occupancy fees are projected at $3.0 million and prior year reimbursements are pro- jected at $2.1 million. In FY00, Registry of Deeds fees will no longer be City revenue as the budget for the Suffolk County Registry of Deeds will be fully funded by the Commonwealth of Massachusetts.
Licenses and Permits
The level of economic activity largely determines the level of many types of permitting and licensing done by City agencies. This category is dominated by build- ing permit revenue, from which the City received $9.2 million and $14.8 million in FY97 and FY98 respec- tively. Building permit revenue should easily exceed the conservative midyear budget estimate of $6.0 mil- lion in FY99. The City expects to receive $12.0 million in building permit revenue in FY00.
The next highest license and permit revenue is from alcoholic beverage licenses from which the City re- ceived $2.2 million in FY97 and $2.3 million in FY98. The City has a budget of $2.3 million for FY99 with a slight increase to $2.4 million expected in FY00.
Street and sidewalk permits and cable television fran- chise fees are the only other two accounts in this category that exceed a million dollars in annual reve- nue. The City has a budget of $1.3 million for street and sidewalk permits in FY00 up from the $1.1 million budgeted in FY99. These budgets follow actual reve- nue of $1.2 million in FY98 and $1.0 million in FY97. Cable television franchise fees are budgeted at $2.5 million in both FY99 and FY00. These payments are higher than the $1.8 million collected in FY97 and the $1.9 million received in FY98 due to back payments expected as a result of a court decision.
Penalties and Interest
Taxpayers are assessed both a penalty and interest for late payments of property tax bills and motor vehicle excise bills. The City collected $8.8 million and $9.6 million in such penalties and interest in FY97 and FY98 respectively. Actual penalty and interest collec- tions for FY99 should exceed the current midyear budget estimate of $9.2 million. The City expects to
collect $10.2 million in penalty and interest revenue in FY00.
Available Funds
Available funds are linked to a separate category of expenditure appropriation, that is, appropriations which are supported by immediately available special fund transfers. Most of the City’s general fund budget is raised and appropriated from the tax levy, which means it is supported by the revenues that are esti- mated to come in during the course of the fiscal year. This includes the 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 sup- port the Transportation Department, and cemetery trust monies which are used to support the City’s maintenance of its public cemeteries. The City trans- ferred $9.2 million from these two sources together in both FY97 and FY98. The City expects to transfer $1.6 million from the Cemetery Trust Fund to the General Fund in both FY99 and FY00. The City also plans to transfer $7.9 million from the Parking Meter Fund to the General Fund in FY99 and $10.0 million in FY00. These monies were available at the beginning of FY99 and also will be available at the beginning of FY00. Both of these special funds have fees collected during the course of the year. By transferring less than what was collected, the City can build up these special fund and trust fund balances. Trust fund balances can also benefit from the opportunity to invest in securities of- fering a higher return than short-term fixed-income investments.
Parking Beginning Meter Year Funds Fund Balance In
(5.807.367) (4.374.590) (3.774.090) (3.753.990) 2.260.760 3.401.760 3.459.850 4.633.190
9.432.777
(8.000.000) (9.000.000) (9.000.000) (3.500.000) (7,000,000) (8.500.000) (8,500,000)
9.600.500 9.020.100 9.514.750 8.141.000 8.558.090 9.673.340
Cemetery Beginning Funds In Trust Year Plus Fund Balance Appreciation
5.770.289
5.436.046
5.325.462
1.465.757 1.307.492 1,210,144 1,183,825 2.304.270 2,701,115 1.996.137
(1.800.000) (1.418.076) (600.000) (600,000) (500,000) (700.000) (700,000)
6.519.431 8.323.701 10,324,816 11,620,953
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State Aid
A detailed discussion of state aid is provided in the Revenue Estimates and Analysis chapter of this vol- ume. Below is a brief summary.
Over the last eight years, the Commonwealth has been successful in balancing its own budget. This now gives the Commonwealth the capacity to support and diversify the local revenue base, thereby reducing over-reliance by municipalities on the property tax. 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) along with other relatively smaller Commonwealth programs such as li- brary aid, school construction and transportation re- imbursements, and highway funds.
Beginning with passage of the FY93 state budget, the Commonwealth embarked upon a multi-year commit- ment to increase and equalize funding for local edu- cation in its local aid distributions. In general, state local aid during the FY93-FY99 period has been less favorable for Boston than the revenue sharing ar- rangement during the FY82-FY89 period. To illus- trate: the City’s total state aid between FY93 and FY99 increased by $143 million or 46%, while its total state aid between FY83 and FY89 increased by $171 million or 72%. The City’s FY00 state aid increase of $6.2 mil- lion represents an 1.4% increase over FY99.
The current educational aid is delivered in tandem with state-mandated costs for charter schools. Char- ter schools are publicly funded schools administered independently from local school committee and teacher union rules and regulations and whose char- ters are granted by the State Board of Education. There are two kinds of charter schools, the Common- wealth 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 bargaining agent must approve Horace Mann charter schools. In addition, Horace Mann charter schools’ budgets remain part of the public schools budget.
Two pilot schools opened in Boston as Horace Mann charter schools for September 1998. There are five Commonwealth charter schools currently operating in Boston and two more are scheduled to open in Sep- tember 1999. In addition to these five charter schools, Boston residents attend 3 charter schools
Summa ey
outside of Boston. There are currently 1918 students in Boston attending charter schools. The Governor's proposed FY00 budget recommends removing the limit on the number of charter schools which can be opened statewide. Before FY99, all charter school tui- tion was drawn directly from the City’s Chapter 70 aid. This draw on the City’s education aid totaled $10.4 million in FY97 and $10.9 million in FY98. Under re- cent amendments to the charter school law, the Com- monwealth will pay a declining share of between 100% and 0% over four years for new students and increases in tuition. The Governor's proposed FY00 budget, however, recommends cutting the reimbursement from between 100% and 0% over four years to 50% for one year. The City has budgeted $12.2 million to be the net impact of the charter schools in FY99 after re- ceiving a $3.0 million reimbursement from the Com- monwealth. The City expects $16.7 million to be the net impact in FY00 after a $1.5 million reimburse- ment.
Education aid to cities, towns, and regional school districts statewide is expected to be $2.573 billion in FY99. The Governor’s budget for FY00 includes $2.713 billion of education aid, an increase of 5.5%. The City received Chapter 70 education aid of $115.5 million in FY97 and $143.9 million in FY98. Boston will receive $178.2 million in FY99 and is expected to receive $180.0 million in FY00, an increase of only 1.0%. FY00 is the last year of the statutorily established funding schedule for education reform. There has yet to be established a post-FY00 funding schedule. A vital component in the City’s delivery of quality public edu- cation in the near-term is strong financial support from the Commonwealth.
Lottery aid for the City, as for most municipalities, has grown steadily the last few years as a result of a state decision to phase-out the Lottery cap and return all lottery profits to the cities and towns. FY00 is the fifth and final year of the state’s plan. The City’s lot- tery aid was $41.1 million in FY97 and $49.6 million in FY98. The City expects that FY99 lottery aid will ex- ceed the budget estimate of $51.0 million due to a supplemental lottery aid distribution of $5.2 million. The City expects to receive $56.0 million in lottery aid in FY00. The lottery formula distributes lottery aid in- creases based inversely upon each municipality's rela- tive per capita property wealth. The City receives a smaller percentage in lottery aid than its share of the state population, and dramatically less than the share of lottery proceeds derived from sales in Boston. Nev- ertheless, lottery has been an important source of revenue growth, aiding the City’s efforts to sustain adequate municipal services. During the last four
B op @ gi et 183
years, Boston’s lottery distribution has reflected both lottery profit growth and the phasing out of the diver- sion of lottery funds to state coffers. Beginning in FY01, the City’s lottery distribution will reflect only profit growth in the lottery.
Teachers’ Pension Reimbursement
Boston’s cherry sheet includes an item unique to the City, the teachers’ pension reimbursement for pension charges to the City. The pensions paid to retired teachers in all other cities and towns in Massachu- setts come directly from the Commonwealth via the State-Teachers Retirement System. In a singular ar- rangement 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 reimbursed by the Commonwealth on the cherry sheet. In short, the Boston teachers’ pension payroll is administered locally, but, as with all other teacher pensions in Massachusetts, is the financial re- sponsibility of the Commonwealth. The teachers’ pen- sion reimbursement totaled $34.9 million in FY97, $35.3 million in FY98, and has already come in at $37.3 million in FY99. The teachers’ pension reim- bursement is estimated at $37.5 million in FY00.
Non-recurring Revenue
Included in the FY00 budget is $1.0 million in non- recurring revenue to be transferred from the surplus property disposition fund. The original source of these funds is the proceeds from the sale of central artery land to the Commonwealth for the central ar- tery project. In maintaining its policy of not support- ing recurring operating costs with non-recurring revenue, the City is limiting this transfer to an amount not greater than $1 million for the Risk Re- tention Reserve.
Surplus Property Beginning Dis position Year Funds Funds Fund Balance In Out
27,681 32,044,400 (12,015,950)
20,056,131 14,080,000 (1,764,844) 32,371,287 0
S2,97 0.207 193,700
32,564,987 1,296,561
33,861,548 46,968
33,908,516 0
33,908,516
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Expenditures
Expenditures are broken down into two primary groups: appropriations directly related to departmen- tal services and fixed and mandated costs. FY00 ap- propriations are further subdivided into five categories:
City Departments, which includes all operating de- partment appropriations, a risk retention reserve and a set-aside for tax title and annual audit expenses;
Boston Public Health Commission, the City appropria- tion for the quasi-independent authority and succes- sor to the Department of Health and Hospitals;
County, which includes the City of Boston’s share of the operating budget for the Suffolk County Sheriff and the County share of Pensions and Annuities for payments to retired County officials who were not members of the contributory retirement system;
School Department, the City appropriation for the Boston Public Schools;
Reserve for Collective Bargaining, an appropriation for outstanding labor agreements in the School De- partment.
City Departments
The combined appropriations for City Departments as shown in the FY00 Summary Budget have increased by 4.8% over the FY99 appropriations. Nearly 70% of this category covers four appropriations: Police, Fire, Public Works and Health Benefits. The Police Depart- ment’s appropriation will increase by $9.1 million, or 4.7%; the Fire Department will increase by $1.8 mil- lion, or 1.6%. (It should be noted that the Police De- partment includes funding for the Boston Police Patrolmen Association’s contractual increase as of July 1, 1999. The department also has three collective bargaining agreements that have been outstanding since June 30, 1996; a collective bargaining reserve for these agreements has been included as part of the department’s appropriation.) Public Works will see an increase of $4.2 million, or 7%. Health Benefits will increase by about 5% over the FY99 appropriation
Appropriations can also be divided by cabinet, to bet- ter reflect the overall policy priorities and trends by service area. (Figure 7.)
Some of the highlights of FY99 — FY00 changes by cabinet are as follows:
Mayor’s Office
The cabinet will see an increase of 6.4%. A significant portion of that increase will go to Boston 2:00 to 6:00.
+ bm mia y
HOUSING & NEIGHBORHOOD DEVELOPMENT PUBLIC SAFETY
0.4% | y-~ NON-MAYORAL 24.5%
0.7%
MAYOR'S OFFICE
0.7% EDUCATION
44.0%
BASIC eee SERVICES : 10.4% ZI HUMAN 7 SERVICES — 1.7% Wok PUBLIC HEALTH CHIEF he 4.4% OPERATING CHIEF ECONOMIC OFFICER DEVELOPMENT OFFICER 7.6% 0.2% ENVIRONMENTAL CHIEF FINANCIAL
SERVICES 3.0%
OFFICER 2.3%
FY00 Expenditures By Cabinet
Numbers may not add to 100% due to rounding
Figure 7
The office is working toward ensuring that all school- aged children have the opportunity to participate in affordable after school activities in their neighbor- hoods. In addition to promoting City run programs, the staff coordinates the use of city facilities by non- profit and community based agencies for programs op- erating between the hours of 2:00 PM and 6:00 PM. In FY00, in order to help bridge the financial gap that many non-profit agencies face when trying to develop after-school programs, additional funding is being al- located to allow the department to award small grants to non-profit agencies. The Intergovernmental Rela- tions appropriation includes funding for a new Grants Administration program. The mission of this program will be to maximize the City’s access to external fund- ing from state, federal and private sources. It will co- ordinate the City’s efforts in grant development and administration to ensure that resources are being used to address the Mayor’s priorities and strategic goals.
Chief Operating Officer
The majority of the 4.6% net increase in this cabinet relates to the City’s continued investment in technol- ogy. The Management & Information Systems (MIS) budget includes funding for additional staff as well as for increased hardware and software needs. During FY99 the City has been developing a new financial/hu- man resource/payroll system (the BAIS project). The rollout of the human resource/payroll system is sched- uled for September of 1999. The MIS Department and the Office of Human Resources have played a major role in that development; the FY00 appropriations will fund the continuation of that effort.
B we g a t 165
Chief Financial Officer
After excluding tax title funding from the FY99 appro- priation, the percentage increase in this cabinet is 11.6%. A major portion of that increase is the result of a change in the way the staff for the Boston Adminis- trative Information System (BAIS) project is funded. In FY99 the staff was funded through a capital authorization; in FY00 the staff will be transferred to the operating budget. The Assessing Department’s appropriation includes continued funding for two projects initiated in FY99 — the Computer Assisted Mass Appraisal (CAMA) system upgrade and the Property Data Recollection Plan. The CAMA upgrade will improve the accessibility of information as well as bring the system into the Year 2000. The recollection process has begun and will be completed prior to the FY01 revaluation. In addition to normal operations, during FY00 most of the finance cabinet departments will continue to be involved in the development of the City’s new financial system (the BAIS project).
