radnor preliminarybudget

2012 Township

Manager

Recommendation

Budget Report Radnor Township, PA

301 Iven Ave.

Wayne, PA 19087

www.radnor.com

610.688.5600

Version 1, November 11, 2011

http://www.radnor.com/

2012 Township Manager Recommendation Budget Report

2012 Township Manager Recommendation Budget Report Radnor Township, PA November 11, 2011

Members of the Board of Commissioners:

The Administration respectfully submits the 2012 operating budget and the updated 2012-2015 capital improvement plan. The process included a comprehensive look at all the financial areas of the Township’s operations, levels of service, capital needs, and funding availability. The proposed budget presents a financial document that looks at the last four years of actual information, plus the current year budgeted estimates and the proposed 2012 activity. The budget document is the legislative means to allocate anticipated resources (revenues plus cash reserves) towards providing the municipal services to the stakeholders of Radnor Township.

The financial information included in the budget is presented on a cash basis of accounting which means that revenues and expenditures are recognized when they are actually received or spent (not necessarily when they are incurred). The primary benefits of presenting this information on a cash basis are that it is easier for the casual stakeholder to understand the information and that it can be directly reconciled back to the Township’s financial data since the Township operates on a cash basis. Annually, the Township converts its cash books to comply with Generally Accepted Accounting Principles (GAAP) through the financial audit process. The primary drawback to budgeting on a cash basis is that accrued liabilities are not directly built into the expenditure estimates.

November 11, 2011

2012 Proposed Budget

Calendar

October 4 – Special Meeting to review preliminary numbers October 7 – Publication of this report October 10 – Adoption of 2012 budget calendar November 11 – Township Manager Submission of Recommended 2012 Budget, Five-year Capital Plan. November 14 – Board adoption of the preliminary budget and capital plan November 28 – Public Hearing on 2012 Budget and Capital Plan November 30 and/or December 5 – Potential nights for special Board of Commissioner meetings to review the budget December 12 – Anticipated adoption date of the 2012 budget

2 of 168


Chapters:

Included in the budget package are the items identified below. In addition to including the

budget and capital plan, the purpose of including the other items is to make sure that these specific

projects that have been worked on over the past year are identified and are being monitored.

Budget Items:

Executive Summary

2012 Budget Document

2012-2015 Capital Plan

Other Financial Related Items:

2011 / 2012 Discussion Items for the 2013 Budget Creation Calendar

Administration Goals (submitted to the Board of Commissioners in September 2011)

Audit Findings Summary Report

The Budget Process:

The Township Administration has taken the past two and a half months to gather the financial

information presented in this report. The primary focus for the 2012 budget was to more clearly report

the tremendous amount of services offered by the Township from each of the Departments. To that

end, later in this executive summary and within each of the departmental narratives throughout the

detailed portion of the budget, there are tables, graphs and explanations discussing these services.

Further, in an effort to assign cost to the services, Department Heads were asked to identify the major

service items and develop the cost breakdown for those services. We are pleased at the outcome of this

effort because it provides a critical link between the list of services and this budget document (which

summarizes the cost of providing those services). The administrative process in developing this

budget consisted of the following steps:

Date Process Description

October 4th Special Finance and Audit Committee of the Board of Commissioners to discuss

the preliminary budget and discuss the 2012, 2013 planning and budgeting process

October 7th Distribution of the Preliminary Budget document that was discussed at the October

4th Special Board meeting

October 10th Board of Commissioners adopted the 2012 budget calendar as well as the 2012

Discussion Items for the 2013 budget process calendar

October 11th – 28

th Administrative kick-off meeting (October 11

th) where budget instructions and

documents were distributed to each of the Departments. Then from the 11th

through the 28th departments worked on assembling their requests for the 2012

budget year as well as develop the service listing and costing summaries

3 of 168

2012 Township Manager Recommendation Budget Report • • •

October 28th Administrative deadline for the 2012 budget and capital requests

October 31st – November 10th

The Administration compiled, analyzed and prepared the Township Manager’s Recommended 2012 Budget and Capital Plan

November 11th Submission of the Township Manager’s 2012 Budget and Capital Plan to the Board of Commissioners

November 14th Adoption of the preliminary budget (discussed on October 4th)

November 28th Charter mandated public hearing on the Township Manager’s recommended 2012 Budget and Capital Plan

December 12th Scheduled adoption date for the 2012 Budget, Capital Plan and Fee Schedule

Administrative Summary:

The Administration, under the general guidance of the various reports that were completed in 2011, prepared the budget with the ultimate goal of maintaining the excellent level of municipal services while continuing to streamline operations and maximize the available resources anticipated in 2012. Further emphasis was placed on making sure that the Township was being compliant with the various local financial laws in place such as the target General Fund balance of 15% of revenues (Administrative Code §44‐10) and the balanced budget requirement in the Home Rule Charter (§7.02). As proposed, the 2012 budget includes a balanced General Fund as well as an estimated fund balance which represents 19.9% of estimated revenues. In fact, with the exception of the Park & Open Space Fund, all the Township funds are anticipated to generate sufficient revenues to cover budgeted expenditures. The Park and Open Space Fund is not balanced since the estimated revenue generated from 25% of the Real Estate Transfer Taxes for 2012 is not estimated to be sufficient to cover that debt service associated with the 1994 open space referendum and subsequent borrowing of $10,000,000 (which now exists in the Refunded Bonds, Series 2009). Please see the Executive Summary of Fund Activity Report on page 135 for more information.

Significant Discussion Items included in the 2012 Budget: Item Description Property Tax Adjustment

The Township Manager’s recommended budget for 2012 includes a millage increase of 0.1227 mills which equates to 3.37%. The table below shows what the increase will cost the average assessed value residential properties (in the various segments):

Assessed Value Range # of Properties in Range

% of Total

Avg. RE Tax Increase

$35,320 – $282,523 4,192 54.54% $20.52$282,524 – $529,727 2,620 34.09% $46.22$529,728 – $776,931 508 6.61% $77.96$776,932 – $1,024,135 211 2.75% $108.66$1,024,136 – $1,271,339 101 1.31% $137.80

4 of 168


Item Description

$1,271,340 – $1,518,543 25 0.33% $167.35

$1,518,544 – $1,7657,47 10 0.13% $203.71

$1,765,748 – $2,012,951 7 0.09% $229.23

$2,012,952 – $2,260,155 4 0.05% $257.22

$2,260,156 – $2,507,359 5 0.07% $291.06

$2,507,359 – $2,754,563 1 0.01% $325.31

$2,754,564 – $3,001,767 - 0.00% n/a

$3,001,768 – $3,248,971 2 0.03% $391.41

Wage Adjustments The 2012 budget includes 3% wage increases for all employees except for the

Township Manager and those employees who were recently hired and are still in

their probationary period. The following rules exist with regard to these increases:

Uniformed Police Officers: The Fraternal Order of Police (FOP) collective

bargaining agreement requires that members receive a 3% increase effective

1/1/2012. This is the first wage increase for these employees since

1/1/2010.

Non-Uniform, Union Employees: Radnor Association of Township

Employees (RATE) collective bargaining agreement requires that members

receive a 3% wage increase effective 1/1/2012. This is the first wage

increase for these employees since 1/1/2010.

Non-Union Full and Part-Time Employees: The budget includes an

assumed 3% increase for each of these positions except for the Township

Manager and recently hired employees. Any increase authorized by the

Manager will be based on performance and will be subject to Board of

Commissioner approval.

Impact of School

Grounds Maintenance

Agreement

The 2012 budget assumes that the cancellation notice that the Board of

Commissioners provided the School District effective December 31, 2011 will be

realized. To that end, there are two significant changes to the 2012 budget to point

out:

Local Service Tax Revenue: State law mandates that $5.00 of the $52.00 in

annual withholdings belongs to the School District. Therefore, the 2012

revenue estimate acknowledges that reduction. The full revenue estimate is

$1,000,000. After the District’s 9.6154% is removed, the net estimate for

the Township is $903,846.

Park Maintenance Budget: On the expense side, in order to offset the loss

of the LST Tax, there are two vacant positions that are not budgeted to be

replaced. The net savings, after all of the other expense factors of the

department are considered, is $154,612.

Wage Accounting The 2012 Budget includes an accounting policy change on how the wages of certain

employees are treated. Included in this budget document is an “Expense Allocation

Policy” that outlines the positions and the percentage of wage allocations. This

policy is the result of prior years’ audit comments recommending that a policy exist.

5 of 168


Item Description

Additional Staffing At the request of some Board members, the 2012 budget includes hiring one full-

time Rental Housing Code Enforcement officer at a full-year estimated cost of

$94,409 as well as part-time Property Maintenance Officers at a cost of $42,603.

See the Schedule of Employee Payroll and Related Liabilities and Benefit Expenses

report for full details.

Accounting Change In 2011, the Township changed how it accounted for employee related costs

including employee and retiree health care, life insurance, workers’ compensation

and social security taxes. In 2010 and prior, these expenses were accounted for in

aggregate in the General Fund which made it difficult to begin to truly identify the

cost of service by department. To begin to solve that issue, beginning with the 2012

year, these costs will be charged directly to the departments based on the various

cost drivers. To help with comparative analysis, adjustments were made to the

2011 activity as well. The ultimate goal is to better report how much it costs to

provide various services.

Major Expense Items

not Included

Several major liability items are not included in the budget at this time in

anticipation of the 2012 Discussion items for the 2013 Budget meetings. Those

items include:

Capital Funding – the budget does include a General Fund transfer of

$250,000 to cover current year, critical fleet replacements. However, this

amount is insufficient to cover required annual fleet requirements as well as

requirements for storm water management, park maintenance /

improvement, facility maintenance / improvement, etc.

Other Post-Employment Benefits (OPEB) Liability: The December 31,

2010 liability was $9,513,641. The 2012 budget (proposed) continues to

only include pay-as-you-go funding which covers the cost of the current

retirees, but doesn’t address the cost of future retirees.

Compensated Absences Liability: The December 31, 2010 liability was

$4,549,137 and the 2012 budget does not include set-asides for any 2012

retirements. Therefore, any costs incurred will have to come from cash

reserves.

Pension Funding: The 2012 budget includes the full amount of the

minimum municipal obligation (MMO) which is $855,232 for the Police

Pension and $1,280,125 for the Civilian Pension, but does not include any

additional funding for the growing actuarially calculated unfunded portion.

Charges for Service One new fee being proposed is in regard to the cost associated with scheduling

athletic field use for the various sports organizations / groups. It is not the

Administration’s intention to generate revenues sufficient to cover the costs of

maintaining the fields. Instead, the Township incurs costs administering the

scheduling of use. Since those costs are specifically the result of activity that

benefits a certain group; it is recommended that a fee be charged to help offset those

costs. Therefore, the 2012 fee schedule includes the reintroduction of a Field

Permitting Fee that will be charged to outside sports organizations for use of

Township fields. The Township charged a similar fee prior to 2011. At this time,

it’s anticipated that the fee will generate approximately $35,000 in 2012.

6 of 168


Financial Summary Information:

Cost of Service Reporting: One of the primary areas of focus while developing the 2012 budget

was on service. Radnor Township offers its residents and business a tremendous amount of life safety,

infrastructure and quality of life services. At times, it seems that these services get lost in the analysis

of the numbers. This section of the report will focus not only on the larger financial estimates included

in the 2012 budget, but also a look at certain departments and a cost allocation by service. The goal is

to provide information to the reader that will allow them to have a full understanding of where their

tax dollars are allocated, how much the rates of taxation are proposed to be for 2012, the importance of

the Act 511 tax revenue, and a comparative look at the global finances of the Township from 2007

through the 2012 budget.

How your Tax Dollars are allocated: At the highest level, the Township summarizes it’s

expenditures into eight different categories. The table and graph below describe those eight categories

and how the aggregate allocations are presented for 2012:

Category Description

Protection of Persons and Property This category includes the Township’s Police Department,

the Township’s Community Development Department

(code enforcement) and the Township’s contributions to

the three fire companies that provide service to Radnor

properties (Radnor Fire Company, Bryn Mawr Fire

Company and Broomall Fire Company).

More complete information on the Police and Community

Development Departments can be found in the

departmental narratives section of the budget.

Public Works This category includes all of the departments that provide

basic municipal and infrastructure services. Those include:

Garbage, recycling and yard waste collection, leaf

collection, snow & ice removal, street cleaning, traffic

signals / signage, curbs & sidewalks, road resurfacing /

maintenance, fleet mechanics, street barricades (used for

community festivals, parades, etc), storm and sanitary

sewer maintenance, and other general highway services.

More complete information on all of the services and

amenities provided by the Public Works Department can be

found in the departmental narratives section of the budget.

7 of 168


Category Description

Parks & Recreation This category includes two very different departments:

Recreational Programming and Park Maintenance (of

Public Works). Recreational Programming works with

various sports organizations in addition to offering many

quality of life recreational programs (usually at an

additional fee). Included in those programs are the

activities at the Sulpizio Gym. Then, the Park

Maintenance Department (of Public Works) is responsible

for the maintenance and up-keep of all of the Township’s

properties, parks and athletic fields.

More complete information on all of the programming

offered by Recreational Programming as well as the

services provided by the Park Maintenance Department (of

Public Works) can be found in the departmental narratives

section of the budget.

General Government This category encompasses the administrative functions of

the Township which include the Administration, Finance,

and Information Technology Departments as well as the

Office of the Treasurer. The Administration Department

includes the Board of Commissioners, all other volunteer

Boards and Commissions, the Township Manager and

Economic Development. The Finance Department

includes accounting, payroll, human resources and related

areas. Information Technology includes all of the

computer and networking as well as the public access /

government channel responsibilities and the Township web

site maintenance.

Debt Service This category summarizes all of the Township’s long-term

debt obligations. It is treated separately to emphasize the

importance of making sure the sufficient resources are

available to pay the annual and on-going debt obligations.

Library Contributions The Township provides annual contributions to the Radnor

Memorial Library (a separate not-for-profit entity) as well

as leases the Library facility. Therefore, we account for

that activity and building maintenance costs separate from

other service providing expenses.

Community Organization

Contributions

Similar to the Library, the Township also provides funding

to various (not-for-profit) community organizations that

also provide quality of life services to Radnor residents.

Therefore, the accounting for this activity is separated as

well.

Insurance & Retiree Benefits This category captures the costs associated with insuring

the Township’s facilities, fleet, employee practices as well

as the costs incurred for retiree health care, life insurance

and other benefits.

8 of 168


General Government,

$2,978,985

Protection to Persons & Property,

$9,545,928

Public Works, $11,495,420

Library Contributions,

$840,650

Parks & Recreation, $2,757,473

Insurance & Retiree Benefits, $2,105,362

Community Organization

Contributions, $238,975

Debt Service, $4,444,100

Township Resource Allocation Aggregate (all funds)

Salaries and Compensation:,

$10,844,635

Payroll Liabilities, $1,155,448

Payroll Benefits, $6,979,875

Employee Development and Training, $51,025 Supplies & Materials:,

$611,675

Contractual Services:, $6,507,636

Fleet Expenditures:, $588,030

Community Organization Contributions:, $2,018,455

Capital Outlay, $1,203,014

Debt Service:, $4,444,100 Miscellaneous, $3,000

Retiree Health Care and Life Insurance, $1,769,510

Township Expenditure Makeup Aggregate (all funds)

9 of 168


As indicated by the graph above, the total expenditures budgeted for 2012 are $34,406,893 (net of intrafund transfers totaling $310,824). This figure includes the expenditures from all of the Township’s funds which incorporate many different revenue sources. However, those revenue sources can be summarized in three large categories:

Category DescriptionReal Estate Taxes (33.69% of total revenues)

These revenues are generated from a millage rate placed on all properties in Radnor Township. The different property classifications are Residential, Commercial, Ground, Exempt (non-tax paying), and Public Utilities (non-tax paying). Included in the supplemental information section is a table that reflects the 2011 (latest information available from Delaware County) Real Estate Tax Book Analysis.

Act 511 Taxes (35.67% of total revenues)

These revenues are generated from five sources: Real Estate Transfer taxes, Business Privilege taxes, Mercantile taxes, Local Services tax (LST), and Amusement tax. The business privilege, mercantile and amusement taxes are paid solely by businesses in Radnor Township and the LST is paid for by the employees through payroll withholdings.

Other Revenues (30.64% of total revenues)

As the name suggests, this is all the other revenues which broadly include Intergovernmental revenues (from State and Federal sources), licenses, permits, fees, fines, interest, rentals, grants, donations, special assessments, departmental earnings (charges for services), and others.

Real Estate Taxes,

11,618,124

Permits, Fines,

Department Earnings,

and Others, 12,297,781

Act 511 Taxes,

10,564,579

Township Revenue Sources Aggregate (all funds)

Realty Transfer

21% Mercantile

12%

Local Services Tax

9%

Amusement0%

Business Privilege

58%

Act 511 Tax Revenue Aggregate (all funds)

10 of 168


$-

$500

$1,000

$1,500

$2,000

$2,500

$1,175

$2,227

Comparison of Average Real Estate Cost for Service (2012 proposed) versus if the Township

did not have the Act 511 Tax revenues

With Act511Revenues

Without Act511Revenues

As depicted from the graphs above, Radnor enjoys a diverse tax base. This base provides significant relief on the residential component of the real estate tax base. If the Township did not have the Act 511 taxes in place, the $10,546,579 would have to be made up from real estate taxes. That would equate to an 89% tax increase. The information shown in the graph to the right assumes that all other services would be funded and that the average assessed residential value is $312,000. The purpose of sharing this information is to emphasize the importance of the Township’s diverse tax base and the impact that a strong business community has in providing resources to fund the services provided by the Township.

In addition to discussing the Township’s total tax base, it is also important to understand the various [real estate] taxing entities that overlap within Radnor Township. There are three different taxing entities that overlap and assess real estate taxes. Those include the [Radnor Township] School District, Delaware County and Radnor Township. Please note that the School District is an entirely separate entity from the Township even though we share the same name (because we share contiguous boundaries). Therefore, the following graph is intended to demonstrate the breakdown of how the local tax invoices are derived. Please note that the Township portion assumes a millage rate of 3.7638 mills (the 2011 millage rate is 3.6411).

Real Estate Taxes, $11,618,124

Act 511 Enabling Taxes, $10,564,579

Licenses, Permits and Fees, $2,153,990

Fines and Costs, $692,062

Interests and Rents, $247,209

Grants and Gifts, $1,924,315

Departmental Earnings, $6,773,547

Refunds and Miscellaneous,

$290,000

Special Assessments, $216,658

Township Revenue Makeup Aggregate (all funds)

11 of 168


Entity 2012 Millage

Rate

Millage Growth

(2003–2012)

Tax Increase for Average Residential Home from

2003 to 2012

Township 3.7638 1.4138 mills $441

Schools 21.1439 6.9739 mills $2,176

Source: Township records and School Budget Report Average Residential Property Value in 2011 is $312,656

The following information allocates the 2012 real estate tax millage rate (proposed) into the various service categories described earlier in this section. All real estate tax revenues are deposit into the General Fund. Therefore, the service allocations are for the General Fund only (not aggregate). Again, the purpose of this information is to help the reader understand exactly where your tax dollars are going. The following table breaks down the Township’s 2012 millage rate (proposed) of 3.7638 into the broad service categories:

Service Category: Millage

General Government 0.4067

Protection to Persons & Property 1.2877

Public Works 0.8452

Library Contributions 0.1154

Parks & Recreation 0.3662

Insurance & Retiree Benefits 0.2886

Community Organization Contributions 0.0328

Debt Service 0.4210

General Government

Protection to Persons & Property Public Works

Library Contributions

Parks & Recreation

Insurance & Retiree Benefits

Community Organization Contributions

Debt Service

School District 70%

County17%

Township 13%

Where Your Local Property Tax Bill Goes

12 of 168


The last graph of this section takes another look at the 2012 millage rate (proposed) and how it is distributed amongst the broad service categories and attaches what the average Radnor resident will pay for these areas. The 2011 average residential assessed value is $312,656 which equates to a Radnor Township tax bill of $1,175 (rounded). Further, as detailed in the Real Estate Assessment Statistical Make-Up report in the supplemental information section of this budget, over 61% of the residential properties have assessed values at or below the average and over 89% have assessed values below $529,727.

Departmental Cost of Service Breakdowns: This section of the report will take the Police Department, Public Works Department, Recreational Programming Department and Finance Department and show the major services / areas of responsibility and how much they are budgeted to cost in 2012. This information is the first step in allocating cost in such a manner as to try and pinpoint the true cost of service. The budget amounts reflect accurately the totals for 2012, however to cost allocations are based mostly on time allocations. So they are still estimated at this point. Additional information on the specific services provided by each of these departments and those departments not included in this section can be found in the Departmental Narratives section of this report.

$127

$402

$264

$36 $115 $90

$10

$131

2012 Average Real Estate Cost for Service (Proposed)

13 of 168


Directed Activites,

$1,431,891

Patrolling, $920,501

Incidents, $1,687,586

Traffic, $1,073,918

Patrol

Investigative, $470,573

Evidence, $78,429

Administrative, $85,559

Training, $7,130

Miscellaneous, $71,298

Investigations

Comm. Veh. Enfcmt., $144,461

Speed Enfcmt., $361,153

Traffic Studies, $144,461

Miscellaneous, $72,230

Traffic Safety General Tickets, $27,740

TNP & Meter Bags, $18,493

Parking Tickets, $286,647

Auditing, $286,647

Repair & Maint.,

$110,960

Animal Follow-Ups,

$120,207

Crossings, $73,973

Administrative

Administration, $924,667

Investigations, $712,989

Traffic Safety, $722,305

Patrol, $5,113,896

Police Department

14 of 168


Building & Grounds, $550,843 Engineering, $401,903

Leave Time, $664,969

Emergency Management (FEMA), $56,501

Barricades, $4,670

Leaf Collection, $221,397

Highway & General Services, $382,158

Street Cleaning, $40,311

Snow & Ice Removal, $371,655

Traffic Signals & Signs, $496,270

Curbs & Sidewalks, $34,766

Drainage & Storm Water, $119,461

Road Maintenance & Repairs, $146,756

Mechanics, $353,340 Park Maintenance,

$1,719,330

Solid Waste, Recycling & Yard Pick Up,

$2,862,105

Department of Public Works Service Breakdown

Accounts Payable, 7%

Contracts / Bidding / Public Info Officer, 10%

Payroll / Human Resources, 16%

Real Estate Tax Administration, 3%

Act 511 Tax Administration, 28%

Sewer Rent Administration, 3%

Cash Mgmt / Treasury / Investments, 2%

General Ledger / Accounting, 2%

Financial Reporting / Audit, 14%

Budgeting / Analysis, 10%

Pension Asset Mgmt Reconciliation, 2%

Special Projects / Planning, 4%

Finance Department Service Allocation

15 of 168


Programming, $415,551.06

Marketing, $149,200.51

Sponsorships & Partnerships, $41,997.18

Department Development & Special Projects,

$68,521.72 Community Support,

$22,103.78

Parks & Facilities, $137,043.43

Committees & Boards, $35,366.05

Front Desk & Other Department Support,

$13,262.27

Department of Recreation & Community Programming 2012 Operating Expenditure Budget

Recreational Programming: Given the nature of this department and the emphasis to generate revenues that cover the programs offered, additional information is presented. The table below reflects the amount of anticipated revenue to be generated by the Recreational Programming along with the uses of those funds in providing a vast variety of terrific recreational programming.

Sources: Programming Income $ 550,000 Sulpizio Gym Programming / Rental Income 100,000 [New] Programming Income 10,000 Sponsorship Income 18,500 Discount Ticket Program Income 1,500 New Fees Income 35,000 Total Sources $ 715,000 Uses: Recreational Programming Direct Costs 429,724 Sulpizio Gym Direct Costs 100,000 Recreational Programming Overhead (Admin.) 353,322 Total Uses $ 883,046

Net Surplus / (Tax subsidy) from Programming Activity $ (168,046)

Real Estate Tax Millage Equivalent 0.0538 mills

16 of 168


Fund Balance and Activity Summary:

General

Fund

Sewer

Fund

Liquid

Fuels

Fund

Capital

Imprmnt

. Fund

Parks &

Open

Space

Fund

Debt

Service

Fund

Willows

Fund

Beginning Fund Balance $ 5,471,373 $ 2,469,676 $ 76,125 $ 122,638 $1,006,496 $ 175,059 $ 64,506

Revenues 27,771,582 5,134,827 622,024 101,260 542,083 180,524 75,175

Total Resources Available 33,242,956 7,604,503 698,149 223,898 1,548,579 355,583 139,681

Expenditures (24,350,927) (4,638,852) (622,024) (262,340) - (4,439,101) (93,450)

Net Results from Activity 3,420,655 495,975 - (161,080) 542,083 (4,258,577) (18,275)

Add: Transfers In - - - 250,000 - 4,258,577 60,824

Less: Transfers Out (3,372,289) (390,664) - - (711,091) - (42,549)

Ending Fund Balance 5,519,740 2,574,987 72,125 211,558 837,488 175,059 64,506

Net Increase / (Decrease)

in Fund Balance 48,366 105,311 - 88,920 (169,008) - -

General Fund: Fund Balance Requirement

15% of Revenue Target Level $4,165,737

Actual Percentage of Revenues 19.88%

Difference $1,354,002

Key Points:

1. General Fund: [Please see the aggregate and detailed General Fund information] The General

Fund is balanced with a $48,366 (0.17% of expenses) surplus. This provides very little allowance for

variances; however this is helped by a healthy, above target fund balance to cover.

2. The Sewer Fund: The Sewer Fund is projected to be balanced in 2012. It also includes several

major capital improvement items which is being funded through a 3.37% increase ($5.57 / 1,000

gallons to $5.76 / 1,000 gallons) in the Sewer Rent with steady water usage as reported by Auqa

(which is the basis for the amount of sewer rent charged by the Township).

3. The Liquid Fuels Fund: The 2012 budget proposes that 84% of the funded received by the State

will be used towards funding the Township’s road resurfacing program with the balance of the

funds to be used for road salt for state roads plowed by the Township (see the Capital improvement

plan).

4. Capital Improvement Fund: (Please see the capital improvement plan for more details) With

minimal funding, only the absolute replacements in the Township’s fleet were included with little

to no funding for any other departmental capital need being funded.

5. Parks & Open Space Fund: As was the case in prior years, 100% of the funding allocated to this

fund will be used to pay down debt service issued to acquire open space; specifically as part of the

1994 referendum that was approved by the voters and resulted in the 1996 borrowing of $7.5

million and an additional $2.0 million in 2002 which is now consolidated in the Townships

refunded bonds, Series 2009.

6. Willows Fund: As the Township works for find alternative uses for the Willows Mansion, the

activity being budgeted for 2012 include the continue rental of the mansion for events with limited

funds for minor repairs.

17 of 168


Funds Not Included in the Table Above:

7. Investigation Fund: This fund has limited activity that is specifically earmarked for certain Police

activities. The budgetary activity is limited to the amount of dollars in the fund.

8. Special Assessment Fund: All of the proceeds of prior years’ payment agreements are budgeted to

be transferred to the Debt Service fund since the source of funds for the improvement projects was

prior bond issuances.

Aggregate 2011 Financial Information:

2009 Actual %Δ

2010 Actual %Δ

2011 Budget %Δ

2012

Proposed %Δ

REVENUES

Real Estate Taxes 9,333,386 0% 10,346,942 11% 11,257,667 9% 11,618,124 3%

Act 511 Enabling Taxes

Realty Transfer 1,869,546 -28% 1,967,313 5% 2,133,333 8% 2,165,333 2%

Mercantile 1,087,177 -16% 1,628,581 50% 1,325,000 -19% 1,299,000 -2%

Local Services Tax 998,835 2% 729,888 -27% 1,000,000 37% 903,846 -10%

Amusement 36,991 -12% 45,551 23% 35,000 -23% 35,525 2%

Business Privilege 4,931,812 -24% 5,857,896 19% 6,075,000 4% 6,160,875 1%

Licenses, Permits and Fees 1,536,652 -42% 1,803,956 17% 1,980,150 10% 2,153,990 9%

Fines and Costs 527,847 1% 522,808 -1% 612,588 17% 692,062 13%

Interests and Rents 337,535 -52% 237,520 -30% 225,874 -5% 247,209 9%

Grants and Gifts 1,666,732 -2% 1,904,559 14% 3,331,486 75% 1,924,315 -42%

Departmental Earnings 6,387,897 -1% 6,140,196 -4% 6,605,232 8% 6,773,547 3%

Refunds and Miscellaneous 137,704 -92% 802,790 483% 218,762 -73% 290,000 33%

Special Assessments 62,393 -67% 280,462 350% 220,096 -22% 216,658 -2%

Debt Proceeds 144,685 -20% 246,500 70% - -100% - 0%

Intrafund Transfers 1,355,378 -12% 1,053,778 -22% 566,203 -46% 310,824 -45%

TOTAL REVENUES 3,0414,571 -16% 33,568,741 10% 35,586,391 6% 24791,308 -2%

EXPENDITURES:

Salaries and Compensation:

Salaries and Wages 10,469,255 -1% 9,505,910 -9% 9,788,760 3% 10,055,443 3%

Longevity 513,834 13% 492,392 -4% 515,452 5% 490,585 -5%

Sick Pay Bonus 21,420 37% 15,625 -27% 15,926 2% 12,985 -18%

Medl Exp Reimb. - 0% - 0% 8,800 0% 11,200 27%

Overtime 238,816 19% 273,387 14% 206,150 -25% 274,422 33%

PR Liabilities and Benefits:

Soc. Sec. / Med. Taxes 831,119 0% 758,800 -9% 767,414 1% 766,957 0%

Workers' Comp Prem. 390,100 -2% 371,894 -5% 375,000 1% 333,491 -11%

Unemployment 91,796 1411% 51,060 -44% 55,000 8% 55,000 0%

Pension 1,415,500 4% 1,275,746 -10% 2,071,949 62% 2,145,688 4%

Health Care 4,057,904 8% 3,945,553 -3% 4,436,263 12% 4,576,727 3%

Life and Dis. Ins 158,436 -44% 177,690 12% 265,995 50% 257,460 -3%

Employee Dev. and Training 24,610 -66% 18,722 -24% 69,975 274% 51,025 -27%

Supplies & Materials:

Office sup. / postage 66,958 -17% 57,840 -14% 71,822 24% 77,610 8%

Operating supplies 482,408 -4% 335,192 -31% 681,115 103% 534,065 -22%

18 of 168


2009 Actual %Δ

2010 Actual %Δ

2011 Budget %Δ

2012

Proposed %Δ

Contractual Services:

General 905,258 10% 918,034 1% 1,154,443 26% 1,028,264 -11%

Legal / Professional 1,083,879 373% 688,363 -36% 715,970 4% 962,250 34%

Insurance 318,202 -9% 274,409 -14% 305,782 11% 283,782 -7%

Maint. & Repairs 333,713 6% 239,587 -28 369,150 54% 338,550 -8%

Utilities 3,565,876 -6% 3,485,346 %-2 3,934,729 13% 3,894,790 -1%

Fleet Expenditures 510,648 -9% 478,082 -6% 565,890 18% 588,030 4%

Community Org. Contrib. 1,383,763 1% 1,403,852 1% 2,173,266 55% 2,018,455 -7%

Capital Outlay 1,240,887 -79% 874,898 -29% 3,941,098 350% 1,203,014 -69%

Debt Service 4,598,893 -25% 4,511,847 -2% 4,446,108 -1% 4,444,100 0%

Miscellaneous 11,884 -62% 2,819 57% 3,000 -84% 3,000 0%

Intrafund Transfers 1,355,378 -16% 1,053,778 -22% 566,203 -46% 310,824 -45%

TOTAL EXPENDITURES 34,070,535 -14% 31,226,610 -8% 37,505,260 20% 34,717,717 -7%

Variance Discussion on Aggregate Data:

Account Variance Description

Revenues:

Real Estate Taxes Assumes a 3.37% increase in the millage rate which is based on the Department

of Labor’s Philadelphia region CPI from August 2010 to August 2011 (most

recent information available). Please see the CPA Worksheet in the

supplemental information section of this budget.

Business Taxes Assumes moderate growth around 2% over the 2011 budgeted figures except for

the LST revenues which reflects the reduction of 9.6154% School District share

as result of the cancelled Grounds Maintenance Agreement.

License, permitting & Fees Reflects strong Police activity and collections resulting from increased

enforcement.

Grants & Gifts 2011 included significant increases from one-time State shared revenues for

Pension and Volunteer Fire Relief contributions. Therefore the 2012 reflects

pre-2011 levels.

Departmental Earnings Reflects the Township’s continued efforts to recover direct service costs in

situations where its appropriate.

Expenditures:

Wages Includes 3% increases for all employees. Please note that the FOP and RATE

Agreement require the 3% and all the non-bargaining employees’ increases will

be based on performance and subject to Board approval.

Healthcare The Township continues to benefit from our participation in the Delaware

Valley Health Insurance Trust which is limiting the amount of our renewal

increases in spite of the plan design (reference: 3% increase versus industry

standards in the mid to upper teens).

19 of 168


Account Variance Description

Community Org. Support The apparent decrease in Fire is the result from one-time volunteer relief pass

through contributions in 2011 (from the State). The 2012 contributions actually

show increases to all entities.

Contractual Services The legal / professional increases are the result of the outsourced engineering

service (which is offset by reductions in engineering wages) as well as increases

in the legal and labor attorney budgets due to litigation and employee related

legal situations.

Capital Expenditures As noted later in the executive summary, the 2012 capital is limited to the minor

amount of funding being transferred from the General Fund which makes up

approximately $250,000 of the total. The remainder of the capital is made up of

Liquid fuels road resurfacing, Bryn Mawr Fire floor contributions, PEG Grant

spending and Library improvements.

Debt Service Summary

The Township’s outstanding principal debt balance at 12/31/2011 will be $50,025,000. Currently

the Township has four bonds outstanding, Series 2004, Series 2007, Series 2009 (refunded 2002AA and

2004A), and Series 2010 (refunded 2002A). The table below reflects the summary of budgeted debt

obligation transactions for 2012.

Issue Final Year

of Maturity

Original

Principal

Amount

Balance

January 1,

2012

2012

Additions

2012

Reductions

Balance

December

31, 2012

Interest

Payments

2004 Series 2034 $17,195,000 $14,965,000 - 380,000 14,585,000 736,448

2007 Series 2037 $15,910,000 15,890,000 - 5,000 15,885,000 710,144

2009 Series 2026 $7,695,000 6,970,000 - 505,000 6,465,000 206,091

2010 Series 2024 $13,735,000 12,200,000 - 1,565,000 10,635,000 331,418

Totals

$50,025,000 - $2,455,000 $47,570,000 $1,984,101

The Township has utilized the bond issuances through the years to fund various activities. The

following table reflects the sources of revenue being used to satisfy the 2012 debt service. The increase

in fund balance allocated to the debt service fund is intended to build a small reserve set-aside into the

debt service fund to help offset the risk of non-payment associated with the two remaining outstanding

Notes (Wayne Art Center and Radnor Fire Company).

Fund Amount

General Fund – General Revenues / Real Estate Taxes $ 3,061,465

Sewer Fund – Sewer Rent 390,664

Special Assessment Fund – Infrastructure Projects 52,808

Parks & Open Space Fund – Real Estate Transfer Tax 711,091

Willows Fund – Willows Activity / General Fund Transfer 42,549

Wayne Art Center and Radnor Fire Company Repayment 180,524

Library Repayment (eliminated in 2010) -

Total $ 4,439,101

20 of 168


Capital Funding for 2012

The fund balance in the capital improvement fund is made up from previous bond issuances

and general fund transfer proceeds. The primary focus of the 2012 plan was to only fund the absolute

necessities and let those other items that need funding wait until after the January 2013 meeting to

discuss a capital funding plan. Therefore, in order to keep those unfunded items included, the 2012

plan is separated into two groups: Funded and Unfunded. Please see the Five Year Capital Plan for

more details.

CAPITAL PLAN SCHEDULE OF SOURCES & USES

SOURCES:

2012 2013 2014 2015 2016 TOTAL Fund Fund Title

05 General Capital Sources $ 262,250 $ 3,145,525 $ 2,247,025 $ 2,502,650 $ 2,852,525 $ 12,220,975

03 Liquid Fuels Funding 522,024 522,024 522,024 522,024 522,024 2,610,120

02 Sanitary Sewer Rentals 402,000 510,000 540,000 510,000 708,000 2,670,000

05 PEG Grant Funding 16,740 20,050 19,550 37,700 66,545 160,585

SUBTOTAL – BUDGETED $ 1,203,014 $ 4,197,599 $ 3,328,599 $ 3,572,374 $ 4,149,094 $ 17,661,680

Add: Unfunded 2012 Plan items 1,211,000

TOTAL SOURCES $ 2,414,014

-

1,000,000.00

2,000,000.00

3,000,000.00

4,000,000.00

5,000,000.00

6,000,000.00

Annual Debt Service Obligations From 2012 through Maturity

Annual Interest Principal

21 of 168


USES:

Code Major Category

1 Strom Water Mgmt. $ 510,000 $ 265,000 $ 335,000 $ 415,000 $ 290,000 $ 1,815,000

2 Sanitary Sewer Mgmt. 402,000 510,000 540,000 510,000 708,000 2,670,000

3 Fire Services 50,000 50,000 - - - 100,000

4 Traffic Control Systems 195,000 108,000 60,000 62,000 64,000 489,000

5

Township Buildings and

Grounds 56,000 30,000 45,000 20,000 20,000 171,000

6 Library - - - - - -

7

Road and Bridge

Construction 522,024 602,024 692,024 742,024 747,024 3,305,120

8 Equipment and Vehicles 412,250 1,514,025 935,025 945,650 878,525 4,685,475

9

Parks, Willows and

Recreation Facilities 250,000 873,500 157,000 415,000 625,000 2,320,500

10

Special Assessment

Projects - 225,000 545,000 425,000 750,000 1,945,000

11 PEG Grant 16,740 20,050 19,550 37,700 66,545 160,585

TOTAL - ALL USES $ 2,414,014 $ 4,197,599 $ 3,328,599 $ 3,572,374 $ 4,149,094 $ 17,661,680

Capital Funding Source Reconciliation Summary

The various capital projects identified above are expected to be funded through various sources.

The table below reconciles the capital funding summary from above to the aggregate table and fund

budget worksheets:

General

Fund /

Fund

Balance

Prior

Issued

Debt

Library

Debt

Sewer

Rent

Liquid

Fuels

(State)

Grant

Funding Total

Storm Water Mgmt. - - - - - - $ -

Sanitary Sewer Mgmt. - - - 402,000 - - 402,000

Fire Services 50,000 - - - - - 50,000

Traffic Control - - - - - - -

Bldgs & Grounds - - - - - - -

Library - - - - - - -

Road & Bridge - - - - 522,024 - 522,024

Equip. & Vehicles 212,250 - - - - - 212,250

Parks & Rec. - - - - - - -

Spec. Assessments - - - - - - -

PEG Grant - - - - - 16,740 16,740

Total $ 262,250 $ - $ - $ 402,000 $ 522,024 $ 16,740 $ 1,203,014

22 of 168


Capital Funding Source Reconciliation Summary:

Aggregate Table Capital Reconciliation

Capital Improvement Fund:

General Fund Transfers 245,600

PEG Grant 16,740

Capital Improvement Fund Total $ 262,340

Sewer Fund Total $ 402,000

Liquid Fuels Total $ 522,024

Five-Year Capital Plan Total $ 1,186,364

Add: General Fund Small Equipment Items 16,650

Grand Total $ 1,203,014

Summary:

The Township Administration has worked extremely hard to develop this budget, especially in

developing the service cost breakouts. We will continue to put forth the efforts necessary to achieve

greatness for Radnor Township by being fiscally responsible, transparent, honest, and accountable in

an effort to deliver the best services to our stakeholders. With the Board’s leadership, the Township

has the resources necessary to navigate these tough political and economic times. The budget

represents one of the major resources to make sure that Radnor Township continues to “Make a Great

Place Better!”

