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Annual Report 2020RT11177-Mme i The First Berlin " a " ",._...Z. • Cheryl DeFurio,, Asst Deputy w • Gall Erickson., Asst Finance Director • Arosha 3ayawickrema.,w Paonessa., Publicorks • Christ! Sullivan,, Admin Asst to Town Manager Tsolis.. Purchasing Town i ANNUAL REPORT INDEX ....1 Letter from the Town Manager ....2 Town Services Directory ....3 Board and Commissions Information ....6 General Purpose Financial Statements ...53 Independent Auditor's Report ...54 Management's Discussion and Analysis ...57 Exhibits A -J ...69 Notes to Financial Statements ...84 Required Supplementary Information .129 Report of the Property Tax Collector .146 Dear Town of Berlin Residents, I am pleased to present the FY 2020 (July 1, 2019 -June 30, 2020) Annual Report. This report provides an overview of the highlights and accomplishments of the Town during the fiscal year, as well as a snapshot of the Town's financial standing. Major accomplishments are listed under the narratives provided by each of the boards and commissions. As you read each section, you will see that fiscal year 2020 was another busy year. Each department gave their best to provide excellent programs and services to our residents. They used financial resources as efficiently as possible adhering to applicable policies, ordinances and statutes. The staff realizes that they work for and represent the Town of Berlin and their efforts contribute to the quality of life in this wonderful community. The Town's operations had to be adjusted in March 2020 due to the outbreak of the COVID-19 pandemic. The staff was able to re -calibrate the business operations and deliver services to the community while maintaining safety protocols. All boards and commissions met remotely to ensure that the government continued to function without skipping a beat. In anticipation of the economic challenges the residents and the businesses might face in FY 2021, the Board of Finance and the Town Council worked collaboratively to deliver a budget without an increase to the mill rate The Town completed the fiscal year with a strong financial performance. Standard & Poor's affirmed the Town's AAA bond rating, and the Town received the Excellence in Financial Reporting award from Government Finance Officers Association (GFOA) for the 3411 consecutive year. I extend my sincere appreciation to the Town Council, all elected officials who serve on various boards and commissions and the Town staff that give their time, energy and expertise to improve the lives of thousands of residents, businesses and the visitors to Berlin. I encourage you to reach out to me or the Town staff to share your thoughts, comments, and suggestions on how we can serve our community better in the next fiscal year and beyond. Customer service, efficiency and effectiveness are top priorities for all of us in the Town Hall and I welcome your input and involvement so we can strive to continuously improve what we do each day. As always, it is an honor to serve as your Town Manager. Please feel free to contact me at aLaya\/vickremci@tQWn.berrip..ct.Lis or at 860.828.7003. 1 look forward to hearing from you and seeing you around Town. S, I Arosha Jaya, ckr a7 -TOW —nM -5 -n -a -g -le 7 Town Services Directory (Open by Appointment) Berlin Town Hall - 240 Kensington Road - www.town.berlin.ct.0 Town Hall Hours: Monday -Wednesday 8:30 AM - 4:30 PM Thursday 8:30 AM - 7:00 PM I Friday Assessor's Office 860.828.7105 • Abutting Property Owners Information • Aerial Maps - copies • Elderly Homeowners Applications • Field Cards • Grand List Books • Motor Vehicle Adjustment • Personal Property Declarations • Sales Analysis Books Building Department 860.828.7012 • Building Permits - from 1961 • Certificate of Occupancy • Plot Plans - from 1945 Economic Development Department 860.828,7005 0 Business Development Assistance Finance Department 860.828,7044 • Copies of Budget • Financial Questions • Financial Reports Fire Marshal/ Emergency Management 860-828-7053 • Burning Permits • Fire Safety & Code Questions • Emergency Planning Questions Human Resource Department 860.828.7115 • Human Resources • Staff Benefits/Labor Relations 11.131111911111FA a 111111M WIN a 0 Planning & Zoning 860.828.7066 • Historic District Applications • Land Use Applications • Plan of Conservation and Development • Zoning Map and Regulations Information • Community Garden Applications • Conservation Commission Trail Maps Public Works/ Engineering 860,828.7022 • Burning Permits • Inland/Wetland Applications • Refuse/Recycling Information • Mattress Permits • Right -of -Way Permits - Driveways, Excavations • Wetlands/Flood Maps • Report potholes, trees, etc. Purchasing Department 860.828.7048 • Bids • GovDeals Registrar of Voters 860.828,7020 • Changes to Voter Status • Election Information 0 Voter Registration Cards Revenue Collector 860.828.7123 (Tax Bills) • Copies and Status of Tax Bills • Mill Rate Motor Vehicle Releases Social Services Department 860.828.7007 • "Choices" Counseling • Energy Assistance • Food Pantry • Holiday Assistance • Renter's Rebate Applications Town Clerk 860.828.7036 • Boards and Commissions -- Agendas, Minutes and Membership • Charter • Dog Licenses • Election - Absentee Ballots and Information • Justices of the Peace • Land Recordings • Liquor Permits • Marriage - Application and License • Maps - Subdivisions and Surveys • Military Discharges • Notary Public • Ordinances • Trade Name Certificates • Vital Records - Births, Marriages and Deaths 4 Town Manager's Office 860.828.7003 • Administrative Head • Employee Applications Treasurer's Office 860.828.7044 • Mobile Home Park Rent Payments Visiting Nurses Association (VNA) 860.828.7030 Hours: Monday - Friday 8:00 AM -- 4;00 PM • Case Management • Consultation Services • Home Care Nursing • Home Health Aides • Rehabilitation therapy Water Department 860.828.7065 • Water and Sewer Questions • CT Water Customer Service Billing 1-800-286-5700 Youth Services 860.828.7059 • Youth Programs • Case Management • Assessments and Referrals Zoning Enforcement 860.828.7008 • Zoning Board of Appeals Applications • Alcoholic Beverage Use Location Permits • Motor Vehicles Use Location License • Zoning Questions and Complaints Animal Control Facility - 600 Christian Lane 860.828.7055 Hours: Monday -Friday 8:00 AM -4:00 PM Saturday/Sunday & Holidays 8:00 AM -2:00 PM Berlin -Peck Memorial Library - 234 Kensington Road 860.828.7125 No Appointment Needed Hours: Monday -Thursday 10:00 AM -8:00 PM Friday 10:00 AM - 5:00 PM Saturday 10:00 AM - 4:00 PM (resuming Summer 2021) Passport and computer appointments necessary Notary services available - call ahead Community Center - 230 Kensington Road 860.828.7056 Hours: Monday -Thursday 8:30 AM - 8:30 PM Friday 8:30 AM - 5:00 PM Saturday 8:00 AM - 12:00 PM Summer Hours: Monday -Thursday 8:30 AM - 8:00 PM Friday 8:30 AM - 5 PM (Closed Saturdays during July and August) 5 Health Department 2080 Silas Deane Highway Rocky Hill, CT 06067 860.785.8380 Hours: Monday -Friday 8:30 AM - 4:30 PM • Food Service Inspections & Applications • Motel Inspections & Applications • Septic Locations • Septic Permits • Well Permits Parks and Recreation Department - 230 Kensington Road 860.828.7009 Hours: Monday -Wednesday 8:30 AM -4:30 PM Thursday 8:30 AM - 7:00 PM Friday 8:30 AM - 1:00 PM Police Department - 240 Kensington Road 911 (Emergency) 860.828.7080 (Police Dispatch Non -Emergency) Senior Center - 33 Colonial Drive 860.828.7006 Hours: Monday -Friday 8:30 AM -4:00 PM • Municipal Agent for the Elderly Timberlin Golf Course - Southington Road 860.828.7054 Hours: 7:00 AM to 1 hour before Sunset (Opening time is 8:00 AM when the course first opens in the spring.) BOARDS & COMMISSIONS Members Berlin -Peck Memorial Library ....7 Board of Assessment of Appeals ....9 Board of Education ..11 Board of Ethics ..13 Board of Finance ..14 Cemetery Commission ..16 Commission for Persons with Disabilities ..18 Commission for the Aging ..20 Conservation Commission ..22 Economic Development Commission ..24 Historic District Commission ..26 Inland Wetland and Watercourses Commission ..28 Parks and Recreation Commission ..30 Planning and Zoning Commission ..32 Police Commission ..34 Public Building Commission ..37 Public Golf Course Commission ..39 Town Council/Mayor ..41 Veterans Commission ..42 Visiting Nurse Association Board ..44 Water Control Commission ..47 Youth Services Advisory Board ..49 Zoning Board of Appeals ..51 0 BERLIN -PECK MEMORIAL LIBRARY BOARD NAME ADDRESS.._...._.. ESS TERM EXPIRES AFFILIATION mm INFORMATION: Lilian C. Ulan 1/31/2024 Unaffiliated Consists of nine members 117 Sunmeadow Drive for three (3) year terms. Not East Berlin, CT 06023 more than five (5) shall be of TE_EPH'0"NE: (860) 836-9873 the same political party. ........ . ..... . ... . .... Elaine Borselle 1/31/2023 emocrat 61 Oak Ridge Drive Berlin, CT 06037 (86 0) 828-1616 EMAIL: s Chris Fasciano 1/31/2024 Republican 76 Raspberry Hill Berlin, CT 06037 . .... . . ...... . ..... Robert M. F. Lewis -Vice Chairirnan` 1 /31"/_2 0_2_2"'__` Unaffiliated mm 27 Pondside Drive Berlin, CT 06037 TELEPHONE: (860) 8 2 8- 92 16 . ........ ............ Donna Moore - Chairman 1/31i2024 Democrat 215 Rosewood Lane Berlin, CT 06037 TELEPHONE: (860) 729-1636 STAFF LIAISON: Gail C. Marino 1/31/2022 ii4ub an Helen Malinka 24 Casner Drive hmalinka@bej!bpg!k. Berlin, CT 06037 (860) 828-7125 TELEPHONE: (860) 770-7516 _EMAIL: Sharon Powell 1/31/2023. Unaffiliated 45 Ridgewood Lane Kensington, CT 06037 . .. . .. OW ..... 6801 Karen A. Pagliaro -1/31/2022mDeocrat 221 Stillmeadow Lane Kensington, CT 06037 ....TELEPHONE: RECORDING SECRETARY: ..glAA .Uff & !.L-jj"�_ Carol Welz 1/31/2023 . . . . ......... Republican Mario Matassa 1308 Orchard Road rn!)2atasLCling .sa@ own.be.us _ _ Kensington, CT 06037 860 828-7033 ELEPHONE: (860) 828-6417 .... .. .... ELE�HORE . ..... . . EMAIL- Appt. of Marino, Reappoint of Ulan, Fasciano & Moore . ........ . ...... _i�viseW 1/26/`2021.& 2j ...I.Y_Rlated Officers BERLIN -PECK MEMORIAL LIBRARY BOARD ANNUAL REPORT FOR FY2019-2020 MISSION STATEMENT: The Berlin -Peck Memorial Library strives to enrich the community by providing lifelong opportunities to learn, connect, enjoy and discover. ACCOMPLISHMENTS: The year started off with a 56% increase in Passports and photo services before we were shut down due to COVID We installed a library kiosk at the new train station where patrons can borrow/return items. In October we participated in Boscov's Friends Helping Friends Day and we raised $480 as well as receiving a $100 donation from Boscov's as the Non -Profit Organization winner. Our annual Baubles and Bling sale was held in early December with a profit of $900. We received a grant for $4,015 from the American Savings Foundation to start a "Memory Cafe". Memory Cafes are a comfortable, social gathering that allow people experiencing memory loss and a loved one to connect, socialize, and build new support networks. The group was going to meet once a month, however the start date coincided with the library's shutdown due to COVID. The foundation is letting us repurpose the grant money to create memory Kits to circulate. We hope to begin the in-person Cafes when the pandemic subsides. To supplement the Cafe, we established a caregiver's support group in association with Hartford Healthcare and the Alzheimer's Association of CT. This group meets once a month virtually. Our own Barbara Ritchie was nominated for the State Volunteer of the Year Award. She was the winner and is well known in town for delivering books to our homebound patrons. We now have a You Tube channel which has various taped presentations on many different subjects. In this time of COVID, Berlin Peck Memorial Library and its fine staff have done an excellent job working on behalf of our town and its citizen's. They have used this time to enrich their professional development, both in scope and depth. They used webinars, virtual town halls and roundtables in order to accomplish all this. A new option for our patrons was for curbside pickup of books we have offered that service since 611120 and it has been extremely popular by our patrons. Patrons are now able to sign up online for Library cards also. The staff developed online story times, created booklists recommending books to our patrons, released a new and improved website. Our patrons enjoyed virtual programming and virtual summer reading for all ages. The library purchased software so that staff can assist patrons and, on the computers, while being socially distanced and protecting the patron and themselves. Despite being in the middle of a pandemic our Library has gone above and beyond to bring nonnalcy to our patrons. Thank you to all the staff of the Berlin Peck Memorial Library! Donna J Moore -Berlin Peck Memorial Library Board Chairman BOARD OF ASSESSMENT APPEALS NAME/ADDRESS TERM EXPIRES AFFILIATION INFORMATION: Paul C. Argazzi - Chairman 11/21/2023 Republican Three member board elected 339 Reservoir Road at general elections for a four Berlin, CT 06037 (4) year term. Not more than --TELEPHONE: (860) 828-3988 two (2) shall be of the same — -- - - -- political party Christine Fairwood 11/21/2023 Democrat 80 Main Street Kensington, cr 06037 TELEPHONE: (860) 828-5566 John Frink 11/16/2021 Republican 37 Mattabasset Street Berlin, CT 06037 i6. 0) 828 -6144 . .. . ......... . . . .. . . . . ........ . ... . ..... . . ... ... .... . .... . .. . ....... . ........ .. . .. . ...... ELEPHONE: ...... ...... STAFF LIAISON: EMAIL: Joseph Ferraro 'ferrarg.EWitogAwnn,.baegrnlinn.ct.us (860) 828-7039 EMAIL: . . ...... . . ... ..... .. TELEPHONE;; -RECORDING SECRETARY: EMAIL: Dawn Guite dawn guite@yahoo.com 860-508-9042 EMAIL: EMAIL: Revrsed 2019 Election results 012'k3L2/-2020 Updated Chairman, Updated Recording Secretary (2/26/2021) Berlin Board of Assessment Appeals Annual Report Fiscal Year 2019-2020 The Board of Assessment Appeals ("Board"), created by state law, is an official municipal agency. Provided by statute to act as an independent body of review for property owners who wish to appeal their property assessments, it also serves as a body of review for property owners who have been erroneously denied exemptions and can also be used to add omitted property to the Grand List. The Board consists of three (3) members all of whom are elected for a term of four (4) years. All members are elected unless appointment is permitted legally (CGS §9-185). The three (3) current members are Paul C. Argarri, Chairman, Christine Fairwood, Member and John brink, Member. All said members served during the appeals of the 2019 Grand List. Each year, the Town Assessor prepares the official listing of all taxable property in Town known as the Grand List. It represents the assessed values of all taxable and tax-exempt property. The net Grand List, which is the total value after deductions for exemptions, becomes the 'Town's tax base. Property owners, who wish to appeal their property assessments, may appeal through the Board. Taxpayers not satisfied with the Board's decision, may appeal to the Superior Court of the judicial district of the Town within two (2) months of the mailing of notice of the Board's action (CGS §12-117a). Taxable property consists of Real Estate: real property which refers to land and all improvements pennanently attached to the land; Personal Property: tangible property including but not limited to business personal property and unregistered motor vehicles; and Motor Vehicles: registered motor vehicles as supplied bi-annually by CT DMV. Property owners who disagreed on the value of their property appealed before the Board in March 2020. However, as a result of the Coronavirus Disease (COVID-1.9) Outbreak, the remaining scheduled meetings were held and conducted pursuant to the Governor's Executive Order No. 7B dated March 14, 2020 and Executive Order No. 71 dated March 21, 2020 concerning remote participation in meetings by members and taxpayers. Those said meetings were held telephonically between members and taxpayers and were completed by the end of March 2020. Then, in September 2020, the Board met again to hear appeals of assessed values related to motor vehicles only. The following are the results of the 2019 Grand List after the Board of Assessment Appeals Clearings: iff Real Estate Personal Motor Vehicle IW NI nnnwpw A�YW Pro ert� �.r.�.....sr.. mmm,...»...........�........w.......m,.,.,�.....®.,.�....,......v. Total. Gross Assessed ...w wruiwwww..�.......w .........a..............n.«..�. $2,129,638,117 i.rrw..w.....iir.,...r............i.....u.�......ii..»................�......... $347,144,620 ........w....a.wwwvwx ......W.�. $224,844,790 Value as of 101/2018 New Total Gross Assessed $2,123,070,1.01 _.- $347,310,555 $224,322,694 Value (Results after Board Minus Total Exemptions $200,796,462 $11,1,597,470 _ $11,746,910 Total Net Assessed Value _ $1,922,273,639 ....._. ..�................_.._� ., .__,., $235,713,085 q__ $212,575,784 iff _....�....._ _.-mm ......BOARD OF EDUCATION (NON-PARTISAN) NAME ADDRESS TERM EXPIRES AFFILIATION INFORMATION: W Adam Salina 11/16/2021 N/A Elected Board that consists of 95 Spieewood Lane nine (9) members for three Berlin, CT 06037 (3) year terms, *Vacancies -TE eHi�ivr .-( Wa $2s-3sso .. �......�.�ww�.��......_._ ..®.��.. ..�.�_..� .�...-.....�-®��.-� �.�. _�� ..�._�....� .........��_� will be filled by the hoard of ..t MAIC: - _�.�.------- .M_._.._.--- . ------- Education and theterm Tracy Sisti - Secretary 11/16/2021 N/A expires on the next election 286 Vineyard Drive year. The ballot for that Kensington, CT 06037,...-_ .--_w.�M._�..�. .._. ��...._..M.. �_.._.�.....�_... � .. election year will allow for TELEPHONE: ($60) 828-0055 election of as marry ......._..._...�...._.M _.m..._..._......_...... candidates to fill the actual Julia Dennis - President 11/16/2021 N/A term of the vacancies and the 11S Norton Road regular term candidates Berlin, CT 06037 g6�iy-tions.......__��.......�.�.._.....�..�u..��..__�..w,...._.-...._.........-._�....��.-�.-....�._..�-��_.��...�..��___ Jaymee R. Miller 11/22/2022 N/A 710 Worthington Ridge Berlin, CT 06037 Teii�r�owi,a..( 0), 9-2 . ...�-..�_.....�.�._.......�.�...�-...�.- .... ........... .. ...�m._.......�_..._�...m-. �.._..�_...._.. EMAIL: Timothy J. oaken 11/22/2022ptt W N/A.� 631 Spruce Brook Road Berlin, CT 06037 TELEPHONE: �(706)�81�7-25fi�U �..._....._�..�,.��-....."�..��...�_�e................�_._��..�.�._�,.-.-...�...._._.......�..........��.._�.._�.� STAFF LNAIS�.��.��._.._.�...�.._..�_�..��....�...�- EMAIL:: Steven R. Jenkins .......11/16/2021._.�._.__...u............ N/A ...�....._�__rr.Brian n�Benig.ni-..�_...�..............._ 7 Sea Green Drive *Ipliingavacancy for Superintendent of Schools Berlin, CT 06037 a term expiring bbeniPni l@berlinschools.org ELEPHONE: ($60) 9$2 4352 _. _. (860) 828-6581 EMAIL: Mark M. PI•uzin 1 �_..._..._._.�_ � m... ..1/16/2021 N/A 184 Hawthorne Drive *(filling a vacancy for Berlin, CT 06037 a term expiring TELEPHONE: (860) 559-40$9 Stephen Weber 11/16/2021_........ ... ....N/A _._. . 255 Longview Drive *(filling a vacancy for Kensington, CT 06037 a term expiring g .........._................... _....-.m.-(1sizaz TELEPHONE: _(8_6'0__)_'5 5-9 --5"6 7-7 m - RECORDING SECRETARY: wM._.... . EMAIL: _ Dr. Kari A. Sasso 11/21/2023 �N�A�...�,... Betty Dombrowski 69 Walden Court Berlin, CT 06037 ) ... _... �- �_...-.._..... __ TELEPHONE: _,860.��.0 ( 2445.5-7.„��.��....._� EMAIL: TELEPH(JIVE. EMAIL: Revisedr�m.._.._.�_.��.:........-...._-��........�. �..Resignat_n of Jenkins, �..._..�......-_.-..�..�,...��,..�...,... to Pruzin & Weber 9jz2,10/26,13 &.,1..1./2.3/2.-...... . ... Oakes assu (11 Election results.-'” Qa.s (m�.��.�.�.., � &.5..........�.....�-�..�� /21/3) Elected.._... IE BOARD OF EDUCATION The Berlin Board of Education oversees the education of more than 2700 students in pre- kindergarten through Grade 12. The Board is comprised of nine members and two student representatives who volunteer their service. The mission of the Board of Education is to serve the community by providing a well-rounded, fiscally responsible education with broad opportunities and freedom for every learner to strive for success. 2018-19 Board Members Mr. Richard Aroian Mr. Jake Fisher Mr. Timothy Oakes Dr. Kari Sassu, Secretary Mr. Matthew Tencza, President Ms. Julia Dennis Ms. Jayrnee Miller Mr. Adam Salina Ms. Tracy Sisti Mr. Alexander Halkias, Student Rep. Ms. Jenna Smalley, Student Rep. Regular meetings are held on the second and fourth Monday of each month with the exception of July, August, November, December and June when only one meeting is held. The Annual Meeting of the Board is held on the fourth Monday in November. All meetings begin at 7:00 p.m. and are held in the Board of Education Meeting Room in the Town Hall complex. In the months of January and February, the Board of Education conducts a series of budget workshops. The public is cordially invited to attend all meetings, advance notice of which is published in local newspapers and posted on the district's website. Additional information about the school district can also be found at www.berlins�chools.oyg. Central Office Administration, 238 Kensington Rd., Berlin, 860-828-6581 Superintendent of Schools --------------------------------------------------------------- Brian J. Benigni Assistant Superintendent for Curriculum and Instruction --------------Erin K. McGurk, Ed.D. Director of Business Operations ---------------------------------------------------------- Jeffrey Cugno Director of Pupil Personnel Services ------------------------------------------------------ Linda Holian Director of Human Resources ------------------------------------------------------- Denise M. Parsons Berlin High School Catherine M. McGee School Eileen Eustis, Principal Salvatore Urso, Principal 139 Patterson Way, Berlin BERLIN 899 Norton Road, Berlin PURIAC 860-828-0323 860-828-6577 Mary E. Griswold School Richard D. Hubbard School Emma Hart Willard School David Kitzman, Principal Alfred Souza 111, Principal Matthew Correia, Principal 133 I -leather Lane, Kens. 139 Grove Street, E. Berlin 1088 Norton Road, Berlin 860-828-6336 860-828-4119 860-828-4151 12 �� ....�.�...�_..._._ __�...�....._..�__�� _._., ..._�..._mm._�.�.._...�. BOARD wOF ETHICS (CODEOFETHICS„)...... �...-- �_,. .�_� ... �.�.._..__......_....._�._.. �.........-._ NA /ADDRESS _.._-. _._ TERM AFFILIATION.. ,FORMATION: ME INFORMATION: Antonina DeDominicis 1/31/2023 Republican Consists of three (3) regular 27 Bluebird Lane members and two (2) Berlin, CT 06037 alternates for three (3) year .TELEPHONE.m��..86p)..655:6805...�.�..�.�.�.....�m-......�.�....-....-� ............ �....� ..�.P��-.,.- ..��._ terms. Regular members EMAIL; " .��.._�_.� �.�.....-._.�-.�..�._��,.__..�.�_...�....._..._........,..,.....-�.wa�a..�.._.�....�__.�,..�-�.�.�.�..�....�_.__� cannot serve more than six Susan Bordonaro 1/31/2023 Republican (6) consecutive years (Section 81 Gianna Lane 8-19 of the Town Charter) Berlin, CT 06037 (860)_.82�8i20...w�...�.�.....�.-�.�....��...��. ��.�..-..-........-........�.�........._........�..........��.�..�_..�-..�.�-.�.�......�w�._�............� EMAIL;�P, 'moi _ Kevin C. Hines - Chairman _....�___..-..��.. , 1/31/2022Unaffiliated 10 Lamplight Drive Kensington, CT 06037 EMAIL: Annmarie E. Marolda - Alternate 1/31/2022 Democrat 433 Toll Gate Road Berlin, CT 06037 EMAIL: _VACANCY ALTERNATE....-�...._�...�.�....�....��-...�-... 1/3..1f2023-.-....�._....�......��_...�.�.�..�.�..� TELEPHONE �.�..........._.....�.......��....._........�.�....��m�.��.�....��._......-...�...�.....�,.�_�.mm�.-.�..�.__. �,.��.�.....�.w��.M....._�...._........... �_-STAFF ..LIAISON: ._...._.....w.-�.��....��a..._,.mm _EMAIL _._.w�..� _.....�__.._... ......�_�Mw�_�.......,_� .� �.�.�. �... ...�.�.�-� .�,. ,....w�.._.. �._ .. ..._ _. �__...._........_.. .._._�_��.�._ . _._........�� .. .�. �._. TELEPHON E..Y �....�._� � ._.................�_.........�... �.... _,_..�.._.w.�.._._�_�._....,....._...,_.,_.�......_.w..�...._...w........_...__....__ EMAIL; . TELEPHONE: ��...-......_...............�..... ��..._��_..m.._...._�._�...�............................�....... �._� .. � �...� EMAIL; ��TELEPHONE:--.��,-..�..-�..._._�.��_.a.........-_�_....._......_..._�....,..-�_w.�....-.-_�.........-.�-..�....�..��...�..�-�_ �..-�.�......�...�._�,...._.._....w.��._....�._-RECORDING ..SECRETARY: ��._...._..,._ -EMAIL:...........�.�..._..�....._._�.�...... �_�...._....__�_�.�., ..._. _.�_...........�-......-...�....�.�._�.�.. �...... .._.. _......... ._..Marlo�.Matassa.....-_..�.�......mm._._� mmatassa town.berlin.ct.us (860) 828-7033 TELEPHONE:.�.....�.�.....�.....�........��.....-....�.��.��.�...,.�.�.�...._._......�.....___....................................._.�.�. .�...�.�...w�.�_.. ti...w..,........�..,..._..�.�_... EMAIL; 7`E Wm+iUE. EMAIL; -- �DeDominicis, Bordonaro &Marolda evrsed: 1 20 0&.10 fi 2020 13 BOARD OF FINANCE NAME/ADDRESS µ TERM EXPIRES AFFILIATION INFORMATION: SalBorclonaro 11/16/2021 Republican Newly formed Elected Board 81 Gianna Lane that was adopted by Town Berlin, CT 06037 Charter on November 8, 2016. The Board consists of _m MAIL:--- ---- six (6) members who shall be Tim Grady 11/21/2023 Republican electors of the Town. Three 580 Beckley Road (3) members shall be elected Berlin, CT 06037 to serve for four (4) year -Ticc . ......... pii6wi.-F . Biwfi�61- 4586 terms and three (3)members Igo ' dyla - 1=01 h9di - US - 1AIM are elected to serve for two Mark Holmes 11/21/2023 Democratic (2) year terms. 146 Wilderinere Road Berlin, CT 06037 :(860) 828-6435 Sam Lornaglio - Chairman 11/16/2021 Republican 78 Hickory Hill Road Berlin, CT 06037 TELEPHONE: (860) 826-1752 1: nxtus Gerald P. Paradis - V. Chairman 11/16/2021 Democratic 164 Vineyard Drive Berlin, CT 06037 0) STAFF LIAISON: PIAII; -g " no " radbe ..... ..... Raul Fernandes 11/21/2023 Democratic Kevin Delaney 71 Whispering Brook Drive kdelaney@jown.ber1inctus Berlin, CT 06037 (860) 828-7044 '-filEEP46RE (860) 716-7737 EMA e, town, . . ........ ....... ....... TELEPHONE: RECORDING SECRETARY: D I a na Borges....._,._.. danaLor ges@_ymail.com --EMAI.!L:-.,.-.."...,.....-.-,..--,-,.,'I TELEPHONE - EMAIL: Revised. Electron — —of" d- Members - Richards, H o I rn e s & Grady -i�F5WiiFl"9/19&12/4&12/15/2020 Appt. of Officers, Resignation of Richards &Appt. of Fernandes 14 Board of Finance Overview The Board of Finance was formed pursuant to Section 4-4 of the Town Charter. The Board, in conjunction with the Town Council, has budgetary and bonding authority as well as responsibility for ongoing oversight of all financial matters. The Board is comprised of three members from each of the two major political parties. During 2020, the Board developed the fiscal year 2020-21 operating budget, approved a bond ordinance to renovate several athletic facilities in town, and worked with Town staff and external auditors on the fiscal year ending June 30, 2020, Comprehensive Annual Financial Report. Due to COVID-19 restrictions, the Board of Finance, under authority granted by Governor Lamont's Executive Orders, approved a zero -mill rate increase budget without a referendum. Liaisons from the Board worked closely with the Board of Education, VNA and Capital Committee to provide financial expertise. In late 2020, the Board's liaison to the Town's Capital Committee (a staff committee) engaged in the fiscal year 2022 capital budget and multiyear capital plan development. 15 _._..._...._...�._._..�...�-...�.-_. _..... -�. _._...... ....BERLIN CEMETERY COMMITTE.E�,.__�_. .m_.mm,..� �_�...._..._._"...._._.�..............�...._- .-..�.�.. NAME/ADDRESS - µ -..._.m m TERM... EXPIRES AFFILIATION INFORMATION: Riza Brown 1/31/2025 Democrat Five (5) member board and 32 Mary Ann Court one (1) alternate. Six year Berlin, CT 06037 terms and not more than .T I,EI'HWfJNE.'.._ fiCl�..........i.......-__..........._...._..._...wm....-......._._.. three (3) regular members EMAIL: ._-._..._�__ ...et _........._....... ..............�_._...._.-......._-..__...��.�....�...�. shall be of the same political Charles H. Colaresi Chairman 1/31/2027 Democrat party. 269 Newton Street Berlin, CT 06037 _.TELEPHONE: .($66)_-..�224-9494. �..--�.....�.....w ......w._.�.......-.... M�"� -.� ��.��.�...�....... ._�... -Stephen Pastuszak 1/31/2023- Unaffiliated 754 Worthington Ridge Berlin, CT 06037 TELEPHONE:. ($60) 712-$007..,.._._-a._...-.-...-..._._...._.......-_.__w........_.�....__..._._..�...._......_.__...-._...._r„.._��. EMAIL: Edward W Hornkohl Jr.- ” 1/31/2027Republican - 282 Newton Street Berlin, CT 06037 TELEPHONE: ($60) 223-37.$6...._...,,�...._._............................................................_..-_..��..��..�"�..�.M...�...�..�...�.�..��.�..�.. EMAIL: Richard F. Benson - V. Chairman -� 1/31/2025 -Republican -"- 360 Savage Hill Road Berlin, CT 06037 TELEPHONE (860) 828-3365 ....�.."��.......�._�. �.� �... ��..��.�� .�._.�..�._ � ..�_.. S"iAFF LIAISON: EMAIL: a� ._...._.�.._.__. �_...-.-,_�........�.....�..�.,.1/31/2027..�.._�.........._.....��._-.�_.�..-.�...�..._Kate ...Wall, -Town Clerk VACANCY - ALTERNATE kwLall@jownberlin.ct.us 860 828-7036 EMAIL: TELEPHONE: _ ._..�._, .__ ...._..._.. ....... _..._....._....-...._.. .. ...........�. .. EMAIL: TELEPHONE: -...M-..._._ Wm,___..m....w __ ....... _.._ _ _.._.........._.. - ......_.. ..._........... _...... RECORDING SECRETARY: EMAIL: .�..�_.��.��-�..�_.....�,_.__�.._,_.u.-.�-�..-.__...._._......_.�...�..�.�-..................._._._._...-._..-.�._...�..._�.-�- Dana Barge .-�...�.._�......____-..w. danaborgesPymail.com _..TELEPHONE:,..__.._.....�...��-.,�.��._-�,�.�.P�.-�.��_.�_..m�._._.._ �....�...............�_._......_.�.w...._..._.......�.��._..w...��.�.,�...w�"_�_��_�.".�.w..._._d� EMAIL: 'I'BII;PHONE EMAIL: R8V1S8d;m.:m.�_m_�.m�:.__�.�....��..........�.�..".... 0 pp�;..,�w,.��..,�.�.�.,.�...-.�._._...,....__.,�..W_.w mm....�„W_.,�..w..- w�.,...�.._�.._w�.w.....��__.. _.._ rest &Hornkohl 16 Cemetery Commission Achievements for 2020 Under the auspices of the Berlin Cemetery Commission, the following achievements were accomplished: 1. Repaired the stone wall at Dunham and sent letter to family informing them of our projects including the future fencing project. 2. Interviewed Eagle Scouts for two projects at Ledge Cemetery to repair gravestones and restore gates 3. Repaired fencing and continued trimming. 17 COMMISSION FOR PERSONS WITH DISABILITIES NAMEADDRESS TERM EXPIRES AFFILIATION INFORMATION: Barbara Cesanek 1/31/2023 Republican Five (5) member board with 54 Hart Street three (3) year terms. No Kensington, CT 06037 more than three (3) can be ... . ..... ...... from the same political party. --------------- At least two (1) member" of Robert R. Dombrowski -Chairman 1/31/2024 Democrat the commission shall be 102 Ellsworth Boulevard persons with disabilities or Berlin, CT 06037 representatives of a recognized, established, nonprofit group whose Nancy Luddy 1/31/2022 Democrat primary goals are compatible 40 Percival Avenue with the intent of this part Berlin, CT 06037 TELEPHONE: ikj REC -.4 77 -1901 _gmmt: _ _'_ _"'.w......__... .. . . Marlo Matassa 1/31/2024 Democrat 211 Robbins Road Berlin, CT 06037 -1—MAL: Salvatore Calaflore 1/31/2023Re ublican 151 Warner Road Berlin, CT 06037 _TELEPHONE: (_86 0-) _604 6-7, 1-8" . ..... I'—'AF F LIAISON:__.._. -__..___.-._. _1A'_ I S_ -0, N ": . ....... EMAIL: sal Ical.com Doug Truitt dtruitt@town.berlin.ct.us (860) 828-7059 . . . . ....... . lfiiLiPif&WE ... . ......... ... EMAIL: RECORDING SECRETARY: EMAIL: Marlo Matassa mmgtassaptown.berlin.ct.us (860) 828-7033 PW EMAIL: ......... . .. . ....... ,TELEPHONE. 'EkAtU � ' Revised eappoint of Dombrowski & Matassa in Commission for Persons with Disabilities The mission of the Commission for Persons with Disabilities is to foster understanding, respect, and involvement of persons with disabilities within the town, and to encourage participation of persons with disabilities in all aspects of community life. The Commission serves as the advisory board to the town for the enforcement of the Federal Americans with Disabilities Act and assists the town with meeting its responsibilities for residents with disabilities. Some recent projects the Commission has worked on include: • Supporting the Board of Education in their efforts to assist families of students with disabilities during transitional phases of their lives. • Monitoring progress made addressing accessibility issues at town buildings and facilities. • Continuing to work with the Library regarding an annual informational display for Disability Awareness Month. • Exploring options for more public presentations on TBI, PTSD, etc. ig �.....�..��_..�_.�....� ..._.� �.�.�.....__..........._�_..��_.�.........�.._� COMMISSION FOR THE AGING. .� _.a......__._....._.-...__.�.-.....��...�.�.... __ ..w..�w..�_�_.w . NAME/ADDRESS - „TERM EXPIRES AFFILIATION INFORMATIONpp-_....... inn Garnelin 1/31/2023 Democrat Consists of five (5) members 31 Colonial Drive Apt. 21 for five (5) year terms; Not Berlin, CT 06037 more than three (3) shall be TELEPHONE; (860) 828'-670'0' ��....�........ _..._�.. �� of the same political party EMAIL ; 1, • _ Barbara D. Gombotz-Chairwoman 1/31/2022 "Republican 24 Sterling Drive Kensington, CT 06037 T—EL iii I—H RiiE s6oj $2$-6�740..W..._. ..��... .._ .,� �.._ .......�� .....�.��... _ . _.� .....��.�.... -._.. .. EMAIL; � �.�..�......��...............� ...,,.� ...._.___....__. .....�.-....._.._�...__._._. Kathleen L. Murray 1/31/2025 Republican 36 Kenton Street Kensington, CT 06037 .TELEPHONE: (860) 828.421.7.......�.....�m�.�_.........�_w_.__.�..�..�.�.��,.�....�..._.�.�.... ��.��..._.�_......_.�..�..�.�...,-.� - MAIL?. _... _ �._�.� �..-_�..�w.............�_��.......-..�.��.. .�-.......�.�... Frank J. Slogeris - V. Chairman 1/31/2024 Republican 66 Glenview Drive Kensington, CT 06037 TELEPHONE: (860) 829-0628 EMAIL; n a Lois H. Ustanowski 1 3 /31/2024 Democrat 31 Colonial Drive Apt. 6 Kensington, CT 06037 ...TELEPHONE; (860) 828-3864 ....�..,.�...�.�.._...__��.�_.�.��_��.......�_......�_.�.�.��.__.��._,�....�.�.....�-...�,�_.mm_�._.-...�_.._. STAFF LIAISC'$N;�,��.�.._.��.____..._._.....m..� EMAIL'..�a%a._�.._..�____._.....m......�.....w.w��...-_...a,.�..............�......�..._...._......_................ .�..��.m.�,.�.......__._....__._._._....�.._._.��.�...�...,�..._..._..�.M.__._...._.. Tina Doyle tdo le town.berlln.ct.us (860) 828-7050 EMAIL;..................m.��_._._�.�.�.....M.�.......� ��.�_ ..�. �._.._ _.._..�m..�._ ....__.. _.-._�_ .�_�.._�__... EMAILm.�......._.��._�._...� ...,��.._,� _�..-_.�....��_�_� ��...�...._....�-�..�....._� _� _...._.... ..TELEPHONE:....,.��.....-..�.�...�.��._......._��._.�.....�_.......�......�.� ��,�._.�.�......m..�_._..�w..._,._.�.._....._.��.....�_��.�_�-..�_...��.�,�..�..�E;ORDING SECRETARY"».��.��...�� Juliet Benjamin 'b�eniamitown.berlin.ct.us (860) 828-7012 _......�._��.� �� .. .,� _..., ......_....�.�.... �� ..., ....�...... . ......... TELEPHONE^ EMAIL: TELEPHONEkm� EMAIL ... ..... _...._ 1x 21.202U & 9 21 2 R pin f Updated officers �..- �. point of Murray, U date..Hice._.........��....-. ..�_, VIS81�...�.....,-..�.�....�...�..�^_.�._.... 