1. shopping

225th AnnuAl RepoRt
Town of DURHAM, MAine
For the Year JanuarY 1, 2014 through December 31, 2014
Incorporated February 17, 1789
As the 69th town IncorporAted In MAIne
1
Durham Town Hall
630 Hallowell Road
Durham, ME 04222
207-353-2561 (fax) 207-353-5367
Monday, Tuesday and Friday 8:30 am to 4:30 pm,Thursday 10:30 am to 6:30 pm
Website - durhamme.com
IMPORTANT TELEPHONE NUMBERS
For Fire, Police, Rescue or any emergency in Durham Dial 911
Androscoggin Sheriffs Department
Androscoggin Sheriffs Department
Androscoggin County Commissioners
Androscoggin Registry of Deeds
Animal Control Officer
Coastal Humane Society
Codes Official
Durham Fire & Rescue
Durham Fire & Rescue (Non-Emergency)
Durham Community School
Durham EMA Director
Durham Public Works
Town Office
Town Office (Fax)
Game Warden Service
General Assistance
Maine Department of Human Services
Maine DOT
Maine DEP
Maine Poison Control
Maine State Police
Pine Tree Waste
2
911 (Emergency)
784-7361 (Business)
784-8390
782-0191
353-2500
725-5051
376-6558
911 (Emergency)
353-2473
353-9333
353-2473
353-3281
353-2561
353-5367
657-2345
353-2561 ext. 10 or ext. 12
(Hotline 1-800-442-6003)
795-4300
885-7000
1-888-769-1036
1-800-442-6305
1-800-482-0730
1-800-360-5320
225th Annual Report Dedication
John M. Ackerman
1934 - 2014
Born in and educated in St. Albans, N.Y., John attended the New York State Ranger School and
worked for the U.S. Forest Service in Oregon, and
later earned a landscape architecture degree. In 1971,
John and his wife Diane moved to Durham where he
started his own business, Ackerman Landscapes, a
Christmas tree farm and raised three children: Adam,
Seth, and Rebekah. As a registered Maine forester
John assisted many Durham residents manage their woodlands. John loved drawing plans for
outdoor spaces such as Durham's River Park, Wolfe's Neck Woods and Mt. Blue State Parks.
His ability to draw, cartoon and paint is widely regarded. As a
passionate advocate for our environment, John served on the
Conservation Commission since its inception more than 30
years ago. He worked to acquire the land that became Durham
River Park and assisted in the park's development. John served
on the planning board for more than 20 years, always in a
manner consistent with his commitment to keeping Durham as
natural and rural as possible. He served on the original and subsequent comprehensive plan
committees and a number of our ordinance review and upgrading committees. He was a
regular contributor at town meetings, speaking fervently on behalf of environmental quality
measures. As a member of the board of the Androscoggin Land Trust, he brought state-wide
attention to the natural beauty of the Androscoggin River as it flows through Durham and
made Durham an integral part of the effort to conserve and preserve farmland and open
space for future generations. John never met a tree he didn't like!
Please see additional drawing on page 14
3
TABLE OF CONTENTS
Important Telephone Numbers
Dedication
Town Officers, Committees and Officials
Selectmen's Report
Proposed Municipal Budget
Town Clerk's Report
Treasurer's Report
Trust Accounts
2014 Taxes Receivable
Tax Liens Receivable
Personal Property Receivables
Durham Payroll
Town Forest Warden Report
Fire, Rescue an EMA Report
Road Commissioner Report
Board of Assessor's Report
Code Enforcement
Telecommunications Report
Animal Control
Eureka Community Center
Conservation Commission
Historic District Commission
Historical Society
Cemetery Report
L.A.C.O.
Giving Tree
RSU 5
Town Meeting Warrant
Audit
State Representative Paul Chace
State Senator Garrett Mason
Governor Paul LePage
Senator Angus King
Holiday Closure Schedule
4
Page
2
3
5
6
7-14
15-16
17
18
19-20
21
22
23
24
25
26
27
28
28
29
29
30
30
31
32
33
33
34
35-42
43-76
77
78
79
80
Inside Back Cover
Town Officers, Committees and Officials 2014
Dep Tax Coll/Treas/Clerk
Pamela L. Cloutier
Public Works
Ronald Dube, Foreman
Joshua Davis
Timothy Grant
Scott Wheelis
Town Clerk/Registrar/Dep
Treas/Dep Tax Collector
Shannon Plourde
5
Timothy Huntley, Part Time
Clifton Larrabee, Jr., Part Time
Kenneth Scribner, Part Time
Brian Wilson, Part Time
SELECTMEN’S REPORT 2014
The Selectmen conduct business at public meetings, which is happening every other
Tuesday night at 6:30 pm. If you are interested in what the Board does, we invite you to
attend our meetings, watch them telecast on the Durham Public Access Cable Channel 3
to see the meeting live, or go to durhamtown.pegcentral.com the day after the meeting to
see the recording.
Following are a few of items that the Board of Selectmen has discussed and taken action
on in 2014:

Durham started their new Public Works Department this year with the purchase of
the former Copp Construction property and buildings on Royalsborough Road and
the purchases of several pieces of equipment. The crew currently consists of one
Roads Foreman/Equipment Operator, one Mechanic/Equipment Operator, two Truck
Drive/Laborers and several on-call part time Snow Plow Operators.

Durham continues to share a Road Commissioner with Pownal.

Animal Control Officer: Jeff Cooper: Shared services with the Town of Lisbon.