Respectfully Submitted,

____________________________ _____________________________

Robert A. Zienkowski, William M. White,

Township Manager Finance Director

23 of 168

GENERAL FUND

#01

24 of 168

Radnor Township, PA Administration Department 2012 Operating Budget Narrative

Department Summary:

The Administration Department consists of the Township Manager, Assistant Township Manager,

Administrative Assistant to the Township Manager, and Receptionist. The Manager’s office

coordinates the overall operations and functions of the entire Township. Administrative resources

are provided to other departments when requested. Personnel support, Right to Know requests

and public information, safety and training, Board of Commissioner agenda preparation, legal

support, information coordination/customer relations, and the Business Tax Compliance program

all are functions of this department Service / Program Descriptions:

Name Description

Personnel Support Staff works closely with the Finance Department in preparing

workers compensation reports, retirement information,

coordinating health care claims, and providing support for human

resources as needed with all departments. All retiree health care

questions are responded to by staff.

Board of Commissioners

Support

Staff works to prepare the agenda packets and other materials as

needed by the Board. All subcommittee meetings are coordinated

within the department. Research and documentation is provided to

the Commissioners on various topics

Legal Support The Township Solicitor works closely with the Manager, staff and

Board to provide necessary legal advice and recommendation on

various matters. Labor Counsel assists the department in contract

negotiations, specialized personnel issues and other matters.

Economic Development This newly created division will be responsible for working

closely with Radnor businesses, the School District, the

Colleges/Universities as well as find opportunities for new

businesses to move to Radnor.

25 of 168

Radnor Township, PA Administration Department 2012 Operating Budget Narrative

Line Item Descriptions:

Line Item Description

Office Supplies Items that are needed during the year such as paper, binders, clips,

etc.

Postage All postage for the Township mailings are reported on this line.

Advertising and Printing All legal advertisement costs; Any special mailings that require

printing services.

Professional Development Training, conferences, and other needs to support and enhance

staff education.

Dues & Subscriptions Membership fees for such organizations as APPM and PLCM

and/or newsletters.

Contractual Services Contracted HR assistance.

Legal Services – General Township Solicitor fees for legal services provided to the

Township for the calendar year.

Legal Services – Special Labor counsel services on various matters and continued costs

related to the former Township Manager investigation as well as

any special legal services on an as needed basis.

Miscellaneous Safety Committee supplies and other items as requested by the

Township Manager.

Minor Office Equipment Replacement parts or small office equipment replacement parts.

26 of 168

Radnor Township, PA Finance Department 2012 Operating Budget Narrative

Department Summary:

The Finance Department is responsible for the accounting of, reporting of and daily management

of all the financial affairs of the Township (separate of the Treasurer’s responsibility to administer

and collect all the property taxes). These responsibilities include managing revenues, expenditures

and cash management of the Township. Finance’s responsibilities also include compliance with

the regulations set forth in our Home Rule Charter with regard to budgeting and spending

compliance.

Service / Program Descriptions:

Name Description

Accounting The Finance Department is required to maintain accurate and

comprehensive accounting for all the Financial activity of the Township

for all Township Departments.

Financial Reporting The Finance Department serves as the sole resource for all the financial

reporting requirements of the Township. Annually, the Department

prepares and submits an annual report in compliance with GAAP.

Budgeting The Finance Department oversees the annual budget process.

Additionally, in conjunction with the other accounting related function

of the department, the Finance Department is responsible for monitoring

the annual budget for compliance.

Payroll The Finance Department processes the Township’s bi-weekly payroll for

all the active employees as well as the monthly payroll for the retirees

(participating in the Township’s civilian or police pension plans).

Accounts Payable The Finance Department processes all of the accounts payable

transactions generated through the daily activities of all Township

departments.

Debt Service Requirements The Finance Department maintains all of the Township’s debt service

responsibilities including payment, record keeping, assessments, future

planning and required continuing disclosure.

Revenue Collection The Finance Department oversees the billing and collection of the Real

Estate Taxes (as directed by the Treasurer), Sewer Rent billing and

parking permits as stipulated by the various agreements that exits.

Audit Compliance As required by State Law, the Finance Department works with our

independent auditors in the completion of an annual financial audit.

27 of 168

Radnor Township, PA Finance Department 2012 Operating Budget Narrative

Name Description

Treasury Management Services The Finance Department is responsible for managing all of the cash

balances of the various checking accounts and funds that exist. Further,

the Department is responsible for investing excess, idle funds.

Right to Know Act All Right to Know Requests are received, processed, and responded to

by staff. Through September in calendar year 2010, over 290 requests

were facilitated by staff. The law requires notification or response in

five days with the possible extension of 30 days if needed to collect the

proper information.



Professional Development This accounts for the membership costs for the various organizations

such as ICMA and GFOA.

Dues & Subscriptions This will account for various publication subscriptions such as

governing periodicals and news journals

Contractual Services This will account for the following items scheduled for 2012:

Part-time HR Manager contract

Integritax (ACT 511) software maintenance / support

Pentamation (Financial software) maintenance / support

Professional Services This will account for the following items scheduled for 2012:

Financial audit

Act 511 Legal / Audit Services This accounts for the Township’s related costs for legal / audit services

relating to our administration of the Act 511 taxes.

Minor Office Equipment This accounts for the various small items that are needed by the

department such as 10-key calculators, staplers, keyboards, mice, etc.

28 of 168

Radnor Township, PA Treasurer [Elected] Department 2012 Operating Budget Narrative

Department Summary:

Office of the Treasurer and Township Real Estate Tax Collector – John Osborne


Name Description

Office of the Treasurer Primary responsibility is the collection of Real Estate Taxes.

Receive all Township taxes, revenues, fines and fees- keep records

of receipts. Disburse funds, surcharge any shortages or actions that

cause a financial loss to the Township. Maintain communication

with the BOC. The foregoing is assisted by one Township

employee working in the Finance Department.



Office Supplies Obtain tax bills from County, supply envelopes to County

Postage Mailing of tax bills, certifications to Title Companies

Dues & Subscriptions State and County Tax Collector Assoc. and education requirement

credits (6 Hours)

Bond Premium Surety Bond equal to half of total Real Estate Tax bills

Contractual Services Cost associated with Pentamation Computer services (as they

relate to the Real Estate tax module)

Minor Office Equipment Computer, printer and one regular office

29 of 168

Radnor Township, PA Information Technology Department 2012 Operating Budget Narrative

Department Summary:

The Information Technology department is responsible for overseeing the Township's computer,

website, cable government access channel, telecommunications, and other information systems

and technology-related operations. The Information Technology department also oversees all

aspects of building maintenance and security for the township municipal building including fire,

intrusion, video, and uninterruptible power supply systems.

The department's duties and responsibilities are as follows:

To develop and maintain the township's computerized hardware and software, and

telecommunications systems.

To serve as administrator of township computer networks.

To develop and maintain the township website and cable government access channel

(RTV).

To maintain the integrity data flowing through township information systems.

To support and train township employees in the operation of computer systems and

applications.

To provide a weekly and annual report to the Board of Commissioners on the department's

accomplishments and on the evolving technological needs and capabilities of the township

and its residents.

To develop in consultation with various stakeholders a long-range information technology

plan for the township organization and the community as a whole.


Name Description

Information Technology

infrastructure

The Information Technology system consists of the network,

servers, PCs, telephone and voicemail, and fire, security (intrusion

and video) systems. Desktop PCs are built, configured, and

repaired in-house. Maintenance of the network and desktop PCs is

performed in-house.

Support of the various

departments’ applications

The Information Technology department supports township

application’s developed in-house (using existing software

applications) and contracted software. In-house applications

include applications for the Finance, Business Tax, Engineering,

Community Development, Police, Public Works Departments, and

the Treasurer.

Support of the external

devices

The Information Technology department supports and maintains

external devices including printers (user and networked), digital

30 of 168


Name Description

cameras, scanners, networked copiers, and fax machines.

Support of employee

technology-related requests

and training

Assist all township staff in their requests for help with technology-

related issues, such as desktop applications or external devices.

Support of the email server The Information Technology department provides in-house

administration and maintenance of the email server and software.

In addition to email, the software provides calendars, tasks,

spam/spyware filtering, and is available in and outside the office

via a web browser.

Support of township issued

cell phones

The Information Technology department supports and maintains

all township-issued cell phones.

Support of the Police

Department’s

communications system.

The Information Technology Department supports the Police

Department’s various communications components including

radios, mobile data terminals, and CLEAN system.

Support of township

residents in retrieval of

electronic documents.

The Information Technology Department assists in performing

retrieval of electronic documents (such as emails) for resident

requests such as Right To Know requests.

Oversight and operation of

the township’s website

The township’s website (www.radnor.com) provides information

to residents and customers on a 24/7 basis. The website also

offers options to pay online for open truck request, delinquent

sewer payments, incident and accident police reports, and rear

yard trash pickup while township offices are closed. A weekly

newsletter is also distributed which includes information about

upcoming events and timely news items.

Oversight and operation of

the township’s government

access channel

RTV, the township’s government access channel, operates to keep

residents informed of the township services, programs and

activities through its electronic bulletin board and videos. In

addition to videotaping and airing all township board meetings

live, replaying videotaped meetings, RTV also produces original

programming such as Radnor Health Matters and Radnor 411,

which highlights each township department and their current

operations. RTV will also be producing an end-of-the-year State

of the Township program.

Provide building

maintenance

of the municipal building

The IT department oversees all township building maintenance

issues including HVAC, plumbing, lighting, and other general

building maintenance areas with the assistance of the building

31 of 168

http://www.radnor.com/


Name Description

custodian. The department also provides building maintenance

and support for its tenant(s).

Oversight of township’s

security systems

The Information Technology department also oversees all aspects

of security for the township municipal building including fire,

intrusion, video, and uninterruptible power supply systems. The

department also oversees the security for the Radnor Activity

Center.

Oversight of the township’s

competitive bidding program

The IT department oversees the township’s competitive bidding

program. In 2009, the township began utilizing a free web-based

e-procurement program (PennBid). This system allowed for

distribution of bid documents electronically via PennBid. Line Item Descriptions:


Office Supplies Miscellaneous office items such as copier/printer paper, printer

toner, pens, envelopes, storage boxes, folders, and binders.

Postages Postage fee for correspondences.

Operating Supplies PC and server hardware parts and accessories, such as memory,

hard drives, DVD drives, fans, network cards, and switches.

Security system accessories, such as key fobs and ID cards.

Professional Development Information Technology related continuing education books,

training classes, seminars/webinars, and conferences.

Dues & Subscriptions Membership to professional organizations and professional

magazine subscriptions.

Contractual Services Maintenance and support services for the email system, website

and domains, electronic document management system, electronic

messaging service, on-line Code Updates and financial software.

Minor Office Equipment Office equipment such as adding machines, printers, scanners, and

digital cameras.

Contracted Maintenance and

Repairs

Technical support services for network and PC equipment.

32 of 168

Radnor Township, PA Police Department 2012 Operating Budget Narrative

Department Summary: Radnor Police Department provides twenty-four hour police coverage within Radnor Township. This highly trained 41 Officer Police Department is complimented by an Ordinance Enforcement Officer, Meter Enforcement Officer, Three Administrative Assistants, seven school crossing guards and a part-time meter repair person.


Name Description

Administration Police members of administration are responsible for the Command function of the police department. There are also civilians responsible for various duties such as answering phone calls, processing of records and other paperwork, accepting monies for records and parking tickets, payroll, taking appointments, typing letters, etc.

Animal Control Animal complaints are handled through the patrol division and the Ordinance Enforcement Officer. This includes dead deer removal and rabid animal investigations.

Bike Patrol Provides a mobile, efficient way to patrol the Wayne Business District and other targeted areas. Community Policing tool.

Civilian Emergency Response Training (C.E.R.T)

The Department trains civilians with skills in basic first aid, CPR, traffic control, National Incident Management System (N.I.M.S), hazmat and other items which may be required in a community emergency. The Department maintains a list of the trained personnel in case of a wide spread disaster or need.

Crossing Guards The crossing guards are assigned and supervised by the Traffic Safety Unit, there are seven school crossing guards staffing posts throughout the Township. Training is also incorporated in this program.

Investigations The Investigations Unit provides investigation, crime scene processing and possible prosecution for simple and complex criminal cases. Members of the unit provide home and business security assessments if requested. Secondary functions include civilian fingerprinting, etching/identification of high value items, evidence room management, liquor establishment monitoring and vendor background investigations. High profile community talks and classes such as the senior victim seminar and Women’s Self Awareness Class.

Emergency Alert System Provides crime alerts or information via electronic means such as e-mail or phone text for such items as weather, crimes, police related events, etc.

Major Incident Response Based at the County level, the majority of Radnor Officers belong to

33 of 168


Name Description

Team (M.I.R.T.) this Team which responds to large scale, critical incidents such as demonstrations, hazmat incidents, dignitary security, etc.

Patrol Division The majority of the Police Department is comprised of the Patrol Division. These individuals are responsible for providing basic police services twenty four hours a day. Included in the above and beyond conventional police duties are: vacant house checks, school visits, bank checks, community talks.

Parking Meters The Department manages approximately 780 parking meters throughout the Township. Assigned as part of the Traffic Safety Unit, personnel within the unit collect monies, enforce hours of operation and perform general repairs and maintenance.

S.W.A.T. There are currently four officers and two hostage negotiators assigned to a Delaware County S.W.A.T. team.

Traffic Safety A versatile unit within the Police Department assigned to address various issues within the Township. As the name implies, the unit is responsible primarily for the enforcement and education of traffic safety within the Township. Traffic Safety Officers investigate serious/fatal crashes within the Township. They perform other studies such as traffic control (speed limits, speed humps, stop signs, etc.), sight distance issues, fence (permit) placement for Community Development and dumpster placement (in the Right of Way) for Engineering. Various parking permit systems for residents and some institutions are administered by the Unit. High profile community talks such as PTA, freshmen orientation as well as drug and alcohol awareness lectures are part of the duties assigned to the Traffic Safety Unit.

DUI Checkpoints/Roving Patrol Enforcement.

The Radnor Township Police Department of one six municipalities that make up the Northern Delaware County DUI Task Force. This task force conducts DUI Checkpoints and DUI Roving Patrols, monthly, throughout the north part of Delaware County. The object of the task force is to identify and remove the impaired driver from the highway. The funding for this program is allocated by The National Highway Transportation Safety Administration and The Pennsylvania Department of Transportation. All participating police departments are reimbursed for time and expenses through grant appropriations.



Overtime Included pay for hours worked above and beyond 40/44 hours at time and ½ pay rate. Overtime is used to supplement shortages on

34 of 168


shifts, compensate for extra hours after the shift due to extended calls, etc. This category also included grant overtime which is reimbursed through various programs such as the Aggressive Driving Grant, Seatbelt Grant, DUI Enforcement, Emergency Response training, etc. The huge amount of last year’s “over budget” of overtime was directly a result of this reimbursed overtime.

Extra Duty Money paid to Officer working extra-duty on their off time. Most include traffic control at such events as Villanova football and basketball, private and parochial school graduations at Villanova, Community functions, private parties, etc. This money is reimbursed to the Township, plus 70% and is revenue positive. The number requested is reduced because of the availability of officers due to the reduced numbers.

Crossing Guards Pay for seven crossing guards assigned to various walking routes for Radnor Township School District and St Katherines. Also includes pay for the summer guard at Macrone Park for Radnor Township camps.

Communications Includes lease of police land lines, Nextel cell phones and Verizon air cards in police vehicles.

Uniforms Contains all items for police uniforms to include shirts, trousers, (also Bike and SWAT uniforms) hats, rain coats, badges, patches, hats, etc. Also includes money ballistic vests, half of which is reimbursed by the Department of Justice grants. Small equipment items are also included such as holster, handcuffs, holders, etc. Finally, the Detectives clothing allowance and Officer uniform cleaning (both contract items) are listed here.

Office Supplies Paper, pencils, pens, folders, print cartridges, tape, etc. Copier supplies are listed here as though the lease will reduce last years amount, staples and per page in excess of a certain number, are drawn from this account. There are also printing needs drawn here.

Postage Postage for every day operations.

Operating Supplies Supplies for the yearly operation of the police department. These supplies also sometimes include small equipment with a life span typically less than five years. Operating supplies listed here are for all the units in the Police Department to Include Patrol, Traffic Safety, Meter Enforcement, Animal Enforcement and Crossing Guards. General classifications are day to day Detective processing supplies, ammunition, first aid, flares, cleaning, forms, prisoner accommodations, traffic calming, batteries, car equipment, etc. In case our indoor range becomes unable to be used, money is budget for use of Delaware County’s.

Training Supplies First Aid, Criminal Procedure/Vehicles Code CD-rom (for all computers), and Power Point projector.

Professional Development Training and courses for Officers. All aspects of training for officers

35 of 168


are budgeted here. These courses also included training for in-house trainers for such police specific training as control tactics, firearms, first aid, emergency car operations etc. In-house trainers substantially lower training costs in the long run. Professional development also included First and Second line management training. New this year are costs associated with the annual MPEOTC two day training that every officer must attend. Almost all this training was drastically reduced the past several years thus the request for the substantial increase this year.

Dues and Subscriptions Annual SWAT dues for four officers. Also money for the top executive police association memberships.

Contractual Services Items budget for police operations which are used more than once and provided for by businesses. Many are professional services. Items include: Accurint (detective investigations), animal disposal, car washing tickets, Civil service expenses/exams, ESP/Vascar calibration/speedometer calibration, financial investigations, Physician/new hires & promotions, polygraph test, psychological testing, RICHO Copier, SPCA, towing abandoned vehicles/police vehicles, toxicology examination and Veterinarian.

Minor Office Equipment Repairs to minor office equipment to include Traffic safety’s speed timing devices. Most of this money was removed and placed in IT’s budget (computers.)

Maintenance and Repair: Parking Meters

This category was underestimated for the past year. Meters are aging well past their life expectancy and have required more repairs. Many times it is cheaper to buy new than repair. Also included batteries and Delaware County’s Weights and Measurement Certifications (yearly cost.)

Maintenance and Repair: Communications Equipment

Portable radios/car radios.

Gas, Oil and Lubricants Used for daily operations of all vehicles used by the Department. This year we are under budget and expected rate of consumption will be lower due to the lower numbers of officers.

Tires, Batteries and Accessories

Used for daily operations of all vehicles used by the Department. This year we are under budget and expected rate of consumption will be lower due to the lower numbers of officers. Also four new vehicles already have new equipment. Last year there were no new vehicles purchased.

Repair Parts Used for daily operations of all vehicles used by the Department. This year we are under budget and expected rate of consumption will be lower due to the lower numbers of officers. Also four new vehicles already have new equipment which requires less parts to be purchased. Last year there were no new vehicles purchased.

Contracted Maintenance and Repairs

Various out sourced repairs to cars, Traffic safety speed timing equipment, etc. Also includes accident damage deductibles. Again,

36 of 168


new vehicles should reduce amount.

37 of 168

Radnor Township, PA Community Development Department 2012 Operating Budget Narrative

Department Summary:

The Community Development Department consists of the Director of Community Development,

Two (2) Codes Officials, One (1) Health Officer, and Two (2) Administrative Assistants. This

department is responsible for the following: Permits for Building, Demolition Mechanical,

Plumbing, Electrical & Heating Ventilation & Air Conditioning and routine inspections that are

handled by the Township’s Code Officials; Licensing and inspections regarding the Township’s

Food Facilities and Commercial Swimming Pools that are handled by the Health Officer; Quality

of life concerns or citizen complaints; The inspection of all Rental Housing units in the Township;

Zoning issues that deal with use of both commercial and residential properties within the

township; Planning issues that guide both developers and property owners in maintaining the

desired character of the community and ensure that development is compatible with existing

structures and surroundings; Design Review Board that manage signs in a way that they are easier

to read and compliment the community. The Community Development is responsible for the

following Boards and Commissions - Zoning Hearing Board, Design Review Board, Historical

and Architectural Review Board, Board of Health, Code Appeals Board, Environmental Advisory

Council, Rental Housing Appeals Board, Comprehensive Plan Implementation Committee.

For 2012, at the request of some of the Board members, the 2012 budget includes the addition of

one full-time rental housing inspector as well as $35,000 in part-time wages for property

maintenance inspectors.


Name Description

Customer/Contractor

Support

Staff works closely with both residents and contractors regarding

building permits, quality of life issues on private property, health

code issues, Certificate of Occupancies, and various other

applications.

Board and Commission

Support

Community Development staff work to prepare the agenda packets

and other materials as needed by the many boards and

commissions.

Code Inspections The administrative assistants schedule building inspections for the

two (2) Codes Officials Monday thru Friday.

Health Inspections and Food

Plan Review

The Health Officer works closely with restaurants and institutions

to ensure food safety is adhered to and strictly followed.

38 of 168


Name Description

In-Depth Plan Review As part of a building permit submittal, plan review is a necessary

and required function to ensure compliance with both the

Uniformed Construction Code and the Pennsylvania Department

of Labor and Industry.

Zoning Compliance As part of a building permit submittal, the Zoning Officer

carefully reviews each permit to ensure compliance with the

Township’s zoning code regarding bulk, area, height, use, and

parking requirements.

Administrative Support Administrative assistants provide support to other departments in

terms of check requisitions, monthly reports, and check

depositing.

Property Complaints Staff handles daily complaints to ensure quality of life issues are

dealt with accordingly and in a timely manner. Line Item Descriptions:


Office Supplies Items used on a daily basis including paper, folders, ink cartridges,

etc.

Postage Postage for Township mailings

Advertising and Printing All legal advertisement costs; Any special mailings that require

printing services

Professional Development Training, conferences, and other needs as required by state law to

maintain certifications through the Department of Labor and

Industry. Health Officer training is included as required by the PA

Department of Agriculture.

Dues & Subscriptions Membership fees for organizations including: ICC, UCC, NFPA,

IFAA, PACO, PABCO

Code Books Books that are required for immediate reference during plan

review

Contractual Services Third-party code inspection services on an as-needed basis as well

stenographer services for the Zoning Hearing Board.

39 of 168


Legal Services – General Township Solicitor fees for legal services provided to the

Township for the calendar year

Miscellaneous Emergency responses including board-up services related to fires

and natural disasters.

Minor Office Equipment Replacement parts or small office equipment replacement parts.

Clothing Clothing for Codes Officials for identification purposes as

suggested by the Township Manager.

Wireless Communications Nextels for two-way paging for immediate response and

notification

Codes Official Codes Official will assist immediately with inspections, plan

review, complaints, etc.

40 of 168

Radnor Township, PA

Public Works Department

2012 Operating Budget Narrative

Department Summary:

The mission of the Public Works Department is to provide the residents of Radnor

Township with quality of life services regarding the proper maintenance and operation of

the Township’s infrastructure, streets, parks, facilities, fleet, solid waste and leaf

collection activities..

The 2011 Township wide re-organization streamlined staff, yet services were not reduced

due to increased productivity. The Public Works Department consists of XXX dedicated

employees, who provide these services under six divisions: Buildings & Grounds, Fleet

Maintenance, Parks Maintenance, Sanitation, Sanitary Sewers, and Streets & Highways.

As part of the re-organization, the Engineering Department using a contract engineer,

falls under the Public Works umbrella.

The Public Works Department is under the direction of Stephen F. Norcini, P.E.,

Director.

.


Name Description

Streets and Highways Steven McNelis, Supervisor (Paul Bazik, Supt. Ops)

Sign Maintenance The Streets & Highway Department is responsible for

the repair and/or replacement of damaged and faded

signs throughout the Township. The installation of all

new signs per township ordinance, as put forth by the

Staff Traffic Committee and approved by the Board of

Commissioners. Repainting of all signalized intersection

pavement markings, crosswalks, stop bars, and arrows

The repainting of all metered spaces and speed humps

throughout the township.

Street Sweeping The Highway Department sweeps township and state

roadways throughout the year in order to maintain clean

streets and comply with our MS4 permitting

requirements for stormwater quality.

Road Repairs The Highway Department maintains over ninety eight

(98) miles of township roadways, repairing pot holes and

installing patches.

41 of 168

Radnor Township, PA



Name Description


Sidewalk Repairs The Highway Department is responsible for all sidewalk

repairs on all township owned properties.

Signalized Intersection

Maintenance

The Highway Department maintains forty four (44)

signalized intersections, twenty three (23) signalized

school flashers and seventeen (17) miscellaneous

flashers: playground, pedestrian crossing etc.

Storm Sewer Cleaning and

Repair

The Highway Department is responsible for the

maintenance and repair of over fifteen hundred (1,500)

storm sewer inlets and over fifty seven (57) miles of

storm sewer pipes. This includes inspecting outfalls for

our NPDES permit submission (MS4) and keeping inlet

grates clear of debris during rain and snow events.

Traffic Island Cleaning The Highway Department cleans all traffic islands

located on township and state roadways. This includes

removing all trash, weeds, and street sweeping around

the islands two to three times per year.

Leaf Collection This service utilizes the combined efforts of all Public

Works Departments. Township residents have their

leaves removed at the curbside on all township and state

roadways. Each district is collected twice during the leaf

removal program.

Skunk Hollow Composting

Site

All leaves collected during the leaf removal program are

transported to Skunk Hollow for composting. Once

leaves have been composted screened leaf mulch is made

available to all township residents at seven (7) EAC

locations throughout the township. The Township’s leaf

collection program not only provides a beneficial service

to residents, but provides an environmentally friendly

way of recycling leaves.

Christmas Tree Recycling The Highway Department recycles over thirty tons of

Christmas trees per year.

Special Events The Highway department assists with numerous special

events throughout the year. These events include

Villanova graduations and sporting events, both the

Memorial Day and Fourth of July parades, the Jazz

Festival, Fall Festival, Radnor Run and many other

community events.

Snow Removal Operations This is another service that utilizes the combined efforts

of all Public Works Department personnel. Over the

42 of 168

Radnor Township, PA



Name Description


years Radnor Township has been known to have the

safest roadways during winter storms. This is a credit to

the dedication and pride that staff take in providing this

service.

Fleet Maintenance Division Rick Petrella, Supervisor

Vehicle Maintenance The Fleet Maintenance Department is responsible for the

maintenance and repair of 135 vehicles and equipment.

Through the efforts of the Fleet Maintenance department

numerous repairs are made in house which allows a

quicker turnaround time for repairs, as well as reducing

costs.

Miscellaneous

Responsibilities

The fleet Maintenance Department is responsible for the

state inspections of all vehicles within the township fleet.

The department maintains records of all state inspection

stickers and regulations.. The department must maintain

up to date records regarding DEP in ground fuel storage

tanks registrations, inspections and permit certificates.

The department is also responsible to assist in composing

bid specifications for vehicles, equipment, fuel and

lubricants purchased by the township.

Snow Removal Operations Assist with snow removal operations.

Leaf Collection Assist with township wide leaf removal program.

Buildings and Grounds The custodial staff currently consists of one (1) full time

employee. The responsibilities would be to clean and

maintain the Township Building, Public Works Facility

and the Sulpezio Gym.

Buildings and Grounds

Maintenance and Repairs

This responsibility falls under the Director of Public

Works. This item involves building inspections of

township owned facilities by the Community

Development Department and their assistance.. The

buildings would include the Radnor Memorial Library,

the Cruetzberg Center, the Senior Center, the Willows,

the Radnor Township Municipal Building, the Public

Works Facility and any structure that would be

maintained on township owned property. The Director of

Public Works prepares the operations and capital budget,

as well as administering capital projects.

43 of 168

Radnor Township, PA



Sanitation Division Steve McNelis, Supervisor (Paul Bazik Supt. Ops)

Refuse Collection The Sanitation Department is responsible to collect

refuse from over sixty nine hundred (6,900) residential

properties once a week.

Recycle Collection The Sanitation Department is responsible to collect

recycling from over sixty nine hundred (6,900)

residential properties once a week. The recycling totals

of township collected recyclables coupled with our

commercial haulers totals produce revenue on average of

over $105,000.00 per year through our DEP 904

performance grant. Radnor Townships recycling rate

since inception has averaged over 47% one of the highest

in Delaware County.

Yard Waste Collection The Sanitation Department is responsible to collect

recycling from over sixty nine hundred (6,900)

residential properties once a week. Unless a holiday

would fall during that work week.

Bulk Collection The Sanitation Department is responsible for collecting

bulk items from residents that register for this service

once a week except for holiday weeks, This service

includes the removal of all white goods, furniture items,

old rugs, air conditioners, dehumidifiers, etc. This

service also generates a revenue of approximately

$30,000.00 per year.

Snow Removal Operations Assist with snow removal operations.


Parks Maintenance Mark Domenick, Supervisor (Paul Totaro Supt.

Admin)

Grass Cutting, String

Trimming, Flower Bed

Maintenance, Shrubbery

Trimming and Leaf

Removal

The Parks Department is responsible for maintaining all

township owned parks, playgrounds and athletic fields.

They are also responsible for maintaining all school

district owned properties through a joint maintenance

agreement with the district. The department strives to be

the best Parks Department in the area by setting high

standards for quality, maintenance, safety and

appearance.

Athletic Field Maintenance The Parks Department rehabilitates all athletic fields on

township and school district owned properties one time

each year. This includes renewing the cross section of

the fields for proper drainage, the addition of ball field

clay in needed areas, re-edging, proper setting of bases

and pitchers plates and removing any irregularities in the

44 of 168

Radnor Township, PA



Parks Maintenance Mark Domenick, Supervisor (Paul Totaro Supt.

Admin)

field of play and maintaining a level transition at turf to

soil interfaces.

Turf Program The turf program consists of a spring and fall application

on all playing fields in order to produce a high standard

of playing conditions on all township and school district

athletic fields.

Tree Work The Parks Department performs our in house tree work

during the winter months of January and February.

Township crews will remove any trees within the

township right-of-way and in our parks that we are able

to handle. Parks crews are also responsible to remove

fallen trees on township roadways as a result of storm

damage and to clear the channels of creeks and streams

of any fallen trees.

Parks crews are also responsible for our street tree

planting program.


Snow Removal Operations Assist with snow removal operations. The department is

also responsible to clear snow from sidewalks on all

Township owned properties.

Miscellaneous

Responsibilities

The Parks Department provides these additional services

fence repairs and clearing, trash collection at playing

fields and in the parks, cleaning and restocking all

comfort stations, roadside vegetation clearing (sickle

bar), maintenance of all picnic tables, grills and trash

receptacles, cleaning of gutters on all township owned

buildings, set up and cleanup for special events parades

and summer concert series and the maintenance of all

gateway enhancement installations.




01-004-403-4210

Utilities

This line item funds the utilities for the Township

Building, Public Works facility, South Wayne parking

lot lights, Bellevue parking lot lights and the

Maplewood Road flood gate at the Mill Dam Club.

01-004-403-4220

Communications

This line item funds the telephones at the Township

Building, Public Works facility, Verizon TV and

45 of 168

Radnor Township, PA





Internet and the Nextel Services.

01-004-403-4250

Operating Supplies

This line item funds janitorial supplies and other

miscellaneous maintenance expenditures.

01-004-403-4360

Contractual Services

This line item funds items that include the postage

meter, elevator inspection and maintenance, water

treatment services, floor mats at Sulpezio Gym and the

Public works facility, TRAX fuel management system,

boiler certifications and fire extinguisher inspections etc.

01-004-403-4420

Maintenance and repair

buildings and fixtures

This line item funds any expense incurred for building

maintenance plumbing, electrical, heating, roofing,

fencing etc.

Solid Waste

01-004-424-4230

Uniforms

This line item funds the cost of tee shirts and sweatshirts

of rate employees (Safety Green).

01-004-424-4250

Operating Supplies

This line item funds recycle containers, safety supplies,

first aid kits, radio repairs and any other supplies needed

by the Solid Waste Department.

01-004-424-4350

Disposal Fees

This line item funds tipping fees at Delaware County

and the cost to recycle oil, antifreeze and other vehicular

fluids and filters.

01-004-424-4510

Gas, Oil, Lubricants

This line item funds the cost of all fluids used in

operating the Solid Waste fleet of vehicles. The fleet

consists of twelve refuse trucks and two pick-up tricks.

01-004-424-4520

Tires, Batteries and

Accessories

This line item funds tires and batteries for the Solid

Waste fleet of vehicles.

01-004-424-4530

Repair Parts

This line item funds all the repair parts needed for the

Solid Waste vehicles.

01-004-424-4540


Repairs

This line item funds all costs associated with repairs to

vehicles that can not be completed in house. A sample of

these repairs might include engine overhauls, leaf spring

repairs etc.

Highway General Services

01-004-430-4230

Uniforms


(Safety Green) of rate employees.

01-004-430-4240

Office Supplies

This line item funds the cost of paper, pens, ink

cartridges and other miscellaneous office needs.

01-004-430-4245

Postage

This line item will fund the cost of postage for any

mailings informational mailings done by the Public

Works Department.

46 of 168

Radnor Township, PA



Highway General Services

01-004-430-4250

Operating Supplies

This line item funds basic supplies utilized by the

Highway Department including but not limited to safety

equipment, small tool purchases, rags, grass seed, etc.

01-004-430-4330

Rentals

This line item funds the cost of equipment rental.

01-004-430-4340

Professional Development

This line item funds seminars and trade shows

associated with Public works functions.

01-004-430-4350-Dues and

Subscriptions

This line item funds memberships such as the American

Public Works Association, Arbor Day Foundation and

publications associated with the Public Works

Department.

01-004-430-4360


This line item funds our membership in the PA-One –

Call system a tool utilized by any organization that

excavates to determine utility location and conflicts.

Occupational Services/ employee drug testing services.

01-004-430-4430

Maintenance and Repair

Machinery and Equipment

This line item funds machinery parts and repairs. This

would include but not be limited to dump trucks, front

end loaders, leaf equipment etc.

01-004-430-4470


Communications equipment

This line item funds two way radio repairs and

replacement in the highway departments fleet of

vehicles.

01-004-430-4510

Gas, Oil, Lubricants


operating the Highway Departments fleet of vehicles.

The fleet consists of eight dump trucks, three front end

loaders, one backhoe, three leaf vacuums and other

miscellaneous equipment.

01-004-430-4520

Tires, Batteries and

Accessories

This line item funds tires and batteries for the Highway

Department fleet of vehicles.

01-004-430-4530

Repair Parts


Highway Department vehicles.

Leaf Collection

01-004-425-4010

Salaries

01-004-425-4020

Salaries Overtime

The line items in this fund consist of salaries and

overtime for the fall leaf collection program. This

service takes the combined efforts of all departments in

the Public Works Department. This program last

approximately eight weeks.

47 of 168

Radnor Township, PA



Street Sweeping

01-004-431-4360


This line item funds the hauling of all street sweeper

debris to the landfill.

Snow and Ice Removal

01-004-432-4250

Operating Supplies

This line item funds de-icing salt, anti-skid, magnesium

chloride and snow meals.

01-004-432-4360


This line item funds the trucking costs for hauling snow

from all municipal parking areas.

Traffic Signals and Signs

01-004-433-4211

Traffic Signal Electric

This line item funds electric for all signalized

intersections, school flashers and all other miscellaneous

flashers.

01-004-433-4250

Operating Supplies

This line item funds all signs, posts, bulbs, and other

miscellaneous supplies utilized for the maintenance,

repair and installation of all traffic signals and signs.

01-004-433-4450


Traffic Signals

This line item funds the purchase of all signalized

intersection repair parts.

Street Lighting

01-004-434-4212

Street lighting

This line item funds the electric costs associated with

operating all street lights

01-004-434-4420


Street Lighting

This line item covers all repair and replacement parts for

township owned street lights

Curbs and Sidewalks

01-004-435-4250

Operating Supplies

This line item funds the cost of supplies associated with

curbing and sidewalk installations. The supply list

would include concrete, blacktop, top soil, grass seed

and stone

Drainage

01-004-436-4250

Operating Supplies


drainage installations. The supply list would include

pipe, brick, miscellaneous lumber, top soil, blacktop and

inlet castings and grates

48 of 168

Radnor Township, PA



Road Maintenance and

Repairs

01-004-438-4250

Operating Supplies


road repairs. The supplies would include blacktop,

sealer, wet cut saw blades, cut off saw blades and jack

hammer tips etc.

01-004-438-4330

Rentals

This line item funds the cost of equipment rentals for

road repairs.

01-004-438-4360


This line item funds the cost of hauling and dumping of

road repair debris at the landfill

Tools and Machinery

01-004-437-4230

Uniforms

This line item funds the cost of the mechanics uniforms

01-004-437-4250

Operating Supplies

This line item would funds all operating supplies needed

for the mechanics. Supplies would include but not be

limited to welding rods and gas, nut and bolts, light

bulbs, steel, miscellaneous hoses, tools etc.

Parks Maintenance

01-005-451-4210

Utilities

This line item funds the cost of all utilities associated

with our parks, comfort stations and lighted ball fields.

(Aqua Pa, PECO, Potty Queen)

01-005-451-4220

Communications

This line item funds the cost of the Parks Department

nextels and truck radio maintenance and repairs.

01-005-451-4230

Uniforms


(Safety Green) of rate employees.

01-005-451-4250

Operating Supplies

This line item funds the cost of turf supplies, ball field

clay, comfort station supplies, string trimmer line, safety

supplies, fence repair parts, erosion blanket, wood carpet

for tot lots, pitcher plates, bases, basketball nets and

other miscellaneous landscape supplies.

01-005-451-4340

Professional Development

This line item funds the cost of seminars on Playground

Safety Inspections and other miscellaneous trade shows

related to turf and playground maintenance.

01-005-451-4335

Dues and Subscriptions

This line item funds memberships such as the

Pennsylvania Turf Council, Pesticide Licenses and

publications related to grounds maintenance.

01-005-451-4260


This line item funds the cost of maintenance contracts

for the sprinkler system at Ditmar Park, The reed bed

and fountain at the Willows, bucket truck rental and the

mulch blower for bed maintenance.

49 of 168

Radnor Township, PA



Parks Maintenance

01-005-451-4420


Buildings and Fixtures

This line item funds repairs to comfort stations,

playground equipment and other miscellaneous fixtures

01-005-451-4430


Machinery and Equipment

This line item would fund the cost of repairs to tractors,

mowers, blowers, brush chipper and other miscellaneous

equipment.

01-005-451-4510

Gasoline, Oil and Lubricants


operating the Parks Department fleet of vehicles and

equipment.

01-005-451-4520

Tires, batteries and

Accessories

This line item funds tires, batteries and accessories for

the Parks Department fleet of vehicles and equipment.

01-005-451-4530

Repair Parts


Parks Department vehicles.

01-005-451-4540


Repairs

This line item funds all costs associated with repairs to

vehicles that cannot be completed in house.