20 Berlin Commission for the Agin Annual Report — 2020 The Commission for the Aging serves as an advisory board to analyze and support programs promoting active and healthy living for our Seniors. Working together with the Senior Center staff and town officials we are moving forward to develop plans to build a new Senior Center/Community Center. Our focus for the upcoming months will be to meet with the Architect to review the plans and provide our Commission suggestions. We are looking forward to this facility being the activity center of the town. Providing a meeting place and Recreation Center for the Senior Citizens and the young population with updated equipment, parking and safety all in a central location. This new center will provide space for additional programs and activities for all. We will continue to support the much-needed additional senior housing in Berlin. The present subsidized (affordable) housing is inadequate to meet the needs of Berlin for this growing group of aging seniors and must be expanded to meet the needs of the population. This project is long overdue. Our focus for 2021 for our Commission will be as follows... To monitor the Senior Center/Community Center Project To continue to support the necessary need for Senior Housing To support all informational programs for safety, health and entertainment for our Seniors 21 CONSERVATION COMMISSION TERM EXPIRES AFFILIATION Michael DeLorenzo -Chairman 1/31/2025 Democrat Consists of seven (7) regular 28 Pebble Brook Court members and two (2) Berlin, CT 06037 alternates for five (5) year terms. No more than four (4) _EMAIL. of whom shall be of the same Thomas J. Heisler 1/31/2022 Democrat political party. 482 Lower Lane Berlin, CT 06037 29-8563 Guy Hoffman - Vice Chairman 1/31/2024 Republican 1518 Orchard Road Berlin, CT 06037 . ......... . . Karl G. Lewis 1/3.1./2023. /3"l/2021 Democrat 56 Hartland Terrace Kensington, CT 06037 . ......... TELEPHONE: (860) 828 Joseph Mazza 1/31/2025 Republican 25 Windy Knoll Drive Berlin, CT 06037 TELEPHONES (860) 8 STAFF LIAISON: Caroline Goldberger 1/31/2024 Unaffiliated Maureen Giusti 1402 Farmington Avenue Interim Town Planner Berlin, CT 06037 (860) 828-7060 85 Mguis i town. berli nxt.us Robert Ramsey 1/31/2023 Republican 91 Jeffrey Lane Berlin, CT 06037 .......... TELEPHONE: (860) 829-2 031 Mary Kathryn LaRose - Alternate 1/31/2026 Repu�ii'can mmmm 26 Woodruff Lane Berlin, CT 06037 . .. . .. . . . ..... . . .. ------- TELEPHONE:(860)828-1012 RECORDING SECRETARY: . ......... Karen Pagliaro-Altet'nate-.�_�-.�...�.._�-_...._..........-1/31/2026.._ Democrat Marlo Matassa 221 Stillmeadow Lane mmatassaCcDtownberlin.ct.us Berlin, ur 06037 (860) 828-7033 T - - -LEPHONE --ji6 6j 78-ii0i EMAIL: - . ... . ...... -- ----- glternates, Updated - ---- -Revised. Reappoint. of LaRose & Paliaro as A /9/2021 I.Officers 22 Conservation Commission Annual Report 2020 The Conservation Commission is authorized by Town Charter as provided by the Connecticut General Statutes to engage in development, conservation, supervision, and regulation of natural resources. The Commission is responsible for promulgating rules and managing town owned open space. Furthermore, it develops, coordinates, studies and promotes matters of environmental protection within Berlin. The Commission conducts research into the utilization of land areas of the town and may coordinate the activities of unofficial bodies organized for similar purposes, and may advertise, prepare and distribute books, maps, charts, plans and pamphlets as necessary for its purposes. The Commission had many accomplishments during the 2019-2020 fiscal year and the following is a list of highlights: • Town owned open space areas have experienced increased usage since the COVID pandemic has encouraged people to find ways to exercise and enjoy the outdoors close to home. Hopefully many people have discovered the wonderful and varied hiking trails the town has to offer. • Updated mapping of new and existing trail networks throughout Berlin and produced trail guides and interactive user maps that can be accessed at bt.tp,s://www.towii.berliii.,ct.il,/ap -/(Ioctiineiit/ceilter.A)ov?view=browse&c(iov sea rch'l'itic=*eQov seam chTy pp�-- ,,. l&eGov searchDepartment=19&eGov seas chCate �mr WLL &eGov searchj'opi. �&eQjoy search Year=&eGov searcliSubinit=Search • The Commission engaged in an ongoing effort to maintain safe and clean access, parking and signage for open space areas and trails. 0 The Commission administers the Hatchery Brook Community Gardens located at the Hatchery Brook Conservation Area. Plots were planted by community gardeners from May to October. 0 Planning underway to upgrade water supply for the Community Gardens for use by gardeners. 23 ICDEVELOPMENT_.a.m COMMISSION __.. _.-. _...- _.._--.........., .. ECONOM _...._._.COMMI ._ -....,...-_................. .--.--_.ma-_........................_ _ _....-_..,._ NAME/ADDRESS � - TERM EXPIRES -„AFFILIATION- INFORMATION:- J. Richard Chasse 1/31/2025 Unaffiliated Consists of seven (7) 220 Lamentation Drive members with terms of five Berlin, CT 06037 (5) years. Not more than four TEL PHt)N . (860) 250-2845(4) of whom shall be from the E AIL same political party Keith Bostrom 1...�_��-,._ /31/2024 Republican 97 Crater Lane Kensington, CT 06037 ..............��-_..�...�.�............. ..�.-�� EMAIL: s-- Peter Campanelli - Treasurer1/312026--Republican 1055 Worthington Ridge Berlin, CT 06037 TELEIPHONE:"(86-0—) 690-4263��. �..� -.. �.�..-�_�.... ......�.,�-.—,� .�._.._�._...........�_.......__._.�.._....._..._..— EMAIL:iri Christopher Coppola 111-1/31/2026- Unaffiliated 66Heritage Drive Berlin, CT 06037 .m Tir�i��al�oi: �(860) �505=8711..�m��.�_�.._.�..,�.. �—..........._�m.o�d�..�_.�___......�m_�..._..._�.......��__�.._��.��.� EMAIL: - Dave Cyr - Chairman - 1/31/2025 Republican 245 Cole Lane Kensington, CT 06037 ._TELEPHONE: (860) 828-9953—..._�.-,_,—..�o�.._,,�.—...�.....wm.—....._.w._.�_..._...........�....... �_�—..��._•.�..„�,�w....�.��..�.� � STAFF LIAISON. EMAIL:net Edward C. Egazarian -V Chairman 1/31/2023 ..�.�.. ..e.�m.o��• c ra t . Chris hrisE.0g.. e..._..�_�..-....��.-....�-...... 1183 Worthington Ridge sedge@town.be,rlin.ct has Berlin, CT 06037 (860) 828-7005 ..��.—...,..... ... _........ --- _...... ... ........... .. �.�w._•._..,— �......_....m, Bob Sisti 1/31/2024 Unaffiliated 286 Vineyard Drive Berlin, CT 06037 TELEPHONE: RECORDING SECRETARY”: EMAIL:....-...--.�..W...�__....�,-.. .....�.-__...._. -..�.- _,,.-.�. -._. �.. w _.-._.-.. .......�� .�....... ...._....,.__..._�...�.....-.._......-.....:o�..�..�.�-_._,.__......•-mm...... Kristen Grabowski kgrabowski@town.berlin.ct.us TELEPHONE: EMAIL: TEG�EPHOiVE• EMAIL: .W —.... .... _.._ _ — ... , —,.. _._.—._ .......... Revised: Reappt. of Campanelli & Coppola, Updated officers 1f 2 X2021 & 2$2021 24 Economic Development Annual Report — 2020 The Economic Development Commission, Jim Mahoney, and Chris Edge continue to work closely with and in conjunction with our Mayor, the Planning Department, others within Town Hall and the community to bring new businesses, jobs and development to Berlin. In addition, much effort has gone into supporting existing Berlin businesses, developers, and development projects underway, which has been very important given the devastating effects of COVID-19. Below you will find a list that shows some of our accomplishments in 2020. Tax Abatement Policv - Expanded/enhanced program to offer a 10 -year abatement based upon a minimum investment of $12.5 M Mixed -Use Growth - Turnpike Ridge approved and construction underway on 18,000 SF retail building & 72 apartments - Steele Center to begin in early 2021 which includes 19,000 square feet of retail/office and 76 apartments Promotions To Support Restaurants and Retailers - Eat Local — Win Local — over $10,000 in receipts received by Town - May is the Month of Mom - Fall Back in Love with Shopping Berlin (Berlin Bucks) - Eat, Drink & Stay Local Ribbon Cuttings and Ground Breakings - Train Station Boulevard ground -breaking with Governor and other state agency heads - Complete Sheet Metal — Ground -breaking on new building - Four Rod Road - Rooster's Chicken & Waffles — 1224 Farmington Avenue - Turnpike Ridge — ground -breaking — 196 Berlin Turnpike - Focus Physical Therapy -- 1138 Farmington Avenue - The Color Platform — 848 Farmington Avenue - Frank Higgins & Sons — 199 White Oak Drive - Sudor Taino — 224 Berlin Turnpike - Strength in Numbers — 119 Webster Square Road - Box Bistro - 378 Main Street - Edward Jones — 1073 Farmington Avenue - Italian Club — 16 Harding Street (remodel) - Boss Grill - 224 Berlin Turnpike - M C Barber - 1427 Berlin Turnpike - Adaptive Therapeutic Massage - 31 Seymour Road - CT Grows opens on Chamberlain Highway Kensington Village - Main Street Center - Successful Trick or Treat program with over 325 children who attended --- 45 businesses participated - Held the 2°,' Annual Light Up Berlin Holiday contest (ended on January 2, 2021) - Avenue Restaurant re -opens after major expansion of kitchen Fagade Projects - Joey B's signage installed - Seven Moons signage completed - Focus Physical Therapy project completed - Outside patio at 848 Farmington Avenue completed - Tracy & Company completes landscaping project - SalCal Real Estate siding project completed - 925 Farmington Avenue completes landscaping - Italian Club entrance, paving and landscaping program completed - Construction began on patio at 819 Farmington Avenue —January 2021 completion - The Color Platforin and Provision State Coffee both install signage - Ron's Auto approved for new signage for 2 buildings on Farmington Avenue — 2021 completion - Powerhouse Gym approved for upgrade to facade and new signage on Webster Square — 2021 completion - Town Place (211 New Britain Road) approved for new signage for entire building and individual tenants 25 - �w.-...... ....-__.w..�............�...®......_.......�..,-.�_��..�-. ,..HISTORIC DISTRICT COMMISSION � ....-...�.....-...�.... � _�.._�_..._ ..- �..�_,.� �. TION: NAME/ADDRESS - TERM. EXPIRES - -AFFILIATION INFORMATION: _....._�..-.. �._._._.-�a. E. William Cink, Jr. 1/31/2025 Republican Consists of five (5) regular 121 Sunset l.,ane members and three (3) Berlin, CT 06037 alternates for five (5) year -..-...��.'-..�.. terms; Not more than three ....EMAIL:, " � � �� .-.m�- ...,.._....� _.............-._ .. �_�-._...__�_........�...._......-....-..a� 3 regular members of whom Richard Bennett 1/31/202.3 Republican shall be of the same political 1167 Worthington. Ridge party. Berlin, CT 06037 EMAIL: Herb Watson 1/31/2026 02 Democrat 181 Hudson Street Berlin, CT 06037 dTEiet46NE: (860) Sze-9.365.....o_...o.n _...�.-..�..�.._.. �.�........-- � �.�-....-.�.�._....._._� . _._-.._�......�.� EM_A[L: -..�. Susan Skene - Chairwoman -- 1/312022._...... Democrat-� 203 Hudson Street Berlin, CT 06037 EMAIL; Lorraine E. Stub N. Chairwotnanmm 1/31/2024 µ Democrat .......... 2270 Chamberlain Highway Kensington, CT 06037 ��i��HaivE:..��sdaj.��szs.szs�,.�._._w.._.�_��.........................._..._�..._...._....�-_......__..._.�...-.........�........�...-....��.._-..�.�STAFF �.IJi��.__...._._....................-.�.�.�-. EMAIL;Iamb Palma (Pamela)Pethigal-Alternate 1/31/2025-� DemocratMaureenGiusti ��---_-- 81 Ledge Road Interim Town Planner East Berlin, CT 06023 (860) 828-7060 TELEPHONE: (86p) 829-0829 �_.. ...-....-�.......�� .��-_�.� mgiusti@town.berlin.ct�Us EMAIL: � Andra Lou Millerd- Alternate.� blica...-�-�-- R pu n 1231 Orchard Road 1/31/2026 Berlin, CT 06037 .mTfi-Ci V1 IoivE: ($r*o� rago.i i i .i._....�...�_-..-�.......mm�� .-.�-,....-.�.._.�-m�-m�_.�w�_��.._�......��._....._...�....._ .............._��.._........... EMAIL; Amy Prescher - Alternate-- - _ -Democrat 850 Worthington Ridge 1/31/2022 Berlin, CT 06037 RECORDING SECRETA,.RY`:-__�_.._. EMAIL: ...,-.,.�..._..�.�.-n..�W.�.._...�M a rlo� M ata ssa_-...-._....__....._.....,.. mmatassa@town.berlin.ct.us ------- 860828-7033 TELEPHONE: EMAIL: TELEPHONE EMAIL Resignation of Bennett & Watson as Alternates, Resignation of Millerd &... 6, .."µ fi & 2/2/2021W `- - -" mry Prescher as Regular Members, Appt. of Bennett & Watson Regular Members, , ....aPPt. of Millerd as Alternate , Appt, of Prescher as Alternate - - 26 Historic District Commission 2020 Annual Report The mission of the Historic District Commission is to preserve the historic character of the Worthington Ridge Historic District and to promote historic resources in the Town of Berlin. The commission meets with homeowners in the district to review and regulate proposed alterations to the exterior of properties in keeping with design guidelines applicable to historic properties and the specific context of the historic district. Members of the commission support local historic preservation efforts by identifying historic resources and conducting research about town history. They also support educational outreach and public programs to foster a sense of community and encourage tourism. Commission members provide consultations with property owners who may have old and historically significant structures. In cases of demolition or extensive remodeling, they strive to document the site and advise the owner on how to reuse or reclaim materials. The commission continues to support efforts to complete the renovation of the Worthington Meeting House as the future home of the Berlin Historical Society Museum and a community cultural center. There were six meetings in 2020 and Certificates of Appropriateness were issued for the following projects: 1) 1096 Worthing -ton Ridge, replacement of garage doors with energy efficient doors 2) 775 Worthington Ridge, storage building and extension for fencing 3) 966 Worthington Ridge, front door replacement 4) 121 Sunset Lane, front door replacement 5) 1224 Worthington Ridge, convert porch to enclosed porch 6) 724 Worthington Ridge, restore front porch One of the most successful projects in 2020 was the restoration of the belfry of the Berlin Free Library at 842 Warthington_Ridge. The parapet and urn finials were reconstructed and mounted into place at the end of the year. With support of members of the HDC, the Town of Berlin was able to save the commercial property at 861 Farmington Avenue. The preservation of this building will bring historic character to the new development near the train station. This building is significant for its brickwork which matches the nearby firehouse and documents the brick industry that once flourished in Berlin. This preservation effort, led by Lorraine Stub, was recognized in the Connecticut Preservation News, a publication of Preservation Connecticut. The commission regrets to report that a historic house with extraordinary architectural distinction at 673 Spruce Brook Road was demolished by a developer. The loss was mourned by many in the community, and in the aftermath, the HDC has formed a subcommittee to research demolition delay ordinances. An ordinance would give us authority and time to have a property researched, documented and structurally assessed. The goal would be to help find alternatives to demolition, and at the very least salvage irreplaceable materials. Advocating for historic properties throughout town is our purview under the Town of Berlin's Certified Legal Government status. The HDC will also be reviewing ways to ensure compliance with violations of historic district regulations. Respectfully submitted, Amy Prescher & Lorraine Stub 27 INLAND WETLANDS AND WATER COURSES COMMISSION NAM_Em ADDRESS m...- w, - - -TERM EXPIRES AFFILIATION INFORMATION. ----,.. Michael Cassetta 1/31/2024 Republican Consists of seven (7) 323 Wethersfield. Road members for terms of Berlin, CT 06037 three(3) years; Not more E>i i ONE:�.. a}� 508-1767mm.-..�- ....-��_.- _ �_...m....-....__.. ,. ..�_...�. �...�.�. ..._......-�..--..........-....._ than four (4) of whom shall EMAIL: --- - .,-.. ..-.-. ....-.-___._. be of the same political party; William A. Jackson V. Chairman 1/31/2022 Republican Two (2) alternates with three 289 High Road (3) year terms. The members Kensington, CT 06037 also serve as the Aquifer ONE: (860) 213-3152 Protection Agency. Peter Nieman - Chairlpan 1/31/2024 Democrat 1230 Worthington Ridge Berlin, CT 06037 .—T�LEPHOIV�E: �66-6�szs-s��._�.��_�..��.�.._��_�....�......_.....�.�_�-..��..—��_..._o��.._..�..,�._....._.....�-_....�.�.�.��.....� EMAIL: _ Frederick (Rick) White - � � 1/31/2023 -� �Unaffiliated�� 90 Sherry Lane Berlin, CT 06037 ��,....�...._._.—......._..�— EMAIL: GatymmPavano --.. -1/31/2O22µ Republican - 67 Hickory Hill Road Kensington, CT 06037 S"GAFF LIAISON: 9721 841-�N�.—�.__._.._�._.._—.—�.--�..�_.—.__ TELEPHONE . EMAIL:MOM OR '' ' ' Robert lzzo - ... .._mp1/31/2024 Democrat James Horbal, Deputy Public 301 New Britain Road Works Director Berlin, CT 06037 'horbat@Lown.berlin.ct.us (860) 828-7069 David P. Rogan-.....�..,. -1/31/2022 -Republican 775 High Road Kensington, CT 06037 Steve Biella, Jr. - Alternate 1/31/2023 Unaffiliated 84 Bernard Road Berlin, CT 06037 TELEPHONE: (860) 883-8985 - - -- - RECORDING SECRETARY, .......,��.-,_..,..�-.�...._.-,.-.�_._....._..._-...��-...-..-.......�.._._.-._ �.._..,.-.�.... VACANCY - Alternate 1/31/2023 Lecia Paonessa I aonessa(@town.berlin.ct.us (860) 828-7022 TELEPHONE: TEI.EPHOIVEs Revised: Reappt. of Cassetta & Nieman, Appt. of Izzo 28 Inland Wetlands and Watercourses Commission 2020 Annual Report The Inland Wetlands and Watercourses Commission consists of seven -members who are required to uphold the State of Connecticut Inland Wetlands and Watercourses Act of the Connecticut General Statutes. The Commission is also charged to administer the National Flood Insurance Program through the Federal Emergency Management Agency. The Commission accepted 13 applications during the 2020 calendar year: Application Submission # Property Applicant(s) Date 20-01 WF 964 Farmington Avenue The Ave Restaurant Arti Bomova 01/07/20 20-02W Summit Wood Dr. Lot, 10, Block 74B Sean Gunning 0110720 20-03WF 47 Worthington Point Rd., Lots 53, 54K, 54L, Block 120 Charles Lexius 03/03/20 20-04WF Linden Drive, Lot #200, Block 74 DF Realty LLC 05/05/20 20-05WF 15 Christian Ln, Lot #3-B, Block 76A CRP, LLC 07/07/20 20-06W Lots 11-1,11-2 and 10, Block 122 Deming Road 833 Deming Rd LLC 07/07/20 20-07WF Lot 13, Block 83, 522 Berlin Turnpike 550-554 Berlin Trnpke Assoc., LLC 07/07/20 20-08WF Lots 12, 13A and 13C Block 83 Berlin Turnpike BT 2008, LLC 08/12/20 20-09WF Lot 41, Block 133, Beckley Road Estates of Berlin, LLC 09/01/20 20-10WF Lots 3-1, 3A1, 3A2 and 3A3, Block 83 Deming Rd I Deming Rd Business Park 10/06/20 20-11 WF Lot 3A Block 127 Deming Road Berlin Water Control 11/10/20 20-12W Lot 1, Block 10, West Lane The Preserve SM, LLC 12/1/20 20-13WF Lot 4, Block 115, 155 Toll Gate Road David Olson 12/1/20 29 PARKS AND RECREATION, COMMISSION _.__....��...._�.�_..... -_.... __.�_._................_ ...- NAME ADDRESS TERM EXPIRES _AFFILIATION INFORMATION: -Donna Bovee - Chairman 1/31/2024 _ Unaffiliated Consists of seven (7) 85 Steepleview Drive members for terms of three Berlin, CT 06037 (3) years. Not more than four TELEPHONE: (203) 482 613.9.-.- ............._...-..._� �..�.......—....--- ..."...."..._.�.. (4) of whom shall be of the EMAIL: _...._..._.-..m._m......W_-...........-.......-...-------- same political party Dinesh M. Patel 1/31/2022 Democrat 66 Deerfield Drive Berlin, CT 06037 �TELEPHf)NE:(860) 518-9p56.-..._....��_-..,...�...._._.._....�_........_.��...........�.��........�..�.....�.w..�_,�................�.._..�...� EMAIL: Don Dellagtrila - V Chairman -W 1/31/2022 Democrat .......... 4 Grapevine Lane Kensington, CT 06037 7668 Gregory �_��....�...�.......��..�_�-_ �.._.mm�.�.��,�._..�.�.�.�.��,�m..-�.........�,.��-�.�_-.._�..�...�..... EMAIL: Gregory J. Starr --�-1/31/2024- Republican 59Hudson Street Berlin, CT 06037 �TELEPHUNE: (860) 276-59�92..�..�.�-..._..��.._�.�__.,_•-___....�._.._._�_..._.._�.._.._._..��.._-��._...�...._,�..�..__��.._.. NEMAIL: Andrew 1/31/2 Le nani Democrat g 024 �. -_. _,.�.µ....�... 32 Overhill Drive Berlin, CT 06037 .._�..�...�._-_,............ ..._... -.,........ ...... STAFF LIAISON; ........._..w....... ��_.... EMAIL: + _ .w.��w ...................M .. __.w.....�.�...,�.�._,.� Joseph M. Pulcini 1/31/2022 Unaffiliated�- Jeri Ochoa, Director 162 Crater Lane Jochoa@town.berlin.ct.us Kensington, CT 06037 (860) 828-7010 �fii> ptia>;aE (iar of i � 4—6 ................�.-.. ....�., ..._..-._..._....�_�.�...�..............� . EMAIL _ _ Anthony Btatrirnas-� -- --1/31/2023 -Republican--�� 921 Edgewood Road Berlin, CT 06037 . TELEPHONE: (860) 828-7756 �_.._._.......-�.��...-._...�....__.�.�..,.��.._..��.......�..-�-_.�-�. EMAIL: but rmm,s@„comcast,net __..........._.,. _ .. __._ ._.._r..uM_.___._...w. __.................._...._....___........... TELEPHONE: _,.... ... -. M._.... m _ ... - . ...�..__... ......._...__... ... .- ._,....-.., ..- .....RECORDINC3 SECRETARY-_ ----------- EMAIL: ._......_._....--..._- .... .._...... ......... _.._...... _... ____W_....�_.. .__.m......._._........._. -..........Dana Barges...__,._..... danaborges@ymail.com ..TELEPHpN�E�.....�_..�.._....u....._...__ ._...,...�W�.W,_............ ...... EMAIL: TELEPHONE. EMAIL: 1evised ......._-W.-W.....W___.w._ Reappointment of Bovee & Legnani, Appt of Starr 30 PARKS AND RECREATION COMMISSION Mission The Parks and Recreation Commission has oversight of the Parks and Recreation Department and the Public Grounds Department. We are committed to providing Berlin residents with high quality recreation programs using facilities that support and complement those experiences. It supports maintaining, recruiting and developing staff who will be friendly, courteous and knowledgeable when interfacing with the general public. Provide the foregoing at a reasonable yet competitive cost within the constraints of the Town financial structure. Hiehliehts Over the course of the year, the Commission initiated, approved and supported a number of items that came before them, such as: • Developed and approved a short- and long-term field improvement plan to ensure field safety and cover needs into the foreseeable future • Continued to run successful special events such as Monster Bash, Scarecrow Festival, Santa's Parlor and Tinsel Fun Run as well as a full summer of programs and activities • Replaced 3 diving boards at the community pools • Worked with staff and Town Council to obtain funding for initial phase of funding Sage 1 field renovations to create a field dedicated only to softball and funding other field improvements 0 Participated in design of Sage 1 with Berlin High School softball coach and supported staff • Supported and participated in design and other developments in the proposed new Berlin Community/Senior Center • Numerous donations such as memorial benches and plaques, scoreboards for fields, and donations to Parks and Recreation programs or events • Parks and Recreation staff worked closely with Health Department to safely plan the opening of Percival Pool given Covid-19 restrictions • Planned and introduced virtual programming due to Covid-19 restrictions • Continued support for Parks and Grounds in their assessments of fields and courts, identification of damage and cause and options to limit further damage. The Parks and Recreation Commission continued to work with all field users and kept lines of communication open with an annual meeting. Fees were adjusted and adapted for field reservations. Considerable time understanding COVID-19 compliance efforts and adapting ever changing requirements and staffing while still providing programs that the town can enjoy and participate in. 31 .�_„_..PLAIN"NIN"G AND ZONING COMMISSION (WEBSITE LISTING) ........ ..�. ... NAME ADDRESS TERM EXPIRES AFFILIATION INFORMATION: Jon -Michael O'Brien 1/31/2023 Republican Consists of seven (7) regular 34 Conlin Way members and three (3) Berlin, CT 06037 alternate members for five (5) year terms. Not more than obrie"n!p�townberlinxtus� w ti „ �- „ w -,, ., .- .,w., . �- four (4) regular members can George H. Millerd 1/31/2026 Republican be from the same political 1231 Orchard Road party. Not more than two (2) Berlin, CT 06037 alternates can be from the TELEPHONE. n/a same political party. EMAIL: mdftwn�berlinxt.us Diane Jorsey - V. Chairwoman 1/31/2024 Unaffiliated 1092 Edgewood Road Berlin, CT 06037 ,,,,a�w, erlin ct.us �..._..__�_.._.._.._�_,__.__........ Timothy J. Zigmont 1/31/2024 Democrat 225 Grove Street East Berlin, CT 06023 TELEPiiQIVE..n_._�._....._.._.w........- .,."...,-.._.W_,_ .... ... ..............___..........._-- ..,_.m..w.._.... EMAIL ,,,,,,,,,,�_,�,.--._.,.._.w__._,�. Brian G. Rogan - Secretary 1/31/2023 Democrat 2104 Chamberlain Highway Berlin, CT 06037 TELEPHONE: n/a STAFF LIAISON: EMAIL,µbtu„gantcrwn.berlin.ct.us-..._ _. _. Re ._....... __.._... .,... _....._...__._„,...._, .,,,. ..._ J Veley - Chairwomail 1/31/2026 Reblican Maureen Giusti 1424 Orchard Road Acting Town Planner Berlin, CT 06037 Mguisti@"t"own.berlin.ct.us TELEPHONE: n/a,, (860) 828-7060 �.EMAIL:,jveleyR!pwn.berlinxtus............... � a� �.� � " �..._.. ,. .�.�._,_...�.� �_�..-. Steve J. Wollman 1/31/2022 Republican 80 Ice Pond Lane East Berlin, CT 06023 n/a...�..�,.��_,.,._,_�..............�....,.�.�.,,�..�.....�. ��-,.�.�._�._,-.-..��_� �-.�.�..-___m�.�-...�._�_� EMAIL-�swollman@town".berlinxt..us Peter 7arabozo -Alternate 1/31/2026 Unaffiliated 158 Ellwood Road Berlin, CT 06037 ., TELEPHONE: n%a-w�.�_..w��.��._..,.,.-,.,......._.�....�.�„",_,,...,,.,w�. RECORDING SECRETARY, Andrew Legnani - Alternate 1/31/2024 Democrat Fran Semnoski 32 Overhill Drive fsemnoski@town.berlin.ct.us Berlin, CT 06037 (860) 828-7066 EMAIL: _ Steven Biella Jr. Alternate -m -- nW -1/31/2022 µ mm Unaffiliated µ" 84 Bernard Road Kensington, CT 06037 EMAILi _ Revised Reappointment of Veley & Zarabozo, Appt of Millerd as regular member, Appt, of Legnani as Alternate, Updated Officersµ 32 Planning & Zoning Commission Annual Report- 2020 The Planning and Zoning Commission is authorized by Town Charter and is governed by the purposes, authority, and requirements of the Connecticut General Statutes. The Planning and Zoning Commission engages in long-range planning for future development and makes decisions regarding the most desirable use of land in the Town of Berlin. The Commission drafts and adopts a Plan of Conservation and Development for the Town and adopts a zoning district map. It also creates zoning and subdivision regulations to guide land development towards the goals of the Plan. In addition, the Planning and Zoning Commission reviews site plan applications, special use permit applications and subdivision plans. The Commission is generally scheduled to meet and hold public hearings as applicable twice a month. The Commission successfully held hybrid and remote meetings in response to the pandemic. Five of 23 scheduled meetings were canceled, and two special Meetings were added. Five meetings were held in person, eight were held remotely and seven were hybrid with both remote and in-person access. The following is review of matters to come before the Planning and Zoning Commission during 2020: Subdivisions and Resubdivisons 1 Site Plans and Site Plan Amendments 10 Special Permit -Site Plans and Amendments 1 I Special Permit 1 Fill Permit 1 Zoning Text and Map Amendments 6 Bond Reductions, Releases and Revocations 6 Municipal Improvement CGS §5-24 Reviews 4 Special Events and Fair Grounds Events 3 Facade Grant Reviews 9 Zoning Compliance and Miscellaneous 10 Project review included several large projects including the reapproval of Estates of Berlin to finish phases 1-4 and the development plan for the phase 5 townhouse section, reapproval of an industrial complex on Deming Road, and a new workforce housing development. The Planning and Zoning Commission is involved in miscellaneous matters including concept plans, modifications, and Certificates of Zoning Compliance. They are also involved in several matters of pending litigation. Respectfully submitted, Joan Veley, Chairwoman 33 ..�.w_� � ._�.. .. ��.._......._..-._._..........._�.�..w__....._-.._.�.�.._.. POLICE COMMISSION .�� ...�.... � ._. _..�... �_�.__..-_-_.��....�_�.._.,��......�_.. NAMKARDRESS - - _ ....._�....__.wa._.......... _.._TERM EXPIRES AFFILIATION INFORMATION: - Melissa Garden-Urrunaga 11/16/2021 Democrat Consists of five (5) members 1.075 Orchard Road elected by general election to Berlin, CT 06037 serve four (4) year terms. Not :(860) 841-6748 ........— .. more than three (3) of wham shall be of the same political Paul N. Eshoo - Chairman 11/16/2021 Republican party. 218 Brooke Meadow Road Kensington, CT 06037 Berlin Police Website: www.berlin3d.org EMAIL: Steven K. Wilson - Vice Chairman- w - 11/21/2023w wN Republican 111 Metacornet Drive Berlin, CT 06037 EMAIL Ryan T. Zelek107 Crystal Crystal Falls Way Berlin, CT 06037 TEi�I*w�a�vl: (s�6o) 212-9348..-..__._._.................µ.�..._.__.u.._......�.-�............_..�...-.w_...�...._.�._..._........� David P. Rogan_...._ - MM11/21/2023 Republican 775 High Road Kensington, CT 06037 �.STAFF �LIAISON: ..�......._._......................_�._. EMAIL: `' Chief....Jahn Klett..�.......m..�__w�.�._._...._�_..._,. policechief@berlinpd.org TELEPHONE:�._.._._._...._.....w.,.......�.....�b..a��.��._�.��...�._�....�_.�.-_..__�....._.�_._�.....,_.,.�W..............._�_��..�.�.�....._.�..�...�....�...�..�......� (860) 828-7093 EMAIL �.TELEPHONE:,_�w...�...�....�_�.....��,..�_�._..—...._........._.........�w_�,�_..�_�_�.�.��....�.._......��....._.��...��..��._�...�.�...�.�.........��.....—.�._�........ RECORDING SECRETARY: EMAIL• ......._._._.......��w._��...u..��...��................. -._.-_-....__-......��_.._...._.........._�� Marlene Kastner _ .......�,,-.-.._..w. rnl(a'.tt7er(rr7bcrl_iNvdr(rrg �.�fiLE�PH.O�N.E: �_�w�_��....._�.�....�.-�_..�.�._�..�..��..�-_.�...._.�.,..m.-�.._.�..,.-.- �...._�._-............_�_.....�.�_�� 860 828-7093 EMAIL...,��.-.-.....—....,._.�...__.._._....._._............w.... a...�.....�..—..._..�._�... �.._....._..w..M_...�.._......_. TELEPHONE,— EMAIL--------- .�.—�",.�,_. mm ._....._...._._.�m...-.._..�.,_�.........,�_.____....._�....a.u....�.m___.—.,_,._._.._. � _ Revfsed. Election bay Results - Election of Rogan, Zelek & Wilson n Urr u. v.. . 11/52019 & 116&2/4/2020 _lResignation o Annunziatam, Appt o Melissa Gar eaga W - 34 Berlin Police Commission 2020 Achievements and Accomplishments Recruitment & Selection: Officer Marco Correa was hired on May 11, 2020. Officer Maegan Musanti was hired on June 01, 2020. Officer Brendan Clark was hired on August 31, 2020. Officer Peggy Kennedy was hired on August 31, 2020. Crossing Guard Sally Huggins was hired on September 16, 2020. Dispatcher Brett Chockey was hired on September 27, 2020. Officer Sebastian Skarba was hired on December 28, 2020. Retirements & Departures: Crossing Guard Judith Schuler resigned on March 20, 2020. She served since 2017. Officer Rich Schreiner retired on May 1", 2020 after serving the department FORTY-THREE years. Officer Steve Kostka retired on June 14, 2020 after serving the department for sixteen years. Dispatcher Brenna -Lea Whary resigned on July 10, 2020. She served since 2019. Officer Torn Blake retired on September 18, 2020 after serving the department for seven years. Promotions• None. Achievements & Accomplishments: Beginning in March and continuing throughout the year our staff continually made adjustments to combat the COVID-19 pandemic. Among them were the issuance of a COVID-19 response plan, modifying procedures at police headquarters to reduce contact with the public and comply with social distancing guidelines, ordering and acquiring additional personal protective equipment for our employees, and registering all employees for the COVID-19 vaccine. Thankfully only a small number of our employees contracted the disease, and all recovered. On the evening of Sunday June 7`h all sworn personnel reported for duty in a prepared response to a Black Lives Matter rally that was being held at Veteran's Park. Officers assisted with traffic control when the protestors marched on Massirio Drive and Farmington Avenue and maintained a security presence. The event was peaceful, and no arrests were made. 35 ■ In October the department applied for and was awarded an existing state funded body -worn recording equipment camera grant that reimbursed 50% of the first-year costs ($103,247). House Bill 6004 mandated their use by 07/01/2022 and only offered 30% reimbursement. The police department was able to save the Town $20,650 by successfully discovering, applying for, and being awarded this grant. ■ On November 4"' the police department held a virtual community forum to discuss an increase in the number of stolen motor vehicles and theft from motor vehicles that we were experiencing in tow. The Chief, command staff, and crime prevention officers spoke and shared information and target hardening tips. A moderate number of people attended, and it was subsequently shared on our social media platforms and Youtube. As of January 2021, the YouTube video of the forum had been viewed over 230 times. ■ A number of sorely needed renovations were completed at police headquarters in 2020. The lunchroom was remodeled to include new cabinets, countertops, furniture, and appliances. Two interview rooms were constructed, one off the lobby so members of the public can now speak to officers in private and the other inside police headquarters with recording capabilities required by state law. A Spacesaver storage unit was purchased and installed in the records bureau as part of a reorganization project to consolidate paper records and create additional storage space. Building security was enhanced with the installation of a key fob system at points of entry and exit. 36 ......_...........-....-_.._.................... �..�-.�m1....1-...... .�. F'UBL{,C,BkJICDING„COMMISSION.--�_�..�....._..�.�.�.._..a .w...�.� .�-�....._� NAMEADDRESS _ mmw mm TERM EXPIRES AFFILIATION „m.INFORMATION: m Donald Lombardo 1/31/2022 Republican Consists of seven (7) 38 Park. View Road members for five (5) year Berlin, CT 06037 terms. Not more than four (4) .TEi EPH oNE: (s60, J-2,-0- "9 .............�.�......� ._.�..._.....µ� �.._.__ ._..._......._... ....-�....��....�'.�� of whom shall be of the same EMAIL; n a -,- political party James P. Ouellette - 1/31/2023 12023 Democrat 26 Mildrum Road. Berlin, CT 06037 TELEPHONE; (EGO) 3OG-613.3...�......_,�.�..-._..._....-._�._...�..,..—...............�........._....-....—..b��..��...��.�..�-,...-. ............ .. ._..EMAIL....:�_�......._...—,.�.�.-......._..m..-�...._....—............_,.-.�.w..�._..�..a_...—.-....._.._.._.._ ......... Barton N. Bovee - Vice Chairman 1/31/2025 Republican 85 Steepleview Drive Berlin, CT 06037 1/31/2025 VACANCY ...._..._..._.._... ... _............. ................ �...__._.. �_..-.��.-...�_.,._...._._. _.............��.�.�_._..... � EMAIL; _- .. ... •• ..... _...,_ _,....._.._... �_... _.a Thomas B. Reid - Chairman 1/31/2024 Unaffiliated 1062 Worthington Ridge Berlin, CT 06037 �STAFF ...LIAISON: �_...�...........�....�_..._.�.�.�. EMAIL; n�/a _ Thomas J. Salit77eno....�_��.....-�_�.�....��.�-...�_1/3.1/2024 Demacrat.....�....�....-.. .�.�Mike Aher.n..._.__.._.�_...m.....�-_._._-�.µ-._ 77 Earl Street Public Works Director Berlin, CT 06037 mahern@town.berlin.ct.us TELEPHONE 86O) 28- 923 ($60) 828-7014 Michael (Mick) Tarsi 1/31/2023 Republican 216 Watch Hill. Berlin, CT 06037 LEPHONE; (BG�O) 280-3016 ..,_.��..�....�...�.....,�.��b�_,-��.........._..._�.�...._._..._�_..._........_..�.�._...,..__.�.-.�...... ..TELEPHONE;.._-..�...._........_.._._.._.._....�...-.....�.....,........��_,...M....-.__...-....��...�..-.—...............�..._.-.�.._�._..,� RECORDING SECRETARY: EMAIL:..-..u...._._m ................-._._..._.u�... _....._...� .. �.. wwm_.....-..... ...�.-..__....._._ �.n_ .� ....�...�� ..M�...... Lecia Paonessa I aonessa town.berlin.ct.us _TELEPHONE;...�,�..,�..___._..._.............._._.......... �...��.. �_. ....—.._.—._--�.-�-�—..-�—_._.._�._._..........�_............_...�.�._��..� (860) 828-7022 EMAIL: . _....._��.--_..�.-..... w..__.._.........--...— ........._..._.__._...._......................�......._..._�� _.............— . �.M�... mmTEGEPHOIVE• EMAIL_ . ....... _ .. —..... _. .. ...._ ,, w. ..w. _ ......m ,—._..W.._ ._.._._ .