Public Safety
The FY00 budget for the Fire Department contains funding for two classes of firefighters to replace em- ployees lost through retirements. The budget also in- cludes funding to replace all of the aging air masks in the department. The Police Department’s appropria- tion includes the annualized net cost of a class to be added in May of FY99. The size of the May class along with projected retirements will allow the department to continue to provide an appropriate level of staffing throughout FY00. The department will assess its staffing needs at the end of FY00 to determine the timing of future classes.
Economic Development
The major change in this cabinet is the transfer of the Department of Neighborhood Development to the new Housing and Neighborhood Development cabinet.
The departments remaining in this cabinet will see a slight increase in funding to cover current operations.
Basic Services
After excluding the state funding included in the FY99 Library appropriation, the request for this cabi- net contains a net increase of 3%. The Property Man- agement increase in FY00 will cover increased code enforcement and dog officers to address some of the concerns relating to trash disposal and dogs that have been raised in the neighborhoods. The driving force behind the Public Works increase is the trash collec- tion and disposal contracts. The Parks Department will increase its focus on park maintenance and rec- reational programs. The Youth Fund increase will al-
S' cu! em tm fe & sy ¥ FB
low full funding of the summer youth employment program as well as provide the resources needed to strengthen and improve the operations of the pro- gram.
Environmental Services
The majority of the $1.88 million increase relates to initiatives funded in the Transportation Department. The emphasis will continue to be on providing a level of enforcement staffing that will maintain public safety, traffic flow and parking turnover, as well as ini- tiatives related to signage and neighborhood traffic safety. The Inspectional Services appropriation con- tinues to support the efforts of the department to en- hance its building inspection programs.
Human Services
The $745,319 increase in the cabinet request for the most part reflects the $375,058 increase in the appro- priation to Community Centers. (It should be noted that Community Centers currently has a collective bargaining agreement in place that requires an in- crease as of July 1, 1999.) The appropriation will al- low the department to continue funding initiatives such as expanded hours of operation and increased numbers of English as a Second Language (ESL) classes instituted in several Community Centers sites during FY99. Community Centers will also build on the progress made at its Microsoft computer centers. Community Centers, in collaboration with the Boston Tennis Association will continue to operate a year round tennis program that utilizes the tennis bubble constructed in Charlestown. Another area that the Mayor has placed emphasis on this year is Cultural Af- fairs. The Office is slated to receive a $150,000 alloca- tion to distribute as grants in an effort to address some of the needs of Boston’s cultural community. In FY00, Cultural Affairs will be coordinating and facili- tating the City’s cultural programs currently con- ducted by various departments. The Office will also seek to generate new resources for quality art pro- grams in Boston Public Schools.
Housing and Neighborhood Development
This cabinet was created as a result of the Mayor’s commitment to community renewal and public invest- ment in the City’s neighborhoods. The Department of Neighborhood Development has been charged with making the Mayor’s housing production goal, as put forth in his State of the City address, a reality. The Department will be utilizing the proceeds from the sale of 154 Berkeley Street to accomplish the goal once those funds become available. Increased fund- ing will also be used for “Boston It’s All Right Here” a citywide public image and marketing initiative de-
u fd co) te! tt
signed to attract new residents to Boston’s neighbor- hoods while encouraging the retention of current residents.
Public Health Commission
The Commission is responsible for providing the pub- lic health operations formerly provided by the Depart- ment of Health and Hospitals (DHH) and Trustees of Health and Hospitals (THH). It is a principal compo- nent of the Boston Public Health Network consisting of the Public Health Commission, Community Health Centers, and the new Boston Medical Center. Through Boston Emergency Medical Services, the Commission also provides pre-hospital emergency care.
The FY00 appropriation for the Public Health Com- mission shows an increase of $4.6 million or 8.75%. The appropriation continues to fund public health programs such as AIDS, Domestic Violence Preven- tion, Adolescent Health, Breast Cancer Outreach, and Cancer Prevention and Awareness. A new initiative related to infant mortality rates and improving birth outcomes has also been added. The appropriation funds an Emergency Medical Services (EMS) subsidy of $6.1 million, a $1.44 million increase over the FY99 subsidy. The Public Health Commission budget also covers the $11 million direct payment to the Boston Medical Center required by the agreement reached when the City consolidated Boston City Hospital and Boston University Medical Center Hospital.
County Departments
Prior to FY98, state support of county corrections for Suffolk County was by means of state aid into the Ci- ty’s general fund. In FY93, the Commonwealth shifted its support of county corrections from the City’s gen- eral fund to directly funding the Sheriff's Department. In FY96, the City was responsible for funding 12.5% of the Sheriff's Department’s budget with the Common- wealth funding the rest. Because this was about dou- ble the percentage of the FY96 statewide local contribution over statewide county corrections spend- ing, the City received a reduction for FY97 to 8.75% of the Sheriff's budget and a subsequent reduction in FY99 to 6.875%. The City strongly favors a continua- tion of the trend toward a fairer level of local contri- bution to the Sheriff's Department. The City is currently seeking a further reduction in the mainte- nance of effort requirement to bring Suffolk County more in line with statewide local contributions for county corrections. In the FY00 budget the City is as- suming a 5% maintenance of effort requirement for the Sheriff's Department.
Summer y
Up until June 30, 1999, the City is responsible for funding the Registry of Deeds for Suffolk County. However, in FY00 the Registry of Deeds will be under the jurisdiction of the State and will not require a City appropriation.
School Department
The FY00 School Department budget contains a 5.7% increase from the current FY99 appropriation, in- creasing by $30.9 million. The FY00 budget request funds all existing executed collective bargaining re- quirements, allowing for increases in fixed costs, in- flation, and salary adjustments while continuing to implement the School Committee’s Five-year Educa- tion Reform Plan, A Focus on Children. Some of the educational initiatives include new Social Science textbooks and instructional materials for grades 9 and 10, a reduction of Grade 2 class size to 25, a compre- hensive literacy and math initiative, implementation of Alternative Education Task Force recommenda- tions and support for the LINC Boston Technology Plan. (See the Education chapter of this volume for more details.)
Reserve for Collective Bargaining
A collective bargaining reserve has been established to fund the cost of unsettled collective bargaining agreements for school department employees.
Pensions
The City’s pension expense has increased steadily over the last several years. The City’s annual pension funding requirement was $99.7 million in FY97 and $104.8 million in FY98. The City has budgeted pen- sion costs at $120.3 million in FY99 and expects to spend $128.5 million on pension funding in FY00. These numbers do not include pension costs allocated to the Sheriff’s budget since FY95 and the Depart- ment of Health & Hospitals or Public Health Commis- sion since FY96. Meanwhile, the percentage of the City’s overall pension liability that has been funded has improved from 56% in FY94 to 67% in FY98. There are two reasons for this. First, the average annual rate of return on assets in recent years has signifi- cantly exceeded the 8% rate of return assumed in the City’s pension funding schedule. Second, the in- creased percentage set aside for pension funding out of new employees’ checks from 6% to greater than 8% continues to aid the system’s trend toward full fund- ing.
The impact of these two items is incorporated into the City’s pension funding schedule each time the pension
Bo di ogy a) t 187
system does a full valuation. State law calls for full valuations at least every three years. The most recent valuation was approved during FY98 and the pension system is therefore required to do another full valua- tion in time to adjust the City’s pension funding schedule for FY01 forward.
A fundamental shift regarding the liability for pension cost-of-living-adjustments occurred in 1998 and was reflected in the most recent valuation. The Common- wealth will no longer fund cost-of-living-adjustments as they have since the enactment of Proposition 2 1/2. The City has opted to accept the responsibility for fu- ture cost-of-living-adjustments for its retirees.
Debt Service
The City had expenditures for debt service of $79.0 million in FY97 and $83.4 million in FY98. The City has a budget of $93.7 million for debt service in FY99 and expects to spend $101.5 million on debt service in FY00. The increase in debt service in recent years re- flects the increasing amounts that were borrowed in FY97 ($90 million) and FY98 ($105 million) and planned for in FY99 ($120 million) and FY00 ($120 million). The higher borrowing level is a conse- quence of increased capital renovations and planned new construction for the Boston Public Schools, which is partially reimbursed by the Commonwealth. However, because of parallel growth in the budget, FY00 debt will remain under 7% of total expenditures, as has been the case since FY88. For further detail see the Capital 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. All but the state assessment for the Massachusetts Bay Transit Authority (MBTA) are relatively small. In accordance with Proposition 2 1/2, these charges, on a statewide basis, cannot increase annually by more than 2.5%. Consequently, the City’s state assessment has grown slowly from $62.5 million in FY97 to an estimated $67.2 million in FY00. The cost of operating the MBTA has traditionally grown at a much faster pace than the allowable 2.5% increase in state assessments and consequently so has the Commonwealth’s annual subsidy to the MBTA.
Reserve
The City is required by law to maintain a reserve on its balance sheet of 2.5% of the prior year appropria- tions, not including the School Department which has
u
its own separate reserve. The current balance of this reserve is $18.7 million. Due to the significant reduc- tion in FY97 of non-school departmental appropria- tions as a result of the removal of hospital operations from the budget, this reserve is already fully funded through the end of FY00. The reserve can be used to provide for extraordinary and unforeseen expendi- tures 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 trans- fers from the reserve.
Tregor Emergency Reserve
Beginning Year Balance
Funds Out
17,925,000 17,925,000
17,925,000 17,925,000 18,679,642 18,679,642 18,679,642 18,679,642
Note:
The City prepares its financial statements in accor- dance with generally accepted accounting principles (GAAP) and publishes them annually in its Compre- hensive Annual Financial Report (CAFR) and as an appendix in all bond prospectuses issued by the City. However, the budgetary basis accounting practices es- tablished by the Massachusetts Department of Reve- nue are used in constructing each year’s proposed budget, in the budget approval process, and in moni- toring the budget throughout the year. Therefore all numbers used in this budget document are on a budg- etary basis. There are no descriptions or discussions of separate funds because one major way in which budgetary basis accounting differs from GAAP is that while certain activities and transactions (e.g. debt service) are presented in separate funds in GAAP, they are components of the general fund using budg- etary basis accounting. For a fuller understanding of the differences, a walk-through table demonstrating the City’s revenue and expenditure totals for FY98 in Budgetary basis accounting versus GAAP basis ac- counting is presented at the end of the Financial Management chapter.
ra, #m.ea #n4y B ou td tgraertt
Appropriations by Cabinet
FY97 FY98 FY99 FY00 Inc/(Dec)
Department Expenditure Expenditure Appropriation Recommended 99 vs 00
Mayor's Office Boston 2 to 6 0 0 376,790 547,692 170,902 Intergovernmental Relations 799,214 841,319 876,067 915,295 39,228
Law Department 3,746,414 3,411,411 3,939,060 4,215,681 276,621
Mayor's Office 1,570,891 1,606,276 1,801,600 1,820,409 18,809
Neighborhood Services 1,141,925 795,862 886 547 919,731 33,184
Public Information 538,627 591,808 809,907 828,656 18,749
Total 7,797,071 7,246,676 8,689,971 9,247 464 557,493
Chief Operating Officer Chief Operating Officer 720,069 874,450 923,710 951,399 27,689 Graphic Arts Department 1,252,577 1,198,978 1,392,991 1,434,753 41,762
Health Insurance 69,189,498 67,717,323 77,372,451 81,300,000 3,927,549
Human Resources 2,310,590 2,340,793 2,632,408 2,716,053 83,645
Labor Relations 791,088 823,849 905,698 919,455 i eWware
Management & Information Svs 6,725,321 6,939,708 7,689,397 8,320,078 630,681
Management Fund 210,000 207,092 225,000 225,000 0
Unemployment Compensation 464,802 34,111 50,000 50,000 0
Workers' Compensation Fund 3,740,475 3,644,867 3,729,000 3,400,000 -329,000
Total 85,404,420 83,781,171 94,920,655 99,316,738 4,396,083
Chief Financial Officer Assessing Department 5,169,933 4,838,585 5,156,971 5,396,692 239,721 Auditing Department 1,491,553 1,518,886 1,595,498 3,982,331 2,386,833
Budget Management 2,587,128 2,326,688 2,022,759 2,298,868 276,109
Execution of Courts 8,419,424 7,904,040 4,111,647 4,100,000 -11,647
Medicare Payments 2,491,827 2781,5%3 2,885,000 2,971,550 86,550
Pensions & Annuities 6,039,836 5,800,000 6,300,000 6,300,000 0
Purchasing Division 1,065,101 375,786 1,092,661 1,142,615 49,954
Retirement Board 1,376,100 19 413.303 0 0 0
Taxpayer Referral & Assistance 0 0 372,300 427,187 54,887
Treasury Department 3,598,143 SO 1,009 2,871,494 2,855,597 -15,897
Total 32,239,045 30,176,220 26,408,330 29,474,840 3,066,510
Public Safety Fire Department 101,497,783 109,645,613 114,149,438 115,938,472 1,789,034 Police Department 166,777,058 187,164,594 194,856,607 203,957,527 9,100,920
Total 268,274,841 296,810,207 309,006,045 319,895,999 10,889,954
Education Boston Public Schools 475,611,850 507,171,998 543,064,081 573,944,785 30,880,704 Total 475,611,850 507,171,998 543,064,081 573,944,785 30,880,704
Economic Development Boston Residents Job Policy 285,464 308,178 415,885 418,929 3,044 Minority/WWomen Business 349,920 464,216 529,617 544 888 15,271
Special Events & Tourism 1,037,003 1,001,704 1,626,641 1,614,303 -12,338
Total 1,672,387 1,774,098 2,572,143 2,578,120 5,977
Basic Services Central Fleet Maintenance 2,210,783 2,629,046 1,764,303 1,811,745 47,442 Consumer Affairs & Licensing 304,358 373,040 391,494 403,201 11,707
Election Department 2,955,450 2,795,536 3,076,533 3,220,445 143,912
Library Department 24,335,986 24,515,161 25,928,830 25,599,767 -329,063
Parks & Recreation Department 10,569,294 11,252,756 12,632,404 13,172,932 540,528
Property Management 13,218,698 13,238,294 15,069,324 15,991,120 921,796
Public Works Department 52,349,738 56,564,605 59,409,789 63,584,348 4,174,559
Registry Division 742,011 746,797 810,819 831,367 20,548
Snow Removal 5,022,843 4,764,996 4,311,934 4,392,536 80,602
Youth Fund 5,666,702 5,241,629 4,755,020 6,228,170 1,473,150
Total 117,375,863 122,121,860 128,150,450 135,235,631 7,085,181
Environmental Services Environment Department 712,196 715,671 884 837 914,596 29,759 Inspectional Services Dept 9,622,681 10,054,527 “PSE Gj ailiske 11,691,364 360,229
Transportation Department 21,474,478 21,753,987 25,176,584 27,055,387 1,878,803
Total 31,809,355 32,524,185 37,392,556 39,661,347 2,268,791
Human Services Boston Community Centers 11,160,656 11,969,158 13,427,283 13,802,341 375,058 Civil Rights 297,815 275,167 452,398 465,970 PSone
Community Partnership 862,017 1,433,664 1,496,060 1,532,036 35,976
Cultural Affairs 359,659 481,729 551,308 750,196 198,888
Elderly Commission 2,260,421 2,238,323 2,285,200 2,353,749 68,549
Emergency Shelter Commission 384 582 385,095 413,269 427,191 13,922
Veterans Services Department 2,398,552 2,070,615 2,505,475 2,539,799 34,324
Women's Commission 121,458 129,051 149,285 154,315 5,030
Total 17,845,160 18,982,802 21,280,278 22,025,597 745,319
Neighborhood Development Neighborhood Development 4,154,682 4,847,006 3,508,115 4,727,881 1,219,766 Rental Housing Resource Center 783,301 725,760 783,950 783,950 0
Total 4,937,983 5,572,766 4,292,065 5,511,831 1,219,766
Public Health Public Health Commission 60,890,000 66,677,610 52,844,000 57,467,668 4,623,668 Total 60,890,000 66,677,610 52,844,000 57 467,668 4,623,668
Non-Mayoral Departments City Clerk 702,425 811,122 819,612 836,080 16,468 City Council 2,690,099 2,751,027 3,272,663 3,330,986 58,323
Finance Commission 147,247 162,886 177,055 173,710 -3,345
Licensing Board 473,294 454,803 524,100 540,416 16,316
Registry of Deeds 1,654,096 1,722,766 1,796,501 0 -1,796,501
Suffolk County Sheriffs Dept 6,038,115 6,588,310 5,385,960 4,183,070 -1,202,890
Total 11,705,276 12,490,914 11,975,891 9,064,262 -2,911,629
S umm roy B d ge 1
Personnel Changes
The following table shows a four year comparison of city funded full-time equivalent (FTE) positions. (This includes both permanent and emergency em- ployees.) The numbers used for FY00 are estimates based on the current level of employees, current va- cancies which are expected to be filled and plans for new positions.