01-005-451-4630

Minor Machinery and

Equipment

For the purchase of small pieces of equipment

50 of 168

Radnor Township Department Recreation & Community Programming 2012 Operating Budget Narrative

Department of Recreation & Community Programming Responsibility: The Radnor Township Department of Recreation & Community Programming is responsible for the administration of year-round recreational programming for all ages and the operations of Township facilities that include 25 parks, the Willows Mansion, Radnor Activity Center at Sulpizio Gymnasium, Radnor Trail, and Radnor Skatepark. The Department also works in cooperation with the Public Works Department to maintain all of these facilities along with the grounds of the Radnor Township School District. The Department aims to serve the best interest of all residents by providing and maintaining a secure environment that enhances the quality of life for the individual and the community.

Department Programs and Services: Name Description

Budgeting and Financial Monitoring

Provide long and short term guidance and leadership in the preparation of the operating budget for Recreation Administration, Recreation Programs, Sulpizio Gym and the Willows. Assist in providing capital budget recommendations for Park Improvements and Open Space, General Parks and Recreation, and the Willows. Monitor revenues and expenditures throughout the year in order to keep the Department on track with achieving financial goals.

Planning and Goal Setting Work with supervisors to develop short and long term priorities and set goals towards achievement. Develop plans for maintenance and operation of recreational facilities. Identify, develop and maintain recreational interests and improvements in the community along with providing guidelines for quality control of programs. Work with residents to meet their recreational needs. Develop and implement year round recreational pursuits for residents of all ages.

Reporting and Summaries Providing weekly, monthly, annual, and as needed summaries related to all areas of Department operations.

Park/Radnor Trail & Township Trail System/Radnor Skatepark Operations and Development

The Radnor Township park system includes 25 parks, containing both active recreational amenities, such as playgrounds and athletic fields, and passive recreational features, like scenic views and natural landscapes. Park land spans in excess of 400 acres for the recreational pleasure of Radnor Township residents. The Radnor Trail is a 2.4 mile long fitness and walking trail with several access points. Radnor Skatepark is a public skatepark with several standard ramp/box features such as quarterpipes, handrails and a spine ramp. The park system is operated primarily by the Recreation Department and maintained by the Public Works Department. The two Departments often work closely to identify and address recreational needs, facility usage areas, and maintenance and improvement needs.

Radnor Activity Center at Sulpizio Gymnasium

The Radnor Activity Center (RAC) at Sulpizio Gym has been leased to the Township by Radnor Township School District for use by the Department for indoor programs. Once part of the old Radnor Middle School, Sulpizio Gym was renovated in 2008 for use by community residents and organizations. The facility is a full size, multi-purpose gymnasium that is available to rent for various usages

51 of 168


including birthday parties, special events, basketball leagues, soccer leagues, and exercise groups. It is used by the Recreation Department to offer an array of programming for all ages.

The Willows Mansion Operate the Willows – a 47-acre estate/mansion owned by Radnor Township and used for weddings, private parties, civic functions, corporate meetings, non-profit fundraisers, Recreation Programs, community-based events, craft shows, auctions and other special events.

Park/Facility Scheduling The Department schedules all events that take place within the Township Park System such as group picnics, school events and athletic field usage by community sports and school organizations; rentals, programming and birthday parties at Radnor Activity Center; and various events such as weddings and private parties at the Willows Mansion. The Department reserves and schedules gymnasiums at all Radnor Township School District facilities as well as area private schools and facilities for its programming. There are over 65 facilities that are scheduled by the Department and it serves as the direct liaison to over 30 user groups/institutions throughout this year-long process.

Recreational Programming and Events

A cornerstone of the high quality of life enjoyed by Radnor residents is a fantastic array of recreation programs and events for all of the Township’s residents. The recreational programming that is offered includes a wealth of activities, camps, special events, workshops, classes and excursions that are offered all year long. Staple activities include Radnor Youth Basketball, Radnor Day Camp, After-School Chess and Science (in conjunction with Ithan PTO), Radnor Summer Concert Series, Environmental Clean-Ups, Arbor Day Celebration, Holiday at the Willows, Radnor Run and trips to New York City. The Department is responsible for the creation and implementation of recreational programs for the residents of Radnor Township that span every age group. This is accomplished by use of RTSD schools, Sulpizio Gym, the Willows Mansion, Radnor Trail, Radnor Skatepark and on the grounds of Township parks. The Department also works in cooperation with community sports and civic organizations such as Radnor Athletic Association (RAA) and Wayne Art Center. Over 200 recreation programs are offered annually including several community events that are free of charge through the Department’s coordination of sponsorships. Department staff members are responsible for the on-site management, overall direction, coordination of logistics and set-up, and leaderships for the vast program offering that is delivered.

Staff Management and Allocation The Director of the Department manages two full-time and one part-time staff members, over 250 seasonal/contracted staff members, over 300 volunteers and administers a seasonal internship program in cooperation with area colleges/universities. The Department is responsible for the hiring, supervising, and evaluating of all of these individuals along with managing the arrangements of

52 of 168


contractual agreements with vendors who provide instruction in specialized areas.

Inventory Management The Department manages its operating equipment for program and activities such as sports supplies, arts and crafts supplies, first aid supplies, and apparel. It also prepares Requests for Proposals with specifications and details.

Department Services, Program Communications and Customer Service

Provide information to the community and attend to inquiries/concerns by phone, email and walk-ins each day on an array of Department recreational areas, community events, and local organizations.

Department Services and Program Administration

Process and record program and activity registrations and receipts; process income receipts and income documentation for the Willows Mansion, RAC, picnic reservations and field permits; conduct all associated financial deposits each day; process check requests as needed; develop financial analyses for all areas of services provided by the Department (the Willows Mansion, RAC, picnic reservations, field permits, etc.).

Administrative Policies and Processes

The Department continually develops and modifies administrative policies and procedures on an ongoing basis such as those related to program and event registration, all areas of staffing and contracted programming, facility and athletic field permitting, sponsorships and advertising, and program scholarships.

Marketing The Department has constructed a plan for the marketing of all areas of programming and for its facilities and parks. It graphically designs a number of year-round publications and flyers for distribution that includes a seasonal activities brochure for the fall, winter/spring, and summer and Township Newsletter content four times per year. The Department maintains distribution listings and relationships within the community that aide in getting paper and electronic materials into circulation. The Department maintains all of its related areas of the Township website and constructs and distributes its own electronic communications to subscribers on a continual and adapted schedule. The Department develops and films segments for the Radnor 411 Community Television Show.

Community Sports and Civic Organizations

The Department serves as a direct liaison to the Community Sports Organizations in the Township. Sports programs are available for several types of athletic interests and the organizations include the Radnor Soccer Club, Radnor Wayne Little League (including tee ball, baseball, and softball), Radnor Boys & Girls Lacrosse, Radnor Youth Basketball Association, and Radnor Aquatics Club. Each organization is operated by volunteers both independent and under the auspices of the Radnor Township Parks & Recreation Department. The Department works closely with members of Radnor Athletic Association (RAA) to assist in areas of registration, facilities procurement and scheduling, publishing and distributing

53 of 168


promotional literature, volunteers, program structure and dissemination of program information. The Department serves as a direct liaison to the Community Civic Organizations in the Township such as the Wayne Senior Center, Wayne Art Center and Radnor Memorial Library. The Department provides information on these organizations to the community, publishes and distributes promotional literature, and partners to offer various activities and special events.

Sponsorship and Partnership Development

Development of outside relationships that serve as a benefit to the Department and to the overall success of the Radnor community for local organizations, businesses and individuals.

Community Projects The Department coordinates and oversees a variety community projects that consist of varying levels of involvement and development. This includes Eagle Scout projects, park and trail cleanups, In-Service Day efforts, and other mutually beneficial arrangements for Radnor Township.

Research/Networking The Department works with other professionals within the Municipal Recreation field and other related recreational organizations in order to identify and evaluate new practices and ideas that could potentially be adapted by the Department.

Special Projects The Department conducts various special projects throughout the year such as the development of a map of parks/facilities/amenities, assisting with capital project details, putting together special programs and initiatives, and the Rising Above Awards.

Committees/Boards The Department works closely with both members of the Board of Commissioners and Parks and Recreation Board who advise and serve as a portal to the community by providing guidance and focus that helps achieve short and long-term goals and objectives. Department staff members also serve on various boards and committees including the Wayne Senior Center Board, Township Safety Committee, and Township Staff Ethics Committee.

Front Desk Coverage/Support to Other Departments

Our Department staff members provide routine and as-needed support to the Township Front Desk in channeling calls throughout the Township Departments and handling daily customer service needs. This also includes ongoing support for other various Departments by supporting the daily customer service needs of the Township.

54 of 168


Department Line Item Descriptions: Recreation Administration


Office Supplies Covers items or products needed for completion of work conducted in the office such as paper, pens, pencils, tape, ink cartridges, labels, folders, binders, envelopes; copier machine expense portion to Department and paper supplies; website expense portion to Department; checks portion to Department; supplies needed for Parks Board operation such as nameplates for new members; this line item includes related supplies for operations by the Willows.

Postage Covers mailings done through the office.

Professional Development Allocates funding for classes, seminars, conferences or expos that would expand staff knowledge and provide useful information applicable to vast areas of Department services.

Dues and Subscriptions Allocates funding to provide membership in state and national associations and opportunity to attend state and national conferences and seminars; includes subscriptions to magazines or circulars that expand staff knowledge and provide useful information applicable to vast areas of Department services.

Gas, Oil & Lubricants Allocates funding to cover gas and fluids for Department vehicle.

Tires, Batteries and Accessories Allocates funding to cover tires, batteries and additional accessories for Department vehicle.

Repair Parts Allocates funding to cover parts for Department vehicle.

Contracted Maintenance and Repairs

Allocates funding to cover maintenance and parts for Department vehicle.

Department Line Item Descriptions: Recreation Programs


Salaries: Part-Time Includes summer staff needed to lead and supervise summer camps; part-time staff needed to coordinate seasonal programs, special events and excursions, assist with office operations and conduct special projects, and offer programs that require specialized skills and qualifications in order to teach special classes, activities, camps, and programs. Many items utilized in this area require the establishment of program/event fees or sponsorships to cover full amount of cost.

55 of 168


Recreation Supplies Includes items necessary for operations of programs and events such

as program apparel, sporting/fitness supplies and equipment, first aid supplies, arts and crafts supplies, program photos, supplies for events, program/event handbooks or posters, minor park operations parts and hardware supplies such as keys for storage and bathrooms and other miscellaneous recreation supplies. Many items utilized in this area require the establishment of program/event fees or sponsorships to cover full amount of cost.

Rentals Allocates funding for tickets, reservations, and busing for seasonal Department trips as well those related to Radnor Day Camp such as daily bus runs and weekly trips; visitors/vendors for camps/programs; gym rentals for Radnor Youth Basketball Program, and equipment rentals for programs or special events. Many items utilized in this area require the establishment of program/event fees or sponsorships to cover full amount of cost.

Contractual Services Services that require outside support or specialized program/activity services or skills through instructors and vendors; includes theatre or sport organizations, performers/entertainment, Radnor Youth Basketball referee coordinator; SportsPilot online registration service for youth basketball programs; cellular phone services for applicable Department staff; portable toilettes for special events, performers and vendors for special events and camps, ASCAP license fees for concerts, staff summer training for specialty areas, job advertising fees . Many items utilized in this area require the establishment of program/event fees or sponsorships to cover full amount of cost.

Department Line Item Descriptions: Sulpizio Gym


Utilities Allocates funding to cover building utility bills such as water, electric, and gas.

Communications Allocates funding to cover internal phone lines, internet and related expenses or repairs.

Office Supplies Covers items or products needed inside the office at the building for completion of work, items include paper, pens, pencils, tape, ink cartridges, labels, folders, binder, envelopes, etc.

Operating Supplies Covers funding for minor building operational parts, hardware supplies and cleaning supplies; program equipment, supplies, and apparel. Program/event related items utilized in this area require the establishment of program/event fees or sponsorships to cover full amount of cost.

56 of 168


Contractual Services Services that require outside services or vendors such as

program/activity instructors and vendors that have specialized skills and qualifications; performers and vendors for special events and camps, Radnor Youth Basketball referees floor mats in entry areas, building fire alarm and security services, SportsPilot online registration for applicable programs. Many of the program/event related items utilized in this area require the establishment of program/event fees or sponsorships to cover full amount of cost.

Maintenance and Repair: Buildings and Fixtures

Allocates funding to repair, replace, and maintain building items such as plumbing and bathroom fixtures, electrical needs, and equipment such as bleachers, dividing wall and baskets, doorway configurations by security company, supplies for floor refinishing and cleaning, hardware supplies such as keys.

Maintenance and Repair: Machines and Equipment

Allocates funding to repair, replace, and maintain building machines and equipment such as HVAC, etc.

Building Maintenance Allocates funding for staffing needed to maintain building equipment.

Building Custodial Allocates funding for staffing needed for custodial services at the building.

57 of 168

Radnor Township, PAGeneral Fund (#01) Budget Worksheet

For the Year Ending, December 31 2012

Budget Preliminary Budget2007 2008 2009 2010 2011 %Δ 2012 2012 %Δ

REVENUES:Real Estate Taxes:

Current Year - Discount (169,808) (167,202) (108,032) (187,805) (204,892) n/a (211,039) (216,415) n/aCurrent Year - Face 9,126,795 9,246,632 5,891,105 10,290,608 11,171,099 8.6% 11,368,825 11,548,073 3.4%Current Year - Penalties 29,549 27,363 17,362 30,264 22,766 -24.8% 23,449 23,439 3.0%Prior Year 6,653 4,214 52,304 51,486 100,000 94.2% 80,000 89,707 -10.3%Delinquent 101,753 89,833 66,727 118,061 111,780 -5.3% 105,000 115,552 3.4%Interim 113,373 99,012 43,469 44,329 56,914 28.4% 58,621 57,768 1.5%

Total Real Estate Taxes 9,208,315$ 9,299,851$ 5,962,934$ 10,346,942$ 11,257,667$ 11,424,857$ 11,618,124$ 91,536$ (3,336,917)$ 4,384,008$ 910,725$ 167,190$ 360,457$

1% -36% 74% 9% 1% 3%

Act 511 Taxes:Realty Transfer Tax 2,688,009 1,939,833 1,402,159 1,475,485 1,600,000 8.4% 1,550,000 1,624,000 1.5%Mercantile Tax 1,346,929 1,298,901 1,051,935 1,258,267 1,300,000 3.3% 1,300,000 1,274,000 -2.0%Local Services Tax 1,224,027 981,542 998,835 729,888 1,000,000 37.0% 1,100,000 903,846 -9.6%Amusement Tax 75,559 41,830 36,991 45,551 35,000 -23.2% 37,000 35,525 1.5%Business Privilege Tax 4,851,853 6,473,413 3,617,786 5,257,035 5,725,000 8.9% 5,775,000 5,810,875 1.5%Mercantile - Audit - - 35,242 370,314 25,000 -93.2% 25,000 25,000 0.0%Business Privilege - Audit - - 1,314,026 600,861 350,000 -41.8% 350,000 350,000 0.0%

Total Act 511 Taxes 10,186,377$ 10,735,519$ 8,456,975$ 9,737,401$ 10,035,000$ 10,137,000$ 10,023,246$ 549,142$ (2,278,545)$ 1,280,426$ 297,599$ 102,000$ (11,754)$

5% -21% 15% 3% 1% 0%

License & Permits:Plan Review Fees - - - - - n/a 13,000 13,000 n/aZoning - - - 1,993 2,150 7.9% 5,000 5,000 132.6%Beverage 9,750 8,850 10,451 9,000 9,000 0.0% 9,000 9,000 0.0%UCC Act 45 Transfer - - - - 5,500 n/a 1,500 1,500 -72.7%Building 2,510,498 1,660,026 628,873 640,144 650,000 1.5% 675,000 669,500 3.0%Mechanical - - - 69,047 65,000 -5.9% 100,000 66,950 3.0%Street Opening 113,735 48,765 15,749 3,858 5,000 29.6% 14,000 14,000 180.0%Subdivision Fees 23,238 45,022 21,543 13,576 15,000 10.5% 20,000 20,000 33.3%Public Works & Engineering Fees 108,352 77,027 107,694 128,763 170,000 32.0% 180,000 180,000 5.9%Professional Services Reimbursement - - - - 38,500 n/a 50,000 50,000 29.9%Housing 60,005 62,964 63,802 95,866 184,450 92.4% 189,984 189,984 3.0%Health 52,943 63,883 48,724 74,712 58,800 -21.3% 65,000 65,000 10.5%Burning 1,905 1,519 629 573 400 -30.2% 600 600 50.0%Plumbing 55,552 44,711 36,922 38,691 37,500 -3.1% 55,000 55,000 46.7%Electrical 267,696 168,234 81,648 143,189 125,000 -12.7% 145,000 145,000 16.0%Design & Zoning Fees - - 7,751 18,863 15,000 -20.5% 25,000 25,000 66.7%Sewage Enforcement Fees 1,675 2,300 4,566 3,647 3,000 -17.7% 3,000 3,000 0.0%Cable TV Franchinse Fees 389,170 425,593 465,123 520,023 551,000 6.0% 560,000 589,956 7.1%Right-of-Way Fees - - - - - n/a - - n/aFilm Permits 1,500 750 1,000 250 - -100.0% - 1,500 n/aCertificate of Occupancy Transfer Fee 38,550 31,145 42,176 41,762 44,850 7.4% 50,000 50,000 11.5%

Total License & Permits 3,634,569$ 2,640,787$ 1,536,652$ 1,803,956$ 1,980,150$ 2,161,084$ 2,153,990$ (993,782)$ (1,104,135)$ 267,303$ 176,194$ 180,934$ 173,840$

-27% -42% 17% 10% 9% 9%

Account Description

Township Manager RecommendationActual

58 of 168



Budget Preliminary Budget2007 2008 2009 2010 2011 %Δ 2012 2012 %ΔAccount Description


Fines & Costs:Police 176,041 195,412 230,540 289,833 362,588 25.1% 375,000 438,312 20.9%District Justice 259,078 325,177 297,307 232,975 250,000 7.3% 240,000 253,750 1.5%

Total Fines & Costs 435,118$ 520,589$ 527,847$ 522,808$ 612,588$ 615,000$ 692,062$ 85,470$ 7,258$ (5,038)$ 89,780$ 2,412$ 79,474$

20% 1% -1% 17% 0% 13%

Interest & Rents:Interest Earnings 395,469 204,522 123,496 50,707 40,000 -21.1% 50,000 50,000 25.0%Property & Equipment 18,303 19,944 21,756 48,330 88,690 83.5% 100,000 100,000 12.8%

Total Interest & Rents 413,772$ 224,466$ 145,252$ 99,037$ 128,690$ 150,000$ 150,000$ (189,305)$ (79,214)$ (46,216)$ 29,653$ 21,310$ 21,310$

-46% -35% -32% 30% 17% 17%

Grants & Gifts:Payments In Lieu of Taxes 18,292 18,292 18,292 20,122 18,292 -9.1% 38,414 38,414 110.0%Public Utility Realty Tax 30,247 26,694 24,655 26,672 27,150 1.8% 27,150 27,150 0.0%Federal, State & County 159,659 171,059 184,455 210,090 150,000 -28.6% 150,000 170,000 13.3%State Pension Aid 657,911 650,611 607,435 589,341 985,572 67.2% 553,912 553,912 -43.8%Crossing Guard Contributions (RTSD) - - - - 80,000 n/a - - -100.0%County Highway Aid 36,720 36,720 36,720 - 36,720 n/a - - -100.0%State Snow Removal 55,476 57,683 58,432 122,584 57,000 -53.5% 61,300 61,300 7.5%Public Access Grant 58,302 50,229 61,655 123,330 - -100.0% - 61,665 n/aShade Tree Contributions - - 20,000 20,000 - -100.0% - - n/aGrounds Maintenance Agreement 56,147 58,954 60,000 - 250,000 n/a 293,000 - -100.0%Volunteer Fire Relief Aid - - - - 609,828 n/a - 390,000 -36.0%

Total Grants & Gifts 1,072,754$ 1,070,242$ 1,071,644$ 1,112,139$ 2,214,562$ 1,123,776$ 1,302,441$ (2,511)$ 1,402$ 40,495$ 1,102,423$ (1,090,786)$ (912,121)$

0% 0% 4% 99% -49% -41%

Departmental Earnings:Parking Meters 316,906 283,902 239,855 356,826 370,000 3.7% 375,000 375,000 1.4%Parking Meters - Church 29,282 9,646 13,095 24,757 23,100 -6.7% 23,100 23,100 0.0%Alarm System Fees 18,600 10,492 11,098 10,395 10,300 -0.9% 12,000 12,000 16.5%Police Extra Duty 162,664 328,423 191,237 206,608 234,000 13.3% 306,000 306,000 30.8%Recreation Fees 476,229 522,411 539,861 562,570 550,000 -2.2% 650,000 615,000 11.8%R.E.C.T. Revenue - - 47,249 29,786 50,000 67.9% - - -100.0%Meter Bags - - - - - n/a 1,000 1,000 n/aPolice Parking Permit - - - - - n/a 1,600 1,600 n/aRear Door Trash Fee - - - 122,602 125,000 2.0% 135,000 135,000 8.0%Refuse Collection Fee 31,615 32,374 31,184 33,021 34,000 3.0% 31,000 35,020 3.0%Sulpizio Gym Fees (50,278) - 75,247 103,537 111,400 7.6% 100,000 100,000 -10.2%Police Service Fees 33,281 37,390 31,817 33,951 30,000 -11.6% 35,000 35,000 16.7%Police Live Scan Fees - - - 4,964 20,000 302.9% 13,000 13,000 -35.0%

Total Departmental Earnings: 1,018,299$ 1,224,638$ 1,180,643$ 1,489,017$ 1,557,800$ 1,682,700$ 1,651,720$ 206,339$ (43,994)$ 308,374$ 68,783$ 124,900$ 93,920$

20% -4% 26% 5% 8% 6%

59 of 168





Miscellaneous:Insurance Refunds 12,773 499 9,944 584,852 - -100.0% - - n/aSale of Property, Equipment 19,608 - - - - n/a - - n/aPremium Payments - Flex - 1,747 1,115 1,429 10,000 599.8% 10,000 10,000 0.0%Miscellaneous 27,359 86,930 47,543 34,395 20,000 -41.9% 20,000 20,000 0.0%Premium Payments - 15,093 18,518 22,745 21,400 -5.9% 50,000 50,000 133.6%Advertising & Sponsorship Fees 9,500 8,000 4,000 8,000 8,000 0.0% 10,000 10,000 25.0%Cash Over / Short 553 70 (217) (33) - n/a - - n/aSale of Recycled Materials 107,160 101,303 5,086 37,492 70,000 86.7% 90,000 90,000 28.6%Federal Medical Subsidy - - - - 69,362 n/a - - -100.0%Tax Anticipation Revenue Notes 1,617,200 - - - - n/a - - n/a

Total Miscellaneous 1,794,153$ 213,641$ 85,989$ 688,880$ 198,762$ 180,000$ 180,000$ (1,580,512)$ (127,652)$ 602,891$ (490,118)$ (18,762)$ (18,762)$

-88% -60% 701% -71% -9% -9%

Tranfers In (from other funds)Transfer In: Sewer Overhead - - - 292,000 292,000 0.0% - - -100.0%Transfer In: Sewer Fund - 171,395 300,000 - - n/a - - n/aTransfer In: Liquid Fuels Fund 235,000 235,000 286,030 244,778 - -100.0% - - n/aTransfer In: Capital Impr. Fund 183,156 181,688 180,523 - - n/a - - n/aTransfer In: Park & Open Space Fund 230,000 230,000 230,000 230,000 - -100.0% - - n/aTransfer In: Willows Fund - - - - - n/a - - n/a

Total Transfers In 648,156$ 818,083$ 996,553$ 766,778$ 292,000$ -$ -$ 169,927$ 178,470$ (229,775)$ (474,778)$ (292,000)$ (292,000)$

26% 22% -23% -62% -100% -100%

TOTAL GENERAL FUND REVENUES 28,411,512$ 26,747,817$ 19,964,490$ 26,566,958$ 28,277,219$ 27,474,416$ 27,771,582$ (1,663,695)$ (6,783,327)$ 6,602,468$ 1,710,261$ (802,803)$ (505,637)$

-6% -25% 33% 6% -3% -2%

60 of 168





EXPENDITURES:Administration Department

Wages:Salaries 601,127 346,175 209,231 313,178 376,281 20.1% 341,700 343,800 -8.6%Overtime - - - 2,638 2,000 -24.2% - - -100.0%Longevity 8,342 2,580 1,227 2,327 1,975 -15.1% - - -100.0%Sick Pay Bonus - - - - n/a - - n/aMedical Expense Reimbursement - - - - n/a - - n/a

Total Wages 609,468$ 348,754$ 210,458$ 318,143$ 380,256$ 19.5% 341,700$ 343,800$ -9.6%

Payroll Liabilities & Benefits:Social Security Taxes - - - - 28,235 n/a 21,478 21,638 -23.4%Workers' Compensation - - - - 3,836 n/a 2,278 2,049 -46.6%Pension Benefit - - - - 82,594 n/a 74,578 74,990 -9.2%Health Benefits - - - - 79,792 n/a 89,522 86,674 8.6%Group Life & Disability - - - - 3,118 n/a 3,457 2,963 -5.0%

Total Payroll Liabilities & Benefits -$ -$ -$ -$ 197,575$ n/a 191,313$ 188,314$

Employee Development / Training:Professional Development 22,109 14,667 5,198 150 6,000 3900.0% 6,000 1,600 -73.3%Dues & Subscriptions - - - 842 2,000 137.6% 2,000 1,600 -20.0%

Total Employee Dev. / Training 22,109$ 14,667$ 5,198$ 992$ 8,000$ 706.6% 8,000$ 3,200$

Supplies & Materials:Office Supplies 27,550 8,913 11,795 7,408 9,000 21.5% 7,500 7,500 -16.7%Postage - - 1,946 15,474 15,000 -3.1% 15,000 15,000 0.0%

Total Supplies & Materials 27,550$ 8,913$ 13,740$ 22,881$ 24,000$ 22,500$ 22,500$

Contractual Services:Advertising & Printing 12,655 9,522 11,328 16,468 15,000 -8.9% 15,000 15,000 0.0%Contractual Services 111,602 161,035 90,695 25,982 95,520 267.6% 35,000 125,000 30.9%Legal Services - General (solicitor+other) - - 220,348 237,190 177,000 -25.4% 200,000 200,000 13.0%Legal Services - Special (labor Counsel) - - 369,025 66,338 48,000 -27.6% 65,000 65,000 35.4%

Total Contracted Services 124,257$ 170,557$ 691,397$ 345,977$ 335,520$ -3.0% 315,000$ 405,000$

MiscellaneousMiscellaneous 41,318 25,105 11,884 3,008 3,000 -0.3% 3,000 3,000 0.0%

Total Miscellaneous 41,318$ 25,105$ 11,884$ 3,008$ 3,000$ -0.3% 3,000$ 3,000$

EquipmentMinor Office Equipment - - 116 719 1,000 39.1% 1,000 1,000 0.0%

Total Equipment -$ -$ 116$ 719$ 1,000$ 39.1% 1,000$ 1,000$ Total Administration Department 824,702$ 567,996$ 932,794$ 691,721$ 949,351$ 37.2% 882,513$ 966,814$

(256,705)$ 364,798$ (241,073)$ 257,630$ (66,838)$ 17,463$ -31% 64% -26% 37% -7% 2%

61 of 168





Finance DepartmentWages

Salaries 585,930 313,940 240,083 195,319 271,965 39.2% 432,508 455,949 67.6%Longevity 7,302 1,530 1,588 1,594 2,063 29.4% 4,094 4,412 113.9%Sick Pay Bonus - - - 483 n/a 595 617 27.8%Medical Expense Reimbursement - - - - n/a - 166 n/a

Total Wages 593,233$ 315,470$ 241,670$ 196,913$ 274,511$ 39.4% 437,197$ 461,144$ 68.0%

Payroll Liabilities & Benefits:Social Security Taxes - - - - 20,347 n/a 32,358 34,074 67.5%Workers' Compensation - - - - 2,764 n/a 3,012 2,857 3.4%Unemployment - - - - - n/a - - n/aPension Benefits - - - - 62,836 n/a 91,798 97,475 55.1%Health Benefits - - - - 84,413 n/a 122,320 123,878 46.8%Group Life & Disability - - - - 2,633 n/a 4,436 4,061 54.2%

Total Payroll Liabilities & Benefits -$ -$ -$ -$ 172,993$ n/a 253,924$ 262,345$ 51.7%

Employee Development / Training:Professional Development 5,247 10,411 576 188 3,500 1766.7% 3,500 2,500 -28.6%Dues & Subscriptions - - - - - n/a - 1,000 n/a

Total Employee Dev. / Training 5,247$ 10,411$ 576$ 188$ 3,500$ 1766.7% 3,500$ 3,500$ 0.0%

Supplies & Materials:Office Supplies 7,239 8,366 8,288 2,915 8,000 174.4% 8,000 8,000 0.0%Postage - - 57 - 5,000 n/a 5,000 5,000 0.0%

Total Supplies & Materials 7,239$ 8,366$ 8,345$ 2,915$ 13,000$ 345.9% 13,000$ 13,000$ 0.0%

Contractual Services:Bond Premium - - 2,119 - 2,140 n/a 2,140 2,140 0.0%Contractual Services 190,080 16,519 105,607 131,963 42,000 -68.2% 107,000 113,000 169.0%Professional Services 49,454 28,475 34,500 - 22,950 n/a 40,000 42,250 84.1%Act 511 - Legal Services - - 108,159 106,263 87,000 -18.1% 87,000 105,000 20.7%Act 511 - Audit Services - - 128,256 103,408 117,500 13.6% 117,500 105,000 -10.6%

Total Contractual Services 239,534$ 44,994$ 378,641$ 341,634$ 271,590$ -20.5% 353,640$ 367,390$ 35.3%

EquipmentMinor Office Equipment 460 488 650 1,444 11,500 696.7% 11,500 3,500 -69.6%

Total Equipment 460$ 488$ 650$ 1,444$ 11,500$ 696.7% 11,500$ 3,500$ -69.6%

Total Finance Department 845,713$ 379,729$ 629,882$ 543,094$ 747,094$ 1,072,761$ 1,110,878$ (465,984)$ 250,153$ (86,788)$ 204,000$ 325,667$ 363,784$

-55% 66% -14% 38% 44% 49%

62 of 168





Treasurer [Elected]Wages

Salaries 26,000 26,000 26,000 26,000 26,000 0.0% 26,000 26,000 0.0%Total Wages 26,000$ 26,000$ 26,000$ 26,000$ 26,000$ 0.0% 26,000$ 26,000$ 0.0%

Payroll LiabilitiesSocial Security Taxes 1,989 1,989 - - 1,931 n/a 1,989 1,989 3.0%Workers' Compensation - - - - 262 n/a - 1,073 309.7%

Total Payroll Liabilities 1,989$ 1,989$ -$ -$ 2,193$ n/a 1,989$ 3,062$ 39.6%

Treasurer Development / TrainingDues & Subscriptions - - 60 - 300 n/a 300 300 0.0%

Total Treasurer Dev / Training -$ -$ 60$ -$ 300$ n/a 300$ 300$ 0.0%

Supplies & MaterialsOffice Supplies 7,545 7,293 7,460 3,664 3,700 1.0% 3,700 3,700 0.0%Postage - - - 3,800 3,822 0.6% 3,800 3,800 -0.6%

Total Supplies & Materials 7,545$ 7,293$ 7,460$ 7,464$ 7,522$ 0.8% 7,500$ 7,500$ -0.3%

Contractual ServicesBond Premium 3,667 3,686 3,686 3,728 4,040 8.4% 4,040 4,040 0.0%Contractual Services - 12,349 13,321 11,976 12,000 0.2% 12,000 12,000 0.0%

Total Contractual Services 3,667$ 16,035$ 17,007$ 15,704$ 16,040$ 2.1% 16,040$ 16,040$ 0.0%

EquipmentMinor Office Equipment 147 - - - - n/a - - n/a

Total Equipment 147$ -$ -$ -$ -$ n/a -$ -$ n/a

Total Treasurer [Elected] 39,348$ 51,317$ 50,526$ 49,168$ 52,055$ 51,829$ 52,902$ 11,969$ (791)$ (1,359)$ 2,887$ (226)$ 847$

30% -2% -3% 6% 0% 2%

63 of 168





Information Technology DepartmentWages:

Salaries - 248,302 258,748 181,100 191,854 5.9% 119,282 120,115 -37.4%Longevity - 4,373 3,948 3,363 3,800 13.0% 1,638 1,638 -56.9%Sick Pay Bonus - - - - 1,003 n/a 350 350 -65.1%Medical Expense Reimbursement - - - - n/a - 100 n/a

Total Wages -$ 252,675$ 262,696$ 184,462$ 196,657$ 6.6% 121,270$ 122,202$ -37.9%

Payroll Liabilities & Benefits:Social Security Taxes - - - - 14,527 n/a 9,277 9,342 -35.7%Workers' Compensation - - - - 1,973 n/a 831 753 -61.9%Unemployment - - - - - n/a - - n/a

Pension Benefits - - - - 39,673 n/a 24,924 25,183 -36.5%

Health Benefits - - - - 41,489 n/a 26,939 26,082 -37.1%Group Life & Disability - - - - 1,726 n/a 1,257 1,108 -35.8%

Total Payroll Liabilities & Benefits -$ -$ -$ -$ 99,388$ n/a 63,228$ 62,468$ -37.1%

Employee Development / Training:Professional Development - 5,689 519 999 3,150 215.3% 3,500 2,500 -20.6%Dues & Subscriptions - - - 45 50 11.2% 50 50 0.0%

Total Employee Dev / Training -$ 5,689$ 519$ 1,044$ 3,200$ 206.5% 3,550$ 2,550$ -20.3%

Supplies & Materials:Office Supplies - 1,719 605 145 500 243.7% 500 500 0.0%Postage - - 29 - 100 n/a 100 100 0.0%Operating Supplies - 7,538 5,005 5,550 10,000 80.2% 10,000 10,000 0.0%

Total Supplies & Materials -$ 9,257$ 5,639$ 5,696$ 10,600$ 86.1% 10,600$ 10,600$ 0.0%

Contractual Services:Contractual Services - 13,501 8,842 28,159 64,423 128.8% 70,000 80,000 24.2%Contracted Maint. & Repairs - 110 - - 2,500 n/a 2,500 2,500 0.0%

Total Contractual Services -$ 13,610$ 8,842$ 28,159$ 66,923$ 137.7% 72,500$ 82,500$ 23.3%

Equipment:Minor Office Equipment - 130 276 50 500 900.2% 500 500 0.0%

Total Equipment -$ 130$ 276$ 50$ 500$ 900.2% 500$ 500$ 0.0%

Total Information Technology -$ 281,361$ 277,971$ 219,411$ 377,268$ 271,648$ 280,820$ 281,361$ (3,390)$ (58,560)$ 157,857$ (105,620)$ (96,448)$

n/a -1% -21% 72% -28% -26%

64 of 168





Community Development Department:Wages:

Salaries 575,166 573,319 557,854 326,606 369,507 13.1% 399,191 480,679 30.1%Part-Time Wages - - - - - n/a - 38,000 n/aOvertime - - - 21,911 16,000 -27.0% 9,000 16,000 0.0%Longevity 9,600 8,931 7,605 6,844 8,538 24.8% 9,063 9,063 6.1%Sick Pay Bonus - - - - 1,189 n/a 420 420 -64.7%Medical Insurance Reimbursements - - - - 300 n/a - 700 133.3%

Total Wages 584,766$ 582,251$ 565,459$ 355,361$ 395,534$ 11.3% 417,674$ 544,862$ 37.8%



Employee Development / Training:Professional Development 9,440 11,667 4,454 2,794 11,500 311.5% 11,500 9,500 -17.4%Dues & Subscriptions - - 598 894 2,500 179.8% 2,500 7,750 210.0%

Total Employee Dev / Training 9,440$ 11,667$ 5,052$ 3,688$ 14,000$ 279.6% 14,000$ 17,250$ 23.2%

Materials & Supplies:Office Supplies 6,027 10,251 6,573 2,281 3,000 31.5% 3,000 3,000 0.0%Postage - - 91 - - n/a - - n/aOperating Supplies 722 1,132 539 84 1,500 1686.1% 1,500 1,500 0.0%

Total Materials & Supplies 6,749$ 11,383$ 7,202$ 2,365$ 4,500$ 90.3% 4,500$ 4,500$ 0.0%

Contractual Services:Communications - - 287 266 500 88.0% 500 500 0.0%Advertising & Printing 14,013 16,875 8,669 8,325 10,900 30.9% 10,900 10,900 0.0%Contractual Services - Prop. Maint / Health Emerg. - - - - - n/a - 2,500 n/aContractual Services 13,509 70,022 70,643 52,502 36,424 -30.6% 36,424 18,400 -49.5%Legal Services - Zoning Hearing Board - - 10,000 10,000 7,000 -30.0% 7,000 10,000 42.9%

Total Contractual Services 27,521$ 86,897$ 89,599$ 71,093$ 54,824$ -22.9% 54,824$ 42,300$ -22.8%

FleetGas, Oil & Lubricants 4,904 5,228 5,470 5,510 4,000 -27.4% 4,000 4,000 0.0%Tires, Batteries & Accessories 712 1,014 1,695 60 2,000 3233.3% 2,000 2,000 0.0%Repair Parts 3,174 5,122 1,874 1,143 2,000 75.0% 2,000 2,000 0.0%Contracted Maint. & Repair 529 702 733 546 1,200 119.8% 1,200 1,200 0.0%

Total Fleet 9,318$ 12,067$ 9,772$ 7,259$ 9,200$ 26.7% 9,200$ 9,200$ 0.0%

EquipmentMinor Office Equipment 42 1,148 2,565 1,559 2,000 28.3% 2,000 2,000 0.0%

Total Equipment 42$ 1,148$ 2,565$ 1,559$ 2,000$ 28.3% 2,000$ 2,000$ 0.0%

Total Community Development Dept. 637,837$ 705,411$ 679,649$ 441,325$ 673,251$ 756,426$ 966,041$ 67,574$ (25,763)$ (238,324)$ 231,926$ 83,175$ 292,790$

11% -4% -35% 53% 12% 43%

65 of 168





Police Department:Wages:

Salaries 3,804,819 3,750,394 4,094,496 3,898,517 3,805,222 -2.4% 3,867,314 3,894,095 2.3%PT Meter Enforcement Salaries - - - - 18,252 n/a 18,252 18,252 0.0%Overtime 38,404 46,103 52,569 60,427 28,600 -52.7% 61,500 80,000 179.7%Longevity 292,076 310,038 365,203 339,890 357,658 5.2% 370,000 332,344 -7.1%Sick Pay Bonus - - - - 297 n/a 245 245 -17.5%Medical Expense Reimbursements - - - - 3,800 n/a - 3,800 0.0%Extra Duty 159,482 254,770 158,626 172,475 180,000 4.4% 180,000 180,000 0.0%Court Time 4,218 2,718 3,114 3,481 5,200 49.4% 3,790 3,790 -27.1%Crossing Guard - - 76,862 73,738 80,966 9.8% 80,966 80,966 0.0%