__w W .._.._.. ...,�-_Revised. Updated officers 37 Public Building Commission Annual Report - 2020 DUTIES AND FUNCTIONS It is the duty of the Public Building Commission to develop preliminary plans and cost estimates and supervise the construction of, addition to, or alteration of any building approved by the Council, based on a statement of need. ACCOMPLISHMENTS IN 2020 Community/Senior Center —The Commission received a statement of need from the Town Council regarding building a new combined community and senior center. With the issues caused by the 2020 pandemic, progress on the community/senior center has been limited to online communication, and a website was opened to communicate ideas, comments etc. with all interested parties. • The PBC closed out the High School project at the January meeting, and delivered the completed project back to the Town. All contracts were met, all bills paid, all documents received an acceptable review by the town's attorney, and the project concluded with an estimated savings to budget of over 1.9 million dollars. The State will not begin its audit until the project is accepted by the Board of Education and submitted by the Town. The State will then schedule their audit to determine acceptance of all change orders before settling on the final amount. • Truck Wash Facility — The Commission recently received a statement of need from the Town Council regarding the need for a truck wash facility upgrade. The Commission is in the process of reviewing the statement of need and gathering information. The Commission is also one member short of the seven -member total and would welcome any interested candidate to fill this open position. 38 Public Golf Course Commission _....._.. NAME/ADDRESS AME...A.D..._._,,.0 .., . ......mm.®......, ..,. ._._..._.- ..ILIA ION INFORMATION: ........ , .. ..w................,..,.__�._... ._..w. DR SS S TERM EXPIRESAM ATION• Peter J. DeFazio -Chairman 1/31/2024 Unaffiliated Consists of eight (8) members 92 Wildermere Road for terms of three (3) years. Berlin, CT 06037 Not more than five (5) of ELEPH 0 NE: 88 7680 whom shall be of the same EMAIL: political party. 2024 Unaffiliated J. g Jr. Ordinance Adopted: 136 Elton Road 2017/09/19 & amended Berlin, CT 06037 2/20/2018 (changing ...TELE........ QNE.;._,.._.��,........�,�......�_...,�.._....�,_............_._._..._..._.._...._........_.._..,..._�.�...�.�., PH (860) 798-9650 membership for 7 to 8) EMAIL: Gale A. Lemieux 1/31/2022 Democrat 102 Wildermere Road Berlin, CT 06037 EMAIL Sebastian J. Senia 1/31/2022 Democrat 8 Dunham Drive Berlin, CT 06037 TELEPHONE: (860) 828-1198..,...-...,...�...�........� ��_...�..._�. �.._..�..-... �......�..-�W.�.........� .. ., James E. Norton - Vice Chairman 1/31/2023 Republican 36 Steepleview Drive Berlin, CT 06037 �TELE'PHONE: ($60.,.306-5216"..�-.....��,�...,.�,��...._._.�..�.�....._.�..�..._....._.........,.....�.��.�......�.....-..�� STAFF h.IAISON«.......__�_..._�.,...�......,.,w... EMAIL: j�lneshorto0lSiS,1Lt ... ...,._ ..._.__.__......�....�_ ...,..._..w�..,.�n.. ..... ---------------- Nancy .---.___---- Nanc L. Berger 1/31/2023 Republican _�... m�. Jerry Sw�.a� l. .v.�..i.aa,...,._.._�. .�..._ .,- ,,. .. Acting Director 1146 High Road (860) 828-7054 Berlin, CT 06037 'saw Ivio@town.berlin.ct.us TELEPHONE 597-5547 EMAIL:nfa m James Green__.._.....�-.�...._..._..�.-...w._m_..-...,..._... 1/31/2023�....�. Democrat._,.. 29 Bannan Lane Berlin, CT 06037 TELEPHONE. (860) 919-4506 .............. w,..,,w,.._...... _.M ,.. ,. �...__......,.,.,.....�.. _SMALL.':- ��_.�.,....�_.�..,.,_...... _.._.._.._�.._._.... Joseph M. Pulcini 1/....1/2 31/2024 Unafilliated 162 Crater Lane Berlin, CT 06037 TELEPHONE: (860) 416-5196 �.�.......... w.... .� ...,....._...... �..�_......,....�_....�. �..-..�.,.-..�..� ...-�..� �.�.......,._.RECORDING SECRETARY: .......�.. w._...�.... ._��.�..�.-_�...,.�. .-��.....�,�.��__-��,..-._._...w._....._�-._.....�....��...... �..-Dana Borges �..�_��.��.�......�_.,. danaborgesj2ymail.com TELEPHONE. �....._�.....��.��.�,_,.,�.__�.�... �.�.......M,.�.a„_.�m.�...._...�......wµ,d.,��....-......-..�...�,....-.�.,...,..��...�..�.�, EMAIL: . ...,_.µ.. Resignation of Nappy -Reappoint of DeFazio & Bugella, Appt. of 18 t of ee ed Off ice AJ?f? .�..._G_..r._ n, Updated . O� ...... 39 Timberlin Golf Commission Report for 2020 2020 has proven to be a challenging year for all. While Timberlin remained open throughout the year, many provisions had to be made in order to ensure the safety of the staff, as well as the golfers. The Golf Commission was quite involved regarding recommendations in order to achieve that goal. The golf shop staff, along with Remzi Asani and crew (Restauranteur), did a fabulous job throughout the year, and in turn, Timberlin was able to remain open, which resulted in one of our highest revenue generating years. As the commission does every year, rates were established based on what we felt would attract golfers from not only Berlin, but from surrounding towns and beyond. The Golf Commission worked closely with the Golf Professional & Maintenance staff addressing any issues or concerns that were brought to our attention throughout the year. In closing, Timberlin is a seasonal business and 2020's season was our best ever. 2020 brought serious challenges, but at the same time, brought more juniors and first-time golfers than any single season in the past. It is now our job to ensure that these newcomers continue to enjoy golf at `Timberlin for years to come as we slowly recover from this pandemic. Best Regards, Peter J. DeFazio Chairman, 'Timberlin Golf Commission 40 _MAYOR !� TOWN COUNCIL U MEMBERS (2019-2021)N .p�....--....-,......_..._..-........-.--.-.....�....... ..a.µ-....,�,-�..,-._..�..�...._......m....-._�.-.--._._._�_...,..._w_..�._..._.._.-... ..-TERM EXPIRES . mm„mm,AFFILIATI0IVINFORMATION:.�-...._._..__..�.._.w..�......_..�._�..�....-..-...�._ ....-.. Mark H. Kaczynski - M 11/16/2021 Republican Consists of six council 187 Castlewood Drive members and a Mayor Berlin, CT 06037 elected biennially for a two (2) year term. Not more than EMAIL: _..... .�.._�... three (3) council members JoAnn Angelico -Stetson 11/16/2021 Democrat shall be of the same political 188 Stony Mill Lane party. East Berlin, CT 06023 EMAIL: Charles R. Paonessa 11/16/2021 - Republican 1906 Chamberlain Highway Berlin, CT 06037 TELEPHONE: (860) 828-3271 Donna Veach--- -� 11/16/2021 Republicans --- 1218 High Road Kensington, CT 06037 EMAIL: Brenden T. Luddy - Deputy Mayor 11/16/2021- mµRepublican-- 68 Casner Drive Berlin, CT 06037 _STAFF LIAISON---------------- ��"._............_..._...._.._....._............-. EMAIL: Mike Urrunaga 11/16/202. ., Democrat mocrat 1075 Orchard Road Kensington, CT 06037 Peter A. Rosso -- --11/16/2021_.. - W µDemocrat- _...m 34 Briar Lane Kensington, CT 06037 82�8-08�91...�-�.....-__�� .. TELEPHONE:.._ -.._....... .W.,_.._-_ ,.... ....._ ....... . .._... ®.......-. _ .....- ... ...... _,..,. _,. .. CLERK OF THE COUNCIL. ...._. EMAIL: Kathryn J. Wall, Town Clerk kwalltown.berlin,ct.us _]R—EP .� -�� -”:. ..-....... _�......�-�_.-.w... �__ _..��_�w.-....._......_ ... ��_................_..... ._.... ..... .._.... �_�.w�.......� .._� .... (860) 828-7036 TELEPHONE: EMAIL: TELBPIiONg EMAIL: Revrsed Election of Council Members Term Begins 11/19/2019 115 2019 .,.a- ..___._ _.__._-.--_...� ...w_..... -w .. .._... w..... , ...._... - ........- -. ...--..._. 41 VETERANS' ......�...-.....�w.n..�_._...___..... .-.,._..w��.�._-...�....-��.._..n__�..-........_....-W..�..-�_�..�_��...._.... ..�.-..-�...�.�......._..�.C....O�..._M�....�..MISSION 7d7SJAME/ADDRESSTERM EXPIRES AFFILIATION _.Ta._I_ON�.._.-._. ._. IN_.._F.,.O_..-R.�M....-A._T_.'.I.�_i.,.�N-._�.._��......_�...�.�_.....�....�.-........._....___ -- Peter Galgano, Jr. 1/31/2023 Democrat Consists of seven (7) 59 Wilcox Avenue members for three (3) year East Berlin, CT 06023 terms. Not more than four (4) rLrsciwi.��soj ers-9n.._...��........_.._,..m�._..�....�..m�..�.-._..�-_...� _. w�-�.,.....,�m� .�.��..........._.... of wham shall be of the same EMAIL: ._._..-_..._ political party Paul N. Eshoo 1/31/2022 Republican r 218 Brooke Meadow Road Kensington, CT 06037 TELEPHONE: (860) 828-3829._..�-_......_._.._.�_._�.�._,.�._�....._ro-_.w._._.___....��.�._.__.._..._....�..�-,.._......_��...._d., Charles H. Colaresi - Chairman 1/.31//22 024 Democrat 269 Newton Street Kensington, CT 06037 � TELEPHONE: ($60) 22.w�,��.�..�,�.��.��....n�._.-..�._�.,._,...�..�.�.�.-...._�_....��-_...�__.._. �..�......._.......�...._-�,��_��w 4-9494 EMAIL• Thomas Uznanski -Vice Chairman. --1/31/2024W .Republican 48 Peter Parley Row Berlin, CT 06037 .--TELEPHONE: (8 60) 828-5044 ... _.... _._.. _... _... ....�. - ..._ .. 'EMAIL: • -Dean Revoir 1/31/2022- Republican 167 Percival Avenue Berlin, CT 06037 ,----_._.. TELEPHONE: (203) 213-9977STAFF i•iAiSDN.�.�- EMAIL: 'Robert W. Smith 1/3 _ .._....- ._.__.._.m.._....._. _ _..... ,.._..............._.-.._.... 1/2024 Republican � Pe Peter Galgano, Jr. 348 Chamberlain Highway Berlin Municipal Veterans' Kensington, CT 06037 Representative petergalgano(@comcast.net EMAIL: _-_... - (860) 828-1999 _ Bruce A. Trevethan-Secretarv_..�1/31/2023 /31/2023 Democrat 26 Grove St., P 0 Box 263 East Berlin, CT 06023 ...�T�E L'EiP HoNiE....�.86o)8 28-5 934 .....�_.�.��..�..�.��.....�,..�.-.......�.._�.�.�...�._�..�.�-.-.. ��.�.�w�._�..��..�_w..��-�.�_..-� EMAIL: trev19430vahoo.conz TELEPHONE: RECORDING SECRETARY": EMAIL: _..�.�..�..--_.....�.�..._..�_..._...�.-.-.......�...._..�_..��..�.�_,_�.�-�_._-,..�._._�__.�_....�.._-._.�....__�...._�-._....��_�.._�.-Peter Galgano, �.Jr. _.__..._.._�.__.....m.�_.._ EMAIL: TELEPHONE, _ EMAIL: Revised.µ .-mm4 - qqm _m_- - Resignation of Cassa & Rampone, Reappointment p Colalaresi, & Uznanski, Appt of Eshoo & Revoir ZO,m 1 f 262021 Sm.... -.._.._. .m..... _ - �_, -_ .� ..._. 42 Berlin Veterans Commission 2020 Annual Report Under the auspices of the Berlin Veterans Commission the following achievements were accomplished: 1. On Armed Forces Day over eleven hundred (1100) American Flags were placed at Veterans graves, with the help of Berlin Boy Scout Troops Scoutmaster KC Jones, the Scout leaders, and the Boy Scouts of Troop 41 and also Scoutmaster Tony deRito, the Scout leaders, and the Boy Scouts of Troop 44, at the eleven (11) cemeteries in the town of Berlin. 2. The annual Memorial Day parade was cancelled because of Covid-19. But we still placed seven (7) wreaths at the town memorials for Memorial Day. 3. Due to Covid-19, the Northeast Navy Band concert had to be cancelled. Plans are in the works for next year. 4. Due to Covid-19, the Connecticut National Guard 102nd Army Band concert at the Berlin Veterans Memorial Park had to be cancelled. Hopefully, they will be back in 2021. 5. The annual Veterans Day Ceremony was cancelled because of Covid-19. We placed one (1) wreath at Veterans Park for Veterans Day. Seventeen (17) additional bricks were installed at the Veterans Park. The Wall of Honor was established at the Town Hall Rotunda. A forty-six (46) inch HD TV was donated by the family of the late Edward Hornkohl Sr. It consists of a video of Veterans of the Town of Berlin and their immediate family who have honorably served our Nation. This is an ongoing project and is always updated on the website. We are up to 280 Veterans in 2020. S. With the help of Senator Blumenthal and US Rep. John Larson, we were able to get a Berlin Veteran 100% disability. The veteran was diagnosed with Brain Cancer from Burn Pits in Afghanistan and the VA denied benefits 2 times. Unfortunately, on September 27" he died from the Brain Cancer. The Commission gave his widow and son $1000 in Gift Cards to help them. 9. With the help of and working with HomeFront Inc., we were able to get Step Railings installed at the front steps and the garage entrance steps of a 92 -year-old Berlin Veteran's home. 10. The Berlin Veterans Commission presented a check for $500.00, for Stand Down 2020, at the Rocky Hill Veterans Home to provide stand down services for veterans in need. Stand down services include services such as: feeding, bathing, clothing, and counseling for troubled veterans. The Commission has done this every year since 2012. 11. The Berlin Volunteer Fire Department donated seven thousand five hundred dollars (7,500) in gift cards to the Veterans Commission to distribute to Veterans in need in the Town of Berlin. 12. The Berlin Lions Club donated thirty-three hundred dollars (3,300) in gift cards to the Veterans Commission to distribute to Veterans in need in the Town of Berlin. This money was raised through the sale of luminaries in celebration of Veterans Day, at the Veterans Memorial Park. 13. The above donation gift cards were distributed by the Commission to over 25 Berlin Veterans in need. 14. The Town of Berlin Veterans Commission is proud to announce that Berlin, CT has been chosen to be the home of the "Gold Star Families Memorial Monument" in Connecticut, at Berlin's Veterans Memorial Park. 43 VISITING NURSINGM� SSOCIATION BOARD D 44 DATE.,-.... AFFILIATION . CINw INFORMATION: .�.,�..,.��. .._ ®. ..��_._.�... Taylor S. Cope - Chairperson .�....P.�.� 1/31/2022 .�. �... - Democrat Consists of twelve (12) 221 Stillineadow Lane members for three (3) year Berlin CT 0603.._-��_...._....�.�_�.�._...�........_.... .... terms. Not more than eight PHONE: (860) 424-6150 (8) shall be of the same ...._....... _.�..�...��.�...... political party Cyndi McKinnonm 1/31/2022 Democrat 46 Deerfield Drive -Berinin, CT ..0603.7�.� David Veronesi 1/31/2022 Democrat 314 Toll Gate Road Berlin, CT 06037.-....__.�.�...��..-�m�.-...._....ro._� PHONE: X860 �. �pu...ic .............. ��- _538-7456_ Brenda Chyra - Vicehrnerson 131/2022 Repbl'an� 49 Briar Lane KensinKtan, CT 06037 -...... �.W._m..... __ .. __._......_..�....,., ....mm PHONE: (860) 829-5325 EMAIL:chvra49@)com,castnet ...�....�..-.. - .�..-.�............ _.... �...� .�. Frances Geschimsky 1/31/2023 Republican~ 173 Grandview Ave Kerasinikon, CT 06037.....,........mm.,...._......_.........._......_ ..............._.................. ,.... ,........ _.. PHONE .86a) 2m29-2356 .�1�2023_�.�� o.�_...............��.......�..��.�...�... �,�.... ��,..�...��_.....W-��,.mm.�..._�.�.. VACANCY 1/3 S1`1F",..�II(�.� --mm....-... ... ��.n.. ,.._� __. �� .. -�w.��_.........w,��...� ,.�� Wendy M. Russo, Nursing PHOr11E- . ,----..- Administrator VACANCY ... _._.�mm.�.��_�.�.� m............�..�........-. 1/31/2023 023 (860) 828-7026 PHONE: ._VACANCY��-�....��m...mm..-._..�,�.....-.�,�..�mm._..._....�-._...__._._..�.. 1/31�/20.�23.._.._. VACANCY,�...�-....�..�..-��._._..�..._.-...�_..�...�._�.�.�....�_...1/31/20.2.4._..._....�..��.....�.�.�....�..�..�.��..�.�...�-� RFCCIFBD�iNG EC61F�i"RiP:.��.._.._. ...PHONE:�_.__...�........m.....�.��..,�.��...��..a��.�..�.�.��...�._.�...�.�.�� ..�.....�.�.�_�.__...��.�.�_.�_.....___._..._._._�_.........._� Dori [Iyer ._ .w�2.._..w__ �_._....w � �w..w... dd er town.berlin»ct.us . Ld �.._ _ VACANCY _ ...��....... .... ..� a��.. �.�.a....��-....�.� ...... � .. 1/.._. 31/20 (860) 828-7030 �1'.HMCINE. �..__�..�...�....�,.o..��.....�.._..�..�-._........_...._�,�.�..w.._..._ ..__...�._.m.M.�.........._.. ....1/31/2024..m�.�_....._...�.��.....-.��.�_��..��....._......... ...._�.,.w..��.�...w.�.,�..w�,....�.�.. �.�..VACANCY.�....._�.............�..�.��....�..�.��_a�-�_....�.��..��.�._.�.�..� PHONE: ...._...... _...... � �_....�.�� .._�..�...._�.�.,�...._..�.............�.�.��....�.� vACANCY-...-....�.�.�._�._�_�.._�.._..._.-.�.._�..._._..._._.....��..�� 1/3�1/2024 Rev. 1/26�2421�& 2�2�2021........... ....�� ..__..._........Rea�pt. of Chyra & 6eschimsky . ��.._�_�. �� ..�� _..._�..—_.....� ..—�w,...�_.�_.�........... 44 Annual Report Berlin Visiting Nurse Association 2020 During this fiscal year the VNA has faced many challenges related to changes in the health care industry including major changes in the Medicare Reimbursement and Billing Model. This change was effective January 1, 2020 and required intensive training for both clinical and billing staff in order to meet the new billing requirements. The agency successfully transitioned to this new model and has seen minimal if any changes in our Medicare reimbursement. During this time of transition, the agency met with major challenges related to the Coronavirus Pandemic. The changes required for safety and mitigation, while continuing to provide health services to our patients, were difficult and included providing safety to our staff, especially those on the front line. Despite our efforts, we did have staff exposure as well as staff who became infected with the virus which required frequent changes in staffing demands and continuous tracking to maximize staff and patient safety. Policies and protocols were updated, continuous staff education and updates were provided on an ongoing basis. Changes were made to office processes to allow for limited numbers of staff on site in order to minimize potential exposure. An ongoing goal for the VNA has been to increase and stabilize a census that will allow for better revenue /expense ratio. This goal has been directly impacted by the ongoing pandemic throughout the year. Decreases in referrals due to decreased numbers of elective surgeries and procedures, patients declining services due to fear of exposure to virus, and staff related illness and quarantines have contributed to major decreases in census. Major marketing plans that were in place needed to be cancelled due to social distancing limitations. Goals for continued marketing were adjusted to support continued visibility in the community. • Utilization of Social Media for Marketing of Services • Website Development • Calls to referral sources to update on service availability • Marketing materials delivered to facilities and referral sources Our goals for 2020 included: • Maintaining our reputation in the community: Met as confirmed by 5 Star Patient Satisfaction Reviews / SHP Premier Performer Award for Patient Satisfaction • Maximizing relationships with referral sources: Met / Ongoing • Increasing Visibility in the community: Met / Ongoing • Increasing Revenue: Not Met: continues to be an ongoing challenge due to changes in the healthcare/homecare industry; healthcare pandemic. 45 Quality Program: The VNA continues to maintain a consistent Quality Assurance Process Improvement program which consists of monthly meetings to identify and track quality measures in patient care. The quality initiatives for 2020 have been: • Reduction of Patient Re -Hospitalizations • infection Control • Patient Safety and Reduction of Falls These initiatives are individually looked at on a quarterly basis and we have implemented changes to our plans of care and service processes based on the data collected. Quality Record Audits Patient record audits are required on a quarterly basis along with an annual report. This function was previously outsourced until Q3 of 2020 when the agency assumed the audit process internally at a cost savings. Documentation reviews continue to show above average percentages regarding patient outcomes and overall performance as compared to State and National averages. Nursing Board of Directors: 2020 began with a new chairperson and co -chairperson for the Nursing Board. Enough positions on the board were filled to give the board a quorum and the board began to look at processes and practices that would strengthen and enhance their stability. The Board Bylaws were reviewed, updated and revised under the direction of the Board Chairperson. The Board of Directors has been very weak for the past several years with lapses in communication and minimal work being done. It is consistently difficult to fill positions on the Nursing Board and to maintain committees. The nursing board meetings are held on a regular basis as scheduled but often without a quorum and without much follow through by the members between meetings. The agency is looking to the current chairperson to guide and direct a more cohesive membership. 46 47 CONTROL COMMISSION ...._.�..._._.__�w.. _....._�..w�_� .-.�� _��..�.�.� ....._� ..... -._ .�_.. __.. _.w......._....._.....�... ......�.�.�.�._�.� .... JNA ME/ADDRESS...-.��._ .....WATER EXPIRES- INFORMATION f,. ._. _...�_�.�.-.._..__. ............._..-.....................w��........�TERM Barry J. Fairwood - SecretarX w,.AFFILIATION 1/31/2024 Republican Consists of five (5) members 14 Harris Street for five (5) year terms. Not Kensington, CT more than three (3) of whom �............. . ..........� shall be of the same political EmMAtL�/._._....__.._.._._............._.........._...._ _.._.-_...._...._....--_.-....�.......... .. party; Three (3) alternates for Alvaro Garcia, Jr. 1/31/2024 Unaffiliated three (3) year terms. Not 27 Brooke Meadow Road more than two (2) members Berlin, CT 06037 .�.�.�.�.��.. �Tk[ shall be of the same political BPHQNFU (86Q) 924.5529 party. EMAIL" n a Bruce Earache - Chairman 1/31/2025 Democrat 5 Worthington Lane Berlin, CT 06037 TELEPHONE: (880) 828-1558__... w.....W....... _____.._....._..._.........._..... ..........,._,.....a .EMAIL:,.._.. Thomas Lasker 1/31/2024 Republican 1.10 Wildermere Road Berlin, CT 06037 TELEPHONE: (860) 828-9709..__�_...._.o.._.,m.._..- .................._.__...�...-....._�.�.�..w�_..� ..�_,W.......W��.�.�............�........._..��.........��...o..�..�_��.,.� ........... _ _......... ._..... _. w ...... ...�._o._.._._. James Piccoli - V. Chairman 1/31/2023 Democrat 91, Hummingbird Drive Berlin, CT 06037 TELEPHONE: (860) 828-1029 STAFF LIAISON,. EMA,IL:�n�a.�„ ..__...� . _. w._.�...._.w...,. ._�._.-..�..w.-..._W. .._.,..._..._._.___.._...�_.._....�.._-.,._.,,.u�.��.�._wa_ _-Ray .._w...-_._.W.__.W......_..._........�.�.w. Liam T. Mitchell - Alternate 1/31/2023 Republican larema 1.005 Kensington Road riarema town.berlin.ct.us Kensington, CT 06037 . (860) 828-7065 TELEPHONE: -,(-8-60")-"8,-,l,-8---5,"-5"4-0 . . .... .....�_�_. _..w�w�.�.. �_.. ...._.._-....�_..�...�..�_. �._. -.EMaL: n a Lm. ._ ._�.�........_-. ,.w. �m _._._............... ... ... Bill Philippon - Alternate 1/31/2023 Republican 22 Cobblestone Road Berlin, CT 06037 TELEPHONE: (860) 965-8072 ,.w.. -..._._ .............w.................._� ,. ._.....,._....��..-�......... _.... -.... �.� 1/31/2026 VACANCY - Alternate TELEPHONE:......�.....-.�_,�......._��........_.....�.... .,�....__...�....,_._._._.,__�......._._...�_.....__..._................. .,.�,...,..�.._ _RECORDING µ�SECRETARY: EMAIL. ..�.m-._�-�-...�....�.._.�...�.�,.��-.�_.�_-.w....�..�__._.. ._.�.�.�.._.._..w..._.�,�-,...��..........��...�...._..._�a��-�-.�.._�..� Lecia�Paonesa�_._�_.__.__.m.�.�_....__�_�.._.._.. I ay onessatown.berlin.ct.us w�-�.�...��.�.....-.._�...�w�...._�... (860) 828-7022 TELEPHONE:.�...�_....�...�_��..........�._.........-..�....�...��...._..�....�..-,m.._.._��._._.-�._�_.........-..._ EMALE..___a.... __.....�..�_ �..�.�_._ .-�_�_�_� .-.._a, ._. _..-... ._............. �o�-. �..-�.—...._... ......... .. . �_.� .��-�.. .... E" EMAIL �.� ._ ... _-.. Revised" � t of Ph" pn Rea � p pp pp updated officers- 26 202 -. _...µ_. 47 Berlin Water Control Commission Annual Report - 2020 PURPOSE The Berlin Water Control Commission (BWCC) was established in 1966 to provide Berlin residents with safe potable drinking water. Additionally, the BWCC is responsible for collecting and discharging wastewater in all environmentally respectful process. The BWCC operates under Rules and Regulations to ensure fail, administration of its duties. The Commission is made of diverse members and its function is to approve various projects and activities. DUTIES AND FUNCTIONS The Berlin Water Control Commission purchased and produced approximately 382 million gallons of water in 2020. This includes all the water needs for the Worthington Fire District's approximately 70 million gallons. Approximately 1,318 million gallons of sewage is discharged by the 3 utilities (BWCC, Kensington Fire District (KFD) and Worthington Fire District (WFD) into the Mattabassett District Treatment Facility located in Cromwell. The Town of Berlin, unbeknownst to most residents, has three (3) Public Water Systems which handle the water and sewer needs in their respective service areas. This is fairly unusual for a relatively small town. Each water system has its own Administration, Commission/Board of Directors, Field Staff, and different rate structures. The three Public Water Systems are: Kensington Fire District, Worthington Fire District, and Berlin Water Control. Most residents don't recognize that both Kensington and Worthington Fire Districts collect taxes (mill rate) to help subsidize the water and sewer bills. Although the Berlin Water Control is authorized to collect taxes (mill rate), it currently chooses not to levy a tax. Berlin Water Control is operated as a separate entity and operates based on its water and sewer rate collection. The ]'own has made several historical attempts at consolidating the 3 water systems (BWCC, KFD and WFD). Currently, this is being evaluated again. F.T4-X@jUTjMI 56- �U0Pk#&IFQKR-TI] - The CDC and Connecticut Department of Public Health recognized the Berlin Water Control Field Staff for perfect fluoride dosing for 2019. This makes the last four (4) consecutive years. - New pumps were installed at the Worthington Point, Middletown Road & Stilhucadow Sewer Pump Stations. - The upgrade of the Deming Road Pump Station has begun with the design, wetland permits, and ready to go out to bid - BWCC conducted leak detection surveys finding significant leaks in the water distribution and the leaks have been addressed. - We negotiated another five (5) year contract to purchase water fi-oni the Cromwell Fire District. - We are actively pursuing a water connection along the Berlin Turnpike with the Meriden Water Department. 48 Youth services ACIVISOry Board 49 TERM EXPIRES AFFILIATION INFORMATION: .. ..... . .... . . ..... Dawson Trotman _1/3_1j2'0'23_ Youth Board shall be comprised of. 240 Kensington Road no less than seven (7) Berlin, CT 06037 members for three (3) year terms. These members shall include at least one (1) Nancy L. Cavaliere - Chairperson 1/31/2022 Service member currently less than 230 Vineyard Drive Consumer eighteen (18) years of age, a Kensington, CT 06037 representative of the school 1 684 system, the police dept., and Theodore D. Fuini 1/31/2022 Youth Officer a private youth -servicing agency. At least one-third 240 Kensington Road (1/3) of the total membership Berlin, CT 06037 shall be service consumers. TELEPHONE: (860) 828-7090 1/31/2024 Service VACANCY Consumer . . . ... . ......... . ....... . .... . . ... ... Donald Geschimsky. 1/31/2023 Service 173 Grandview Avenue Consumer Kensington, CT 06037 TELEPHONE:(860) 229-2356 STAFF LIAR Adani T. Marzi 1/31/2022 Youth Agency Douglas Truitt - Youth 32 Queen Street Representative Services Coordinator New Britain, CT 06053 c1truitt0town.berlinxt.us (860) 828-7059 EMAIL. natu ea b y!R__ Jan Zagorski - Vice Chairperson 1/31/2022 School 63 Grandview Avenue Representative Kensington, CT 06037 TELEPHONE: (860) 916-1517 .. . ... .... . . . ... RECORDING SECRETARY: EMAIL: Douglas Truitt - Youth Services Coordinator dtruLitt@_town.berlin.ct.us TELEPHONE - EMAIL: EMAIL:,, Reappointment of Geschimsky A021 49 Youth Services Advisory Board The Youth Services Advisory Board works closely with the Director of Social and Youth Services to assess the needs faced by youth and families in the community and identify resources available to address those needs. Feedback received from the board helps the department in setting goals and priorities throughout the year. The board also serves as the town's Local Prevention Council, setting priorities for funds received through a grant from the Department of Mental Health and Addiction Services. Membership on the board includes representation from service consumers, the schools, police, a private non-profit agency, and youth. Issues the board focused on last year included: • Staying abreast of the ongoing changes in Connecticut's juvenile justice system regarding the handling of delinquency, school truancy, and Family with Service Needs cases and how that affects Youth Services and the Juvenile Review Board. • Continuing to support an array of after-school programming including the Common Ground program at the middle school, Red Cross babysitting classes, First Aid and CPR training, the When I'm in Charge program, and providing support for the Sisters in Science program. • A summer leadership program for 25 — 30 middle and high school students. • Continuing our partnership with the Berlin Upbeat program in supporting the Peer Leadership program and providing workshops and informational services regarding issues impacting youth and families. 50 ZONING BOARD OF APPEALS- Website NME./--ADDm.t_ E_SS.. _�._..-... TERM._4..E-XP-IRES ..AFFILIATION _.-.�_.. INFORMATION: ..�..-_.......m ..._.�..._� Corey S. Whiteside 1/31/2022 Republican Consists of five (5) regular 386 Main Street members and three (3) Fast Berlin, CT 06023 alternates for five (5) year terms; Not more than three EMAIL: cwhitesid.e@.town...be,rl-in.ct.us..,- a _��....._�-..� �� - ...mm�.�,._.�-.. (3) regular members shall be Sandra Coppola - Se.cretarX 1/31/2026-[R epublican of the same political party. 66 Heritage Drive Berlin, CT 06037 .. TELEPHONE: n/a_.�..�..��..�aMm�,u....�.............�._..�...�..........�................��._..._��.��...�._.am.._�.�.��.�w.�..��._�.�.� EMAIL.: sc4P.pok ,etawn.berlin.ct,us ....._.. _.. -...- .... Antonio Francalangia- Chairman - 1/31/2025 Democrat 301 Mooreland Road Kensington, CT 06037 TELEPHONE n a EMAIL: a francala town.berlin to Nelson Graca -Co-V. Chairman--1/331/2m023 ... Republican 242 Heritage Drive Kensington, CT 06037 TELEPHONE: n/a.......... 1, MA!. L-.j qppt ata town.berIIn.ctµus „ Leonard C. Tubbs- Co V. Chairman 1/31/2024 Unaffiliated 48 Patterson Way Berlin, CT 06037 ...TELEPHONE: .n/a_.._..........�._.......-..�.�_.��,......-__,.�w,..�.�......�,.....�.,..._w,.....STAFF LIAISON: .a...._.._�.......�.........��......o EMAIL: Itubbs@town.berIinxt.us Christine S. Mazzotta m-Alternatemm -1/31/202.4-- Republican M - .Maureen Giusti M- 405 Alling Street mgiustiCa�town.berlin.ct.us Kensington, CT 06037 (860) 828-7008 TELEPHONE:.n��.�..-��..m_.��.-.�...-.��..��,..�.,�.........w..�....�....-�..�,�u,...�.._.�....-�w.,.._.�--...-....��..�.....-��........_......... EMAIL: cmazzotta@town.berlin,ctus Ryan-T. Zelek -Alternate ___..._ --............1/31/2026 W W -Democrat µ W- 107 Crystal Falls Way Berlin, CT 06037 ._TELEFHONE: n�a-.... .. ,_.-.�.,...._..-....._................,�.........—..-......_.....1.1.......... .�....._...�.. .....1.1_.....1--�---...l—. EMAIL: rzelekq town.berlin.ct.us ..�.-Hunter �-R. Mathena.��lliernaie......_....� �..-..�...��_..2.��.-0�0...��.�.�... 1/31 / Unaffiliated- 1000 Orchard Road Berlin, CT .�.TELEPHONE:.��_..-.....w�._..._......�..�...._..�_._�.._..._...�..............�...�...�.�..._�._._-..�._�.�...�-�.._...��m..�_�.�.._�.�.,�..�_�.�w.��.........._..._._...._..��__.�_ ..-RECORDING SERETARY.�..�.._�..�.-�-.. E,MA,1L: hmath„enaC?town.k�erlin.µct.l�s„_-...., , . ... _...._...... ... -._, ,,... _.._.0 _ .. __. .._ _.. .............. Kristen Grabowski kgrabowski�ttiw,n.b�:riin.ct..us -TELEPHONE..._.�_�..�...�.��.�.��_..�...�-......�.�.-......��.,.,-..�.�..�..�.�...�...�-...�..�.�..�..�-.�.�_..�..�...._.��...��w,..��.._. EMAIL: TELEPHONE. EMAIL: Revised... mm m- Reappointment of Coppola,. Zelek & Mathena, Updated officers 1.��2U21&223f2021 51 Berlin Zoning Board of Appeals Annual Report for 2020 The Zoning Board of Appeals is authorized by Town Charter as provided by the Connecticut General Statutes to evaluate and rule on requests regarding a number of land use issues. The matters heard by the Zoning Board of Appeals include requests for variances of the zoning regulations; alcoholic beverages permit location approvals, specific Special Permit applications and appeals to orders and determinations of the Zoning Enforcement Officer. Additionally, the Board reviews applications for motor vehicle license uses both for compliance with zoning but also for the State as directed by Statute. The Zoning Board of Appeals schedules ten regular meetings per year that include Public Hearings on the matters before them, generally on the fourth Tuesday of the month. Special meetings may be held when necessary after having been properly noticed. Meetings were held on an as needed basis in 2020 due to the pandemic for a total of six regular meetings. Four regular meetings and one special meeting were cancelled. Starting in April meetings were held remotely or hybrid in-person with remote access. There are five regular members and three alternates appointed to the Board. For most matters a quorum of four, with four concurring votes in favor, are required for an approval. Zoning Board of Appeals application files are available for public review in the Planning and Zoning Offices. The Assistant Town Planner/Zoning Enforcement Officer acts as staff to the Board advising applicants and preparing a report on each application prior to the Public Hearing. If approved, the applicant is provided with a document which must be filed with the Town Clerk for permanent recording on the Land Records prior to issuance of related permits. The Zoning Board of Appeals received requests to be heard on 17 properties for a total of 18 specific applications for the calendar year 2020. Ten were requests for a variance of bulk requirements — including required yard setbacks, one motor vehicle uses location approvals, four sales of alcoholic beverages location, and three appeals of a ZEO order or determination. Three applications were ultimately withdrawn. The Board is also involved in pending litigations resulting from appeals of their decisions. Respectfully Submitted, Antonio Francalangia, Chairman 52 General Purpose Financial Statements 2019/2020 The Annual Report is required by the Town Charter Section 7-15. Annual Town Report. The Manager must prepare and publish for distribution an annual town report which must include the following: (1) Comments and recommendations of the auditor, general purpose financial statements and the notes to the financial statements (2) Annual report of Collector of Revenue in detail as required by law, and (3) All appropriate annual reports by boards, commissions, committees, and elected or appointed officials which are submitted by a date specified by the Manager. Independent Auditor's Report Page 54 Management's Discussion and Analysis Page 57 Exhibits A -J Page 69 Notes to the Financial Statements Page 84 Required Supplementary Information Page 129 Report of the Property Tax Collector Page 146 53 �� v v�v CID ��K��0��0� 0��&��0�� 0�«��`��0�� ACCOUNTANTS AND ADVISORS Independent Auditors' Repo Town Council Town of Berlin, Connecticut Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, business -type activities, each major fundandth8Uggr8QahsnennainingfUndinfonmationOfUleTovvn0fB01in.ConnechCLd ("Town"), as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the Town's basic financial statements aglisted inthe table Ofcontents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, irnp|ennen1a1iVD and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from nn8t8r|a| misstatement, whether due tVfraud orerror. Auditors' Our responsibility isto express Opinions onthese financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing D&ende/ds, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgnoent, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. |nmaking those risk assessments, the auditor considers internal control relevant t0the entity's preparation and fair presentation ofthe financial statements in order to design audit procedures that are appropriate in the drcunnstanCeS, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. AoCordinO|y, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. 