FY98- FY99 Changes—The total net increase of 495 positions from January 1, 1998 to January 1, 1999 was largely due to the increase of 347 positions in the school department. The increase of 45 positions in Public Safety shows the impact of new classes. Basic Services also shows a significant increase - 66 posi- tions. The Library has added personnel to cover ex- panded Saturday openings. In the case of Property Management the increase is partially the result of a transfer of code enforcement personnel from Neigh- borhood Development to Property Management.
FY99-FY00 Changes - Well over half of the 310 position increase that is projected to occur between January 1, 1999 and January 1, 2000 reflects the Mayor's priori- ties in education and public safety. Additional civilian staffing for the BPD Crime Lab and a large Police class added in the second half of FY99 will result in an estimated net increase of 48 by January 1, 2000.
Enrollment growth, school level programmatic adjust- ments, technology support, increased facility mainte- nance and the absorption of student support coordinators by the general fund contribute to the growth in the school personnel numbers. Another contributing factor is the reduction in class size for Grade 2 from 28 to 25 students. In FY00, the total net increase for schools is expected to be 166 positions.
The number of positions in the Mayor’s Office cabinet will increase in FY00. Boston 2 to 6 will have three additional positions. An increase is also projected for the Law Department; the department has been ag- gressively recruiting to fill current vacancies.
In the Chief Operating Officer’s cabinet, most of the increase of 13 is the result of increased staffing in the Management & Information Services Department. The department is seeking to strengthen its technical support staff and better serve the expanding techno- logical needs of other departments.
The major increase in Finance Cabinet positions from January 1, 1999 to January 1, 2000 is the result of the BAIS project in the Auditing Department. The Budget Office increase is mainly a timing issue and
reflects the filling of positions vacant on January 1, 1999.
Basic Services cabinet staffing is projected to in- crease substantially. Most of the increase will occur in the Public Works Department. The department ex- pects to fill a number of vacant laborer positions. In an effort to improve the condition of the City’s Emer- ald Necklace parks, the Parks Department will be forming a dedicated Emerald Necklace Crew. The Property Management increase relates to code en- forcement officers, dog officers and municipal police positions to cover its security responsibilities for City of Boston property and Boston Housing Authority de- velopments.
In the Environment Cabinet, the Inspectional Serv- ices Department will fill current vacancies for build- ing inspectors. The Transportation Department’s increase relates to public safety issues. A reasonable level of enforcement will require additional classes of parking meter supervisors. (The department was at an unusually low point for this category of employee as of January 1, 1999 and has since added a new class. )
The increase in the Human Services departments is mostly the result of filling current vacancies.
Personnel Summary
1/1/97 1/1/98 1/1/99 1/1/00 Projected FTE FTE Projected Inc/(Dec) Office of the Mayor Boston 2 to 6 - - 3.0 6.0 320 Intergovernmental Relations 10.0 10.0 10.0 10.0 - Law Department 46.5 45.0 46.0 50.0 4.0 Mayor's Office 26.0 LIES 2S 27.0 (0.5) Neighborhood Services 22.0 19.0 195 19.5 - Office of New Bostonians - : - - - Public Information 14.0 14.5 17.5 18.0 0.5 Total 118.5 116.0 123.5 130.5 7.0 Chief Operating Officer Chief Operating Officer 10.0 hp |e 9.5 9.5 - Graphic Arts 36.0 39.0 37.0 38.0 1.0 Human Resources 32.5 34.0 i Ls) 395) 2.0 Labor Relations 11.0 11.0 11.0 12.0 1.0 Management Info Svcs 74.0 72.0 82.0 91.0 9.0 Workers' Comp Service 10.5 11.5 - - - Total 174.0 179.0 191.0 204.0 13.0 Chief Financial Officer Assessing Department 91.0 95.0 92.0 92.0 - Auditing Department sles: oN) te 515 63.0 LS Budget Management 33.5 33.0 27.0 32.0 5.0 Purchasing Division 20.0 22.0 FAT, 21.0 - Retirement Board SiS - - - - Taxpayer Referral & Assistance - - 10.0 10.0 - Treasury Department 56.5 39:5 59°) Doe - Total 264.0 241.0 261.0 71 IG hee 16.5 Public Safety Fire Department 1,720.0 1,734.5 LSS SES 1,756.0 0.5 Police Department 2,968.5 3,000.5 3,024.5 a0 i2a0 47.5 Total 4,688.5 4,735.0 4,780.0 4,828.0 48.0 Education School Department Test :9 7,704.8 8,052.0 8,218.0 166.0 Total 7,511.9 7,704.8 8,052.0 8,218.0 166.0 Economic Development Minority/Women Business 8.0 8.0 8.0 8.0 - Office of Boston RJP 8.0 8.0 9.0 10.0 1.0 Special Events & Tourism 10.0 10.0 9.0 10.0 1.0 Total 26.0 26.0 26.0 28.0 2.0 Basic City Services Central Fleet Maintenance - - 47.0 47.0 - Consumer Affairs & Licensing 6.5 8.5 8.5 8.5 - Election 58.9 54.3 57.9 58.0 0.1 Library Department 529.0 529.0 559.7 560.0 0.3 Parks and Recreation PAPN NS 23805 244.0 250.0 6.0 Property Management 233.0 239.0 277.0 294.0 17.0 Public Works Department 475.5 479.0 420.5 450.0 29.5 Registry Division Pa Ziley Oiled Zies - Youth Fund 1.0 1.0 1.0 2.0 1.0 Total 1,547.9 1,570.8 1,637.1 1,691.0 53.9 Environmental Services Environment 14.5 15.0 13-0 14.0 1.0 Inspectional Services 201.0 202.0 ZL2S 225.0 2.5 Transportation 393.0 402.5 379.0 425.0 46.0 Total 608.5 619.5 614.5 664.0 49.5 Human Services Civil Rights Thee) 6.5 ihe iS - Community Centers 363.5 387.0 378.5 380.0 Ila Community Partnerships 8.0 8.0 8.0 10.0 2.0 Cultural Affairs 8.0 8.0 6.0 7.0 1.0 Elderly Commission 61.0 6155 59.5 61.0 iS Emergency Shelter 5.0 4.0 4.0 6.0 2.0 Veterans Services eS hype) 19.0 19.0 - Women's Commission 2.0 tS 2.0 2 0.5 Total 472.5 495.0 484.5 493.0 8.5 Neighborhood Development Neighborhood Development 13225 125.0 113.5 120.0 6.5 Rental Housing Resource Center 17 fe 16.5 16.5 15.0 (1.5) Total 150.0 141.5 130.0 135.0 5.0 Public Health Public Health Commission 729.0 726.3 741.0 741.0 - Total 729.0 726.3 741.0 741.0 - Non-Mayoral City Clerk 15.0 15.0 14.0 14.0 - City Council 60.5 60.5 67.0 64.0 (3.0) Finance Commission 4.0 3.0 4.0 4.0 - Licensing Board 8.5 10.0 10.0 10.0 - Registry of Deeds 56.0 53.0 56.0 : (56.0) Sheriffs Department - - - - - Total 144.0 141.5 151.0 92.0 59.0 Grand Total 16,434.8 16,696.4 17,191.6 17,502.0 310.4
Siu h ma fk y B @ 4d ‘oy of t 231
External Funds
The City’s general fund budget for FY00 is $1.605 bil- lion. Supplementing the services that are provided by this $1.605 billion is approximately $340 million in ex- ternal funds. These funds consist mostly of federal, state and private funding earmarked for specific pur- poses. Education, housing, economic development, health, and corrections are some of the largest areas for which these funds are targeted.
Twenty-four departments receive federal, state or other forms of external funding. Since there are hun- dreds of grants 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 the twenty-four de- partments. These six departments are the School De- partment, Neighborhood Development, Sheriff's Department, Public Health Commission, Library De- partment, and Police Department. Other depart- ments that also have significant grant funding are the Elderly Commission, the Youth Fund, and the Trans- portation Department. Descriptions and amounts for grants by department can be found in Volumes Two and Three.
State funding provided for the Central Artery / Third Harbor Tunnel related City services is not mentioned below because this significant amount of funding is diffused among several City departments. As the pur- pose of the funding is project-specific, the duration of this funding will not go beyond the project itself. The project is in its peak construction years from FY98 through FY00. The departments providing the most significant services are Transportation, Fire, Police and the Public Health Commission. Even before the project passes its construction peak, the expected de- crease in federal funding for state transportation proj- ects is expected to impact the amount the state funds
External Funds
Boston Public Schools Neighborhood Development
Suffolk County Sheriff Public Health Commission Library Department
Police Department
Other
for City services for the Central Artery Project. The City is currently in negotiations with the Central Ar- tery Project administrators; actual funding for FY00 has not been finalized. The City is projecting level funding for FY00 but is expecting decreases in FY01, if not sooner.
Federal Grants
Some of the larger federal grants received by the City have been a vital source of funding for many years. For example, in education, the School Department is expected in FY00 to receive $24.1 million in Title I en- titlement, a grant that the City has been receiving for a number of years. This funding has supplemented education programs in schools with significant popu- lations of low-income students. The City has also re- ceived for many years Community Development Block Grant (CDBG) funding for a variety of neighborhood development activities. Other sources of federal fund- ing received by the City address diverse needs and/or creative approaches such as community policing, housing support for the homeless, and investment in the City’s empowerment zone. What follows is a de- scription of the largest federal and state supported programs in the six departments managing the bulk of the City’s external fund resources.
Neighborhood Development
The Community Development Block Grant (CDBG) is a sizeable annual grant from the U.S. Department of Housing and Urban Development (HUD) to the City of Boston designed to fund a variety of neighborhood de- velopment activities. The City expended approxi- mately $36.2 million in CDBG funding in FY98, and estimates spendin $28.8 million in FY99 and $32 mil- lion in FY00. At least 70% of CDBG funds must be used to benefit low and moderate-income households. CDBG funds are used to produce and preserve afford-
FY98 enditure
FY99 Es timated
FY00 Es timated
78,282,156 87,774,551 73,472,486 30,560,294
9,015,284
8,466,379 16,603,057
304,174,207
83,368,350 77,504,302 80,913,644 26,328,689
9,541,223 14,510,328 19,269,160
311,435,696
B wu id gi oe t
94,110,165 93,377,317 89,822,560 29,245,945
9,311,803
4,115,819 20,436,925
340,420,534
able housing, revitalize neighborhood commercial dis- tricts, assist the renovation of non-profit facilities, improve vacant lots, promote and monitor fair hous- ing activities, and assist non-profit organizations in the operation of emergency shelters, health care, youth and adult literacy programs. CDBG funds can- not be used for general government services and can not replace funding cuts from existing public service activities. CDBG funding is also being utilized as a se- curity for Section 108 loans.