Another very successful Memorial Day Celebration. The Board would like to express their appreciation to the Memorial Day Parade Committee.
At our meetings the Board continues to discuss many other items of importance to our
community.
The Board wishes to “Thank” the Appointed Officials, Elected Officials, Employees,
Volunteers and Members of the Boards, Committees, Commissions for their tireless
hours of service to the Town.
Respectfully Submitted, Durham Board of Selectmen
Jeffrey Wakeman, Chairman
Sarah Hall, Vice-Chairman
Joshua Libby
Mark Blake
Michael Stewart
6
TOWN OF DURHAM
PROPOSED 2014
MUNICIPAL BUDGET
ADMINISTRATION EXPENSES
Percent
2014
2015
Increase/ Increase/
Personnel
BUDGET Expended BUDGET (Decrease) (Decrease)
Chairman, Selectmen Salary
2,040
2,040
2,040
0
0.00%
Deputy Treasurer/Coll/Clerk
29,885
30,149
29,800
-85
-0.28%
Town Clerk Salary
34,750
33,458
34,650
-100
-0.29%
Selectmen Salaries
5,280
5,060
5,280
0
0.00%
Meetings Secretary
3,000
2,970
3,121
121
4.03%
Code Enforcement Salary
19,457
16,401
26,496
7,039
36.18%
Administrative Assistant Salary
51,500
46,690
42,830
-8,670
-16.83%
Raise Pool for all Admin Salaries
1,400
1,400
100.00%
Subtotal:
145,912
136,767
145,617
-295
-0.20%
Support & Benefits
Deputy Treasurer/Coll/Clerk Heath
12,300
12,218
13,800
1,500
12.20%
Town Clerk Health
15,739
15,738
17,709
1,970
12.52%
Administrative Assistant Health
15,739
12,194
7,596
-8,143
-51.74%
FICA(with MPERS thru 2014)
4,171
3,589
6,775
2,604
62.44%
Medicare
2,244
1,828
2,111
-133
-5.91%
Subtotal:
50,193
45,568
47,992
-2,201
-4.39%
Personnel Subtotal:
196,105
182,335
193,609
-2,496
-1.27%
Insurances
General Insurance
32,215
26,689
36,650
4,435
13.77%
Workers Compensation
16,116
12,556
1,363
-14,753
-91.54%
Subtotal:
48,331
39,245
38,013
-10,318
-21.35%
Computers & Networking
Computer Hardware
1,500
927
1,500
0
0.00%
Computer Software
500
0
200
-300
-60.00%
Trio/Harris Software
10,890
10,890
11,435
545
5.00%
Equipment Lease
1,740
1,746
1,750
10
0.57%
Equipment Repairs
0
0
0
0
0.00%
Subtotal:
14,630
13,563
14,885
255
1.74%
Operating Expenses
Publications
100
627
1,050
950
950.00%
Checks/Forms
0
0
0
Letterhead
0
0
0
Furnishings/Equipment
125
122
125
0
0.00%
Office Supplies
2,500
3,685
3,700
1,200
48.00%
Selectmen's Discretionary
200
88
300
100
50.00%
Subtotal:
2,925
4,522
5,175
2,250
76.92%
Office Expenses Subtotal:
65,886
57,330
58,073
-7,813
-11.86%
7
General Services
Janitorial
FICA
MEDICARE
Supplies
Security
Generator Maintenance
Telephone
Propane
Grounds
Plowing
Maintenance/Repairs
Subtotal:
2,000
0
0
400
240
250
3,360
3,000
4,800
2,860
400
17,310
1,833
114
27
369
240
0
3,250
2,292
4,800
2,860
1,174
16,957
1,840
114
27
400
240
250
3,360
2,500
4,800
0
800
14,331
-160
114
27
0
0
0
0
-500
0
-2,860
400
-2,979
-8.00%
100.00%
100.00%
0.00%
0.00%
0.00%
0.00%
-16.67%
0.00%
-100.00%
100.00%
-17.21%
Subtotal:
3,300
1,085
0
0
4,385
2,865
1,162
0
0
4,028
2,900
1,200
0
0
4,100
-400
115
0
0
-285
-12.12%
10.60%
0.00%
0.00%
-6.50%
240
145
550
935
22,630
290
157
550
997
21,982
300
160
550
1,010
19,441
60
15
0
75
-3,189
25.00%
10.34%
0.00%
8.02%
-14.09%
3,000
286
67
0
6,500
9,853
4,569
208
89
0
1,727
6,593
3,100
240
55
0
4,000
7,395
100
-46
-12
0
-2,500
-2,458
3.33%
-16.08%
-17.76%
0.00%
-38.46%
-24.95%
10,640
10,500
3,546
3,865
28,551
4,349
10,500
3,546
3,848
22,243
12,000
11,000
3,710
3,865
30,575
1,360
500
164
0
2,024
12.78%
4.76%
4.62%
0.00%
7.09%
2,500
2,500
2,142
4,000
3,300
1,200
15,642
54,046
338,667
1,790
3,401
2,354
3,296
3,126
2,449
16,416
45,252
306,898
2,100
3,500
2,200
5,900
3,300
1,800
18,800
56,770
327,893
-400
1,000
58
1,900
0
600
3,158
2,724
-10,774
-16.00%
40.00%
2.71%
47.50%
0.00%
50.00%
20.19%
5.04%
-3.18%
Electricity
Town Buildings
Streetlights
Traffic Light
Traffic Control Repairs
Union Church
Security
Electricity
Telephone
Subtotal:
Facility Subtotal Budget:
Election Services
Election Payroll
Fica
Medicare
Voting Machine
Election Expenses
Subtotal:
Professional Services
Legal Expenses
Audit Expenses
MMA Dues
AVCOG Dues/GPCOG
Subtotal:
Office Expenses
Tax Billing
Liens/Discharges
Town Reports/Printing
Dues/Training/Mileage
Postage
Advertising
Subtotal:
Admin. Exp. Subtotal:
TOTAL ADMINISTRATION
8
ANIMAL CONTROL
Personnel
Salary
Operating Expenses
Services
Coastal Humane
Animal Control Budget:
ASSESSING
Personnel
Contract
Percent
2014
2015
Increase/ Increase/
BUDGET Expended BUDGET (Decrease) (Decrease)
8,300.00
8,224.25
8,653.00
353.00
4.25%
Subtotal:
8,300.00
8,224.25
8,653.00
353.00
4.25%
1,000.00
4,519.00
Subtotal:
5,519.00
13,819.00
766.08
4,518.00
5,284.08
13,508.33
1,000.00
4,519.00
5,519.00
14,172.00
0.00
0.00
0.00
353.00
0.00%
0.00%
0.00%
2.55%
Percent
2014
2015
Increase/ Increase/
BUDGET Expended BUDGET (Decrease) (Decrease)
18,000
18,000
18,000
0
0.00%
0
Subtotal:
18,000
18,000
18,000
0.00%
Operating Expenses
Tax Mapping
Transfer Deed Copies
Postage/Office Supplies
Subtotal:
Assessing Budget
1,600
400
150
2,150
20,150
1,080
253
0
1,333
19,333
CEMETERIES
General
Mowing Contract
Equipment & Materials
Flags
Flag Holders
Projects/Restoration
Cemeteries Budget:
CONSERVATION
General
Dues
Supplies
University of Maine 4-H Club
Conservation Budget
DONATIONS
General
United Valley Red Cross
LACO
Androscoggin Home Care & Hospice
Community Concepts
Tri County Mental Health
Seniors Plus
Western Maine Transportation
Lifeflight
Total Donations
2014
BUDGET Expended
3,500
3,500
100
0
250
0
4,000
7,850
4,000
7,500
1,400
400
150
1,950
19,950
-200
0
0
-200
-200
-12.50%
0.00%
0.00%
-9.30%
-0.99%
Percent
2015
Increase/ Increase/
BUDGET (Decrease) (Decrease)
3,500
0
0.00%
100
0
0.00%
250
0
0.00%
220
220
100.00%
0
-4,000 -100.00%
4,070
-3,780
-48.15%
Percent
2014
2015
Increase/ Increase/
BUDGET Expended BUDGET (Decrease) (Decrease)
100
100
100
0
0.00%
50
0
50
0
0.00%
2,000
2,000
2,000
0
0.00%
2,150
2,100
2,150
0
0.00%
Percent
2014
2015
Increase/ Increase/
BUDGET Expended BUDGET (Decrease) (Decrease)
500
500
0
-500 -100.00%
500
500
500
0
0.00%
500
500
500
0
0.00%
500
500
500
0
0.00%
500
500
0
-500 -100.00%
500
500
500
0
0.00%
500
500
100.00%
500
500
100.00%
0.00%
3,000
3,000
3,000
0
9
EUREKA COMMUNITY CENTER
Utilities
Electricity
Propane
Percent
2014
2015
Increase/ Increase/
BUDGET Expended BUDGET (Decrease) (Decrease)
600
569
600
0
0.00%
2,500
1,716
2,000
-500
-20.00%
3,100
2,285
2,600
-500
-16.13%
Subtotal:
General
Repairs
Cleaning
Raise Pool for Eureka
FICA
Medicare
Shoveling/Plowing
Supplies
Subtotal:
Eureka Community Ctr Budget:
EUREKA COMMUNITY CENTER
Capital Projects:
Various Projects
Eureka Community Center Capital Projects Budget
FIRE/RESCUE/EMA
Personnel
Fire/Rescue Chief Salary
Labor
Fire Department Raise Pool
750
940
463
801
0
0
0
200
1,890
4,990
48
11
0
117
1,440
3,726
750
1,233
25
78
18
0
150
2,254
4,854
0
293
25
78
18
0
-50
364
-136
0.00%
31.17%
100.00%
100.00%
100.00%
0.00%
-25.00%
19.25%
-2.73%
Percent
2014
2015
Increase/ Increase/
BUDGET Expended BUDGET (Decrease) (Decrease)
3,000
0
2,000
-1,000
-33.33%
3,000
0
2,000
-1,000
-33.33%
Percent
2014
2015
Increase/ Increase/
BUDGET Expended BUDGET (Decrease) (Decrease)
54,224
54,223
54,223
-1
0.00%
78,465
85,708
90,924
12,459
15.88%
1,084
1,084
100.00%
Subtotal:
132,689
139,931
146,231
13,542
10.21%
Support & Benefits
Health Insurance
FICA / MERS
Medicare
Insurance
Workers Comp
Subtotal:
7,110
7,010
1,930
912
7,103
6,316
2,003
911
16,334
7,589
7,905
2,120
912
11,488
30,014
479
895
190
0
11,488
13,052
6.73%
12.77%
9.86%
0.00%
100.00%
76.95%
16,962
5,280
9,447
5,079
28,650
7,600
50
3,600
6,560
3,706
2,800
700
12,890
21,765
5,447
113,574
263,225
4,966
6,578
4,260
28,586
7,189
-12
4,154
5,770
4,256
2,198
593
11,061
23,253
4,091
106,942
263,207
5,280
8,241
3,379
32,200
7,700
0
4,300
4,780
3,971
2,500
700
15,037
21,976
6,550
116,614
292,860
0
-1,206
-1,700
3,550
100
-50
700
-1,780
265
-300
0
2,147
211
1,103
3,040
29,635
0.00%
-12.77%
-33.47%
12.39%
1.32%
-100.00%
19.44%
-27.13%
7.15%
-10.71%
0.00%
16.66%
0.97%
20.25%
2.68%
11.26%
Operating Expenses
Utilities
Propane
Building Maintenance
Equipment Maintenance
Training
Gasoline
Ambulance Intercept
Diesel/Gasoline
Dues
Chief's Expenses
Prevention
Personal Safety
Dispatch
Supplies
Subtotal:
Fire/Rescue/EMA Budget
10
FIRE RESERVE
Percent
2014
2015
Increase/ Increase/
Capital Improvement Account
BUDGET Expended BUDGET (Decrease) (Decrease)
To Fire Reserve
35,000
0
50,000
15,000
42.86%
Total:
35,000
0
50,000
15,000
42.86%
Capital Improvement Account
Suppression Hood in Kitchen, Security
cameras (From Fire Reserve)
3,000
3,000
100.00%
Total:
3,000
3,000
100.00%
Debt Service
Fire Station Payment
39,510
39,508
39,510
0
0.00%
Debt Service - Quint
40,000
40,000
33,004
-6,996
-17.49%
Total Debt Service
79,510
79,508
72,514
-6,996
-8.80%
GENERAL ASSISTANCE
General Assistance
General Assistance
Percent
2014
2015
Increase/ Increase/
BUDGET Expended BUDGET (Decrease) (Decrease)
5,000
1,140
5,000
0
0.00%
HISTORICAL SOCIETY
General
2014
BUDGET
To Union Church Restoration Fund
Historical Society Budget:
Percent
2015
Increase/ Increase/
Expended BUDGET (Decrease) (Decrease)
0
0
0
0
0.00%
0
0
0
0
0.00%
PARKS & RECREATION
Run-Around Park Dam