54 Town Council Town mfBerlin, Connecticut Page Opinions In our opinion, the financial St8teOAgDtS referred to above present fairly, in all mokeho| reaoechs, the respective financial position ofthe governmental activities, business -type activities, each major fumdandth8aQgregote remaining fund information Ofthe Town, asofJune 3O.2O2O.and the respective changes infinancial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principlesgener8|k/mooeotedintheUnitedSt8teSOfAmernmnequinathe1Uhennanag8nlent's discussion and aO3|ysis, the budgetary comparison information, and the pension and other post - employment benefit schedules, as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential pert of financial reporting for placing the basic financial statements in an appropriate 0p8rGtiOnG|, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial eta1ements. We do not express on opinion or provide any assurance On the information because the limited procedures do not provide us with sufficient evidence tuexpress Bnopinion orprovide any assurance. Supplementary and Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town's basic financial statements. The introductory section, supplemental schedules and statistical information sections are presented for purposes of additional analysis and are not a required part of the basic financial statements. The supplemental schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information hos been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional proceduoeo, including comparing and reconciling such information directly tothe underlying accounting and other records used to prepare the basic financial statements or tothe basic financial statements thernselves, and other additional procedures in accordance with auditing standards generally accepted inthe United States ofAmerica. In our opinion, the supplemental schedules are fairly stated in all material nmspmCte in relation to the basic financial statements as 8 whole. 55 Town Council Town of Berlin, Connecticut Page 3 The introductory and statistical information sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 10, 2020, on our consideration of the Town's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Town's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town's internal control over financial reporting and compliance. i 01�F N '&x,7 � "' 0 Z- L P Wethersfield, Connecticut December 10, 2020 56 D o1UKENSINGTON ROAD 'TONAINHALL 'BERLIN (,"1'06007 Management's Discussion and Analysis For the Year Ended June 3O'2O2D This discussion and analysis of the Town of Berlin, Connecticut's ("Town") financial performance is provided by management to provide on overview of the Town's financial activities forth* fioom| year ended June 30, 2020. Please read this Management Discussion and Analysis (''PWD&A'') inconjunction vvi1hthe transmittal letter and the Town's financial atahanoento. Exhibits Ato J. Financial highlights 0 The Town's total net position increased by $11,075,704. The increase is due tnthe following: mposdive operations of the general fund 0f $ 1.255.699 • positive operations 0fthe capital projects fUDdOf 3.560.403 • positive operations 0fthe disadvantaged education fund Cd 82.712 Conversion to accrual basis on Exhibit E: • Capital outlay net Vfdepreciation expense Of 2.235,470 * net principal debt activity of 1.969.204 • net revenues of the internal service funds 934,228 Revenues for the Town's programs increased $2.898.213 or 2.796 to $110.027.730i This compared to an increase of 8.2% in the prior year. The major drivers of this Qnovvh were higher property taxes, p3diB||y offset by lower charges for services and lower capital grants as the Town completed several projects. The total oOet of the Town's programs increased by $3,079.603 or 3.2% to $98.852.026 with no new programs added this year. This compares toonincrease of0.496inthe prior year. The major drivers of the increase were higher depreciation expense from several capital projects within both education and physical services and from higher education wages and benefits related to increased personnel. The General Fund ending fund balance was $17.O85,813.onincrease of$1.Z55.099or7.0%.from the previous year. The increase was due to a higher than expected tax collection rate, collection of more back taxes than projected, higher than budgeted state education gr8ntm, proactive management of cosh deposits to maximize interest earnings held at highly collateralized institutions and lower costs from rigorous cost management and pandemiC-related Closures. The unassigned portion offund balance increased bygtotal of$2`48O'368or10.696. |naddition tothe total fund balance drivers identified above. unassigned fund balance increased because the Town elected not to assign as much fund balance for the fiscal year 2021 budget. * The Tnvvm experienced both increases and decreases in operating costs as g result of the C()V|[- 13 pmndonoio. The Town d0Sod all schools and Oanon@| government buildings to the public beginning in K8anoh 2020. and the schools remained closed through fiscal yeor-end. As result of the building closures, the Town realized lower electricity costs and deferred several projects that were budgeted in contractual services within both education and general government, 57 Town ofBerlin, Connecticut Management's Discussion d Analysis • Increased operational costs were experienced for distance |8nnling at all schools and for remote work and public meetings in general government. /\ high percentage of these additional costs were approved for reimbursement with Federal relief funds. These |Qvve[ QpBnst|nQ costs and intergovernmental reimbursements contributed over $400'000 to the General Fund ending fund balance improvement. • The Capital Projects Fund reported a total fund balance this year of $14.785,297. an increase of $3.500'403. or 31.796, from the previous year. The inonamne was driven by the issuance of debt Of $4.200'000 to fund capital infrastructure projects in the next fiscal year. Overview of the financial statements This discussion and analysis is intended to S8n/e GS an iOtK]dOtUnn to the Town's beSjC financial statements. The basic financial statements are comprised of three COrnpOn8nh;: 1) government -wide financial statements, 2)fund financial statements and 8) notes to financial statements. This report also contains other supplementary information as well as the basic financial statements. Government -wide financial statements The government -wide financial statements are designed to provide readers with a broad overview of the Town's finances, in m manner similar tm n private -sector business. The o/ahp/nent of net position presents information on all of the Town's assets, deferred OutOovva of naenuroes' liabilities and deferred inOOvvS of neSOUrcee, with the difference being reported as the net position. Over time, increases or decreases in net position serve as a useful indicator ofthe Town's financial health. Other non-financial events such as the impact of changes in the Town's tax base or infrastructure should also beconsidered when evaluating the Town's financial health. The statement ofactivities presents information showing hnvv the Town's net position changed during the year. In this statement, all changes in net position are reported as soon as the underlying event giving rise tothe change OcCurS, regardless ofwhen the cash is actually received or paid. Therefore, revenues and expenses are reported in this statement for some items vvh0S8 O85h flow may occur in m future fiscal period. Taxes uncollected but levied or vacation leave unused but earned are examples of this. Both of the government -wide financial statements distinguish functions of the Town that are principally supported by taxes and intergovernmental revenue (governmental activities) from other functions that are intended to recover all or e significant portion of their costs through user fees and charges (business -type activities). The governmental activities of the Town include general government, Community development, public safety. physical G8n/iC8s, parks, recreation and libraries, health and human services and SChOO|s. The business -type activities ofthe Town include water and sewer, The government -wide financial statements can befound onExhibits Aand BVfthis report. Fund financial statements A fund is 8 grouping of related accounts used to maintain control over resources that have been segregated for specific activities or objectives. The Town, like other governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. The funds of the Town can be divided into the following three categories: governmental funds, proprietary funds and fiduciary funds. 58 Town ofBerlin, Connecticut Management's Discussion and Analysis (nontinued) Governmental funds - Governmental funds are used to account for the same functions reported as governmental activities in the government -wide financial statements. Unlike the government -wide financial Gteternento, governmental fund financial statements focus on Ue8pƒorno inflows and ouMlovvS of spendable resources, as well an on balances of spendable resources available at the end of the fiscal year. This information may be useful in evaluating a government's near-term financing requirements. Because the fOCUS Of gOVe[O0eDta| funds is Da[nJvve[ than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds to similar information presented for governmental activities in the government -wide financial statements. By doing oo, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund b3|QnC8s provide reconciliation tofacilitate 8 comparison between governmental funds and governmental activities. For governmental funds, the Town presents separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the General FUnd, Capital Projects Fund and Disadvantaged Education Fund which are considered tOb8major fundn. The remaining governmental funds are combined into @ sing|e, aggregated presentation. Individual fund data for each Of the nonnn jnr governmental funds is provided in the form Of combining statements elsewhere inthis report (on Exhibits C, [)and E). Proprietary funds The Town uses two different types ofproprietary funds. Enterprise funds are used to report the functions presented as business -type activities in the government -wide financial statements. The Town uses on enterprise fund to report the activities of the water and sewer. Internal service funds are an accounting device used to accumulate and allocate coats inbameUy among the Town's various functions. The Town uses internal service funds to account for its employees and maUrmea self-insured medical benefits and to provide QeD8r8| insurance. Because these services predominately benefit governmental rather than business -type funCtiOna, they have been included within governmental activities in the Qnvernmant+widefiD8nCi8| statements. Proprietary funds provide the s8nO8 type of information as the government -wide financial stat8DlentS, but in more detail. The proprietary fund financial statements provide separate information for the Water and Sewer Fund. The Water and Sewer Fund iSconsidered amajor fund. The basic proprietary fund financial statements can be found on Exhibits F, G, and H. Fiduciary funds - Fiduciary funds are used to account for resources held for the benefit of parties outside the gnvenOrn8nL Fiduciary funds are not refected in the government -wide financial statements because the resources of those funds are not available to support the Town's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The basic fiduciary fund financial statements can be found on Exhibits I and J. Notes to financial statements The notes to financial statements provide additional information that is eaoenb8| to afuU understanding of the data provided in the government -wide and fund financial statements. The notes to financial statements can be found on Exhibit K of this report. 59 Town of Berlin, Connecticut Management's Discussion and Analvsis (continued Required supplementary information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information as follows: • A budgetary comparison schedule for the General Fund to demonstrate compliance with this budget. • Schedules to demonstrate the Town's progress in funding its obligation to provide pension benefits. • Schedules to demonstrate the Town's progress in funding its obligation to provide other post - employment benefits. Other information The combining statements referred to earlier in connection with non -major governmental funds are presented immediately following the required supplementary information. Government -wide financial analysis The Town's combined net position increased from $136,115,227 to $147,190,931. The analysis below focuses on the net position (Table 1) and changes in net position (Table 2) of the Town's governmental and business -type activities. Table 1 Summary Statement of Net Position June 30 Governmental Activities Business -Type Activities Totals Net position of the Town's governmental activities increased by 8.7%. The increase was driven by capital investments (bridges, roads, school security and athletic fields), a net reduction to outstanding debt and increased cash and investments. The increase in cash and investments was driven by a continued focus on current and delinquent tax collections and management's focus on investing cash not needed in the short-term in safe, higher yielding investment vehicles. 60 2020 2019 2020 2019 2020 2019 Current and other assets $ 46,676,931 $ 39,217,201 $ 7,288,574 $ 7,111,677 $ 53,965,505 $ 46,328,878 Capital assets (net) 182,642,997 180,425,583 16,047,849 16,002,468 198,690,846 196,428,051 Total assets 229,319,928 219,642,784 23,336,423 23,114,145 252,656,351 242,756,929 Deferred outflows of resources 2,245,118 2,251,658 2,286 1,578 2,247,404 2,253,236 Long-term liabilities outstanding 89,809,992 91,379,152 3,216,240 3,434,670 93,026,232 94,813,822 Other liabilities 12,910,560 13,029,160 432,413 906,288 13,342,973 13,935,448 Total liabilities 102,720,552 104,408,312 3,648,653 4,340,958 106,369,205 108,749,270 Deferred inflows of resources 1,343,469 145,493 150 175 1,343,619 145,668 Net investment in capital assets 108,253,196 98,573,725 12,633,796 12,363,813 120,886,992 110,937,538 Restricted 1,026,283 958,562 - - 1,026,283 958,562 Unrestricted 18,221,546 17,808,350 7,056,110 6,410,777 25,277,656 24,219,127 Total net position $ 127,501,025 $ 117,340,637 $ 19,689,906 $ 18,774,590 $ 147,190,931 $ 136,115,227 Net position of the Town's governmental activities increased by 8.7%. The increase was driven by capital investments (bridges, roads, school security and athletic fields), a net reduction to outstanding debt and increased cash and investments. The increase in cash and investments was driven by a continued focus on current and delinquent tax collections and management's focus on investing cash not needed in the short-term in safe, higher yielding investment vehicles. 60 Town of Berlin, Connecticut Management's Discussion and Analysis (continued) The narrative following Table 2 includes a discussion of revenue and expense variations by category. Table 2 Statement of Changes in Net Position Years Ended June 30 Authorized General Fund budget appropriations for operating expenditures and other financing uses of $2,956,596 remained unspent at year end. This is the result of aggressive expenditure management throughout the fiscal year, favorable operating costs due to pandemic -driven building closures and project deferrals and from salary and benefit savings caused by position vacancies during the year. The most significant example of position savings was in the Police Department where the Town continued to experience retirements from more tenured officers. The Town continued efforts to control expenses such as: weekly and monthly detailed expenditure reviews, minimizing use of overtime where possible; prohibiting most air travel for conferences; continuing efforts to reduce the cost of employee benefits through wellness initiatives, higher employee cost snares and participation in a high -deductible health savings account. 61 Governmental Activities Business -Type Activities Totals 2020 2019 2020 2019 2020 2019 Revenues: Program revenues: Charges for seNces $ 5,096,815 $ 5,523,642 $ 4,841,145 $ 3,825,854 $ 9,937,960 $ 9,349,496 Operating grants and contributions 16,353,132 16,330,706 3,308 29,774 16,356,440 16,360,480 Capital grants and contributions 2,898,815 3,323,658 - - 2,898,815 3,323,658 General fe\enues: Property taxes 79,532,017 76,578,603 - 216 79,532,017 76,578,819 Grants and contributions not restricted to specific programs 302,664 303,011 - - 302,664 303,011 Income from investments 850,917 1,029,004 83,790 84,337 934,707 1,113,341 Other 40,390 92,723 24,737 7,989 65,127 100,712 Total revenues 105,074,750 103,181,347 4,952,980 3,948,170 110,027,730 107,129,517 Expenses: General government 4,382,745 3,816,314 - - 4,382,745 3,816,314 Community development 999,404 871,365 - - 999,404 871,365 Public safety 10,955,051 10,798,326 - - 10,955,051 10,798,326 Physical services 7,667,136 7,209,815 - - 7,667,136 7,209,815 Parks, recreation and libraries 4,535,047 4,537,299 - - 4,535,047 4,537,299 Health and human services 2,468,476 2,574,970 - - 2,468,476 2,574,970 Education 61,865,177 59,988,156 - - 61,865,177 59,988,156 Interest 2,045,826 2,151,670 - - 2,045,826 2,151,670 Water and sewer services - - 4,033,164 3,924,508 4,033,164 3,924,508 Total expenses 94,918,862 91,947,915 4,033,164 3,924,508 98,952,026 95,872,423 Change in net posit€on before transfers 10,155,888 11,233,432 919,816 23,662 11,075,704 11,257,094 Transfers 4,500 4,500 (4,500) (4,500) - - Change in net position after transfers 10,160,388 11,237,932 915,316 19,162 11,075,704 11,257,094 Net position - July 1 117,340,637 106,102,705 18,774,590 18,755,428 136,115,227 124,858,133 Net position - June 30 5127,501,025 $117,340,637 $19,689,906 $18,774,590 $147,190,931 $136,115,227 Authorized General Fund budget appropriations for operating expenditures and other financing uses of $2,956,596 remained unspent at year end. This is the result of aggressive expenditure management throughout the fiscal year, favorable operating costs due to pandemic -driven building closures and project deferrals and from salary and benefit savings caused by position vacancies during the year. The most significant example of position savings was in the Police Department where the Town continued to experience retirements from more tenured officers. The Town continued efforts to control expenses such as: weekly and monthly detailed expenditure reviews, minimizing use of overtime where possible; prohibiting most air travel for conferences; continuing efforts to reduce the cost of employee benefits through wellness initiatives, higher employee cost snares and participation in a high -deductible health savings account. 61 Town ofBerlin, Connecticut Discussion d Analysis Revenue and other financing sources were $1.677,793 below budget (including the use of fund balance during the budget process) driven by $2.082.660 in non -budgeted appropriations of fund balance in support of defined benefit lump sum payouts and to retire short-term notes, partially mitigated by higher than budgeted tax revenues, State education grants, and interest on cash reserves. The Town maintained u high tax collection ratio ofS3.196� The Town's total [eVeUUeS (governmental and business -type) were $110.027.730. The total cost of all programs and services (governmental and business -type) was $98.952.028. The analysis below separately discusses the operations of governmental and business -type activities. Govemmental activities As the graphs below display, the largest Source of revenues was property taxes and the largest cost driver was schools. While grants and public safety were SrnaUer, each was also e significant contributor to revenues and expenses, respectively. Major revenue factors include: Property tax revenue increased $2.953.414 or3.Q9&driven by an increase in budgeted expenditures not covered by user fees and grants. The increased budgeted expenditures were focused On school personnel (security and oduC3Uon8|), special education C0SfS. refuse removal and iDC[88Ses in employee wage and health insurance costs. Charges for service revenue declined $428.927 or 7796 horn prior year. This was driven by lower insurance reimbursements to the Visiting Nurses Association and lower cafeteria revenues caused by the Closure ofall schools beginning inMarch. Revenue from cepho| grants and contributions decreased from the prior fiscal year by $424.843. or 12.8%. The decline was driven by the cnnnp|oUon or near completion of several large projects resulting in lower intergovernmental grant reimbursements. These projects involved bridges and school security initiatives. 62 Town ofBerlin, Connecticut Management's Discussion anAnalysis (continued) Major expense fBcton* include: w General government expense increased $586.431 primarily due to an increase in defined benefit pension expense as 0BrnbgnS of the o|meed plan retire during 8 period of vary |ovv interest rates. Pension payouts move opposite interest rates; as rates decline payouts increase. p Physical services expense increased $457.321 primarily due tnmn increase indepreciation expense related tO@major dgn0ren0vatiVnaDdB8xer8|bridgarep|aoemento. * Education expense increased $1.877.021 primarily due to an increase in depreciation expense due tO the Berlin High SChDO| renovations which were capitalized at the end of fiscal year 2010, an increase in wage and health insurance costs from inflation and increased headcVunt, and higher special education expenses. These innn3GSea were partially offset by the net revenues in the medical and health insurance fund. • Then* were inCrn8egS in an)ooyae vvaAeS as m result of negotiated step and general wage increases; hovvever, contractual increases were limited to a maximum of 2.25% for the Town and 2.5Y6for the Board of Education. There were two open Town union contracts otJune 30. 2020. On the Board of Education side, four contracts expired on June 30, 2020 and were being negotiated. • There were no new Town positions during the fiscal year. The Board of Education had a net increase of ten teaching and support positions, including four new school security officers. w The Town continued to take measures to control the level of medical insurance costs through the implementation of wellness incentives and offering a high -deductible HSA plan. The high -deductible HSA plan is Currently voluntary for the Town but mandatory for all Board of Education employees. While the Town continues to offer a preferred provide[ plan, employees who elect this plan are required to pay a higher percentage of premiums than those who elect the high -deductible plan. ° The Town continued to experience benefits from the reduction in defined contribution match (fiVnn 20096 to 100% for all emp|oyees, except for police oNioers, hired after January 1. 2015) negotiated with the pension consortium of all unions other than Police during fiscal year 2015. The most naownUy negotiated Police contract included a reduction in pension funding from 12% to 8% of wages. 63 Town of Berlin, Connecticut Management's Discussion and Analysis (continued) Business -type activities Revenues from the Town's business -type activities (see Table 2) increased 25.5% and expenses increased 2.8%. The increase in revenues was driven by an increase in volumes in addition to an increase in the Mattabassett sewer charge, a percentage of which was passed on to the fire districts in proportion to each district's flow volumes. Financial analvsis of the Town's funds Governmental funds As the Town completed the year, its governmental funds (as presented in the balance sheet - Exhibit C) reported a combined fund balance of $33,930,777, which is a 16.7% increase from last year's total of $29,065,171. This increase was driven by the collection of current and back taxes, proactive cost management, reduced operational costs due to COVID-driven building closures and the funding of capital projects through the issuance of debt and intergovernmental grant reimbursements. General Fund - Included in this year's total change in governmental fund balance is an increase of $1,255,699 in the Town's General Fund, compared to an increase of $1,560,904 in the prior year. The drivers of the increase in fund balance within the General Fund were from both lower expenditures and higher revenues when compared to the operating budget. The higher revenues partially offset the assigned fund balance in the fiscal year 2020 budget. Property tax revenues recorded for fiscal year 2020 reflect a tax rate of 33.93 mills, an increase of 1.43 mills over the rate used in the previous fiscal year of 32.50 and a continued strong collection rate of 99.1%. Due to the continued volatility of information available from the State of Connecticut while the State budget was being developed, the Town maintained the practice of budgeting conservatively for all state grants. The final State budget resulted in $259,165 of higher State funding than budgeted. Interest earnings exceeded budget because of proactive reallocation of cash to higher yielding securities that also meet the Town's investment quality thresholds. Quarterly, the Town reviews the collateral position of each bank where it deposits funds and utilizes the high-quality State Treasurer's Investment Fund to safely enhance returns. Expenditures were $2,956,596 below budget because of proactive cost management, building closure and deferred projects as a result of the global pandemic, and unplanned vacancies in various departments. While the Town managed through these vacancies with existing staff and, where possible, delaying services, these favorable variances are not expected to repeat. As a result, the Town remains judicious in the use of these surplus funds to avoid generating increased operating costs that need to be budgeted in future fiscal years. Capital Projects Fund - $6,423,917 was expended for asset acquisitions and improvements, most notably road and bridge improvements, repairs to the Railroad Pond Dam and enhancements to school security at each of the five schools. These capital expenditures were funded through a combination of intergovernmental grants, bond proceeds and transfers in. Disadvantaged Education Fund - revenues exceeded expenditures by $82,712, increasing fund balance from $282,578 to $365,290. 64 Town of Berlin, Connecticut Management's Discussion and Analysis (continued) Proprietary funds As the Town completed the year, its business -type proprietary funds (as presented in the balance sheet - Exhibit F) reported combined net position of $19,689,906 which is an increase of $915,316 or 4.9% from the previous year's total of $18,774,590. The increase was driven by continued strong revenue collections and management's close review of operating of capital spending requests. Internal service funds The internal service funds experienced a combined increase in net position of $934,228, or 52.6% as compared to the prior year. The major drivers of this increase were higher employee medical premiums and lower claims in the Medical and Health Insurance fund. Experience was favorable, in part, because of the COVID-19 pandemic and the limitations on non -emergency doctor visits. It should be noted that medical claim experience was enhanced by the $150,000 stop -loss plan the Town maintains. Any claims above this amount were paid by the insurer. Capital assets and long-term liabilities Capital assets The Town had a $198,690,846 net investment in a broad range of capital assets, including land, buildings, park facilities, vehicles and equipment, roads, bridges, streetlights and water and sewer lines (see Table 3). This amount represents a net increase of $2,262,795 or 1.2%. Land Intangible assets Construction in progress Land improvements Buildings and systems Machinery and equipment Infrastructure Total Table 3 Capital Assets - Net June 30 Governmental Activities Business -Type Activities 2020 2019 2020 2019 $ 23,571,916 $ 23,571,916 $ 1,415,112 $ 1,415,112 - - 564,551 564,551 9,021,512 7,306,340 3,957,554 3,817,205 4,337,635 3,456,286 - - 110,797,617 112,267,990 912,785 995,868 7,598,260 8,140,131 606,221 407,599 27,316,057 25,682,920 8,591,646 8,802,133 Totals 2020 2019 $ 24,987,028 $ 24,987,028 564,551 564,551 12,979,066 11,123,545 4,337,635 3,456,286 111, 710, 382 113, 263, 858 8,204,481 8,547,730 35,907,703 34,485,053 $182,642,997 $180,425,583 $16,047,849 $16,002,468 $198,690,846 $196,428,051 65 Town of Berlin, Connecticut Manaaement's Discussion and A This year's major additions included: Governmental activitrtes • Construction in progress: o Railroad Pond Dam o Burnham Street Bridge o Farmington Ave Bridge • Land improvements: o Scalise Field artificial surface • Buildings and systems: o School security vestibules o .fail cell renovation . Infrastructure: o Streets Business -type activitrtes . Machinery and equipment: o Generator is (continued $ 1,141,644 824,392 296,101 951,441 1,088,265 228,615 1,251,633 176,273 More detailed information about the Town's capital assets is presented in Note III D to the financial statements. Long- term debt Table 4 Outstanding Debt General Obligation Bonds and Notes June 30 Governmental ktivities Business -Type Activities Totals 2020 2019 2020 2019 2020 2019 General obligation bonds $ 66,535,000 $ 68,935,000 $ - $ - $ 66,535,000 $ 68,935,000 Notes payable 9,123,589 9,451,657 3,414,053 3,638,655 12,537,642 13,090,312 Total $ 75,658,589 $ 78,386,657 $ 3,414,053 $ 3,638,655 $ 79,072,642 $ 82,025,312 The Town' general obligation bonds outstanding decreased by $2,400,000. The planned decrease was the result of a new issue for general purpose capital improvements of $4,200,000, reduced by scheduled bond repayments of $6,600,000. The Town used fund balance to permanently retire $931,000 of Bond Anticipation Notes in January 2020. The Town maintains a Capital Improvement Plan as well as a Debt Issuance Plan to track projects that need to be completed and identify funding for such projects. The Town had $9,123,589 in equipment financing notes, a decrease of $328,068 due to scheduled principal payments. 66 Town mfBerlin, Connecticut Discussion d Analysis The Town reviews new debt issuances critically with the goal of lowering the overall debt level. Before issuing new debt. the Town Sm8|u8KeS the existing cash level, future demands On that cash and attempts to fund capital projects with cash when prudent. Standard & Poor's Rating Services affirmed the Town's general obligation bond rating at AAA in June 2020. The Gtmba of Connecticut limits the amount of general obligation debt that towns Can issue based on 8 formula determined under State Statutes which considers the type of debt and tax baso. The Town's outstanding general obligation debt in significantly below the state -imposed limit Vf$54O,470,OD9. Other long-term obligations include accrued compensated absences (vacation pay and sick |8av8), heart and hypert8noion, o net pension liability, and on implicit liability for other post -employment benefits. More detailed information about these long-term liabilities is presented in Note U| G to the financial statements. The Town has two twenty-year 2% loans with the State of Connecticut Department of Energy and Environmental Protection's Clean Water Fund ("Clean Water Fund'') in order tofund inflow and infiltration projects. These projects are accounted for in the Water and Sewer Enterprise Fund and are funded exclusively by a separate charge On customer bills, The future debt service for the |Q8nS is $3.986.885 ($8.414.053 principal and $572,812 interest). More detailed information about these two loans is pn*S8mtgd in Note ||| {5L0the finendo| statements. year'sEconomic factors and next General Fund appropriations totaled S91.475.850 in the fiscal year 2021 budget. This is an increase of approximately 1.4% over fiscal year 2020. The tax nniU rate remained Out versus prior year. The flat nniU rate was driven by lower debt service, no new General Government spending partially offset by increased Education spending. The 2019 Grand List increased 1.9% over 2018. The fiscal year 2021 General Fund budget includes $425^000 of assigned General Fund balance in order to mitigate the tax increase and partially fund the actuarially determined contribution. For the business -type activities, the TOvvn. in conjunction with the Water Control CVmmoission, has set related ha9n to offset the cost of operations. The N1att8boeeett Distriot, of which the Town is g m8mber, performed emajor upgrgdefOr nitrogen remov8|, increased capacity and improvements required by state and federal regulation. The District borrowed approximately $80 million to fund the coat of this project. This cost will be shared onnongthe member cities and towns with Berlin's share currently estimated at 14.85W Also, as noted in the previous section. the Town has entered into a clean water fund loan agreement with the state to fund on inflow and infiltration (i.e. clean vveteh project; this loan will be repaid over twenty years and the loan repayments will also impact future rates. The Town faces the challenge of dealing with the continued budget instability at the state level. The ECS grant represents approximately 94.7% of the fiscal year 2020 intergovernmental grant revenue budget and 6.496 of the total revenue budget. As the State considers education grant funding going forward, the Town is handling the uncertainty with tight expense management, 8v@|umdn0 Cepi\@| requests carefully and taking steps to reduce long-term liabilities. 67 Town of Berlin, Connecticut Management's Discussion and Analysis (continue The Town's defined benefit plan has been closed to new participants since 2000 and is a unique type of plan that offers the higher of the defined benefit or defined contribution calculation. As many of the remaining active participants are starting to retire and choose a lump sum distribution, the Town is employing a pay-as-you-go funding approach to address the short-term cash flow demand. Beginning in fiscal year 2018, the Town instituted the practice of fully funding the actuarially determined contribution. The Town intends to fully fund the annual required contribution going forward and does not intend to issue pension obligation bonds. The Town's unemployment rate continued to be less than the State, regional and national averages. As of June 2020, the unemployment rate in Berlin was 7.8% (not seasonally adjusted) compared to 9.7% in the Hartford Labor Market Area, 10.0% in the State of Connecticut and 11.2% in the United States. The potential impact of the pandemic on the local economy, businesses and Town revenues is being closely monitored. The July 2020 collections were in line with the prior year, and voluntary back tax payments continue to be received. The Town is closely monitoring the local economy for indications of any impact on the property tax revenues with the January 2021 semi-annual and supplemental motor vehicle payments. The State of Connecticut, through the Governor's executive order, required local governments to offer taxpayers/rate payers one or both of the following programs: interest rate reduction program andfor the payment deferral program through October 1, 2020. The Town implemented the interest rate reduction program. That program expired at the end of the July collection period. Requests for information This financial report is designed to provide citizens, taxpayers, customers, investors, and creditors with a general overview of the Town's finances and to show the Town's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the Finance Department, 240 Kensington Road, Town of Berlin, Connecticut 06037. 