Emergency Shelter Grant/Shelter Plus Care/Suppor- tive Housing. A 30 percent drop is expected in FY00 for these three federally funded grants, administered by HUD. FY99 funding will be $19.5 million while only $13.7 million is expected for FY00. The Emergency Shelter Grant supports the development and opera- tions of emergency shelters for the homeless. The Shelter Plus Care grant program provides rental assis- tance for homeless people with disabilities, primarily those with serious mental illness, chronic problems with alcohol and/or drugs, and AIDS. 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, op- erating and/or capital funds for a broad range of hous- ing and social service projects. The program requires that applicants match the amount of supportive hous- ing acquisition and development funds requested with an equal amount of funding from other sources.
HOME Investment Partnership. The HOME Partner- ship Program is a grant from HUD to support the de- velopment of affordable housing. The City expended $7.1 million in this program in FY98 and estimates spending $11.8 million in FY99. A drop of 36 percent is expected in FY00; projected funding is only $7.6 million. Eligible activities include new construction or rehabilitation of housing, tenant-based rental assis- tance for up to two years, and assistance to first-time home buyers. All HOME funds must be used to bene- fit low and moderate-income households. Fifteen per- cent of HOME funds are set aside for projects sponsored by Community Housing Development Or- ganizations and five percent is set aside for operating costs for Community Housing Development Organiza- tions.
Section 108 Loan Project/Economic Development Ini- tiative. Section 108 funds are available to eligible cit- ies 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 projects. The Economic Development Initiative Program is a special
Summary
HUD program that makes available grants to cities to spur economic opportunity. This initiative also pro- motes community development through a long-term strategy: a) establishing community-based partner- ships; 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. Funding will last through June 30, 2000. (Another $3 million was re- served for social service activities in the Empower- ment Zone.). The funds are used to assist new or existing smaller scale neighborhood commercial en- terprises and larger scale commercial and/or indus- trial development projects. These funds must be used to lower the cost or lower the risk to the City on Sec- tion 108 loans made to eligible economic development projects. Spend down of these funds has been spread over the past several years.
School Department
The School Department’s FY00 general fund budget of $573.9 million is supplemented with approximately $94.1 million in external funds. There are four main categories of funding: formula grants, competitive grants, reimbursements and “other” (private re- sources for the most part). Title I Entitlement and the School Lunch Reimbursement program are the two largest external funding items and make up the bulk of federal support. The Community Partnerships Program funding is the largest competitive grant re- ceived by the School Department. This state sup- ported program is described below under State Funding.
Title I Entitlement. Title I Entitlement is a federal program that 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 FY99 and FY00 of $23.6 million and $24.1 million, respectively.
School Lunch. The School Lunch program, adminis- tered by the Department of Agriculture, reimburses local school districts on a per meal basis for the costs of breakfasts and lunches for low-income students. The School Department has budgeted this federally funded reimbursement program at $19.1 million and $19.5 million for FY99 and FY00, respectively.
SPED 94-142 Entitlement. This is a federal formula grant in support of special education programs. The amount budgeted by the School Department in this
Bw dsHh ae t 23
program area for FY99 and FY00 is $6.7 million and $7.3 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 City’s level of funding for this program for FY99 is $2.3 million; in FY00 the Public Health Commission projects to receive $2.5 million.
Ryan White Care Act, Title 1. This funding supports delivery or enhancement of HIV-related outpatient and ambulatory health and support services and inpa- tient case management services that prevent unnec- essary hospitalization or that expedite discharge, when medically appropriate, from inpatient facilities. The estimated level of spending for this federally funded program is $9.4 million for FY99 and $9.87 mil- lion for FY00.
Police Department
The Police Department’s grant funding on both the federal and state level has focused most upon adding police officers and community policing.
Cops Universal Hiring and Universal Hiring 2. These federal programs, awarded by the Office of Commu- nity Oriented Policing Services, help support the cost for a total of 65 police officers. This funding helps support the neighborhood-policing program. The total cost supported by these two grants was just under $1 million in FY98. Estimated expenditures for FY99 and FY00 are $1.58 million and $1.27 million, respectively.
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 pur- chase of police equipment, the use of police overtime, and to support community partnerships for commu- nity policing. The spending for this program was $1.66 million in FY98, and is estimated to be $4.56 million in FY99 and $2.1M in FY00.
Overall, the level of support from the federal govern- ment for local crime control has increased signifi- cantly during the past few years, going from $3.9 million in FY97 to an estimated $9 million in FY99. Projected spending for FY00 is conservatively esti- mated at $3.6 million (includes only grants that are definite) and is likely to exceed this amount. The na- ture of the programs has tended to be short-term
Zea S
ummary
funding that runs its course and serves its purpose and is then supplanted by new programs. For exam- ple, the Police Department assumes in their budget plans that the following grants will have spent their last funds in FY99:
Comprehensive Communities Program: Multi-year funding provides for the implementation of the Stra- tegic Planning and Community Mobilization process, a Youth Service Providers Network, Alternatives to In- carceration Network, Treatment Provisions within the Boston Drug Diversion Courts, and the Grove Hall Safe Neighborhood Initiative. Federal Total: $2.3M.
Regional Community Policing Initiative. This program focuses upon.collaboration of citizens, civilians, and other stakeholders with particular emphasis on new areas of knowledge, skills and techniques required to successfully practice, manage and serve as partners in the delivery of community policing. The estimated spending for this program is $907,353 in FY99.
Peace Project: Provides consistent, clear, and coordi- nated services to victims of domestic violence. Fed- eral one year Total: $186,000.
State Grants
State grant funding for the City has grown most sig- nificantly over the last few years in the area of correc- tions. In FY94, the state funded approximately 74% of the Suffolk County Sheriff's budget. By FY99 the amount was 93.125% of a growing budget. Over the long-term, state support for the City’s Library system has also grown although the Library is projecting a de- crease in regional library funding for FY00. The state’s largest funding for local services is in the area of K through 12 education. However, most of this funding is direct to the City’s general fund in which the major requirement relates to a minimum general fund school budget. For FY00, the state is projected to dis- tribute $180 million to Boston directly to the City’s general fund in Chapter 70 educational reform aid.
Sheriff's Department
State funding for the Sheriff's Department is mainly composed of direct funding for the operation of the department from the state’s general fund. A relatively small additional piece of funding comes from Suffolk County’s portion of the state deeds excise tax.
Over time, the state has shifted the various costs of running counties from the municipalities to the state. This began in the 1970’s when the cost of courthouse employees was shifted to the state. In 1985, the only courthouse employees not included in the earlier shift, the maintenance workers, became state employ-
Baw geod
ees. Due to the burden of an increasing jail popula- tion statewide, the state committed during the 1980's to building new jails and renovating current jails in order to expand the number of cells statewide. Thus, the Suffolk County’s two old and relatively dilapidated jails were replaced with new and larger facilities. The construction costs were fully paid for by the state.
The state also committed to cover, at a minimum, the growing costs of corrections for municipalities beyond the 2.5% growth that could be managed with allowable property tax growth. Over time, this meant the state was covering a larger and larger portion of the county corrections’ cost. For Suffolk County, this has culmi- nated with the state covering over ninety percent of the Sheriff's Department’s expenses since FY97.
Direct state funding for the two jails operated by the Sheriff’s Department has increased from $40.6 million in FY94 to $54.1 in FY96 to $75.6 million in FY99. This funding is further supplemented by $3.2 million in FY99 and $5.4 million projected in FY00 in deeds ex- cise revenue. The FY00 proposed budget assumes the state will increase its percentage of funding for the Sheriff's operations, from the current 93.125% to 95%. The City is seeking to reduce its share of local funding for corrections to a percentage closer to the statewide average that is currently less than 5%. The overall di- rection in state financing for county operations is state takeover. In FY00, the Suffolk County Registry of Deeds will be assimilated by the state.
School Department
Community Partnership for Children - This is a State program to create an early education system in the City of Boston with Head Start Centers, Private Day Care Center, and Family Based Day Care. The amount budgeted by the School Department for this program is $10.8 million and $11.9 million in FY99 and FY00, respectively.
Chapter 636 Aid - The City has for a number of years been receiving Chapter 636 funding in order to ad- dress desegregation challenges in the area of Equal Education Improvement, and Magnet Schools. The City received approximately $5.5 million in Chapter 636 aid in FY97, FY98, and FY99 and expects to re- ceive a similar amount in FY00.
Class Size Reduction - The School Department ex- pects to receive $3.3 million from a new state grant program to increase staff in the classrooms.
Public Health Commission
Shelter: Long Island and Long Island Annex. This project provides homeless services in the form of shel- ter, food, clothing, health care, and social services for
Ss) ub om me Gy y B
up to 360 homeless adult men and women. Of the 360 beds, 50 beds are reserved for women, 310 beds are re- served for men and one room for families in crisis. Guests arrive at the shelter via shuttle bus from the Boston Medical Center campus. In addition, the Pub- lic Health Commission receives state funding for the annex at Long Island Shelter. This funding provides homeless services for 100 homeless clients nightly, in- cluding food, shelter, case management, and health care. Overall, external funding for homeless services in the Public Health Commission budget for FY00 to- tals $7.6 million.
Library Department
Total funding for the following three state grant pro- grams is estimated at $8.4 million for FY99 and FY00.
Library of Last Recourse. The Library of Last Recourse provides reference and research services for individ- ual 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 personal resources, expertise, and bib- liographic skills needed to develop and provide access to reference and research collections.
Boston Regional Library. The Boston Regional Library System - Program (BRLS), which has replaced the Eastern Regional Library System, is a cooperative or- ganization of 105 public, academic, school and special (government, medical, non-profit, and corporate) li- braries in the cities of Boston, Malden and Chelsea.. Headquartered at the Boston Public Library, BRLS supports enhanced reference and information serv- ices, interlibrary loan and journal document delivery, continuing education and staff development, consult- ing on library operations and a variety of cooperative programs. The BRLS operates under a cost reim- bursement agreement granted by the Commonwealth of Massachusetts Board of Library Commissioners.
State Aid to Libraries. This funding is provided by the Commonwealth of Massachusetts Board of Library Commissioners to the Trustees of the Public Library of the City of Boston annually. The Library is required to meet certain minimum standards of free public li- brary service established by the Board to be eligible to receive the grant.
up Os ey t Z2e5
FY00 - FY01 Budget Plan
Introduction
In the FY97 Recommended Budget Overview, a two- year financial projection was presented for the first time. While statutorily the City must maintain an an- nual budget process subject to the appropriating authority of the City Council, the second year projec- tion provides a useful context for these decisions.
In projecting the City’s operating budget for FY01, the issue of state aid stands out as the most critical. FY00 is the last year of the statutorily established funding schedule for education reform. There has yet to be established a post-FY00 funding schedule. This leaves the City without a clear picture of the size of its Chap- ter 70 Education aid for FY01.
The Adopted Budget for FY00 has been based on the most current available revenue picture. The FY01 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 FY01. (Figure 8.)
a TEACHERS PENSIONS : 2.3%
NET
PROPERTY,
TAX LEVY \ STATE 51.6% AID
— FINES 3.6% i, OTHER rales s REVENUE 9.1%
FY01 Estimated Revenue
Numbers may not add to 100% due to rounding
Figure 8
Major revenue trends for FY01 include:
Property Tax Levy The 2.5% increase and new growth will result in a projected $40.9 million in additional tax levy.
Excises The three major local excises (motor vehicle, room occupancy, and jet fuel) will increase $1.8 mil- lion or 2.4%, capturing the inflationary affects on re- ceipts.
Fines With no change expected in parking fines, fine revenue should be essentially unchanged from FY00.
Interest on Investments With interest rates expected to remain stable, interest income is not expected to change.
Payments in Lieu of Taxes With no new agreements expected, PILOT revenue should increase $0.6 million or 2.8%. This increase captures the inflation in the current agreements.
Chapter 121A Increases in payments will be nearly offset by expiring agreements resulting in little change from FY99.
Miscellaneous Department Revenue Projected from historical trends and conservative economic assump- tions, miscellaneous department income should de- cline slightly from FY00 expected receipts.
Licenses and Permits Projected to be essentially un- changed in FY00.
Penalties & Interest Projected to be essentially un- changed in FY00.
Available Funds Should remain unchanged from FY00.
State Aid Projected to increase $24.3 million or 5.3%. Education reform funding is on a statutory seven year schedule which ends in FY00. There has yet to be es- tablished a post FY00 funding schedule. In addition, the phase-out of the use of a portion of lottery pro- ceeds for state purposes will be completed in FY00. Therefore, the City’s lottery distribution in FY00 will reflect only profit growth in the lottery
Teachers Pension Reimbursement An increase of 2.3% is based on the reimbursement arrangement with the state and is reasonably predictable.
Non-Recurring Revenues for FY01, as in FY00, $1 mil- lion will be applied to the Risk Retention Reserve through a transfer from the surplus property fund.