Operating Expenses
Sanitation
Park Maintenance
Park Mowing
Park Plowing
Subtotal Run-Around Park & Dam:
River Park Maintenance Operating Expenses
Park Maintenance
Park Mowing
Electricity
Subtotal River Park Budget:
War Memorial Park Operating Expenses
Mowing
Flag Upkeep/Maintenance
Budget War Memorial Park:
Recreation
Parade
Recreation
Recreation Budget:
Total Parks and Recreation Budget:
2014
BUDGET
Expended
Percent
2015
Increase/ Increase/
BUDGET (Decrease) (Decrease)
1,200
100
650
1,140
3,090
1,214
176
650
1,140
3,180
1,300
200
650
0
2,150
100
100
0
-1,140
-940
8.33%
100.00%
0.00%
-100.00%
-30.42%
100
1,300
160
1,560
0
1,300
151
1,451
100
1,300
155
1,555
0
0
-5
-5
0.00%
0.00%
-3.13%
-0.32%
750
500
1,250
750
149
899
750
5,102
5,852
0
4,602
4,602
0.00%
920.40%
368.16%
1,000
2,600
3,600
9,500
142
2,600
2,742
8,272
750
2,600
3,350
12,907
-250
0
-250
3,407
-25.00%
0.00%
-6.94%
35.86%
11
PLANNING BOARD/APPEALS
Personnel
Salary (Planning & Appeals)
Planing Board Secretary
Raise Pool for Planning
Percent
2014
2015
Increase/ Increase/
BUDGET Expended BUDGET (Decrease) (Decrease)
4,390
6,189
4,800
410
9.34%
1,920
1,920
100.00%
38
38
100.00%
Subtotal:
4,390
6,189
6,758
2,330
53.08%
Support & Benefits
FICA
Medicare
Subtotal:
Operating Expenses
Office Fees/Expenses
Advertising
Mileage
Publications
Supplies
Postage
Legal
Subtotal:
Ordinance Review
Subtotal:
Planning Board/Appeals Budget:
PUBLIC WORKS
Personnel
Road Commissioner Salary
Labor
Raise pool for FT laborers
350
82
432
370
87
457
419
98
517
69
16
85
19.72%
19.51%
19.68%
75
100
25
40
75
200
1,000
1,515
0
0
6,337
0
0
0
0
22
5
963
989
0
0
7,635
75
100
25
240
275
200
1,000
1,915
5,000
5,000
14,190
0
0
0
200
200
0
0
400
5,000
5,000
7,815
0.00%
0.00%
0.00%
500.00%
266.67%
0.00%
0.00%
26.40%
100.00%
100.00%
123.32%
Percent
2014
2015
Increase/ Increase/
BUDGET Expended BUDGET (Decrease) (Decrease)
45,000
43,144
33,300
-11,700
-26.00%
143,210
129,257
244,058
100,848
70.42%
4,033
4,033
100.00%
Subtotal:
188,210
172,400
281,391
93,181
49.51%
Support & Benefits
Labor:
FICA
Medicare
Health Ins
Workers Comp
Road Commissioner:
MPERS
Medicare
Health Ins
Workers Comp
8,100
2,600
55,500
Subtotal:
6,640
2,315
31,623
15,382
3,597
52,800
21,533
7,282
997
-2,700
21,533
89.90%
38.36%
-4.86%
100.00%
1,378
486
10,606
3,240
42,822
100.00%
100.00%
100.00%
100.00%
64.69%
1,100
0
-5,775
-1,200
43,000
13,000
-5,000
110.00%
0.00%
-100.00%
-60.00%
159.26%
37.14%
-25.00%
66,200
40,578
1,378
486
10,606
3,240
109,022
1,000
2,000
5,775
2,000
27,000
35,000
20,000
60
304
4,371
390
24,708
35,003
17,518
2,100
2,000
0
800
70,000
48,000
15,000
General Roads
Technology
Professional Services
Road Comm Tran (Pickup Rental)
Communication (Vehicles/Equipment)
Fuel Account (Gasoline and Deisel)
Equipment Maintenance
Rental Equipment
12
Utilities-Electricity/Heat
Facility Maintenance
Dumpster Service
Signs
Minor Equipment
Supplies
Uniforms
Training/Professional Development
Safety Equipment
Subtotal:
Materials/Repairs
Sand/Gravel/Cold Patch (Material)
Culverts/Drains
Paving
Surface Treatments
Erosion Control
Tree Cutting
Subtotal:
Winter Roads (Public Works)
Sand
Salt
Liquid De-icers
Plow Blades
Winter Equipment Maintenance
Weather Technology
Subtotal:
Subtotal Public Works
Winter Roads (Contract)
Contract
Winter Roads Bdgt (Contract) Subtotal:
Subtotal Public Works/Winter Roads
Debt Service:
Building Bond
Equipment Bond
Subtotal Debt Service:
Total Public Works Budget
9,800
4,000
860
1,000
2,000
3,000
3,500
1,600
2,000
120,535
4,576
3,506
856
1,035
3,478
3,371
2,431
391
3,156
105,154
13,600
4,000
885
1,000
4,000
3,000
3,500
1,000
3,000
171,885
3,800
0
25
0
2,000
0
0
-600
1,000
51,350
38.78%
0.00%
2.91%
0.00%
100.00%
0.00%
0.00%
-37.50%
50.00%
42.60%
20,000
7,000
160,650
60,000
5,000
6,000
258,650
34,297
2,145
141,402
57,075
5,602
13,740
254,261
20,000
7,000
225,000
60,000
5,000
6,000
323,000
0
0
64,350
0
0
0
64,350
0.00%
0.00%
40.06%
0.00%
0.00%
0.00%
24.88%
15,000
75,000
16,000
23,000
12,000
1,500
142,500
776,095
18,373
52,353
6,157
21,392
8,755
205
107,235
679,628
12,000
90,000
16,000
15,000
12,000
1,500
146,500
1,031,798
-3,000
15,000
0
-8,000
0
0
4,000
255,703
-20.00%
20.00%
0.00%
-34.78%
0.00%
0.00%
2.81%
32.95%
401,429
401,429
0
0
-100.00%
401,429
1,177,524
401,429
1,081,057
0
1,031,798
0
-145,726
-100.00%
-12.38%
1,081,057
91,120
141,524
232,644
1,264,442
91,120
141,524
232,644
86,918
100.00%
100.00%
100.00%
7.38%
1,177,524
SOLID WASTE
Percent
2014
2015
Increase/ Increase/
Personnel/Contracts
BUDGET Expended BUDGET (Decrease) (Decrease)
Hauler Contract
191,917
191,917
190,575
-1,342
-0.70%
Special Pickups (Labor & Expense)
2,500
517
0
-2,500 -100.00%
Fica
100
6
0
-100 -100.00%
Medicare
25
1
0
-25 -100.00%
Subtotal:
194,542
192,441
190,575
-3,967
-2.04%
Operating Expenses
Hazard Waste Facility
1,100
684
1,000
-100
-9.09%
Septage
250
250
250
0
0.00%
Subtotal:
1,350
934
1,250
-100
-7.41%
Solid Waste Budget
195,892
193,375
191,825
-4,067
-2.08%
13
TELECOMMUNICATIONS
Percent
2014
2015
Increase/ Increase/
Personnel
BUDGET Expended BUDGET (Decrease) (Decrease)
Salary - Secretary
1,500
116
600
-900
-60.00%
Telecomunications Raise Pool
12
12
100.00%
Subtotal:
1,500
116
612
-888
-59.20%
Personnel
Public Information Technician
16,900
14,137
17,000
100
0.59%
Subtotal:
16,900
14,137
17,000
100
0.59%
Support & Benefits
FICA
1,150
884
1,092
-58
-5.05%
Medicare
300
207
255
-45
-14.88%
Subtotal:
1,450
1,090
1,347
-103
-7.08%
Operating Expenses
Access Channel Expenses
4,000
3,791
4,000
0
0.00%
Newsletter
0
0
0
0
0.00%
Website Expense
1,100
1,112
1,000
-100
-9.09%
Postage/Supplies
1,600
0
500
-1,100
-68.75%
Legal
5,000
1,857
3,000
-2,000
-40.00%
Emails for Committee
1,200
1,200
100.00%
Subtotal:
11,700
6,759
9,700
-1,200
-10.26%
Telecommunications Budget:
31,550
22,103
28,659
-2,091
-6.63%
Drawing by John Ackerman
14
2014 Town Clerk’s Town Report
Five Year Vital Statistics Comparison Chart
YEAR
BIRTHS
MARRIAGE
DEATHS
2010
39
23
27
2011
38
39
14
2012
45
26
22
2013
45
35
14
2014
40
21
16
40 BIRTHS in 2014: Congratulations and welcome.
21 MARRIAGES in 2014: Congratulations to you all.
Wendy Merrill to Alexander Buxbaum
Shannan Estes to Peter Farley
Jeremy Rugan to Samantha Santillo
Christopher Caouette to Tammi Pass
Michelle Strout to Matthew Turgeon
Briana Perreault to John Vallieres
Ashley Hutchinson to Christopher Lombard
Saphira Fleming to Shane Plumadore
Bruce Iverson to Susan McKinney
Terry Freve to Eileen Knight
Molly Safford to Greggory Carmichael
Eliza Harris to James Norton
Raymond Tourigny to Rae Knightly
Margaret Wright to Ryan Carrigan
Kristen Ruby to Peter Balogh
Lois St. Pierre to Abraham Conde
Donald Fuller to Carolyn Williams
Chelsea Harlow to Joshua Osgood
Keith Starks to Shoshanna Craig
Joanie Peter to Jaddy Izquierdo
Parker Morse to Cynthia Obie
1/30/2014
2/14/2014
3/29/2014
3/30/2014
4/25/2014
5/27/2014
6/14/2014
7/12/2014
7/20/2014
8/13/2014
8/16/2014
8/16/2014
8/23/2014
9/06/2014
9/07/2014
9/15/2014
9/19/2014
9/20/2014
11/11/2014
12/07/2014
12/13/2014
15
Residents that have left us here in
Durham in 2014. Condolences to
the Families and Friends of these
deceased individuals.
Name
Abbott, Jessica
Ackerman, John
Arnold, Virginia
Bennett, Maura
Bodge, Richard
Day, Miriam
Edwards, David
Hart, Charles
League, Peggy
Maberry, Richard
Nelson, Adeline
Oliver, Dylan
Roy, Robert
Sherman, James
Tupper, Mary
Williams, Laverne
Date of Death
7/19/2014
11/29/2014
3/30/2014
8/12/2014
9/13/2014
11/8/2014
9/23/2014
7/17/2014
11/16/2014
8/13/2014
4/27/2014
2/12/2014
9/16/2014
11/9/2014
6/16/2014
6/27/2014
VOTER STATISTICS
Party
2011
2012
2013
2014
Our Municipal election was held
on Friday, April 4, 2014 with the
Democrat
779
818
793
797
annual Town Meeting following
Green Independent
150
175
176
187
on Saturday, April 5, 2014. June
Republican
943
988
975
977
10, 2014 brought the RSU#5
Unenrolled
1,253
1,295
1,293
1,339
Budget Validation Referendum
Total Registered
3,125
3,276
3,237
3,300
election. The State General November election was held on
Tuesday, November 4, 2014. With this State election came a great voter turnout of 2,138 voters. That
is a 66% voter turnout!
DOG LICENSING
Dog licenses are done yearly. The expiration
date is December 31st of that year. The State
late fee goes into effect February 1st .To avoid
this late fee, either come to the Town Office or
through the mail. Please come prepared with
the current rabies certificate and if the dog has
been spayed or neutered recently, the new information. Check or cash, self addressed
stamped envelope to:
If you choose to come into the office to take
care of your buddy, you may also pay by credit
card. We accept Master card, Visa & Discover.
With this use, there will be a 2.95% additional
charge (convenience fee) to the customer. With
Visa debit cards the fee is $3.95 to the customer.
The cost has remained the same to register your
dog, at $6.00 for spayed / neutered and $11.00
for female or male. Starting February 1st, the
late fee is $25.00 per dog.
Dog licenses issued for 2014 in Durham.
Kennels
Service/Guide
Hunting, fishing and all other game related licenses,
stamps or permits