68 Exhibit A (1 of 2) Town of Berlin, Connecticut Statement of Net Position June 30, 2020 69 Governmental Business -type Activities Activities Total Assets Current assets: Cash $ 7,496,524 $ 90,173 $ 7,586,697 Investments 35,070,165 6,486, 796 41, 556,961 Receivables: Property taxes 935,811 - 935,811 Special assessments and connection charges - 18,745 18,745 Usage - 612,752 612,752 Accounts 236,997 - 236,997 Intergovernmental 1,130,246 - 1,130,246 Internal balances 482 (482) - Other 48,416 - 48,416 Total current assets 44,918,641 7,207,984 52,126,625 Noncurrent assets: Restricted assets: Temporarily restricted: Cash 680,429 680,429 Investments 505,914 505,914 Permanently restricted: Investments 68,297 68,297 Total restricted assets 1,254,640 1,254,640 Real estate investments 281,572 281,572 Receivables (net): Property taxes 222,078 222,078 Usage - 80,590 80,590 Total receivables (net) 222,078 80,590 302,668 Capital assets (net of accumulated depreciation)? Land 23, 571,916 1,415,112 24,987,028 Intangible assets - 564,551 564,551 Construction in progress 9,021,512 3,957,554 12,979,066 Land improvements 4,337,635 - 4,337,635 Buildings and systems 110,797,617 912,765 111,710,382 Machinery and equipment 7,598,260 606,221 8,204,481 Infrastructure 27, 316,057 8,591,646 35,907,703 Total capital assets (net of accumulated depreciation) 182,642,997 16,047,849 198,690,846 Total noncurrent assets 184,401,287 16,128,439 20D,529,726 Total assets 229,319,928 23,336,423 252,656,351 Deferred Outflows of Resources Pension related 20,770 - 20,770 OPEB related 1,905,164 2,286 1,907,450 Deferred charge on refunding 319,184 - 319,184 Total deferred outflows of resources 2,245,118 2,286 2,247,404 (Continued) The notes to financial statements are an integral part of this statement. 69 Exhibit A (2 of 2) Town of Berlin, Connecticut Statement of Net Position June 30, 2020 The notes to financial statements are an integral part of this statement. 70 Governmental Business -type Activities Activities Total Liabilities Current liabilities: Accounts payable $ 2,226,775 $ 122,801 $ 2,349,576 Retainage payable 89,889 - 89,889 Accrued payroll and related liabilities 746,553 14,254 760,807 Accrued interest payable 248,378 248,378 Unearned revenue 1,610,806 75,312 1,686,118 Bonds and notes payable 6,458,611 208,492 6,667,103 Compensated absences 361,492 11,554 373,046 Claims payable 477,764 - 477,764 Heart and hypertension 11,000 11,000 Tax overpayments 679,292 - 679,292 Total current liabilities 12,910,560 432,413 13,342,973 Noncurrent liabilities: Performance bonds 1,150,516 - 1,150,516 Bonds and notes payable and related liabilities 72,246,685 3,205,561 75,452,246 Compensated absences 202,305 - 202,305 Heart and hypertension 383,826 383,826 Net pension liability 6,927,850 - 6,927,850 OPEB liability 8,898,810 10,679 8,909,489 Total noncurrent liabilities 89,809,992 3,216,240 93,026,232 Total liabilities 102,720,552 3,648,653 106,369,205 Deferred Inflows of Resources Advance property tax collections 1,218,467 - 1,218,467 OPEB related 125,002 150 125,152 Total deferred inflows of resources 1,343,469 150 1,343,619 Net Position Net investment in capital assets 108,253,196 12,633,796 120,886,992 Restricted for: Endowments: Nonexpendable 68,297 - 68,297 Expendable 35,827 35,827 Community development 17,008 17,008 Public safety 57,358 57,358 Health and human services 41,885 41,885 Parks, recreation and libraries 312,640 312,640 Schools 493,268 - 493,268 Unrestricted 18, 221, 546 7,056,110 25, 277,656 Total net position $ 127,501,025 $ 19,689,906 $ 147,190,931 (Concluded) The notes to financial statements are an integral part of this statement. 70 m k LJJ o � N O m C1 N O ti V I- I` u � � Il- c > c �' v a� a �' (D r N 0,t CO N CD O N L r 4) w r CD r M m E o +: �} o 00 O (D I- r O +� ~ r O C i U- O r 00 N fZ— F a M G a O m r ti V I- I` Ln Il- V I-- r CD r N 0 V' O N 0 00 �' (D r N 0,t CO N CD O N r r CD r M O N CO Cl! 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C' N Q7 i N Ctl G U N CE� 7+ i W � O t4 li 0(DC}(ia-I]L1:U) FO- m� h 71 Assets Cash Restricted cash Investments Restricted investments Receivables (net): Property taxes Accounts Intergovernmental Due from other funds Other Total assets Liabilities Liabilities: Accounts payable Retainage payable Accrued payroll and related liabilities Unearned revenue Performance bonds Tax overpayments Total liabilities Exhibit C (1 of 2) Town of Berlin, Connecticut Balance Sheet Governmental Funds June 30, 2020 $ 1,524,657 $ 663,301 $ - - Other Total - - Capital Disadvantaged Governmental Governmental General Projects Education Funds Funds 658,384 Unassigned 17,437,703 - - - $ 3,544,458 $ 18,661 $1,543,667 $ 838,795 $ 5,945,581 680,429 - - - 680,429 18,220,587 14,928,029 - - 33,148,616 470,087 - - - 470,087 1,157,889 - - - 1,157,889 69,003 - - - 69,003 171,057 890,433 - 68,756 1,130,246 135,482 - - - 135,482 10,629 - - 37,787 48,416 $24,459,621 $15,837,123 $1,543,667 $ 945,338 $42,785,749 $ 1,524,657 $ 663,301 $ - - 89,889 - 746,553 - - 96,434 298,636 1,178,377 1,150,516 - - 679,292 - - 4,197,452 1,051,826 1,178, 377 Deferred Inflows of Resources Unavailable revenue: Property taxes 1,157,889 - - Advance property tax collections 1,218,467 - - Total deferred inflows of resources 2,376,356 - - Fund Balances $ 13,602 $ 2,201,560 - 89,889 - 746,553 37,359 1,610,806 - 1,150,516 - 679,292 50,961 6,478,616 1,157, 889 1,218,467 2,376,356 Nonspendable - - - 68,297 68,297 Restricted - - 365,290 592,696 957,986 Committed 23,110 14,785,297 - - 14,808,407 Assigned 425,000 - - 233,384 658,384 Unassigned 17,437,703 - - - 17,437,703 Total fund balances 17,885,813 14,785,297 365,290 894,377 33,930,777 Total liabilities, deferred inflows of resources and fund balances $24,459,621 $ 15,837,123 $1,543,667 $ 945,338 $42,785,749 (Continued) The notes to financial statements are an integral }part of this statement. 72 Exhibit C (2 of 2) Town of Berlin, Connecticut Reconciliation of Fund Balance to Net Position of Governmental Activities June 30, 2020 Amounts reported for governmental activities in the statement of net position (Exhibit A) are different from the governmental fund balance sheet due to: Total fund balance (Exhibit C, Page 1 of 2) $ 33,930,777 Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds: Beginning capital assets 180,425,583 Capital assets additions (net of construction in progress) 7,647,428 Depreciation expense (5,411,958) Disposal of capital assets (18,056) Other long-term assets and deferred outflows of resources are not available to pay for current period expenditures and, therefore, are unavailable in the funds: Property taxes - accrual basis change 1,157,889 Real estate investments 281,572 Deferred outflows of resources related to pensions 20,770 Deferred outflows of resources related to OPEB 1,905,164 Deferred charge on refunding 319,184 Internal service funds are used by management to charge the cost of medical insurance premiums to individual departments and heart and hypertension claims The assets and liabilities of the internal service funds are included in governmental activities in the statement of net position 2,711,805 Some liabilities and deferred inflows of resources, including bonds payable, are not due and payable in the current period and, therefore, are not reported in the funds: Bonds and notes payable and related liabilities (78,705,296) Compensated absences (563,797) Net pension liability (6,927,850) OPEB liability (8,898,810) Accrued interest payable (248,378) Deferred inflows of resources related to OPEB (125,002) Net position of governmental activities (Exhibit A) $ 127,501,025 (Concluded) The notes to financial statements are an integral part of this statement. 73 Exhibit D Town of Berlin, Connecticut Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds For the Year Ended June 30, 2020 Net change in fund balances Fund balances - July 1, 2019 Fund Balances - June 30, 2020 1,255,699 3,560,403 82,712 (33,208) 4,865,606 16,630,114 11,224,894 282,578 927,585 29,065,171 $ 17,885,813 $ 14,785,297 $ 365,290 $ 894,377 $ 33,930,777 The notes to financial statements are an integral part of this statement. 74 Other Total Capital Disadvantaged Governmental Governmental General Projects Education Funds Funds Revenues: Property taxes $ 79,277,434 $ - $ - $ - $ 79,277,434 Intergovernmental 13,775,664 2,898,815 2,327,757 450,759 19,452,995 Charges for services 3,775,534 105,106 772,483 443,692 5,096,815 Income from investments 817,907 - - 2,593 820,500 Contributions - - - 101,616 101,616 Other - 40,230 - 160 40,390 Total revenues 97,646,539 3,044,151 3,100,240 998,820 104,789,750 Expenditures: Current: General government 5,867,982 57,697 - 5,500 5,931,179 Community development 780,248 221,295 - 5,498 1,007,041 Public safety 9,057,240 38,172 - 21,018 9,116,430 Physical services 7,491,006 60,251 - - 7,551,257 Parks, recreation and libraries 3,938,687 129,939 - 82,759 4,151,385 Health and human services 2,392,627 709 - 66,542 2,459,878 Schools 54,386,953 453,306 3,017,528 850,711 58,708,498 Debt service 8,868,818 683,126 - - 9,551,944 Capital outlay - 6,423,917 - - 6,423,917 Total expenditures 92,783,561 8,068,412 3,017,528 1,032,028 104,901,529 Excess (deficiency) of revenues over expenditures 4,862,978 (5,024,261) 82,712 (33,208)_ (111,779) Other financing sources (uses): Issuance of debt - 4,200,000 - - 4,200,000 Sale of capital assets - 14,021 - - 14,021 Premium - 758,864 - - 758,864 Transfers in 76,043 3,683,322 - - 3,759,365 Transfers out (3,683,322) (71,543) - - (3,754,865) Net other financing sources (uses) (3,607,279) 8,584,664 - - 4,977,385 Net change in fund balances Fund balances - July 1, 2019 Fund Balances - June 30, 2020 1,255,699 3,560,403 82,712 (33,208) 4,865,606 16,630,114 11,224,894 282,578 927,585 29,065,171 $ 17,885,813 $ 14,785,297 $ 365,290 $ 894,377 $ 33,930,777 The notes to financial statements are an integral part of this statement. 74 Exhibit E (1 of 2) Town of Berlin, Connecticut Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to Statement of Activities For the Year Ended June 30, 2020 Amounts reported for governmental activities in the statement of activities (Exhibit B) are due to: Net change in fund balances - total governmental funds (Exhibit D) $ 4,865,606 Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital outlay Depreciation expense Total 7,647,428 (5,411,958) 2,235,470 The net effect of various miscellaneous transactions involving capital assets (i.e., sales, trade-ins and donations) is to increase/decrease net position. In the statement of activities, only the loss on the sale of capital assets is reported. However, in the governmental funds, the proceeds from the sale increase financial resources. Thus, the change in net position differs from the change in fund balance by the cost of the capital assets sold: Loss on disposal of assets (18,056) Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds and revenues recognized in the fund financial statements are not recognized in the statement of activities: Change in property tax receivable - accrual basis change 254,583 The issuance of long-term debt (e.g., bonds, leases) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction however, has any effect on net position. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. The details of these differences in the treatment of long-term debt and related items are as follows: Debt issued or incurred: Issuance of bonds Premium Principal repayments: General obligation bonds and notes payable Total (4,200,000) (758,864) 6,928,068 1.969.204 (Continued) The notes to financial statements are an integral part of this statement. 75 Town of Berlin, Connecticut Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to Statement of Activities For the Year Ended June 30, 2020 Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds: Amortization of premium Changes in: Compensated absences Pension expense OPEB expense Accrued interest payable Amortization of deferred charge on refunding Amortization of deferred outflows of resources Amortization of deferred inflows of resources Total The net revenue of the activities of the internal service funds is reported with governmental activities Change in net position of governmental activities (Exhibit B) The notes to financial statements are an integral part of this statement. 76 Exhibit E (2 of 2) $ 671,447 (37,279) 446,050 (1,187,324) 12,508 (105, 905) 99,365 20,491 (80,647) 934,228 $10,160,388 (Concluded) Town of Berlin, Connecticut Statement of Net Position Proprietary Funds June 30, 2020 Assets Current assets: Cash Investments Receivable (net): Accounts Usage Special assessments and connection charges Total current assets Noncurrent assets: Receivables: Usage Capital assets (net): Land Intangible assets Construction in progress Buildings and systems Machinery and equipment Infrastructure Total capital assets less accumulated depreciation Total noncurrent assets Total assets Deferred Outflows of Resources OPEB related Business -type Activities Enterprise Fund Water and Sewer Fund $ 90,173 6,486,796 The notes to financial statements are an integral part of this statement. 77 612,752 18,745 7,208,466 80,590 1,415,112 564,551 3,957,554 912,765 606,221 8,591,646 16, 047, 849 16,128,439 23,336,905 2,286 Exhibit F (1 of 2) Governmental Activities Internal Service Funds $ 1,550,943 2,025,673 32,994 3,609,610 3,609,610 (Continued) Town of Berlin, Connecticut Statement of Net Position Proprietary Funds June 30, 2020 Liabilities Current liabilities: Accounts payable Accrued payroll and related liabilities Unearned revenue Due to other funds Notes payable Claims payable Heart and hypertension Compensated absences Total current liabilities Noncurrent liabilities: Notes payable Heart and hypertension OPEB liability Total noncurrent liabilities Total liabilities Deferred Inflows of Resources OPEB related Net Position Net investment in capital assets Unrestricted Total net position Business -type Activities E=nterprise Fund Water and Sewer Fund $ 122,801 14,254 75,312 482 208,492 11,554 432,895 3,205,561 10.679 3,216,240 3,649,135 150 12,633,796 7,056,110 $ 19,689,906 The notes to financial statements are an integral part of this statement. 78 Exhibit F (2 of 2) Governmental Activities Internal Service Funds $ 25,215 477,764 11,000 513,979 383,826 383,826 897,805 2,711,805 $ 2,711,805 (Concluded) Town of Berlin, Connecticut Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds For the Year Ended June 30, 2020 Operating revenues: Premiums Charges for services Insurance proceeds Other Total operating revenues Operating expenses: Claims Repairs and maintenance Administration Employee benefits Purchase of water Source of supply Pumping expense Transmission and distribution Salaries - administrative and general Salaries - operating and maintenance Depreciation Total operating expenses Income (loss) from operations Nonoperating revenues (expenses): Intergovernmental Income from investments Interest expense Total nonoperating revenues (expenses) Income (loss) before transfers Transfers out Change in net position Total net position - July 1, 2019 Total net position - June 30, 2020 Business -type Activities Enterprise Fund Water and Sewer Fund 4,841,145 24,737 4,865,882 143,646 188,711 537,545 2,004,895 155,633 153,283 132,072 323,319 317,075 3,956,179 909,703 3,308 83,790 (76,985) 10.113 919,816 (4,500) 915,316 18,774,590 $ 19,689,906 The notes to financial statements are an integral part of this statement. 79 Exhibit G Governmental Activities Internal Service Funds $ 8,691,655 127,466 8,819,121 6,812,455 84,181 1,018,674 7,915,310 903,811 30,417 30,417 934,228 934,228 1,777,577 $ 2,711,805 Town of Berlin, Connecticut Statement of Cash Flows Proprietary Funds For the Year Ended June 30, 2020 Cash flows from (used in) operating activities: Cash received from other Cash received from premiums and employees Cash received from customers Cash received from insurance and others Cash payments to employees for services Cash payments to providers of benefits and for claims Cash payments to providers of administration Cash payments to suppliers for goods and service Net cash from (used in) operating activities Cash flows from (used in) non -capital financing activities: Intergovernmental grants Transfers out Net cash from (used in) non -capital and related financing activities Cash flows from (used in) capital and related financing activities: Purchase of capital assets Proceeds from grants and state drinking water notes Principal payments (bonds and bond anticipation notes) Interest payments Net cash from (used in) capital and related financing activities Cash flows from (used in) investing activities: Income from investments Increase (decrease) in cash Cash and cash equivalents - July 1, 2019 Cash and cash equivalents - June 30, 2020 Reconciliation to statement of net position cash: Cash and cash equivalents per above Cash and cash equivalents reported as investments Statement of net position cash The notes to financial statements are an integral part of this statement. Exhibit H (1 of 2) Business -type Activities Governmental Enterprise Fund Activities Water and Internal Sewer Fund Service Funds $ 24,737 $ - - 8,691,655 4,752,540 - - 127,466 (453,744) - - (6,948,823) - (973,740) (3,450,400) (92,058) 873,133 804,500 3,308 - (4,500) - (1,192) - (362,456) 300,750 (224,602) (76,985) (363,293) 83,790 30,417 592,438 834,917 5,984,531 2,741,699 $ 6,576,969 $ 3,576,616 $ 6,576,969 $ 3,576,616 6,486,796 2,025,673 $ 90,173 $ 1,550,943 (Continued) Town of Berlin, Connecticut Statement of Cash Flows Proprietary Funds For the Year Ended June 30, 2020 Reconciliation of operating income (loss) to net cash from (used in) operating activities: Income (loss) from operations Adjustments to reconcile operating income (loss) to net cash from (used in) operating activities: Depreciation (Increase) decrease in: Accounts receivable Usage receivable Special assessments and connection charges receivable Deferred outflows of resources - OPEB related Increase (decrease) in: Accounts payable Claims payable Heart and hypertension Accrued payroll and related Unearned revenue Compensated absences OPEB liability Deferred inflows of resources - OPEB related Net cash from (used in) operating activities The notes to financial statements are an integral part of this statement. Exhibit H (2 of 2) Business -type Activities Enterprise Fund Governmental Activities Water and Internal Sewer Fund Service Funds $ 909,703 $ 903,811 317,075 - 29,950 44,934 81,979 - 2,862 - (708) - (265,565) (7,877) - (177,840) - 41,472 1,647 - (203,396) - (1,813) - 1,424 - (25) - $ 873,133 $ 804,500 (Concluded) Town of Berlin, Connecticut Statement of Fiduciary Net Position Fiduciary Funds June 30, 2020 Assets Cash Investments: Mutual funds: Equity Bond Money market Real estate funds Bank money market Total investments Total assets Liabilities Accounts payable Due to other funds Total liabilities Net Position Restricted for: Defined contribution pension benefits Defined benefit pension benefits Individuals and organizations Total net position Private Purpose Trust Fund Pension Trust Memorial Fund Fund $ 14,614 $ - 32,822,441 - 16,484,726 - 5,441,456 - 345,855 - - 64,148 55,094,478 64,148 Exhibit I Custodial Fund Student Activity Fund $ 517,874 55,109, 092 64,148 517,874 3,600 - 135,000 - - 138,600 - - 52,272,242 - - 2,698,250 - - $b4,97U,492 $ 64,148 $ 517,b74 The notes to financial statements are an integral part of this statement. 82 Town of Berlin, Connecticut Statement of Changes in Fiduciary Net Position Fiduciary Funds For the Year Ended June 30, 2020 Private Exhibit J The notes to financial statements are an integral part of this statement. 83 Purpose Trust Custodial Fund Fund Pension Trust Memorial Student Fund Fund Activity Fund Additions: Contributions: Employer - defined benefit plan $ 1,830,139 $ - $ - Employer- defined contribution plan 1,781,792 - - Employee - defined contribution plan 916,577 - - Other 39,276 - - Total contributions 4,567,784 - - Activity fees - - 469,454 Investment income (loss): Change in fair value of investments 2,369,995 - - Interest and dividends 191,817 543 - Total investment income (loss) 2,561,812 543 - Less investment expenses 37,500 - - Net investment income (loss) 2,524,312 543 - Total additions 7,092,096 543 469,454 Deductions: Benefits - defined benefit plan 689,560 - - Benefits - defined contribution plan 4,114,767 - - Administration 164,774 - - Scholarships awarded - 1,000 - Activities and events - - 396,118 Total deductions 4,969,101 1,000 396,118 Change in net position 2,122,995 (457) 73,336 Net position - July 1, 2019 52,847,497 64,605 444,538 Net position - June 30, 2020 $ 54,970,492 $ 64,148 $ 517,874 The notes to financial statements are an integral part of this statement. 83 Town of Berlin, Connecticut Notes hoFinancial Statements As of and for the Year Ended June 30, 2020 History and organization Exhibit K The Town of Berlin, CT ("Town") was incorporated in 1785 from parts of Farmington, Middletown and Wethersfield, Under the Town Charter, adopted November 4, 1973. and most recently amended November 8, 2016. the Town Council is the legislative body for specific purposes. The Town Manager serves as the Chief Executive Officer of the Town and acts as the liaison to the Town Council. The Town Council is responsible for establishing policy. Charter revisions on November 8, 1994 pwp|ooed an Executive Board. Board of Finance/Town yW88Ung form Vfgovernment with e Town Manager/Council form of government, which took effect November 15.1B85.Charter revisions onNovember d.2O10reinstated eBoard ofFinance effective November 20. 2017. Accounting principles generally accepted in the United States of America require that the reporting entity include (1) the primary gOx8nlnnent; C8 organizations for which the primary government is financially accountable; and (3) other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading orincomplete. The Town does not report any component units. 1. Summary of significant accounting policies A. Government -wide and fund financial statements The government -wide Dnond8| St8bern8ntS (i.e., the statement of net position and the otatmnnerk of activities) report information onall nfthe nonfiduoi8ryactivities ofthe Town. Governmental activities are normally supported bytaxes and intergovernmental revenues. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Ditect expenses are those that are clearly identifiable with o specific function or segment. Pnoona/n revenues include 1) charges to customers or applicants who purnhase, use or directly benefit from goods, services orprivileges provided by given function Or segment and 2) grants and contributions that are restricted to meeting the operational or CGpiƒ8| requirements of particular function o/ segment. Taxes and other items not properly included mnnon8 program revenues are reported instead a3g8nens/revenues. Separate fin8mja| statements are provided for governmental funds, proprietary fundS, and fiduciary funde, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds are reported asseparate columns inthe fund financial statements. B. Measurement focus, basis ofaccounting and financial statement presentation The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenues as soon osall eligibility requirements imposed bythe provider have been met. 84 Town of Berlin, Connecticut Notes tmFinancial Statements Asufand for the Year Ended June 30, 2020 B. Measurement focus, basis of accounting and financial statement presentation(cqntinued) Governmental fund financial statements are reported using the curt-ent financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon oethey are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay ||8bUiti83 Ofthe current period. In addition, the Town considers reimbursement grants tobeavailable ifthey are collected within one year Ofthe end Ofthe current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are F8COnded only when payment is due. General capital asset acquisitions are reported asexpenditures inthe governmental funds. Expenditure reimbursement type grants, certain intergovernmental revenues, certain charges for services, transfers and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue mfthe current period. All other revenue items are considered [obemeasurable and available only when cash imreceived hythe Town. The Town reports the following major gmmmmentefundu: The General Fund is the Town's primary operating fund. U accounts for all financial resources of the general government, except those required toLeaccounted for inanother fund, The Capital Projects Fund is used to account for and report financial resources that are re6thCh3d, mmrnnndted orassigned to expenditures for capital ouUaym' including the acquisition or construction of major capital facilities and other capital assets. The mjornoVroemofrevwnupeforthiafundareompita| grants and the proceeds from the issuance of general obligation bonds. The Disadvantaged Education FundiS used to account for and report financial resources that are restricted to expenditures for education. The major sources of revenue for this fund are grants and tuition revenues. The Town reports the following major proprietary funds: The Water and Sewer Fund iaused to account for the operating activity of the water and sewer operations. The major Source of revenues for this fund is charges for services. Additionally, the Town reports the following fund types: Special Revenue Funds are used to account for and report the proceeds of specific revenue resources that are restricted, committed or assigned to expenditures for specified purposes other than debt. Permanent Funds are used to report resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the Town's programs. 85 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 B. Measurement focus, basis of accounting and financial statement presentation (continued) The Internal Service Fund accounts for risk financing activities for medical insurance benefits, general liability, heart and hypertension and workers' compensation as allowed by GASB Statement No. 10. The Pension Trust Fund accounts for the activities of the Town of Berlin Retirement Plan, which accumulates resources for pension benefit payments to qualified employees. The Private -Purpose Trust Fund accounts for the receipt of private donations to be used for student awards. Custodial Funds account for monies held on behalf of student groups. As a general rule, the effect of interfund activity has been eliminated from the government -wide financial statements. Exceptions are charges between certain Town functions because elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services or privileges provided, 2) operating grants and contributions and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the enterprise funds and of the Town's internal service fund are charges to customers for sales and services. For purposes of measuring the net pension and OPEB liability, deferred outflows of resources and deferred inflows of resources related to pensions and OPEB, and pension and OPEB expense, information about the fiduciary net position and additions to/deductions from fiduciary net position of the Town pension plans and OPEB, the Connecticut State Teachers' Retirement System (TRS), and the Connecticut State Retiree Health Insurance Plan ("RHIP") have been determined on the same basis as they are reported by the Town's pension and OPEB plans, TRS, and RHIP. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms. C. Assets, liabilities, deferred outflows/inflows of resources and equity 1. Cash and investments a. Cash The Town considers cash as cash on hand and demand deposits. For cash flow purposes the Town considers cash equivalents as money market accounts and short- term investments with original maturities of three months or less from the date of acquisition. 86 Exhibit K Town of Berlin, Connecticut Notes bmFinancial Statements As of and for the Year Ended June 30, 2020 C. Assets, liabilities, deferred 0Utf lows/inf lows of resources and equity (continued) b. Investments |ngeneral, State ofConnecticut Statutes allow the Town tninvest inobligations oftheUnhodStates of America or United States government sponsored corporations, in shares or other interests in any custodial arrangement, pool or no-load, open-end management h/po investment company or investment trust (as defined), in obligations of any State or political subdivision rated within the top two rating categories of any nationally recognized rating service, or in obligations of the State of Connecticut Or pV|iUna| subdivision rated within the top three rating categories of any nationally recognized rating service, Investment income is recorded inthe fund in which it was earned. State Treasurers |nweShnSnt Fund is an investment pool managed by the State of Connecticut Office of the State Treagun3r. Investments must be made in instruments authorized by Connecticut General Statutes 3-27C' 3-27e. Investment guidelines are adopted by the State Treasurer. The fair value of the position in the pool is the same as the value of the pool shares. Other provisions mfthe Statutes cover specific municipal pension funds with particular investment authority and do not Spgofv permitted investments. Therefore, investment of such funds is generally controlled by the |3vvS applicable to fiduciaries (i.e., prudent person rule) and the provisions of the 8pp|iCBb|8 plan. Their approved policies target an asset mix to provide the probability ofmeeting or exceeding the return objectives atthe lowest possible risk. c. Method used tovalue investments Investments for the Town are reported at fair value except as described below. Securities traded on a national or international exchange are valued at the last reported sales price at Cu/rent exchange rates. Real estate isvalued based upon the purchase price which approximates fair value. Fair value of investments The Town measures and records its investments using fair value measurement guidelines established by accounting principles generally oncmmbsd in the United States of America (GAAP), These guidelines recognize athree-tiered fair value hierarchy. as follows: Level 1: Quoted prices for identical investments in enbv8 markets; Level 2: Quoted prices for identical investments in markets that are not active; and Level 3: Unobservable inputs. 87 Town of Berlin, Connecticut Notes bnFinancial Statements As of and for the Year Ended June 30, 2020 C. Assets, liabilities, deferred outf|ovvs/inlows ofresources and equity (continued) d. Risk policies Interest rate risk — |nkarmat rate risk is the risk that the government will incur losses in fair value caused by changing interest rates. The Town does not have mfomnm| investment policy that limits investment rnEtuhU8S as a means of managing its exposure to fair value losses arising from increasing interest rates. Credit heh— Credit risk is the risk that an issuer or other counterparty will not fulfill its oo*oific obligation even without the entity's complete failure. The Town has no investment policy that would limit its investment choices due to credit risk other than State Statutes governing investments in obligations of any State or political subdivision or in obligations of the State of Connecticut or political subdivision. Concentration of credit hgh—ConcentnaUon of credit risk is the risk attributed to the magnitude Of an eDhh/s iDVeStDleMtS in @ S|Ug|e |SSUGr. The Town fo||0VVS the limitations specified in the Connecticut General Statutes. Generally, the Town's deposits cannot be 75% or more of the total capital inany one depository. Custodial Credit risk — Custodial credit risk is the risk that in the event of the failure of the counterparty, the Town will riot be able to recover the value of its investment or collateral securities that are inthe possession ofanoutside party. The Town's custodial credit risk policy istoonly allow the Town fouse banks that are inthe State 0fConnecticut. The State ofConnecticut requires that each depository maintain segregated collateral in an amount equal to a defined percentage of its public deposits based upon the bank's risk-based capital ratio. Foreign currency risk — Foreign currency risk is the risk that the value of the investment may be affected by changes in the rate of exchange. The Town does not have a formal policy with respect the foreign currency risk. 2. Receivables and payables m. |nterfunds Activity hehmoon funds that are representative of|endino/bornovvng arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non-current portion of interfund loans). Any residual balances outstanding between the governmental activities and business -type activities are reported in the government -wide financial statements as "internal balances". L -N Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 C. Assets, liabilities, deferred outflows/inflows of resources and equity (continued) b. Property taxes and other receivables In the fund financial and government -wide financial statements, all trade and property tax receivables are shown net of an allowance for uncollectibles. Allowance percentages range from 1% to 40% of outstanding receivable balances and are calculated based upon prior collections. In the fund financial statements, property taxes receivable which have not been collected as of June 30, have been recorded as deferred inflows of resources, since they are not considered to be available to finance expenditures of the current year. Property taxes are assessed on property as of October 1. Taxes are billed in the following July and are due in two installments, July 1 and January 1. Personal property and motor vehicle taxes are billed in July and are due in one installment, on July 1, and supplemental motor vehicle taxes are due in full January 1. Liens are effective on the assessment date and are continued by filing before the end of the year following the due date. 3. Restricted assets The restricted assets for the Town are restricted for performance bonds and endowments. Performance bonds are restricted until the monies are returned to the vendor after satisfactory completion of contract or the Town calls the bond for nonperformance. The trust agreement restricts the expenditure of the investment income only for the designated purpose. 4. Capital assets Capital assets, which include property, plant, equipment, and infrastructure assets are reported in the government -wide financial statements. Capital assets are defined by the Town as assets with an initial, individual cost of more than the capitalization threshold for that asset type and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. M I: RM PIN� Town of Berlin, Connecticut Notes 1mFinancial Statements As of and for the Year Ended June 30, 2020 C. Assets, liabilities, deferred outflows/inf lows of resources and equity (continued) The costs of normal maintenance and repairs that Un not add to the value of the asset or n1ahahaUv extend the asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed, Property, plant and equipment of the Town are depreciated using the straight-line method over the following estimated useful lives: Construction |nprogress Intangible 8SSetS Land improvements Buildings and systems Machinery and equipment Infrastructure 5. Deferred outf lVvve inf lows of resources Years N/A Varies, ifany 1O-30 40 5-20 2O -5O Capitalization Threshold � ALL 5,000 5,000 5,000 5,000 5.