1. Town of Ledyard General Government Prepared By: Sabrina Batty
Assistant Finance Director
5/13/2019 8:16 PM

2. Historical Review of:
The General Government General Fund Expenditure Budget since fiscal year 2006
The General Government Actual Expenditures since fiscal year 2006
Expenditures – where/how the budget was spent
All of General Government
Payroll & Employee Benefits
Expended v. Budget
5/13/2019 8:16 PM

3. Adopted General Fund Exp. Budget Totals (Not including BOE)
The total adopted General Fund expenditure budget for the Town’s General Government has remained between $19.0 – 20.0 million since fiscal year 2008.
There has even been a decrease over the last 2 fiscal years
Fiscal Year
$ Amount
2006
17,819,058
2007
18,654,160
2008
19,222,153
2009
20,001,376
2010
19,950,602
2011
19,553,890
5/13/2019 8:16 PM

4. Adopted General Fund Exp. Budget Totals (Including BOE)
The total adopted General Fund expenditure budget for the Town of Ledyard, including the BOE, has ranged from approximately $43.4 million (FY 2006) to $48.6 million (FY2009).
The overall budget has decreased the last 2 fiscal years, the BOE budget has remained the same.
Fiscal Year
Gen. Gov’t.
BOE
Total
2006
17,819,058
25,615,979
43,435,037
2007
18,654,160
26,295,748
44,949,908
2008
19,222,153
27,487,486
46,709,639
2009
20,001,376
28,613,148
48,614,524
2010
19,950,602
28,462,350
48,412,952
2011
19,553,890
48,016,240
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5. General Fund Actual Expenditure Totals (Not including BOE)
The Town’s General Government actual expenditures have had a gradual increase each year, with the exception of fiscal year 2009 where there was a decrease of approximately $264k.
Fiscal Year
$ Amount
2006
18,195,445
2007
18,998,496
2008
19,520,306
2009
19,256,031
2010
19,872,936
2011
(As of 12/31/10)
9,684,165
5/13/2019 8:16 PM

6. General Fund Actual Expenditure Totals (Including BOE)
The entire Town’s General Government actual expenditures have increased over the years.
However, the General Government had a decrease in 2009 and the Board of Education had a decrease in 2010.
Fiscal Year
Gen. Gov’t.
BOE
Total
(Numbers may be slightly off due to rounding)
2006
18,195,445
26,409,129
44,604,574
2007
18,998,496
26,998,333
45,996,829
2008
19,520,306
28,317,672
47,837,978
2009
19,256,031
29,595,414
48,851,446
2010
19,872,936
29,234,640
49,107,576
2011
9,684,165
10,923,846
20,608,012
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7. Where/How the funds were spent
A majority of the General Government budget was spent on:
Debt Reduction
5 year average of $2,232,305 or 13.93%
Public Safety
5 year average of $2,901,223 or 15.07%
Public Works
5 year average of $2,334,739 or 11.88%
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8. Year-by-year look at General Fund Expenditures
Amount of Total Expenditures
GENERAL GOVERNMENT
Fiscal Year
5 Year Average
Division
2006
2007
2008
2009
2010
2011
(as of 12/31/10)
Town Council
125,806
155,359
141,006
111,644
117,940
116,060
130,351
Administration
960,128
1,099,775
1,096,932
1,221,574
1,267,371
576,892
1,129,156
Probate
1,879
1,325
1,121
1,025
2,017
2,350
1,474
Town Clerk & Election
181,774
185,699
190,047
192,610
160,001
82,761
182,026
Finance
530,936
556,111
627,755
550,016
513,559
260,885
555,675
Public Works
2,322,901
2,261,139
2,324,927
2,422,955
2,341,772
1,003,310
2,334,739
Public Safety
2,653,636
2,726,990
3,005,563
3,096,985
3,022,939
1,462,724
2,901,223
Health Services
949,520
990,395
987,908
1,036,781
1,039,505
581,187
1,000,822
Community Services
1,170,089
1,223,992
1,275,945
1,322,861
1,239,954
636,520
1,246,568
Land Use
236,333
252,202
268,332
261,235
231,735
107,533
249,967
Other Committees & Commissions
24,526
19,622
20,926
21,517
29,917
10,156
23,301
Employee Benefits
6,235,385
6,312,340
6,213,939
6,065,635
6,906,226
2,599,793
6,346,705
Debt Reduction
1,747,800
2,201,082
2,262,907
2,388,023
2,561,712
2,240,953
2,232,305
Capital
1,054,731
1,012,467
1,103,000
563,171
438,288 -
834,331
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9. 5/13/2019 8:16 PM

10. Cost of Payroll & Employee Benefits
Another large portion of the budget is used for payroll and employee benefits
Employee Benefits include pension contributions and the self-funded health care plan for General Government & Board of Education employees.
The payroll expenditures for the General Government have remained between $8.0 – 8.2 million since fiscal year 2008.
General Government Payroll Expenditure Totals
Fiscal Year
2006
2007
2008
2009
2010
2011
(as of 12/31/10)
5 Year Average
Amount
6,964,624
7,381,178
8,031,704
8,236,123
8,198,355
3,541,732
7,762,397 %
38.28%
38.85%
36.58%
42.77%
41.25%
39.55%
5/13/2019 8:16 PM

11. Cost of Payroll & Employee Benefits (Continued)
The Employee Benefits expenditures have slightly risen each year since fiscal year 2006
A large portion of the Employee Benefits in the General Government budget are actually for the Board of Education.
Amount of Employee Benefits Expended from the General Government Budget
Fiscal Year
2006
2007
2008
2009
2010
2011
(as of 12/31/10)
5 Year Average
General Government
2,153,837
2,447,190
2,695,286
2,703,869
2,865,482
862,934
2,573,133
Board of Education
4,081,548
3,865,150
3,518,653
3,361,766
4,040,744
1,736,859
3,773,572
Combined Total
6,237,391
6,314,347
6,215,947
6,067,644
6,908,236
2,601,804
6,348,713
% of Employee Benefits Expended from the General Government Budget
34.54%
38.77%
43.37%
44.58%
41.49%
33.19%
40.55%
65.46%
61.23%
56.63%
55.42%
58.51%
66.81%
59.45%
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12. General Government (Over) / Under Budget Totals
Expended v. Budget
The Town’s General Government has done a good job of staying under budget.
Since fiscal year 2006, the only year that was over-expended was 2008.
Keep in mind, this includes the portion of the CNR Capital Improvement Projects that are funded by tax dollars.
General Government (Over) / Under Budget Totals
Fiscal Year
2006
2007
2008
2009
2010
2011
(as of 12/31/10)
5 Year Average
Amount
842,424
637,435
(103,869)
790,487
610,637
9,762,379
555,423 %
4.42%
3.36%
(0.53%)
4.11%
3.07%
100.84%
2.89%
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