Total revenues in FY00 are projected to increase by $63.1 million, or 3.9% over FY00 budget projections. This increase is lower than that estimated in FY00, due mostly to conservative revenue estimates and a concern that the economy may not be able to sustain its current level of growth for the 27 months from to- day to the end of FY01.
mom a *T ey B ot ed ¥g)¥ettt
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 121A Misc. Department Revenue Licenses and Permits Penalties & Interest Available Funds State Aid Teachers Pension Reimbursement
Total Recurrng Revenue Non-Recurring Revenue
Total Revenues
EXPENDITURES City Departments Public Health Commission County School Department Reserve for Collective Bargaining
Total Appropriations Pensions
Debt Service
State Assessments Reserve
Total Fixed Costs
Total Expenditures
Surplus (Deficit)
FY00
858.28 (33.01) 74.42 59.88 18.00 19.82 34.36 34.26 Disa 10.20 11.64 457.19
37.50
1,603.85 1.00
1,604.85
669.63 57.47 4.68 573.94 1.82
1,307.54 P2855 101.52
67.29 0.00 297A)
1,604.85
0.00
Numbers may not add due to rounding
SG m mia fr ¥
B wv id gy oy t
FY01
Budget Budget
899.13 (38.72) 76.20 59.93 18.00 20.38 34.70 34.07 21.43 10.34 11.64 481.47
38.36
1,666.93 1.00
1,667.93
689.72 my 4.82 596.90 0.00
1,350.64 134.91 113.46 68.93 0.00 Shee
1,667.93
0.00
Expenditure Trends
The following pie chart displays the allocation of ex- penditures projected for FY01. (Figure 9.)
SCHOOL DEPT ~ COUNTY DEPTS.
35.8% Og 0.3%
CITY DEPTS. 41.4%
PENSIONS 8.1%
PUBLIC ———“
HEALTH / STATE
Sipe Se ASSESSMENTS 3.5% DEBT 41%
SERVICE 6.8%
FY01 Estimated Expenditures
Numbers may not add to 100% due to rounding
Figure 9
Major expenditure trends for FY01 include:
City Departments With no long-term program in- creases on the horizon, the major impacts on City de- partment appropriations are collective bargaining and inflation. Based on current revenue projections for FY01 and the uncertainty of the level of Chapter 70 Education Aid, along with the increases projected for FY01 fixed costs, City Departments in total will be limited to a 8% increase over FY00 appropriations. Any cost of living increases included in future collec- tive bargaining agreements will have to be negotiated with this fact in mind. A big unknown is still the im- pact of the educational incentive provision (the “Quinn Bill’) in Police Department contracts. No new positions are planned for any programs at this time. Inflationary cost increases are particularly significant for large contractual service items in basic city serv- ices such as trash removal and alterations and repair contracts, for utilities costs, and employee health benefits.
Public Health Commission Projecting public health services and EMS at current levels, the City’s net sub- sidy to the PHC is projected to increase 3% over the FY00 Recommended Budget. Due to the non- operational costs included in PHC’s budget such as health benefits, pension costs and annual assistance grant to the Boston Medical Center, the city will need to evaluate the feasibility of that 8% during the FY01 budget formulation process.
2558 S/.ulm am «of wy ¥ EB
County Departments Again, the City’s position regard- ing the proposed state takeover of county functions argues for equalizing the local effort to 5%, the same as the state-wide average for other counties. Pending resolution of this issue at the state level, the FY01 projection conservatively assumes a 3% increase in these appropriations, but this is one item that is out of the control of City management.
School Department New programs with multi-year planning horizons are included in the FY00 budget re- sulting in a projected 4% increase for FY01. Currently there are no collective bargaining agreements that carry into FY01. The continued gradual increase in enrollment, particularly in the earlier grade levels, will carry a per student cost increase over FY00. Con- tinued funding of ongoing initiatives such as the Com- prehensive Literacy and Math Initiative, reductions in student-teacher ratios in grades one and two, support for the Technology Initiative and bus purchases are factored in, as are inflationary impacts.
The total appropriations for departmental services under these parameters would increase by $43.1 mil- lion in FY01 over the Recommended Budget for FY00.
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 FY01, these costs will increase by $20.0 million, led by an $11.9 million increase in debt service due to larger borrowings to fund school con- struction and other capital projects.
Bottom line Under these scenarios, the City’s Operat- ing Budget would remain balanced.
Planning a Balanced Budget
Preparing a two-year planning horizon is useful be- cause it provides time to make adjustments to relieve the cost pressures on certain services. It also pro- motes 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 year- to-year, but variances as little as 1% could add up to a $16 million problem in the bottom line. Common ar- eas 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 ab- sorb on a pay-as-you-go basis; public safety overtime, particularly if a significant event occurs (when the Red Sox win the championship, for example) or digni- taries visit the City; or an outside source of funding
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which is suddenly eliminated for an essential need such as summer jobs or child care slots.
The City’s fiscal controls are effective in reducing the chance for an unmanageable deficit. Managing posi- tion vacancies through the Office of Budget Manage- ment and the COO Office ensures that justifications to add personnel fit within the City’s fiscal parameters. The development and implementation of a new finan- cial and human resources information system will raise the level of systematic controls that can be used to project and plan for personnel funding require- ments.
Conclusion
This two-year overview is provided as a guide to un- derstand the impacts of the decisions presented in
the Recommended Budget, and to provide a frame- work 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 de- partments, to allow the development of multi-year scenarios for individual department’s operations, set within the financial constraints affecting the City’s overall budget.
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City Council Orders Filed by the Mayor
Operating Budget Orders: ¢ Appropriation and Tax Order for the Fiscal Year 2000
¢ Appropriation Order for the Boston Public Schools for Fiscal Year 2000
Capital Plan Orders: ¢ Appropriation Order for Pave the Way 2000 program © Seven loan orders authorized under the provisions of Chapter 44 of the General Laws
1. Public Buildings Construction
2. Public Buildings Remodeling & Repair
3. Department Equipment
4. Cemeteries
5. Transportation Study & Development Plans
6. Outdoor Recreational and Athletic Facilities
7. Financial System hardware and software - amendment to previous authorization
¢ Urban renewal program authorized under the provisions of Chapter 121B of the General Laws ° School Project Loan - Improvements, construction & repair authorized under authority of Chapter 645 of the Acts of 1948
¢ General Capital improvements authorized under the authority of Chapter 642 of the Acts of 1966
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CITY OF BOSTON IN CITY COUNCIL
Appropriation and Tax Order for the fiscal year Commencing July 1, 1999 and ending June 30, 2000
ORDERED:
I. That to meet the current expenses of the City of Boston and the County of Suffolk, in the fiscal year commencing July 1, 1999 and ending June 30, 2000, 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, 1998 up to and including March 31, 1999, as certified by the City Auditor under Section 23 of Chapter 59 of the General Laws and the proceeds from the sale of surplus property to be transferred in an amount not to exceed $1,000,000 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 out of available funds on hand July 1, 1999, as certified by the Director of Accounts under said Section 23, and the balance of said appropriations to be raised by taxation pursuant to said Section 23:
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FURTHER ORDERED:
Il. That to meet so much of the expenses of maintaining, improving and embellishing in the fiscal period commencing July 1, 1999 and ending June 30, 2000, 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, 1998, 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:
015-400-3321
Cemetery Division Parks and Recreation Department Personal Services $1,636,159
| HEREBY CERTIFY T HAT Tis FOREGOING, IF PASSED IN THE ABOVE FORM, WILL BE IN 4 ACCORDANCE WITH LAW.
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MERITA A. HOPKA) - HOPES CORPORATION COUNSEL
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CITY OF BOSTON ¢ MASSACHUSETTS
OFFICE OF THE MAYOR April 13, 1999 THOMAS M. MENINO
TO THE CITY COUNCIL Dear Councilors:
I transmit herewith an appropriation order for the Boston Public Schools for FY00 in the amount of $573,944,785, 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.
Improving education throughout Boston requires a united effort by students, teachers, parents, communities, schools, and private businesses, along with City and State officials. This budget, which is $30.9 million larger than FY99, continues my commitment to improving education. Since my first budget as the Mayor of the City of Boston, funding to the Boston Public Schools has increased over $165 million, or over 40 percent.
The FY00 operating budget funds many new initiatives critical to the success of “Focus on Children,” our five year plan of reform, including:
A comprehensive literacy and math program with transition services; Grade 2 class size reduction;
New textbooks and instructional materials;
Operational support for technology in the schools; Recommendations of the Alternative Education Taskforce; and Professional development programs.
SA A A A ad
My commitment to schools is also illustrated through the City’s Five Year Capital Plan. The City of Boston FY00-FY04 Capital Plan includes approximately $234 million for school projects including design and programming study for a new K-8 school in Orchard Park, as well as a school siting study for four additional schools in Boston.
The Boston School Committee and the Superintendent have submitted a budget that balances competing priorities within available resources. This budget provides our students with the tools necessary to meet the standards that have been established by the Boston School Committee. I respectfully request your support of the FY00 appropriation for the Boston Public Schools.
Sincerely,
EG lm
Thomas M. Menino Mayor of Boston
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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, Chapter 108 of the Acts of 1991, and Chapter 150E of the Massachusetts General Laws, to meet the current operating expenses of the School Department in the fiscal period commencing July 1, 1999 and ending June 30, 2000, the sum of FIVE HUNDRED SEVENTY-THREE MILLION NINE HUNDRED FORTY-FOUR THOUSAND SEVEN HUNDRED EIGHTY-FIVE DOLLARS (S573,944,785) 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:-
School Department $573,944,785
| HEREBY CERTIFY THAT THE FOREGOING, IF PASSED IN THE ABOVE FORM, WILL BE IN -~ ACCORDANCE WITH LAW.
MERITAA.HORMNS ? CORPORATION COUNSEL dM Lf
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CITY OF BOSTON ¢ MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999
POWTHE CriyireounNcie
Dear Councilors:
I transmit herewith for your approval an appropriation order in the amount of $15,000,000 for the City of Boston’s Pave the Way 2000 program . The Pave the Way 2000 program will raise the general condition of all of Boston’s roadways and walking surfaces over a two-year period.
I urge your Honorable Body to pass this order.
Sincerel ZW lam Thomas M. Menino
Mayor of Boston
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CITY OF BOSTON IN CITY COUNCIL
ORDERED:
I. That the sum of Fifteen Million Dollars ($15,000,000) be, and hereby is, credited from two special revenue reserve accounts to fund Street Openings, to the Capital Fund; and be it
FURTHER ORDERED: |
II. That said Fifteen Million Dollars ($15,000,000) be appropriated from the Capital Fund to be expended for the purpose of the Pave the Way 2000 program, a two year program to strategically target arterial, collector and neighborhood roadways to improve the general condition of the driving and walking surfaces of the City’s roadway system. Seven Million Five Hundred Thousand Dollars ($7,500,000) per year for two years will be allocated to repave and improve such roadways throughout Boston’s neighborhoods.
| HEREBY CERTIFY THAT THE FOREGOING, IF PASSED IN
THE ABOVE FORM, WILL BE IN H LAW.
MERITA A. HQPAINS A , COREORATION COUNSEL C7 J Zp
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CITY OF BOSTON - MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999
TOT Gtr COUNCIE Dear City Councilors:
I transmit herewith for your approval an appropriation order in the amount of $4,395,000 for acquiring land, or interests in land, for any purpose for which the City is or may 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 Police and School Departments.
I urge your Honorable Body to pass this order. Sincerely
Thomas M. Menino Mayor of Boston
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CITY OF BOSTON
IN CITY COUNCIL
ORDERED: That the sum of Four Million Three Hundred Ninety Five Thousand Dollars ($4,395,000) be, and hereby is, appropriated for acquiring land, or interests in land, for any purpose for which the City is or may 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 Police and School 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, on request 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 projects as described by name attached herein.
| HEREBY CERTIFY THAT TRE FOREGOING, IF PASSED IN THe ASOVE FORM, WILL BE IN Zz, ACCORDANCE WITH,LAW.
MERITAA.HOPKINS | CORPORATION COUNSEL C7)) (>
Attachment
1. Charlestown Police Station 2. Mission High School 3. Site 4 New Schools
CITY OF BOSTON - MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999
POPHE ClhyY COUNCIL Dear City Councilors:
I transmit herewith for your approval an appropriation order in the amount of $28,385,000 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 Community Centers, Fire, Management Information Services and School Departments.
I urge your Honorable Body to pass this order.
Thomas M. Menino Mayor of Boston
BOSTON CITY HALL ¢ ONE CITY HALL PLAZA ¢ BOSTON ¢ MASSACHUSETTS 02201 © 617/635-4000 © eon ik) Printed on recycled paper
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CITY OF BOSTON IN CITY COUNCIL
ORDERED: That the sum of Twenty Eight Million Three Hundred Eighty Five Thousand Dollars ($28,385,000) 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 Community Centers, Fire, Management Information Services and School Departments; and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of Clauses (3A) of Section 7 of Chapter 44 of the General Laws, to issue from time to time, on request 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 projects as described by name attached herein.
| HEREBY CERTIFY THAT THE FOREGOING, IF PASSED IN THE ABOVE FORM, WILL BEIN
yy, A ee ul LAW.
Attachment
—_ OOON OOaAABRWHND =
—_ —
ay cary & WN
. Hyde Park Municipal Building
. Mirabella Pool Bathhouse
. Nazarro Community Center
. Tobin Community Center
. Vine Street Community Center . Engine 51
. Central Kitchen Roof
. Madison Park High (Humphrey Center) . South Boston High School II
. Taft School Il
. Technology Upgrades FY98-01 . Timilty School
. Young Achievers Pilot School II . MIS Computer Room, 103
CITY OF BOSTON - MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999
TOMHE Cry COUNGIE Dear City Councilors:
I transmit herewith for your approval an appropriation order in the amount of $3,550,000 for the purpose of the cost of departmental equipment to service the Inspectional
Services Department.
I urge your Honorable Body to pass this order.