Snowmobile, All-Terrain Vehicle Boat, Vehicle &
Trailer registrations

These first four services may be completed online for
your convenience at www.maine.gov/IFW only for
renewals with no changes.
Town of Durham
Shannon Plourde, CCM
630 Hallowell Road
Durham, Maine 04222
Female / Male
Spay / Neuter
Services provided by the Town:
65
427
1
1

Dog licenses

Marriage licenses and ceremonies

Maine certified copies of Births, Marriages and
Deaths

Burial permits

Old and current Town Records

Recording of all Town Meetings and supervision of
elections

Voter registration and absentee voting

Notary Public and Dedimus Justice services
Respectfully Submitted,
Shannon R. Plourde, CCM
16
2014 TREASURER’S REPORT
Balance January 1, 2014
Receipts:
RE & PP TAX COMMITMENT
$1,939,091.00
$5,550,077.39
$1,500.00
GAINS ON TAX ACQUIRED PROPERTY
AUTOMOBILE EXCISE
$734,434.50
BOAT EXCISE
$5,182.80
ANIMAL CONTROL
$190.50
CONDITIONAL USE PERMITS
$1,372.80
MUNICIPAL REVENUE SHARING
$133,643.87
URBAN RENEWAL INIT. PROGRAM
$53,364.00
BETE REIMBURSEMENT
$332.00
HOMESTEAD REIMBURSEMENT
$77,218.00
STATE PARK FEES
$2,906.74
USER FEES - COLLECTIONS
$14,308.00
BUILDING INSPECTION FEES
$2,617.27
ELECTRIC INSPECTION FEES
$1,750.00
PLUMBING INSPECTION FEES
$3,168.75
TOWN CLERK FEES
$6,376.20
REREGISTRATION FEES
$14,227.00
ADMIN INTEREST
34,481.81
PHOTOCOPIES
JUNKYARD FEES
SNOWMOBILE FEES
TREE GROWTH / VET REIMBURS
MISCELLANEOUS
FD HYDRANTS & INSURANCE
CEMETARY LOT SALES
GENERAL ASSISTANCE REIMBU
CABLE FRANCHISE FEES
FD TRAINING/EDUC GRANT
CAPITAL IMPROVEMENT INTER
PARADE MEMORIAL DAY
EUREKA RENTAL FEES
EUREKA FUNDRAISING
$392.55
$300.00
$4,018.34
$16,001.32
$135.00
$50,631.44
$600.00
$554.97
$35,222.49
$4,613.71
$3,002.46
$645.00
$700.07
$850.43
$6,754,819.41
Total Receipts
Less Warrants Written
Balance December 31, 2014
5,754,626.41
2,193,284.00
FIVE YEAR ANALYSIS
Real Estate Taxes Committed & Balance at Year End:
Commitment
Year End Balance
Year
2014
$5,549,784.66
$284,354.58
2013
$4,935,201.31
$239,556.50
2012
$4,398,969.18
$238,384.54
2011
$4,292,716.03
$211,258.94
2010
$4,245,054.08
$236,573.28
Automobile Excise Tax Collected:
Year
Amount
2014
$734,434.50
2013
$695,978.17
2012
$614,822.65
2011
$612,754.12
2010
$583,904.58
17
Percentage
5.12%
4.85%
5.43%
4.92%
5.56%
18
$50.00
$200.00
$600.00
$200.00
$100.00
$100.00
$500.00
$150.00
$100.00
$3,450.00
Total Perpetual:
1/1/2014
$9,561.09
$56,785.16
$7,874.02
$21,322.63
Balance
* Denotes Perpetual Care
John B Hasty
Harriet Novel
Hattie White
L.O. Morse
Burton C. Gee
A. Waterman
Marcine Russell
Kate Miller
Charles W. Thomas
Cemetary Fund*
Restoration Fund
River Park Project
Scholarship Fund
Totals
January 1, 2014 to December 31, 2014
Deposits
Helen Trufant Loring
Marjorie Taylor
D. & A. Blakely
Emille Haskell
John C. Merrill
Charles Harmon
Mrs. Walter White
Eve B. Butcher est.
$3.15
$36.16
$5.27
$1.96
Interest
TRUST ACCOUNTS
$200.00
$200.00
$400.00
$100.00
$50.00
$200.00
$100.00
$200.00
$1,000.00
$2,000.00
Withdrawls
Balance
12/31/2014
$7,564.24
$56,821.32
$7,879.29
$20,324.59
2014 TAXES RECEIVABLE
ABC STORAGE & RENTAL, LLC
1,386.95
EMERSON-MAINS, HEATHER L.
1,883.11
ALLEN, KIMBERLY JANE
3,929.40
ERHART, GARY & TERESA ERHART
3,240.09
ALTSHULER, KENNETH P
17.78
ANDERSON, CLYDE W.
1,728.27
ANDERSON, STEPHEN & CLYDE
24.98
AYER, ERIC J & JENNIFER L
2,189.46
BADCOCK, PATRICK M. & SUSAN D. JT
590.90
FEELY, TINA M.
950.51
FERRARA, RHONDA & DONALD K.
4,645.35
FRANK, RICHARD A.
2,292.71
FREEDOM HOME PROPERTIES, LLC
3,712.95
FREEMAN, EDWARD E & PATRICIA S
449.45
BAILEY, BENJAMIN H
2,957.04
FULLER, KAY
2,117.88
BAILEY, KENNETH D & TINA L
1,601.73
GEORGE-ROY, STEPHANIE
3,218.45
BALDWIN, BARRY
61.60
GIDDINGS, DAVID A
1,521.81
BALDWIN, BARRY
74.93
GRANHOLM, RONALD & BARBARA
2,390.94
GRECO, GARY A
2,256.07
GREEN, ANDREW D., JR.
3,541.45
BALDWIN, BARRY H
361.30
BALDWIN, BARRY H.
2,034.63
BALDWIN, BARRY H.
146.52
GTP ACQUISITION PARTNERS II, LLC
782.55
BALFOUR, JAMES & CHRISTINE
3,128.54
HALE BROTHERS
BALLOU, KATHRYN
1,477.96
HALL, SARAH K.
1,753.78
BARKER, LEONARD
143.19
HARKINS, SANDRA
1,233.76
BERNABI, CHARLES & LAVINA B
829.17
HARRIMAN, ROBIN
1,758.24
BILODEAU, GARY R
259.64
HARRINGTON, FRED B & LINDA K
1,704.96
BOURGOIN, DANIEL & CAROL
1,566.77
BROCHU, CARMEN L
939.06
BROOKS, THOMAS M
3.06
CAOUETTE, CHRISTOPHER
CARON, JOSEPH L. & ANNETTE M.
CHRISTIANSEN, REBECCA M.
HART, CHARLES A, CHERYL J.,WALDO
HERSEY, DANIEL W & DEBRA J
835.83
2,244.42
90.00
541.12
HIGGINS, KEITH JR.
1,198.80
3,088.58
HIGGINS, KEITH JR.
1,062.27
451.18
CHURCH, DONNA J & ERNEST M
HARRIS, DAVID
23.31
5,429.57
HLISTER, WILLIAM M
872.70
HOLBROOK, PETER
1,531.27
COASTAL CONSTRUCTION SERVICES
1.69
HORIZONS DEVELOPMENT INC
1,606.73
COASTAL CONSTRUCTION SERVICES
81.58
HORIZONS DEVELOPMENT INC
1,386.95
COASTAL CONSTRUCTION SERVICES
87.86
HUNTINGTON, VINCENT W II
1,062.27
3,478.54
COMBS, RICHARD D.
1,135.53
HUNTLEY, RANDY T.
COMPEAU, PATRICIA L.
2,695.64
HUNTLEY, RANDY T.
COSLET, JACQUELINE Y & MICHAEL S
4,045.95
JACQUES, MARTIN P & CONNIE R
2,326.00
471.73
JENISON, DAGMAR
2,798.87
1,759.90
JOHNSON, TURE G.
4,613.71
KAZAN, DIANA S. & ZACHARY W.
3,709.62
COSLET, KENNETH CHARLES
CRAFTS, RANDALL W. & KAREN P.
CRAIG, PAUL E.
785.88
865.04
CURTIS, ALBERT & LORRAINE
3,070.26
KELLEY, MARGARET M. & ALAN E
3,285.49
DAVID, DEREK & JENNIFER
4,676.98
KOENIG, BEVERLY A
1,650.85
DEAN, DAVID & DEBORAH
12.34
KOENIG, NICHOLAS R.
867.46
DEMCHAK, JOHN E & RHODA
895.69
KOENIG, SETH
1,092.24
DEWITT, KEVIN ANDREW
960.71
KOVAL, JOHN M.& ELIZABETH J.
1,719.94
DIIK, LLC.
797.53
LACASSE, MARK R.
DISSELKAMP, JOSEPH PATRICK
1,965.36
DOBSON, HERBERT R., JR. &
597.73
LACASSE, MARK R. & ROBERTA L.
LACASSE, MICHAEL R., JR.
667.67
1,062.27
965.70
DORRINGTON, ROBERT F & DIANE E
2,320.89
LAFLAMME, DENISE C L
DROWN, KARON MORNEAULT
2,247.75
LAFLAMME, PHILIP A
2,507.49
DUMONT, RONALD AND ROSE MARIE
2,902.10
LANE, GARY & ROBERTA
1,456.87
DURISKO, MARK & PAMELA S
5,374.62
LANE, GARY P & JEAN L
2,738.93
EASLER, ROLAND & DOREEN B
EMERSON, JOHN (HEIRS OF)
JT
428.99
2,998.66
19
LAROCHELLE, PAUL E & LAURIE J JT
869.13
609.39
2014 TAXES RECEIVABLE
LAROCHELLE, PAUL E & LAURIE J JT
173.16
LEIGHTON, BEVERLY
MAINE CUSTOM WOODLANDS, LLC
MAINS, KEVIN F & CYNTHIA M
JT
MARGOLIS, DAVID
MASCHINO, GEORGE, SR. & ANGIE L.
MCBRIDE, DEBORAH
MCCAUSLAND, JENNIFER JOY
MCCLURE ROBERT T & RITA
MCCOSH, KATHY
MCKAY, JOHN J JR
MELVILLE, ANN A.
MERRILL, DAWSON E & RITA L
MERRILL, KEVIN
MERRILL, LEONARD L
MERRILL, RITA L.
MERRILL, ROYCE E
MERRILL, ROYCE E
MERRILL, ROYCE E
MERRILL, ROYCE E. & JACQUELINE C.
MILL RIDGE SUBDIVISION ASSN
MILLER PASS LLC
MILLIKEN, LANCE
MORRIS, JONATHAN
MORSE, JOEL
MR. BALDWIN, LLC
56.61
5,597.73
2,156.17
5,154.84
6,112.21
53.28
2,519.14
362.97
193.14
1,445.22
526.14
4,164.17
514.48
2,026.30
1,125.54
2,848.81
2,540.79
41.62
840.83
42.64
23.31
2,251.94
38.20
1,068.93
236.43
NEWELL, RONALD E., JR.
1,914.75
NEWELL, STEVEN D.
1,045.62
NORTHERN NEW ENGLAND
ORCUTT, DOUGLAS E.& CHERYLYNN
522.81
1,473.72
OSGOOD, DAVID A & LINWOOD L &
PACKARD, JEFFREY
269.73
2,757.52
PASZKOWSKI, LINDA J.
1,843.15
PESSANT, MARCEL & MARTHA
2,111.22
PLIMPTON, TYLER S
1,488.51
PRATT, EVONE
2,097.90
PROVOST, PATRICK & PATRICIA
3,203.46
PURSER, JOHN R., JR. &
1,431.90
JT
RAUBESON, HEATHER A & RHONDA P
REILLY, TED & SHELLY
RINES, RONALD
ROBBINS, WILLIAM JR
ROSS, DONNA J
RUNAROUND POND, LLC
RUNAROUND POND, LLC.
TOTAL FOR 172 ACCOUNTS
440.01
PASS, CURTIS & JANICE
PYNCHON, PETER C & WANDA J
SMITH, LELAND & KATHERINE
SPADY, CAROL L
SPENCER, LUCILLE W.
ST PIERRE, LARRY & TAMMY
STEVENS, WILLIAM W III
STICKNEY, S SIMONE
SYLVESTER, MATTHEW A. & DEBORAH
TELMARK INC
THATCHER, TAMMY L. WILLIAM R.
TIBBETTS, SCOTT
TIBBETTS, SCOTT P.
TREMPER, BEVERLY
TURGEON, BENJAMIN R.
VERTILLA, FRANK
VOSMUS, THOMAS JR & RHONDA
WAISANEN, JOHN II & DEIDRE
WASHBURN, WILLIAM
WASS, DAWN MARIE &
WELCOME, THOMAS W & JEFFREY W
WHITE, RUTH A
WHITE, RUTH A & WILLIAM B
WHITE, WILLIAM B & JULIE ANN
WILLETTE, ALAN & FRANCINE
WOODHOUSE, DEBRA
2,534.13
765.90
492.20
1,551.78
289.71
2,402.61
223.11
446.22
SEVERY, ERIC J.
2,730.60
SHOVE, MALCOLM & BARBARA A.
2,733.93
SMALL, DEBRA M. & DONALD
1,799.86
SMITH, FOREST B
1,584.70
20
5,334.36
3,258.41
1,943.33
6.52
134.64
1,609.84
1.69
742.59
2,626.25
1,503.50
3,771.22
1,941.20
795.14
2,147.85
3.42
1,766.56
76.59
4,613.71
1,406.93
1,426.90
867.46
1,864.80
731.08
1578.42
$284,354.58
TAX LIENS RECEIVABLE
