Reserve funds
20-year horizonscenario: fit inside 1mHolding today's deposit, how much more per year keeps each fund solvent. Two closed-form answers, no solver — every line can be checked on paper.
Holding today's deposits flat, closing every gap costs $208,234 a year — 8% on top of the $2,702,660 the Town already puts in, and 5 of 12 funds dip below zero inside 20 years.
All of it falls on Property taxes — the water and sewer funds are solvent on their own ratepayer money.
Cost index 4.0%Bond 4.00% over 20 yrsContributions adopted, held flatReserve interest 0.0%
The ask, by fund
Highway Equipment$66,770
Dispatch Center$58,380
Building Maintenance$41,554
Property Revaluation$26,541
Road Construction$14,990
Balance projection
funds that go negativeHighway EquipmentDispatch CenterBuilding MaintenanceProperty RevaluationRoad Construction
Negatives are shown, never floored. A fund going under is the finding.
Every fund
flat and step-up, per fund| Fund | Payer | Opening | Deposit | Draws | Lowest | Runs dry | Flat ask | Step-up | Beyond the window |
|---|---|---|---|---|---|---|---|---|---|
| CRF: Highway Equipment | Property taxes | $297,914 | $542,375 | $6,655,465 | -$333,848 | FY2032 | $66,770 | +$22,257/yr | 24 |
| CRF: Dispatch Center | Property taxes | $233,126 | $33,800 | $1,708,000 | -$934,074 | FY2032 | $58,380 | +$6,868/yr | 6 |
| CRF: Building Maintenance | Property taxes | $1,696,552 | $246,000 | $6,269,184 | -$332,432 | FY2035 | $41,554 | +$9,234/yr | 38 |
| CRF: Property Revaluation | Property taxes | $1,284 | $0 | $107,448 | -$106,164 | FY2029 | $26,541 | +$12,905/yr | — |
| CRF: Road Construction | Property taxes | $46,030 | $75,000 | $1,506,800 | -$110,770 | FY2030 | $14,990 | +$7,495/yr | 22 |
| CRF: Ambulance Equipment | Property taxes | $794,747 | $188,000 | $1,334,229 | $62,418 | — | — | — | 1 |
| CRF: Fire Vehicle & Equipment | Property taxes | $967,412 | $162,000 | $2,584,658 | $455,354 | — | — | — | 23 |
| CRF: Municipal Transportation | Dedicated fee | $82,657 | $34,000 | $361,900 | $18,657 | — | — | — | 6 |
| CRF: Parking Facilities | Parking fund | $301,874 | $84,000 | $1,294,350 | $116,174 | — | — | — | 7 |
| CRF: Police Vehicles | Property taxes | $310,144 | $140,000 | $999,900 | $37,994 | — | — | — | 1 |
| CRF: Sewer Equipment | Sewer user fees | $2,665,566 | $605,084 | $8,075,811 | $534,957 | — | — | — | 28 |
| CRF: Water Treatment | Water user fees | $1,083,634 | $592,401 | $3,464,832 | $761,035 | — | — | — | 17 |
| Total, each fund at its own requirement | $208,234 | ||||||||
Flat is the smallest constant amount added to each year of the existing plan.Step-up is a gradual annual increase doing the same job — the Town raises a contribution, it does not reset one, and a gradual adjustment is less price shock. A fund can show no gap over the window and still need more per year, because the draws land before the deposits do. Where the two disagree, the per-year figure binds.