Total Wages 4,298,998$ 4,364,023$ 4,750,870$ 4,548,528$ 4,479,995$ -1.5% 4,582,067$ 4,593,492$ 2.5%

Payroll Liabilities & Benefits:Social Security Taxes - - - - 318,972 n/a 304,536 306,549 -3.9%Workers' Compensation - - - - 166,096 n/a 179,885 150,869 -9.2%Unemployment - - - - - n/a - - n/aPension Benefits - - - - 888,981 n/a 912,571 913,170 2.7%Health Benefits - - - - 1,024,579 n/a 1,135,134 1,099,015 7.3%Group Life & Disability - - - - 33,153 n/a 55,783 54,027 63.0%

Total Payroll Liabilities & Benefits -$ -$ -$ -$ 2,431,781$ n/a 2,587,909$ 2,523,630$ 3.8%

Employee Development / Training:Professional Development 25,600 17,539 7,356 8,645 30,000 247.0% 30,000 7,150 -76.2%Dues & Subscriptions - - - 1,100 3,075 179.5% 3,075 2,600 -15.4%Training Supplies 62 - - 492 3,250 560.6% 3,250 3,025 -6.9%

Total Employee Dev / Training 25,662$ 17,539$ 7,356$ 10,237$ 36,325$ 254.8% 36,325$ 12,775$ -64.8%

Supplies & Materials:Office Supplies 9,149 19,659 11,324 5,898 8,000 35.6% 8,000 14,890 86.1%Postage - - 120 - - n/a - 120 n/aOperating Supplies 34,858 55,585 38,787 24,392 79,070 224.2% 79,070 42,600 -46.1%


Contractual Services:Communications - - 8,719 10,784 10,000 -7.3% 10,000 13,200 32.0%Uniforms 44,178 31,092 19,190 20,102 55,938 178.3% 20,000 24,000 -57.1%Rentals - - - - - n/a - - n/aContractual Services 44,332 63,422 31,846 32,909 36,900 12.1% 36,900 46,950 27.2%Contractual Services - Animal Control - - - - - n/a - 2,500 n/aLegal Services - General - - - - - n/a 36,000 36,000 n/aMaint. & Repair: Parking Meters 7,438 2,645 6,566 22,144 4,300 -80.6% 4,300 3,600 -16.3%Maint. & Repair: Comm. Equip. 3,073 6,609 3,103 5,551 3,550 -36.0% 3,550 3,950 11.3%

Total Contractual Services: 99,021$ 103,769$ 69,424$ 91,489$ 110,688$ 21.0% 110,750$ 130,200$ 17.6%

Fleet:Gas, Oil & Lubricants 98,426 107,138 83,899 83,965 91,000 8.4% 91,000 112,000 23.1%Tires, Batteries & Accessories 9,697 10,109 8,945 7,005 12,995 85.5% 12,995 10,000 -23.0%Repair Parts 22,095 20,987 17,108 16,387 18,000 9.8% 18,000 18,000 0.0%Contracted Maint. & Repairs 13,788 25,928 14,281 12,590 17,000 35.0% 17,000 15,000 -11.8%

Total Fleet: 144,007$ 164,162$ 124,233$ 119,947$ 138,995$ 15.9% 138,995$ 155,000$ 11.5%

Equipment:Minor Office Equipment 8,408 10,440 12,130 8,405 1,400 -83.3% 1,400 1,150 -17.9%

Total Equipment 8,408$ 10,440$ 12,130$ 8,405$ 1,400$ -83.3% 1,400$ 1,150$ -17.9%

Total Police Department 4,620,104$ 4,735,176$ 5,014,243$ 4,808,896$ 7,286,254$ 7,544,516$ 7,473,857$ 115,073$ 279,067$ (205,347)$ 2,477,358$ 258,262$ 187,603$

2% 6% -4% 52% 4% 3%

66 of 168





Fire / EMS Contributions:Radnor Fire Company Contributions:

Radnor Fire: Insurance (Liab. & WC) - - - - 20,000 n/a 20,000 27,500 37.5%Radnor Fire: Rentals (Hydrant Water) 138,623 138,951 138,929 139,203 145,000 4.2% 145,000 145,000 0.0%Radnor Fire: Contrib. (Capital and Ops) 87,434 115,207 115,207 115,207 264,170 129.3% 334,175 290,000 9.8%Volunteer Fire Relief Aid (State) - - - - 609,828 n/a - 390,000 -36.0%Radnor Fire: Gas, Oil & Lubricants - - - - 30,000 n/a 30,000 30,000 0.0%

Total Radnor Fire Co Contributions 226,057$ 254,158$ 254,136$ 254,410$ 1,068,998$ 320.2% 529,175$ 882,500$ -17.4%

VMSC Contributions:VMSC Contributions (Capital & Ops) - - - - 15,000 n/a - - -100.0%

Total VMSC Contributions -$ -$ -$ -$ 15,000$ n/a -$ -$ -100.0%

Bryn Mawr Fire Co. Contributions:Bryn Mawr Fire Co. Contrib. (Operations) 42,549 43,824 43,824 43,824 39,442 -10.0% 39,442 50,000 26.8%

Total BMFC Contributions 42,549$ 43,824$ 43,824$ 43,824$ 39,442$ -10.0% 39,442$ 50,000$ 26.8%

Broomall Fire co. Contributions:Broomall Fire Co. Contrib. (Operations) 4,991 4,991 4,991 4,991 4,992 0.0% 4,992 6,330 26.8%

Total Broomall Fire Co. Conbtributions 4,991$ 4,991$ 4,991$ 4,991$ 4,992$ 0.0% 4,992$ 6,330$ 26.8%

Total Fire / EMS Contributions 273,597$ 302,973$ 302,951$ 303,225$ 1,128,432$ 573,609$ 938,830$ 29,377$ (23)$ 275$ 825,207$ (554,823)$ (189,602)$

11% 0% 0% 272% -49% -17%

67 of 168





Emergency Management Department:Wages:

Salaries - Regular - - - - - n/a - - n/aSalaries - Overtime - - - - - n/a - - n/aSick Pay Bonus - - - - - n/a - - n/aMedical Expense Reimbursements - - - - - n/a - - n/a

Total Wages -$ -$ -$ -$ -$ n/a -$ -$ n/a

Payroll Liabilities & Benefits:Social Security Taxes - - - - - n/a - - n/aWorkers' Compensation - - - - - n/a - - n/aUnemployment - - - - - n/a - - n/aPension Benefits - - - - - n/a - - n/aHealth Benefits - - - - - n/a - - n/aGroup Life & Disability - - - - - n/a - - n/a

Total Payroll Liabilities & Benefits -$ -$ -$ -$ -$ n/a -$ -$ n/a

Supplies & MaterialsOperating Supplies - - - - - n/a - - n/a

Total Supplies & Materials -$ -$ -$ -$ -$ n/a -$ -$ n/a

Contractual Services:Contractual Services - - - - 75,000 n/a - - -100.0%Legal Services - Special - - - - - n/a - - n/aContracted Maint. & Repairs - - - - - n/a - - n/a

Total Contractual Services -$ -$ -$ -$ 75,000$ n/a -$ -$ -100.0%

Fleet:Gas, Oil, Lubricants - - - - - n/a - - n/aTires, Batteries & Acc. - - - - - n/a - - n/aRepair Parts - - - - - n/a - - n/a

Total Fleet -$ -$ -$ -$ -$ n/a -$ -$ n/a

Equipment:Minor Equipment - - - - - n/a - - n/a

Total Equipment -$ -$ -$ -$ -$ n/a -$ -$ n/a

-$ -$ -$ -$ 75,000$ -$ -$ -$ -$ -$ 75,000$ (75,000)$ -$ n/a n/a n/a n/a -100% 0%

68 of 168





Public Works - Building & Grounds:Wages:

Salaries 126,170 93,840 122,256 104,428 55,643 -46.7% 56,010 111,128 99.7%Overtime - - - 214 - -100.0% - - n/aLongevity 7,354 4,731 5,652 3,740 1,521 -59.3% 1,900 4,198 176.0%Sick Pay Bonus - - - - - n/a - 91 n/aMedical Expense Reimbursements - - - - 100 n/a - 150 50.0%

Total Wages 133,524$ 98,571$ 127,908$ 108,382$ 57,264$ 57,910$ 115,566$

Payroll Liabilities & Benefits:Social Security Taxes - - - - 4,244 n/a 4,508 8,759 106.4%Workers' Compensation - - - - 2,361 n/a 2,623 4,543 92.4%Pension Benefits - - - - 12,173 n/a 12,774 25,232 107.3%Health Benefits - - - - 28,719 n/a 30,097 45,307 57.8%Group Life & Disability - - - - 1,005 n/a 1,288 1,783 77.4%

Total Payroll Liabilities & Benefits -$ -$ -$ -$ 48,502$ 51,290$ 85,623$

Material & Supplies:Operating Supplies 13,606 21,021 14,099 14,662 14,700 0.3% 14,700 13,000 -11.6%

Total Material & Supplies 13,606$ 21,021$ 14,099$ 14,662$ 14,700$ 14,700$ 13,000$

Contractual Services:Utilities 191,817 153,838 160,785 164,634 185,500 12.7% 185,500 179,140 -3.4%Communications 59,417 61,992 58,396 63,131 65,500 3.8% 65,000 65,500 0.0%Contractual Services 20,812 69,174 66,802 34,900 34,000 -2.6% 34,000 39,000 14.7%Maint. & Repair: Township Hall Bldg. 20,487 37,050 62,988 54,904 70,000 27.5% 70,000 50,000 -28.6%

Total Contactual Services 292,533$ 322,054$ 348,971$ 317,569$ 355,000$ 354,500$ 333,640$

Equipment:Minor Office Equipment 8,463 4,678 3,770 345 3,000 769.6% 3,000 3,000 0.0%

Total Equipment 8,463$ 4,678$ 3,770$ 345$ 3,000$ 3,000$ 3,000$ Total Public Works - Building & Grounds 448,126$ 446,324$ 494,748$ 440,958$ 478,466$ 481,400$ 550,830$

(1,802)$ 48,424$ (53,790)$ 37,508$ 40,442$ 72,364$ 0% 11% -11% 9% 8% 15%

69 of 168





Public Works - Solid Waste:Wages:

Salaries 1,663,509 1,635,432 1,611,231 1,364,435 1,371,008 0.5% 1,405,283 1,412,641 3.0%Overtime 17,044 14,136 3,581 4,459 6,250 40.2% 6,250 5,000 -20.0%Longevity 45,998 40,925 45,240 46,887 50,025 6.7% 47,456 48,905 -2.2%Sick Pay Bonus - - - - 4,977 n/a 4,340 4,365 -12.3%Medical Expense Reimbursements - - - - 2,000 n/a - 2,300 15.0%

Total Wages 1,726,551$ 1,690,492$ 1,660,052$ 1,415,782$ 1,434,260$ 1.3% 1,463,329$ 1,473,210$ 2.7%

Payroll Liabilities & Benefits:Social Security Taxes - - - - 105,976 n/a 101,855 106,105 0.1%Workers' Compensation - - - - 58,951 n/a 59,275 53,734 -8.9%Pension Benefits - - - - 309,703 n/a 30,611 302,950 -2.2%Health Benefits - - - - 505,778 n/a 499,127 496,783 -1.8%Group Life & Disability - - - - 21,351 n/a 288,756 29,865 39.9%

Total Payroll Liabilities & Benefits -$ -$ -$ -$ 1,001,759$ n/a 979,624$ 989,437$ -1.2%

Supplies & MaterialsOperating Supplies 23,028 18,537 12,425 11,854 13,215 11.5% 13,215 13,215 0.0%


Contractual Services:Uniforms - - 1,112 600 2,340 289.9% 2,340 2,400 2.6%Disposal Fees 7,680 20,001 188,423 203,188 195,000 -4.0% 195,000 195,000 0.0%


Fleet:Gas, Oil & Lubricants 132,615 179,308 72,868 83,720 97,280 16.2% 97,280 97,280 0.0%Tires, Batteries & Accessories 20,199 22,915 20,963 26,864 26,364 -1.9% 26,364 30,000 13.8%Repair Parts 16,634 22,096 27,185 25,168 36,826 46.3% 36,826 41,000 11.3%Contracted Maint. & Repairs 6,732 9,750 59,233 16,535 18,575 12.3% 18,575 20,400 9.8%

Total Fleet 176,180$ 234,070$ 180,249$ 152,287$ 179,045$ 17.6% 179,045$ 188,680$ 5.4%

EquipmentMinor Equipment - - - - - - - n/a

Total Equipment -$ -$ -$ -$ -$ n/a -$ -$ n/a

Total Public Works - Solid Waste 1,933,438$ 1,963,101$ 2,042,261$ 1,783,711$ 2,825,619$ 2,832,553$ 2,861,942$ 29,663$ 79,160$ (258,550)$ 1,041,908$ 6,934$ 36,323$

2% 4% -13% 58% 0% 1%

70 of 168





Engineering Department:Wages:

Salaries 242,409 169,376 215,296 228,866 255,861 11.8% 129,093 153,413 -40.0%Overtime - - - 1,245 2,400 92.7% 1,000 2,400 0.0%Longevity 7,698 5,422 7,507 9,273 7,550 -18.6% 5,638 5,638 -25.3%Sick Pay Bonus - - - - 446 n/a 140 140 -68.6%Medical Expense Reimbursements - - - - 100 n/a - 200 100.0%

Total Wages 250,107$ 174,797$ 222,803$ 239,384$ 266,357$ 135,871$ 161,790$

Payroll Liabilities & Benefits:Social Security Taxes - - - - 19,737 n/a 10,318 12,034 -39.0%Workers' Compensation - - - - 8,139 n/a 4,383 4,636 -43.0%Pension Benefits - - - - 28,341 n/a 29,442 35,182 24.1%Health Benefits - - - - 56,615 n/a 46,608 50,953 -10.0%Group Life & Disability - - - - 1,482 n/a 2,319 2,389 61.2%


Employee Development / TrainingProfessional Development 3,826 2,821 921 899 1,000 11.2% 500 1,000 0.0%Dues & Subscriptions - - 85 411 400 -2.7% 400 400 0.0%

Total Employee Dev / Training 3,826$ 2,821$ 1,006$ 1,310$ 1,400$ 6.9% 900$ 1,400$ 0.0%

Supplies & MaterialsOffice Supplies 2,175 4,946 2,537 618 1,000 61.9% 1,000 1,000 0.0%Postage - - 46 - - n/a - - n/a

Total Supplies & Materials 2,175$ 4,946$ 2,583$ 618$ 1,000$ 61.9% 1,000$ 1,000$ 0.0%

Contractual Services:Consulting Engineer (Retainer) 2,863 788 3,346 (3,073) 103,000 n/a 40,000 40,000 -61.2%Consulting Engineer (Reimb. Professional Svcs) - - - - - n/a 50,000 n/aContractual Services (Hrly Eng) - - - - - n/a 70,000 40,000 n/a

Total Contractual Services 2,863$ 788$ 3,346$ (3,073)$ 103,000$ n/a 110,000$ 130,000$ 26.2%

Fleet:Gasoline, Oil, Lubricants - - - - 2,500 n/a 2,500 2,500 0.0%Tires, Batteries & Accessories - - - - - n/a - - n/aRepair Parts - - - - - n/a - - n/a

Total Fleet -$ -$ -$ -$ 2,500$ n/a 2,500$ 2,500$ 0.0%

Equipment:Minor Office Equipment - - 239 - - n/a - - n/a

Total Equipment -$ -$ 239$ -$ -$ n/a -$ -$ n/a

Total Engineering Department 258,970$ 183,352$ 229,977$ 238,239$ 488,571$ 343,341$ 401,883$ (75,618)$ 46,625$ 8,262$ 250,332$ (145,230)$ (86,688)$

-29% 25% 4% 105% -30% -18%

71 of 168





Public Works - Highway DepartmentWages:

Salaries 1,283,142 984,092 978,625 946,285 1,042,147 10.1% 1,223,144 972,828 -6.7%Overtime 118,561 103,132 151,069 157,204 121,800 -22.5% 121,800 144,022 18.2%Longevity 47,233 38,132 41,038 43,106 40,739 -5.5% 48,545 41,239 1.2%Sick Pay Bonus - - - - 1,857 n/a - 1,901 2.3%Medical Expense Reimbursements - - - - 1,300 n/a - 1,440 10.8%

Total Wages 1,448,936$ 1,125,357$ 1,170,732$ 1,146,595$ 1,207,843$ 5.3% 1,393,489$ 1,161,430$ -3.8%

Payroll Liabilities & BenefitsSocial Security Taxes - - - - 89,448 n/a 98,284 83,207 -7.0%Workers' Compensation - - - - 49,757 n/a 49,441 36,333 -27.0%Pension Benefits - - - - 210,528 n/a 252,018 204,039 -3.1%Health Benefits - - - - 398,462 n/a 432,855 351,212 -11.9%Group Life & Disability - - - - 11,228 n/a 21,213 18,232 62.4%


Employee Development / Training:Highway: Professional Development 2,114 2,149 242 - 500 n/a 500 2,300 360.0%Highway: Dues & Subscriptions - - 139 156 250 60.3% 250 250 0.0%

Total Employee Dev / Training 2,114$ 2,149$ 381$ 156$ 750$ 380.8% 750$ 2,550$ 240.0%

Supplies & Materials:Highway: Office Supplies 2,614 3,366 2,871 886 1,000 12.9% 1,000 1,300 30.0%Highway: Postage - - 2,289 5,000 - -100.0% - - n/aHighway: Operating Supplies 28,054 27,239 16,994 11,871 15,000 26.4% 15,000 17,000 13.3%Snow & Ice: Operating Supplies 176,997 109,152 161,502 98,102 181,434 84.9% 125,000 120,000 -33.9%Traffic Signal: Operating Supplies 30,160 24,664 15,007 16,799 21,500 28.0% 21,500 21,500 0.0%Curb & Sidewalks: Operating Supplies 8,389 7,171 6,448 - 7,200 n/a 7,200 7,200 0.0%Drainage: Operating Supplies 5,381 11,654 11,439 - 6,500 n/a 6,500 6,500 0.0%Road Maintenance: Operating Supplies 6,722 15,156 4,404 - 10,000 n/a 10,000 12,000 20.0%


Contractual Services:Highway: Uniforms 7,469 8,322 (19) 345 4,000 1059.2% 4,000 4,000 0.0%Traffic Signal: Lighting 10,941 13,139 14,328 15,142 18,000 18.9% 18,000 18,000 0.0%Street Lighting 171,601 177,587 164,562 186,209 194,850 4.6% 203,892 194,850 0.0%Highway: Rentals 10,497 - - - 1,000 n/a 1,000 1,000 0.0%Highway: Contractual Services 7,774 18,015 23,921 11,815 2,500 -78.8% 2,500 3,000 20.0%Street Cleaning: Contractual Services 10,380 14,025 9,750 15,250 13,000 -14.8% 13,000 13,000 0.0%Snow & Ice: Contractual Services - - 7,800 11,440 9,500 -17.0% 9,500 10,000 5.3%Road Maintenance: Contractual Services - 3,600 - - 10,000 n/a 1,000 10,000 0.0%Street Lighting: Maint. & Repairs 30,034 33,035 48,428 39,071 35,330 -9.6% 35,330 36,000 1.9%Highway: Maint. & Repairs: Mach. & Equipment 31,950 23,139 29,903 35,919 30,300 -15.6% 30,300 26,000 -14.2%Snow & Ice: Maint. & Repair - 4,058 4,833 2,602 5,500 111.4% 5,500 5,500 0.0%Traffic Signal: Maint. & Repair 33,033 40,011 20,949 14,983 20,200 34.8% 20,200 38,000 88.1%Highway: Maint. & Repairs: Comm. Equipment 3,054 4,024 3,124 3,146 3,350 6.5% 3,350 4,000 19.4%

Total Contractual Services 316,733$ 338,955$ 327,579$ 335,922$ 347,530$ 3.5% 347,572$ 363,350$ 4.6%

72 of 168





Fleet Expenditures:Highway: Gas, Oil & Lubricants 49,691 53,629 65,559 76,044 70,500 -7.3% 70,500 70,500 0.0%Highway: Tires, Batteries & Accessories 17,305 11,003 21,313 10,985 15,150 37.9% 15,150 15,150 0.0%Highway: Repair Parts 35,746 22,193 27,532 33,039 30,000 -9.2% 30,000 40,000 33.3%Highway: Contracted Maint. & Repairs 7,696 3,960 4,942 6,435 5,800 -9.9% 5,800 5,800 0.0%

Total Fleet 110,438$ 90,785$ 119,346$ 126,503$ 121,450$ -4.0% 121,450$ 131,450$ 8.2%

Equipment:Highway: Minor Office Equipment - - - - - n/a - 1,500 n/a

Total Equipment -$ -$ -$ -$ -$ n/a -$ 1,500$ n/a

2,136,538$ 1,755,648$ 1,838,991$ 1,741,834$ 2,679,630$ 2,903,272$ 2,538,803$ (380,891)$ 83,343$ (97,157)$ 937,796$ 223,642$ (140,827)$

-18% 5% -5% 54% 8% -5%

Public Works - MechanicsWages:

Salaries 414,185 223,250 197,943 187,262 186,435 -0.4% 200,787 201,450 8.1%Overtime 3,951 1,772 1,448 339 1,000 195.2% 1,000 1,000 0.0%Longevity - - - - 2,357 n/a 3,688 3,688 56.4%Sick Pay Bonus - - - - 1,003 n/a 595 595 -40.7%Medical Expense Reimbursements - - - - 100 n/a - 300 200.0%

Total Wages 418,136$ 225,022$ 199,391$ 187,601$ 190,895$ 1.8% 206,070$ 207,033$ 8.5%

Payroll Liabilities & Benefits:Social Security Taxes - - - - 13,917 n/a 15,743 15,816 13.6%Workers' Compensation - - - - 7,742 n/a 9,246 8,194 5.8%Pension Benefits - - - - 42,258 n/a 45,041 45,511 7.7%Health Benefits - - - - 48,754 n/a 51,087 49,462 1.5%Group Life & Disability - - - - 2,056 n/a 3,098 2,951 43.5%




Contractual Services:Uniforms - - 7,509 4,502 5,500 22.2% 5,500 5,000 -9.1%

Total Contractual Services -$ -$ 7,509$ 4,502$ 5,500$ 22.2% 5,500$ 5,000$ -9.1%

Fleet Expenditures:Gasoline, Oil & Lubricants - - - - - n/a - 500 n/aTires, Batteries & Accessories - - - - - n/a - - n/aRepair Parts - - - - - n/a - - n/a

Total Fleet Expenditures -$ -$ -$ -$ -$ n/a -$ 500$ n/a

Total Public Works - Mechanics 437,813$ 245,657$ 223,697$ 207,448$ 329,972$ 354,635$ 353,316$ (192,156)$ (21,960)$ (16,249)$ 122,524$ 24,663$ 23,344$

-44% -9% -7% 59% 7% 7%

73 of 168





Recreation Programming Administration Dept:Wages:

Salaries 244,609 235,082 220,240 205,275 169,030 -17.7% 233,787 234,303 38.6%Overtime - - - 2,818 3,100 10.0% 1,000 1,000 -67.7%Longevity 4,329 4,854 5,379 4,998 4,588 -8.2% 4,938 4,938 7.6%Sick Pay Bonus - - - - 149 n/a 70 70 -53.0%Medical Expense Reimbursements - - - - 100 n/a - 200 100.0%

Total Wages 248,938$ 239,937$ 225,619$ 213,092$ 176,967$ -17.0% 239,795$ 240,511$ 35.9%



Employee Development / TrainingProfessional Development 3,805 3,590 2,820 213 1,000 369.5% 1,000 1,000 0.0%Dues & Subscriptions - - 295 140 500 257.1% 500 500 0.0%

Total Employee Dev / Training 3,805$ 3,590$ 3,115$ 353$ 1,500$ 325.0% 1,500$ 1,500$ 0.0%

Supplies & MaterialsOffice Supplies 2,097 5,076 3,352 706 2,000 183.5% 2,000 2,000 0.0%Postage - - 40 - 2,000 n/a 2,000 2,000 0.0%

Total Supplies & Materials 2,097$ 5,076$ 3,392$ 706$ 4,000$ 466.9% 4,000$ 4,000$ 0.0%

Fleet Expenditures:Gas, Oil & Lubricants 16,144 4,002 3,077 3,108 1,000 -67.8% 1,000 1,000 0.0%Tires, Batteries & Accessories 955 - - - 500 n/a 500 500 0.0%Repair Parts 13,633 - 1,603 - 2,000 n/a 2,000 2,000 0.0%Contracted Maint. & Repairs 605 35 90 - 500 n/a 500 500 0.0%

Total Fleet Expenditures 31,336$ 4,037$ 4,770$ 3,108$ 4,000$ 28.7% 4,000$ 4,000$ 0.0%

Total Recreation Programming Administration 286,176$ 252,639$ 236,897$ 217,259$ 270,955$ 383,395$ 353,322$ (33,536)$ (15,742)$ (19,638)$ 53,696$ 112,440$ 82,367$

-12% -6% -8% 25% 41% 30%

74 of 168





Public Works - Park Maint Dept:Wages:

Salaries 901,447 866,858 925,060 911,558 961,632 5.5% 895,887 856,545 -10.9%Overtime 10,570 7,108 5,592 4,172 5,000 19.8% 5,000 5,000 0.0%Longevity 19,567 16,596 18,275 20,700 24,150 16.7% 22,207 23,462 -2.9%Sick Pay Bonus - - - - 3,157 n/a 2,682 2,898 -8.2%Medical Expense Reimbursements - - - - 1,000 n/a - 1,430 43.0%

Total Wages 931,583$ 890,562$ 948,927$ 936,431$ 994,939$ 6.2% 925,776$ 889,334$ -10.6%

Payroll Liabilities & Benefits:Social Security Taxes - - - - 73,566 n/a 70,286 67,438 -8.3%Workers' Compensation - - - - 40,922 n/a 41,228 34,436 -15.8%Pension Benefits - - - - 215,309 n/a 200,835 193,517 -10.1%Health Benefits - - - - 244,282 n/a 316,927 271,785 11.3%Group Life & Disability - - - - 12,670 n/a 19,903 17,377 37.2%


Employee Development / TrainingProfessional Development 549 1,293 510 755 750 -0.7% 750 5,000 566.7%Dues & Subscriptions - - 100 - 250 n/a 250 1,000 300.0%

Total Employee Dev / Training 549$ 1,293$ 610$ 755$ 1,000$ 32.5% 1,000$ 6,000$ 500.0%

Material & SuppliesOperating Supplies 88,871 107,300 97,467 95,859 95,000 -0.9% 95,000 60,000 -36.8%

Total Material & Supplies 88,871$ 107,300$ 97,467$ 95,859$ 95,000$ -0.9% 95,000$ 60,000$ -36.8%

Contractual Services:Utilities 45,520 42,292 47,192 49,327 55,000 11.5% 55,000 41,000 -25.5%Communications - - 833 787 825 4.8% 825 2,000 142.4%Uniforms - - 496 423 1,350 219.2% 1,350 1,350 0.0%Contractual Services 27,623 34,784 19,826 22,456 19,589 -12.8% 19,589 19,589 0.0%Maint. & Repairs: Bldgs & Fixtures 12,830 12,519 6,603 3,962 12,120 205.9% 12,120 18,000 48.5%Maint. & Repairs: Mach. & Equip. 22,900 20,350 26,762 21,876 24,000 9.7% 24,000 24,000 0.0%

Total Contractual Services 108,873$ 109,946$ 101,712$ 98,832$ 112,884$ 14.2% 112,884$ 105,939$ -6.2%

Fleet Expenditures:Gas, Oil & Lubricants - 13,341 13,514 12,892 38,600 199.4% 38,600 30,000 -22.3%Tires, Batteries & Accessories - 2,107 4,676 4,278 5,400 26.2% 5,400 5,400 0.0%Repair Parts - 13,756 18,059 17,159 22,200 29.4% 22,200 18,000 -18.9%Contracted Maint. & Repairs - 4,648 17,511 16,551 20,200 22.0% 20,200 16,000 -20.8%

Total Fleet Expenditures -$ 33,852$ 53,760$ 50,880$ 86,400$ 69.8% 86,400$ 69,400$ -19.7%

Equipment:Mier-Machinery & Equipment 3,060 4,027 3,915 3,709 3,600 -2.9% 3,600 4,000 11.1%

Total Equipment 3,060$ 4,027$ 3,915$ 3,709$ 3,600$ -2.9% 3,600$ 4,000$ 11.1%

Total Public Works - Park Maint 1,132,937$ 1,146,980$ 1,206,390$ 1,186,466$ 1,880,572$ 1,873,839$ 1,719,227$ 14,043$ 59,410$ (19,924)$ 694,106$ (6,733)$ (154,612)$

1% 5% -2% 59% 0% -8%

75 of 168





Shade Tree Cost Center:Contractual Services - Tree Maint. 15,038 23,102 13,057 8,988 90,000 901.3% 90,000 65,000 -27.8%Chanticleer Donation Program - - - 2,985 22,604 657.3% - - -100.0%

Total Shade Tree Cost Center 15,038$ 23,102$ 13,057$ 11,973$ 112,604$ 840.5% 90,000$ 65,000$ -42.3%8,064$ (10,045)$ (1,084)$ 100,631$ (22,604)$ (25,000)$

54% -43% -8% 840% -20% -28%

Recreation Programming - Programs:Wages:

Salaries: Part-Time 96,800 122,536 107,839 96,978 125,000 28.9% 125,000 125,000 0.0%Total Wages 96,800$ 122,536$ 107,839$ 96,978$ 125,000$ 28.9% 125,000$ 125,000$ 0.0%

Payroll Liabilities & Benefits:Social Security Taxes - - - - 9,281 n/a 9,563 9,563 3.0%Workers' Compensation - - - - 5,163 n/a 5,852 5,161 0.0%


Materials & Supplies:Recreation Supplies 50,795 50,799 53,379 17,276 55,000 218.4% 55,000 55,000 0.0%

Total Material & Supplies 50,795$ 50,799$ 53,379$ 17,276$ 55,000$ 218.4% 55,000$ 55,000$ 0.0%

Contractual Services:Rentals 68,548 29,951 15,114 41,816 35,000 -16.3% 35,000 50,000 42.9%Contractual Services 194,001 219,124 190,200 199,817 180,000 -9.9% 180,000 185,000 2.8%


Total Recreational Programs 410,144$ 422,409$ 366,532$ 355,887$ 409,444$ 410,415$ 429,724$ 12,265$ (55,877)$ (10,645)$ 53,557$ 971$ 20,280$

3% -13% -3% 15% 0% 5%

76 of 168





Rec Programming - Sulpizio GymWages:

Salaries - - 10,150 - 8,000 n/a - - -100.0%Total Wages -$ -$ 10,150$ -$ 8,000$ n/a -$ -$ -100.0%

Payroll Liabilities & Benefits:Social Security Taxes - - - - 594 n/a - - -100.0%

Total Payroll Liability & Benefits -$ -$ -$ -$ 594$ n/a -$ -$ -100.0%

Supplies & Materials:Office Supplies - - 38 336 200 -40.4% 200 200 0.0%Operating Supplies - - 499 1,526 5,000 227.6% 5,000 5,000 0.0%

Total Supplies & Materials -$ -$ 537$ 1,862$ 5,200$ 179.3% 5,200$ 5,200$ 0.0%

Contractual Services:Utilities - - 23,878 22,468 35,000 55.8% 35,000 31,600 -9.7%Communications - - 1,905 2,100 2,200 4.8% 2,200 2,200 0.0%Contractual Services - 212 28,330 48,675 55,000 13.0% 55,000 55,000 0.0%Maint. & Repair: Bldgs & Fixtures - - 130 4,139 5,000 20.8% 5,000 5,000 0.0%Maint. & Repair: Mach & Equip. - - - - 1,000 n/a 1,000 1,000 0.0%

Total Contractual Services -$ 212$ 54,244$ 77,383$ 98,200$ 26.9% 98,200$ 94,800$ -3.5%

Total Rec. Prog. - Sulpizio Gym -$ 212$ 64,931$ 79,245$ 111,994$ 103,400$ 100,000$ 212$ 64,719$ 14,314$ 32,749$ (8,594)$ (11,994)$

n/a 30497% 22% 41% -8% -11%

77 of 168





Library Contributions:Contributions 791,893 815,650 815,650 815,650 733,650 -10.1% 815,650 815,650 11.2%Maint. & Repair: Buildings & Fixtures - - - - 25,855 n/a 25,000 25,000 -3.3%

Total Library Contributions 791,893$ 815,650$ 815,650$ 815,650$ 759,505$ 840,650$ 840,650$ 23,757$ -$ -$ (56,145)$ 81,145$ -$

3% 0% 0% -7% 11% 0%

Community Organization Contributions:Contributions to Studio 21 67,980 70,019 70,019 70,019 70,019 0.0% 61,665 61,665 -11.9%R.E.C.T. Contributions - - 18,058 41,648 55,000 32.1% - - -100.0%Wayne Art Center 14,420 14,853 14,853 14,853 12,853 -13.5% 15,000 14,853 15.6%Surry Services 42,603 43,881 43,881 43,881 37,881 -13.7% 39,000 43,881 15.8%Wayne Senior Services 107,865 110,351 110,351 110,576 99,576 -9.9% 110,576 110,576 11.0%Parades 3,500 8,000 8,000 4,000 10,000 150.0% 8,000 8,000 -20.0%United Way 500 500 - - - n/a - - n/a

Total Comm. Org. Contributions 236,868$ 247,604$ 265,162$ 284,977$ 285,329$ 234,241$ 238,975$ 10,736$ 17,558$ 19,815$ 352$ (51,088)$ 4,734$

5% 7% 7% 0% -18% 2%

Employee Benefits Cost CenterSocial Security Taxes 818,935 771,527 793,295 735,374 - -100.0% - - n/aSick Pay Bonus 16,870 14,035 19,311 13,860 - -100.0% - - n/a

Total Employee Benefit Cost Center 835,805$ 785,562$ 812,607$ 749,234$ -$ -$ -$ (50,243)$ 27,044$ (63,373)$ (749,234)$ -$ -$

-6% 3% -8% -100% n/a n/a

Employee & General InsuranceWorkers' Compensation 347,068 377,025 371,603 371,894 686 -99.8% - - -100.0%General Liability, Fleet & Emp. Prac. 360,901 327,035 297,627 270,681 277,602 2.6% 277,602 277,602 0.0%Unemployment 1,270 6,076 91,796 51,060 55,000 7.7% 55,000 55,000 0.0%Group Life & Disability 324,104 270,530 151,494 174,827 160,091 -8.4% 104,341 104,342 -34.8%Health Benefits - 3,757,072 4,057,904 3,945,553 1,734,374 -56.0% 1,719,892 1,665,168 -4.0%

Total Employee & General Insurance 1,033,344$ 4,737,738$ 4,970,425$ 4,814,014$ 2,227,753$ 2,156,835$ 2,102,112$ 3,704,394$ 232,687$ (156,411)$ (2,586,261)$ (70,918)$ (125,641)$

358% 5% -3% -54% -3% -6%

78 of 168





Prior Year RefundsPrior Year Refunds 78,284 6,197 - 15,355 - -100.0% - - n/a

Total Prior Year Refunds 78,284$ 6,197$ -$ 15,355$ -$ -$ -$ (72,087)$ (6,197)$ 15,355$ (15,355)$ -$ -$

-92% -100% n/a -100% n/a n/a

General Fund Debt ServiceTax Anticipation Note Interest 55,392 - - - - n/a - - n/aTax Anticipation Note Principal 1,617,200 - - - - n/a - - n/aService Charges 4,400 5,341 2,900 2,300 5,000 117.4% 5,000 5,000 0.0%Bond Interest 1,296,158 1,261,527 - - - n/a - - n/aBond Principal 1,458,150 1,508,925 - - - n/a - - n/a

Total General Fund Debt Service 4,431,300$ 2,775,793$ 2,900$ 2,300$ 5,000$ 5,000$ 5,000$ (1,655,507)$ (2,772,893)$ (600)$ 2,700$ -$ -$

-37% -100% -21% 117% 0% 0%

Transfers Out (to other Funds)Sewer Fund - 415,778 - - - n/a - - n/aCapital Improvement - 150,000 175,000 200,000 225,000 12.5% 250,000 250,000 11.1%Capital Improvement (Act 511) - - 25,000 - - n/a - - n/aPolice Pension 624,992 522,000 534,000 558,404 - -100.0% - - n/aInsurance Fund 3,130,000 - - - - n/a - - n/aCivilian Pension 874,434 772,800 758,475 683,340 - -100.0% - - n/aUnused Leave Liability - - - - - n/a - - n/aOPEB Liability - - - - - n/a - - n/aEducational Agency 80,000 80,000 - - - n/a - - n/aWillows - - 90,000 87,000 49,203 -43.4% 61,318 60,824 23.6%Debt Service - - - 3,232,757 3,337,959 3.3% 3,114,273 3,061,465 -8.3%

Total Transfers Out 4,709,426$ 1,940,578$ 1,582,475$ 4,761,501$ 3,612,161$ 3,425,591$ 3,372,289$ (2,768,848)$ (358,103)$ 3,179,026$ (1,149,340)$ (186,570)$ (239,872)$

-59% -18% 201% -24% -5% -7%

TOTAL GENERAL FUND EXPENDITURES 26,417,401$ 24,772,510$ 23,054,715$ 24,762,891$ 27,766,280$ 27,591,869$ 27,723,216$ (1,644,891)$ (1,717,795)$ 1,708,176$ 3,003,390$ (174,411)$ (43,064)$

-6% -7% 7% 12% -1% 0%

FUND BALANCE 2007 2008 2009 2010 2011 2012Beginning Fund Balance, January 1 2,401,394$ 3,696,343$ 4,822,901$ 3,294,895$ 4,960,434$ 50.5% 5,471,373$ 5,471,373$ Revenues 28,411,512 26,747,817 19,964,490 26,566,958 28,277,219 6.4% 27,474,416 27,771,582 Expenditures 26,417,401 24,772,510 23,054,715 24,762,891 27,766,280 12.1% 27,591,869 27,723,216 Accrual / Misc Adjustments (699,162) (848,749) 1,562,218 (138,528) - n/a

Ending Fund Balance, December 31 3,696,343$ 4,822,901$ 3,294,895$ 4,960,434$ 5,471,373$ 50.5% 5,353,921$ 5,519,740$

Increase / (Decrease) In Fund Balance 1,294,949$ 1,126,558$ (1,528,007)$ 1,665,540$ 510,939$ (117,453)$ 48,366$

2012

79 of 168

SANITARY SEWER FUND

#02

80 of 168

Radnor Township, PA Public Works – Sanitary Sewer Fund 2012 Operating Budget Narrative

Department Summary:

The department is divided into six divisions – Township Buildings and Grounds, Fleet

Maintenance, Sanitary Sewers, Parks Maintenance, Streets and Highways, and Sanitation. The

departments work crews comprise a total of 65 hard working and dedicated supervisors,

equipment operators, drivers, laborers, mechanics, custodians, and other specialists.