1991-2006 Tax Lien Receivables
EMERSON, JOHN (HEIRS OF)
TOTAL
2007 Tax Lien Receivables
EMERSON, JOHN (HEIRS OF)
TOTAL
2008 Tax Lien Receivables
EMERSON, JOHN(HEIRS OF)
ROBBINS, WILLIAM, JR
WELCOME, THOMAS W & JEFFREY
TOTAL
2009 Tax Lien Receivables
CURTIS, ALBERT & LORRAINE
EMERSON, JOHN(HEIRS OF)
ROBBINS, WILLIAM, JR
WELCOME, THOMAS W & JEFFREY
TOTAL
2010 Tax Lien Receivables
HALE BROTHERS
CURTIS, ALBERT & LORRAINE
LACASSE, MICHAEL, JR
RINES, RONALD
ROBBINS, WILLIAM, JR
WELCOME, THOMAS W & JEFFREY
TOTAL
2011 Tax Lien Receivables
HALE BROTHERS
CURTIS, ALBERT & LORRAINE
LACASSE, MICHAEL, JR
RAUBESON, HEATHER & RHONDA
RINES, RONALD
ROBBINS, WILLIAM, JR
WELCOME, THOMAS W & JEFFREY
TOTAL
2012 Tax Lien Receivables
BARKER, LEONARD
BERNABI, CHARLES & LAVINA
HALE BROTHERS
CURTIS, ALBERT & LORRAINE
EMERSON, JOHN(HEIRS OF)
LACASSE, MICHAEL, JR
RAUBESON, HEATHER & RHONDA
RINES, RONALD
ROBBINS, WILLIAM, JR
WELCOME, THOMAS & JEFFREY
TOTAL
2013 Tax Lien Receivables
BAILEY, BENJAMIN
BALDWIN, BARRY
$19,288.81
$19,288.81
$2,848.44
$106.21
$1,845.47
$1,845.47
BALDWIN, BARRY
BALDWIN, BARRY
BALDWIN, BARRY
BARKER, LEONARD
$1,890.30
$39.13
$173.21
$2,102.64
BERNABI, CHARLES & LAVINA
COASTAL CONSTRUCTION SVCS
COASTAL CONSTRUCTION SVCS
CRAIG, PAUL E
CURTIS, ALBERT & LORRAINE
DEWITT, KEVIN ANDREW
$837.75
$6.72
$125.25
$796.49
$2,973.66
$599.52
$2,363.55
$2,064.93
$339.64
$1,231.61
$5,999.73
DIIK, LLC
DOBSON, HERBERT R, JR & ROX
DURISKO, MARK & PAMELA
EMERSON, JOHN(HEIRS OF)
FRANK, RICHARD A
GRECO, GARY A
HALE BROTHERS
$814.09
$578.14
$5,176.36
$2,905.43
$2,239.08
$2,210.67
$69.71
$87.27
$2,615.66
$64.29
$1,355.61
$308.33
$1,235.41
$5,666.57
HARKINS, SANDRA
HARRIS, DAVID
HART, CHARLES A, CHERYL J
HORIZONS DEVELOPMENT,INC
HORIZONS DEVELOPMENT,INC
HUNTINGTON, VINCENT W II
LACASSE, MICHAEL, JR
LAFLAMME, DENISE CL
LAFLAMME, PHILIP A
$1,223.36
$844.09
$2,193.07
$1,578.81
$1,369.35
$1,002.57
$967.87
$833.98
$2,326.15
$90.73
$2,635.80
$877.89
$711.00
$1,367.44
$319.36
$1,246.44
$7,248.66
LAROCHELLE, PAUL E & LAURIE J
LAROCHELLE, PAUL E & LAURIE J
LOWE, PETER F
MAINE CUSTOM WOODLANDS LLC
MCKAY, JOHN J , JR
MERRILL, DAWSON & RITA
MERRILL, RITA
MERRILL, ROYCE
MORSE, JOEL
MR. BALDWIN, LLC
$634.77
$212.52
$22.85
$5,389.00
$1,424.88
$4,016.23
$1,120.21
$2,469.04
$1,072.74
$272.82
PRATT, EVONE
PYNCHON, PETER C & WANDA J
RAUBESON, HEATHER & RHONDA
RINES, RONALD
ROBBINS, WILLIAM JR
SHOVE, MALCOLM & BARBARA
TELMARK, INC
WASS, DAWN MARIE & SEWALL
$1,414.68
$2,469.18
$777.45
$1,526.44
$330.09
$2,659.60
$761.72
$3,406.45
$29.91
$751.08
$67.38
$2,652.46
$2,585.24
$866.92
$697.40
$1,364.16
$306.00
$1,241.25
$10,561.80
WELCOME, THOMAS & JEFFREY
WHITE, RUTH A & WILLIAM B
WHITE, WILLIAM B & JULIE ANN
TOTAL
21
$118.90
$223.64
$187.13
$183.96
$1,388.39
$418.07
$1,824.77
$68,952.30
PERSONAL PROPERTY RECEIVABLES
Persoanl Property 2008-2009
Harkins, Sandra
TOTAL
$142.03
$142.03
Persoanl Property 2010
Greco, Gary A
Harkins, Sandra
TOTAL
$87.44
$97.88
$185.32
Personal Property 2011
Greco, Gary A
Harkins, Sandra
TOTAL
$87.77
$98.25
$186.02
Personal Property 2012
Baldwin, Barry
Greco, Gary A
Harkins, Sandra
TOTAL
$26.70
$89.45
$100.12
$216.27
Personal Property 2013
Bailey, Benjamin H
Baldwin, Barry H
Greco, Gary A
Harkins, Sandra
Jaiden Landscaping Inc.
TOTAL
$67.28
$29.90
$65.78
$112.13
$7.94
$283.03
Personal Property 2014
Bailey, Banjamin H
Baldwin, Barry H
Harkins, Sandra
Huntington's Truck Repair
Munn, Jeffrey A
TOTAL
$74.93
$33.30
$124.87
$41.28
$516.15
$790.53
22
DURHAM 2014 PAYROLL
Employee
John Ackerman
David Anderson
Paul Baines
Barry Baldwin
Todd Beaulieu
Mark Blake
Anthony Bradstreet
Alexander Brookhouse
Christopher Brown
Christopher Caouette
Darren Carey
Barbara Carignan
Duncan Chesley
Pamela Cloutier
Kenneth Coslet
Joshua Davis
William Delong
Curtis Dimock
Diana Dimock
Marissa Dobson
Anthony Dobson
Roxanna Dobson
Ronald Dube
Wayne Enman
Wendy Enman
Korey Enman-Curtis
John Faith
Steven Faith
Daniel Feeney
Michael Fitzpatrick
Larry French
Ruth Glaeser
Timothy Grant
Lisa Groves
Sarah Hall
Christopher Harris
Timothy Huntley
Brea Keith
Ryan Kennett
Michael LaCasse
Nathan Lacasse
Gary Lane
Micheal Laroche
Aimee Larrabee
Clifton Larrabee
Deborah Larrabee
Rocky League
Total Gross Pay
400.00
553.92
10,190.00
976.25
600.00
990.00
678.07
6,475.90
214.88
40.43
2,095.00
77.00
176.00
30,431.18
866.70
22,842.09
1,091.87
2,648.56
12,613.45
260.78
252.23
215.60
32,700.00
1,489.60
735.35
2,690.43
1,962.90
1,942.37
4,115.65
400.00
58.10
5,786.08
26,246.00
2,801.83
1,320.00
847.70
619.88
2,608.50
196.65
2,956.49
229.83
277.15
1,866.18
44.50
3,973.32
654.00
335.50
23
Employee
Andrew Levesque
Paul Lewis
Joshua Libby
Peter Lowe
Christina Merrill
Kevin Merrill
Lawrence Merrill
Laura Meyer
Cheryl Minott
Parker Morse
Ronald Parker
Kimberly Pierce
Peter Pierce
Dolores Pillsbury
Stephen Piper
Shannon Plourde
Evone Pratt
Andrew Primevara
Lori Rice
John Ricker
Tristin Ridlon
Keith Russell
Adam Salve
George Sawyer
Kenneth Scribner
Cheryl Sherburne
Milton Simon
Cheryl Smith
Janet Smith
Scott St Michel
William St Michel
Michael Stewart
Nancy Swinton
Ann Thatcher
Kayla Thatcher
William Thatcher
Daniel Thibeault
Jill Toher
Joseph Tomm
Anne Torregrossa
Jeffrey Wakeman
Jere Waterman
Scott Wheelis
Brian Wilson
Charlotte Wink
Melinda Woerter
TOTAL
Total Gross Pay
219.78
1,444.45
1,320.00
2,172.45
1,013.21
2,526.56
5,176.12
348.58
324.50
8,306.64
1,415.12
243.53
457.09
286.00
1,887.39
34,504.18
0.00
6,102.01
115.50
14,158.92
84.53
3,357.13
510.97
20.10
5,753.72
396.00
3,013.50
187.00
40,621.07
441.75
54,222.98
220.00
418.00
137.50
531.33
2,673.74
1,217.64
5,755.25
1,400.00
600.00
2,040.00
153.91
34,453.04
2,046.32
209.00
750.00
434,784.43
Town Forest Warden Report
Burning Permits Issued in 2014
Slash
Campfire
Grass
Wood Debris
Brush
On-line
6
0
3
9
638
125
Total
781
Any person wanting to burn logs, brush, grass, pasture, blueberry land, or have a campfire is required by Maine
Law to obtain a burning permit.
There are time frames in which burning can and cannot be done, based on the availability of
Fire Department personnel. The class day and local weather conditions play a part in determining whether burning permits will be issued as well.
The individual who signs the permit is legally responsible for the fire. They are required to
make sure all safety precautions, and time frames are adhered to. The fire must be attended at
all times. The person signing the permit is legally responsible for any damages or suppression
costs resulting from the fire.
On Saturdays and Sundays permits are available at the Fire & Rescue Station, from 9 AM to
11 AM. On weekdays permits may be obtained at the Fire & Rescue Station, after 9 AM, but
are controlled by availability. So please plan, and call ahead. There is also a new method of
obtaining burning permits. They may be obtained online at http://www.maine.gov/burnpermit/,
however there is a $7 fee for a two day permit.
For permits please contact:
Durham Fire & Rescue
353-2473
Respectfully Submitted,
William St. Michel
Town Forest Warden
24
Fire, Rescue & EMA Report
Responses 2014
Structure
Chimney
Fires
Alarms
Total
Forestry
Unattended Burns
Smoke
Grass
Woods
Totals
Total Fire Department Responses
Total Rescue Responses
3
8
9
20
Vehicle
Accidents
Extrication
Fires
Total
31
5
3
39
2
4
2
2
10
Other
Wires Down
Mutual Aid
Public Assist
Hazmat
Total
10
29
8
9
56
125
207
25
Emergency Number 9-1-1
Road Commissioner Report
Yet another historical year for Durham, operating with our first Public Works Department. As I am writing this we
are in the midst of unprecedented snowfall. Our new crew has performed extremely well especially given the fact
that they have worked several weeks in excess of eighty hours with a couple one hundred hour weeks. I cannot
emphasize the toll this takes on an individual both physically and emotionally. Being a new crew with some members that have not plowed in the municipal sense, hats off to the crew.
Obviously as most know we had an extremely busy year. everything from getting the new crew oriented to setting
up the facility was time consuming. Something that sounds as simple as buying tools took a large amount of time
in order to ensure we got the best value for the Town. Aside from all the facility, shop and equipment related projects we also did a fairly large amount of work around Town (not an all-inclusive list).