{00 5'000 |naddition inassets, the statement Ofnet position will aomSUmgSreport a separate section for deferred outflows of resources. This separate financial statement 8|Hnn8nf, deferred Outflows of resources, represents econsumption ofnet position that applies (o afuture periOd(S) and xOwill not berecognized as an Outflow of resources (expense/expenditure) until then. |naddition toliabilities, the statement ofnet position will sometimes report mseparate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents anacquisition ofnet position that applies toafuture period(m) and sVwill not berecognized as an inflow of resources (revenue) until that time. The Town reports deferred outflows and inflows ofresources related to pensions and OPEB in the government -wide statements for differences between expected and actual experience, changes in assumptions and net difference between projected and actual earnings on plan investments. The deferred outflow or inflow related to differences between expected and actual experience and changes in assumptions will be amortized over the average remaining Gon/ioe life of all plan rn8nnbeng. The deferred Outflow Orinflow related tn the net difference between projected and actual earnings 0n plan investments will beamortized over a five-year period. Deferred outflows of resources also include deferred outflows relating to advance refunding of debt. These amounts are deferred and are amortized over the life of the debt. Advance tax collections represent taxes associated with afutuna period. This amount is recognized during the period in which the revenue is associated. �M Exhibit K Town of Berlin, Connecticut Notes tmFinancial Statements As of and for the Year Ended June 30, 2020 C. Assets, |iobi|dkea, deferred outflVxvs/ nf|nxvo of resources and equity (continued) For governmental funds, the Town reports unavailable revenue, which arises only Linder the modified aCCrU8| b8do of accounting. AoCurding|y, unavailable revenue is reported only in the governmental funds' balance sheet. The governmental funds report unavailable revenues from property taxes (including advance collections, ifany\These amounts are recognized msaninflow ofresources |nthe period that the amounts become available. 6. Compensated absences Town employees accumulate vacation and sick leave hours for subsequent use or for payment upon termination or retirement. Town employees are required to use vacation time by June 30 of each year, however, employees may request to have their time extended by the Town Manager past June 30 to October 31. Vacation expenses to be paid in future periods are accrued when incurred in the government -wide and proprietary fund financial statements. Sick leave and vacation leave expenditures are recognized in the governmental funds in the Current year to the extent they are paid during the year orthe vested amount is expected to be paid with aVGUah|e resources. 8 liability for these amounts has been recorded inthe government -wide financial statements. 7. Long-term obligations In the government -wide Dmoncin| sfatonlents, k) debt and other long-term obligations are reported as liabilities in the governmental activities' sh]hern8nt of net position. Bond premiums and discounts are deferred and amortized over the |ihs of the bonds using the effective interest method. Bonds payable are reported net ofthe applicable bond premium Ordiscount. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenses. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well aobond issuance costs, during the current period. The face amount ofdebt issued iSreported as other financing Sources. Premiums received on debt issuances are reported as other financing sources while discounts ondebt issuances are reported gaother financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 8. Net position and fund balances |nthe government -wide financial statements, net position is classified into the following categories: Net Investment inCai)do|Assets This category presents the net position that reflects capital assets net ofonly the debt applicable to the acquisition orconstruction ofthese assets. Debt issued for non -capital purposes, and unspent bond proceeds, are excluded. Restricted Net Position This category presents the net position restricted by external parties (creditors, grantors' contributors orlaws and regulations). �R Exhibit K Town mfBerlin, Connecticut Notes toFinancial Statements ^4sVfand for the Year Ended June 30, 2020 C. Assets, liabilities, deferred mutf|ovws/nf lows nfresources and equity (omnUnued) Unrestricted Net Position This category presents the net position ofthe Town which isnot restricted. Sometimes the Town will fund outlays for a particular purpose from both restricted (e.g. restricted bond or grant prOC88dm) and unrestricted resources. In order to calculate the mnnnuntG to report as restricted net position and unrestricted net position in the government -wide financial statements, m flow assumption must bemade about the order inwhich the resources are considered tobeapplied. It is the Town's policy to consider restricted net position to have been depleted before unrestricted net position is applied. In the fund financial statements, fund balances are classified into the following categories: IMPTIVOTMIUMMOR This category presents amounts that cannot be spent either because they are in n0nsp8nd8b|e form or because they are |ego|k/ or contractually required to be maintained intact. Restricted This category presents amounts that can be spent only for specific purposes because of enabling legislation or because of constraints that are externally imposed by Croditnrs, grantors, contributors Orthe laws orregulations nfother governments. Committed This category presents amounts that can be used only for specific purposes determined by a formal action at the highest level of decision-making authority for the Town. COnlrnitDlente may be established, modified or rescinded only through resolutions approved by the Town Council and Board OfFinance. Assigned This category presents amounts that do not meet the criteria to be classified as restricted Or connnnUhaU but that are intended to be used for specific purposes. The authority to assign fund balance rests with the Town Council and Board of Finance. Intent is also expressed by a properly approved purchase order (ennombnanoe). This category presents amounts that dO not meet the criteria above and are available for any purpose. This category is only reported in the general fund for positive amounts and in any other fund that has afund balance deficit. 92 Exhibit K Town of Berlin, Connecticut Notes toFinancial Statements As of and for the Year Ended June 30, 2020 C. Assets, liabilities, deferred outflows/i nf lows of resources and equity (continued) When an expenditureisinc*nedforpuqpoaesfUrvvhichhV8hneabictedandunrestrictedfundba|anoe is aV@i|@b|e. the Town considers restricted funds to have been spent first. When an expenditure is incurred for which connnnitted, assigned or unassigned fund balances are available, the Town considers amounts tVhave been spent first out ofcommitted funds, then assigned funds and finally unassigned funds, as needed' unless Town Council hos provided otherwise in its commitment 0r assignment actions, Minimum Fund Balance Policy The Town Council has adopted a minimum fund balance policy for the General Fund. The policy establishes the intent to maintain a level of unassigned fund balance of at least 11 % of the budgeted year's total expenditures (including debt service and tranSforS).Any budgeted contingency shall be included in the current year unassigned fund balance when calculating compliance with this policy. 9. Use of Estimates The preparation ofthe financial statements inconformity with accounting principlesgeneraUyacceobsd in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and |i3bi|iUeS, deferred nuMlOvvs and inflows of resources including diso|OSun8S of contingent assets and liabilities and reported n8v8nues, expenses and expenditures during the fiscal year. Actual results Could differ frorn those estimates, particularly given the significant social and economic disruptions and uncertainties associated with the ongoing COVI D-1 9 pandemic and the mitigation responses. Any such differences are not expected to be material for the year ended June OO.2O2O. 10. Rec lass ifications Certain amounts presented inthe prior year data have been reclassified iDorder t0beconsistent with the current year's presentation. 11. Stewardship, compliance and accountability A. Basis of budgeting Only the General Fund has a legally adopted annual budget. The Town uses the budgetary basis of accounting Linder which purchase orders for contracts or other commitments are recorded in order to reserve that portion of the applicable appropriation, Encumbrances are recognized as o valid and proper charge against a budget appropriation in the year in which the purchase ondor. contract orother commitment io issued. Town policy iato close out outstanding General Fund encumbrances @( year end. Appropriations for the Capital Projects Funds dnnot lapse otthe end ofthe fiscal year, but continue until the completion ofthe project. 93 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 II. Stewardship, compliance and accountability (continued) B. Donor -restricted endowments The Town has received certain endowments for purchase of trees, medical assistance and library resources. The amounts are reflected in net position as restricted for endowments. Investment income is approved for disbursement by the applicable Trustee and is included in restricted fund balance. At year end, net appreciation available for appropriation is $35,827. The Town allocates investment income of donor -restricted endowments in accordance with donor restrictions and Connecticut law, which has adopted the provisions of the Uniform Prudent Management of Institutional Funds Act ("UPMIFA"). Under UPMIFA, investment income earned on donor -restricted endowment funds is considered to be unrestricted in the absence of explicit donor restrictions. Further, in the absence of explicit donor restrictions regarding investment appreciation, such appreciation is treated the same as the related investment income. Investment losses that reduce the value of endowment investments below the original principal amount serve to reduce restricted net position or unrestricted net position, depending upon the applicable donor's stipulations regarding the treatment of investment income and appreciation. C. Capital projects authorizations The following is a summary of certain capital projects: Project Bonded Road Improvements Boulevard at Berlin Train Station 889 Farmington Ave. Remediation Berlin High School Renovations Recycling Center Improvements Bridge Rehabilitation Program Farmington Avenue Bridge High Road Bridge Burnham Street Bridge Fire Radios Firetruck Transit -Oriented Devel. Fagade Program Railroad Pond Dam Renovations Sage Field 1 Improvement Percival Field Truck Wash Bay Project Cumulative Authorization Expenditures Committed Balance $ 1,329,317 $ 168,689 $ 42,965 $ 1,117,663 500,000 95,630 38,449 365,921 1,288,557 426,122 76,484 785,951 84,500,000 81,158,070 - 3,341,930 534,485 18,542 - 515,943 3,620,322 395,664 2,980,755 243,903 3,716,059 3,685,042 16,219 14,798 1,576,500 1,280,006 259,181 37,313 1,498,193 1,475,906 22,286 1 1,440,000 53,640 1,118,010 268,350 800,161 - - 800,161 500,000 231,756 4,302 263,942 1,687,610 1,686,610 1,000 - 542,000 - - 542,000 200,000 - - 200,000 500,000 - - 500,000 Totals $ 104,233,204 $ 90,675,677 $ 4,559,651 $ 8,997,876 94 Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 III. Detailed notes A. Cash and investments 1. Cash Exhibit K At year end, the Town's bank balance was $16,576,053 and was exposed to custodial credit risk as follows: Uninsured and uncollateralized $ 11,518,084 Uninsured and collateral held by the pledging bank's trust department, not in the Town's name 4,089,362 Total amount subject to custodial credit risk $ 15,607,446 Financial instruments that potentially subject the Town to significant concentrations of credit risk consist primarily of cash. From time to time, the Town's cash account balances exceeded the Federal Deposit Insurance Corporation limit. The Town reduces its credit risk by maintaining its cash deposits with major financial institutions and monitoring their credit ratings. 2. Investments a. The Town's investments consisted of the following types and maturities. Specific identification was used to determine maturities: Total $ 97,571,370 $33,449,868 $ 44,809,524 $16,821,060 $2,490,918 95 Investment Maturities (In Years) Fair Less Than 1-5 5-10 Type of Investment Value NIA 1 Year Years Years Mutual funds: Equity $ 32,822,441 $32,822,441 $ - $ - $ - Bond 16,484,726 - 2,614,204 11,379,604 2,490,918 Money market 5,441,456 - - 5,441,456 - Real estate 345,855 345,855 - - - Bank money market 7,421,462 - 7,421,462 - - Pooled fixed income 34,773,858 - 34,773,858 - - Real estate 281,572 281,572 - - - Total $ 97,571,370 $33,449,868 $ 44,809,524 $16,821,060 $2,490,918 95 Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 A. Cash and investments (continued) b. The Town had the following recurring fair value measurements: Investments by Fair Value Level Mutual Funds: Equity Bond Money market Real estate Real estate Total Investments by Fair Value Level Other Investments Exhibit K Quoted Market Significant Prices in Active Unobservable Markets Inputs Amount Level Level $ 32,822,441 $ 32,822,441 $ - 16, 484, 726 16, 484, 726 - 5,441,456 5,441,456 345,855 381,743 - 281,572 - 281,572 55, 376, 050 $ 55,130,366 $ 281,572 Bank money market 7,421,462 Pooled fixed income 34,773,858 Total other investments 42,195,320 Total Investments $ 97,571,370 Level 1: Quoted prices for identical investments in active markets Level 3: Unobservable inputs The real estate investments were measured based upon the purchase price, which approximates fair value. c. The Town's investments subject to credit risk had average ratings by Standard & Poor's as follows: Ratings Type of Investment AAA AA BBB Total Mutual Funds: Bond $11,356,963 $ 3,837,386 $ 1,290,377 $ 16,484,726 Money market - 5,441,456 - 5,441,456 Pooled fixed income 34,773,858 - - 34,773,858 Total $ 46,130,821 $ 9,278,842 $ 1,290,377 $ 56,700,040 d. Certain investments are covered by the Securities Investor Protection Corporation ("SIPC") up to $500,000, including $250,000 of cash from sale or for purchase of investments, but not cash held solely for the purpose of earning interest. SIPC protects securities such as notes, stocks, debentures, certificates of deposit and money funds. There are no Town investments held by the counterparty's trust department or agent but not in the Town's name and, therefore, are subject to custodial credit risk. 96 Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 B. Receivables Exhibit K Receivable balances have been disaggregated by type and presented separately in the financial statements. Only receivables with allowances for uncollectible accounts, including the applicable allowances for uncollectible accounts, are presented below. Current portion Long-term portion Less allowance for uncollectibles Net Long-term portion Totals C. Interfund accounts Proi)erty Taxes 1. Interfund payables and receivables A summary of interfund balances is as follows: Corresponding Fund Due From Due To General Fund Water and Sewer fund N/A $ 482 $ - Pension Trust fund N/A 135,000 - Total General Fund 135,482 - Enterprise Funds Water and Sewer fund General Fund - 482 Fiduciary Funds Pension Trust fund General Fund - 135.000 Total $ 135,482 $ 135,482 All interfund balances resulted frorn the time lag between the dates payments occurred between funds for interfund goods, payroll and services provided or in instances where certain funds do not have an operations cash account. 97 Water and Interest and Sewer Taxes Lien Fees Total Usage $ 697,560 $ 238,251 $ 935,811 $ 612,752 $ 486,753 $ 267,191 $ 753,944 $ 90,596 (335,530) (196,336) (531,866) (10,006) $ 151,223 $ 70,855 $ 222,078 $ 80,590 $ 848,783 $ 309,106 $1,157,889 $ 693,342 1. Interfund payables and receivables A summary of interfund balances is as follows: Corresponding Fund Due From Due To General Fund Water and Sewer fund N/A $ 482 $ - Pension Trust fund N/A 135,000 - Total General Fund 135,482 - Enterprise Funds Water and Sewer fund General Fund - 482 Fiduciary Funds Pension Trust fund General Fund - 135.000 Total $ 135,482 $ 135,482 All interfund balances resulted frorn the time lag between the dates payments occurred between funds for interfund goods, payroll and services provided or in instances where certain funds do not have an operations cash account. 97 [ MT1111 � Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 C. Interfund accounts (continued) 2. Interfund transfers A summary of interfund transfers for the fiscal year is as follows: Enterprise Fund Water and Sewer Fund General Fund - 4,500 Total $ 3,759,365 $ 3,759,365 Transfers are used to move budgeted appropriations from the general fund for funding of the capital projects fund and various programs and activities in other funds. Corresponding Transfers Transfers Fund In Out General Fund Capital Projects Fund N/A $ 71,543 $ 3,683,322 Water and Sewer Fund NIA 4,500 - Total General Fund 76,043 3,683,322 Capital Projects Fund General Fund 3,683,322 71,543 Enterprise Fund Water and Sewer Fund General Fund - 4,500 Total $ 3,759,365 $ 3,759,365 Transfers are used to move budgeted appropriations from the general fund for funding of the capital projects fund and various programs and activities in other funds. Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 D. Capital assets Capital asset activity for the fiscal year was as follows: Governmental Activities: Total capital assets Less accumulated depreciation Land improvements Buildings and systems Machinery and equipment Infrastructure Total accumulated depreciation Net capital assets being depreciated Net capital assets 267, 078, 601 8,688,103 4,312,873 271,453,831 2,419,060 Balance - 2,646,046 Balance 2,970,012 July 1, 2019 Increases Decreases June 30, 2020 Capital assets not being depreciated 13,080,062 35,893,133 1,212,096 3,203,555 Land $ 23,571,916 $ - $ - $ 23,571,916 Construction in progress 7,306,340 2,755,847 1,040,675 9,021,512 Total capital assets not being depreciated 30,878 256 2,755,847 1,040,675 32,593,428 Capital assets being depreciated Land improvements 5,875,346 1,108,335 - 6,983,681 Buildings and systems 148,481,030 1,499,639 - 149,980,669 Machinery and equipment 20,267,916 479,049 68,643 20,678,322 Infrastructure 61,576,053 2,845,233 3,203,555 61,217,731 Total capital assets being depreciated 236,200,345 5,932,256 3,272,198 238,860,403 Total capital assets Less accumulated depreciation Land improvements Buildings and systems Machinery and equipment Infrastructure Total accumulated depreciation Net capital assets being depreciated Net capital assets 267, 078, 601 8,688,103 4,312,873 271,453,831 2,419,060 226,986 - 2,646,046 36,213,040 2,970,012 - 39,183,052 12,127,785 1,002,864 50,587 13,080,062 35,893,133 1,212,096 3,203,555 33,901,674 86,653,018 5,411,958 3,254,142 88,810,834 149,547,327 520,298 18,056 150,049,569 $180,425,583 $3,276,145 $1,058,731 $182,642,997 Depreciation expense was charged to function slprograms of the Town as follows: General government $ 130,146 Comm unity development 3,814 Public safety 472,004 Physical services 1,407,794 Parks, recreation and libraries 424,775 Health and human services 11,477 Schools 2,961,948 Total depreciation expense $ 5,411,958 o Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 D. Capital assets (continued) Business -Type Activities: Exhibit K Balance Balance July 1, 2019 Increases Decreases June 30, 2020 Capital assets not being depreciated Land $ 1,415,112 $ - $ - $ 1,415,112 Intangible assets 564,551 - - 564,551 Construction in progress 3,817,205 155,784 15,435 3,957,554 Total capital assets not being depreciated 5,796,868 155,784 15,435 5,937,217 Capital assets being depreciated Buildings and systems Machinery and equipment Infrastructure Total capital assets being depreciated Total capital assets 2,937,627 - - 2,937,627 1,054,720 222,107 - 1,276,827 15,277,137 - - 15,277,137 19,269,484 222,107 - 19,491,591 25,066,352 377,891 15,435 25,428,808 Less accumulated depreciation Buildings and systems 1,941,759 83,103 - 2,024,862 Machinery and equipment 647,121 23,485 - 670,606 Infrastructure 6,475,004 210,487 - 6,685,491 Total accumulated depreciation 9,063,884 317,075 - 9,380,959 Net capital assets being depreciated 10,205,600 (94,968) - 10,110,632 Net capital assets $16,002,468 $ 60,816 $ 15,435 $16,047,849 Depreciation and amortization expense was charged to business -type activities as follows: Water $ 145,682 Sewer 171,393 Total depreciation expense $ 317,075 E. Construction commitments The Town has the following construction commitments: Four bridge rehabilitation project $ 2,850,824 100 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 F. Short-term obligations - Bond anticipation notes The Town uses bond anticipation notes (°BANs") during the construction period of various public projects prior to the issuance of the bonds at the completion of the project. Short-term obligation activity for the fiscal year was as follows: Date Maturity Interest Beginning Ending Purpose Issued Date Rate Balance Additions Reductions Balance General Purpose/School 6/26/2019 1/29/2020 2.00% $ 931,000 $ - $ 931,000 $ - G. Changes in long-term obligations 1. Summary of changes Governmental Activities: Description_ Original Amount Bonds: Balance General purpose: General obligation $8,440,000 General obligation 2,480,000 General obligation 1,855.000 General obligation 720,000 General obligation 3,620,000 Refunding bonds 5,676,000 General obligation 4,150,000 General obligation 6,500,000 General obligation 4,200,000 Total general purpose School bonds: 2011 General obligation 8,170,000 General obligation 6,015,006 General obligation 16,500,000 General obligation 13,000,000 General obligation 13,150,000 Refunding bonds 5,244,000 General obligation 515,000 Total school bonds 170,000 Total bonds 2014 Equipment financing notes' 3-5% Golf equipment 36,981 Energy 10,340,341 Total notes 1,045,000 Total bonds/notes 12701/34 Premium Total bondslnotes and related liabilities Compensated absences Heart and hypertension Net pension liability OPEB liability Total long-term obligations Year or Date of Interest Balance Balance Current Long -Term Issue Maturity Rate July 1, 2019 Additions Deductions June 30, 2020 Portion Portion 2011 06/01/21 3-5% $ 1,379,568 $ $ 680,892 $ 698,676 $ 698,676 $ - 2013 12!01132 2.5-4% 1,800,000 170,000 1,630,000 170,000 1,460,000 2014 12!01133 3-5% 1,315,000 135,000 1,180,000 135,000 1,045,000 2015 12701/34 2-4% 600,000 40,000 560,000 40,000 520,000 2016 12!01135 2-4% 2,930,000 340,000 2,590,000 340,000 2,250,000 2016 09/01/25 2-5% 4,916,000 263,000 4,653,000 310,000 4,343,000 2017 12!01129 2-4% 3,750.000 400,000 3,350,000 400,000 2,950,000 2019 12/01/28 2-4% 6,500.000 700,000 5,800,000 700,000 5,100,000 2020 12/01/30 5.00% 4,200,000 4,200,000 4,200,000 23,190,568 4,200,000 2.728,892 24,661,676 2,793,676 21,866.000 2011 06/01121 3-5% 1,335,432 - 659,108 676,324 676,324 - 2013 12/01/32 2.5-4% 4,655,000 340,000 4,315,000 335,000 3,980,000 2014 12!01133 3-5% 13,000,000 870;000 12.130,000 870,000 11,260,000 2015 12/01134 2-4% 10,945,000 685,000 10,260,000 685,000 9,575,000 2016 12/01135 2-4% 11,760,000 695,000 11,065,000 695,000 10,370,000 2016 09/01/25 2-5% 3,589,000 567,000 3,022.000 - 3,022,000 2017 12/01129 2-4% 460,000 55.000 405,000 55.000 350,000 45,744,432 3.871.108 41,873,324 3,316,324 38,557,000 68,935,000 4200,000 6,600.000 66,535,000 6,110,000 60,425,000 07107/05 11/04119 6,391 6,391 - - - 02112/16 12112135 2.93% 9,445,266 321,677 9.123,589 348,611 8.774,978 9,451,657 328,068 9.123.589 348,611 8,774,978 78,386,657 4,200,000 6,928,068 75,658,589 6,458,611 69,199,978 2,959,290 758,664 671,447 3,046.707 - 3;046,707 81,345,947 4.958.864 7,599.515 78,705.296 6,458,611 72,246,685 526,518 489,527 452,248 553.797 361,492 202,305 353,354 69,529 28,057 394,826 11,000 383,826 7,373,900 1,431,065 1,877,115 6.927,850 - 6,927,850 7,711,486 1,413.988 226.664 8.898.810 - 8,898,810 $ 97,311.205 $8.362.973 $ 10.183.599 $95.490,579 $6,831,103 $88.659,476 All long-term liabilities are generally liquidated by the general fund or funded by the general fund. In Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 G. Changes in long-term obligations (continued) Business -type Activities: Description Original Amount Year of Issue Date of Maturity Interest Rate Balance July 1, 2019 Additions Balance Deductions June 30, 2020 Current Portion Long -Term Portion Notes: Governmental Activities Business -Type Activities Year Ended Bond Note Total Note Note Clean Water: Principal Principal Interest Principal interest 2021 $ 6,110,000 $ 348,611 CWF 212 -CSL $2,236,514 2015 09130134 2.00% $1,705,341 $ $ 111,826 $1,593,515 $111,826 $1,481,689 CWF 217 -CSL 1,933,314 2019 04130139 2.00% 1,933,314 112,776 1,820,538 96,666 1,723,872 Total notes 208,492 53,859 2025 6,385,000 3,638,655 224,602 3,414,053 208,492 3,205,561 Compensated absences OPEB liability 13,367 11,554 13,367 11,554 11,554 9,255 1,696 272 10,679 - 10,679 Total long-term obligations $3,661,277 $ 13,250 $ 238,241 $ 3,436,286 $220,046 $3,216,240 The following is a summary of principal and interest amounts of bond and note maturities: Governmental Activities Business -Type Activities Year Ended Bond Note Total Note Note June 30: Principal Principal Interest Principal interest 2021 $ 6,110,000 $ 348,611 $ 2,384,163 $ 208,492 $ 66,366 2022 6,280,000 376,514 2,098,951 208,492 62,200 2023 6,320,000 405,810 1,825,269 208,492 58,027 2024 6,360,000 436,952 1,571,123 208,492 53,859 2025 6,385,000 469,249 1,356,015 208,492 49,689 2026 6,110,000 500,314 1,144,221 208,492 45,520 2027 4,445,000 533,190 966,875 208,492 41,351 2028 4,435,000 570,078 827,841 208,492 37,181 2029 3,955,000 608,749 696,247 208,492 33,011 2030 3,275,000 649,671 579,750 208,492 28,841 2031 3,195,000 692,171 467,989 208,492 24,672 2032 2,660,000 736,696 360,089 208,492 20,502 2033 2,655,000 783,726 255,463 208,492 16,332 2034 2,265,000 832,597 153,841 208,492 12,162 2035 1,400,000 802,869 70,683 124,621 8,551 2036 685,000 376,392 15,792 96,666 6,523 2037 - - - 96,666 4,589 2038 - - - 96,666 2,653 2039 - - - 80,546 783 Totals $ 66,535,000 $ 9,123,589 $14,774,312 $ 3,414,053 $ 572,812 102 Exhibit K Town of Berlin, Connecticut Notes tmFinancial Statements As of and for the Year Ended June 30, 2020 G. Changes inlong-term obligations (oondnued) 2. Assets pledged mecollateral The Town's outstanding equipment financing notes of $9.123.588 are secured with uoUeh*oa| of the equipment purchased. 3. Statutory debt limitations The Town's indebtedness does not exceed the legal debt limitations as required by Connecticut General Statutes asreflected inthe following schedule: Category Debit Limit Net Indebtedness Balance General purpose $175.653.286 $ 24.661.876 $15O.S91.S1O Schools 351.306.572 41.873'324 309.433.248 Sewer 282,755.470 1.304'023 281.370.853 Urban renewal 253.721.413 - 253'721,413 Pension deficit 234,204.381 - 234'204.381 The total overall statutory debt lirnit for the Town is equal to seven times annual receipts from the prior year taxation, $546,476,889. The indebtedness reflected above includes bonds outstanding in addition to the amount ofbonds authorized and unissued against which bond anticipation notes are issued and outstanding, 4. Overlapping debt A summary of overlapping debt is presented below: Debt Outstanding Kensington Fire District Worthington Fire District 6. Energy financing notes Total $ 1.000.000 $1.ODO.ODO 384,623 384,623 In 2016 the Town entered into an energy financing agreement for streetlightsand energy projects.Tha energy project and mtneeUightavver8 paid for with $10.340.341 of equipment financing notes. The note balance outstanding 8tyear end is $9.123.589. The interest naha on the note is 2.95%. 103 Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 G. Changes in long-term obligations (continued) 6. Authorized/unissued bonds The amount of authorized, unissued bonds are as follows: 7. Conduit debt obligations To provide for the purpose of assisting the acquisition, development, redevelopment or productive reuse of real property and the construction of improvements within the municipality known as Legion Square, the Town has entered into an agreement with the Connecticut Development Authority. This agreement is an assignment of the incremental tax revenues of the Legion Square project for a period of time sufficient to retire a note issued by the Connecticut Development Authority for the purpose of making a grant to the project. This agreement represents a special obligation of the Town, payable solely from and secured by incremental tax revenues on the property. The agreement does not constitute a debt or pledge of the faith and credit of the Town and, accordingly, has not been reported in the accompanying financial statements. The aggregate principal amount payable pursuant to the agreement is $16,763. 104 Total Bond Authorized but Project Authorization Bonds Issued Unissued Open Space (2003) $ 2,000,000 $ 1,400,000 $ 600,000 Open Space (2006) 2,000,000 790,000 1,210,000 Police Station 2,000,000 1,020,648 979,352 High School Renovations 84,950,000 83,272,912 1,677,088 School Security Vestibules 500,000 167,000 333,000 Railroad Pond Dam 1,700,000 1,500,000 200,000 Fire Radio Upgrade (2019) 1,440,000 1,250,000 190,000 Scalise Field Improvement 1,100,000 953,465 146,535 Fire Vehicles (2020) 800,000 400,000 400,000 Highway Wash Bay (2020) 500,000 493,926 6,074 Athletic Field Improvements (2020) 1,000,000 805,399 194,601 Total $ 97,990,000 $ 92,053,350 $ 5,936,650 7. Conduit debt obligations To provide for the purpose of assisting the acquisition, development, redevelopment or productive reuse of real property and the construction of improvements within the municipality known as Legion Square, the Town has entered into an agreement with the Connecticut Development Authority. This agreement is an assignment of the incremental tax revenues of the Legion Square project for a period of time sufficient to retire a note issued by the Connecticut Development Authority for the purpose of making a grant to the project. This agreement represents a special obligation of the Town, payable solely from and secured by incremental tax revenues on the property. The agreement does not constitute a debt or pledge of the faith and credit of the Town and, accordingly, has not been reported in the accompanying financial statements. The aggregate principal amount payable pursuant to the agreement is $16,763. 104 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 H. Fund balance classifications and restricted net position Fund balances are composed of the following: The amount of restricted net position, which was restricted by enabling legislation, totaled $127,978. 105 Capital Disadvantaged Other Total General Projects Education Governmental Governmental Fund Fund Fund Funds Funds Nonspendable Legally Required to be Maintained Intact Tree purchases $ - $ - $ - $ 5,000 $ 5,000 Medical assistance - - - 21,965 21,965 Library materials - - - 41,332 41,332 Total nonspendable - - 68,297 68,297 Restricted Community development - - 17,635 17,635 Public safety programs - - 57,358 57,358 Health and human services programs - - - 62,690 62,690 Parks, recreation and libraries programs - - - 327,035 327,035 School programs - 365,290 - 365,290 Lunch program - - 127,978 127,978 Total restricted - - 365,290 592,696 957,986 Committed Capital projects Highway - 5,456,689 - - 5,456,689 Firetruck - 1,568,176 - - 1,568,176 Land acquisition and development - 251,363 - - 251,363 Economic development - 323,524 - - 323,524 Sage park - 590,000 - - 590,000 School buildings - 2,076,249 - - 2,076,249 Other capital projects - 4,519,296 - - 4,519,296 Revaluation 23,110 - - - 23,110 Total committed 23,110 14,785,297 - - 14,808,407 Assigned Town special events and activities - - - 130,350 130,350 Parks, recreation and libraries programs - - - 94,720 94,720 Schools - - - 8,314 8,314 Pension funding 185,000 - - - 185,000 Subsequent year's budget 100,000 - - - 100,000 Debt service 140,000 - - - 140,000 Total assigned 425,000 - - 233,384 658,384 Unassigned 17,437,703 - - - 17,437,703 Total fund balance $17,885,813 $14,785,297 $ 365,290 $ 894,377 $ 33,930,777 The amount of restricted net position, which was restricted by enabling legislation, totaled $127,978. 105 Town of Berlin, Connecticut Notes tmFinancial Statements As of and for the Year Ended June 30, 2020 IV. Other information A. Risk management Exhibit K The Town is exposed to various risks ofloss including torts, theft of, damage to and destruction of assets; errors oromissions; injuries to 8nnp|0yeos and natural disasters. GeneraUy. the Town obtains commercial insurance for these risks, but has chosen to retain limited risks for heart and hypertension claims and employee n0ediOG| prescriptions c|minno. The Town contracts with outside organizations to pay claims and provide administrative services. Additionally, insurance coverage has been purchased to limit the Town's liability for worker's compensation, general |i8b||ih/ and medical n|oirne. Settled claims have not exceeded c0rnmerC|8| coverage in any of the past three years, and there has not been any significant reductions in insurance coverage from amounts held inprior years. The Town is m member in Connecticut Interlocal Risk Management Association ("C|RMA^ . QRMA is o public entity risk pool established under the provisions of the Connecticut General Statutes Section 7-479a 8t. seq. The Town is liable only for contributions tothe pool. Members do not retain the risk of loss, as they have transferred the risk by purchasing pool coverage with no deductible retention. A separate agF88OleOt limits the member's obligation to pay indemnification obligations and expenses should CIRMA be unable k]doso. The Town is a member of CIRMA's Liability -Automobile -Property Pool, a risk sharing pool. The Town paid QRMA for provisions of general liability, automobile |iabi|ib/, employee benefit |imhi|hv' law enforcement liability, public officials and property coverage. The premium is subject tOthese coverages and claims and expense payments falling within the deductible amounts are the responsibility of the Town. C|RW1/Ys Li ab i I ity-A utomobi le- Property Pool retains $1,000,000 per occurrence for each line of liability coverage. The Town is also m nx*nlber ofC|RMA's \Ak)dken/ Compensation Pool, a risk sharing pool. The Workers' Compensation Pool provides statutory benefits Pursuant to the provisions of the Connecticut Workers' Compensation Act. The coverage is Subject to an insured loss retrospective rating plan and losses incurred inthe coverage period will b8evaluated at18.3O and 42 months after the effective date 0fcoverage. The premium is subject to a payroll audit at the close of the coverage period. Cl RMA's Workers' Compensation Pool retains $1,000,000 per occurrence and Purchases reinsurance above that amount to the limit of liability of$1O.00O.O88per occurrence. The Town is a self-insured provider of claims under C.G.S, 7-433c, the Heart and Hypertension Act. The Town utilizes two risk management funds Ah* Internal Service Funds) to account for and finance its uninsured risks of loss for general insurance and health insurance. The fund records all claim expenditures and liabilities when it is probable that a |pns has occurred and the amount of that loss can be reasonably estimated. All Town departments and agencies are charged premiums by the Internal Service Fund, which are included in department and agency expenditures, to cover the estimated cost of claims payment based nnhistorical cost estimates Ofthe amnuntSneeded topay prior and current year claims. Claims liabilities include an estimate of claims incurred but not reported and are the Town's best estimate based on available information. 