Sincerely ee Menino Mayor of Boston
BOSTON CITY HALL ¢ ONE CITY HALL PLAZA * BOSTON e MASSACHUSETTS 02201 © 617/635-4000 © Bon
nm & J Printed on recycled paper
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vigrmonie
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CITY OF BOSTON
IN CITY COUNCIL
ORDERED: That the sum of Three Million Five Hundred Fifty Thousand Dollars ($3,550,000) be, and hereby is, appropriated for the cost of departmental equipment for the purposes of the Inspectional Services Department; 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, on request 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 projects as described by name attached herein.
| HEREBY CERTIFY THAT THE FOREGOING, IF PASSED IN THE ASOVE FORM, WILL BE IN
ACCORDANCE WITH LAW.
Af ( Cy Z, (i . MERITA A, HOPKINS CORPORATION COUNSEL -
Attachment
1. Automated Permit And Inspection System
S\, CONDITA AD. S/Zy Wee,
1630. ANE one WL
CITY OF BOSTON » MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999
POSH ClyY COUNCIE
Dear Councilors:
I transmit herewith for your approval an appropriation order in the amount of $470,000 for developing land for burial purposes and for constructing paths and avenues and embellishing the grounds in city owned cemeteries.
I] urge your Honorable Body to pass this order.
Thomas M. Menino Mayor of Boston
BOSTON CITY HALL * ONE CITY HALL PLAZA ¢ BOSTON * MASSACHUSETTS 02201 © 617/635-4000 © BO
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CITY OF BOSTON
IN CITY COUNCIL
ORDERED: That the sum of Four Hundred Seventy Thousand Dollars ($470,000) 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, on request of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropriation authorized be expended only on those projects as described by name attached herein.
| HEREBY CERTIFY THAT THE FOREGOING, IF PASSED IN THE ABOVE FORM, WILL BE IN
: ACCORDANCE WITH LAW. f.” 9 = /
Attachment
1. Fairview Cemetery Garage Building 2. Historic Cemeteries FY00 3. Mt. Hope Cemetery Chapel
CITY OF BOSTON » MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999
TO THE CITY COUNCIL
Dear Councilors:
I transmit herewith for your approval an appropriation order in the amount of $757,500 for engineering or architectural services for plans and specifications relative to transportation and development plans to be managed by the Transportation Department and the Boston Redevelopment Authority.
I urge your Honorable Body to pass this order.
Sincerely
Thomas M. Menino Mayor of Boston
BOSTON CITY HALL ¢ ONE CITY HALL PLAZA * BOSTON ¢ MASSACHUSETTS 02201 © 617/635-4000 © RS 1
n GJ Printed on recycled paper
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CITY OF BOSTON IN CITY COUNCIL
ORDERED: That the sum of Seven Hundred Fifty Seven Thousand Five Hundred Dollars ($757,500) be, and hereby is, appropriated for engineering and architectural services for plans and specifications relative to a transportation study and development plans for the Transportation Department and the Boston Redevelopment Authority; and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of Clause (22) of Section 7 of Chapter 44 of the General Laws, to issue from time to time, on request of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropriation authorized be expended only on those projects as described by name attached herein.
| HERESY CERTIFY THAT THE FOREGOING, IF PASSED IN THE ABOVE FORM, WILL BE IN
Vie Wo CE hee LAW.
Mi ESTA A. RORAK: S CORPORATION We 25,
Attachment
1. Transportation Strategies Plan 1999-2010 2. Fenway Master Plan
ar =—
BOSTONIA. Z 5
CITY OF BOSTON - MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999
TO THE CITY COUNCIL Dear City Councilors:
I transmit herewith for your approval an appropriation order in the amount of $19,105,000 for the purpose of construction of municipal outdoor recreational and athletic facilities, including the acquisition and development of land and the construction and reconstruction of such facilities, for the purposes of the Environment, Parks and Recreation, Community Centers and School Departments.
I urge your Honorable Body to pass this order.
Sincerely,
aT
Thomas M. Menino Mayor of Boston
BOSTON CITY HALL ¢ ONE CITY HALL PLAZA ¢ BOSTON * MASSACHUSETTS 02201 © 617/635-4000 © eS : co Printed on recycled paper
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CITY OF BOSTON IN CITY COUNCIL
ORDERED: That the sum of Nineteen Million One Hundred Five Thousand Dollars ($19,105,000) be, and hereby is, appropriated for the construction of municipal outdoor recreational and athletic facilities, including the acquisition and development of land and the construction and reconstruction of such facilities, for the purposes of the Environment, Parks and Recreation, Community Centers and School 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, on request 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 projects as described by name attached herein.
| HEREBY CERTIFY THAT THE FOREGOING, IF PASSED IN TRE ABOVE FORM, WILL BE IN
ACCORDANCE WIT LAW. he ag A MAL:
is = = = Ss CORPORATION COUNSEL 97.47
Attachment
. Tennis Bubble
. Schoolyard Improvement Fund
. Open Space Acquisition
. Amatucci Playground
. Ball Diamonds, Ballfield Restoration FY00 . Beauford Playground
. Billings Field
. Boston Common Brewer Fountain
. Boston Common/Public Garden Pathways . Braddock Park
. Carter Playground
. Children's Wharf Boardwalk Enhancement . Chinatown Basketball Courts
. Christopher Columbus Park (Waterfront) . Columbus Park
. Corbett Playground
. Court Renovations
. Crawford Playground
. Cutillo Playground
. Downer Avenue Playground
. Edwards Playground
. Emerald Necklace
. Fallon Field
. Flaherty Park (SB)
. Flaherty Playground (JP)
. Forbes Playground |
. General Park Improvements FY00 . Harambee Tennis Courts
. Hardiman Playground
. Hobart Street Playground
. Independence Square / Lee Playground . Lambert Avenue Playground
. Langone Park
. McConnell Playground
. McKinney Playground
. Mission Hill Playground
. North End Park / Puopolo Ballfield
. Orchard Park
. Overlook Park
. Parkman Playground
. Penniman Hano Playground Totlot . Public Garden
. Ramsay Park
. Ringer Playground
. Rossmore-Stedman Park
. Saint Helena Park
. Smith Playground
. Sweeney Playground
. Thetford Evans
. Townfield
. Walsh Playground
. Water System Improvements FY00 . Winthrop Square III
se SES, CG Ry oo Eu Ge re OANODOAHRWNHD BR DO WOAN OO A WP =
NO NO — O
AaAankA HAHAHA AAA WWWWWWWWWWNHNNNDYD
CITY OF BOSTON » MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999
TO THE CITY COUNCIL
Dear Councilors:
I transmit herewith for your approval an order to amend an appropriation order originally passed by your Honorable Body on June 24, 1998 and July 15, 1998 and approved by the Mayor on July 21, 1998.
The proposed appropriation order would raise the amount from $20,000,000 to $26,060,000 for the purpose of the development, design, implementation and operation of computer hardware and software for the city-wide administrative information system for human resources, payroll and finance functions.
I urge your Honorable Body to pass this order. Sincerely,
Thomas M. Menino Mayor of Boston
BOSTON CITY HALL ¢ ONE CITY HALL PLAZA ® BOSTON * MASSACHUSETTS 02201 © 617/635-4000 0 Be
nr &J Printed on recycled paper
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_
CITY OF BOSTON IN CITY COUNCIL
ORDERED: That an appropriation order originally passed by the Boston City Council on June 24, 1998 and July 15, 1998, and approved by the Mayor on July 21, 1998 in the amount of Twenty Million Dollars ($20,000,000), is amended by inserting in place thereof the sum of Twenty Six Million Sixty Thousand Dollars ($26,060,000), appropriated for the development, design, implementation and operation of computer hardware and software for a city-wide administrative information system for human resources, payroll, and finance functions; and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of Clause (28) and (29) of Section 7 of Chapter 44 of the General Laws, to issue from time to time, on request of the Mayor, bonds, notes or certificates of indebtedness of the City up to said amount, provided that the appropriation authorized be expended only on those projects as described by name attached herein.
i HEREBY CERTIFY THAT THE FOREGOING, IF PASSED IN THE ABOVE FORM, WILL BE IN Vine 0 WITH, LAW.
MERITAA.HORKINS J } CORBORATION COUNSEL “77%,
Attachment
1. Financial Management Information System
CITY OF BOSTON - MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999
TOmHe CLry COUNCIL Dear City Councilors:
I transmit herewith for your approval an appropriation order in the amount of $950,000 to be expended in aid of the Boston Redevelopment Authority for defraying such part of the costs of development, renovation, modernization, acquisition, purchase and operations relative to urban renewal projects located in various urban renewal areas throughout the City of Boston.
I urge your Honorable Body to pass this order.
Sincerely,
Thomas M. Menino Mayor of Boston
BOSTON CITY HALL * ONE CITY HALL PLAZA * BOSTON ¢ MASSACHUSETTS 02201 © 617/635-4000 © Bon
n &J Printed on recycled paper
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noi208 to ytiD od) worlguow
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CITY OF BOSTON IN CITY COUNCIL
ORDERED: That the sum of Nine Hundred Fifty Thousand Dollars ($950,000) be, and hereby is, appropriated to be expended in aid of the Boston Redevelopment Authority for defraying such part of the costs of development, renovation, modernization, acquisition, purchase and operations relative to urban renewal projects located in the following urban renewal areas: Charlestown, West End, Government Center, South End, Fenway, Park Plaza, Kittredge Square, St. Botolph Street, School-Franklin, South Station, Brunswick-King, Boylston-Essex, South Cove, Washington Park, Campus High, Whitney Street, New York Streets, Central Business District, Bedford-West, North Harvard, Summer Street NPD and Waterfront, as will not be met by loans (other than temporary loans) or by contributions or grants from the federal government or from any other source; and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of Section 20 of Chapter 121B of the General Laws, to issue from time to time, on request 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 projects as described by name attached herein.
| HEREBY CERTIFY THAT THE FOREGOING, IF PASSED IN THE ABOVE FORM, WILL BEIN e ACCORDANCE WITH LAW.
MERITA A. HOPKAS
PRANS - 2 “02 ORATION COUNSEL Dane
Attachment
1. BRA Admin FY00-02 2. CNY, Sewer And Drain Repairs
CITY OF BOSTON - MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999
TO THE CITY COUNCIL Dear City Councilors:
I transmit herewith for your approval an appropriation order in the amount of $4,925,000 for the purpose of acquiring land for, constructing and originally equipping and furnishing public schoolhouses and additions, and for the reconstruction, remodeling, rehabilitation and modernization of any schoolhouse or addition.
I urge your Honorable Body to pass this order.
Sincerely, Thomas M. Menino Mayor of Boston
BOSTON CITY HALL ¢ ONE CITY HALL PLAZA ¢ BOSTON ¢ MASSACHUSETTS 02201 © 617/635-4000 ® ca
nn &J Printed on recycled paper
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-
CITY OF BOSTON
IN CITY COUNCIL
ORDERED: That the sum of Four Million Nine Hundred Twenty Five Thousand Dollars ($4,925,000) be, and hereby is, appropriated for projects which may become approved school projects within the meaning of Chapter 645 of the Acts of 1948, as amended, including the acquiring land for, constructing and originally equipping and furnishing public schoolhouses and additions, and for the reconstruction, remodeling, rehabilitation and modernization of any schoolhouse or addition; and that to meet said appropriation the Collector/Treasurer be, and hereby is, authorized under the provisions of Section 8 of Chapter 645 of the Acts of 1948, as amended, or under the provisions of Chapter 642 of the Acts of 1966, as amended, or under the provisions of Clause (3) and/or (3A) of Section 7 of Chapter 44 of the General Laws, to issue from time to time, on request 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 projects as described by name attached herein.
| HERESY CERTIFY THAT THE FOREGOING, IF PASSED IN THE ASOVE FORM, WILL BE IN
ACCORDANCE WITH LAW.
[heat Oy
ME en Ap LA
TA AL. ACPA
CORPORATION COUNSEL Aye.
Attachment
1. Orchard Park K-8
CITY OF BOSTON » MASSACHUSETTS
OFFICE OF THE MAYOR THOMAS M. MENINO
April 13, 1999
PO THe.GILY:COUNCIL Dear City Councilors:
I transmit herewith for your approval an appropriation order in the amount of $2,550,000 for the purpose of 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 for the purpose of various city departments including the Boston Redevelopment Authority, Neighborhood Development and Parks and Recreation Departments.
I urge your Honorable Body to pass this order.
Sincerely,
Thomas M. Menino Mayor of Boston
BOSTON CITY HALL ¢ ONE CITY HALL PLAZA ¢ BOSTON ¢ MASSACHUSETTS 02201 © 617/635-4000 Omen
nm © Printed on recvcied paper
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CITY OF BOSTON IN CITY COUNCIL
ORDERED: That the sum of Two Million Five Hundred Fifty Thousand Dollars ($2,550,000) be, and hereby is, appropriated for 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 and landscaping, including the planting of shade trees, paving and other site improvements incidental or directly related to such remodeling, reconstruction or repair for the purpose of various city departments including the Boston Redevelopment Authority, 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 Chapter 642 of the Acts of 1966, as amended, to issue from time to time, on request 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 as described by name attached herein.
| HEREBY CERTIFY THAT THE FOREGOING, IF PASSED IN THE ASOVE FORM, WILL BEIN
ACCORDANCE WITH LAW.
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Attachment
1. Boston East Site 2. N.I.C.E. Program 3. Street Trees FYOO
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Revenue Estimates and Analysis
Re
V
Overview
The recommended FY00 budget is supported with $1.605 billion in revenue, an increase of 5.3% over FY99. The budget includes $1.604 billion in recurring revenue and $1.0 million in non-recurring revenue. FY00 will represent the seventh straight year of reve- nue growth for the City. (Figure 1.) The continuing trend of positive revenue growth for the City is linked directly to stability in the Commonwealth’s financial situation and continued growth of the regional and national economies.