Slightly over 6,000 linear feet of ditching
-Davis Rd
-Woodland Rd
-Durham Rd
-Collins Way
-Mill Pond Rd
-Snow Rd
In excess of 20 days placing cold patch – over 120 ton hand placed
4 days sweeping and removing winter sand from subdivisions / intersections
Crack sealing, completed with a crew of employees from Durham and Pownal
Placed estimated 800 ton cold mix w/ assistance from Pownal
-Bowie Hill
-Davis
-Old Brunswick
All gravel roads graded approximately 3x
Dust control placed on gravel roads
With the historical winter we have had I would like to share some statistics.
As of February 11, 2015:
 29 treatable events compared to 25 last season for the same time period, we generally plan on 30.
 86” of snow compared to 53” last season for the same time period.
 As of the writing of this if we receive 6 more inches of snow we will have surpassed annual snowfall
for the past 5 seasons
As of February 11, 2015 we had expended $195,872.00 on winter roads. This number includes all materials, all
fuel, all compensation, all utilities and all fleet maintenance. It can be argued that the total of all of the above items
for this time period, with the exception of materials, are not all specifically related to winter roads. If we break this
total down to dollars per mile, as of this date, the total is $2798.00 per mile, I do expect this to be in the $3500.00
range when we calculate the entire season. For comparison purposes the last year of our last snow removal contract
was $9870.00 per mile.
Respectfully
Shawn Bennett,
Road Commissioner
26
BOARD OF ASSESSOR’S REPORT
Ext. 13
All of the above exemptions require a completed application and may be require additional
information to support the claim for exemption. All applications must be submitted to the
Town Office no later than April 1st to be considered for the current tax year,
Property Tax Fairness Credit
The State of Maine also offers a Property Tax Fairness Credit. Eligible Maine taxpayers may receive
a portion of the property tax or rent paid during the tax year on the Maine individual income tax return
whether they owe Maine income tax or not. To claim the credit, file Form 1040ME and Schedule PTFC
for the tax year during which the property tax or rent was paid. For more information call 207-626-8475
or visit http://www.maine.gov/revenue/taxrelief/ptfcsummary.htm.
Current Use Programs
The State of Maine offers the following “current use programs” which give the property
owner a reduction in their assessed value. Applications for these programs are available at
the Town Office or at the Maine Revenue Services web site and must be filed on or before
April 1st of the current tax year. In order to be eligible each program has certain criteria
that must be met and any change in use of the land warrants withdrawal from the program
and a penalty assessed.