The mission of the Public Works Department is to enhance the quality of life in the Township by

maintaining the Township’s roads, storm and sanitary sewers, parks and other infrastructure; to

enhance public health through the collection and disposal of household solid wastes; to promote

environmentally sound living by collecting leaves and recyclable materials; to maximize

operations by maintaining the Township’s fleet of vehicles and equipment.


Name Description

Sanitary Sewer Mains and

Pumping Stations

The Sewer Department maintains over one hundred and twenty

five miles (125) of Sanitary sewer mains, over fifteen hundred

(1,500) manholes and five (5) sewer pumping stations.

Inflow and Infiltration The Sewer Department works in conjunction with the RHM Sewer

Authority, Engineering and the Community Development

Departments, to locate and eliminate any I&I entering our sanitary

sewer system. The elimination of the I&I allow our mains to have

more capacity for flow and make available new connections for

future planning modules.

Map Information The Sewer Department works in conjunction with the Engineering

Department to update all sanitary and storm sewer lines on the

township map info program. Line Item Descriptions:


02-004-421-4210

Utilities

This line item funds the utilities needed to operate the sewer

pumping stations.

02-004-421-4230

Uniforms

This line item funds the cost of tee shirts and sweatshirts (Safety

Green) of rate employees.

81 of 168

Radnor Township, PA Public Works – Sanitary Sewer Fund 2012 Operating Budget Narrative

02-004-421-4250

Operating supplies

This line item funds the cost of items utilized for sewer operations.

This list would include bet not be limited to root treatment

chemicals, safety equipment, degreaser, manhole casting and lids,

manhole risers, pipe, pumping station parts and supplies and other

miscellaneous items.

02-004-421-4330

Rentals

This line item funds the cost of rents paid to other municipalities

for transporting sewage. These municipalities would include

Tredyffrin Township, Upper Merion Township, Lower Merion

Township and Haverford Township

02-004-421-4360


This line item funds the cost of maintenance contracts for the

backup power systems at the sanitary sewer pumping stations

02-004-421-4490

Maintenance and Repairs

Sewers

This line item funds the cost of repairs to the sanitary sewer mains

and pumping stations

02-004-421-4510

Gasoline, Oil, Lubricants

This line item funds the cost of all fluids used in operating the

Sewer Department fleet of vehicles and equipment.

02-004-421-4520

Tires, Batteries, Accessories

This line item funds tires, batteries and accessories for the Sewer

Department fleet of vehicles and equipment.

02-004-421-4530

Repair Parts

This line item funds tires, batteries and accessories for the Sewer

Department fleet of vehicles.

02-004-421-4540


Repairs

This line item funds all costs associated with repairs to vehicles

that cannot be completed in house.

82 of 168

Radnor Township, PASewer Fund (#02) Budget Worksheet



REVENUES:Interest & Rents

Interest & Rents 113,039 43,655 17,304 5,718 3,000 -47.5% 3,000 3,000 0.0%Total Interest & Rents 113,039$ 43,655$ 17,304$ 5,718$ 3,000$ 3,000$ 3,000$

(69,384)$ (26,351)$ (11,586)$ (2,718)$ -$ -$ -61% -60% -67% -48% 0% 0%

Departmental Earnings:Current Year Face 4,634,770 4,977,188 5,074,476 4,558,667 4,949,086 8.6% 5,011,827 5,011,827 1.3%Rent - Current Year Penalties 10,150 38,070 53,897 36,078 33,029 -8.4% 35,000 35,000 6.0%Rent - Prior Years 100,351 163,596 57,999 43,034 59,986 39.4% 60,000 60,000 0.0%Connection Fees 12,500 17,508 14,450 2,550 2,540 -0.4% 10,000 10,000 293.7%Sewer Charges 35,027 7,504 6,432 10,851 2,791 -74.3% 5,000 5,000 79.1%

Total Departmental Earnings 4,792,798$ 5,203,865$ 5,207,253$ 4,651,179$ 5,047,432$ 5,121,827$ 5,121,827$ 411,067$ 3,388$ (556,074)$ 396,253$ 74,395$ 74,395$

9% 0% -11% 9% 1% 1%

Miscellaneious:Miscellaneious 30,620 24,320 16,248 15,063 10,000 -33.6% 10,000 10,000 0.0%Cash Over / Short 2 0 (0) (1) - n/a - - n/aTax Anticipation Note 900,000 1,310,000 - - - n/a - - n/a

Total Miscellaneous 930,621$ 1,334,320$ 16,248$ 15,063$ 10,000$ 10,000$ 10,000$ 403,699$ (1,318,072)$ (1,185)$ (5,063)$ -$ -$

43% -99% -7% -34% 0% 0%

Transfers In (from other funds):From General Fund - 415,778 - - - n/a - - n/a

Total Transfers In -$ 415,778$ -$ -$ -$ -$ -$ 415,778$ (415,778)$ -$ -$ -$ -$

n/a -100% n/a n/a n/a n/a

TOTAL SEWER FUND REVENUES 5,836,458$ 6,997,618$ 5,240,805$ 4,671,960$ 5,060,432$ 5,134,827$ 5,134,827$ 1,161,160$ (1,756,813)$ (568,845)$ 388,472$ 74,395$ 74,395$

20% -25% -11% 8% 1% 1%

Township Manager Recommendation

Actual

Account Description

83 of 168





Actual

Account Description

EXPENDITURES:Public Works - Sanitary Sewer Dept.Wages:

Salaries 490,205 329,783 309,850 218,860 238,757 9.1% 202,144 174,785 -26.8%Overtime 63,655 28,874 24,557 17,959 20,000 11.4% 20,000 20,000 0.0%Longevity 11,365 12,579 10,767 9,671 10,488 8.4% 9,170 7,801 -25.6%Sick Pay Bonus - - - - - n/a - 1,015 n/aMedical Expense Reimbursement - - - - - n/a - 300 n/a

Total Wages 565,225$ 371,237$ 345,174$ 246,491$ 269,245$ 231,314$ 203,901$

Payroll Liabilities & BenefitsSocial Security Taxes - - - - - n/a - 15,577 n/aWorkers' Compensation - - - - - n/a - 7,094 n/aUnemployment - - - - - n/a - - n/aPension Allocation - - - - - n/a 36,879 39,396 n/aMedical Insurance Premiums - - - - - n/a - 68,505 n/aGroup, Life & Disability Insurance - - - - - n/a - 3,780 n/a

Total Payroll Liabilities & Benefits -$ -$ -$ -$ -$ 36,879$ 134,352$



Contractual Services:Utilities 21,086 20,435 19,748 19,862 21,000 5.7% 22,203 20,000 -4.8%Communications - - 3,190 3,356 3,300 -1.7% 3,300 3,600 9.1%Uniforms - - 110 90 475 427.7% 475 475 0.0%Rentals 112,671 121,662 123,190 110,293 132,000 19.7% 132,000 121,000 -8.3%Contractual Services 23,596 8,726 11,306 5,181 5,000 -3.5% 5,000 5,000 0.0%Maint. & Repair: Mach. & Equipment 12,520 8,215 15 244 1,000 309.9% 1,000 2,000 100.0%Maint. & Repair: Sewers 250,465 113,281 112,384 28,321 125,000 341.4% 125,000 100,000 -20.0%

Total Contractual Services 420,337$ 272,319$ 269,943$ 167,347$ 287,775$ 288,978$ 252,075$

Fleet Expenditures:Gas, Oil & Lubricants 16,892 19,616 13,949 14,564 15,000 3.0% 15,000 15,000 0.0%Tires, Batteries & Accessories 65 1,086 1,717 870 1,300 49.4% 1,300 1,300 0.0%Repair Parts 2,009 1,242 2,474 2,513 3,000 19.4% 3,000 6,000 100.0%Contracted Maint. & Repairs 689 2,180 378 150 5,000 3233.3% 5,000 5,000 0.0%

Total Fleet Expenditures 19,656$ 24,124$ 18,518$ 18,097$ 24,300$ 24,300$ 27,300$

Capital:Capital Improvements - - - - 293,317 n/a 500,000 400,000 36.4%

Total Capital -$ -$ -$ -$ 293,317$ 500,000$ 400,000$ Total Public Works - Sanitary Sewer 1,034,499$ 691,794$ 661,727$ 451,586$ 900,337$ 1,107,171$ 1,043,328$

(342,706)$ (30,067)$ (210,141)$ 448,751$ 206,834$ 142,991$ -33% -4% -32% 99% 23% 16%

84 of 168





Actual

Account Description

EXPENDITURES:Sanitary Sewer - AdministrationWages:

Salaries 408,841 363,116 97,314 - - n/a 95,392 131,704 n/aLongevity 5,777 2,378 406 - - n/a 994 3,263 n/aSick Pay Bonus - - - - - n/a - 279 n/aMedical Expense Reimbursement - - - - - n/a - 114 n/a

Total Wages 414,618$ 365,494$ 97,720$ -$ -$ 96,386$ 135,360$

Payroll Liabilities & Benefits:Social Security Taxes - - - - - n/a - 9,904 n/aWorkers' Compensation - - - - - n/a - 3,300 n/aUnemployment - - - - - n/a - - n/aPension Allocation - - - - - n/a 30,105 30,088 n/aMedical Insurance Premiums - - - - - n/a - 42,113 n/aGroup, Life & Disability Insurance - - - - - n/a - 1,259 n/a

Total Payroll Liabilities & Benefits -$ -$ -$ -$ -$ 30,105$ 86,664$

Employee Development / Training:Professional Development 2,562 1,874 736 - - n/a - - n/aDues & Subscriptions - - - - - n/a - - n/a

Total Employee Dev / Training 2,562$ 1,874$ 736$ -$ -$ -$ -$

Supplies & Materials:Office Supplies 13,766 11,375 7,442 5,655 6,000 6.1% 6,000 6,000 0.0%Postage - - 57 3,055 3,500 14.6% 3,500 3,500 0.0%


Contractual Services:Advertising & Printing 5,796 5,585 - - - n/a 6,000 6,000 n/aContractual Services 20,595 24,069 33,273 23,119 25,000 8.1% 25,000 25,000 0.0%Legal Services - General - - 2,583 10,293 16,000 55.5% 16,000 16,000 0.0%Professional Services 8,600 15,000 12,000 - - n/a - 15,000 n/a

Total Contractual Services 34,990$ 44,654$ 47,856$ 33,411$ 41,000$ 47,000$ 62,000$

Equipment:Minor Office Equipment 3,721 85 258 - - n/a 2,000 2,000 n/a

Total Equipment 3,721$ 85$ 258$ -$ -$ 2,000$ 2,000$ Total Sanitary Sewer - Administration 469,658$ 423,483$ 154,069$ 42,121$ 50,500$ 184,991$ 295,524$

(46,175)$ (269,414)$ (111,948)$ 8,379$ 134,491$ 245,024$ -10% -64% -73% 20% 266% 485%

85 of 168





Actual

Account Description

EXPENDITURES:Sanitary Sewer Employee Benefits

Social Security Taxes 67,285 56,939 34,118 19,483 20,260 4.0% 24,587 - -100.0%Sick Pay Bonus 1,120 1,610 2,109 1,765 1,365 -22.7% 1,098 - -100.0%

Total Sanitary Sewer Employee Benefits 68,405$ 58,549$ 36,227$ 21,248$ 21,625$ 25,685$ -$ (9,856)$ (22,322)$ (14,980)$ 377$ 4,060$ (21,625)$

-14% -38% -41% 2% 19% -100%

Sanitary Sewer InsuranceWorkers' Compensation 24,951 22,608 18,497 - 12,500 n/a 11,129 - -100.0%Liability Insurance 21,701 20,621 14,770 - 22,000 n/a - - -100.0%Group Life & Disability 15,388 10,945 6,941 2,863 10,000 249.3% 5,231 - -100.0%Health Benefits - - - - 102,178 n/a 109,956 - -100.0%

Total Sanitary Sewer Insurance 62,040$ 54,173$ 40,208$ 2,863$ 146,678$ 126,316$ -$ (7,866)$ (13,966)$ (37,345)$ 143,815$ (20,362)$ (146,678)$

-13% -26% -93% 5024% -14% -100%

RHM Authority Contribution:Rentals 3,073,238 3,286,434 3,039,311 2,925,890 3,312,854 13.2% 3,300,000 3,300,000 -0.4%

Total RHM Authority Contriubtion 3,073,238$ 3,286,434$ 3,039,311$ 2,925,890$ 3,312,854$ 3,300,000$ 3,300,000$ 213,195$ (247,123)$ (113,421)$ 386,964$ (12,854)$ (12,854)$

7% -8% -4% 13% 0% 0%

Prior Year RefundsPrior Year Refunds - - - 239 - -100.0% - - n/a

Total Prior Year Refunds -$ -$ -$ 239$ -$ -$ -$ -$ -$ 239$ (239)$ -$ -$ n/a n/a n/a -100% n/a n/a

Sanitary Sewer Debt Service:Tax Anticipation Note Interest 31,158 12,489 - - - n/a - - n/aTax Anticipation Note Principal 900,000 1,310,000 - - - n/a - - n/aInterest 40,872 39,476 - - - n/a - - n/aPrincipal 46,540 47,970 - - - n/a - - n/a

Total Sanitary Sewer Debt Service 1,018,570$ 1,409,934$ -$ -$ -$ -$ -$ 391,364$ (1,409,934)$ -$ -$ -$ -$

38% -100% n/a n/a n/a n/a

86 of 168





Actual

Account Description

EXPENDITURES:Transfers Out (to other funds):

General Fund - Overhead - - - 292,000 292,000 0.0% - - -100.0%General Fund - 171,395 300,000 - - n/a - - n/aCapital Improvement Fund - - 25,000 - - n/a - - n/aInsurance Fund 350,000 - - - - n/a - - n/aCivilian Pension Fund 157,000 67,200 123,025 34,002 50,409 48.3% - - -100.0%Debt Service Fund - - 96,258 390,664 210,000 -46.2% 390,664 390,664 86.0%

Total Transfers Out 507,000$ 238,595$ 544,283$ 716,666$ 552,409$ 390,664$ 390,664$ (268,405)$ 305,688$ 172,383$ (164,257)$ (161,745)$ (161,745)$

-53% 128% 32% -23% -29% -29%

TOTAL SEWER FUND EXPENDITURES 6,233,410$ 6,162,962$ 4,475,825$ 4,160,613$ 4,984,403$ 5,134,827$ 5,029,516$ (70,448)$ (1,687,137)$ (315,213)$ 823,790$ 150,424$ 45,113$

-1% -27% -7% 20% 3% 1%

FUND BALANCE 2007 2008 2009 2010 2011 2012Beginning Fund Balance, January 1 609,658$ 212,705$ 416,715$ 1,864,588$ 2,393,647$ 347.4% 2,469,676$ 2,469,676$ Revenues 5,836,458 6,997,618 5,240,805 4,671,960 5,060,432 -10.9% 5,134,827 5,134,827 Expenditures 6,233,410 6,162,962 4,475,825 4,160,613 4,984,403 -7.0% 5,134,827 5,029,516 Accrual / Misc Adjustments - (630,646) 682,894 17,711 - -97.4% - -

Ending Fund Balance, December 1 212,705$ 416,715$ 1,864,588$ 2,393,647$ 2,469,676$ 28.4% 2,469,676$ 2,574,987$

Increase / (Decrease) In Fund Balance (396,953)$ 204,009$ 1,447,874$ 529,058$ 76,029$ (0)$ 105,311$

2012

87 of 168

LIQUID FUELS FUND

#03

88 of 168

Radnor Township, PA Liquid Fuels Fund 2012 Operating Budget Narrative

Department Summary: This fund is mandated by Pennsylvania law and is required to account for the State and County contributions to Radnor Township for road and related improvements.


Name Description

Snow & Ice Removal The Public Works department contracts with the State to plow and remove snow and ice from certain state routes within Radnor Township. Therefore, a portion of the Township’s expense associated with the purchase of salt is charged against this fund.

Road Construction The Township contracts annually for various road resurfacing projects and utilizes these funds to accomplish that.

Traffic Lighting Similar to the snow and ice removal, the Township incurs certain costs associated with traffic signals on State routes.

89 of 168

Radnor Township, PALiquid Fuels Fund (#03) Budget WorksheetFor the Year Ending, December 31, 2012


REVENUES:Interest and Rents

Interest & Rents 17,232 9,435 1,933 913 150 -83.6% 150 150 0.0%Total Interest and Rents 17,232$ 9,435$ 1,933$ 913$ 150$ 150$ 150$

(7,797)$ (7,502)$ (1,020)$ (763)$ -$ -$ -45% -80% -53% -84% 0% 0%

Grants and GiftsCounty Highway Aid - - - - 36,720 36,720 36,720 0.0%State Liquid Fuels Allocation 566,772 616,992 595,088 570,967 585,154 2.5% 585,154 585,154 0.0%

Total Grants and Gifts 566,772$ 616,992$ 595,088$ 570,967$ 621,874$ 621,874$ 621,874$ 50,220$ (21,904)$ (24,121)$ 50,907$ -$ -$

9% -4% -4% 9% 0% 0%

TOTAL LIQUID FUELS REVENUES 584,004$ 626,427$ 597,021$ 571,881$ 622,024$ 622,024$ 622,024$ 42,423$ (29,406)$ (25,140)$ 50,143$ -$ -$

7% -5% -4% 9% 0% 0%

EXPENDITURES:Snow and Ice Removal

Operating Supplies (Salt) - - - - 116,446 n/a 100,000 100,000 -14.1%Total Snow and Ice Removal -$ -$ -$ -$ 116,446$ 100,000$ 100,000$

-$ -$ -$ 116,446$ (16,446)$ (16,446)$ n/a n/a n/a n/a -14% -14%

Highway Construction & RebuildingResurfacing & Rebuilding 400,000 410,000 272,341 295,204 505,578 71.3% 522,024 510,024 0.9%Traffic Signal Improvements - - - - - n/a - 12,000 n/a

Total Highway Construction & Rebuilding 400,000$ 410,000$ 272,341$ 295,204$ 505,578$ 522,024$ 522,024$ 10,000$ (137,659)$ 22,862$ 210,374$ 16,446$ 16,446$

3% -34% 8% 71% 3% 3%

Transfers Out (to other funds)General Fund 229,192 235,000 286,030 244,778 - -100.0% - - n/a

Total Transfers Out 229,192$ 235,000$ 286,030$ 244,778$ -$ -$ -$ 5,808$ 51,030$ (41,252)$ (244,778)$ -$ -$

3% 22% -14% -100% n/a n/a

TOTAL LIQUID FUELS EXPENDITURES 629,192$ 645,000$ 558,371$ 539,982$ 622,024$ 622,024$ 622,024$ 15,808$ (86,629)$ (18,390)$ 82,042$ -$ -$

3% -13% -3% 15% 0% 0%

FUND BALANCE 2007 2008 2009 2010 2011 2012Beginning Fund Balance, January 1 75,146$ 24,150$ 5,577$ 7,522$ 76,125$ 76,125$ 76,125$ Revenues 584,004 626,427 597,021 571,881 622,024 622,024 622,024 Expenditures 629,192 645,000 558,371 539,982 622,024 622,024 622,024 Accrual / Misc Adjustments (5,808) - (36,704) 36,704 - - -

Ending Fund Balance, December 1 24,150$ 5,577$ 7,522$ 76,125$ 76,125$ 76,125$ 76,125$

Increase / (Decrease) In Fund Balance (50,996)$ (18,573)$ 1,946$ 68,603$ -$ -$ -$

2012


Actual

Account Description

90 of 168

CAPITAL IMPROVEMENT FUND

#05

91 of 168

Radnor Township, PACapital Improvement Fund (#05) Budget Worksheet

For the Year Ending, December 31, 2012


REVENUES:Interest and Rents:

Interest & Rents 426,149 183,638 26,408 10,196 1,260 -87.6% 1,260 1,260 0.0%Total Interest and Rents 426,149$ 183,638$ 26,408$ 10,196$ 1,260$ 1,260$ 1,260$

Grants and Gifts:Grants & Gifts 10,000 10,000 - 99,367 495,000 398.2% - - -100.0%

Total Grants and Gifts 10,000$ 10,000$ -$ 99,367$ 495,000$ -$ -$

Miscellaneous Revenue:Insurance Refunds 26,858 12,583 13,253 - - n/a - - n/aSale of Property & Equipment 33,721 40,995 17,691 84,145 10,000 -88.1% 10,000 10,000 0.0%Contributions (Radnor HS Signal) - - - - - n/a - - n/aContributions 61,787 3,051 4,523 14,702 - -100.0% 90,000 90,000 n/a

Total Miscellaneous Revenue 122,367$ 56,629$ 35,467$ 98,847$ 10,000$ 100,000$ 100,000$

Transfers In (from other funds):From General Fund (Act 511) - - 25,000 - - n/a - - n/aFrom Sewer Ops (General Fund) - - 25,000 - - n/a - - n/aFrom General Fund (Other) - 150,000 175,000 200,000 225,000 12.5% 250,000 250,000 11.1%

Total Transfers In -$ 150,000$ 225,000$ 200,000$ 225,000$ 250,000$ 250,000$

Debt Proceeds:GO Bonds / Library Loan 14,716,411 - - 246,500 - -100.0% - - n/aGO Bond Proceeds 182,688 181,639 144,685 - - n/a - - n/a

Total Debt Proceeds 14,899,099$ 181,639$ 144,685$ 246,500$ -$ -$ -$

TOTAL CAPITAL FUND REVENUES 15,457,615$ 581,907$ 431,561$ 654,910$ 731,260$ 351,260$ 351,260$ (14,875,708)$ (150,346)$ 223,349$ 76,350$ (380,000)$ (380,000)$

-96.24% -25.84% 51.75% 11.66% -51.97% -51.97%


Account Description

92 of 168





Account Description

EXPENDITURES:Administration:

Vehicles & Equipment 42,165 36,950 18,669 18,052 5,500 -69.5% - - -100.0%Information Technology - - - - 58,250 n/a - - -100.0%Radnor TV / PEG Grant - - - - 50,000 n/a 72,000 16,740 -66.5%

Total Administration 42,165$ 36,950$ 18,669$ 18,052$ 113,750$ 72,000$ 16,740$

Building and GroundsBuilding & Grounds 8,682,529 1,302,434 (46,667) 123,262 425,000 244.8% - - -100.0%Library Facility Improvements - - - - 232,500 n/a - - -100.0%

Total Building and Grounds 8,682,529$ 1,302,434$ (46,667)$ 123,262$ 657,500$ -$ -$

Police:Vehicles & Equipment 257,794 189,556 5,310 123,146 77,200 -37.3% - 117,000 51.6%

Total Police 257,794$ 189,556$ 5,310$ 123,146$ 77,200$ -$ 117,000$

Fire Contributions:Vehicles & Equipment 65,000 40,000 100,000 - 651,574 n/a 50,000 50,000 -92.3%

Total Fire Contributions: 65,000$ 40,000$ 100,000$ -$ 651,574$ 50,000$ 50,000$

Community Development Department:Contractual Services 1,324 7,427 - - - n/a - - n/a

Total Community Development Department 1,324$ 7,427$ -$ -$ -$ -$ -$

Public Works - Storm Sewer ServicesVehicles & Equipment - 24,485 171,679 - - n/a - - n/aFlood Control 341,577 2,175,171 157,150 10,425 585,000 5511.5% - - -100.0%

Public Works - Storm Sewer Services 341,577$ 2,199,656$ 328,829$ 10,425$ 585,000$ -$ -$

Public Works - Highway ServicesVehicles & Equipment 396,151 314,507 80,820 132,616 718,398 441.7% - 78,600 -89.1%

Total Public Works - Highway Services 396,151$ 314,507$ 80,820$ 132,616$ 718,398$ -$ 78,600$

93 of 168





Account Description

Traffic Signals and SignageTraffic Signals & Signs 24,794 152,585 42,190 2,366 65,000 2647.3% - - -100.0%Traffic Calming Measures - - - - 100,781 n/a - - -100.0%

Total Traffic Signals and Signage 24,794$ 152,585$ 42,190$ 2,366$ 165,781$ -$ -$

Highway Construction and RebuildingConstruction & Rebuilding 256,455 264,527 161,193 7,500 - -100.0% - - n/a

Total Highway Construction and Rebuilding 256,455$ 264,527$ 161,193$ 7,500$ -$ -$ -$

Parks and Recreation:Park Improvements 46,557 43,217 33,402 16,761 100,000 496.6% - - -100.0%Willows Improvements 13,605 16,910 7,910 - - n/a - - n/aOther Recreational Improvements 62,345 351,823 25,075 6,941 - -100.0% - - n/a

Total Parks & Recreation 122,507$ 411,950$ 66,386$ 23,702$ 100,000$ -$ -$

Debt Service:Interest - - - - - n/a - - n/aCapitalized Interest - 701,730 - - - n/a - - n/a

Total Debt Service -$ 701,730$ -$ -$ -$ -$ -$

Transfers Out (to other funds):To: General Fund 183,156 181,688 180,523 - - n/a - - n/aTo: Special Assessment Fund 200,000 150,000 43,825 - - n/a - - n/a

Total Transfers Out 383,156$ 331,688$ 224,348$ -$ -$ -$ -$

TOTAL CAPITAL FUND EXPENDITURES 10,573,452$ 5,953,010$ 981,080$ 441,071$ 3,069,203$ 122,000$ 262,340$ (4,620,442)$ (4,971,930)$ (540,009)$ 2,628,132$ (2,947,203)$ (2,806,863)$

-43.70% -83.52% -55.04% 595.85% -96.03% -91.45%

FUND BALANCE 2007 2008 2009 2010 2011 2012Beginning Fund Balance, January 1 3,170,875$ 8,055,038$ 3,311,748$ 2,476,863$ 2,460,581$ 122,638$ 122,638$ Revenues 15,457,615 581,907 431,561 654,910 731,260 351,260 351,260 Expenditures 10,573,452 5,953,010 981,080 441,071 3,069,203 122,000 262,340 Accrual / Misc Adjustments - 627,814 (285,366) (230,121) - - -

Ending Fund Balance, December 1 8,055,038$ 3,311,748$ 2,476,863$ 2,460,581$ 122,638$ 351,898$ 211,558$

Increase / (Decrease) In Fund Balance 4,884,163$ (4,743,289)$ (834,885)$ (16,282)$ (2,337,943)$ 229,260$ 88,920$

2012

94 of 168

2012 PROPOSED BUDGET & FIVE YEAR CAPITAL PLAN

95 of 168

SOURCES:

Fund Fund Title

05 General Capital Funding 262,250$ 3,145,525$ 2,247,025$ 2,502,650$ 2,852,525$ 12,220,975$ 03 Liquid Fuels Funding 522,024$ 522,024$ 522,024$ 522,024$ 522,024$ 2,610,120$ 02 Sanitary Sewer Funding 402,000$ 510,000$ 540,000$ 510,000$ 708,000$ 2,670,000$ 05 PEG Grant Funding 16,740$ 20,050$ 19,550$ 37,700$ 66,545$ 160,585$

SUBTOTAL - BUDGETED PORTION OF PLAN 1,203,014$ 4,197,599$ 3,328,599$ 3,572,374$ 4,149,094$ 17,661,680$ Add: Unfunded Portion of the 2012 Plan 1,211,000$

TOTAL - 2012 FULL CAPITAL PLAN 2,414,014$

USES:

Code Major Category1 Storm Water Management 510,000$ 265,000$ 335,000$ 415,000$ 290,000$ 1,815,000$ 2 Sanitary Sewer Management 402,000$ 510,000$ 540,000$ 510,000$ 708,000$ 2,670,000$ 3 Fire Services 50,000$ 50,000$ -$ -$ -$ 100,000$ 4 Traffic Control Systems 195,000$ 108,000$ 60,000$ 62,000$ 64,000$ 489,000$ 5 Township Buildings and Grounds 56,000$ 30,000$ 45,000$ 20,000$ 20,000$ 171,000$ 6 Library -$ -$ -$ -$ -$ -$ 7 Road and Bridge Construction 522,024$ 602,024$ 692,024$ 742,024$ 747,024$ 3,305,120$ 8 Equipment and Vehicles 412,250$ 1,514,025$ 935,025$ 945,650$ 878,525$ 4,685,475$ 9 Parks, Willows and Recreation Facilities 250,000$ 873,500$ 157,000$ 415,000$ 625,000$ 2,320,500$

10 Special Assessment Projects -$ 225,000$ 545,000$ 425,000$ 750,000$ 1,945,000$ 11 Public / Education / Gov't (PEG) Funding 16,740$ 20,050$ 19,550$ 37,700$ 66,545$ 160,585$

2,414,014$ 4,197,599$ 3,328,599$ 3,572,374$ 4,149,094$ 17,661,680$

Footnotes: 1. For 2012, the Township Manager's recommended budget only inlcudes the subtotal amount of $1,282,624 with the unfunded difference being $1,211,000.

The individual capital groups in the pages that follow inlcude both the budgeted and unfunded portion of the plan for discussion purposes only.

20132012

TOTAL - ALL USES

RADNOR TOWNSHIP5 - YEAR CAPITAL IMPROVEMENT PLAN

FISCAL YEARS 2012-2016

EXECUTIVE SUMMARY

TOTAL201620152014

96 of 168

RADNOR TOWNSHIP CAPITAL IMPROVEMENT PLAN WATER QUALITY MANAGEMENTFISCAL YEARS 2012 - 2016 GROUP 1

PLANCODE EXPENDITURE 2012 2013 2014 2015 2016 TOTAL

1-01-01 Radnor MS Storm Water Mgmt Improvements 90,000 90,000$ 1-01-02 Best Mgmt Practices in Residential & Comm. Dist. 25,000 25,000 25,000 25,000 100,000$ 1-01-03 NPDES Phase II Permit Implementation (Fed. Mand) 15,000 15,000 15,000 15,000 15,000 75,000$ 1-01-04 Stream Stabilization - Gulph Creek Road 150,000 150,000$ 1-01-05 Storm Sewer Replacement - Orchard Way 150,000 150,000$ 1-01-06 Culvert Replacement - Strathmore Drive 45,000 45,000$ 1-01-07 Storm Sewer Slip Line - Gulph Creek @ Cricket 15,000 15,000$ 1-01-08 Storm Sewers: Emergency Repairs 25,000 25,000 25,000 25,000 25,000 125,000$ 1-01-09 Storm Sewers: N. Wayne Field Storm water mgmt sys. 40,000 40,000$ 1-01-10 Culvert Replacement - Marlbridge Drive 190,000 190,000$ 1-01-11 Storm Sewers: Odorisio Park 35,000 35,000$ 1-01-12 Storm Sewers: Brookside Avenue 50,000 50,000$ 1-01-13 Storm Sewers: Atlee Rd & West Wayne 200,000 200,000$ 1-01-14 Storm Sewers: Orchard Way (Aberdeen to Creek) 175,000 175,000$ 1-01-15 Storm Sewers: Strathmore Drive 150,000 150,000$ 1-01-16 Storm Sewers: Arden Road 150,000 150,000$ 1-01-17 Storm Sewers: Sawmill Road 75,000 75,000$

510,000$ 265,000$ 335,000$ 415,000$ 290,000$ 1,815,000$

(unfunded)

WATER QUALITY & MANAGEMENT (GROUP 1) 05-421-4840

TOTAL - WATER QUALITY & MANAGEMENT (1)

97 of 168

RADNOR TOWNSHIP CAPITAL IMPROVEMENT PLAN WATER QUALITY MANAGEMENTFISCAL YEARS 2012 - 2016 GROUP 1

PLAN

CODE EXPENDITURE 2012 2013 2014 2015 2016 TOTAL1-02-01 Smoke Testing 2,000 10,000 10,000 22,000$ 1-02-02 Smoke Testing Repairs 40,000 40,000 80,000$ 1-02-03 Upgrades to sewer pumping stations 100,000 100,000 100,000 100,000 400,000$ 1-02-04 Replace Sanitary Sewers - Lantoga Road 150,000 150,000$ 1-02-05 Pump Station Removal (Courtney) 200,000 200,000$ 1-02-06 Replace Sanitary Sewers - Projects to be determined 50,000 400,000 400,000 400,000 400,000 1,650,000$ 1-02-13 Replace Dump Trucks #82 (2000) 168,000 168,000$

402,000$ 510,000$ 540,000$ 510,000$ 708,000$ 2,670,000$

SANITARY SEWER MANAGEMENT (GROUP 1) 02-421-45XX

TOTAL - SANITARY SEWER MANAGEMENT

98 of 168

RADNOR TOWNSHIP CAPITAL IMPROVEMENT PLAN FIRE SERVICESFISCAL YEARS 2012 - 2016 GROUP 2


2-01 Bryn Mawr Fire Company Floor Contribution 50,000 50,000 100,000

50,000$ 50,000$ -$ -$ -$ 100,000$

FIRE EQUIPMENT & VEHICLES (GROUP 2) 05-413-4830

TOTAL - FIRE SERVICES (2)

99 of 168

RADNOR TOWNSHIP CAPITAL IMPROVEMENT PLAN TRAFFIC CONTROL SYSTEMSFISCAL YEARS 2012 - 2016 GROUP 3


3-01 Engineering Cost - Traffic Signal (Walnut) 15,000 15,000$ 3-02 Replace Signal Cabinets (1/year) 13,000 13,000 13,000 13,000 52,000$ 3-04 Upgrades Conestoga Rd at Radnor Chester & Sproul 50,000 50,000$ 3-05 Traffic Signal Replacement at Radnor Street & Walnut 180,000 180,000$ 3-06 Install Preemption & Upgrade - W Wayne & Conestoga 45,000 45,000$ 3-07 Install Preemption & Upgrade - King of Prussia & Eagle 47,000 47,000$ 3-08 Upgrade Installation - King of Prussia & Matsonford 49,000 49,000$ 3-09 Upgrade Installation - King of Prussia & Radnor Chester 51,000 51,000$

195,000$ 108,000$ 60,000$ 62,000$ 64,000$ 489,000$

(unfunded)

TRAFFIC CONTROL SYSTEMS (GROUP 3) 05-433-4760

TOTAL - TRAFFIC CONTROL SYSTEMS (3)

100 of 168

RADNOR TOWNSHIP CAPITAL IMPROVEMENT PLAN TOWNSHIP BUILDINGS AND GROUNDSFISCAL YEARS 2012 - 2016 GROUP 4


4-1-01 UPS Back-up Power Batteries - Township Building 10,000 10,000$ 4-1-02 Upgrade Streetlights - 1 development / year 20,000 20,000 20,000 20,000 80,000$ 4-1-03 Concrete Repair (Public Works Fuel Pad Area) 56,000 25,000 81,000$

56,000$ 30,000$ 45,000$ 20,000$ 20,000$ 171,000$


4-2-06 Replace HVAC System 1 - - - - - -$ 4-2-07 Replace Main Doors - Library (Grant covers other 50%) 1 - - - - - -$

-$ -$ -$ -$ -$ -$

56,000$ 30,000$ 45,000$ 20,000$ 20,000$ 171,000$

(unfunded)Footnotes:1. Funding from the return of the 2004 Bond Proceeds to the Township in 2010

TOWNSHIP BUILDINGS, LIBRARY (GROUP 4-2) 05-403-4821

TOWNSHIP BUILDING & GROUNDS (GROUP 4-1) 05-403-4820

TOTAL - TOWNSHIP BUILDING & GROUNDS (4-1)

TOTAL - TWP BLDGS, GROUNDS, LIBRARY (4)

TOTAL - TOWNSHIP BUILDINGS, LIBRARY (4-2)

101 of 168

RADNOR TOWNSHIP CAPITAL IMPROVEMENT PLAN ROAD & BRIDGE CONSTRUCTIONFISCAL YEARS 2012 - 2016 GROUP 5


5-1-01 Bridge Repainting - Matsonford Road - - - 45,000 - 45,000$ 5-1-02 Retaining Wall Replacement - Glenbrook Pkg Lot - 40,000 160,000 - - 200,000$ 5-1-03 Sidewalk Survey - - 10,000 10,000 - 20,000$ 5-1-04 Bridge Improvements - Damaged Headwalls / Decks - 40,000 - 40,000 - 80,000$ 5-1-05 Bridge Headwall Replacement - Hermitage Dr - - - 125,000 - 125,000$ 5-1-06 Sidewalk Installation - Lancaster / KOP / RC Roads - - - - 225,000 225,000$

-$ 80,000$ 170,000$ 220,000$ 225,000$ 695,000$


5-2-01 Resurfacing and Milling of Township Roads 522,024 522,024 522,024 522,024 522,024 2,610,120$

522,024$ 522,024$ 522,024$ 522,024$ 522,024$ 2,610,120$

522,024$ 602,024$ 692,024$ 742,024$ 747,024$ 3,305,120$

TOTAL - LIQUID FUELS ROAD AND BRIDGE CONSTR. (3

TOTAL - ROAD AND BRIDGE CONSTRUCTION (5)

ROAD AND BRIDGE CONSTRUCTION - GENERAL (GROUP 5) 05-439-4850

TOTAL - GENERAL ROAD AND BRIDGE CONSTR. (5)

ROAD AND BRIDGE CONSTRUCTION - LIQUID FUELS (GROUP 5) 03-439-4880

102 of 168

RADNOR TOWNSHIP CAPITAL IMPROVEMENT PLAN EQUIPMENT AND VEHICLESFISCAL YEARS 2012 - 2016 GROUP 6

PLAN

CODE EXPENDITURE 2012 2013 2014 2015 2016 TOTAL

6-1-01 Refuse Trucks - Replace 1 per year - 356,000 187,000 193,000 199,000 935,000$ 6-1-02 Replace 4x4 Pickup Truck #38 (2002) - - 30,000 - - 30,000$

-$ 356,000$ 217,000$ 193,000$ 199,000$ 965,000$

PLAN


6-2-01 Replace dump truck plows 2 per year 9,600 12,000 12,000 12,000 12,000 57,600$ 6-2-02 Replace Tar Pot 30,000 - - - - 30,000$ 6-2-03 Replace 4x4 Pickup Truck #44 (2000) 30,000 - - - - 30,000$ 6-2-04 Replace Athey Mobile Sweeper (1999) - 185,000 - - - 185,000$ 6-2-05 Replace Dump Truck #54 (1997) - 156,000 - - - 156,000$ 6-2-06 Replace Leaf Vacuum (1999) - 30,000 - - - 30,000$ 6-2-07 Replace Dump Truck #59 (1997) - - 160,000 - - 160,000$ 6-2-08 Leaf Vacuum - Replace (1998) - - 30,000 - - 30,000$ 6-2-09 Replace Leaf Vacuum (1999) - - - 30,000 - 30,000$ 6-2-10 Replace Dump Truck #58 (1998) - - - 164,000 - 164,000$ 6-2-11 Replace Stake Body #55 (2001) - - - - 65,000 65,000$ 6-2-12 Replace 4x4 Pickup Truck #47 (2004) - - - - 30,000 30,000$ 6-2-13 Replace asphalt hot box (1995) - - - - 18,000 18,000$ 6-2-14 Replace air compressor (1993) - - - - 15,000 15,000$ 6-2-15 Trailer for Skid Steer 9,000 - - - 15,000 24,000$

78,600$ 383,000$ 202,000$ 206,000$ 155,000$ 1,024,600$

PUBLIC WORKS - SANITATION COLLECTION (GROUP 6-1) 05-430-4830

PUBLIC WORKS - STREETS & HIGHWAYS (GROUP 6-2) 05-430-4830

TOTAL - SOLID WASTE COLLECTION (6-1)