% Change 10% i Sa = st = ea
ocr a -
6% -
4%
2%
0%
-2% -
4% —— Sy rea 91 '92 93 '94 95 96 97 '98 99 ‘00
Annual Change in City Revenues
FY91 - FY00
* Adjusted for DHH
Figure 1
This chapter begins with a review of national and state economic and political trends which will impact
Boston in FY00 and beyond. It is followed by an analy-
sis of recent state budget trends and related implica- tions for state local 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. Net property tax and state aid together make up approximately 80% of City revenues and their continued stability is becoming more and more
critical in determining the City’s ability to deliver ade-
quate services. (Figure 2.)
The Nation
The United States is currently experiencing a period of solid economic growth. In the summer of 1998, it appeared as though economic growth could be in jeopardy as Asian currencies came under pressure
' J FY'96 FY'00 NET PROPERTY TAX NET PROPERTY TAX LEVY & STATE AID LEVY & STATE AID 68.0% 79.9% OTHER OTHER REVENUE REVENUE 32.0% 20.1% Net Property Tax Levy and
State Aid as a Percent of Total Revenue
Figure 2
versus the dollar in the foreign exchange markets. The Federal Reserve stepped in and lowered the fed- eral funds rate three times during the rest of 1998 to take the pressure off of those countries and to calm nervous investors here at home, many of whom thought the trouble in Asia would slow economic growth in the U.S. When foreign currencies weaken versus the dollar, it hurts the ability of people in the foreign country to buy our products and slows busi- ness growth here at home. On the positive side, it also makes goods coming into the United States cheaper in dollar terms, which keeps prices down in the U.S.
The Fed’s rate cuts have kept the economy growing strongly and the unemployment rate at historical lows. Even though the seasonally adjusted unemploy- ment rate in the U.S. fell to 4.2% in March 1999, down from 4.7% a year earlier, inflation has remained very low at an annual rate of 1.6%. The Fed never wants too much prosperity to last too long, however, because of its concern about rising inflation. Strong growth can bring inflation and that is why the Fed could raise short-term interest rates in the future.
Higher interest rates slow the economy by making money more expensive to borrow for such things as home purchases. The conventional 30-year fixed rate mortgage on April 1, 1999 was 6.98%, down slightly from 7.15% a year earlier. Mortgage rates should stay near their current level as long as there are no con- crete signs that inflation is picking up or the Fed does not move to raise interest rates. Mortgage rates are
still historically very low which should keep the real estate market healthy for a while longer.
Due to the very strong national economy, federal tax revenues were so strong in FY98 and FY99 that the is- sue of how to eliminate the federal budget deficit is no longer an issue. Now the issue is how to spend the surpluses that will be available. Whether Congress decides to spend the surpluses or use them to pay down the national debt, the states no longer have to worry quite as much about the financial problems of
the Federal government drastically impacting their fi-
nances.
The Commonwealth
Economic growth in Massachusetts during 1998 was
strong and employment in Massachusetts continued a
trend of growth. The Massachusetts seasonally ad- justed non-farm payroll showed a nice gain of 52,400 jobs in 1998, a gain of 1.7%. This was down, however, from a gain of 77,200 jobs in 1997, a gain of 2.5%. The Massachusetts seasonally adjusted unemployment rate for February 1999 was 2.9%, down from 3.5% a year earlier. (Figure 3.)
5% 4.5%
4% — 3.5%
3% 25% To i
Jan'96 Jan'97 Jan'98 Jan'99 Massachusetts Unemployment Rate 1996 - 1999 Figure 3
The Massachusetts economy has been changing from an economy dependent on defense and other types of manufacturing to a service economy. In 1980, manu-
facturing industry employment accounted for approxi-
mately 25% of total non-farm employment in Massachusetts. By December 1998, it accounted for only 13.8%. Meanwhile, in December 1998, employ- ment in the finance, insurance, real estate, and serv- ices industries accounted for 43.0% of total non-farm employment in Massachusetts, up from 30% in 1980.
At the cutting edge of the service economy are some of Massachusetts’ strongest growth sectors; high tech- nology, biotech, health care, financial services, and education. Route 128 has become well known nation- ally as a leading high technology area while Boston and Cambridge have become home to several leading biotech companies. Massachusetts has always been a leader in health care, from the first public demonstra- tion of anesthesia at Massachusetts General Hospital in 1846 to the proliferation of managed care. Re- cently, several hospital expansions, alliances and mergers have occurred, ensuring a future leadership role in health care for Massachusetts.
The Commonwealth is also home to many leading fi- nancial services institutions including John Hancock Mutual Life Insurance, Putnam Investments, Bank- Boston Corporation, the Prudential Insurance Com- pany, and Fidelity Investments. Beginning with the first mutual fund in the United States, which was started in Boston, the Commonwealth has attracted leading mutual fund and other financial services com- panies.
The Massachusetts economy is helped immensely by the numerous public and private colleges and univer- sities within its borders. The largest of these institu- tions are Harvard University, Massachusetts Institute of Technology, Boston College, Boston University, Northeastern University, and the University of Massa- chusetts. With the national movement toward a serv- ice economy requiring advanced education, Massachusetts is well positioned for the future. Col- leges and universities add to the economy in other ways as well. From 1991 through 1997, approximately $300 million of large construction projects were com- pleted at educational institutions in Boston alone.
In 1998, there was strong growth in the Massachusetts construction industry. The value of residential con- struction contracts in Massachusetts is estimated to have increased 19.5% in 1998, after a 10.9% increase in 1997. Meanwhile, the value of nonresidential build- ing construction contracts in Massachusetts is esti- mated to have decreased only slightly in 1998, after a 25.3% increase in 1997.
The Commonwealth Budget
Over the last seven years, the Commonwealth has been successful in balancing its own budget. This now gives the Commonwealth the capacity to support an adequate and diversified local revenue base that reduces over-reliance by municipalities on the prop- erty tax. The following summarizes the state’s budget situation with the purpose of reflecting upon the
R @ wen w te EA sat Mi
state’s capacity to continue its strong local aid pro- gram for the state’s cities, towns and regional school districts.
The Commonwealth has tended to build its budgets cautiously the last several years by being relatively conservative in its revenue estimates. This definitely has played a role in the strong financial condition of the Commonwealth. According to the Governor's FY00 Proposed Budget, total FY00 revenues are ex- pected to be $20.241 billion, an increase of 2.6% over FY99 projected revenues.
With the Commonwealth running budget surpluses, talk has turned to giving the taxpayers back some of their money in tax cuts. A few years ago, the Legisla- ture approved a sliding scale for capital gains taxes from 12%, if an asset is held for one year or less, to 0% for assets held more than six years. The capital gains tax reduction became effective on January 1, 1996. In July 1998, the Legislature and the Governor worked out a tax cut. The tax cut included a doubling of the personal exemption, a reduction in the unearned in- come tax rate from 12% to 5.95% and a reduction in the unemployment insurance tax on businesses. The Governor has recently filed legislation to cut the tax on both earned and unearned income from 5.95% to 5.00%.
On the expenditure side, the Commonwealth has built its FY00 budget with conservative spending plans. In the Governor's proposed budget, projected expendi- tures in FY00 total $20.391 billion, an increase of only 1.7% over FY99 projected expenditures.
In the Governor’s proposed FY00 budget, Chapter 70 education local aid increases $140 million, to $2.713 billion, a 5.5% increase over actual FY99 Chapter 70
education local aid. The proposed increase will fully fund the seventh year of education reform.
In FY93, Commonwealth officials, driven by practical considerations and availability of resources, rein- stated increases in local aid in the form of aid ear- marked for education. This period of increases followed three years of significant local aid reductions which played a key role in the Commonwealth’s return to a balanced budget. The Commonwealth’s annual cost for direct local aid has increased from $2.359 bil- lion in FY92 to the $4.456 billion proposed in the Gov- ernor’s FY00 budget. The following section looks at Boston's experience with local aid in detail.
State Local Aid
Local aid refers primarily to distributions from the Commonwealth to municipal general revenues for Chapter 70 education aid, additional assistance and
lottery aid. The amount of these funds to be distrib- uted is listed on each community's “cherry sheet” (a listing of a city or town’s local aid that is printed on cherry-colored paper) along with other relatively smaller Commonwealth programs such as library aid, school construction and transportation reimburse- ments, and highway funds. The City received local aid from the Commonwealth totaling $380.2 million in FY97, $414.7 million in FY98, and has a budget of $451.0 million in FY99. The City expects $457.2 mil- lion of local aid in FY00.
Since FY82, there have been three distinct phases in state local aid funding policy. From FY82 through FY89, local aid policy was essentially a revenue shar- ing response to Proposition 2 1/2, the statewide cap on local property tax rates and levies. A reasonable annual increase in local aid became an essential com- ponent in the financial planning for municipalities. This phase was followed by draconian state aid reduc- tions implemented during the FY90, FY91 and FY92 budgets. During this period, the Governor and the Legislature significantly reduced state revenue shar- ing with cities, towns, and regional school districts in order to help balance the state budget. Between FY89 and FY92, statewide cherry sheet aid declined $602 million or 20% while all other state spending in- creased by $1.5 billion or 15%.
Beginning with passage of the FY93 state budget, the Commonwealth embarked upon a multi-year commit- ment to increase and equalize funding for local edu- cation in its local aid distributions. In general, state local aid during the FY93-FY99 period has been less favorable for Boston than the revenue sharing ar- rangement during the FY82-FY89 period. To illus- trate: the City’s total state aid between FY93 and FY99 increased by $143 million or 46%, while its total state aid between FY83 and FY89 increased by $171 million or 72%. The City’s FY00 state aid increase of $6.2 mil- lion represents a 1.4% increase over FY99, down sharply from the 8.8% increase received in FY99.
A key component of the Commonwealth’s education reform efforts are the charter schools. The current educational aid is delivered in tandem with state- mandated costs for charter schools. Charter schools are publicly funded schools administered independ- ently from local school committee and teacher union rules and regulations and 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 sys-
tem. In addition to the Board of Education, the local
school committee and local bargaining agent must ap- prove Horace Mann charter schools. In addition, Hor- ace Mann charter schools’ budgets remain part of the
public schools budget.
Two pilot schools opened in Boston as Horace Mann charter schools for September 1998. There are five Commonwealth charter schools currently operating in Boston and two more are scheduled to open in Sep- tember 1999. In addition to these five charter schools, Boston residents attend 3 charter schools outside of Boston. There are currently 1918 students in Boston attending charter schools. The Governor's proposed FY00 budget recommends removing the limit on the number of charter schools which can be opened statewide. Before FY99, all charter school tui- tion was drawn directly from the City’s Chapter 70 aid. This draw on the City’s education aid totaled $10.4 million in FY97 and $10.9 million in FY98. Under re- cent amendments to the charter school law, the Com- monwealth will pay a declining share of between 100% and 0% over four years for new students and increases in tuition. The Governor's proposed FY00 budget, however, recommends cutting the reimbursement from between 100% and 0% over four years to 50% for one year. The City has budgeted $12.2 million to be the net impact of the charter schools in FY99 after re- ceiving a $3.0 million reimbursement from the Com- monwealth. The City expects $16.7 million to be the net impact in FY00 after a $1.5 million reimburse- ment. In the long term, it is assumed that the charter schools that thrive will increase overall enrollment which in succeeding years will increase funding for the school district in the Chapter 70 formula and miti- gate the negative fiscal impact of charter schools on the City’s traditional public schools.
Education aid to cities, towns, and regional school districts statewide is expected to be $2.573 billion in FY99. The Governor’s budget for FY00 includes $2.713 billion of education aid, an increase of 5.5%. The City received Chapter 70 education aid of $115.5 million in FY97 and $143.9 million in FY98. Boston will receive $178.2 million in FY99 and is expected to receive $180.0 million in FY00, an increase of only 1.0%. FY00 is the last year of the statutorily established funding schedule for education reform. There has yet to be established a post-FY00 funding schedule. A vital component in the City’s delivery of quality public edu- cation in the near-term is strong financial support from the Commonwealth.
Lottery aid for the City, as for most municipalities, has grown steadily the last few years as a result of a state
8 6 Re Je -V ce hn i 6
decision to phase-out the Lottery cap and return all lottery profits to the cities and towns. FY00 is the fifth and final year of the state’s plan. The City’s lot- tery aid was $41.1 million in FY97 and $49.6 million in FY98. The City expects that FY99 lottery aid will ex- ceed the budget estimate of $51.0 million due to a supplemental lottery aid distribution of $5.2 million. The City expects to receive $56.0 million in lottery aid in FY00. The lottery formula distributes lottery aid in- creases based inversely upon each municipality's rela- tive per capita property wealth. The City receives a smaller percentage in lottery aid than its share of the state population, and dramatically less than the share of lottery proceeds derived from sales in Boston. Nev- ertheless, lottery has been an important source of revenue growth, aiding the City’s efforts to sustain adequate municipal services. During the last four years, Boston’s lottery distribution has reflected both lottery profit growth and the phasing out of the diver- sion of lottery funds to state coffers. Beginning in FY01, the City’s lottery distribution will reflect only profit growth in the lottery.
Property Tax Levy
The property tax levy has been the City’s largest and most dependable source of revenue growth during the past fifteen years. In FY99, the property tax levy was $819.3 million, providing 53.5% of all City revenue, with an increase to $858.3 million expected in FY00. According to current estimates, the property tax levy will account for 53.7% of total revenue in FY00.
The increases in the property tax levy have been steady and consistent from FY85 to FY99, ranging from $28 million to $41 million. However, because of the increasing property tax levy base, the $29.9 mil- lion increase in FY85 represented an 8.9% increase, while the $36.9 million rise in FY99 represents 4.7% growth. It is important for the financial health of the City that the property tax levy continue to grow but its future growth, as explained in more detail below, is not guaranteed.