106 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 A. Risk management (continued) The General Insurance Fund receives funds from various funds and departments. The fund purchases insurance and provides ancillary services for the administration of this fund and accumulates reserves. Claims have not exceeded insurance coverage in any of the past three years. The Medical and Health Insurance Fund also receives funds from various funds and departments. The funds are used to purchase medical and health insurance and provide ancillary services. The Town self - insures its employees for medical and dental claims through the use of the Medical and Health Insurance Fund. Maximum liability to the Town per covered participant is $150,000. The Town retains an insurance policy for employee claims in excess of $150,000. A third party administers the plan for which the Town pays an administrative fee. The plan is funded monthly by Town and employee contributions, as required. An actuarial study is performed annually. The Town records all claim expenditures and liabilities when it is probable that a loss has occurred and the amount of that loss can be reasonably estimated in the government -wide statements. The claims liability reported is based upon accounting principles which require that a liability for estimated claims incurred but not reported be accrued. The amount of claim accrual is based on the ultimate costs of settling the claim, which include past experience data, inflation and other future economic and social factors and incremental claim adjustment expenses, net of estimated subrogation recoveries. The claim accrual does not include other allocated or unallocated claims adjustment expenses. Current year Claims Claims and Claims Payable Changes in Claims Payable Current Long-term July 1 Estimates Paid June 30 Potion Portion General Insurance Fund (Heart and Hypertension) 2018-2019 2019.2020 Medical and Health Insurance Fund 2018-2019 2019-2020 Totals 2018-2019 2019-2020 B. Commitments and litigation $ 298,210 $ 59,249 $ 4,105 $ 353,354 $ 47,576 $ 305,778 353,354 69,529 28,057 394,826 11,000 383,826 628,099 7,888,848 71861,343 655,604 655,604 - 655,604 6,742,926 6,920,766 477,764 477,764 - $ 926,309 $ 7,948,097 $ 7,865,448 $ 1,008,958 $ 703,180 $ 305,778 $ 1,008,958 $ 6,812,455 $ 6,948,823 $ 872,590 $ 488,764 $ 383,826 Amounts received or receivable from Federal and State grantor agencies are subject to audit and adjustment by grantor agencies. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time, although the Town expects such amounts, if any, to be immaterial. The Town is a defendant in various lawsuits and the outcome of these lawsuits is not presently determinable. In the opinion of the Town attorney, the resolution of these matters will not have a material adverse effect on the financial condition of the Town. 107 Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Envied June 30, 2020 C. Tax abatements Exhibit K The Town is authorized by Connecticut State Statutes to enter into property tax abatement agreements for the purpose of economic development, competitiveness and to encourage business investment. The Town has the following abatement programs: 108 Local Purpose of the Program or Agreement Economic Development Tax being abated Real Estate Authority under which abatement agreements are entered into State Statute Criteria to be eligible to receive See Tax Abatement Program document adopted 1212012; CGS 12-81 abatement Projects must involve real property improvements with at [east one of the following: For office use. • For manufacturing use. For warehouse, storage or distribution use. For information technology. For restaurants other than fast food, new retail developments or redevelopment of existing retail properties that involve substantial renovations or restoration of the exterior of the building and improvements to landscaping. • For recreation facilities. How recipients' taxes are reduced Reduced assessment How the abatement amount is Consistent with State statute, the Town abates taxes over three years determined with a schedule of 50%140%!30% for an investment of at least $50,000 7 -year option exists if investment is over $3 million - only one exists which abates at 50%150%140%140%130%I30%110% Provision for recapturing abated tax, if any None Types of commitments made by the Town other than to reduce taxes None Gross dollar amount, by which the Town's tax revenues were reduced as a result of abatement agreement $155,549 Assessment Impact $4,584,413 108 Exhibit K Town of Berlin, Connecticut Notes hoFinancial Statements Asofand for the Year Ended June 30, 2020 D. Jointly governed organizations The Mattabassett District The Mattabassett District (the "District") is a quasi-i-nLinicipal district established in accordance with State Statutes to provide sewer treatment services for the constituent Towns of Berlin and CrVmnvvgU and the constituent Cities of New Britain and Middletown and contractually to the Metropolitan District and the Town ofFarmington. Asoresult ofthe 2O1Ocensus data released inFebruary 2O11 and the June 2O11 amendment kzthe state statutes creating the District. the M8tt8b3SS8tt Board of Directors napn8Sento1|on is as follows: New Britain — five nnennbera. Middletown — four members. Berlin — three monnbena and Cromwell —three members. The Town pays an annual assessment to the District. The annual assessment includes funds for the payment of the Town's portion of the District's debt service. The Town is responsible for a pro -rata share of the Mattabasset District's debt based on population. As of June 30, the District has $57,112,706 of debt outstanding. The percentage applicable tothe Town is14.3596,or$8.1S5.073.This debt iapaid Out of the Town's enterprise fund. The 0St[iC[s hn@nC|a| statements can be obtained from E. Contingencies Coronavirus In March 2020, the United States declared the outbreak of Coronavirus a national emergency. Similarly, the Governor of the State of Connecticut declared a state of emergency and hos since issued over 70 executive orders regarding the pandemic. One of the most significant executive orders required local governments tnoffer taxpayers/rate payers one orboth ofthe following programa: interest rate reduction program and payment deferral program. The inbsnas\ rate reduction program reduced the interest rate charged on delinquent taxeS/Llser fees from 18% to 3% for the period April 1, 2020 through October 1, 2020. The payment deferral program also was effective April 1.2O2Ofor local governments with quarterly payments and July 1. 2020 for those with 3enni-annual payments. This program allowed taxpayers/rate payers to defer payment of amounts due without incurring any penalty interest until October 1, 2020. The Town implemented the interest reduction program. The impact 0fthis program 0nproperty tax and user fee revenues and delinquent interest collections was not significant during this period. The state of emergency has had a negative impact on the Town's economically sensitive revenues such as park and recreation program foes, public health nursing fees, interest earnings and certain other charges for services for the last quarter of the fiscal year and the impact continues into the 2021 fiscal year. On the expenditure aide, expenditures for health and safety rneaSur8a. including additional personnel costs, technology and supplies are expected ho increase and may exceed adopted budgets. There continues to be uncertainty related (othe dunaUon, possible reemergence and future severity of the pandemic, as well GS to what actions may be taken by the Federal government, the State of Connecticut and health C@ne authorities to contain or mitigate its effects. This includes the nature and extent ofany financial support. The Town is continuously monitoring its financial condition and will take proactive measures as necessary to maintain operations and meet its obligations. Given this level of uncertaintv, management cannot reasonably estimate the complete impact on the Town's future financial position mtthis time. 109 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 V. Pensions and other post -employment benefit plans A. Town pension plans 1. Plan description a. Plan administration The Town is the sponsor and administrator of a single -employer defined benefit public employee retirement system ("Plan"), the Town of Berlin Employee Retirement Plan, established and administered by the Town to provide pension benefits for its full-time employees who have elected to participate in the plan (excluding teachers covered under the Connecticut State Teachers' Retirement System). The plan is closed to police officers hired after June 30, 2000 and all other employees hired after March 18,1987. The plan is considered to be part of the Town's financial reporting entity and is included in the Town's financial statement as a pension trust fund. A separate stand-alone financial report is not issued. The Plan is governed by the Pension Committee (the "Board") which is a subcommittee of the Board of Finance. Management of the Plan rests with the Pension Committee, which consists of 12 members. The 12 members are the Town Manager, Finance Director, Director of Human Resources, Assistant Finance Director, Director of Business Operations, top management representative, and the presidents of each of the six bargaining units. The Committee convenes on a quarterly basis for detailed plan review. b. Plan membership As of July 1, 2019, membership in the Plan is comprised of the following: Retirees and beneficiaries receiving benefits 16 Terminated employees entitled to benefits 2 Active members Total 110 13 31 Exhibit K Town of Berlin, Connecticut Notes bmFinancial Statements As of and for the Year Ended June 30, 2020 A. Town pension plans (cortinued) 2. Benefit provisions All full-time employees hired and participating inthe plan priork>[Naroh17.13O7ond8UpO|iCeoffioS/S hired and participating before July 1.2OOOwill receive the higher ofthe defined contribution earnings (as described in NotoV.B) or the benefit due under the old defined benefit plan. The Plan provides retirement, disability and death benefits to plan members and their beneficiaries. Normal retirement Benefit calculation Final earnings Early retirement age Early retirement service requirement Early retirement amount Service connected disability amount Vesting - age Vesting - service Vesting - amount Death benefit amount Cost of living increases Police: Age 55 or 25 years of service All others: Age 65 2.0% (2.125% for police) times final earnings times years of benefit service (max 25 years (30 for police)) times ratio of credited service to benefit service at normal retirement less non -self-directed defined contribution account balance Highest average rate of earnings on January 1st of any 5 (3 for police) consecutive calendar years during the last 10 years before normal retirement Age 55 (age 45 for police) 10 years Actuarially reduced normal retirement benefit to reflect early retirement 60% of rate of earnings as of date of disability reduced by worker's compensation and any other disability benefits received None 5 years Refund of employee contributions plus interest, reduced by any annuity payments made provided 10 year certain and life option not elected None HE Town of Berlin, Connecticut (Votes to Financial Statements As of and for the Year Ended June 30, 2020 A. Town pension plans (continued) 3. Contributions Police All others Town Average active member contribution Average Town contribution 4. Investments a. investment policy Exhibit K 6.0% to the defined contribution plan 5.0% to the defined contribution plan Amount determined by the actuary, considering the member contributions None to the defined benefit plan 142.63% of covered payroll The pension plans' policy in regard to the allocation of invested assets is established and may be amended by the Pension Committee by a majority vote of its members. The investment policy for the defined benefit plan has historically been to protect the pension funds as much as possible from market volatility by investing them in a guaranteed deposit account. The current pension committee is working with its actuaries and investment advisors to revisit this plan to evaluate whether it is still reasonable. The following is the Committee's adopted asset allocation policy for the plans: Target Asset Class Allocation Guaranteed deposit account 100.00% b. Concentrations There were no investments in any one organization that represented 5% or more of the pension plan's net position. c. Rate of return The long-term expected rate of return on pension plan investments was determined using a building-block method in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation (see the discussion of the pension plan's investment policy) are as follows: 112 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 A. Town pension plans (continued) Long -Term Expected Real Rate of Asset Class Return Guaranteed deposit account 1.00% Inflation rate 2.60% Long-term expected nominal return 3.60% d. The annual money -weighted rate of return on pension plan investments, net of pension plan investment expense, was 2.80%. The money -weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. 5. Net pension liability The components of the net pension liability were as follows: Total pension liabiltiy $ 9,626,100 Plan fiduciary net position 2,698,250 Net pension liability $ 6,927,850 Plan fiduciary net position as a percentage of the total pension liability 28.03% 113 Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 A. Town pension plans (continued) 6. Actuarial methods and significant assumptions Valuation date Actuarial cost method Amortization method Amortization period Asset valuation method Investment rate of return Inflation Salary increases Cost of living adjustments Mortality rates 7. Changes from prior year a. Changes in assumptions Exhibit K July 1, 2019 Entry age normal Level percent 6 years, closed Fair value 3.50% pre -retirement and 2.57% post-retirement 2.60% 3.25% for police and 2.75% for all others None Pre -retirement: Pub -2010 Public Retirement Plans Amount - Weighted Mortality Tables (with separate tables for General Employees, Public Safety and Teachers), projected to the valuation date with Scale MP -2019 Post-retirement: IRS 2019 Applicable Mortality Table for 417(e) dynamic The post-retirement expected rate of return (net of investment -related and administrative expenses) was decreased from 3.05% to 2.57%. The mortality assumption for pre -retirement was updated to better reflect anticipated experiences and was based on the Pub -2010 Public Retirement Plans Amount -Weighted Mortality Tabes with Projection Scale MP -2019 from the RP -2014 adjusted to 2006 total dataset mortality table with Projection Scale MP -2018 since the prior measurement date. The mortality assumption for post- retirement was updated to IRS 2019 mortality table from IRS 2018 mortality table. b. Changes in benefit terms There were no changes in benefit terms from the prior valuation. 8. Discount rate The discount rate used to measure the total pension liability was 3.50%. The projection of cash flows used to determine the discount rate assumed that plan member contributions will be made at the current contribution rate and that Town contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the pension plan's projected fiduciary net position will be sufficient to cover projected benefit payments and administrative expenses indefinitely. Therefore, the long- term expected rate of return on pension plan investments was used to discount plan liabilities. 114 Exhibit K Town of Berlin, Connecticut Notes hoFinancial Statements As of and for the Year Ended June 30, 2020 A. Town pension plans (continued) 9. Changes in the net pension liability The Town's net pension liability was measured at June 30, 2020, and the total pension liability used tocalculate the net pension liability was determined by an actuarial valuation as of July 1' 2019. The changes in net pension liability were as follows: Balance at July 1, 2019 Service cost Interest Differences between expected and actual experience Changes ioassumptions Contributioms-enop|oyer Net investment income Benefit payments, including refunds ofmember contributions Net change Balance at June 30, 2020 Increase (Decrease Total Pension Plan Fiduciary Net Pension Uubi|hx Net Position Liability 118.348 - 116,348 303.069 - 303.069 146,242 - 146,242 865.406 - 865,406 - 1.830.139 (1.830.139) 46,976 (46,976) 741,505 1,187,555 (446,050) 1O.Sensitivity ofthe net pension liability tochanges inthe discount rate The following presents the net pension liability, calculated using the discount rate as well @ewhat the Town's net pension liability would be ifitwere calculated using a discount rate that is 1 -percentage point lower or 1-perogntage point higher than the current rate: 1% Current 1% Decrease Discount Rate Increase Net pension liability $ 9,038,576 $ 6,927,850 $ 5,193,038 115 FW "I PTI Town of Berlin, Connecticut Notes tpFinancial Statements As of and for the Year Ended June 30, 2020 A. Town pension plans (continued) 11. Pension expense and deferred outflows and inflows of resources The Town recognized pension expense of $1,875,138. The Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows of Description QfOutflows/Inflows Resources Net difference between projected 8ndaCtV8|earninQs 0npension plan investments Actual investment earnings below (or above) projected eannin8semaonlordzedover5yearg.ChaDg8S of assumptions and experience |0sS8S (gains) are amortized over the average remaining service period of active and inactive emp|oyeea, which was 1 year. The amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Year Ending June 30. 2021 $ 5.330 2022 4,304 2023 5.994 2024 5,142 Total $ 20,770 B. Defined contribution retirement savings plan The Town provides benefits for all ofits full-time employees through adefined contribution plan, the Town of Berlin Employee Retirement Plan. Employees enrolled inthe plan before March 17. 1987 and police officers enrolled before July 1, 2000 will receive the better ofthe defined benefit 0[defined contribution plan. The defined contribution is computed first and accounted for in the defined contribution section of the p|un, which iefully funded. Any difference to which the employee is entitled is COmputed in the defined benefit component ofthe plan. Effective July 1, 2004 in the defined contribution component, the benefits depend upon the combination of the employee contributions (limited to 5% of base earnings, 6% of base earnings for police officers), which are matched by the employer contributions (200% of employee contribution), plus investment earnings. Employees are allowed to contribute additional funde, which are not matched by the Town. Employees enrolled in the plan prior to July 1. 2004 are fully vested from the date of employment. Effective July 1' 2004. all new participants in the Town's defined contribution plan shall not be vested aotnthe employer contribution until the fifth anniversary ofhis/her participation in the plan. Effective January 1' 2015. new employees (other than Police) must wait a year before receiving a match and the match is a 100% match up to 6%. Those employed prior to January 1, 2015 were grandfathered under the old rules. 116 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 B. Defined contribution retirement savings plan (continued) The defined contribution plan became effective on April 1, 1988. The prior contributions were computed and matched by the Town and interest of 4% credited to the accounts. Employees contributed $906,673 and the Town's matching share was $1,725,292. Contribution requirements may be amended by the Town Council subject to various bargaining unit approvals and after the expiration dates specified in the collective bargaining agreements. During fiscal year 2012, a separate defined contribution plan, the Robert Wolf Plan, was created specifically for the Town's volunteer firefighters. The firefighters have the option to contribute all or a portion of their paid -on-call earnings to the plan. There is no required employer match; however, the Town has annually contributes $500 per qualifying firefighter. Contributions to this plan began in fiscal year 2013. Employees contributed $9,904 and the Town contributed $56,500. C. Connecticut state teachers' retirement system 1. Plan description Teachers, principals, superintendents or supervisors engaged in service of public schools are provided with pensions through the Connecticut State Teachers' Retirement System ("TRS"), a cost sharing multiple -employer defined benefit pension plan administered by the Teachers' Retirement Board ("TRB"). Chapter 167a of the State Statutes grants authority to establish and amend the benefit terms to the TRB. TRS issues a publicly available financial report that can be obtained at www.ct.gov/trb. 2. Benefit provisions Normal retirement Benefit calculation Early retirement Early retirement amount Service connected disability amount Non -service connected disability service requirement Vesting - Service Vesting - Amount Pre -retirement death benefit amount Age 60 with 20 years of credited service in Connecticut, or 35 years of credited service including at least 25 years of service in Connecticut 2.00% of the average annual salary times the years of credited service (maximum benefit is 75% of average annual salary during the 3 years of highest salary). 25 years of credited service including 20 years of Connecticut service, or age 55 with 20 years of credited service including 15 years of Connecticut service. Benefit amounts are reduced by 6.00% per year for the first 5 years preceding normal retirement age and 4.00% per year for the next 5 years preceding the normal retirement age. Effective July 1, 1999, the reduction for individuals with 30 or more years of service is 3.00% per year by which retirement precedes normal retirement date. 2.00% of average annual salary times credited service to date of disability, but not less than 15% of average annual salary, nor more than 50% of average annual salary. In addition, disability benefits under this plan (without regard to cost -of -living adjustments) plus any initial award of social security benefits and workers' compensation cannot exceed 75% of annual average salary. Five years of credited service 10 years of service 100% Lump -sum return of contributions with interest or surviving spouse benefit depending on length of service. 117 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 C. Connecticut state teachers' retirement system (continued) 3. Contributions State of Connecticut Per Connecticut General Statutes Section 10-183z (which reflects Public Act 79-436 as amended), contribution requirements of active employees and the State of Connecticut are amended and certified by the State Teachers' Retirement Board and appropriated by the General Assembly. The contributions are actuarially determined as an amount that, when combined with employee contributions and investment earnings, is expected to finance the costs of the benefits earned by employees during the year, with any additional amount to finance any unfunded accrued liability. Employer (School Districts) School district employers are not required to make contributions to the plan. Employees Effective January 1, 2018, each teacher is required to contribute 7% of their salary for the pension benefit. 4. Pension liabilities, pension expense, and deferred outflows of resources and deferred inflows of resources related to pensions The Town reports no amounts for its proportionate share of the net pension liability, and related deferred outflows and inflows due to the statutory requirement that the State pay 100% of the required contribution. The amounts recognized by the Town as its proportionate share of the net pension liability, the related state support, and the total portion of the net pension liability that was associated with the Town were as follows: Town's proportionate share of the net pension liability $ State's proportionate share of the net pension liability associated with the Town 91,066,420 Total $ 91,066,420 The net pension liability was measured as of June 30, 2019, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2018. The Town has no proportionate share of the net pension liability. During the year the Town recognized pension expense and revenue of $6,893,243 for on -behalf amounts for contributions to the plan by the State. 118 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 C. Connecticut state teachers' retirement system (continued) 5. Actuarial assumptions The total pension liability was determined by an actuarial valuation as of June 30, 2019, using the following actuarial assumptions, applied to all periods included in the measurement: (Investment rate of return Inflation (Salary increases Wrtality rates 6.90% 2.50% 3.25-6.50%, including inflation Wrtality rates were based on the RP -2014 White Collar table with employee and annuitant rates blended from ages 50 to 80, projected to the year 2020 using the BB improvement scale. Future cost -of -living increases - For teachers who retired prior to September 1, 1992, pension benefit adjustments are made in accordance with increases in the Consumer Price Index, with a minimum of 3% and a maximum of 5.00% per annum. For teachers who were members of the Teachers' Retirement System before July 1, 2007, and retire on or after September 1, 1992, pension benefit adjustments are made that are consistent with those provided for social security benefits on January 1 of the year granted, with a maximum of 6.00% per annum. If the return on assets in the previous year was less than 8.50%, the maximum increase is 1.50°/x. For teachers who were members of the Teachers' Retirement System after July 1, 2007, pension benefit adjustments are made that are consistent with those provided for social security benefits on January 1 of the year granted, with a maximum of 5.00% per annum. If the return on assets in the previous year was less than 11.50%, the maximum increase is 3.00%, and if the return on the assets in the previous year was less than 8.50%, the maximum increase is 1.00%. The actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actuarial experience study for the period July 1, 2010 - June 30, 2015. Changes in assumptions and inputs • The inflation assumption was decreased from 2.75% to 2.50%. • The investment rate of return was decreased from 8.00% to 6.90%. Long-term expected rate of return The long-term expected rate of return on pension plan investments was determined using a log- normal distribution analysis in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. 119 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 C. Connecticut state teachers' retirement system (continued) The target asset allocation and best estimates of geometric rates of return for each major class are summarized in the following table: Asset Class Long -Term Target Expected Real Allocation Rate of Return Public equity - US equity 20.00% 8.10% Public equity - international developed equity 11.00% 8.50% Public equity - emerging markets equity 9.00% 10.40% Fixed income - core fixed income 16.00% 4.60% Fixed income - inflation linked bonds 5.00% 3.60% Fixed income - high yield 6.00% 6.50% Fixed income - emerging market debt 5.00% 5.20% Private equity 10.00% 9.80% Real estate 10.00% 7.00% Alternative investments - real assets 4.00% 8.20% Alternative investments - hedge funds 3.00% 5.40% Liquidity fund 1.00% 2.90% Total 6. Discount rate 100.00% The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that plan member contributions will be made at the current contribution rate and that State contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. 7. Sensitivity of the net pension liability to changes in the discount rate The Town's proportionate share of the net pension liability is $0 and, therefore, the change in the discount rate would only impact the amount recorded by the State of Connecticut. 8. Pian fiduciary net position Detailed information about the Connecticut State Teachers' Retirement Plan fiduciary net position is available in the separately issued State of Connecticut Comprehensive Annual Financial Report as of and for the year ended June 30, 2019. 120 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 D. Other post -employment benefit plan 1. Plan description a. Plan administration The Town, in accordance with various collective bargaining agreements, is committed to providing health and other benefits to certain eligible retirees and their spouses through a single -employer defined benefit plan administered by the Town. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75. The Town does not issue a separate stand- alone financial statement for this program. b. Plan membership As of July 1, 2018, for the plan's membership consisted of: Retirees and beneficiaries receiving benefits 35 Active members 431 Total 2. Benefit provisions The plan provides for health insurance benefits for all eligible Town, Police and Board of Education and their spouses. Benefits and contributions are established by contract and may be amended by union negotiations. 3. Contributions Retired program members and beneficiaries currently receiving benefits are required to contribute 100% towards the cost of receiving those benefits under the Town's self-insured medical benefits program. Each police employee must contribute an amount equal to 2% of their annual base earnings to a separate Police Post -Retirement Medical Fund. The Town does not contribute to the Fund. 4. OPEB liability The OPEB liability was measured as of June 30, 2020 and was $8,909,489. 121 Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended ,tune 30, 2020 D. Other post -employment benefit plan (continued) 5. Actuarial methods and significant assumptions: Valuation date Actuarial cost method Amortization method Discount rate Salary increases Healthcare cost trend rates: Inflation Initial medical trend rate Ultimate medical trend rate Mortality rates Teachers and Administrators All others Exhibit K July 1, 2018 Entry age normal Level percentage 2.21% 3.50% 2.75% 5.36% 4.30% RP -2000 Combined Healthy Mortality Table for males and females projected forward 19 years using Scale AA, with a two year age setback RP -2000 Combined Healthy Mortality Table for males and females with generational projection per Scale AA The discount rate was based on the Bond Buyer General Obligation 20 Bond Municipal index as of the measurement date. 6. Changes from prior year a. Changes in assumptions The Town's plan had the following changes in assumptions: • The discount rate decreased from 3.50% to 2.21%. • The healthcare cost trend rate decreased from 5.36% - 4.40% over 65 years to 5.36% - 4.30% over 63 years. b. Changes in benefit terms There were no changes in benefit terms. 7. Discount rate The discount rate used to measure the total OPER liability was 2.21%. 122 Exhibit K Town of Berlin, Connecticut Notes tmFinancial Statements As of and for the Year Ended June 30, 2020 D. Other post -employment benefit plan (continued) 8. Changes in the OPEB liability The Town's OPEB liability was nnemsunad at June 50' 2020 and was determined by an actuarial valuation msofJuly 1.2O18. Tuta|OPEB Liability Balance at July 1, 2019 $ 7,720,741 Service cost 303119 Interest 276.890 Changes inassumptions 035,687 Benefit payments, including refunds 0fmember contributions (226,936) Net change 1,188,748 Balance etJune 3U.2O2O 9. Sensitivity of the OPEB liability to changes in the discount rate The following presents the DPEB |imbi|hv, as well as what the [}PEB liability vvOu|d be if it were calculated using o discount rate that is 1 -percentage -point lower or 1 -percentage -point higher than the current discount rate: 1% Current 1% Decrease Discount Rate Increase OPEB liability $10,370,024 $ 8,909,489 $ 7,727,462_ 10. Sensitivity of the OPEB liability to changes in the healthcare cost trend rate The following presents the OPEB liability, as well as what the OPEB liability would be if it were o]|ou|mted using trend rates that are 1-peroenUage- pointlower or 1-p*ro*ntmQe-poink higher than the Current trend rates: Current 196 Health Care 1% —Decrease Trend Rates Increase OPEB liability $ 7,388,504 $ 8,909,489 $10,888,433 123 Town of Berlin, Connecticut Notes toFinancial Statements Asofand for the Year Ended June 3O'2Q2O D. Other post-employrnent benefit plan (continued) 11. OPEB expense and deferred outflows of resources related to OPEB For the fiscal year, the Town recognized {)PEB expense of $804,046. The Town reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Description VfOutflows/ Inflows Deferred Deferred Outflows Of Inflows of Resources Resources Net Differences between expected and actual experience $ 319.480 $ - $ 319,460 Changes in assumptions — 1,587,984 (125,152) 1,462,832 Experience losses (gains) and changes in assumptions are amortized over the average remaining service period of actives and inactives, which was 9.8 years. Amounts reported as deferred outflows (inflows) of resources related to DPEB will he recognized in OPEB expense as follows: Year Ended June 30, 2021 $ 234.029 2022 224.029 2023 224.029 2024 224.029 2025 224,029 Thereafter 662,153 Total E. Retiree health care defined contribution plan The Town has a defined contribution healthcare plan, the Town of Berlin Police Retiree Health Plan, covering police officers that was established inOctober ZO18, The plan provides for retiree health care benefits through reimbursement of eligible medical care expenses including the reimbursement of retiree healthcare premiums upon retirement from the Town. Participation inthe plan iomandatory for all eligible police officers. The employee contribution is 2.0096. There is no required Town contribution. The participant's account is 100% vested at all dnnae. Total employee contributions were $68.505. There were noTown contributions during the year. 124 Town of Berlin, Connecticut Notes toFinancial Statements Amofand for the Year Ended June 30'2U20 F. Connecticut state teachers' retirement board retiree health insurance plan 1. Plan description Teach8rS, phnCipa|S, superintendents or supervisors engaged in service Ofpublic schools that are currently n8C8ixinQ 8 retnarn8rd or disability benefit through the Connecticut Teachers' Retirement SyS1Bnn are eligible to participate in the Connecticut State Teachers' Retirement System Retiree Health Insurance Plan ("TRS-RH|P") - a cost sharing multiple -employer defined benefit other post - employment benefit plan administered bythe Teachers' Retirement Board /^TRB~>. Chapter 167a Section 10-183t of the State Statutes grants authority to establish and amend the benefit terms to the TRB. TRS-FlH|P |esuBa 8 publicly available financial report that can be obtained at 2. Benefit provisions The Plan provides for retiree health insurance benefits. Eligibility is as follows: Age 60 with 20 years of credited service in Connecticut, or 35 years of credited service including at least 25 years of service in Connecticut 25 years of credited service including 20 years of Connecticut service, or age 55 with 20 years of credited service including 15 years of Connecticut No service requirement Five years of credited service 10 years of service Retiree health care coverage Any nn*rnber that is oumamUv receiving a retirement or diS8bUkv benefit is eligible to participate in the Plan. There are two types of the health cmna benefits offered through the system. Subsidized Local School District Coverage provides a subsidy paid to members still receiving coverage through their former employer and the CTRBSponsored Medicare Supplemental Plans provide coverage for those participating in Medicare, but not receiving Subsidized Local School District Coverage. Any mernber that is not currently participating in Medicare Parts A & B is eligible to continue health care coverage with their former employer. A subsidy of up to $110 per month for a retired member plus an additional $110 per month for a spouse enrolled in a local school district plan is provided to the school district to first offset the retiree's share of the cost of coverage, any narn8ininO portion is used to offset the district's coat. The subsidy amount is set by stotute, and has not increased since July of 1996. A subsidy amount of $220 per month may be paid for s retired membcr, spouse or the sumiving spouse of member who has attained the normal retirement age tn participate in N1mdioore, is not eligible for Part of Medicare without nost, and contributes at least $220 per month towards coverage under a local school district plan. 125 Town VfBerlin, Connecticut Notes tmFinancial Statements Aeofand for the Year Ended June 3U,2O20 F. Connecticut state teachers' retirement board retiree health insurance plan (continued) Any member that is currently participating in Medicare Parts A& B imeligible hoeither continue health C@ne coverage with their former 8O0p|Qyer, if offered, or enroll in the plan Sp0OsOR9d by the System. If they elect to remain in the plan with their former employer, the same Subsidies as above will be paid to offset the cost ofcoverage. U s member participating in Medicare Pads A & B so e|edo' they may enroll in one of the CTRB Sponsored Medicare Supplemental Plans. Active members, retirees, and the State pay equally toward the cost ofthe basic coverage (medical and prescription drug henefitsA. Survivor health care coverage Survivors of former employees Or retirees remain 8|i0ib|8 to participate in the Plan and continue to be eligible to receive either the $110 monthly subsidy Or participate in the TRB-Sponsored Medicare Supplemental Plans, aslong asthey donot remarry. 