TOTAL - STREETS AND HIGHWAYS (6-2)

103 of 168


PLAN


6-3-01 Total Station Purchase (CPU & Software) - - 14,000 - - 14,000$ 6-3-02 Semi-Automatic Pistols - 25,000 - - - 25,000$ 6-3-03 Radio Upgrade (carry over from 2009) - - - - - -$ 6-3-04 Electronic Parking Meters (Lancaster & Louella) - - - 64,000 - 64,000$ 6-3-05 Electronic Parking Meters (N. Wayne Pkg lot) - 15,000 15,000 15,000 - 45,000$ 6-3-06 Vehicle Replacement Program 117,000 130,000 164,000 130,000 130,000 671,000$ 6-3-07 Command Vehicle Laptop Replacements - 2,000 2,000 - - 4,000$

117,000$ 172,000$ 195,000$ 209,000$ 130,000$ 823,000$

POLICE VEHICLES & EQUIPMENT (GROUP 6-3) 05-410-4830

TOTAL - POLICE (6-3)

104 of 168


PLAN


6-4-01 Replace stake body truck #74 (1997) - Fabricate trash truck - 60,000 - - - 60,000$ 6-4-02 Replace dump truck body & Spreader (#68) - 25,000 - - - 25,000$ 6-4-03 Replace 4x4 Pick Up Truck (#73 - 1996) - 30,000 - - - 30,000$ 6-4-04 Replace Branch Chipper (1992) - 40,000 - - - 40,000$ 6-4-05 Replace Jacobson Blower (1996) - 5,000 - - - 5,000$ 6-4-06 New Dingo Tractor Loader w/Stump Grinder, Vplow & Grappler - 25,000 - - - 25,000$ 6-4-07 Replace Kubota Riding Mower (2002) - 20,000 - - - 20,000$ 6-4-08 Replace John Deere Tractor (1985) - 70,000 - - - 70,000$ 6-4-09 Replace 4x4 Pick Up Truck (#70 - 2000) - 30,000 - - - 30,000$ 6-4-10 Replace Power Arm Mower - 25,000 - - - 25,000$ 6-4-11 New Laser Grader Box (ball fields) - 20,000 - - - 20,000$ 6-4-12 Replace 4x4 Pick Up Truck (#79 - 2001) - - 30,000 - - 30,000$ 6-4-13 New Bucket Truck 200,000 - - - - 200,000$ 6-4-14 Replace International Tractor (1969) - - - 75,000 - 75,000$ 6-4-15 Replace Toro 580 D (2006) - - - 80,000 - 80,000$ 6-4-16 New Clam Bucket Tractor Attachment - - - 15,000 - 15,000$ 6-4-17 Replace Kubota Riding Mower (2004) - - - 21,000 - 21,000$ 6-4-18 Replace Toro 580 D (2007) - - - - 80,000 80,000$

200,000$ 350,000$ 30,000$ 191,000$ 80,000$ 851,000$

(unfunded)

PUBLIC WORKS - PARKS MAINTENANCE (GROUP 6-4) 05-430-4830

TOTAL - PARKS MAINTENANCE (6-4)

105 of 168


PLAN


6-5-12 Replace 4x4 Pickup #81 (2001) - - 30,000 - - 30,000$ 6-5-15 Replace Dump Truck #82 (2000) - - - - 168,000 168,000$

-$

-$ -$ 30,000$ -$ 168,000$ 198,000$

PLANCODE EXPENDITURE CATEGORY 2012 2013 2014 2015 2016 TOTAL

6-6-01 Comm Dev: Replace Vehicle w/ 4x4, Code Official - 25,000 - - - 25,000$ 6-6-02 Comm Dev: Replace Vehicle w/ 4x4, Code Official - - 25,000 - - 25,000$ 6-6-03 Engineering: Survey Equipment Replacement - - 10,000 - - 10,000$ 6-6-04 Engineering: Replace Vehicle w/4x4, Asst. Engineer - - 26,000 - - 26,000$ 6-6-05 Engineering: GPS System - - 30,000 - - 30,000$ 6-6-06 Engineering: Replace Vehicle w/4x4, Engineer - 25,000 - - - 25,000$ 6-6-07 Engineering: Aerial Photo Upgrade (GIS System) - 8,000 - - - 8,000$

-$ 58,000$ 91,000$ -$ -$ 149,000$

395,600$ 1,319,000$ 765,000$ 799,000$ 732,000$ 4,010,600$

TOTAL - SEWER MAINTENANCE (6-5)

TOTAL - EQUIPMENT AND VEHICLES (6)

TOTAL - GENERAL GOVERNMENT (6-6)

GENERAL GOVERNMENT (GROUP 6-6) 05-400-4830

SEWER OPERATIONS - VEHICLES & EQUIPMENT (GROUP 6-5) 05-421-4830

106 of 168


PLAN


6-7-01 Software Upgrades (Comm.Dev. - Carry forward) - 150,000 - - - 150,000$ 6-7-02 Software Upgrades (Accounting / ERP) - - 125,000 125,000 125,000 375,000$ 6-7-03 Computer Replacement Program (18, 12, 11, 10, 12) - 6,000 5,500 5,000 6,000 22,500$ 6-7-04 Server Replacement Program (x1 per year) - 4,000 2,000 2,000 2,000 10,000$ 6-7-05 Minor Office Equipment (Budgeted in Funds) 16,650 - - - - 16,650$ 6-7-06 Operating Software Updates (Microsoft, Adobe, etc) - 28,500 11,000 7,000 7,000 53,500$ 6-7-07 CPU Monitor Replacement Program (All depts) - 1,125 1,125 2,250 1,125 5,625$ 6-7-08 Network Switches - 1,400 1,400 1,400 1,400 5,600$ 6-7-09 Internet / Network Monitoring Software - 4,000 4,000 4,000 4,000 16,000$ 6-7-10 Recreation Program Mgmt Software (online reg) - - 20,000 - - 20,000$

16,650$ 195,025$ 170,025$ 146,650$ 146,525$ 674,875$

INFORMATION TECHNOLOGY - SOFTWARE & EQUIPMENT (GROUP 6-7) 05-400-4831

TOTAL - SOFTWARE & EQUIPMENT (6-7)

107 of 168


PLAN


6-8-01 Final Cut studio software upgrade 400 400 400 400 1,600$ 6-8-02 Leightronix Nexus to UltraNexis upgrade (and related) 8,440 15,995 24,435$ 6-8-03 Wireless lavalier microphones for video camera 400 900 1,300$ 6-8-04 Studio replacements and upgrades 950 3,300 4,250$ 6-8-05 Video carmeras (and related) 3,600 3,350 6,950$ 6-8-06 Digital camera (and related, telephonto lens, etc) 650 3,000 550 4,200$ 6-8-07 Computer, Monitor & TV replacements (Cable only) 2,300 4,500 1,450 6,300 3,000 17,550$ 6-8-08 Graphics and TV related tech. replacements 9,200 3,000 12,200$ 6-8-09 Radnorshire Room tech. replacements / upgrades 10,500 31,000 46,600 88,100$ 6-8-10 -$ 6-8-11 -$ 6-8-12 -$ 6-8-13 -$ 6-8-14 -$ 6-8-15 -$

16,740$ 20,050$ 19,550$ 37,700$ 66,545$ 160,585$

INFORMATION TECHNOLOGY - RADNOR TV / PEG GRANT (GROUP 6-8) 05-464-4830

TOTAL - RADNOR TV / PEG GRANT (6-8)

108 of 168

RADNOR TOWNSHIP CAPITAL IMPROVEMENT PLAN PARK & RECREATION FACILITIESFISCAL YEARS 2012 - 2016 GROUP 7


7-1-01 No planned Improvements at this time - - - - - -$

-$ -$ -$ -$ -$ -$

PARK IMPROVEMENTS AND OPEN SPACE FUND (GROUP 7-1)

PARK AND RECREATION FACILITIES (GROUP 7) 05-450-4850

OPEN SPACE FUND (7-1)TOTAL - PARK IMPROVEMENTS &

109 of 168


PLAN


7-2-01 Roof Improvement - Small Shed Roof Area - 10,000 - - - 10,000$ 7-2-02 Roof Improvement - Mansion - 12,000 - - - 12,000$ 7-2-03 Gutter Replacement - Mansion - 25,000 - - - 25,000$ 7-2-04 Ceiling & Floor Repairs - Mansion - 5,000 - - - 5,000$ 7-2-05 Kitchen / Hallway / Bathroom Floor Replacement - 20,000 - - - 20,000$ 7-2-06 Courtyard Resealing - Mansion - 10,000 - - - 10,000$ 7-2-07 Carpeting for Hallway / Main Stairway - 4,000 - - - 4,000$ 7-2-08 Courtyard Wall & Steps Repair - - 60,000 - - 60,000$ 7-2-09 Courtyard & Driveway Lighting Improvements - 20,000 - - - 20,000$ 7-2-10 Library Room Restoration / Repaneling - 15,000 - - - 15,000$ 7-2-11 Exterior Repainting - Mansion - - - - 50,000 50,000$ 7-2-12 Sofas for Foyer - Mansion - 2,500 - - - 2,500$ 7-2-13 Ballroom Chairs - - - 20,000 - 20,000$ 7-2-14 Bridal Suite Upgrades - - 5,000 - - 5,000$ 7-2-15 Technological Upgrades (Audio / Visual Functionality) - 10,000 - - - 10,000$ 7-2-16 Signage (lighted) - - - - 8,000 8,000$ 7-2-17 Fountain Improvements (lighting) - - - - 30,000 30,000$ 7-2-18 Exterior Lighting Improvements - - - 8,000 - 8,000$ 7-2-19 Interior Repainting - Mansion - - - 40,000 - 40,000$ 7-2-20 Basement Repairs - Mansion - - - - - -$ 7-2-21 Willows Park Comfort Station - - - 100,000 100,000$ 7-2-22 Replace Wooden Deck Bridge - 25,000 - - - 25,000$

-$ 158,500$ 65,000$ 68,000$ 188,000$ 479,500$ TOTAL - WILLOWS (7-2)

THE WILLOWS (GROUP 7-2)

110 of 168


PLAN


7-3-01 Replace Comfort Station/Storage Bldg at Cowan Park (D - - - - - -$ 7-3-02 Roof Improvement - Fenimore Pavilion - 15,000 - - - 15,000$ 7-3-03 Sidewalk Connection to Radnor Trail - - - 50,000 175,000 225,000$ 7-3-04 Replace Playground Equipment (various parks) - 5,000 5,000 5,000 5,000 20,000$ 7-3-05 Replace Picnic Structures (various parks) - 5,000 5,000 5,000 5,000 20,000$ 7-3-06 Fenimore Pavilion Upgrade - 135,000 - - - 135,000$ 7-3-07 Fenimore Woods Storage Building Rehab. - - 50,000 - - 50,000$ 7-3-08 Fenimore Woods Park Sign - 5,000 - - - 5,000$ 7-3-09 Park Signage & Replacements (various parks) - 2,000 2,000 2,000 2,000 8,000$ 7-3-10 Comfort Station Rehabs. (various parks) 250,000 - - - - 250,000$ 7-3-11 Clem Macrone Comfort Station Upgrade - - - 75,000 - 75,000$ 7-3-12 Bo Conner Park - Field Repair & Regarding - 25,000 - - - 25,000$ 7-3-13 Cowan Park Basketball Court Rehab. - 18,000 - - - 18,000$ 7-3-14 Odorisio Park Comfort Station Upgrade - 75,000 - - - 75,000$ 7-3-15 Odorisio Park - Install Dugouts and Waterline - 25,000 - - - 25,000$ 7-3-16 Emlen Tunnel Park Comfort Station Upgrade - - - 100,000 - 100,000$ 7-3-17 Park Fence Repairs - 5,000 - 5,000 - 10,000$ 7-3-18 Reseal Walking Paths (various parks) - 15,000 - 15,000 - 30,000$ 7-3-19 St. David's Fountain Repairs & Rehab - - 30,000 - - 30,000$ 7-3-20 Tennis Courts Rehab & Resurfacing - - - 30,000 - 30,000$ 7-3-21 New Park & Gateway Signage - 5,000 - 5,000 - 10,000$ 7-3-22 Encke Park Comfort Station / Concession Stand - - - - 100,000 100,000$ 7-3-23 West Wayne Preserve Wetlands Restoration - 350,000 - - - 350,000$ 7-3-24 Trail Installation - Harford Park & Radnor Elem. - - - - 150,000 150,000$ 7-3-25 Harford Park Fence Installation - - - 55,000 - 55,000$ 7-3-28 RAC: Interior Upgrades - 30,000 - - - 30,000$

250,000$ 715,000$ 92,000$ 347,000$ 437,000$ 1,841,000$

250,000$ 873,500$ 157,000$ 415,000$ 625,000$ 2,320,500$

(unfunded)

TOTAL - PARK AND RECREATION FACILITIES

TOTAL - GENERAL PARKS & RECREATION (7-3)

GENERAL PARKS & RECREATION (GROUP 7-3)

111 of 168

RADNOR TOWNSHIP CAPITAL IMPROVEMENT PLAN SPECIAL ASSESSMENT PROJECTSFISCAL YEARS 2012 - 2016 GROUP 8


8-01 Sanitary Sewer Install: Hothorpe Lane (11 homes) - 200,000 - - - 200,000$ 8-02 Sanitary Sewer Install: Academy & Sulgrave (16 home - 25,000 300,000 - - 325,000$ 8-03 Sanitary Sewer Install: Roberts Road (11 homes) - - 25,000 250,000 - 275,000$ 8-04 Sanitary Sewer Install: Veterlein Lane (5 homes) - - 200,000 - - 200,000$ 8-05 Sanitary Sewer Install: County Line Road (5 homes) - - 20,000 100,000 - 120,000$ 8-06 Sanitary Sewer Install: Barren Road (17 homes) - - - 50,000 300,000 350,000$ 8-07 Sanitary Sewer Install: Cricket Lane (17 homes) - - - 25,000 450,000 475,000$

-$ 225,000$ 545,000$ 425,000$ 750,000$ 1,945,000$

SPECIAL ASSESSMENT PROJECTS (GROUP 8)

TOTAL - SPECIAL ASSESSMENT PROJECTS (8)

112 of 168

SPECIAL ASSESSMENT FUND

#06

113 of 168

114 of 168

115 of 168

POLICE INVESTIGATION FUND

#12

116 of 168

Radnor Township, PA Investigation Fund 2012 Operating Budget Narrative

Department Summary: This fund was created under Pennsylvania law for certain proceeds generated through police seizures and confiscations. The state dictates what these funds can be used for and the amount of activity is extremely limited.


Name Description

Police Department In the Police Department’s role in drug and related enforcement, certain activity generates proceeds which are deposited into this fund.



Equipment The Police Department has used these funds in the past to fund the purchase of small equipment.

Training / Education These funds can be used for drug task force and related expenditures.

117 of 168

Radnor Township, PAInvestigation Fund (#12) Budget Worksheet




Interest & Rents 84 74 105 158 5,000 3071.6% 5,000 200 26.9%Total Interest and Rents 84$ 74$ 105$ 158$ 5,000$ 5,000$ 200$

Miscellaneous:Refunds - - - - - n/a - - n/a

Total Miscellaneous -$ -$ -$ -$ -$ -$ -$

TOTAL INVESTIGATION FUND REVENUE 84$ 74$ 105$ 158$ 5,000$ 5,000$ 200$ (10)$ 31$ 52$ 4,895$ -$ (4,800)$

-11.69% 41.93% 49.47% 4640.68% 0% -96%

EXPENDITURES:Investigation Fund Activity:

Police Department Activity 3,082 3,237 1,219 1,711 5,000 192.3% 5,000 200 -88.3%Total Investigation Fund Activity 3,082$ 3,237$ 1,219$ 1,711$ 5,000$ 5,000$ 200$

TOTAL INV. FUND EXPENDITURES 3,082$ 3,237$ 1,219$ 1,711$ 5,000$ 5,000$ 200$ 155$ (2,018)$ 1,605$ 4,895$ -$ (4,800)$

5.02% -62.33% 1522.07% 4640.68% 0% -96%

FUND BALANCE 2007 2008 2009 2010 2011 2012Beginning Fund Balance, January 1 35,699$ 32,399$ 29,236$ 28,123$ 28,123$ 28,123$ 28,123$ Revenues 84 74 105 158 5,000 5,000 200 Expenditures 3,082 3,237 1,219 1,711 5,000 5,000 200 Accrual / Misc Adjustments (302) - - - - - -


Increase / (Decrease) In Fund Balance (3,300)$ (3,163)$ (1,114)$ (1,553)$ -$ -$ -$

2012


Account Description

118 of 168

PARKS & OPEN SPACE FUND

#22

119 of 168

Radnor Township, PA Park & Open Space Fund 2012 Operating Budget Narrative

Department Summary: This fund was created by the Board of Commissioners in 1994 to account for the transactions associated with the purchase of open space as well as to fund park and park facility improvements. The primary funding source is 25% of the gross real estate transfer revenues.



Legal Services – General Allocates funding for legal services needed regarding open space and

land acquisitions.

Professional Services Allocates funding for professional services such as insurance, legal

services, and due-diligence reviews.

Park Improvements Allocates funding for park improvement services such as comprehensive

studies and concept plans, park reviews.

Land Acquisitions Allocates funding for land acquisitions.

120 of 168

Radnor Township, PAPark and Open Space Fund (#22) Budget Worksheet



REVENUES:Local Enabling Tax:

Local Enabling Tax 897,254 646,973 467,386 491,828 533,333 8.4% 541,333 541,333 1.5%Total Enabling Taxes 897,254$ 646,973$ 467,386$ 491,828$ 533,333$ 541,333$ 541,333$

Interest and Rents:Interest Earnings 145,819 78,170 20,632 1,187 750 -36.8% 750 750 0.0%Property & Equipment - - - - - n/a - - n/a

Total Interest and Rents 145,819$ 78,170$ 20,632$ 1,187$ 750$ 750$ 750$

Micellaneous:Refunds & Miscellaneous 32,500 125,000 - - - n/a - - n/a

Total Miscellaneous 32,500$ 125,000$ -$ -$ -$ -$ -$

Debt Proceeds:Bond Procees - - - - - n/a - - n/a

Total Debt Proceeds -$ -$ -$ -$ -$ -$ -$

TOTAL PARK & OPEN SPACE REVENUE 1,075,572$ 850,143$ 488,018$ 493,016$ 534,083$ 542,083$ 542,083$ (225,429)$ (362,125)$ 4,997$ 41,067$ 8,000$ 8,000$ -20.96% -42.60% 1.02% 8.33% 1.50% 1.50%

Account Description

Actual Township Manager Recommendation

121 of 168

Radnor Township, PAPark and Open Space Fund (#22) Budget Worksheet



Actual Township Manager Recommendation

EXPENDITURES:Park and Open Space Acquisition / Impr.

Legal Services - General - - - - - n/a - - n/aProfessional Services - 4,890 (2,640) - - n/a - - n/aPark Improvements 378,712 308,923 15,998 - - -100.0% - - n/aLand Acquisitions - 42,512 14,959 - - -100.0% - - n/a

Total Park and Open Space Acquisition / Impr. 378,712$ 356,325$ 28,317$ -$ -$ -$ -$

Debt Service:Interest 381,614 367,369 - - - n/a - - n/aPrincipal 474,830 491,465 - - - n/a - - n/a

Total Debt Service 856,444$ 858,834$ -$ -$ -$ -$ -$

Transfers Out (to other funds):General Fund 230,000 230,000 230,000 230,000 - 0.0% - - n/aDebt Service Fund - - 857,171 610,563 716,092 -28.8% 711,091 711,091 -0.7%

Total Transfers Out 230,000$ 230,000$ 1,087,171$ 840,563$ 716,092$ 711,091$ 711,091$

TOTAL PARK & OPEN SPACE EXPENDITURES 1,465,155$ 1,445,159$ 1,115,488$ 840,563$ 716,092$ 711,091$ 711,091$ (19,997)$ (329,671)$ (274,925)$ (124,471)$ (5,000)$ (5,000)$ -1.36% -22.81% -24.65% -14.81% -0.70% -0.70%

FUND BALANCE 2007 2008 2009 2010 2011 2012Beginning Fund Balance, January 1 3,104,534$ 2,714,951$ 2,225,468$ 739,424$ 438,504$ 1,006,496$ 1,006,496$ Revenues 1,075,572 850,143 488,018 493,016 534,083 542,083 542,083 Expenditures 1,465,155 1,445,159 1,115,488 840,563 716,092 711,091 711,091 Accrual / Misc Adjustments - 105,533 (858,575) 46,628 750,000 - -

Ending Fund Balance, December 1 2,714,951$ 2,225,468$ 739,424$ 438,504$ 1,006,496$ 837,488$ 837,488$

Increase / (Decrease) In Fund Balance (389,583)$ (489,483)$ (1,486,045)$ (300,919)$ 567,991$ (169,008)$ (169,008)$

Footnote: 1. In 2009, the Township created an interfund "loan" and moved $750,000 from this fund to the Sewer fund. That "loan" was repaid in 2011 which is why the fund balance adjustment exists.

2012

122 of 168

WILLOWS FUND

#23

123 of 168

Radnor Township, PA Willows Fund 2012 Operating Budget Narrative

Department Summary: The Willows is a 47-acre estate/mansion owned by Radnor Township and used for weddings, private parties, civic functions, corporate meetings, non-profit fundraisers, Recreation Department Programs, community-based events, craft shows, auctions and other special events.


Name Description Planning and Scheduling Schedule and organize events that take place by maintaining a calendar and

working with contracted groups, prospective groups, community groups and the Parks and Recreation Department. Development of official contracts and agreements for rentals. Meet with clients and caterers to tour the facility and examine layout needs and event aspirations. Coordinate set up and take down access to the facility for caterers, party rental vendors, photographers, decorators, etc. Meet with contractors or vendors as maintenance is conducted at the facility.

Staff Management and Allocation

Allocating supervisory staff as needed for all events and set-up. Assist and guide renters in and out of the facility and serve as a resource for various needs during each event.

Event Set-Up and Take Down Develop floor plans and conduct set for each event and activity that takes place such as setting up tables and chairs.

Event Administration Formulate details of rental agreements in relation to event costs and parameters. Assist with the development of event floor plans. Keep files and records necessary for the development of annual reports and general reporting purposes.

Communications Provide information to the public and attend to inquiries/concerns by phone, email and walk-ins each day in regarding to scheduling events that take place at the facility.

Marketing Coordinate web space and links with Partyspace.com online resource for wedding and banquet facilities. Network with other facilities and vendors to provide information on the mansion to prospective renters.

Inventory Management Maintain and manage operating equipment for events and the facility such as cleaning supplies, chairs, tables, light bulbs, plantings, etc.

Minor Interior/Minor Exterior Maintenance

Conduct minor maintenance in areas of plumbing, touch-up painting, cleaning, light fixtures replacement, sweep patios, plant flower pots and garden, check to make sure systems are functioning properly and determine if service is needed.

Security Watch over facility and provide security of the mansion.

124 of 168

Radnor Township, PA Willows Fund 2012 Operating Budget Narrative


Line Item Description Utilities Allocates funding to cover building utility bills such as water, electric, gas,

fire alarm services and monitoring.

Communications Allocates funding to cover internal phone lines, internet and related expenses or repairs, website hosting.

Operating Supplies Covers funding for minor building operational parts, hardware supplies and decorations, cleaning and custodial supplies.

Contractual Services Services that require outside specialized services from vendors that take place over a period of time such as pest control and inspections.

Professional Services Services that require outside professional services from vendors such as window cleaners, carpet cleaners, painters, financial audit and other as-needed services.

Minor Office Equipment Equipment needed such as a phone, printer, fax machines, scanner, etc.

Maintenance and Repair: Buildings and Fixtures

Allocates funding to repair, replace, and maintain building items such as plumbing and bathroom fixtures, electrical needs, supplies for floor refinishing and cleaning, hardware supplies such as keys, light replacements, etc.

Maintenance and Repair: Machines and Equipment

Allocates funding to repair, replace, and maintain building machines and equipment such as freezer, refrigerator, HVAC, etc.

125 of 168

Radnor Township, PAWillows Fund (#23) Budget Worksheet




Interest & Rents 334 246 76 172 - -100.0% 175 175 n/aProperty & Equipment - - - - - n/a - - n/aWillows Events 114,579 113,138 103,000 107,277 75,000 -30.1% 106,000 75,000 0.0%

Total Interest and Rents 114,912$ 113,384$ 103,076$ 107,449$ 75,000$ 106,175$ 75,175$

Miscellaneous:Cash Over / Short (3) - - - - n/a - - n/a

Total Miscellaneous (3)$ -$ -$ -$ -$ -$ -$

Transfers In (from other funds):From General Fund - - 90,000 87,000 49,203 -43.4% 61,318 60,824 23.6%

Total Transfers In -$ -$ 90,000$ 87,000$ 49,203$ 61,318$ 60,824$

Willows Cottage Grant (2010/2011)Interest Earnings - - - 64 - -100.0% - - n/aGrant Proceeds - - - 122,022 - -100.0% - - n/a

Total Willows Cottage Grant -$ -$ -$ 122,086$ -$ -$ -$

TOTAL WILLOWS FUND REVENUES 114,909$ 113,384$ 193,076$ 316,535$ 124,203$ 167,493$ 135,999$ (1,526)$ 79,693$ 123,459$ (192,332)$ 43,290$ 11,796$ -1.33% 70.29% 63.94% -60.76% 34.85% 9.50%


Account Description

126 of 168





Account Description

EXPENDITURES:Willows Activity:

Wages:Salaries 55,889 53,927 48,437 51,547 50,000 -3.0% 50,000 40,000 -20.0%Sick Pay Bonus - - - - - n/a - - n/aMedical Expense Reimbursements - - - - - n/a - - n/a

Total Wages 55,889$ 53,927$ 48,437$ 51,547$ 50,000$ -3.0% 50,000$ 40,000$ -20.0%

Payroll Liabilities & Benefits:Social Security Taxes - - - - - n/a - 3,000 n/aWorkers' Compensation - - - - - n/a - - n/aUnemployment - - - - - n/a - - n/aPension Benefits - - - - - n/a - - n/aHealth Benefits - - - - - n/a - - n/aGroup Life & Disability - - - - - n/a - - n/a

Total Payroll Liabilities & Benefits -$ -$ -$ -$ -$ n/a -$ 3,000$ n/a

Supplies & Materials:Operating Supplies 4,960 1,651 (473) 2,220 5,000 125.2% 5,000 5,000 0.0%

Total Supplies & Materials 4,960$ 1,651$ (473)$ 2,220$ 5,000$ 125.2% 5,000$ 5,000$ 0.0%

Contractual Services:Utilities 35,571 32,488 19,986 18,523 27,000 45.8% 27,000 20,000 -25.9%Communications 2,405 3,198 2,755 2,866 3,200 11.6% 3,200 3,200 0.0%Contractual Services - - - - - n/a - - n/aProfessional Services 4,200 2,500 2,000 - - n/a - - n/aMaint. & Repairs: Bldgs & Fixtures 15,440 8,307 7,400 2,724 25,000 817.6% 25,000 16,000 -36.0%Maint. & Repairs: Mach & Equipment 927 338 525 - 1,000 n/a 1,000 3,000 200.0%

Total Contractual Services 58,543$ 46,830$ 32,665$ 24,114$ 56,200$ 133.1% 56,200$ 42,200$ -24.9%

Capital Outlay:Capital Improvements - - - - 50,000 n/a 50,000 - -100.0%Minor Office Equipment 179 212 - - - n/a - - n/aDepreciation - 7,500 - - - n/a - - n/a

Total Capital Outlay 179$ 7,712$ -$ -$ 50,000$ n/a 50,000$ -$ -100.0%

Total Willows Activity 119,570$ 110,120$ 80,629$ 77,881$ 161,200$ 161,200$ 90,200$

Employee Benefits:Social Security Taxes 4,275 4,125 3,705 3,944 4,000 1.4% 3,250 3,250 -18.8%

Total Employee Benefits: 4,275$ 4,125$ 3,705$ 3,944$ 4,000$ 3,250$ 3,250$

Debt Service:Interest 22,008 21,256 - - - n/a - - n/aPrincipal 25,060 25,830 - - - n/a - - n/a

Total Debt Service 47,068$ 47,086$ -$ -$ -$ -$ -$

Transfers Out (to other funds):General Fund - - - - - n/a - - n/aDebt Service - - 46,976 46,928 42,549 -9.3% 42,549 42,549 0.0%

Total Transfers Out -$ -$ 46,976$ 46,928$ 42,549$ 42,549$ 42,549$

127 of 168





Account Description

Willows Cottage Grant (2010 / 2011)Project Manager [#B-10-001] - - - - - n/a - - n/aGEO TH / HVAC [#B-10-002A] - - - 42,883 - -100.0% - - n/aGEO TH / WELL [#B-10-003] - - - 34,510 - -100.0% - - n/aWINDOWS [#B-10-004] - - - 35,000 - -100.0% - - n/aINSULATION [#B-10-005] - - - 10,000 - -100.0% - - n/a

Total Willows Cottage Grant -$ -$ -$ 122,393$ -$ -$ -$

TOTAL WILLOWS FUND EXPENDITURES 170,913$ 161,331$ 131,310$ 251,146$ 207,749$ 206,999$ 135,999$ (9,582)$ (30,021)$ 119,836$ (43,397)$ (750)$ (71,750)$ -5.61% -18.61% 91.26% -17.28% -0.36% -34.54%

FUND BALANCE 2007 2008 2009 2010 2011 2012Beginning Fund Balance, January 1 91,081$ 35,077$ 24,422$ 83,546$ 148,052$ 64,506$ 64,506$ Revenues 114,909 113,384 193,076 316,535 124,203 167,493 135,999 Expenditures 170,913 161,331 131,310 251,146 207,749 206,999 135,999 Accrual / Misc Adjustments - 37,292 (2,642) (883) - - -


Increase / (Decrease) In Fund Balance (56,004)$ (10,656)$ 59,124$ 64,506$ (83,546)$ (39,506)$ -$

2012

128 of 168

DEBT SERVICE FUND

#24

129 of 168

Radnor Township, PA Debt Service Fund 2012 Operating Budget Narrative

Department Summary: This fund was created by the Board of Commissioners in 2009 to account specifically for the retirement of bond issues and other debt obligations. The proceeds of the fund are dependent upon what the proceeds of the bonds were used for. For 2012 the following tables summarize the budgeted activity.

The Township’s outstanding principal debt balance at 12/31/2011 will be $50,025,000. Currently the Township has four bonds outstanding, Series 2004, Series 2007, Series 2009 (refunded 2002AA and 2004A), and Series 2010 (refunded 2002A). The table below reflects the summary of budgeted debt obligation transactions for 2012. Issue Final Year

of Maturity Original

Principal Amount

Balance January 1,

2012

2012 Additions

2012 Reductions

Balance December

31, 2012

Interest Payments

2004 Series 2034 $17,195,000 $14,965,000 - 380,000 14,585,000 736,448 2007 Series 2037 $15,910,000 15,890,000 - 5,000 15,885,000 710,144 2009 Series 2026 $7,695,000 6,970,000 - 505,000 6,465,000 206,091 2010 Series 2024 $13,735,000 12,200,000 - 1,565,000 10,635,000 331,418

Totals

$50,025,000 - $2,455,000 $47,570,000 $1,984,101

The Township has utilized the bond issuances through the years to fund various activities. The following table reflects the sources of revenue being used to satisfy the 2012 debt service. The increase in fund balance allocated to the debt service fund is intended to build a small reserve set-aside into the debt service fund to help offset the risk of non-payment associated with the two remaining outstanding Notes (Wayne Art Center and Radnor Fire Company).

Fund Amount

General Fund – General Revenues / Real Estate Taxes $ 3,061,465 Sewer Fund – Sewer Rent 390,664 Special Assessment Fund – Infrastructure Projects 52,808 Parks & Open Space Fund – Real Estate Transfer Tax 711,091 Willows Fund – Willows Activity / General Fund Transfer 42,549 Wayne Art Center and Radnor Fire Company Repayment 180,524 Library Repayment (eliminated in 2010) -

Total $ 4,439,101

130 of 168

Radnor Township, PA Debt Service Fund 2012 Operating Budget Narrative

-

1,000,000.00

2,000,000.00

3,000,000.00

4,000,000.00

5,000,000.00

6,000,000.00

Annual Debt Service Obligations From 2012 through Maturity

Annual Interest Principal

-

1,000,000.00

2,000,000.00

3,000,000.00

4,000,000.00

5,000,000.00

6,000,000.00

G.O. Bonds, Series of 2010




131 of 168

132 of 168

133 of 168

SUPPLEMENTAL INFORMATION

SECTION

134 of 168

Radnor Township, PAExecutive Summary of Fund Activity

For the Year Budgeted - 2012

General Fund Sewer FundLiquid Fuels

Fund

Capital Improvement

FundSpecial

Assessment Fund

Investigation Fund

(Police)Park & Open Space Fund

Debt Service Fund Willows Fund

Beginning Fund Balance 5,471,373$ 2,469,676$ 76,125$ 122,638$ 151,032$ 28,123$ 1,006,496$ 175,059$ 64,506$

Revenues 27,771,582 5,134,827 622,024 101,260 52,808 200 542,083 180,524 75,175

Total Resources Available 33,242,956$ 7,604,503$ 698,149$ 223,898$ 203,840$ 28,323$ 1,548,579$ 355,583$ 139,681$

Expenditures (24,350,927) (4,638,852) (622,024) (262,340) - (200) - (4,439,101) (93,450)

Net Results from Activity 3,420,655$ 495,975$ -$ (161,080)$ 52,808$ -$ 542,083$ (4,258,577)$ (18,275)$

Add: Transfers In - - - 250,000 - - - 4,258,577 60,824

Less: Transfers Out (3,372,289) (390,664) - - (52,808) - (711,091) - (42,549)

Ending Fund Balance 5,519,740$ 2,574,987$ 76,125$ 211,558$ 151,032$ 28,123$ 837,488$ 175,059$ 64,506$

Net Increase / (Decrease) in Fund Balance 48,366$ 105,311$ -$ 88,920$ -$ -$ (169,008)$ -$ -$

Fund Balance Requirement15% of Revenue Target Level 4,165,737$ Actual Percentage of Revenues 19.88%Difference 1,354,002$

Compliant

135 of 168

Radnor Township, PABudget Fund Total Activity

For the Year Budgeted, 2012

General Fund Sewer Fund Liquid Fuels Fund

Capital Improvement

FundSpecial

Assessment Fund Investigation FundParks & Open

Space Fund Debt Service Fund

Aggregate Total For Governmental

FundsEnterprise

Willows FundGRAND TOTAL

ALL FUNDS

REVENUES

TaxesReal Estate Tax 11,618,124$ -$ -$ -$ -$ -$ -$ -$ 11,618,124$ -$ 11,618,124$ Real Estate Transfer Tax 1,624,000 - - - - - 541,333 - 2,165,333 - 2,165,333 Mercantile Tax 1,299,000 - - - - - - - 1,299,000 - 1,299,000 Local Services Tax 903,846 - - - - - - - 903,846 - 903,846 Amusement Tax 35,525 - - - - - - - 35,525 - 35,525 Business Privilege Tax 6,160,875 - - - - - - - 6,160,875 - 6,160,875 Total Taxes 21,641,370$ -$ -$ -$ -$ -$ 541,333$ -$ 22,182,703$ -$ 22,182,703$

Permits and LicensesBuilding Permits 669,500 - - - - - - - 669,500 - 669,500 Cable TV 589,956 - - - - - - - 589,956 - 589,956 All Others 894,534 - - - - - - - 894,534 - 894,534 Total Permits and Licenses 2,153,990$ -$ -$ -$ -$ -$ -$ -$ 2,153,990$ -$ 2,153,990$

Other Sources Fines 692,062 - - - - - - - 692,062 - 692,062 Interest and Rents 150,000 3,000 150 1,260 16,674 200 750 - 172,034 75,175 247,209 Grants and Gifts 1,302,441 - 621,874 - - - - - 1,924,315 - 1,924,315 Department Earnings 1,651,720 5,121,827 - - - - - - 6,773,547 - 6,773,547 Refunds and Miscellaneous 180,000 10,000 - 100,000 - - - - 290,000 - 290,000 Debt Repayment Agreements - - - - 36,134 - - 180,525 216,659 - 216,659 Total Other Sources 3,976,223$ 5,134,827$ 622,024$ 101,260$ 52,808$ 200$ 750$ 180,525$ 10,068,617$ 75,175$ 10,143,792$

TOTAL REVENUES 27,771,582$ 5,134,827$ 622,024$ 101,260$ 52,808$ 200$ 542,083$ 180,525$ 34,405,309$ 75,175$ 34,480,484$

EXPENSES

General Government 2,962,245 - - 16,740 - - - - 2,978,985 - 2,978,985 Protection to Persons & Property 9,378,728 - - 167,000 - 200 - - 9,545,928 - 9,545,928 Public Works 6,155,944 4,638,852 622,024 78,600 - - - - 11,495,420 - 11,495,420 Library 840,650 - - - - - - - 840,650 - 840,650 Park & Recreation 2,667,273 - - - - - - - 2,667,273 90,200 2,757,473 Insurance & Benefits 2,102,112 - - - - - - - 2,102,112 3,250 2,105,362 Contributions & Refunds 238,975 - - - - - - - 238,975 - 238,975 Debt Service 3,066,465 390,664 - - 52,808 - 711,091 180,524 4,401,552 42,549 4,444,100

TOTAL EXPENSES 27,412,392$ 5,029,516$ 622,024$ 262,340$ 52,808$ 200$ 711,091$ 180,524$ 34,270,895$ 135,999$ 34,406,893$

Operating Surplus / (Deficit) 359,190$ 105,311$ -$ (161,080)$ -$ -$ (169,008)$ 0.52$ 134,414$ (60,824)$ 73,591$

INTRAFUND TRANSFERS:

Transfers In from Other Funds - - - 250,000 - - - - 250,000 60,824 310,824 Transfers Out to Other Funds (310,824) - - - - - - - (310,824) - (310,824)

TOTAL TRANSFER ACTIVITY (310,824)$ -$ -$ 250,000$ -$ -$ -$ -$ (60,824)$ 60,824$ -$

* Net of Debt Service Transfers

FUND BALANCE

Beginning Fund Balance (Estimated) 5,471,373 2,469,676 76,125 122,638 151,032 175,059 1,006,496 175,059 9,647,458 64,506 9,711,963 Operating Surplus / (Deficit) 359,190 105,311 - (161,080) - - (169,008) 1 134,414 (60,824) 73,590 Net Interfund Transfer Activity (310,824) - - 250,000 - - - - (60,824) 60,824 -

Ending Fund Balance (Estimated) 5,519,740$ 2,574,987$ 76,125$ 211,558$ 151,032$ 175,059$ 837,488$ 175,059$ 9,721,047$ 64,506$ 9,785,553$

136 of 168

Radnor Township, PAAggregate Fund Revenues and Expenditures

For the Years Ending 2007 - 2012

Actual Actual Actual Actual Budget Budgeted2007 % 2008 % %Δ 2009 % %Δ 2010 % %Δ 2011 % %Δ 2012 % %Δ