Proposition 2 1/2 has been the overwhelming factor affecting the City’s property tax levy since being passed 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 to- tal levy with certain provisions for new growth and construction. 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 Bos-
ton, however, has not voted to either override the levy limitations or exclude any debt from the limit.
Proposition 2 1/2, as amended in 1991, allows growth in the levy beyond the 2.5% limit for any new proper- ties and any increases in property valuations that are not related to municipal-wide revaluations. This limi- tation is more flexible than the original limitations on allowable new growth and has helped to strengthen revenue growth in a budget that does not have a very diversified revenue base.
In each year since FY85, the City has increased its levy by the allowable 2.5%. These increases have grown as the levy has grown, beginning in FY85 at $8.4 million and reaching $19.6 million in FY99. During these same years, the levy has also been positively im- pacted by taxable new value, especially from new con- struction that has added to the tax base. Taxable new value is expected to be $18.5 million in FY00. The combined effect of the allowable 2.5% increase and the taxable new value is an average annual levy in- crease from FY97 through FY99 of 4.4%, and a pro- jected increase in FY00 of $39.0 million or 4.8%.
From FY85 through FY89, assessed property values in Boston increased at an average annual rate of about 22%, far outpacing the capped growth in the levy. Most of this increase was due to appreciation in the value of existing properties. This disparity between value appreciation and levy growth caused a signifi- cant downward trend in the property tax rate. The Ci- ty’s effective property tax rate in FY84 was 2.5%. By FY89, the effective property tax rate had fallen to 1.4%. When the disparity between growth in value and growth in the levy flows in this direction, the Ci- ty’s property tax base becomes more protected (i.e. more distant from the 2.5% limit).
What occurred in the Boston real estate market be- ginning in 1988 significantly reversed the FY85 through FY89 property tax trends described above (which reflect real estate activity in calendar years 1983 through 1987). As economic activity slowed, Boston’s real estate values leveled off. Then, as the New England region experienced a deep recession, activity in both the commercial and residential mar- kets slowed more dramatically. Office vacancy rates increased and downtown development came to a near standstill.
All of this was reflected in the fourth citywide revalua- tion, establishing values as of January 1, 1991 at $29.8 billion. This represented an 18.1% decline from the prior year’s total taxable value. This was followed by an 8.4% trending down for January 1, 1992 values at $27.3 billion and a 1.9% decline for January 1, 1993 to
Rea ve a ec ES t bw 2 ¢t & s 7 &
$26.8 billion. The January 1, 1994 values, established by the fifth citywide revaluation, showed a 5.0% in- crease to $28.1 billion. This was followed by increases in taxable value of 4.5% and 5.5% in the following two years. The sixth citywide revaluation that established values as of January 1, 1997, showed a 9.0% increase to $33.8 billion. This was followed by a market in- dexed assessment in FY99 that established values as of January 1, 1998 and showed a 6.8% increase to $36.1 billion. These last five measures of taxable City property values have demonstrated recovery and sta- bility in the City’s real estate market since the signifi- cant fall in values in the beginning of the decade.
As values decreased in the early 1990s, the City con- tinued each year to maximize the allowable levy in- crease under Proposition 2 1/2. Between FY90 and FY94, the levy increased each year by an average of 6.4%. The dramatic decrease in values brought the ef- fective tax rate (levy / taxable value) from its healthy low point of 1.4% in FY89 to 2.47% in FY94, danger- ously close to the Proposition 2 1/2 tax rate ceiling of 2.50%. Reaching the 2.5% cap would result in the al- lowable 2.5% annual levy growth being reduced in a low value growth year. However, subsequent to the four years of total taxable value increases described above, the City now has some space between its FY99 net effective tax rate of 2.27% and the tax rate ceiling. (Figure 4. )
$ Per Thousand
$90 tea 5 1G ertore
ee Proposition 2 1/2 Ceiling $25 $20 =e $15
$10
$5 —
$0
‘90 ‘91 92 '93 '94 95 ‘96 '97 '98 ‘99
Overall Property Tax Rate FY90 - FY99
Figure 4
There are continued signs of improvement in some of the variables which influence decisions by investors to go forward with commercial and residential devel- opment. In most parts of Boston, single family home prices are rising, sales are increasing and apartment
rents are moving higher. Commercial rental rates are also increasing and vacancy rates are falling. (Figure
5.)
20%
15% — . ———— 10% — ———__———. Th
‘91 '92 '93 '94 '95 '96 '97 '98 Boston Office Space
Vacancy Rates 1991 - 1998
Source: Meredith & Grew
Figure 5
Demand for office space in Boston continues to in- crease. As of the fourth quarter of 1998, the overall Boston office vacancy rate dropped to 3.3% from 4.1% at the end of 1997. Because office vacancy rates are dropping, rents are rising. The average asking rent, per square foot for office space in Boston during the fourth quarter of 1998 was $36.80, up dramatically from $25.63 a year earlier. During the fourth quarter of 1998, the average asking rent per square foot in Back Bay was $36.37 nearly unchanged from $36.87 in the fourth quarter of 1997. In the financial district, however, the average asking rent per square foot dur- ing the fourth quarter of 1998 was $41.04, up signifi- cantly from $27.93 in the fourth quarter of 1997. (Figure 6.)
Boston’s housing market is currently characterized by rising rental rates and rising single family home prices. In Boston, apartment rents are rising due to a short supply of rental condominiums and apartments. The supply of rental units is down as the sale of previ- ously rented condominiums removes them from the rental market. The trend in home prices is higher as the median single family home price in the Boston Metropolitan Statistical Area during the second quar- ter of 1998 was $206,400, up 6.3% from the second quarter of 1997. This compares with the median sin- gle family home price in the United States during the
second quarter of 1998 of $130,900, which was up 5.8% from the second quarter of 1997.
Should the real estate market, which is currently positive, suddenly depreciate again, the City’s proxim- ity to the 2.5% tax rate threshold could impair the growth of the property tax levy for the first time since FY84. This would have serious implications for the Ci- ty’s future ability to maintain the current level of serv- ices. Fortunately, however, the real estate market was healthy in 1997 and 1998 and is expected to remain so throughout 1999 and into 2000.
It should be noted that the City receives approxi- mately 80% of its revenue from property taxes and state aid. Should the economy fall into a deep reces- sion, real estate values could be pushed low enough to negatively affect the property tax levy, while simulta- neously pressuring the state to cut local aid. Real es- tate prices generally turn down because of weaker economic conditions and weaker economic conditions usually hurt the Commonwealth’s tax collections and force it to increase spending on social programs. This could negatively impact the Commonwealth’s ability to balance its budget without cutting local aid. Cur- rently, the real estate market and the Common- wealth’s financial position are expected to be strong for the foreseeable future.
Dollars /Sq. Ft. $50. - 7
WB Back Bay | | Financial District
$40
$30
$20 —
$10 —
$0 —
917 "92" 93°" 94" 95 — 96> "97-938" Boston Office Space Asking Rents 1991 - 1998
* 4th quarter
Figure 6
011-0129 011-0130
011-5104
011-7151
011-0169
011-1013
011-3105 011-3109 011-3120 011-3137 011-3202 011-3211 011-3301 011-3311 011-3321 011-3797 011-4002 011-4101 011-4103 011-5106 011-7001 011-7117 011-7119 011-7131 011-7132 011-7155 011-7157 011-8000 011-8003
CITY OF BOSTON
REVENUE DETAIL FY97 FY98 FY99 FY00 Actual Actual Budget Budget PROPERTY TAX LEVY 748,987,129 782,438,622 819,300.061 858,282,562 OVERLAY RES ERVE (38,034,032) _ (50,566,487) _ (42,712,325) _ (33,010,868) Subtotal 710,953,097 731,872,435 776,587,736 825,271,694 EXCISES Motor Vehicle Excise 30,275,142 32,341,091 33,500,000 36,300,000 Room Occupancy Excise 19.670,581 21,943,065 22,800,000 23,900,000 Jet Fuel Excise 12,078,411 12,588,825 12,200,000 13,900,000 Other Excise 144,497 328,500 295,000 320,000 Subtotal 62,168,631 67,201,481 68,795,000 74,420,000 FINES Parking Fines 45,333,621 44,188,380 46,700,000 57,500,000 Code Enforcement - Trash 107,995 95,600 95,000 100,000 Other Fines 3,517,674 2,006,892 2,278,500 2,278,500 Subtotal 48,959,290 46,290,872 49,073,500 59,878,500 INTERES T ON INVES TMENTS 16,762,111 16,711,478 15,300,000 18,000,000 PAYMENTS IN LIEU OF TAXES Mass port 10,127,596 10,253,847 10,378,559 10,482,345 Other Payments In Lieu of Taxes 8.071.462 9,262,985 122705501 9,340,190 Subtotal 18,199,058 19,516,832 25,649,060 19,822,535 URBAN REDEVELOPMENT CHAPTER 121A Urban Redev. Chap. 121ASec. 6A 8,177,908 10,430,169 8,323,542 8,975,979 Urban Redev. Chap. 121A Sec. 10 25,808,963 26,178,704 24,563,099 25,384,510 Subtotal 33,986,871 36,608,873 32,886,641 34,360,489 MISC. DEPARTMENT REVENUE Registry - Vital Statistics 871,301 891,627 900,000 910,000 Liens 634,525 844,023 850,000 975,000 City Clerk - Fees 396,949 496,369 500,000 525,000 Municipal Medicaid Reimbursement 8,721,859 8,160,179 8,000,000 12,000,000 Police Services 870,754 747.681 750,000 650,000 Fire Services 2,112,409 2,528,008 2,400,000 2,750,000 Parking Facilities 1,989,457 1,082,121 700,000 800,000 PWD - Street & Sidewalk Occupancy Fees 1,930,813 4,775,984 2,700,000 3,000,000 Buildings - Rents 272,415 232,342 230,000 275,000 PWD - Fiber Optic Rental Fees 0 423,452 340,000 600,000 Tuition & Transportation - Schools 611,723 608,106 600,000 615,000 Library Fees 138,093 147,520 160,000 175,000 Library of Last Recourse 2,486,284 2,622,739 1,074,539 0 Registry of Deeds Fees 1,994,223 2,343,072 2,500,000 0 Telephone Commissions - City 115,443 100,240 120,000 100,000 Worker's Comp. Reimbursement 673,678 1,410,192 1,100,000 1,100,000 Settlements 1,223,606 564,759 800,000 900,000 Pensions & Annuities 3,596,377 1,850,665 1,850,000 2,000,000 Fringe Bene fit & Indirect 758,817 1,125,196 800,000 875,000 Prior Years Reimbursements 889,322 2,149,582 2,500,000 2,100,000 Misc. Recovered Revenues 0 0 1,200,000 0 Police Detail, 10% Admin. Fee 1,610,127 1,652,362 1,675,000 1,900,000 Fire Detail, 10% Admin. Fee 209,262 208,319 250,000 375,000 Other Misc. Department Revenue sa 205077 871,073 1,603,325 Igo38%509 1 Subtotal 39,627,614 35,835,613 33,602,864 34,262,531 ny @ ven ll 6 Eeayt len tes Ana ey ae
011-0211 011-0213 011-0215 011-0221 011-0222 011-0224 011-0225 011-0229 011-0235
011-0133 011-0134 011-0136
011-2502 011-2503
011-1015 011-1101 011-1102 011-1103 011-1104 O1l1-1111 011-1112 011-1114 011-1116 011-1119 011-1301 011-1305 011-1306 011-1307 011-1311 011-1316
O11-1115
011-2501
CITY OF BOS TON
GRAND TOTAL _1,381,149,667
Re ch Ww a fh wW BE st tt i
1,446,221,643
PEP Ye PIRI Lo
REVENUE DETAIL FY97 FY98 FY99 FY00 Actual Actual Budget Budget LICENSES & PERMITS Building Permits 9,199,877 ae 03 6.000.000 12,000,000 Weights & Measures 167,535 S35 005 160,000 0 BTD - Street & Side walk Permits 1,025,581 1,204,744 1,100,000 1,250,000 Health Inspections 881,899 1,045,703 900,000 1,000,000 Alcoholic Beverage Licenses DELS 53515 PL ILI IDEN OS) 2,280,000 2,350,000 Entertainment Licenses 466,323 479,452 480.000 480.000 Police & Protective Licenses and Permits 541,830 429,209 450,000 450,000 Other Business Licenses and Permits 897,414 910.460 940.000 950,000 Cable Television 1,751,939 1,887,984 2.475.000 2,500,000 Other Licenses and Permits 267,246 280,870 390.000 325,000 Subtotal W739 55155 23VA22. 2.67, 15,175,000 21,305,000 PENALTIES & INTEREST Penalties & Interest - Property Tax 12262,625 1,636,080 1,350,000 1,500,000 Penalties & Interest - Motor Vehicle Excise 2,817,692 2,809,178 2,800,000 2,900,000 Penalties & Interest - Tax Titles 4,751,106 5,106,086 5,000,000 5,800,000 Other Penalties & Interest 389 83 500 500 Subtotal 8,831,811 9,551,427 9,150,500 10,200,500 AVAILABLE FUNDS Cemetery Trustee 700,000 700,000 1.588.608 1,636,159 Parking Meters 8,500,000 8,500,000 7,900,000 10,000,000 Subtotal 9,200,000 9,200,000 9,488,608 11,636,159 STATE AID State Owned Land 0 207,244 246,884 308.605 R.E. Abatements - Veterans 0 38,033 211,628 211,628 R.E. Abatements - Surviving Spouses 264,150 264,150 265,494 265.494 R.E. Abatements - Blind 0 27,300 Bos 26,211 Elderly Exemptions 789,646 728,904 728,904 712,083 State Lottery Local Aid 41,107,710 49,589,823 50,955,659 55,964,533 Highways 836,476 . 836,476 836,476 836,476 Veterans