3. Contributions State of Connecticut Per Connecticut General Statutes Section 10-183z, contribution requirements of active employees and the State of Connecticut are amended and certified bvthe State Teachers' Retirement Board and appropriated by the General ASSBrnb|y. The State contributions are not Cu[FeUUy actuarially funded. The State appropriates from the General Fund one third of the annual costs of the Plan. Administrative costs ofthe Plan are financed hythe State. Based upon Chapter 167a, Subsection D of Section 10- 183t of the Connecticut statutes, itisassumed the State will pay for any long-term shortfall arising from insufficient active member contributions. Employer (School Districts) School district employers are not required tO make contributions to the plan. Employees Each member iSrequired tncontribute 1.25%oftheir annual salary. 4. CJPEB liabilities, CJPEB expensw, deferred outflows of resources and deferred inflows of resources related toOPEB The Town reports no mnomunta for its proportionate share of the net {)PEB |iabi|ih/, and related deferred outflows and inflows due to the statutory requirement that the State pay 100% of the required contribution. The amounts recognized by the Town as its proportionate share of the net OPEB |iabi|itv, the related state muppod, and the total portion of the net OPEB liability that was associated with the Town were mnfollows: 126 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 F. Connecticut state teachers' retirement board retiree health insurance plan (continued) Town's proportionate share of the net OPER liability $ State's proportionate share of the net OPEB liability associated with the Town 14,202,322 Total $ 14,202,322 The net OPEB liability was measured as of June 30, 2019, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2018. The Town has no proportionate share of the net OPEB liability. The Town recognized OPEB expense and revenue of $188,398 for on -behalf amounts for the benefits provided by the State. 5. Actuarial assumptions The total OPER liability was determined by an actuarial valuation as of June 30, 2018, using the following actuarial assumptions, applied to all periods included in the measurement: Investment rate of return Inflation Health care cost trend rate Pre -Medicare Medicare Salary increases Mortality rates Year fund net position will be depleted 3.00% 2.50% 5.95% decreasing to 4.75% by 2025 5.00% decreasing to 4.75% by 2028 3.25-6.50%, including inflation Nlortality rates were based on the RP -2014 White Collar table with employee and annuitant rates blended from ages 50 to 80, projected to the year 2020 using the BB improvement scale. 2020 The actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actuarial experience study for the period July 1, 2010 - June 30, 2015. Changes in assumptions and inputs • The discount rate was decreased from 3.87% to 3.50% to reflect the change in the Municipal Bond Index rate. Additionally, expected annual per capita claims costs were updated to better reflect anticipated medical and prescription drug claim experience both before and after the plan change that became effective on January 1, 2019. Further, the expected rate of inflation was decreased and the Real Wage Growth assumption was increased. 127 Exhibit K Town of Berlin, Connecticut Notes to Financial Statements As of and for the Year Ended June 30, 2020 F. Connecticut state teachers' retirement board retiree health insurance plan (continued) Long-term expected rate of return The long-term expected rate of return on OPEB plan investments was determined using a log -normal distribution analysis in which best -estimate ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighing the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. All the plan assets are assumed to be invested in cash equivalents due to the need for liquidity. The expected rate of return is 3.00%. Affordable Care Act (ACA) The impact of the Affordable Care Act (ACA) was addressed in this valuation. Review of the information currently available did not identify any specific provisions of the ACA that are anticipated to significantly impact results. While the impact of certain provisions such as the excise tax on high-value health insurance plans beginning in 2020 (if applicable), mandated benefits and participation changes due to the individual mandate should be recognized in the determination of liabilities, overall future plan costs and the resulting liabilities are driven by amounts employers and retirees can afford (i.e., trend). The trend assumption forecasts the anticipated increase to initial per capita costs, taking into account health care cost inflation, increases in benefit utilization, plan changes, government -mandated benefits, and technological advances. Given the uncertainty regarding the ACA's implementation (e.g., the impact of excise tax on high-value health insurance plans, changes in participation resulting from the implementation of state -based health insurance exchanges), continued monitoring of the ACA's impact on the Plan's liability will be required. 6. Discount rate The discount rate used to measure the total OPEB liability was 3.50%. The Municipal Bond Index Rate was used in the determination in the discount rate. The projection of cash flows used to determine the discount rate assumed that plan member contributions will be made at the current contribution rate and that no future employer contributions were assumed to be made. 7. Sensitivity of the OPEB liability to changes in the discount rate and the health care cost trend rate The Town's proportionate share of the net OPER liability is $0 and, therefore, the change in the discount rate would only impact the amount recorded by the State of Connecticut. 8. Plan fiduciary net position Detailed information about the Connecticut State Teachers' OPER Plan fiduciary net position is available in the separately issued State of Connecticut Comprehensive Annual Financial Report as of and for the year ended June 30, 2019. VI. Fund reclassifications The Disadvantaged Education Fund has been reclassified from a nonmajor fund to a major fund. As a result, the nonmajor fund balance decreased by $282,578. 128 Town of Berlin, Connecticut Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Budgetary Basis) General Fund For the Year Ended June 30, 2020 Budgeted Amounts Additional Appropriations Original and Transfers Final Revenues Property Taxes RSI -1A (1 of 8) Actual Budgetary Variance with Basis Final Budget Current tax collections $ 77,809,891 $ - $ 77,809,891 $78,051,024 $ 241,133 Back taxes 300,000 23,603 323,603 678,542 354,939 Interest from overdue taxes 150,000 9,212 159,212 410,009 250,797 Lien fees - - - 4,026 4,026 Suspense taxes and interest 25,000 25,000 82,019 57,019 Elderly housing 49,309 - 49 309 51,814 2,505 Total Property Taxes 78,334,200 32,815 78,367,015 79,277,434 910,419 Intergovernmental Revenue Intergovernmental Revenue - Schools Private schools - - - 48,948 18,948 Education cost sharing grant 5,671 560_ 5,671,560 5,935.643 264,08 Total Intergovernmental Revenue- Schools 5,671,560 5,671,560 5,954,591 283,031 Intergovernmental Revenue - Other In lieu of taxes 6,108 6,108 6,108 - PILOT- New Britain stadium 25,000 25,000 25,000 Municipal stabilization grant 258,989 258,989 258,989 - Disability, social security 2,500 2,500 3,069 569 Additional veteran exemption 9,500 9,500 9,498 (2) Friends against drugs 3,300 - 3,300 4,153 853 Child and youth services grant 14,000 10,734 24,734 24,819 85 CARES act grants - - - 171,057 171,057 State and federal grant 358,367 358,387 221,999 (136,368) Police overtime grant 74,800 - 74,800_ 14,740 (60,060) Total intergovernmental Revenue - Other 752.564 10.734 763,298 739,432_ (23,866) Total Intergovernmental Revenue 6.424,124 10.734 6,434,858 6694 023 _ 259,165 Charges for Services Licenses, Permits and Other Departments Town clerk fees 330,000 - 330,000 436,152 106,152 Zoning commission and building inspector 375,000 375,000 446,398 71,398 Planning 18,000 18,000 22,116 4,116 Zoning board of appeals 3,000 3,000 2,990 (10) Animal control fees 12,000 12,000 11,362 (638) Animal control rent 5,820 5,820 5,820 - Outside fire services - - 625 625 Police department 40,000 40,000 41,558 1,558 Police services to other agencies 25,000 25,000 19,927 (5,073) Outside police services 347,500 347,500 393,087 45,587 Engineering and public works 38,000 38,000 24,752 (13,248) Scrap metal 15,000 15,000 20,934 5,934 Parks and recreation 135,000 135,000 56,766 (78,234) Golf course revenue 675,679 675,679 615,412 (60,267) Golf restaurant rent 27,005 27,005 18,338 (8,667) Golf course season pass revenue 143,537 143,537 142,280 (1,257) Golf pro rent 2,770 2,770 2,770 Golf cart revenue 423,562 423,562 388,085 (35,477) Berlin -Peck memorial library 9,700 9,700 5,777 (3,923) Library copy fees - - 585 585 Passport fees 10,900 10,900 10,520 (380) Berlin public health nursing service 1,012,000 1,012,000 820,191 (191,809) Summerfield trips 12,102 12,102 8,203 (3,899) Senior citizen center 6.250 6,250 4,420 (1,830) Total Licenses, Permits and Other Departments 3.667,825 3,667,825 3,499,068 (168,757) (Continued) 129 130 RSI -1A (2 of 8) Town of Berlin, Connecticut Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Budgetary Basis) General Fund For the Year Ended June 30, 2020 Budgeted Amounts Additional Actual Appropriations Budgetary Variance with Original and Transfers Final Basis Final Budget Other Services Refund of expenditures $ 10,000 $ $ 10,000 $ 724 $ (9,276) Sale of land, labor and materials 7,500 7,500 7,646 146 Mobile home rent 57,600 57,600 57,895 295 Cell tower rental 118,600 - 118,600 108,570 (10,030) Other receipts 35.000 1,250 36,250 59,146 22,896 Telephone access line share 42,000 - 42,000 - 42,485 485 Total Other Services 270,700 1,250 271,950 276,466_ 4,516 Total Charges for Services 3,938,525 1,250 3,939,775 3,775,534 (164,241) Income from investments 300,000 300,000 817,907 , 517,907 Total Revenues 88,996,849 44,799 89,041,648 90.564,898 1,523,250 Other Financing Sources Appropriation of fund balance 1,190,565 2,082,666 3,273,231 - (3,273,231) Water control commission - receivables 4,500 - 4,500 4,500 - Transfers from other funds - - 72.188 72,188 Total Other Financing Sources 1,195,065 2.082,666 3,277,731 76.688 (3,201,043) Total Revenues and Other Financing Sources 90,191,914 2.127,465 92,319,379 90,641,586 (1,677 793) Expenditures General Government Managers Office Wages 125,058 61,580 185,638 186,481 157 Fringe benefits 57,385 7,920 65,305 63,012 2,293 Operational 2,550 1,250 3,800 1,505 2,295 Total 184,993 70,750 255J43 250,998 4,745 Finance Department Wages 508,088 (5,000) 503,088 498,228 4,860 Fringe benefits 177,341 (1,500) 175,841 168,829 7,012 Operational 80,815 6.500 87,315 79,104 8,211 Total 766,244 766,244 746.161 20,083 Technology Department Wages 188,447 9,410 197,857 197,849 8 Fringe benefits 51,534 606 52,140 52,128 12 Operational 138,419 8,500 146,_919 139,123 7.796 Total 378,400 18,516 396,916 389,100 7,816 Collector of Revenue Wages 184,233 (1,500) 182,733 181,231 1,502 Fringe benefits 66,820 - 66,820 63,841 2,979 Operational 203,022 46,500 249,522 225,093 24,429 Total 454,075 45,000 499,_075 470,165 28.910 (Continued) 130 Treasurer Wages Fringe benefits Operational Total Corporation Counsel Operational Townwide Expenditures Wages Fringe benefits Operational Total Board of Finance Wages Fringe benefits Operational Total Assessor Wages Fringe benefits Operational Total Registrar of Voters Wages Fringe benefits Operational Total Town Clerk Wages Fringe benefits Operational Total Board of Assessment Appeals Wages Fringe benefits Operational Total Town Council Wages Fringe Benefits Operational Total Total General Government RSI -1A (3 of 8) Town of Berlin, Connecticut Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Budgetary Basis) General Fund For the Year Ended June 30, 2020 Budgeted Amounts Additional Actual Appropriations Budgetary Variance with Original and Transfers Final Basis Final Budget $ 57,142 $ $ 57,142 $ 56,764 $ 378 19,014 19,014 17,830 1,184 730 730 186 544 76,886 76,886 74.780 2,106 281,635 10,000 291,635 280,513 11,122 30,473 (11,985) 18,488 1,451 17,037 333,901 1,633, 716 1,967,617 1,935,561 32,056 1,090,743 (267,851)_ 822,892 _ 728,800 94,092 1,455,117 1.353.880 2.808.997 2.665.812 143,185 4,425 - 4,425 1,725 2,700 356 356 139 217 500 500 45 455 5,281 5,281 1.909 _ 3,3.72 308,697 (2,000) 306,697 306,198 499 121,107 - 121,107 107,964 13,143 53,157 49.315 102,472 74,038 28,434_ 482,961 47,315 530,276 488,200 42,076 72,000 - 72,000 67,749 4,251 6,018 6,018 5,437 581 76,610 (25,000) 51.610 21.908 29,702_ 154,628 (25,000) 129,628 95,094 34,534 275,829 542 276,371 271,761 4,610 106,034 - 106,034 88,932 17,102 22,990 (542) 22,448 19,980 , 2,468 404.853 404,853 380,673 24,180 1,200 1,200 650 550 97 97 49 48 225 225 225 1,522 1,522 699 823 3,975 3,975 1,325 2,650 321 321 106 215 200 200 (12) 212 4,496 - 4,496 1,419 3,077 4,651,091 1,520,461 6,171,552 5.845.523 326,029 (Continued) 131 Community Devetopment Cemetery Committee Wages Fringe benefits Operational Total Development Services Wages Fringe benefits Operational Total Planning and Zoning Commission Operational Zoning Board of Appeals Wages Fringe benefits Operational Total Economic Development Wages Fringe benefits Operational Total Conservation Commission Wages Fringe benefits Operational Total Inland Wetlands Commission Wages Fringe benefits Operational Total Veterans Commission Operational Ethics Commission Wages Fringe benefits Operational Total Aquifer Protection Commission Wages Fringe benefits Operational Total Berlin Historic District Wages Fringe benefits Operational Total Town of Berlin, Connecticut Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Budgetary Basis) General Fund For the Year Ended June 30, 2020 Budgeted Amounts Additional Appropriations Original and Transfers S 925 $ 75 5,100 6,100 238,546 (34,653) 115,121 (8,332) 5.150 358,817 (42.985) 375 1,175 95 525 1,795 131,704 38,041 27,360 197,105 1,300 105 2,835 4.240 1,400 114 2,450 3,964 4,250 400 33 50 483 300 25 150 475 1,250 101 250 1,601 132 Final $ 925 75 5,100 6,100 203,893 106,789 5.150 315,832 375 1,175 95 525 1,795 131,704 38,041 27,360 197,105 1,300 105 2,835 4,240 1,400 114 2,450 3,964 4.250 400 33 Actual Budgetary Basis $ 800 64 5,000 5,864 188,741 75,985 2,543 267269 400 31 541 127,467 37,005 17.872 182,344 900 64 1,579 2,543 1,100 76 2,341 3.517 3,560 wow 300 25 150 475 1,250 500 101 36 250 75 1,601 611 RSI -1A (4 of 8) Variance with Final Budget $ 125 11 100 236 15,152 30,804 2,607 48,563 265 775 64 415 1.254 4,237 1,036 9,488 14,761 400 41 1,256 1,697 300 38 109 690 400 33 50 483 300 25 150 475 750 65 175 990 (Continued) Commission for Disabled Wages Fringe benefits Total Public Building Commission Wages Fringe benefits Operation Total Building Inspection Wages Fringe benefits Operational Total Total Community Development Public Safety Ambulance Contract Operational Animal Control Wages Fringe benefits Operational Total Fire Department Wages Fringe benefits Operational Total Police Wages Fringe benefits Operational Capital Total Emergency Management Fringe benefits Operational Total Fire Marshal Wages Fringe benefits Operational Total Total Public Safety 133 RSI -1A (5 of 8) Town of Berlin, Connecticut Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Budgetary Basis) General Fund For the Year Ended June 30, 2020 Budgeted Amounts Additional Actual Appropriations Budgetary Variance with Original and Transfers Final Basis Final Budget $ 600 $ $ 600 $ 400 $ 200 49 49 29 20 649 649 429 220 1,400 1,400 900 500 114 114 64 50 400 400 400 1,914 1,914 964 950 213,179 213,179 213,178 1 94,727 94,727 92,602 2,125 7,940 7,940 _ 6,716 1 224 315,846 315,846 312,496 3,350 897,614 (42,985) 854,629 780.248 74,381 359,417 359,417 357,271 2,146 111,050 111,050 100,994 10,056 31,811 31,811 29,252 2,559 15,787 15,787 11,692 4,095 158,648 - 158,648 141,938 16,710 266,182 (490) 265,692 237,572 28,120 148,700 26,726 175,426 145,602 29,824 343,941 490 344,431 289,377 55,054 758,823 26,726 785,549 672,551 112,998 5,613,631 (154,684) 5,458,947 5,341,376 117,571 2,104,946 (118,555) 1,986,391 1,912,419 73,972 264,025 264,025 236,301 27,724 73.000 (4,411) 68,589 68,589 8.055,602 (277,650) 7,777,952 7,558,685 219,267 250 - 250 250 22,800 1.250 24,050 11,725 12,325 23,050 1,250 24,300 11,725 12.575 217,487 - 217,487 213,582 3,905 99,795 99,795 97,197 2,598 5,525 5,525 4,291 1,234 322,807 _ 322,807 315.070 7,737 9,678,347 (249,674) _9,428,673 9,057,240 371,433 (Continued) 133 134 RSI -1A (6 of 8) Variance with Final Budget $ 29,117 7,201 107,745 144,063 1 2,090 169,289 171,380 22,921 48,540 42,459 113,920 29,656 14,603 246,562 290,821 720,184 553 62,382 13,540 16.551 92.473 5,878 6,365 42,568 54,811 40,454 17,147 15,732 73.333 (Continued) Town of Bertin, Connecticut Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Budgetary Basis) General Fund For the Year Ended June 30, 2020 Budgeted Amounts Additional Actual Appropriations Budgetary Original and Transfers Final Basis Physical services Municipal Garage Wages $ 495,549 $ (4,274) $ 491,275 $ 462,158 Fringe benefits 173,124 (725) 172,399 165,198 Operational 497,066 4,999 502,065 394,320 Total 1,165,739 - 1,16 739 1,021,676 _ Public Works Wages 323,579 - 323,579 323,578 Fringe benefits 124,354 5,900 130,254 128,164 Operational 2,130,355 (27,400) 2,102,955 1,933.666 Total 2,578,288 (21,500) 2,556,788_ 2,385,408 Highway Wages 1,120,008 (74,275) 1,045,733 1,022,812 Fringe benefits 613,312 (39,811) 573,501 524,961 Operational 373,400 (2,914) 370,486 328,027 Capital 45,000 (45,000) - Total 2,151,720 (162.000) 1,989.720 1.875.800 Public Building Wages 1,078,171 (4,003) 1,074,168 1,044,512 Fringe benefits 457,198 7,353 464,551 449,948 Operational 922,750 3,850 926,600 680,038 Capital 33,624 - 33,624 33,624 Total 2,491,743 7,200 2498,943_ 2,208,122 Total Physical Services 8,387,490 (176,300) 8,211,190 7,491,006 Parks, Recreation and Libraries Mobile Home Park Operational 6,850 1,150 8,000 7,447 Recreation Wages 364,551 625 365,176 302,794 Fringe benefits 97,064 (625) 96,439 82,899 Operational 74,216 - 74,216 57,665 Total 535,831 535,831 443,358 Golf Course Wages 471,924 980 472,904 467,026 Fringe benefits 177,613 (4,931) 172,682 166,317 Operational 528,210 16,410 544,620 502,052 Capital 6,419 1 61420 6,420 Total 1,184,166 12, 4601_ X96 626 1,141 815 Libraries Wages 686,995 686,995 646,541 Fringe benefits 219,275 - 219,275 202,128 Operational 207,695 207,695 191,963 Total 1,113,965 _ 1,113,955 1,040,632 134 RSI -1A (6 of 8) Variance with Final Budget $ 29,117 7,201 107,745 144,063 1 2,090 169,289 171,380 22,921 48,540 42,459 113,920 29,656 14,603 246,562 290,821 720,184 553 62,382 13,540 16.551 92.473 5,878 6,365 42,568 54,811 40,454 17,147 15,732 73.333 (Continued) Public Grounds Wages Fringe benefits Operational Capital Total Total Parks, Recreation and libraries Health and Human Services Health Department Operational Nursing Services Wages Fringe benefits Operational Total Social and Youth Services Wages Fringe benefits Operational Total Senior Services Wages Fringe benefits Operational Total Total Heaith and Human Services Schools Private Schools Wages Fringe benefits Operational Total Board of Education School Expenditures Wages Fringe benefits Operational Total Total Schools Debt Service Debt Principal Town government Schools Total 135 R81 -11A (7 of 8) Town of Berlin, Connecticut Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Budgetary Basis) General Fund For the Year Ended June 30, 2020 Budgeted Amounts Additional Actual Appropriations Budgetary Variance with Ordinal_ and Transfers Final Basis Final Budget $ 721,988 $ (36,655) $ 685,333 $ 673,233 $ 12,100 308,102 155 308,257 290,735 17,522 370,820 (27,000) 343,820 323,467 20,353 18,000 18,000 18,000 - 1400910 (45,500) 1,355,410 1,305,435 49,975 4,241,722 (31,890)_ 4,209,832 3.938,687 271145 135,890 135,890 129,546 6,344 1,200,073 2,500 1,202,573 1,108,395 94,178 406,867 (2,500) 404,367 367,415 36,952 250,095 250,095 197,164 52,931 1,857,035 1,857,035 1,672,974 184,061 166,450 (288) 166,162 164,628 1,534 88,275 (312) 87,963 81,477 6,486 30,818 11,334 42,152 29,979 12,173 285.543 10,734 296,277 276,084 20,193 270,013 313 270,326 234,128 36,198 110,271 (313) 109,958 73,261 36,697 8.594 8,594 6,634 1,960 388,878 388,878 314.023 74,855 2,667,346 10,734 2,678.080 2,392,627 285,453 82,704 1,250 83,954 62,160 21,794 37,756 (1,250) 36,506 19,044 17,462 1,396 1,396 1,075 321 121,856 121.856 82,279 39,577 44,977,844 (375,000)_ 44,602,844 44,342,150 260,694 755,597 755,597 631,529 124,068 794,113 794,113 711,565 82,548 2.058,059 (162,600) 1,895,459 1,537,789 357,670 3,607,769 (162,600) 3,445,169 2,880,883 564,286 48,707469 (537,600) 48,169,869 47,305,312 864,557 2,796,776 2,796,776 2,796,418 358 3.868.434 3,868,434 3,868,434 6,665,210 6.665.210 64,_852__- 358 (Continued) 135 Interest and Fiscal Charges Town government Schools Total Total Debt Service Total Expenditures Other Financing Uses Transfers to other funds Capital projects fund Total Expenditures and Other Financing Uses Excess (Deficiency) of Revenues and Other Financing Sources Over Expenditures and Other Financing Uses Reconciliation to Exhibit D Budgetary Basis - RSI 1 State Teachers' Retirement on behalf amount State Teachers' OPEB on behalf amount Revaluation Fund GAAP Basis - Exhibit D Revenues RSI -1A $ 90,564,898 $ 85,679,461 6,893,243 (8 of 8) Town of Berlin, Connecticut 188,398 - 22,459 Required Supplementary Information $ 92,783,561 Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Budgetary Basis) General Fund For the Year Ended June 30, 2020 Budgeted Amounts Additional Actual Appropriations Budgetary Variance with Original and Transfers Final Basis Final Budget $ 906,990 $ (123,363) $ 783,627 $ 745,575 $ 38,052 1.476,759 (13,364) 1,463,395 1.458,391 5,004 2.383,749 (136,727) 2,247,022 2,203,966 43,056 9,048,959 (136,727) 8,912,232 8,868,818 _ 43,414 88,280,038 356,019 88,636,057 85679,461 2.956,596 1,911.876 1,771,446 3,683,322 3.683,322 - 90,191,914 2.127,465 92,319,379 89,362.783 2,956,596 Reconciliation to Exhibit D Budgetary Basis - RSI 1 State Teachers' Retirement on behalf amount State Teachers' OPEB on behalf amount Revaluation Fund GAAP Basis - Exhibit D 136 $ 1,278,803 $ 1,278,803 (Concluded) Revenues FVenditures $ 90,564,898 $ 85,679,461 6,893,243 6,893,243 188,398 188,398 - 22,459 S 97,646.539 $ 92,783,561 136 $ 1,278,803 $ 1,278,803 (Concluded) Town ofBerlin, Connecticut Notes boRequired Supplementary Information For the Year Ended June 3D,2O2O Budgets and Budgetary Accounting The Town adheres to the following procedures in establishing the budgetary data included in the general fund financial statements. The operating budget which is prepared by function and department, includes proposed expenditures and the means nffinancing them. Only the General Fund has alegally adopted annual budget. This budget is adopted on a basis consistent with Generally Accepted Accounting Principles (modified accrual basis) with the following exoephnns-, 1. The Town does not recognize as revenue or expenditures payments made for the State Teachers pension and OPEB bythe State ofConnecticut Vnthe Town's behalf. 2. Certain funds that are required to be reported as part of the general fund under the requirement of GASIB No. 54. In accordance with Section 7-3 of the Town Charter, the Board of Finance eheU prepare and recommend the bzba| Town budget for the annual public budget hearing hobeheld nolater than the second Tuesday inApril. Annual Town Budget Referendum — The Annual Town Budget Referendum for the purpose of voting on the budget shall be held on the last Tuesday of April each year. Should the budget not be adopted by referendum vuka, the budget shall be returned to the Board of Finmnom, which shall submit a revised budget h>the Town Council. The Town Council shall send a revised budget to m Second Town Budget Refenandum, and the revised budget may be the same as recommended by the Board of Finance or lower. If the budget fails at the Second Town Budget Rofpnandum, the budget shall bereturned h>the Board ofFinance. The Board ofFinance shall recommend arevised budget hnthe Town Council. The Town Council aheU adopt the Town budget, and that budget may be the amrne as recommended by the Board of Finance orlower. Formal budgetary integration is employed as a management control device during the year. The legal level of control, the level at which expenditures may not exceed appropriations, is at the department level The Board of Education, which is not a separate legal entity but a function of the Town, is authorized under State law to make any transfers required within their budget attheir discretion. The Town Manager is authorized to make transfers within a department budget. However, the Town Manager ienot able to hire additional staffing not authorized by the Town Council. Also, transfers may not be made for major capital items specifically deleted bythe Town Council. The Town Manager's authority is limited to $5,000 for any single transfer. The Town Council, with m9prmvm| of the Board of Finonou, may, atony time, appropriate funds from contingency, Town meeting approval is required for non -budgeted appropriations exceeding S25.000 individually or exceeding $250.000 cumulative annually. The Town Council, with approval of the Board of Finanoo, may transfer funds from budget appropriation between departments only in the last three months of the fiscal year, Additional appropriations during the year were $2.127.465.$2.U82.6G8from fund balance and $44.70Qfrom additional revenue sources. 137 rr O Q M On mo u] fp O N o ""'o ' moo O o t7 tp m c') N V N Q LO m O Mm C 7 ClN cD O V r u� P mm M m M m OmO QmM pl Q V u� cli m Q m N o QO 1cl 61 N c0 OO Q1f] m N Q r m W Y O(0w Nc0O O N Ofn N r Q N M co M r r OP N r N N m V r 0 Q d N M N �O W n N coNm NmN u] m m oz VCO O N N [•] V r m O n n V cp N 7 N c[i M N m N W m o O n cp O c Eft N f D Vi di m O 169 69 fD N 69 iR Kf o N O H'i In O m' to O U O O e N Nm �] t nv O O M Q N <D co m N O n O OQ m r N M r M u 7 Q N m Q N W M N N m M nM N O Q M c p f a r Cj Mm O [p rM c0 m r m N Q N n m N Y 070 cM Com M N iD 7 [D O n c D O M co N Q N Q N m '7 C. 7 a Q C r N N [•] V r m O n n V cp N 7 N c[i M N m N W m o O n cp O c V3 N f D 69 f9 m O eA 613 fD N to 69 di o N O H'i In O m' to O U O O e N Nm O N Q SSI Lq O M rto m Vl �/] 4"] SD N N u1 0 fo O m O c9 m Omrr mc0rch W r cit N M r r c0 O com n P m n m n m a Nc0m mm lf} M m r O W Vl O 4] M o N o mm0 W N o •O N rmfn N N N n 0 Q O n r M N tel!] Q O m O Q N r r O c llo O N f D W r V QMO mNO i n n o a N rat m O 69 m Q fD N I� c0 co m fO n HI o m m m N to m m lSl w m h W O u] ci'1 r N N O rc1 N rN`r-` N Mn cD inti n r .m... Cm] (D uW] c�ri c9 Lf' m]Q m •0 r yj c0 r f0 r V r v Q N cfl fA H fA f9 cq PA fA i a a a J m m N m m W r m' V W cfl N m m o N p a c Ci Q m U'} m OQr mM Q m r m O m M m m QM O � !� � c0 (o m N c) m M m �O 1% eo m G� l'] C cc � c7 omMo W fpm Lr 4] � C] m O n •N Mf - O mDO N h n O O oo n (D m m N N N f -O Q Oc,9nn O N o c mmm �o N P 7 m r u; o m �-- o r �o m m M m N m W. u9 Q cD rnu�o�vW m m t .- M '-' m r a 9 N y cA A 69 cR G9 to V3 f9 O Z d C J a N d d a o amcONcp W Q V Q o m f0m a1N r r ID m O c0 m N V c0 N m P M Q (") m m r O V 4']Mm Nmmr N ILOm n cpmmv m M m m t7 c0 NQ W c0 f0 n n m m ci]c mcD — mm h >n L W V O o W M c 7 O n m m l! ] M m m m m Cl CO N O n n n m O m m Qrcnm m n o(o tD Q r Q v rco m a1 .- m N co n Iq �t M momow -n rco W u]rr-, I'- m r m oo r v v W r r n 7 `Q J fF1 fR Ffl V3 69 p 69 c%i d L NO V QM m m U'] ' Qc'] N M P a M a SON rml� N o NmO mM W m M q cD m m O cD m 1i1 O r W m � (rt cp m Q m m c0 O m O o r cp P o Nmm Nz"m Et Q n c? OD r M O co r N co P n n m O a,ID rN N m Q o0 M W M Q m O Nm V m r Q m l�Or MmNc0 c N MM:s r co cc m cD V In M N N mmm n� V (1q 69 FA M cA m m N m H'i In O m' to O U O O e N Nm O N Q SSI Lq O M rto m Vl �/] 4"] SD N N u1 0 fo O m O c9 m Omrr mc0rch W r cit N M r r c0 O com n P m n m n m (o�fom rQQ NN r O Q m r M rm Im Q oo r m N m M Q W m l0 W Y] m to N m N m N M Ln M m r C] rN M n m 7 r N fA cA F9 69 69 f{3 EA V3 T 'n m N M C C t O O O - _ _ c � A q c m Q U C C N U N CL v x w E E o E C a 0 a N D y O a' O U U s E U '- N a C E }. Q_T� C OD 'O C c E U C N N O_ d d d J C O N tll W C c0 l0 41 C C C C N G L "- C 'w J C N c O' c N w c E c c c c E = = m o c n m E o as 0 o v. o o o o E m m m c m c o c 0 0 E m m c Vc U cZ U �' N O y Q N Z' d U N d1 CI L N W J S] S] } -� L D -p C C '6 .c6 p U « .0 f6 N U Q Q � .M � C� V � � ma�ia%ty d iu ccs= c c c a `m a c�QE�._cE .6 c o° vCo m w o 0 01 f1 W OZmQ u. OcA—a U m Z o UU Z O ZCfl F- H H d a a Z rL U Z ❑ 138 0 m N 139 0 LO 0 0 (S') 00 f- M O O u7 W O N M V N co N M CT O r 69 N M O O N M h a (n N h 4 h co M m N T V 447 M V r O r U3 fA fA M O M o) a m c M � N o Oh M O N M � tR EA W N 4 o m N F) o M 4 co Lo m h o N � 61 o h n N to 4 m 61) EA N N W j- fl o W 10 M (O to N V h N O m a r V Hi W EA N (D h m N o � PN") cND to W cD00 n oo Q N W N 3 c N c co3 o U E C w h co M cl 0 v M cv m _ p} V N N V m d N U� to 69 of O p '30 J N W N W coo c6 ((oo ao N m c+i oo h rm r m +» Cl o h h (Q li 1 � N O (c rm O lc r m Q N rm N r m [n m V m o N m r 0 c M 4 C G N n n N oc N m W N a r r (A to O cc i O. T (4 C N y O U O O L C D C 0 N V (0 G c O N U m Aa o. � 'c co N C U x N O w O c o O aj C O T OO_ C O C A E A O (u 7 A co rN C 5 c C Q 7 C Q 0 0 V 0 139 140 N 'd C F U_ N (O N (6 U U m E '" o-oaU E yj N al � ai Elm• a�°°Bmacros N O N N Y n1 C N 16 U� U ro'� � _ (D N O: aaa3� u°i b Y «_ .. ~a 7 N CLp l9 N N p Q 9 0E ✓° c o a a uj E m o _ m d dCO '3 7 N al E 0. C) y C 4u N'3 m m r W C 0 v CL Ia C C 6 a1 O CC) N ~ O ' m m is - (0 ook W NN N C 16 O E wC, E E m'� 7v mE a o L d o Q� o ti aN ov 3a� ai ° N 9 7 CL p0. 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M V L~D < 001 C) 64 64 C I I I 1 I I 1 I 1 I 1 I I 1 co CO M co M coli h ti :3 r ~ U 64to 64 C I 1 I I I 1 I Cl 0 LO O h 0) 0 O O O � _ r V) Lo O N CD V' O U T V• r - Lo M r M (A co M h I I I I 1 I I 1 1 I c °0 m It � v a � 0 ((C c~) co h O Cl) N LD =p t` w a0 LO LT) LV' Q 64 ER I 1 I I I I I I I I I I I 1 I I C (0 (fl (DJ C G U � 64 'O O Oa N r 0) (D LO V V' CO m M (D N co co N O V N M m o0 r- IS] r M CO M r- M IT r U N N r O 7 a0 r N r (D Ln O N V In C' (D IS) Io V N CD (D 0) C7 V' CD c0 LO r- co V co * r X X - r N M M M M M LO (D N co U F -- (0 r r N (6cn coV +!'] M n M O O r N M V' In O t• N M c (n r ro c� �' 0 0 o a o 0 0 0 0 0 0 0 0 0 0 0 0 0 0} N N N N N N N N N N N N N N N F- 0 N H _-- a` 146 BERLIN ELECTORS B Board of TOWN Board of Fin cc [As I sessm.ent COUNCIL an rBoards & TOWN [Corporation ,7r7 Commissions [MANAGER] Counsel Assessor Board of Commission Collector of Revenue Police Department] ant Accountl —surer rea Payroll | K | Purchasing Iofbuoohou Technology ()u|f Course Animal Control /ovvu P\uouor Zoning Bn0urucmcut Regional Beahb.Dioi Fire Marshal ervices � ISenior Center I I Social Services Parks and Services Recreation Police Board of Commission Education Police Department] ym¢ Human Resources Economic Development Public Works Water Highway/ Coil PH Pub. Grounds Municipal Garage Emergency Management ADMINISTRATION ENGI0BERJNG/PUBLKCVVORKS INFORMATION TECHNOLOGY AroshaJaymwickrama Mike Ahern, P.E.Eng ineer/Di rector Brian Freeman, Director Town Manager 860.828.7022 860.828.7095 860.028.7003 Doug So|ek, Facilities Director loan Ve|ey (R) Frank Van Linter, Building Official 860.828.7139 MUNICIPAL GARAGE ANIMAL CONTROL Ray]arema, P.E. Water Control Jim Simons, Jan Lund, Officer 860.828.7085 Fleet Management 860.828.7055 Steve Karp, Superintendent of Director PARK SERVICES Highways 860.828.7057 BERLIN -PECK MEMORIAL. LIBRARY 860.828.7047 Helen Ma|inko, Director Steve Wood, Superintendent of POLICE DEPARTMENT 860.828.7125 Public Grounds Chief John Klett Recreation 860-828-7025 860.828.7092 Brian Bmnigni,Superintendent FINANCE REGISTRARS OFVOTERS 060.828.5017 Kevin Delaney, Director Christy Mianu(D) 860.828.7044 860.828.7021 BUILDING DEPARTMENT MaryssaTsV|is, Purchasing Agent loan Ve|ey (R) Frank Van Linter, Building Official 860.828.7048 850.828.7020 850.828.7012 Joseph Ferraro, Assessor 860.828.7039 TIMBERLINGOLF COURSE COMMUNITY, RECREATION & Debbie Swan, Revenue Collector Jerry 5a|viu,Acting Director PARK SERVICES 860.828.7123 860.828.7054 Jennifer Ochoa, Director 860.828.7010 FIRE SERVICES TOVVNCLERKS OFFICE Debra Dennis, Superintendent of ]|nn Simons, Fire Administrator Kate VVoU, Town Clerk Recreation 860.828.7057 860.828.7036 860.828.7056 Doug Truitt, Director ofSocial and FIRE MARSHAL. TOWN MANAGER Youth Sen/ices Steven VVaznio, Fine Marshal/ Annsha]ayawickrema 860.828.7059 Risk Manager Town Manager Tina Doyle, Senior Center Director 860.828.7053 860.828.7003 860.828.7050 HEALTH DEPARTMENT TOWN PLANNER ECONOMIC DEVELOPMENT Central Connecticut Health District Maureen Giusti, Acting Town Chris Edge, Director Jeff Vecchitto,Sanitarian Planner 860.828.7005 860.785.8380 860.828.7060 Adam Levitus, Zoning Officer HUMAN RESOURCES 868,828.7008 Denise Parsons, Director 860.828.7115 VNA(VisbngNurses Administration) Wendy Russo, Administrator 860.828.7026 Special recognition and thanks mthe Berlin Historical Society for the 1ooYears ,yWomen Voting front cover photo. Special thanks mCathy Nelson, Sarah umovmtLorraine Stub, and Kate Wall