REVENUESReal Estate Taxes 9,208,315 18% 9,299,851 26% 1% 9,333,386 31% 0% 10,346,942 31% 11% 11,257,667 32% 9% 11,618,124 33% 3%Act 511 Enabling Taxes

Realty Transfer 3,585,263 7% 2,586,806 7% -28% 1,869,546 6% -28% 1,967,313 6% 5% 2,133,333 6% 8% 2,165,333 6% 2%Mercantile 1,346,929 3% 1,298,901 4% -4% 1,087,177 4% -16% 1,628,581 5% 50% 1,325,000 4% -19% 1,299,000 4% -2%Local Services Tax 1,224,027 2% 981,542 3% -20% 998,835 3% 2% 729,888 2% -27% 1,000,000 3% 37% 903,846 3% -10%Amusement 75,559 0% 41,830 0% -45% 36,991 0% -12% 45,551 0% 23% 35,000 0% -23% 35,525 0% 2%Business Privilege 4,851,853 9% 6,473,413 18% 33% 4,931,812 16% -24% 5,857,896 17% 19% 6,075,000 17% 4% 6,160,875 18% 1%

Licenses, Permits and Fees 3,634,569 7% 2,640,787 7% -27% 1,536,652 5% -42% 1,803,956 5% 17% 1,980,150 6% 10% 2,153,990 6% 9%Fines and Costs 435,118 1% 520,589 1% 20% 527,847 2% 1% 522,808 2% -1% 612,588 2% 17% 692,062 2% 13%Interests and Rents 1,271,075 2% 699,574 2% -45% 337,535 1% -52% 237,520 1% -30% 225,874 1% -5% 247,209 1% 9%Grants and Gifts 1,649,705 3% 1,697,234 5% 3% 1,666,732 5% -2% 1,904,559 6% 14% 3,331,486 9% 75% 1,924,315 6% -42%Departmental Earnings 5,811,097 11% 6,428,503 18% 11% 6,387,897 21% -1% 6,140,196 18% -4% 6,605,232 19% 8% 6,773,547 19% 3%Refunds and Miscellaneous 2,879,637 6% 1,729,590 5% -40% 137,704 0% -92% 802,790 2% 483% 218,762 1% -73% 290,000 1% 33%Special Assessments 217,854 0% 190,511 1% -13% 62,393 0% -67% 280,462 1% 350% 220,096 1% -22% 216,658 1% -2%Debt Proceeds:

Bond Proceeds 14,899,099 29% 181,639 1% -99% 144,685 0% -20% 246,500 1% 70% - 0% -100% - 0% n/aInterfund Transfers 848,156 2% 1,533,861 4% 81% 1,355,378 4% -12% 1,053,778 3% -22% 566,203 2% -46% 310,824 1% -45%

TOTAL REVENUES 51,938,257$ 100% 36,304,631$ 100% -30% 30,414,571$ 100% -16% 33,568,741$ 100% 10% 35,586,391$ 100% 6% 34,791,308$ 100% -2%

EXPENDITURES:Salaries and Compensation:

Salaries and Wages 11,683,948 25% 10,592,911 27% -9% 10,469,255 31% -1% 9,505,910 30% -9% 9,788,760 26% 3% 10,055,443 29% 3%Longevity 466,640 1% 453,069 1% -3% 513,834 2% 13% 492,392 2% -4% 515,452 1% 5% 490,585 1% -5%Sick Pay Bonus 17,990 0% 15,645 0% -13% 21,420 0% 37% 15,625 0% -27% 15,926 0% 2% 12,985 0% -18%Medical Expense Reimbursements - 0% - 0% n/a - 0% n/a - 0% n/a 8,800 0% n/a 11,200 0% 27%Overtime 252,186 1% 201,124 1% -20% 238,816 1% 19% 273,387 1% 14% 206,150 1% -25% 274,422 1% 33%

Payroll Liabilities and Benefits:Social Security / Medicare Taxes 892,484 2% 834,580 2% -6% 831,119 2% 0% 758,800 2% -9% 767,414 2% 1% 766,957 2% 0%Workers' Compensation Premiums 372,020 1% 399,633 1% 7% 390,100 1% -2% 371,894 1% -5% 375,000 1% 1% 333,491 1% -11%Unemployment 1,270 0% 6,076 0% 378% 91,796 0% 1411% 51,060 0% -44% 55,000 0% 8% 55,000 0% 0%Pension 1,656,426 4% 1,362,000 3% -18% 1,415,500 4% 4% 1,275,746 4% -10% 2,071,949 6% 62% 2,145,688 6% 4%Health Care 3,480,000 8% 3,757,072 9% 8% 4,057,904 12% 8% 3,945,553 13% -3% 4,436,263 12% 12% 4,576,727 13% 3%Term / Life and Disability Insurance 339,492 1% 281,474 1% -17% 158,436 0% -44% 177,690 1% 12% 265,995 1% 50% 257,460 1% -3%

Employee Development and Training 75,315 0% 71,699 0% -5% 24,610 0% -66% 18,722 0% -24% 69,975 0% 274% 51,025 0% -27%Supplies & Materials:

Office supplies and postage 78,161 0% 80,965 0% 4% 66,958 0% -17% 57,840 0% -14% 71,822 0% 24% 77,610 0% 8%Operating supplies 521,501 1% 503,349 1% -3% 482,408 1% -4% 335,192 1% -31% 681,115 2% 103% 534,065 2% -22%

Contractual Services:General (Uniforms, Rentals, Disposal, etc) 664,247 1% 820,371 2% 24% 905,258 3% 10% 918,034 3% 1% 1,154,443 3% 26% 1,028,264 3% -11%Legal / Professional (Legal, Engineering, Accounting, etc) 366,799 1% 229,207 1% -38% 1,083,879 3% 373% 688,363 2% -36% 715,970 2% 4% 962,250 3% 34%Insurance (General liability, EE pract, fleet, umbrella) 386,269 1% 351,342 1% -9% 318,202 1% -9% 274,409 1% -14% 305,782 1% 11% 283,782 1% -7%Maintenance and Repairs (Buildings and fixtures) 444,151 1% 313,692 1% -29% 333,713 1% 6% 239,587 1% -28% 369,150 1% 54% 338,550 1% -8%Utilities (communications, utilities, street lighting, signals) 3,611,595 8% 3,791,402 10% 5% 3,565,876 10% -6% 3,485,346 11% -2% 3,934,729 10% 13% 3,894,790 11% -1%

Fleet Expenditures:Gas, Oil and other lubricants 318,673 1% 382,261 1% 20% 258,336 1% -32% 279,804 1% 8% 319,880 1% 14% 332,780 1% 4%Tires, Batteries and Accessories 48,934 0% 48,234 0% -1% 59,310 0% 23% 50,063 0% -16% 63,709 0% 27% 64,350 0% 1%Repair and Maintenance 123,328 0% 132,601 0% 8% 193,002 1% 46% 148,215 0% -23% 182,301 0% 23% 190,900 1% 5%

Community Organization Contributions:Fire Companies 273,597 1% 302,973 1% 11% 302,951 1% 0% 303,225 1% 0% 1,128,432 3% 272% 938,830 3% -17%Radnor Memorial Library 791,893 2% 815,650 2% 3% 815,650 2% 0% 815,650 3% 0% 759,505 2% -7% 840,650 2% 11%Other Organizations / Events 236,868 1% 247,604 1% 5% 265,162 1% 7% 284,977 1% 7% 285,329 1% 0% 238,975 1% -16%

Capital Outlay 11,011,444 24% 5,925,369 15% -46% 1,240,887 4% -79% 874,898 3% -29% 3,941,098 11% 350% 1,203,014 3% -69%Debt Service:

Principal 4,697,200 10% 3,565,000 9% -24% 2,435,993 7% -32% 2,309,028 7% -5% 2,405,070 6% 4% 2,455,000 7% 2%Interest 1,981,258 4% 2,552,640 6% 29% 2,160,000 6% -15% 2,200,000 7% 2% 2,036,039 5% -7% 1,984,101 6% -3%Debt Service Bank Charges 4,400 0% 5,341 0% 21% 2,900 0% -46% 2,819 0% -3% 5,000 0% 77% 5,000 0% 0%

Miscellaneous 119,601 0% 31,302 0% -74% 11,884 0% -62% 18,603 0% 57% 3,000 0% -84% 3,000 0% 0%Transfers Out (to other funds) 922,348 2% 1,613,861 4% 75% 1,355,378 4% -16% 1,053,778 3% -22% 566,203 2% -46% 310,824 1% -45%

TOTAL EXPENDITURES 45,840,038$ 100% 39,688,447$ 100% -13% 34,070,535$ 100% -14% 31,226,610$ 100% -8% 37,505,260$ 100% 20% 34,717,717$ 100% -7%

137 of 168

138 of 168

Radnor Township, PA2011 Millage Calculation

As Proposed in the 2012 Budget

2012 Total Assessment 3,124,938,680$ Running Annual Collection Rate 98.15%Percentage of Discounted Pmts. 92.00%

General Government

Funding Total % Δ

2011 Millage 3.6411 3.6411 Proposed Increase 0.1227 0.1227 3.4%2012 Millage 3.7638 3.7638 % Δ 3.4%

Gross Real Estate Billing Amount 11,761,660$ 11,761,660$ Less: 2% Mandated State Discount (216,415) (216,415) Net Real Estate Billing Amount 11,545,245$ 11,545,245$

Less: Delinquency Estimate (213,587) (213,587) Add: Prior Year Delinquent Estimate 205,259 205,259 Add: Current Year Penalty Estimate 23,439 23,439 Add: Interim Estimates 57,768 57,768

2011 Available Revenue Estimate 11,618,124$ 11,618,124$

Percentage of Gross RE Tax Billing 98.8% 98.8%

Revenue Generation 1,286,609.74$ 1,286,609.74$ Average Cost ($313,000 AV / Annual) 38.41$ 38.41$

Footnotes:

4. The 2011 Total Assessment is as certified by the Delaware County Board of Assessment Appeals (letter dated November 15, 2010)

3. The current year penalty and interim estimates are based on a three year average as a percentage of RE Taxes billed

2. The delinquency estimate is based on historical billing versus collected revenue totals

1. The 2% state mandated discount: Based on historical averages, the amount of discount taken advantage of by taxpayers is 1.8%

139 of 168

Radnor Township, PATownship Assessed Valuation and Rates of Real Estate Taxation

For the Years Ending 2000 - 2012 (Township Manager Recommendation)

Taxable Assessment Annual

% Δ

Running 5 Year CAGR

% RateAnnual

% Δ

Running 5 Year CAGR

%

Total Billed-Annually Feb 1

Annual % Δ

Actual RE Tax Revenue

Collection %

Annual % Δ

2000 2,887,398,171$ n/a n/a 2.5500 n/a n/a 7,362,865.34$ 6.02%2001 1 2,942,519,962$ 1.91% n/a 2.5500 0.00% n/a 7,503,425.90$ 1.91% 7,311,618 97.44%2002 2 2,977,311,202$ 1.18% n/a 2.3500 -7.84% n/a 6,996,681.32$ -6.75% 6,776,773 96.86% -7.32%2003 3 3,006,338,933$ 0.97% n/a 2.3500 0.00% n/a 7,064,896.49$ 0.97% 6,856,163 97.05% 1.17%2004 4 3,018,189,036$ 0.39% n/a 2.5600 8.94% n/a 7,726,563.93$ 9.37% 7,536,704 97.54% 9.93%2005 5 3,039,085,835$ 0.69% 1.03% 2.7900 8.98% 1.82% 8,479,049.48$ 9.74% 8,237,377 97.15% 9.30%2006 6 3,063,897,254$ 0.82% 0.81% 3.0100 7.89% 3.37% 9,222,330.73$ 8.77% 8,926,436 96.79% 8.37%2007 7 3,084,742,872$ 0.68% 0.71% 3.0100 0.00% 5.08% 9,285,076.04$ 0.68% 8,956,987 96.47% 0.34%2008 8 3,099,811,360$ 0.49% 0.61% 3.0100 0.00% 5.08% 9,330,432.19$ 0.49% 9,079,430 97.31% 1.37%2009 9 3,131,318,978$ 1.02% 0.74% 3.0100 0.00% 3.29% 9,425,270.12$ 1.02% 9,095,845 96.50% 0.18%2010 10 3,131,330,605$ 0.00% 0.60% 3.3411 11.00% 3.67% 10,462,088.68$ 11.00% 10,181,203 97.32% 11.93%2011 11 3,124,938,680$ -0.20% 0.40% 3.6411 8.98% 3.88% 11,378,214.00$ 8.76% 11,257,667 96.90% 10.57%2012 12 3,124,938,680$ 0.00% 0.26% 3.7638 3.37% 4.57% 11,761,660.00$ 3.37% 11,618,124 98.78% 3.20%

Year

Millage Information Taxable Assessment Information Billing Information Collection Information

140 of 168

0

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

4,500

$35,320 $282,524 $529,728 $776,932$1,024,136 $1,271,340 $1,518,544 $1,765,748 $2,012,952 $2,260,156 $2,507,360 $2,754,564 $3,001,768 $3,248,971

Freq

uenc

y

Histogram

141 of 168

Radnor Township, PA2011 Real Estate Tax Book Analysis

As Provided by Delaware County, Board of Assessor's Office

Number of Parcels Total Assessment

Total Billed @ Face Amount (due 5/31)

Total @ Discounted Amount (due 3/31)

Residential Porperties - Class 01 7,689 2,404,008,488$ 8,753,235$ 8,578,171$ Commercial Properties - Class 02 362 675,657,684$ 2,460,137$ 2,410,934$ Exempt Properties - Class 03 173 444,409,458$ -$ -$ Ground 644 45,272,508$ 164,842$ 161,545$ PURTA 6 3,736,880$ -$ -$

Totals 8,874 3,573,085,018$ 11,378,214$ 11,150,650$

Total Taxable Assessement 3,124,938,680$ 11,378,214$ 11,150,650$ Total Number of Taxable Parcels 8,695 Exempted Classifications include "Exempt" and "PURTA"

142 of 168

TOWNSHIP OF RADNOR, PENNSYLVANIAAct 511 - Business Related Tax Collections

2001 2002 Δ 2003 Δ 2004 Δ 2005 Δ 2006 Δ 2007 Δ 2008 Δ 2009 Δ 2010 1 Δ

2011 (Budgeted) Δ

2012 (Budgeted) Δ

Business PrivilegeBudget 1,500,000 1,540,000 1,800,000 2,000,000 2,615,000 2,900,000 3,175,000 3,900,000 4,090,000 3,850,000 5,725,000 5,810,875 Audit Budget - - - - - - - - 375,000 557,000 350,000 350,000 Total Budget 1,500,000$ 1,540,000$ 1,800,000$ 2,000,000$ 2,615,000$ 2,900,000$ 3,175,000$ 3,900,000$ 4,465,000$ 4,407,000$ 6,075,000$ 6,160,875$

Actual Tax Collections 3,913,164 2,446,303 -37% 2,693,745 10% 2,830,388 5% 3,142,744 11% 5,706,108 82% 4,515,327 -21% 5,822,902 29% 3,617,786 -38% 5,279,849 46% 5,561,463 5% 5,810,875 4%

Actual Audit Collections 1,020,345 326,739 -68% 168,047 -49% 190,928 14% 182,847 -4% 1,424,848 679% 336,520 -76% 650,511 93% 1,314,026 102% 600,861 -54% 298,551 -50% 350,000 17%

Total Collections 4,933,509$ 2,773,042$ -44% 2,861,792$ 3% 3,021,316$ 6% 3,325,591$ 10% 7,130,956$ 114% 4,851,847$ -32% 6,473,413$ 33% 4,931,812$ -24% 5,880,710$ 19% 5,860,014$ 0% 6,160,875$ 5%

Variance from Budget 3,433,509$ 1,233,042$ 1,061,792$ 1,021,316$ 710,591$ 4,230,956$ 1,676,847$ 2,573,413$ 466,812$ 1,473,710$ (214,986)$ -$

2001 2002 Δ 2003 Δ 2004 Δ 2005 Δ 2006 Δ 2007 Δ 2008 Δ 2009 Δ 2010 1 Δ

2011 (Budgeted) Δ

2012 (Budgeted) Δ

Mercantile TaxBudget 900,000 900,000 910,000 925,000 1,200,000 1,200,000 1,275,000 1,275,000 1,280,000 1,150,000 1,300,000 1,274,000 Audit Budget - - - - - - - - 20,000 21,545 25,000 25,000 Total Budget 900,000$ 900,000$ 910,000$ 925,000$ 1,200,000$ 1,200,000$ 1,275,000$ 1,275,000$ 1,300,000$ 1,171,545$ 1,325,000$ 1,299,000$

Actual Tax Collections 960,047 986,655 3% 1,029,652 4% 1,223,867 19% 1,172,771 -4% 1,249,324 7% 1,346,929 8% 1,318,003 -2% 1,051,935 -20% 1,263,418 20% 1,245,399 -1% 1,274,000 2%

Actual Audit Collections - - n/a 20,471 n/a 112,839 451% 43,001 -62% 4,176 -90% 12,201 192% 28,926 137% 35,242 22% 370,314 951% 10,384 -97% 25,000 141%

Total Collections 960,047$ 986,655$ 3% 1,050,123$ 6% 1,336,706$ 27% 1,215,772$ -9% 1,253,500$ 3% 1,359,130$ 8% 1,346,929$ -1% 1,087,177$ -19% 1,633,732$ 50% 1,255,783$ -23% 1,299,000$ 3%

Variance from Budget 60,047$ 86,655$ 140,123$ 411,706$ 15,772$ 53,500$ 84,130$ 71,929$ (212,823)$ 462,187$ (69,217)$ -$

2001 2002 Δ 2003 Δ 2004 Δ 2005 2 Δ 2006 Δ 2007 Δ 2008 3 Δ 2009 Δ 2010 1 Δ

2011 (Budgeted) Δ

2012 (Budgeted) Δ

Local Services TaxBudget 240,000 240,000 240,000 230,000 1,130,000 1,000,000 1,200,000 1,040,000 1,000,000 1,000,000 1,000,000 903,846 Audit Budget - - - - - - - - - - - - Total Budget 240,000$ 240,000$ 240,000$ 230,000$ 1,130,000$ 1,000,000$ 1,200,000$ 1,040,000$ 1,000,000$ 1,000,000$ 1,000,000$ 903,846$

Actual Tax Collections 250,608 240,535 -4% 248,251 3% 231,336 -7% 1,114,454 382% 1,235,279 11% 1,220,473 -1% 975,593 -20% 992,835 2% 957,662 -4% 942,717 -2% 903,846 -4%

Actual Audit Collections 893 686 -23% 542 -21% 2,725 403% 1,667 -39% 69,024 4041% 3,554 -95% 5,949 67% 6,000 1% 6,258 4% - -100% - #####

Total Collections 251,501$ 241,221$ -4% 248,793$ 3% 234,061$ -6% 1,116,121$ 377% 1,304,303$ 17% 1,224,027$ -6% 981,542$ -20% 998,835$ 2% 963,920$ -3% 942,717$ -2% 903,846$ -4%

Variance from Budget 11,501$ 1,221$ 8,793$ 4,061$ (13,879)$ 304,303$ 24,027$ (58,458)$ (1,165)$ (36,080)$ (57,283)$ -$

Footnotes:1. The 2010 BPT revenue includes collection of a one-time payment of $1,016,0002. EMST replaced OPT in 2005 with a new rate of $52 paid in full with an income threshold of $2,5003. EMST changed again to LST with the same rate of $52 paid over four quarters with an increased income threshold of $12,0004. 2012 LST Allocation: 52.00$ Total

47.00 90.3846%5.00 9.6154% - School District Portion

- Township Portion

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Act 511 - Business Related Tax Revenue HistoryBPTMercantileLST

143 of 168

Radnor Township, PASchedule of Employee Payroll and Related Liabilities and Benefit Expenses


Administrative Hours 1,820 Non-Administrative Hours 2,080

Wages:Full-Time -$ -$ 182,000$ 65,000$ 80,000$ 327,000$ 26,000$ 26,000$ Part-Time 14,700 2,100 - - - 16,800 - - Overtime - - - - - - - -

Total Wages 14,700$ 2,100$ 182,000$ 65,000$ 80,000$ 343,800$ 26,000$ 26,000$

Payroll LiabilitiesSocial Security 911 130 6,622 4,030 4,960 16,653 1,612 1,612 Meditax 213 30 2,639 943 1,160 4,985 377 377 Workers' Compensation - - 1,140 407 501 2,049 1,073 1,073

Total Payroll Liabilities 1,125$ 161$ 10,401$ 5,380$ 6,621$ 23,687$ 3,062$ 3,062$

Retirement / Pension:Pension n/a n/a 41,737 14,906 18,346 74,990 n/a -

Total Retirement / Pension -$ -$ 41,737$ 14,906$ 18,346$ 74,990$ -$ -$

Insurance:Medical Premiums n/a n/a 28,891 28,891 28,891 86,674 n/a - Term Life Premiums n/a n/a 212 117 117 446 n/a - Whole Life Premiums n/a n/a n/a n/a n/a - n/a - Long-Term Disability Premiums n/a n/a 1,372 490 603 2,466 n/a - AD&D Insurance Premiums n/a n/a 17 17 17 52 n/a -

Total Insurances -$ -$ 30,493$ 29,515$ 29,628$ 89,637$ -$ -$

Other Wage & Benefits:Longevity n/a n/a n/a n/a n/a - n/a - Night Differential n/a n/a n/a n/a n/a - n/a - Court Time n/a n/a n/a n/a n/a - n/a - On Call Bonus n/a n/a n/a n/a n/a - n/a - Acting Corporal Pay - Day n/a n/a n/a n/a n/a - n/a - Acting Corporal Pay - Night n/a n/a n/a n/a n/a - n/a - Holiday Pay - Day n/a n/a n/a n/a n/a - n/a - Holiday Pay - Night n/a n/a n/a n/a n/a - n/a - Clothing Allowance n/a n/a n/a n/a n/a - n/a - Education Bonus n/a n/a n/a n/a n/a - n/a - Acting Lieutenant Pay n/a n/a n/a n/a n/a - n/a - Medical Expense Reimb. Pay n/a n/a n/a n/a n/a - n/a - Medical Opt-Out Sharing Plan n/a n/a - - - - n/a - Sick Pay Bonus n/a n/a n/a n/a n/a - n/a - CDL Bonus n/a n/a n/a n/a n/a - n/a -

Total Other Wage & Benefits -$ -$ -$ -$ -$ -$ -$ -$

15,825$ 2,261$ 264,631$ 114,801$ 134,596$ 532,114$ 29,062$ 29,062$

Full-Time Positions: n/a n/a 1.00 1.00 1.00 3.00 n/a n/aPart-Time FTE's (based on 1,820 hrs) n/a n/a - - - - n/a n/aTotal Available Hours n/a n/a 1,820.00 1,820.00 1,820.00 5,460.00 n/a n/a

Township Manager Department Total

Administration

Board of Commissioners Executive Assistant

Econ. Dev. Manager

Zoning Hearing Board

Treasurer

Treasurer Department Total

144 of 168




Wages:Full-TimePart-TimeOvertime

Total Wages

Payroll LiabilitiesSocial SecurityMeditaxWorkers' Compensation

Total Payroll Liabilities

Retirement / Pension:Pension

Total Retirement / Pension

Insurance:Medical PremiumsTerm Life PremiumsWhole Life PremiumsLong-Term Disability PremiumsAD&D Insurance Premiums

Total Insurances

Other Wage & Benefits:LongevityNight DifferentialCourt TimeOn Call BonusActing Corporal Pay - DayActing Corporal Pay - NightHoliday Pay - DayHoliday Pay - NightClothing AllowanceEducation BonusActing Lieutenant PayMedical Expense Reimb. PayMedical Opt-Out Sharing PlanSick Pay BonusCDL Bonus

Total Other Wage & Benefits

Full-Time Positions:Part-Time FTE's (based on 1,820 hrs)Total Available Hours

80% 66%

104,648$ 99,000$ 61,800$ 44,116$ 40,000$ 75,484$ -$ 425,049$ - - - - - - 30,900 30,900 - - - - - - - -

104,648$ 99,000$ 61,800$ 44,116$ 40,000$ 75,484$ 30,900$ 455,949$

5,297 6,138 3,879 2,822 2,480 4,858 1,916 27,390 1,517 1,435 907 660 580 1,136 448 6,684

656 620 387 276 251 473 194 2,857 7,470$ 8,194$ 5,173$ 3,759$ 3,311$ 6,467$ 2,557$ 36,931$

23,999 22,703 14,172 10,117 9,173 17,311 - 97,475 23,999$ 22,703$ 14,172$ 10,117$ 9,173$ 17,311$ -$ 97,475$

23,113 29,139 28,891 16,522 10,227 15,986 - 123,878 93 117 117 77 117 117 - 638 n/a n/a n/a n/a n/a 91 n/a 91

789 746 470 343 302 588 - 3,238 14 17 17 11 17 17 - 94

24,009$ 30,019$ 29,496$ 16,953$ 10,662$ 16,799$ -$ 127,939$

n/a n/a 588 1,312 n/a 2,513 n/a 4,412 n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a - n/a n/a - 66 n/a 100 n/a 166 - - - - - - n/a - n/a n/a 175 92 n/a 350 n/a 617 n/a n/a n/a n/a n/a n/a n/a -

-$ -$ 763$ 1,470$ -$ 2,963$ -$ 5,195$

160,126$ 159,917$ 111,404$ 76,416$ 63,146$ 119,023$ 33,457$ 723,488$

0.80 1.00 1.00 0.66 1.00 1.00 - 5.46 - - - - - - 0.70 0.70

1,456.00 1,820.00 1,820.00 1,201.20 1,820.00 1,820.00 1,274.00 11,211.20

Revenue Coordinator

Finance

Finance Director

HR & Financial Coordinator

Expenditure Coordinator

Part-Time Cash Mgmt Coord. Department Total

Asst. Finance Director

Purchasing & Contracts Coord.

145 of 168





Total Wages






Total Insurances




20%

55,578$ 54,237$ -$ 109,815$ 23,690$ 74,140$ 55,583$ 153,413$ - - 10,300 10,300 - - - - - - - - - - 2,400 2,400

55,578$ 54,237$ 10,300$ 120,115$ 23,690$ 74,140$ 57,983$ 155,813$

3,569 3,363 639 7,571 1,324 4,819 3,582 9,725 835 786 150 1,771 344 1,127 838 2,308 348 340 65 753 978 3,309 348 4,636

4,752$ 4,489$ 854$ 10,095$ 2,646$ 9,255$ 4,768$ 16,669$

12,746 12,438 - 25,183 5,433 17,002 12,747 35,182 12,746$ 12,438$ -$ 25,183$ 5,433$ 17,002$ 12,747$ 35,182$

15,986 10,095 - 26,082 5,828 29,139 15,986 50,953 117 117 - 234 23 117 42 183 n/a n/a n/a - n/a n/a 970 970

431 409 - 840 179 585 435 1,199 17 17 - 34 3 17 17 38

16,552$ 10,638$ -$ 27,190$ 6,033$ 29,858$ 17,451$ 53,342$

1,638 - n/a 1,638 n/a 3,475 2,163 5,638 n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a - n/a n/a n/a -

100 - n/a 100 n/a 100 100 200 - - n/a - - - - - 350 - n/a 350 n/a 105 35 140 n/a n/a n/a - n/a n/a n/a -

2,088$ -$ -$ 2,088$ -$ 3,680$ 2,298$ 5,978$

91,715$ 81,802$ 11,154$ 184,670$ 37,802$ 133,935$ 95,246$ 266,983$

1.00 1.00 - 2.00 0.20 1.00 1.00 8.00 - - 0.20 0.20 - - - 1.39

1,820.00 1,820.00 364.00 4,004.00 364.00 1,820.00 1,820.00 17,093.33

Department TotalIT Coordinator

Part-Time

Information Technology

Web, Comm, Info. Coord.

IT Coordinator Full-Time

Administrative Assistant Department Total

Engineering

Public Works Director

Engineering Inspector

146 of 168





Total Wages






Total Insurances




Yes

84,000$ 73,911$ 181,295$ 45,000$ 96,474$ -$ 480,679$ - - - - - 38,000 38,000 - - 12,000 3,000 1,000 - 16,000

84,000$ 73,911$ 193,295$ 48,000$ 97,474$ 38,000$ 534,679$

5,208 4,684 11,422 2,790 6,286 2,356 32,746 1,218 1,095 2,671 653 1,470 551 7,658

526 3,299 8,092 2,009 605 1,696 16,226 6,952$ 9,078$ 22,185$ 5,451$ 8,361$ 4,603$ 56,631$

19,263 16,950 41,576 10,320 22,124 n/a 110,232 19,263$ 16,950$ 41,576$ 10,320$ 22,124$ -$ 110,232$

28,891 15,986 61,111 29,139 33,083 n/a 168,210 117 117 127 42 85 n/a 489 n/a 531 3,816 1,000 1,190 n/a 6,537

633 568 1,389 339 763 n/a 3,693 17 17 52 17 34 n/a 138

29,659$ 17,220$ 66,495$ 30,538$ 35,155$ -$ 179,066$

n/a 1,463 2,925 - 4,675 n/a 9,063 n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a 100 300 100 200 n/a 700 - - - - - n/a - n/a 175 - - 245 n/a 420 n/a n/a n/a n/a n/a n/a -

-$ 1,738$ 3,225$ 100$ 5,120$ -$ 10,183$

139,874$ 118,896$ 326,776$ 94,409$ 168,234$ 42,603$ 890,791$

1.00 1.00 3.00 1.00 2.00 - 8.00 - - - - - 1.39 1.39

1,820.00 1,820.00 5,460.00 1,820.00 3,640.00 2,533.33 17,093.33

Code OfficialsAdministrative

Assistants

Community Development

Part-Time Code Enforcement

Comm. Dev. Director Health Officer Department Total

Rental Housing Inspector

147 of 168





Total Wages






Total Insurances




154,500$ 112,655$ 563,264$ 344,218$ 246,428$ 2,003,790$ 154,106$ 42,940$ 55,583$ -$ -$ 3,677,484$ - - - - - - - - - 18,252 80,966 99,218 - - 1,500 5,000 5,000 28,500 - - - - - 40,000

154,500$ 112,655$ 564,764$ 349,218$ 251,428$ 2,032,290$ 154,106$ 42,940$ 55,583$ 18,252$ 80,966$ 3,816,702$

6,622 6,622 37,090 22,582 17,471 134,917 10,077 2,712 3,556 1,132 5,020 247,800 2,240 1,648 8,675 5,282 4,086 31,554 2,357 635 832 265 1,175 58,749 6,379 4,651 23,257 14,213 10,175 82,733 966 1,917 2,481 754 3,343 150,869

15,241$ 12,920$ 69,022$ 42,077$ 31,732$ 249,204$ 13,400$ 5,264$ 6,869$ 2,151$ 9,538$ 457,418$

38,581 28,132 140,655 85,956 61,537 500,374 35,341 9,848 12,747 n/a n/a 913,170 38,581$ 28,132$ 140,655$ 85,956$ 61,537$ 500,374$ 35,341$ 9,848$ 12,747$ -$ -$ 913,170$

15,986 24,315 145,754 103,876 72,877 660,779 49,345 10,096 15,987 n/a n/a 1,099,015 106 106 638 425 319 2,762 128 43 43 n/a n/a 4,570 n/a 251 1,858 1,297 787 8,717 2,553 474 1,174 n/a n/a 17,111

1,165 998 4,798 2,911 2,114 16,264 1,226 329 433 n/a n/a 30,238 49 49 296 197 148 1,280 52 18 18 n/a n/a 2,107

17,307$ 25,720$ 153,344$ 108,706$ 76,245$ 689,802$ 53,304$ 10,960$ 17,655$ -$ -$ 1,153,042$

n/a 19,674 73,055 41,795 33,859 153,235 8,413 588 1,725 n/a n/a 332,344 n/a 197 20,283 12,887 7,176 89,247 n/a n/a n/a n/a n/a 129,790 n/a - 329 - - 3,461 n/a n/a n/a n/a n/a 3,790 n/a - - - 18,628 18,775 n/a n/a n/a n/a n/a 37,403 n/a - - - 293 2,461 n/a n/a n/a n/a n/a 2,754 n/a - - - 77 3,472 n/a n/a n/a n/a n/a 3,549 n/a 421 5,348 1,579 2,087 22,870 n/a n/a n/a n/a n/a 32,305 n/a - 325 135 73 1,354 n/a n/a n/a n/a n/a 1,887 n/a - 575 - 1,725 - n/a n/a n/a n/a n/a 2,300 n/a 250 625 - 125 250 n/a n/a n/a n/a n/a 1,250 n/a - 5,373 - - - n/a n/a n/a n/a n/a 5,373 n/a 100 600 400 300 1,900 300 100 100 n/a n/a 3,800 - - - - - - - - - n/a n/a - n/a n/a n/a n/a n/a n/a - 210 35 n/a n/a 245 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a -

-$ 20,642$ 106,513$ 56,796$ 64,343$ 297,025$ 8,713$ 898$ 1,860$ -$ -$ 556,790$

225,628$ 200,068$ 1,034,298$ 642,753$ 485,285$ 3,768,695$ 264,864$ 69,910$ 94,714$ 20,403$ 90,504$ 6,897,122$

1.00 1.00 6.00 4.00 3.00 26.00 3.00 1.00 1.00 - 46.00 - - - - - - - - - 3.17 3.17

2,080.00 2,080.00 12,480.00 8,320.00 6,240.00 54,080.00 6,240.00 2,080.00 2,080.00 6,590.64 102,270.64

Department TotalLieutenants Sergeants Corporals Detectives Patrol

Police Department

SuperintendentCode Enforcmt.

OfficerAdministrative

AssistantsMeter Enfmnt

OfficerParking Meter Enforcement Crossing Guards

148 of 168





Total Wages






Total Insurances




10% 10% 40%

11,845$ 9,499$ 32,401$ 56,283$ 110,028$ - - - - - - - - - -

11,845$ 9,499$ 32,401$ 56,283$ 110,028$

662 628 2,125 3,670 7,084 172 147 497 859 1,674 489 392 1,338 2,324 4,543

1,323$ 1,167$ 3,959$ 6,853$ 13,302$

2,716 2,178 7,430 12,907 25,232 2,716$ 2,178$ 7,430$ 12,907$ 25,232$

2,914 1,599 11,656 29,139 45,307 12 12 47 43 113 n/a n/a n/a 732 732 89 86 295 439 909 2 2 7 18 28

3,017$ 1,698$ 12,004$ 30,371$ 47,090$

n/a 488 1,810 1,900 4,198 n/a n/a n/a n/a - n/a n/a n/a n/a - n/a n/a n/a n/a - n/a n/a n/a n/a - n/a n/a n/a n/a - n/a n/a n/a n/a - n/a n/a n/a n/a - n/a n/a n/a n/a - n/a n/a n/a n/a - n/a n/a n/a n/a - n/a 10 40 100 150 - - - - - n/a 35 56 - 91 n/a 100 - 1,000 1,100

-$ 633$ 1,906$ 3,000$ 5,539$

18,901$ 15,175$ 57,700$ 109,414$ 201,190$

0.10 0.10 - 1.00 1.00 - - - - -

182.00 208.00 - 2,080.00 2,080.00

Department TotalCustodian / Skilled

Laborer

Building & Grounds


Superintendent - Operations

Superintendent - Administration

149 of 168





Total Wages






Total Insurances




10% 40% 30% 30%

11,845$ 23,142$ 28,498$ 22,091$ 346,741$ 888,723$ 1,321,040$ - - - - . - - - - - - 2,500 2,500 5,000

11,845$ 23,142$ 28,498$ 22,091$ 349,241$ 891,223$ 1,326,040$

662 1,476 1,883 1,457 22,578 57,923 85,979 172 345 440 341 5,281 13,547 20,126 489 145 1,177 912 14,317 36,694 53,734

1,323$ 1,967$ 3,500$ 2,710$ 42,176$ 108,164$ 159,839$

2,716 5,307 6,535 5,066 79,517 203,808 302,950 2,716$ 5,307$ 6,535$ 5,066$ 79,517$ 203,808$ 302,950$

2,914 11,656 4,796 8,742 123,725 344,952 496,783 12 17 35 35 255 680 1,033 n/a - n/a n/a 4,769 13,278 18,047 89 179 258 200 2,694 6,966 10,387 2 7 5 5 103 276 398

3,017$ 11,858$ 5,094$ 8,982$ 131,547$ 366,151$ 526,649$

n/a 585 1,463 1,095 10,613 35,150 48,905 n/a n/a n/a n/a 39,000 39,000 78,000 n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a - n/a 40 30 30 600 1,600 2,300 - - - - - - - n/a 84 105 11 805 3,360 4,365 n/a n/a 300 300 6,000 7,000 13,600

-$ 709$ 1,898$ 1,436$ 57,018$ 86,110$ 147,170$

18,901$ 42,983$ 45,524$ 40,284$ 659,499$ 1,655,456$ 2,462,647$

0.10 0.40 0.30 0.30 6.00 16.00 22.30 - - - - - - -

182.00 728.00 624.00 624.00 12,480.00 33,280.00 46,384.00

Department TotalSupervisor: Solid Waste & Highway Driver II Collector

Public Works : Solid Waste



Administrative Assistant

150 of 168





Total Wages






Total Insurances




25% 20% 40% 10% 70%

29,612$ 11,571$ 37,997$ 8,100$ 51,546$ 121,246$ 58,542$ 171,119$ 333,746$ 66,248$ 889,728$ - - - - - - - - - - - - - - - - 23,724 11,862 32,950 75,486 - 144,022

29,612$ 11,571$ 37,997$ 8,100$ 51,546$ 144,970$ 70,404$ 204,069$ 409,232$ 66,248$ 1,033,750$

1,655 738 2,510 531 3,399 9,618 4,675 13,298 26,651 4,323 67,399 429 173 587 124 795 2,250 1,094 3,111 6,233 1,012 15,808

1,223 73 1,569 334 2,128 5,006 2,418 7,066 13,780 2,736 36,333 3,307$ 983$ 4,666$ 990$ 6,322$ 16,874$ 8,187$ 23,475$ 46,664$ 8,071$ 119,540$

6,791 2,654 8,714 1,858 11,821 27,805 13,425 39,242 76,537 15,193 204,039 6,791$ 2,654$ 8,714$ 1,858$ 11,821$ 27,805$ 13,425$ 39,242$ 76,537$ 15,193$ 204,039$

7,285 5,828 6,395 2,914 20,397 26,213 29,139 68,505 155,398 29,139 351,212 29 8 47 12 82 85 43 128 255 43 732 n/a - n/a n/a n/a 1,666 773 2,667 3,859 1,149 10,114

223 89 344 74 466 974 469 1,344 2,631 516 7,131 4 3 7 2 12 35 18 52 104 18 255

7,542$ 5,929$ 6,792$ 3,001$ 20,957$ 28,973$ 30,442$ 72,696$ 162,247$ 30,865$ 369,444$

n/a 293 1,950 453 2,555 7,913 3,650 7,100 15,163 2,163 41,239 n/a n/a n/a n/a n/a 15,000 5,000 20,000 30,000 - 70,000 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a 20 40 10 70 200 100 300 600 100 1,440 - - - - - - - - - - - n/a 42 140 14 25 245 350 315 455 315 1,901 n/a n/a 400 - 700 2,000 1,000 3,000 5,000 1,000 13,100

-$ 355$ 2,530$ 477$ 3,350$ 25,358$ 10,100$ 30,715$ 51,218$ 3,578$ 127,680$

47,252$ 21,491$ 60,699$ 14,425$ 93,997$ 243,980$ 132,558$ 370,197$ 745,898$ 123,955$ 1,854,453$

0.25 0.20 0.40 0.10 0.70 2.00 1.00 3.00 6.00 1.00 11.00 - - - - - - - - - - -

455.00 364.00 832.00 208.00 1,456.00 4,160.00 2,080.00 6,240.00 12,480.00 2,080.00 22,880.00

Public Works Director Field Leaders

Heavy Equip. Operators Drivers

Public Works : General Services / Highway

Department TotalLaborers Electrician

Supervisor: Solid Waste & Highway




151 of 168





Total Wages






Total Insurances




81,001$ 117,449$ 198,450$ 89,610$ 65,000$ 57,853$ -$ 212,463$ -$ -$ - - - - - - 21,840 21,840 125,000 125,000 - 1,000 1,000 - - 1,000 - 1,000 - -

81,001$ 118,449$ 199,450$ 89,610$ 65,000$ 58,853$ 21,840$ 235,303$ 125,000$ 125,000$

5,196 7,621 12,817 5,667 4,030 3,786 1,355 14,838 7,750 7,750 1,215 1,783 2,998 1,325 943 885 317 3,470 1,813 1,813 3,344 4,850 8,194 562 407 363 902 2,233 5,161 5,161 9,756$ 14,254$ 24,010$ 7,554$ 5,380$ 5,034$ 2,574$ 20,542$ 14,724$ 14,724$

18,576 26,935 45,511 20,550 14,906 13,267 n/a 48,723 n/a - 18,576$ 26,935$ 45,511$ 20,550$ 14,906$ 13,267$ -$ 48,723$ -$ -$

10,227 39,235 49,462 21,353 10,227 - n/a 31,580 n/a - 117 85 202 117 117 42 n/a 276 n/a -

= 1,083 1,083 n/a n/a 500 n/a 500 n/a - 711 903 1,614 689 490 460 n/a 1,639 n/a - 17 35 52 17 17 17 n/a 52 n/a -

11,071$ 41,341$ 52,412$ 22,176$ 10,851$ 1,020$ -$ 34,047$ -$ -$

1,463 2,225 3,688 1,725 n/a 3,213 n/a 4,938 n/a - - - - n/a n/a n/a n/a - n/a - - - - n/a n/a n/a n/a - n/a - - - - n/a n/a n/a n/a - n/a - - - - n/a n/a n/a n/a - n/a - - - - n/a n/a n/a n/a - n/a - - - - n/a n/a n/a n/a - n/a - - - - n/a n/a n/a n/a - n/a - - - - n/a n/a n/a n/a - n/a - - - - n/a n/a n/a n/a - n/a - - - - n/a n/a n/a n/a - n/a - 100 200 300 100 n/a 100 n/a 200 n/a - - - - - - - n/a - n/a - 350 245 595 70 n/a - n/a 70 n/a -

1,000 2,000 3,000 n/a n/a n/a n/a - n/a - 2,913$ 4,670$ 7,583$ 1,895$ -$ 3,313$ -$ 5,208$ -$ -$

123,317$ 205,649$ 328,966$ 141,785$ 96,137$ 81,487$ 24,414$ 343,822$ 139,724$ 139,724$

1.00 2.00 3.00 1.00 1.00 1.00 - 3.00 - - - - - - - - 0.80 0.80 7.00 7.00

2,080.00 4,160.00 6,240.00 1,820.00 1,820.00 1,820.00 1,456.00 7,904.00 14,562.40 14,562.40

Programming Employees

Recreational Programming


Part-Time Employees

Department Total

Program Coordinator

Recreational Programming - Administration

Recreational Prog. Director

Mechanics

Department Total

Supervisor: Fleet Mechanic I

Department Total

152 of 168





Total Wages






Total Insurances




15% 20% 10% 40% 60%

17,767$ 11,571$ 9,499$ 32,401$ 44,183$ 60,623 57,415 56,283 554,103 - 843,845$ - - - - - - - - - - - - - - - - 250 250 250 4,250 - 5,000

17,767$ 11,571$ 9,499$ 32,401$ 44,183$ 60,873$ 57,665$ 56,533$ 558,353$ -$ 848,845$

993 738 628 2,125 2,916 3,950 3,763 3,703 35,819 - 54,634 258 173 147 497 682 924 880 867 8,377 - 12,804 734 73 392 1,338 1,824 2,503 2,371 2,324 22,878 - 34,436

1,984$ 983$ 1,167$ 3,959$ 5,422$ 7,377$ 7,014$ 6,894$ 67,074$ -$ 101,874$

4,075 2,654 2,178 7,430 10,132 13,903 13,167 12,907 127,071 n/a 193,517 4,075$ 2,654$ 2,178$ 7,430$ 10,132$ 13,903$ 13,167$ 12,907$ 127,071$ -$ 193,517$

4,371 5,828 1,599 11,656 17,483 15,987 29,139 10,227 175,496 n/a 271,785 18 8 12 47 70 43 43 43 425 n/a 709 n/a - n/a n/a n/a 685 856 990 7,247 n/a 9,778

134 89 86 295 398 472 450 442 4,272 n/a 6,639 3 3 2 7 10 18 18 18 173 n/a 252

4,525$ 5,929$ 1,698$ 12,004$ 17,962$ 17,205$ 30,506$ 11,720$ 187,613$ -$ 289,162$

n/a 293 488 1,810 2,033 1,900 2,163 2,338 12,438 n/a 23,462 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a 20 10 40 60 100 100 100 1,000 n/a 1,430 - - - - - - - - - n/a - n/a 42 35 56 210 175 105 105 2,170 n/a 2,898 n/a n/a 100 - 600 1,000 1,000 1,000 9,000 n/a 12,700

-$ 355$ 633$ 1,906$ 2,903$ 3,175$ 3,368$ 3,543$ 24,608$ -$ 40,490$

28,351$ 21,491$ 15,175$ 57,700$ 80,601$ 102,533$ 111,720$ 91,597$ 964,719$ -$ 1,473,888$

0.15 0.20 0.10 0.40 0.50 1.00 1.00 1.00 13.00 - 16.50 - - - - - - - - - - -

273.00 364.00 208.00 832.00 1,040.00 2,080.00 2,080.00 2,080.00 27,040.00 - 34,320.00

Public Works : Park Maintenance





Skilled Laborer

Supervisor: Parks & Sewers Field Leader

Light Equipment Laborer

Department Total

Part-Time / Seasonal

153 of 168





Total Wages






Total Insurances




20% 34% 20% 10% 10% 20% 40%

26,162$ 22,727$ 23,690$ 9,499$ 8,100$ 11,571$ 29,455$ 60,623$ 55,693$ 55,469$ 302,989$ - - - - - - - - - - - - - - - - - - 6,667 6,667 6,666 20,000

26,162$ 22,727$ 23,690$ 9,499$ 8,100$ 11,571$ 29,455$ 67,290$ 62,360$ 62,135$ 322,989$

1,324 1,454 1,324 628 531 738 1,944 4,390 4,198 4,036 20,567 379 340 344 147 124 173 455 1,027 982 944 4,914 164 142 978 392 334 73 1,216 2,503 2,300 2,291 10,394

1,868$ 1,936$ 2,646$ 1,167$ 990$ 983$ 3,614$ 7,920$ 7,480$ 7,271$ 35,875$

6,000 5,212 5,433 2,178 1,858 2,654 6,755 13,903 12,772 12,721 69,484 6,000$ 5,212$ 5,433$ 2,178$ 1,858$ 2,654$ 6,755$ 13,903$ 12,772$ 12,721$ 69,484$

5,778 8,511 5,828 1,599 2,914 5,828 11,656 29,139 29,139 10,227 110,618 23 40 23 12 12 8 47 43 43 43 294 n/a n/a n/a n/a n/a - n/a 924 801 516 2,241

197 176 179 86 74 89 265 474 451 431 2,423 3 6 3 2 2 3 7 18 18 18 81

6,002$ 8,733$ 6,033$ 1,698$ 3,001$ 5,929$ 11,975$ 30,598$ 30,452$ 11,235$ 115,657$

n/a 676 n/a 488 453 293 1,355 2,163 4,000 1,638 11,064 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - n/a 34 n/a 10 10 20 40 100 100 100 414 - - - - - - - - - - - n/a 48 n/a 35 14 42 140 350 350 315 1,294 n/a n/a n/a 100 - n/a 400 1,000 1,000 1,000 3,500

-$ 757$ -$ 633$ 477$ 355$ 1,935$ 3,613$ 5,450$ 3,053$ 16,272$

40,032$ 39,366$ 37,802$ 15,175$ 14,425$ 21,491$ 53,734$ 123,324$ 118,514$ 96,415$ 560,277$

0.20 0.34 0.20 0.10 0.10 0.20 0.50 1.00 1.00 1.00 4.64 - - - - - - - - - - -

364.00 618.80 364.00 208.00 208.00 364.00 1,040.00 2,080.00 2,080.00 2,080.00 9,651.20


Sanitary Sewer Fund


Finance Director

Revenue Coordinator Skilled Laborer Laborer

Department Total

Public Works Admin. Asst.


Supervisor: Parks & Sewers Field Leader

154 of 168





Total Wages






Total Insurances




Retirees

-$ 8,774,995$ 302,989$ 9,077,984$ - 342,058 - 342,058 - 214,422 20,000 234,422 -$ 9,331,475$ 322,989$ 9,654,464$

- 593,999 20,567 614,566 - 141,227 4,914 146,141 - 323,097 10,394 333,491 -$ 1,058,323$ 35,875$ 1,094,198$

- 2,076,203 69,484 2,145,688 -$ 2,076,203$ 69,484$ 2,145,688$

1,665,168 4,466,109 110,618 4,576,727 5,286 14,910 294 15,204

47,779 112,743 2,241 114,984 51,218 121,209 2,423 123,632

58 3,559 81 3,639 1,769,510$ 4,718,530$ 115,657$ 4,834,187$

- 479,521 11,064 490,585 - 277,790 - 277,790 - 3,790 - 3,790 - 37,403 - 37,403 - 2,754 - 2,754 - 3,549 - 3,549 - 32,305 - 32,305 - 1,887 - 1,887 - 2,300 - 2,300 - 1,250 - 1,250 - 5,373 - 5,373 - 10,786 414 11,200 - - - - - 11,691 1,294 12,985 - 43,500 3,500 47,000 -$ 913,900$ 16,272$ 930,172$

1,769,510$ 18,098,431$ 560,277$ 18,658,708$

133.90 14.65

148.55

GRAND TOTALS

General Fund TotalsSanitary Sewer

TotalsDepartment Total Department Total

155 of 168

Radnor Township, PAPhiladelphia Region Consumer Price Index Summary Information

Consumer Price Index - All Urban ConsumersSeries Id: CUURA102SA0 Not Seasonally AdjustedArea: Philadelphia-Wilmington-Atlantic City, PA-NJ-DE-MDItem: All itemsBase Period: 1982-84=100Link:

Feb Apr Jun Aug Oct Dec Annual %ΔAnnual 5 Yr.

CAGR HALF1 %Δ Half 1 CAGR HALF2 %ΔHalf 2 CAGR

1996 161.20 162.10 162.30 163.60 164.90 164.30 162.80 2.58% - 161.60 2.47% - 164.10 2.76% -

1997 165.80 166.00 166.10 166.80 167.70 166.40 166.50 2.27% - 165.90 2.66% - 167.10 1.83% -

1998 167.00 167.10 168.00 168.60 170.30 169.00 168.20 1.02% - 167.20 0.78% - 169.20 1.26% -

1999 168.60 171.10 172.10 173.10 174.40 172.90 171.90 2.20% - 170.30 1.85% - 173.40 2.48% -

2000 174.80 175.80 176.60 177.50 177.90 177.50 176.50 2.68% 2.15% 175.40 2.99% 2.15% 177.60 2.42% 2.15%

2001 179.00 181.20 182.50 182.80 182.90 179.90 181.30 2.72% 2.18% 180.50 2.91% 2.24% 182.10 2.53% 2.10%

2002 182.00 183.10 186.30 188.30 185.80 185.30 184.90 1.99% 2.12% 183.30 1.55% 2.01% 186.50 2.42% 2.22%

2003 186.60 187.20 189.70 191.10 190.30 189.00 188.80 2.11% 2.34% 187.50 2.29% 2.32% 190.20 1.98% 2.37%

2004 191.40 194.80 198.00 199.10 200.20 197.80 196.50 4.08% 2.71% 194.00 3.47% 2.64% 199.00 4.63% 2.79%

2005 200.10 203.30 204.80 206.60 207.50 204.90 204.20 3.92% 2.96% 202.10 4.18% 2.87% 206.30 3.67% 3.04%

2006 209.00 211.60 213.90 216.40 211.60 211.60 212.10 3.87% 3.19% 210.70 4.26% 3.14% 213.40 3.44% 3.22%

2007 213.15 215.27 217.26 218.69 218.93 219.03 216.74 2.19% 3.23% 214.75 1.92% 3.22% 218.73 2.50% 3.24%

2008 220.94 223.62 228.41 228.34 225.11 218.19 224.13 3.41% 3.49% 223.54 4.09% 3.58% 224.73 2.74% 3.39%

2009 220.26 221.69 223.81 226.04 224.79 224.80 223.29 -0.38% 2.59% 221.45 -0.93% 2.68% 225.13 0.18% 2.50%

2010 226.53 227.43 228.07 228.50 228.54 228.02 227.72 1.98% 2.20% 227.07 2.54% 2.36% 228.36 1.44% 2.05%

2011 230.88 233.14 234.46 236.20 236.24 235.70 234.44 2.95% 2.02% 232.29 2.30% 1.97% 236.04 3.37% 2.04%

1.92% 2.51% 2.80% 3.37% 3.37% 3.37%

Department of Labor - Philadelphia Area CPI

150.00

175.00

200.00

225.00

250.00

Annual CPI - All Urban ConsumersPhiladelphia Metro Area

0.00%

0.50%

1.00%

1.50%

2.00%

2.50%

3.00%

3.50%

4.00%

Five Year Compounded Annual Growth Rates

Half 1 CAGR

Half 2 CAGR

Annual 5 Yr. CAGR

156 of 168

RADNOR TOWNSHIP ACCO UNTING POLICY

TO: STAKEHOLDERS OF RADNOR TOWNSHIP

FROM: ROBERT A ZIENKOWSKI, TOWNSHIP MANAGER

SUBJECT: 2012 EXPENSE ALLOCATION POLICY

DATE: 11/11/2011

Purpose: This policy will provide the framework in which the Administration will allocate payroll and related expenses across various Township Departments and Funds. The allocations are based on the percentage of the estimated time spent by the various positions on the tasks assigned to the areas of responsibility.

Effective: January 1, 2012

Policy: On the effective date, the following payroll and related costs will be broken down into the departments and funds as outlined in the table below. Only those costs associated with payroll and related are subject to this policy. Direct materials, supplies, contracted services and/or other non-payroll expenses should be allocated on a case-by-case basis based upon their direct use by the source department. Any questions on this policy should be directed to the Finance Director

General Fund Sewer Fund

Total

Finance Dept.

Public Works

Buildings &

Grounds

Public Works Solid Waste

Public Works

Engineering

Public Works

Highway

Public Works Park

Maint.

Public Works Sewer Dept.

Public Works Director 0% 10% 10% 20% 25% 15% 20% 100%Public Works: Administrative Assistant 0% 0% 40% 0% 20% 20% 20% 100%PW: Superintendent of Operations 0% 10% 30% 0% 40% 10% 10% 100%PW: Superintendent of Administration 0% 40% 0% 0% 10% 40% 10% 100%PW: Supervisor of Parks & Sewers 0% 0% 0% 0% 0% 60% 40% 100%PW: Supervisor of Solid Waste & Highways 0% 0% 30% 0% 70% 0% 0% 100% Finance Director 80% 0% 0% 0% 0% 0% 20% 100%Revenue Coordinator 66% 0% 0% 0% 0% 0% 34% 100% Footnotes:

1. Related wages include: Salaries, wages, overtime compensation, longevity, medical expense reimbursement (where appropriate), sick pay bonus (where appropriate), CDL bonus (where appropriate), or others.

2. Related payroll liability expenses include: Social security (employer share), meditax (employer share) and workers compensation. 3. Related payroll benefit expenses include: Medical insurance premiums, term life insurance premiums, long-term & disability insurance premiums, and pension

allocation contributions (employer share).

Finance Department

157 of 168

CHAPTER 3

Administrative Goals (Submitted to the Board of Commissioners in September 2011)

158 of 168

Radnor Township, PA

Administration’s Proposed Goals for the Board of Commissioner’s Consideration and Approval

Short Term Mid Term Long Term

Township Manager

Establish a balanced budget policy

Establish a capital equipment funding policy

Establish a debt policy

Establish a waiver of fee policy

Update the RTK Policy

Establish an employee handbook

Establish a policy on distribution of funds to organizations

Implement a vehicle use policy

Establish a purchasing manual

Update the records retention policy

Develop a fixed asset/tagging system

Implement the Clean & Green Initiative

Implement the Rising Above Award Program

Review the RTSD Grounds Maintenance Agreement

Establish Board & Commission formal training

Establish ethics & diversity training

Establish a storm water utility

Develop a real property acquisition and sale policy

Consider a combined Township facility plan (includes Township Municipal Building, Police, Radnor Memorial Library, Wayne Senior Center, Radnor Studio 21 and a recreation center)

Consider the sale of township administration building

Develop a facility management plan

Consider the sale of selected Township land (that does not impact open space or recreational areas)

Implement and Economic Development plan (that includes a measureable matrix for performance)

Establish a policy on distribution of funds to organizations

Develop an advertising/sponsorship policy

Develop an infrastructure improvement plan

Continue to develop new recreation programs

Implement a tree maintenance program

Continue to develop Board & Commission formal training

Develop a revenue planning process (Fees, Property Tax, Program, etc.)

Develop a clear flow chart for the development process (including associated fees / escrows)

Continue to develop new recreation programs

Continue to develop Board & Commission formal training

Continue to develop revenue planning (Fees, Property Tax, Program, etc.)

Cash reserve of $10 million (emergency funds)

Real Estate tax increases based on annual regional CPI

Specific funding mechanisms for the Radnor Memorial Library, Radnor Fire Company, Bryn Mawr Fire Company, Wayne Senior Center, Surrey Services, and Wayne Art Center

Establish the capital equipment Committee (made up of business persons, residents and staff. To determine an ROI or IRR or NPV for all capital expenditures)

Finance Department:

Complete 2010 Financial Statements and Audit

Fill vacant positions

Create / Implement Purchasing Manual

Create / Implement Employee Manual (CBFAC Item)

Create / Implement Cash Receipts Manual

Create a capital asset policy (CBFAC Item)

Cost Pool Reallocation Project: Determine which expenses are currently pooled together and split them back out into the various departments (goal: to achieve better accounting of actual departmental expenses)

Establish a formal CBFAC (2010) Recommendation status update report and prioritization

Consider the use of Social Media to distribute information

Rebranding plan for the Township

Revamp the professional / construction escrow accounting process

Submit the 2012 Budget for the GFOA’s Distinguished Budget award: This will insure that we are looking at critical items that are required as part of the GFOA program which will improve our budgeting / financial planning as well as demonstrate publically that we are doing better in this area (CBFAC Item ~ related)

Publish a Comprehensive Annual Financial Report (CAFR) beginning with the 2011 information and submit for GFOA’s Certificate of Excellence in Financial Reporting

Develop a five-year financial forecast model and incorporate that into the annual budgeting process

Implement a storm water utility to fund anticipated storm water management program

Develop and implement a resolution to the employee leave time balance and liability issue (CBFAC item)

Improve Township’s Bond Rating (CBFAC item)

Replace financial software with an enterprise resource planning (ERP) system that integrates all departmental data together into a real-time accounting and reporting system. (CBFAC Item)

Develop and implement a program based accounting system (will have to be part of the ERP system) (CBFAC Item)

Develop and fund a real capital replacement / improvement program. The program will need to cover (at a minimum): (CBFAC Item)

Infrastructure funding (roads, sanitary sewers, storm sewers, signals, signage, etc)

Fleet

Buildings and facilities

Park structures

Computer and technology

159 of 168

Radnor Township, PA



Police Department:

Clear vision statement for staffing

Determine the staffing levels required to maintain the

current level of service and what we need to do to reach

that level.

Re-establish a minimum staffing level of 4 officers and 1

supervisor (4 and 1) so as not to jeopardize officer safety

while patrolling the 14 square miles of Radnor Township.

This shall provide minimum adequate staffing ratios so that

all patrol sectors are assigned a patrol officer.

Start budget review and identify Critical programs Establish an organizational structure/chart – delineate positions and relationships, create job descriptions with necessary qualifications while dividing up necessary work with personnel that are more efficient.

Develop an organizational chart showing the current

positions and duties along with the duties that need to be

completed

Determine the status of IOD officers/Justification statement for each officer. Identify and develop FTO program for lateral hires and new supervisors

Modify the current FTO program to accommodate officers

being hired who already have a minimum of 2 years’

experience. Also develop an FTO program for officers being

promoted to a supervisors position.

Utilize the police department's peer group to ensure that the rank and file participates in and buys into the department's mission, goals and objectives.

Creation and implementation of the position of special projects coordinator. (Corporal Kevin Gallagher

Hiring Promotions

The short term goals determined the staffing level

needed. The mid-term goals would see the hiring and

promotion of officers.

Implement and evaluation of FTO program for newly appointed officers and Sgt.’s

As the FTO program is implemented there will be an

ongoing process of evaluation of the program.

In-car cameras

Cameras have been purchased and pending the policy

being put in service are ready to be installed in the patrol

vehicles.

Eliminating, through attrition, the rank of corporal. In place of the eliminated corporal positions promote (1) additional sergeant.

Promote a Deputy Superintendent of Police.

On line payment of parking tickets.

Establishing and maintaining a paperless records management system for all units and divisions within the police department.

Establish a parking enforcement unit with the Radnor Police Department

Set minimum staffing levels

At this stage with new hires and promotions in place

determine where the staffing level needs to remain.

Re-evaluate Department Manual, policies and procedures in conjunction with accreditation

The accreditation process provides standardization of

forms and policies.

Continue internship program for detective and traffic unit

Assign an officer from patrol to both the traffic unit and

detective units to increase knowledge. These officers

are usually assigned for 4 months for each officer to

allow for more officers rotate through the units.

Keep an active list of eligible applicants

To allow for replacement of officers as they leave or

retire.

Forecast attrition and ensure that officers are trained to replace those officers with specialized training (Firearms Instructor etc.). Plan for officers before they retire and allow new officers to be brought on and trained making for a smooth transition. Also if the officer who is leaving has special training or skills plan and have an officer trained to take his/her place.

Go paperless. We're generating way too many copies of documents. Consolidate/combine some existing forms within the Police Department. Go to on-line ticket payments.

160 of 168

Radnor Township, PA



Public Works Department:

Centralized call center for complaints

Implement use of work orders

Reduce work related injuries

Utility Work Coordination

Stream line SALDO

Increase “Radnor Proud”

Infrastructure Evaluation (short-mid)

Facilities Evaluation

Staffing Evaluation (does each division have what it needs?

Does personnel need to be shifted to other divisions

permanently?) trash parks highway sewer

Evaluate CAP projects (every year, short-mid-long)

o Realistic Schedule of CAP projects

o SWM prioritization

o SW inspection

Solid Waste

o Truck size

o Tipping Fees

o Evaluate routes

Void RSD contract

o Tree crew

o Additional parks works

o SW

Alternative Fuel Fleet for Admin, Eng, Codes

Work order program integrated with finance dept.

Asset management plan

Comfort stations replacement at parks

Penn DOT, TIP, route 30 corridor SW

Grants for vehicles

Infrastructure Evaluation

Tree management plan

Consolidate Job Descriptions

Enhance mapinfo, or replace with Arcview

Asset Management software (integral with Finance)

Evaluate CAP projects



Evaluate CAP projects



Alternative fuels for large trucks

Comfort stations at all parks

Relocate PW (sell Wayne property, build PW facility,

delta to general fund

Long term asset replacement (sanitary, storm, bridges

Paving management software

161 of 168

Radnor Township, PA



Recreational Programming:

Department Staffing, Operations, and Scheduling Procedures:

Develop clear staffing organization and establish job roles for efficiency, ownership of job responsibilities and projects, and continued staff development.

Evaluate all Department policies, procedures, forms, applications and fees commensurate with legal and insurance guidance as needed to.

Establish dedicated procedures for tracking all Department general data and financial data management – including receipts, expense reporting relative to budget monitoring; invoice/payment submissions and tracking; and purchase order development; develop a method tracking and monitoring areas of the budget.

Establish revenue planning and management relative to fee schedule development and forecasting.

Establish an understanding of Department costs relative to all areas of operation.

Enhance office management system and establish clear organization for all Department related files and paperwork commensurate with annual adherence to purge policy.

Develop a field management system and strategy with dedicated methods for processing field requests, allocation, permitting, usage policy/hold harmless and indemnification, fee schedules and a data recording for usage with clear documentation that enables reporting and analysis – in collaboration with Parks and Recreation Board.

Evaluate efficiencies in daily Departmental processing and administrative strategies by examining all levels of operations and management of registrations/program data.

Adapt Radnor Youth Basketball League Administrator Role in our Department.

Establish efficiencies for Department vehicle usage. Department Programs and Community Events:

Evaluate and fill gaps in programming within our community by focusing on underserved populations/interests and new trends; begin development of a programmatic plan for programs and events, including an internal review of all current programs, with measurable goals and objectives/accompanying budget forecasts that can be reviewed annually.

Continue to develop and expand relationships/partnerships/identify synergies within the community through local organizations, businesses, and schools (e.g., Wayne Art Center, Community Sports Organizations, Bryn Rose Association, WBA, Community Protective Associations).

Develop new seasonal special events and maintain current events already offered with partners/community groups as applicable (not limited to the following) – o Fall: Halloween Event – expand and establish; Radnor Youth

Department Staffing, Operations, and Scheduling Procedures:

Evaluate efficiencies in daily Departmental processing and administrative strategies by examining all areas.

Research, identify, and purchase recreational software/data management program with online registration ability for more efficient Department Operations and reporting ability - evaluate with staff/IT Director/Finance Department for ability to integrate Township financial systems; explore improved credit card fees associated with online registration along with current credit card fee processing.

Department Programs and Community Events:

Assist and become more involved with annual community events (Memorial Day Parade, 4

th of July Fireworks, Fall Festival) along

with a continued evaluation of new recreation programs and events.

Development of a Leader-In-Training Program at Department Summer Day Camp.

Department Marketing/Advertising:

Continue to develop and begin to consistently execute our marketing plan.

Finalize Department Parks and Facilities Document. Radnor Activity Center at Sulpizio Gymnasium/Recreation Center Development

Evaluate building equipment upgrades and priorities such as the dividing wall/curtain, bleachers/seating.

The Willows Mansion/Cottage/Park

Development of a programmatic plan for programs and events with goals and objectives developed either complement or partner with potential tenants.

Rehabilitate bathroom facility or development of a new comfort station on site.

Radnor Township Trail System

Enhance and extend the trails at Saw Mill and Skunk Hollow. Radnor Skate park

Evaluate programs such as community contests and Friends of Radnor Skate park group to contribute new ideas and to benefit the park.

Radnor Township Parks, Fields, and Open Space

Develop a sign replacement (or refurbishment) process for upgrading park signage through the examination of new style

Department Professional Development:

Strengthen networking abilities as possible by taking part in regional/state events.

Radnor Activity Center at Sulpizio Gymnasium/Recreation Center Development

Begin planning and development for Township Recreation Center.


Development and construction of a trail/path connecting Encke Park to the Radnor Trail Trail/Path development for future installation at Encke Park connecting Radnor Trail to Municipal Complex.

Develop a trail network plan inclusive of the extension of the Radnor Trail to Martha Browns Woods/Ithan Village and beyond.

Evaluate desirability of new trail connections and linkages relative to the Radnor Trail along with others within the Radnor Trail System.

Continue Radnor Trail History Signage development.

Potential new/updated Trail Maps or comprehensive trails document.


Work with the Parks and Recreation Board and Fields/Facility Sub-Committee to prioritize capital maintenance projects and operating needs for fields and recreational facilities - See accompanying maintenance and project recommendations documentation specific to Township parks and facilities.

Establish funding areas for emergency/unexpected repairs needed.

162 of 168

Radnor Township, PA



Basketball Program/Kick Off Event –Fowl Shooting Contest or Tournament; Radnor Run – continue success and outreach ability; Active Seniors Week Event/Senior Center Month Celebration; Sign/Park Dedications

o Winter: Holiday at the Willows, Manager’s Challenge o Spring: Spring Egg Hunt – expand and build on success; Celebrate

Elder Americans Month; Celebration of Recreation/Healthy Active Lifestyle; Arbor Day Tree Planting Event, Community Environmental/Educational Clean Ups, Recognition Event for Community Volunteers; Radnor Day Camp/Summer Tot-Lot Open House / Open Registration Event.

o Summer – Township Community Day Event (or other season that is best defined); Moon Bounce Mania; Junior Police Officers /Safety Town Program; Movie/Concert Nights; Radnor Day Camp Leadership In-Training Program.

Finalize Operational Guidelines for Programming document for working with contracted services and instructors for the administration of programs, camps, and events.

Examine and solicit grants, sponsorships, and community partnerships to help fund and initiate projects and community events.

Finalize Township/Department Sponsorship Policy and Plan.

Finalize Community Event and Program Sponsorship Opportunities document.

Develop a Fundraising Policy/Facility Usage Policy for community events that take place in Township facilities and parks.

Development of facility usage plan relative to future of Radnor School District Grounds Maintenance Agreement.

Department Marketing/Advertising:

Increase the exposure and presence of the Department within the community by building collaborative relationships; enhancement of distributions for Department brochures and publications; development and enhancement of e-marketing and social media strategies; continued enhancement and creativity of Department areas of Township website/improved linking ability to other useful sites as appropriate.

Finalize Township Advertising Policy and Plan – in conjunction with IT Department/Cable Channel.

Department Professional Development:

Continued utilization of PEN (Programmers Exchange Network) and PRPS (PA Recreation & Parks Society) for research and exploration of adaptable programs and resources that can advance our Department.

Radnor Activity Center at Sulpizio Gymnasium/Recreation Center Development

Address immediate building issues that impact health and

options and cost saving measures.

Create a parks and facilities inventory to track amenity and equipment development, installation, maintenance and repair histories.

Create an inventory for all park rules/regulations/signage and evaluate for appropriateness, code requirement, liability and aesthetics.

Explore grant opportunities, alternative funding mechanisms, community stewardships programs/voluntary park contribution program, advertising in parks, and other new areas.

163 of 168

Radnor Township, PA



safety/address inspection report items from November 2010 codes inspection by working with interested members of the community and utilizing available Township resources.

Work with the Boards to identify a future plan, establish funding, and prioritize for the facility’s short, mid, and long term capital and maintenance/improvement projects per repairs assessment documentation.

Continue to develop and expand programming and special events through the creation of drop-in programming, sports leagues, tournaments, contests and other possibilities.

The Willows Mansion/Cottage/Park

Address immediate building issues that impact health and safety/address inspection report items from fall 2010 codes inspection (Mansion) by utilizing available Township resources.

Work with the Boards and community interest groups to identify a future plan, establish funding, and prioritize for the facility’s short, mid, and long term capital and maintenance/improvement projects – commensurate with identified future plans for the facility (Mansion and Cottage).

Develop a short term programmatic plan as needed prior to the establishment of future tenant for facility (Mansion).

Determine the future of the Community Supported Agriculture program at Skunk Hollow Farm.


Continue to work with members of the Trails Committee/community interest groups to determine priority improvements for trails, develop clear plans for development and future impact to Township, and explore/identify grant opportunities.

Continue to work with scout troops and community groups to assist in performing trail enhancement, upgrades, and extensions as possible.

Radnor Skate park

Evaluate and establish a maintenance plan for improvements and preservation of the facility.


Work with the Parks and Recreation Board and Fields/Facility Sub-Committee to prioritize capital maintenance projects and operating needs for fields and recreational facilities - See accompanying maintenance and project recommendations documentation specific to Township parks and facilities.

Assist in process to complete Township Comprehensive Plan - Open Space and Recreation Chapter.

Develop creative strategies to improve areas of the park system such as overall appearance and functionality including but not

164 of 168

Radnor Township, PA



limited to: comfort stations, signage, fences, scoreboards, kiosks, picnic structures, playground equipment, mulch beds, and surface areas.

Develop an environmental plan to address pond and stream improvements that are needed.

Develop and maintain park facility inspections to insure safety and repair assessment.

Community Development:

The department needs stability and formalization as part of the current reorganization. Attached with this memo is a draft organizational chart for the Department of Community Development and Planning Services. Ray Daly and I sat down to discuss overall operations and the best approach is to return to a more traditional structure. Staffing – The department is short staffed. The department requires one more fully qualified code official to do plan review and field inspections. With continued demands for property maintenance/quality of life complaints, additional staff is needed. If the current demands for property maintenance violations and quality of life issues are intended to be maintained, at least one property maintenance inspector needs to be added immediately. Finding qualified code officials is not as easy as contracting out for services. We are lucky and appreciative to have Keystone Services Inc. in on a part time basis for a few months which includes getting Dan back. Scheduling vacation time and covering inspections has continued to become more difficult. Resources remain limited. “Sharing” of Doug Meder – While we recommend Doug report under Public Works, he provides vital assistance on various inspections relating to Community Development. We feel he could begin the process to get his plumbing/property maintenance certifications. By the summer of 2012, he could be assisting the department with basic property maintenance during engineering’s off peak work load. Continuing Education – This is vital to maintain the certification of our current officials. With the many certs each official has, there is a requirement to maintain their educational requirements. For example, Bill Miller will need 24 hours of training in 2012. That is five days with one of best inspectors not available to be in the field. Capital Needs – We would recommend at least on vehicle replacement in 2012. Bill Miller’s vehicle is in need of constant maintenance and slowing his ability to be in the field. It was purchased in 1999.

Software – With Board approval on July 18, 2011 to enter into agreements on software, the department is moving in the right direction. It will require training and adjustment by staff. We need continued commitment to maintain the software moving forward. Staffing – The department is backlogged with scanning and inputting important data. We would recommend that even in the short term, but without any hesitation, in the mid-term, to hire a part-time administrative assistant. This person will come in a few hours a day and provide assistance with scanning documents, filing, and entering data. We had this position at $10 in 2009 and they were caught in the layoffs. At 20 hours per week that would be $9,600 per year. Two (2) Part Time Complaint/Property Maintenance/Rental Housing Inspectors – With the need to address rental inspections and property maintenance continuing, there is a need to bring in two additional inspectors with basic certifications. This will enable us to enforce the code and ramp up the inspection program. Assuming these officials are hired at $32,000 salary that would mean an additional $64,000 in just salary, no benefits. Capital Needs – With the addition of potential new software, we will need to begin to replace old computers. We would recommend three computers per year. Vehicle Replacement and fleet additions – Assuming that two additional inspectors would come on board, we would need to ensure proper fleet availability for the staffing levels and look to replace Ray Daly’s vehicle when Fleet Maintenance provides a recommendation.

Staffing – Bill Miller is scheduled to retire in 2-3 years. Planning for the loss of an inspector of his caliber is vital to maintaining levels of services. Planning for this ahead of time is necessary and should start now. The replacement code official shall have all of the Pennsylvania UCC required certifications for both commercial and residential inspections as well as plan review. Capital Needs – We recommend continue replacing computers at 3 per year. Continue to replace and add vehicles as recommended by Fleet Maintenance.

165 of 168

CHAPTER 4

Audit Findings Status Report

166 of 168

Radnor Township, PASchedule of 2010 Management Letter Comments Resolution Action Plan

Audit Comment CategoryIn

ProgressComplet

eNo

ActionCompletion Due Date Notes

1 Audit Adjustments Material X 12/31/2011 Will be assigned to Asst. Fin. Director / or FD will complete2 Disbursement Approval Process: Review of List Material X 11/30/2011 Will document entire disbursement process to include controls and go from there3 Disbursement Approval Process: Signatures Material X 11/30/2011 Will document entire disbursement process to include controls and go from there4 Payroll Keeping and Approvals Material X n/a Policy needed on approvals of timesheets5 Accounting Policy and Procedures Manual Material X 5/31/2012 Will use Internship program (x2 interns) through May to work on this item6 Wire Transfers Material X 10/31/2011 Will finalize in October with Master Bank Agreement7 Expense Allocations Material X 10/31/2011 Need allocation for 2011 and 2012 moving forward8 Document Retention and Destruction Policy Material X n/a Policy exists - Will confirm with LA that the policy is satisfactory9 Conflict of Interest Policy Material X n/a Policy exists - Will confirm with LA that the policy is satisfactory

10 Audit Committee Significant X n/a Committee formed and meeting regularly + involved in audit process11 Approval of Credit Cards and Exp Reimb. Significant X 11/30/2011 Policy needed12 Purchase Order System Significant X n/a PO system implemented - requires policy statement for compliance / testing13 Segregation of Duties Significant X 10/31/2011 Will work with department based on sample outline provided by CARFAC

14 Investment Policy Other X 11/30/2011 Policy is reviewed periodically. Will review in Nov. for any needed updates15 Review of Bank Reconciliations Other X 11/30/2011 Create monthly reconciliation report (to be signed by FD, Treasurer)16 Timeliness of Expense Reimbursements Other X 11/30/2011 Will create policy. Use "Twp reserves the right to withhold reimb. For later than…17 Cash Receipts Process Other X 12/1/2011 Process needs to be documented + Policy created18 Capital Assets Other X 5/31/2012 Interns will be assigned and work on development through the Spring Semester19 Inventory Other X 5/31/2012 Interns will be assigned and work on development through the Spring Semester20 Capitalization Policy Other X 5/31/2012 Interns will be assigned and work on development through the Spring Semester21 Journal Entry Approval Other X n/a FD is now signing off on all JV's - Segregation of Duties Policy will formalize proc22 IT: Disaster Recovery Plan Other X 12/31/2011 IT Coordinator will work in cooperation with departments on creating DR plan23 IT: Criminal Background and Credit Checks Other X 12/31/2011 HR will work on developing policy24 IT: Documentation of Procedures Other X 12/31/2011 IT Coordinator will work on developing procedures25 IT: Intrusion Vulnerability Monitoring & Testing Other X 10/31/2011 Will start by getting pricing on how much this would cost (pricing by the due date)26 IT: User Accounts Other X 11/30/2011 IT Coordinator will work on developing log-in procedures27 IT: Access Control Other X 11/30/2011 IT Coordinator will work on developing log-in procedures28 IT: Offsite Data Backup Other X n/a Will need to confirm with LA that we have satisfied this comment29 IT: Physical Security of Servers Other X n/a Will need to confirm with LA that we have satisfied this comment

167 of 168

THE END

168 of 168

radnor preliminarybudget

Documents