Tree Growth
Farm Land
Open Space
27
CODE ENFORCEMENT
The Code Enforcement Office has multiple duties to administer in Durham.
Along with administration of the Maine Unified Building and Energy Codes the position is
also charged with complaint response, plumbing inspections , electrical inspections as well
as interpretation of the ordinances ,rules and laws under which a particular community functions and is the E911 addressing officer. The Code Official has been assigned the task of
joining in at Planning Board meetings on a monthly basis to offer technical assistance.
Durham has been progressive in its forward thinking towards land use, trying to balance future development and the rural character of the entire community.
Type of Permit
Buiding
Electrical
Plumbing
Number of Permits Issued
44
36
29
The Durham Code Officer is Paul Baines and his hours are Monday and Tuesday, 8:30 a.m.
to 1:30 p.m. and Thursday 1 p.m. to 6 p.m.
Telecommunications Report
In 2014 over sixty meetings were broadcast, recorded and scheduled for rebroadcast. These included Selectmen, Planning Board, Budget Committee as well as all other public meetings were
shown on the Durham channel allowing the public to be better informed of issues facing them
in the local community. Also all public meetings are online so that citizens can view meetings
whenever they want by using this link: http://durhamtown.pegcentral.com/. This On-Demand
recording is also indexed for quick viewing of selected issues saving time for viewers.
The webpage continues to be updated and has most of the forms needed for conducting business with the town available for downloading, links to State of Maine online services are there
as well as ordinances, and up to date activities and meetings calendar. The weekly News Blast,
reaching over 550 subscribers, carries recent posts and announcements, upcoming events and
meetings. If you haven't already done so, please sign up for this feature.
If you would like to volunteer to help run the station or join the Telecommunication committee
or just have any ideas for changes, additions, shows, or better ways to serve the community,
please contact John Ricker at the town office at 353-2561 ex.16
All of these changes and additions have not incurred any cost to the Durham taxpayers. The
Franchise Fee that Comcast cable pays to the Town of Durham funds the Telecommunications' budget.
28
Town of Durham Animal Control
2014 Animal Welfare Complaints
Call Reason
Animal Related Issues
Animal, Missing
Cat Complaint
Cruelty Complaint
Dog Bite
Dog, Barking
Dangerous Dog
Loose Dog
Injured Animals
Rabies
Wildlife
Assist Other Agency
Total Complaints 2014
Total
13
11
1
2
2
0
0
30
0
0
7
3
69
The Town of Durham has a service agreement
with the Town of Lisbon to provide animal control services. Recognizing that the Town of Durham has the responsibility to provide animal
control services within the municipality, it is the
purpose of the Agreement to set forth the terms
and conditions under which those services will
be provided.
The Town of Durham has a service agreement
with the Coastal Humane Society to provide
temporary shelter to stray animals.
Respectfully submitted,
Jeffrey D. Cooper
Humane Law Enforcement Division
Lisbon Police Department
Durham Eureka Community Center
Dear Citizens
The committee was honored to receive the 2013 Spirit of America Award for promoting community use and organizing two new programs at the Center that benefit the community.
The Center now hosts weekly cribbage and biweekly couponing meetings, called Couponing
for the Community. The Center is now used by both the Boys and Girl Scout groups. The
Durham Historical Society meets at the Center during the winter months. The committee is
pleased by the way all these groups do their part to keep the center clean and orderly.
The rentals have increased but not as much as the committee would like. Upgrades and improvements are planned and should help.
The committee has dropped their Harvest and Tree Sale fundraisers. We are planning on expanding the plant sale, making it a two day event. We are also planning an old fashion tea at
the end of summer.
The Fire Chief received a grant to put a generator at the Center so the building can be used as
a warming center if needed.
The committee although small, has many reliable volunteers that make the Center and the
fundraisers successful. The Committee wants to thank them all.
Respectfully submitted,
The Durham Eureka Community Center Committee
29
Durham Conservation Commission Report 2014
During 2014, the Conservation Commission continued partnering with the Androscoggin
Land Trust in maintaining the terms of the conservation easement for the River Park.
Additionally, the Commission coordinated a River Park clean-up day with volunteers from
Central Maine Orthopaedics on June 1st. Trails were cleared, flower beds cleaned and vegetation along the stone wall viewpoint was pruned back.
In November, the Commission lost co-founder and longest serving member, John Ackerman.
His efforts on behalf of open-space preservation conservation in Durham were second to
none. He will be deeply missed.
The Commission continued to support the Durham Community School sixth grade class with
an annual donation towards the cost of sending our children to the University of Maine 4H
Camp and Learning Center at Bryant Pond.
Respectfully Submitted,
Roberta Brezinski
DCC Secretary
Historic District Commission 2014
The Durham Historic Commission returned to meeting regularly in 2014-2015 and has begun
a new review of its guiding ordinance. Commission members hope to propose ordinance revisions to make restrictions on homeowners in the district less onerous while still protecting the
historic character of the Town’s Southwest Bend area.
In addition, the commission members plan to embrace ordinance provisions encouraging work
alongside the Durham Historical Society, as well as educational and outreach efforts focused
on the historic district and other significant town properties.
The commission in 2015 is for the first time requesting a small amount of funding for office
supplies and other materials to support its more active approach and regular meeting schedule.
The Durham Historic District Commission meets on the second Thursday of each month at the
Durham Town Office.
Candace Decsipkes, Chair
Benjamin Love, Vice Chair
Seth Koenig, Secretary
Joseph Donovick
Paula Erdmann-Purdy
30
DURHAM HISTORICAL SOCIETY 2014
The Durham Historical Society is charged with the preservation and repair of the Union
Church/Old Town Hall and the West Durham Methodist Church. We meet on the 2nd Tuesday
of each month at 6:30 pm. We are a very small group and welcome anyone interested in attending and sharing ideas.
We have had another year of fundraising events – the Spring Art Show and Fall Quilt Show –
with bakes sales. The Union Church houses a museum of local artifacts. To share these unique
items with all, we held our summer open days, opening the Union Church/Old Town Hall one
Saturday per month in the months of June, July and August. We also enjoy partnering with the
Girl and Boy Scouts for some of their badge requirements.
In 2014, we made some progress in addressing the preservation concerns of the Union Church
building. Benjamin Love, owner of fully insured and registered Cairn Building and Renovation, LLC, has performed a site visit at the Union Church. An engineer also attended the meeting and the consensus is that the left side of the building has foundation and drainage issues
that must be addressed in the near future and before any other interior or exterior work.
In November I met with Ben Love and Chris Closs, Preservation Services Advisor, Greater
Portland Region and Preservation Services Advisor, E. & N. Maine and W. & S. Maine Regions. Chris was able to assess inside and outside of the Union Church and the outside of the
West Durham Methodist Church. No formal assessments have been received at this time but
Chris was able to tell us that both buildings should not need new roofing for 7-10 years. The
West Durham Methodist Church also has foundation issues that would be the first and most
important repair for the preservation of that building.
Tia Howe has created a Facebook page for the Durham Historical Society and tirelessly posts
interesting historical facts and photos.
https://www.facebook.com/durhammainehistoricalsociety
Respectfully submitted,
Rita Merrill
DHS President and Secretary
31
2014 Cemetery Report
As usual, at our first meeting we elected officers and renewed the mowing contract
for our cemeteries.
The entire front stone wall of Strout Cemetery on Rte. 9 was rebuilt and repaired.
This was our major project for the year. The work was done by Yankee Yard Works
and they did more work than expected at no additional charge to the Town. The
Committee was very pleased with the results.
All cemeteries under the jurisdiction of the Town were inspected. Minor clean up
was performed by Committee members and their families at four cemeteries.
Two cemetery lots and one cremation lot were sold this year.
Two of our members left the Committee for various reasons. Mark Rivers served
for about ten years. He was a team player who had good suggestions. Beverly
Koenig was a founding member of the Cemetery Committee and served approximately twenty years. Many years ago she visited every cemetery in Durham and
copied the inscriptions from each grave. She also drew a map of the cemetery and
the placement of the headstones. Nature has worn off many of these inscriptions
and her notes are all that is left for history. We owe her a great deal. Thank you,
Beverly.
Tia Howe, one of our members, is following in Beverly's footsteps. Tia has taken a
digital photograph of 98% of all the grave headstones in Durham. She plans to
complete the project soon. You can see her work by visiting findagrave.com.
The Committee would like to thank those individuals and groups who voluntarily
help maintain our cemeteries. Your generous spirit and work is appreciated.
Respectfully submitted,
Phil Baker
Linda Bowie, Vice-Chair
Joe Donovick, Chair
Jennifer Fitzpatrick
Tia Howe
Richard Thompson
Before repairing the wall.
32
33
34
Town of Durham
Annual Town Meeting Warrant 2015
To: Shannon Plourde, a resident of the Town of Durham, Androscoggin County, State of Maine.
Greetings:
In the name of the State of Maine, you are hereby required to notify and warn the Inhabitants
of the Town of Durham in said county and state, qualified by law to vote in Town affairs, to
assemble at Durham Community School, 654 Hallowell Road, Durham, Maine on Friday,
April 3, 2015 at 7:45 a.m., then and there to act upon Article 1 and by secret ballot on Article
2 as set out below. (Polls shall be open from 8:00 a.m. to 8:00 p.m.) And, to notify and
warn said Inhabitants to assemble at Durham Community School on Saturday, April 4, 2015
at 9:00 a.m.; then and there to act upon Articles 3 through 45 as set out to wit:
Article 1.
To choose a moderator to preside at said meeting.
Article 2.
To elect all municipal officers, RSU #5 Board of Directors, and budget committee
members as are required to be elected.
Saturday, April 4, 2015
Article 3.
To see if the Town will vote to adopt the Maine Moderator’s Manual Rule of
Procedure, sixth edition, as the rules of order for this meeting.
Article 4.
To see if the Town will vote to appropriate from undesignated fund balance
$1,297.66 to add to the 2014 Planning Board/Appeals budget to fund unanticipated
expenses due to workshops for ordinance review and training.
Article 5.
To see if the Town will vote to appropriate from undesignated fund balance
$12.00 to add to the 2014 Parks and Recreation budget.
Article 6.
To see what sum of money the Town will vote to raise and/or appropriate for
Administration Expenses.
Selectmen and Budget Committee Recommend: $ 327,893. Transfer $80,484
from designated funds (Telecommunications $2,200;Building permits $2,618;
Electrical permits $1,750; Plumbing permits $3,169; Delinquent Tax Interest
$32,327; Vehicle registrations $14,223; Tax Exempt reimbursement $16,001;
Town Clerk fees $6,349; Miscellaneous revenues $1,847) and raise $247,409.
Article 7.
To see what sum of money the Town will vote to raise and/or appropriate for
Town Hall Capital Projects.
Selectmen and Budget Committee makes no recommendation due to a current
lack of information
35
Town of Durham
Annual Town Meeting Warrant 2015
Article 8.
To see what sum of money the Town will vote to raise and/or appropriate for
Animal Control.
Selectmen and Budget Committee Recommend: $ 14,172. Transfer $501 from designated
fund balance (Animal Control $501) and raise $13,671.
Article 9.
To see what sum of money the Town will vote to raise and/or appropriate for
Assessing.
Selectmen and Budget Committee Recommend: $19,950 Raise $19,950.
Article 10.
To see what sum of money the Town will vote to raise and/or appropriate for
Cemeteries.
Selectmen and Budget Committee Recommend: $4,070 Raise $4,070.
Article 11.
To see what sum of money the Town will vote to raise and/or appropriate for
Conservation.
Selectmen and Budget Committee Recommend: $2,150. Transfer $2,150 from designated
fund balance (Recreation Fund $2,150)
Article 12.
To see what sum of money the Town will vote to raise and/or appropriate for
Social and Community Service Agencies.
Selectmen and Budget Committee Recommend: $3,000 Raise $3,000
Community Concepts
Western Maine Transportation
LACO
Androscoggin Home Health
Seniors Plus
Lifeflight
Article 13.
$500
$500
$500
$500
$500
$500
To see what sum of money the Town will vote to raise and/or appropriate for
Eureka Community Center.
Selectmen and Budget Committee Recommend: $ 4,854 Transfer $1,915 from designated
fund balance (Eureka Rentals $1,915) and raise $2,939.
Article 14.
To see what sum of money the Town will vote to raise and/or appropriate for
Eureka Community Center Capital Projects.
36
Town of Durham
Annual Town Meeting Warrant 2015
Selectmen Recommend: $ 2,000 Transfer $2,000 from designated fund balance (Eureka
Fundraising $2,000).
Budget Committee Recommend: $ 1,500 Transfer $1,500 from designated fund balance
(Eureka Fundraising $1,500).
Article 15.
To see what sum of money the Town will vote to raise and/or appropriate for
Durham Fire and Rescue Operating Budget.
Selectmen and Budget Committee Recommend: $292, 860 Raise $292,860
Article 16.
To see what sum of money the Town will vote to raise and/or appropriate for Fire
and Rescue Capital Improvement Account.
Selectmen Recommend: $50,000 Raise $ 50,000
Budget Committee Recommend: $40,000 Raise $ 40,000
Article 17.
To see what sum of money the Town will vote to raise and/or appropriate for
Fire and Rescue Capital Improvement Projects.
Selectmen and Budget Committee Recommend: $ 3,000 Transfer from Fire Capital
Improvement Fund $3,000.
Article 18.
To see what sum of money the Town will vote to raise and/or appropriate for the
annual loan payment for the Fire Station (Payment 4 of 5 re-finance )
Selectmen and Budget Committee Recommend: $ 39,510 Transfer from Fire Capital
Improvement Fund $39,510.
Article 19.
To see what sum of money the Town will vote to raise and/or appropriate for the
annual bond payment for the Quint Ladder Fire Truck (Payment 2 of 6)
Selectmen And Budget Committee Recommend: $ 33,004 Transfer from Fire Capital
Improvement Fund $33,004.
Article 20.
To see what sum of money the Town will vote to raise and/or appropriate for
General Assistance.
Selectmen and Budget Committee Recommend: $ 5,000 Raise $5,000.
Article 21.
To see what sum of money the Town will vote to raise and/or appropriate for
The Historical Society for restoration of the Union Church.
Selectmen and Budget Committee Recommend: $ -037
Town of Durham
Annual Town Meeting Warrant 2015
Article 22.
To see what sum of money the Town will vote to raise and/or appropriate for
Parks and Recreation.
Selectmen and Budget Committee Recommend: $12,907 Transfer $12,907 from
Designated Fund Balance (State Park Fees $2,907, Recreation Fund $10,000)
Article 23.
To see what sum of money the Town will vote to raise and/or appropriate for
Planning Board/Appeals.
Selectmen and Budget Committee Recommend: $14,190 Transfer $750 from Designated
Fund Balance (Planning/Appeals applications $750), Raise $13,440
Article 24.
To see what sum of money the Town will vote to raise and/or appropriate for
Public Works.
Selectmen Recommend: $1,031,798 Transfer $785,314 from Designated Fund Balance
(URIP $53,364, Auto Excise $731,950) and Raise $246,484.
Budget Committee Recommend: $1,027,198 Transfer $785,314 from Designated Fund
Balance (URIP $53,364, Auto Excise $731,950) and Raise $241,884.
Article 25.
To see if the Town will vote to create a Public Works Capital Reserve Fund.
Selectmen and Budget Committee Recommend
Article 26.
To see if the Town will vote to automatically transfer all unexpended Public
Works Operating Funds as of year-end into the Public Works Capital Reserve
Fund.
Selectmen and Budget Committee Recommend
Article 27.
To see if the Town will vote to appropriate all excess Public Works (Roads)
Operating Budget Funds from the Calendar Year 2014 and transfer these funds to
the newly created Public Works Capital Reserve Fund.
Selectmen and Budget Committee Recommend: $ 96,466 Transfer $96,466 from
Undesignated Fund Balance.
Article 28.
To see what sum of money the Town will vote to raise and/or appropriate for the
annual bond payment for the Public Works Equipment Bond (Payment 1 of 10)
Selectmen and Budget Committee Recommend: $ 141,524 Raise $141,524.
38
Town of Durham
Annual Town Meeting Warrant 2015
Article 29.
To see what sum of money the Town will vote to raise and/or appropriate for the
annual bond payment for the Public Works Building Bond (Payment 1 of 10)
Selectmen and Budget Committee Recommend: $ 91,120
Article 30.
Raise $91,120.
To see what sum of money the Town will vote to raise and/or appropriate for Solid
Waste.
Selectmen and Budget Committee Recommend: $191,825 Transfer $14,308 from Designated
Fund Balance (Solid Waste Tags $14,308), and Raise $177,517.
Article 31.
To see what sum of money the Town will vote to raise and/or appropriate for
Telecommunications.
Selectmen and Budget Committee Recommend: $28,659 Transfer $28,659 from Designated
Fund Balance (Franchise Fees $28,659)
Article 32.
To see if the town will vote to increase the maximum property tax levy limit
established by State law, in the event that the municipal budget approved at this
town meeting results in a tax commitment in excess of the maximum property tax
levy otherwise allowable.
(Note: This article requires a written ballot)
Article 33.
To see if the Town will vote to Amend the Town of Durham Historic District
Ordinance to add to the Historic District Commission membership two (2)
associate members. The Ordinance will now read:
Article II
Historic District Commission
3. Establishment; membership; terms; bylaws; expenditures.
A. An Historic District Commission, whose members shall be appointed by the Town Selectmen, is hereby established.
B. The Commission shall consist of five (5) members, as well as two (2) associate members,
who shall be residents of the Town. Appointments shall be made on the basis of demonstrated interest, ability, experience and desire to promote historic preservation in the
Town, State or Nation, within the meaning of Section -1 of this ordinance. As far as
possible, the membership should include professionals in the disciplines of architecture, history, architectural history, planning, archaeology, urban design or other related fields or if no professionals are available, persons with training or an interest in
such subjects; a builder and at least three (3) owners of property within the Historic
District.
Article 34.
To see if the Town will vote to accept as a Town Way, Sand Hill Drive (Phase II) as
associated with the subdivision plan of Sylvester Woods.
39
Town of Durham
Annual Town Meeting Warrant 2015
Article 34.
To see if the Town will vote to accept as a Town Way, Sand Hill Drive (Phase II) as
associated with the subdivision plan of Sylvester Woods.
Article 35.
To see if the Town will authorize the selectmen to explore other means of voting in
the Town Budget
Article 36.
To see if the Town will vote to authorize the Selectmen, after public hearing to seek,
accept and disburse grant funds from private, state or federal agencies, for the purpose
so designated in each specific grant.
Article 37.
To see what action the Town will take in regard to fixing interest on delinquent taxes
and establishing a date for interest to start. Taxes to be due when committed. Interest
to start on all unpaid taxes thirty days from the date of commitment. The interest rate on
delinquent taxes shall be 7 % per annum.
Article 38.
To see if the Town will vote to leave the appointment of standing committee members
and minor officials in the hands of the Board of Selectmen.
Article 39.
To see if the Town will vote to authorize the Board of Selectmen to dispose of any town
owned property which they determine is no longer needed or useable by the town, on
such terms as they deem advisable.
Article 40.
To see if the Town will vote to authorize the Board of Selectmen, on behalf of the Town,
to sell and dispose of any real estate acquired by the Town for non-payment of real estate
taxes thereon, on such terms as they deem advisable and to execute quit-claim deeds
thereon.
Article 41.
To see if the Town will vote to set the interest rate to be paid by the Town on
abated taxes at 3 % pursuant to 36 MRSA § 506.
Article 42.
To see if the Town will vote to authorize the Tax Collector or Treasurer to accept prepay
ments of taxes not yet committed pursuant to 36 MRSA § 506.
Article 43.
To see if the Town will authorize the Board of Selectmen to resolve any disputes with
parties having an interest adverse to that of the Town which do not involve the
expenditure of public funds or where there are sufficient funds in budgeted accounts to
allow payment of any claim which is to be settled.
Article 44.
To see if the Town will vote to authorize the Board of Selectmen to spend an amount
not to exceed four twelfths of the budget amount in each category of the Town of
Durham annual budget during the period from January 1, 2016 to the close of annual
town meeting held in April 2016.
Article 45.
To see if the Town will vote to authorize the Treasurer and Administrative Assistant to
borrow money on notes countersigned by at least three Selectmen, to pay for the
operating costs of the Town.
40
Town of Durham
Annual Town Meeting Warrant 2015
Given under our hands this 3rd day of March, 2015
Board of Selectmen
_______/s/_________________________________
Jeffrey Wakeman
______/s/__________________________________
Sarah Hall
_____/s/___________________________________
Mark Blake
_____/s/___________________________________
Joshua Libby
_____/s/___________________________________
Michael Stewart
THIS AREA IS INTENTIONALLY LEFT BLANK FOR YOUR NOTES:
41
THIS PAGE IS INTENTIONALLY LEFT BLANK FOR YOUR NOTES:
42
TOWN OF DURHAM, MAINE
Annual Financial Report
For the Year Ended December 31, 2014
TOWN OF DURHAM, MAINE
Annual Financial Report
For the Year Ended December 31, 2014
Table of Contents
Statement
Page(s)
Independent Auditor's Report
1-3
Management’s Discussion and Analysis
4-8
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position
Statement of Activities
Fund Financial Statements
Balance Sheet - Governmental Funds
Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund
Balances of Governmental Funds to the Statement of Activities
Statement of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Budgetary Basis - General Fund
Statement of Fiduciary Net Position - Fiduciary Funds
Statement of Changes in Fiduciary Net Position - Fiduciary Funds
1
2
9
10
3
11
4
12
5
13
6
7
8
14
15
16
Notes to Basic Financial Statements
Combining and Individual Fund Financial Statements and Schedules:
General Fund:
Comparative Balance Sheets
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and
Actual - Budgetary Basis
Private-purpose Trust Funds:
Combining Statement of Net Position
Combining Statement of Changes in Fiduciary Net Position
17-26
Exhibit
A-1
27
A-2
28-30
B-1
B-2
31
32
Certified Public Accountants and Business Consultants
Independent Auditor's Report
Board of Selectmen
Town of Durham, Maine:
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each major
fund, and the aggregate remaining fund information of the Town of Durham, Maine, as of and for the
year ended December 31, 2014, and the related notes to the financial statements, which collectively
comprise the Town of Durham, Maine’s basic financial statements as listed in the table of contents.
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, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor’s Responsibility
Our responsibility is to express opinions on these 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 Standards,
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 auditor’s judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity’s
preparation and fair presentation of the financial statements in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the entity’s internal control. Accordingly, 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.
Board of Selectmen
Page 2
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, each major fund, and the aggregate
remaining fund information of the Town of Durham, Maine, as of December 31, 2014, and respective
changes in financial position and the budgetary comparison for the General Fund for the year then
ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, 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 part
of financial reporting for placing the basic financial statements in an appropriate operational, 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
statements. We do not express an opinion or provide any assurance on the information because the
limited procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the Town of Durham, Maine’s basic financial statements. The combining and
individual fund financial statements are presented for purposes of additional analysis and are not a
required part of the basic financial statements.
The combining and individual fund financial statements 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 has been subjected to the auditing procedures applied in
the audit of the basic financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to prepare
the basic financial statements or to the basic financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of America. In
our opinion, the combining and individual fund financial statements are fairly stated in all material
respects in relation to the basic financial statements as a whole.
Board of Selectmen
Page 3
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated February 27,
2015, on our consideration of the Town of Durham, Maine’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 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 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 of Durham, Maine’s internal control over financial reporting and compliance.
February 27, 2015
South Portland, Maine
TOWN OF DURHAM, MAINE
Management’s Discussion and Analysis
For the Year Ended December 31, 2014
Introduction
As the Administrative Assistant of the Town of Durham, I am pleased to provide a Management Discussion and
Analysis as part of our annual financial statements.
The financial statements contained herein show all of the governmental and fiduciary funds of the Town of Durham.
 The total assets for all governmental activity equal $8,322,735.
 The total net position is $4,121,474. Net position includes $1,583,952 net investment in capital assets,
$4,215 in restricted net position and $2,533,307 in unrestricted net position.
 For the reporting period, the Town had an increase in the fund balance for total governmental funds (from
statement 4) of $335,854.
 The Town’s General Fund unassigned fund balance increased by $316,946.
The Statement of Net Position and the Statement of Activities
These statements provide an overview of the government as a whole. All of the current year’s revenues are taken
into account, regardless of when cash is received.
The Statement of Net Position provides a picture of the difference between assets (including infrastructure) and
liabilities. This is called Net Position. The Statement of Activities provides a look at how the net position has
changed from the prior year to the current year.
In most years, increases or decreases in net position can show whether the Town is improving or deteriorating.
Other factors need to be considered, such as changes in the Town’s property tax base and the condition of the
roads, to assess the overall health of the Town.
In the Statement of Net Position and the Statement of Activities, only one type of activity is presented:

Governmental Activities – Most of the Town’s basic services are reported here, including the
General Government, Public Safety, Public Works, Health, Sanitation and Welfare, Recreation,
Education and Libraries. Property taxes, intergovernmental revenue (primarily revenues from the
State of Maine), and user fees finance most of these activities.
Fund Financial Statements
The Fund Financial Statements provide details of the Town’s most significant funds - not the Town as a whole. The
Town has one kind of fund - governmental, which uses the following accounting methods:

Governmental Funds – Most of the Town’s basic services are reported in governmental funds, which focus
on how money flows into and out of those funds and the balances left at year-end that are available for
spending. These funds are reported using an accounting method called modified accrual accounting, which
measures cash and all other financial assets that can readily be converted to cash. The governmental fund
statements provide a detailed short-term view of the Town’s general government operations and the basic
services it provides. Governmental fund information helps you determine whether there are more or fewer
financial resources that can be spent in the near future to finance the Town’s programs.
4
TOWN OF DURHAM, MAINE
Management’s Discussion and Analysis, Continued
The Town as Trustee
Reporting the Town’s Fiduciary Responsibilities
The Town is the trustee, or fiduciary, for trust funds. These assets, because of a trust arrangement, can be used
only for the trust beneficiaries. All of the Town’s fiduciary activities are reported in the separate Statement of
Fiduciary Net Position and Changes in Fiduciary Net Position. We exclude these activities from the Town’s other
financial statements because the Town cannot use these assets to finance its operations. The Town is responsible
for ensuring that the assets reported in these funds are used for their intended purposes.
Comparison of Information from Current Year and Prior Year
Reporting the Town as a Whole
The following is a condensed version of the Statement of Net Position with comparative data for the previous year.
Net position serves as a useful indicator of the Town’s financial position over time. For 2014 and 2013, RSU #5 debt
service payments are shown as receivables under the current and other assets.
Governmental Activities
2014
2013
4,451,549
3,871,186
8,322,735
4,245,175
1,881,301
6,126,476
206,374
1,989,885
2,196,259
4.86%
105.77%
35.85%
Long-term debt outstanding
Other liabilities
Total liabilities
4,135,545
65,716
4,201,261
2,051,521
57,760
2,109,281
2,084,024
7,956
2,091,980
101.58%
13.77%
99.18%
Net investment in capital assets
Restricted
Unrestricted
Total net position
1,583,952
4,215
2,533,307
4,121,474
1,771,140
4,237
2,241,818
4,017,195
(187,188)
(22)
291,489
104,279
-10.57%
-0.52%
13.00%
2.60%
Current and other assets
Capital assets, net
Total assets
$
$
$ Change
% Change
Fifty-nine percent (59%) of the Town’s net position is unrestricted and may be used to meet the government’s
ongoing obligations to citizens and creditors. $1,583,952 is invested in capital assets, net of related debt and the
remaining $4,215 (Home Heat Assistance Fund) represents a resource that is subject to external restrictions on how
it may be used.
5
TOWN OF DURHAM, MAINE
Management’s Discussion and Analysis, Continued
Changes in Net Position
The following is a condensed version of the Statement of Activities.
Governmental Activities
2014
2013
REVENUES
Program Revenues:
Charges for services
$
Operating grants and contributions
General Revenues:
Property taxes
Interest and costs on taxes
Excise taxes
Grants and contributions not restricted
to specific programs:
State revenue sharing
Homestead and BETE exemption
Other
Unrestricted investment earnings
Miscellaneous
137,554
64,533
125,330
131,098
5,550,077
32,327
736,766
4,939,837
29,876
700,896
133,644
77,550
16,001
2,571
4,484
Total revenues
Total expenses
EXPENSES
General government
Public safety
Highways and bridges
Public works
Solid waste disposal
Education
County tax
Unclassified
Capital outlay
Change in net position $
$ Change
% Change
12,224
(66,565)
9.75%
(50.77%)
610,240
2,451
35,870
12.35%
8.20%
5.12%
186,125
64,404
7,959
253
6,804
(52,481)
13,146
8,042
2,318
(2,320)
(28.20%)
20.41%
101.04%
916.21%
(34.10%)
6,755,507
6,192,582
562,925
380,947
314,833
1,107,294
44,049
193,375
4,056,699
369,750
87,886
96,395
6,651,228
427,926
293,187
1,277,228
197,166
3,663,587
364,386
139,237
6,362,717
(46,979)
21,646
(169,934)
44,049
(3,791)
393,112
5,364
(51,351)
96,395
288,511
(1.92%)
10.73%
1.47%
(36.88%)
100.00%
4.53%
104,279
(170,135)
274,414
(161.29%)
9.09%
(10.98%)
7.38%
(13.30%)
Analysis of Overall Financial Position and Results of Operations
The Statement of Activities indicates that the total revenues exceeded expenses by $104,279 (2.6% increase)
compared to expenses exceeding revenues $170,135 (4.06% decrease) in the year 2013. The tax commitment for
2014 included a 2.3% overlay. The Town utilized the Cemetery Trust Fund to offset the budget appropriation.
Revenues by Major Source
Property and other taxes amounted to 93.1% of revenue in FY 2014. This compares to 91.1% in FY 2013.
6
TOWN OF DURHAM, MAINE
Management’s Discussion and Analysis, Continued
Investment income increased from $253 to $2,571. Overall, revenues were up $562,925 or 9.1%. The total increase
in revenue from taxes this past year was $646,110 or 11.5%.
Expenses
Total expenses increased by $288,511 or 4.5%. This moderate increase was due to more spending for schools and
capital outlay coupled with less spending for highways and bridges.
General Fund Budgetary Highlights
The Town does not budget the use of current year revenues, but utilizes revenues from the prior year, and raises
the remainder through property taxes. As shown in Statement 6, actual revenues exceeded budgeted by $109,688
and actual expenditures were under appropriations by $406,235.
General Government was under spent $26,150. This was due in part to Town Administrator Janet Smith leaving
Durham to become Town Manager in Richmond.
The roads budget was under spent by $96,467. Factors in this amount include monies left over in paving which
were too small to begin a new project and keeping the full time public works force at four (4) employees instead of
the five (5) originally discussed.
The original budget for the year 2014 was $2,350,825. County Tax Assessment ($369,750) and RSU #5 Assessment
for the 2014 calendar year ($4,056,699) are part of the Tax Commitment and therefore not reflected in the original
budget. The only adjustments to the original budget in FY 2014 were for capital outlays and related bond proceeds
in the amount of $2,308,236; $4,000 in heating assistance funds; and $4,614 in grant funds.
Capital Assets
The Town undertook several road projects that were capital in nature, yet none of the projects were capitalized as
they fell under the capitalization threshold for the Town.
The Town placed an estimated 800 tons of cold mix with assistance from Pownal on Bowie Hill, Davis Road and Old
Brunswick Road; all gravel roads were graded approximately three times; and slightly over 6,000 linear feet of
ditching was completed on Davis Road, Woodland Road, Durham Road, Collins Way, Mill Pond Road and Snow
Road.
Long-term Debt Activity
In the early part of the past decade, the Town completed an addition to the Fire and Rescue Station, approved
upgrades to the Durham Community School, and became a member of the Regional School Unit #5. In 2014, the
Town entered into three approved bonds. One of the bonds was issued for a Quint (Ladder) Fire Truck, while the
other two bonds were issued to purchase equipment and a building for our new Public Works Department. Net
bonded debt as of December 31, 2014 stood at $4,135,545. This equated to 1.2475% of assessed value and to $609
net bonded debt per capita (excluding education-related debt). The ratio of debt service to general governmental
expenditures was .92% on December 31, 2014; compared to .63% on December 31, 2013 (excluding educationrelated debt).
7
TOWN OF DURHAM, MAINE
Management’s Discussion and Analysis, Continued
Looking Forward
In 2013, the townspeople voted to create a Public Works Department. In 2014, this became a reality. The Town
purchased the land and buildings at 1099 Royalsborough Road, seven (7) plow trucks, two (2) pickups, three (3)
pieces of heavy equipment, a trailer and various tools. The Town will need to create a schedule to replace the
trucks and equipment over time.
The Town of Freeport voted not to withdraw from RSU #5. RSU #5 is going forward with plans to renovate the
Freeport High School.
The Board of Selectmen voted to accept the draft budget on February 10th, 2015. The initial budget shows a 5.47%
($120,721) increase over last year’s budget. The Board of Selectmen is not recommending any unassigned fund
balance be utilized this year to offset taxes as the balance is still below standards.
Contacting the Town’s Financial Management
This financial report is designed to provide our 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 Administrative Assistant at the
Durham Town Office, 630 Hallowell Road, Durham, Maine 04222 or (207) 353-2561.
8
Statement 1
TOWN OF DURHAM, MAINE
Statement of Net Position
December 31, 2014
Governmental
Activities
ASSETS
Cash
Receivables:
Taxes
Liens
RSU #5 debt service payments
Amount held by bond trustees
Nondepreciable capital assets
Depreciable capital assets, net
$
2,193,284
312,507
97,447
1,792,525
55,786
246,332
3,624,854
Total assets
8,322,735
LIABILITIES
Accounts payable
Accrued wages
Accrued interest
Accrued compensated absences
Taxes paid in advance
Noncurrent liabilities:
Due within one year
Due in more than one year
1,351
10,995
38,043
12,097
3,230
368,279
3,767,266
Total liabilities
4,201,261
NET POSITION
Net investment in capital assets
Restricted - donations
Unrestricted
1,583,952
4,215
2,533,307
Total net position
$
4,121,474
See accompanying notes to the basic financial statements.
9
Statement 2
TOWN OF DURHAM, MAINE
Statement of Activities
For the year ended December 31, 2014
Functions/programs
Expenses
Primary government:
Governmental activities:
General government
$
Public safety
Highways and bridges
Public works
Solid waste disposal
Education
County tax
Unclassified
Capital outlay
Total governmental activities
Total primary government
$
Program Revenues
Operating
Capital
Charges for grants and
grants and
services
contributions
contributions
Net (expense) revenue
and changes
in net position
Primary Government
Governmental
activities
380,947
314,833
1,107,294
44,049
193,375
4,056,699
369,750
87,886
96,395
6,651,228
68,098
52,241
14,308
2,907
137,554
4,555
4,614
53,364
2,000
64,533
-
(308,294)
(257,978)
(1,053,930)
(44,049)
(179,067)
(4,056,699)
(369,750)
(82,979)
(96,395)
(6,449,141)
6,651,228
137,554
64,533
-
(6,449,141)
General revenues:
Property taxes
Interest and costs on taxes
Excise taxes
Grants and contributions not restricted to specific programs:
State Revenue Sharing
Homestead & BETE exemption
Other
Unrestricted investment earnings
Miscellaneous
Total general revenues
Change in net position
Net position - beginning
Net position - ending
5,550,077
32,327
736,766
133,644
77,550
16,001
2,571
4,484
6,553,420
104,279
4,017,195
$
4,121,474
See accompanying notes to the basic financial statements.
10
Statement 3
TOWN OF DURHAM, MAINE
Balance Sheet
Governmental Funds
December 31, 2014
General
Fund
ASSETS
Cash
Receivables:
Taxes receivable
Tax liens
Amounts held by bond trustees
RSU #5 debt service payments
$
2,193,284
312,507
97,447
55,786
1,792,525
Total assets
4,451,549
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable
Accrued wages
Taxes paid in advance
Total liabilities
Deferred Inflows of Resources:
Unavailable revenue - property taxes
Unavailable revenue - RSU #5 debt service payments
Total deferred inflow of resources
1,351
10,995
3,230
15,576
364,000
1,792,525
2,156,525
Fund Balances:
Restricted
Assigned
Unassigned
Total fund balances
4,215
1,391,881
883,352
2,279,448
Total liabilities, deferred inflow of resources, and fund balance
4,451,549
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore,
are not reported in the funds.
Other long-term assets are not available to pay for current period expenditures
and, therefore, are unavailable in the funds.
Long-term liabilities, including bonds payable, are not due and payable in the current
period and therefore, are not reported in the funds.
Bonds payable
Accrued compensated absences
Accrued interest
Net position of governmental activities
11
3,871,186
2,156,525
(4,135,545)
(12,097)
(38,043)
$
4,121,474
See accompanying notes to the basic financial statements.
Statement 4
TOWN OF DURHAM, MAINE
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
For the year ended December 31, 2014
General
Fund
Revenues:
Property taxes
Excise taxes
Intergovernmental revenues
Interest
Other revenues
Total revenues
$
Expenditures:
Current:
General government
Public safety
Highways and bridges
Solid waste disposal
Education
County tax
Unclassified
Capital outlay
Total expenditures
5,510,077
736,766
285,728
34,898
148,038
6,715,507
357,823
342,715
1,081,057
193,375
4,056,699
369,750
62,947
2,223,523
8,687,889
Deficiency of revenues under expenditures
(1,972,382)
Other financing sources:
Bond proceeds
Total other financing sources
2,308,236
2,308,236
Net change in fund balance
335,854
Fund balance, beginning of year
Fund balance, end of year
1,943,594
$
2,279,448
See accompanying notes to the basic financial statements.
12
Statement 5
TOWN OF DURHAM, MAINE
Reconciliation of the Statement of Revenues, Expenditures,
and Changes in Fund Balances of Governmental Funds
to the Statement of Activities
For the year ended December 31, 2014
Net change in fund balances - total governmental funds (from Statement 4)
$
335,854
Amounts reported for governmental activities in the statement of
activities (Statement 2) are different because:
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 as depreciation expense.
This is the amount by which capital outlay ($2,127,128)
exceeded depreciation expense ($137,243) in the current period.
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 the governmental funds. This is the change
in accrued interest ($24,939) and accrued compensated absences ($3,662).
Bond and lease proceeds provide current financial resources to
governmental funds, but issuing debt increases long-term
liabilities in the statement of net position. Repayment of bond
principal is an expenditure in the governmental funds, but
the repayment reduces long-term liabilities in the statement of net
position. This is the amount by which bond proceeds ($2,308,236)
exceeded bond repayments ($224,212) in the current period.
The Town has bonds that were originally issued for School purposes.
These amounts will be funded by Regional School Unit #5 when the
debt service payments are due. The Town has recorded a long-term
receivable for the amount that will be paid by the School Unit for these
bonds. The amount of the receivable at year-end was $1,792,525 with
principal amounts paid off during the year totaling $148,835.
1,989,885
(28,601)
(2,084,024)
(148,835)
Change in net position of governmental activities (see Statement 2)
$
104,279
See accompanying notes to the basic financial statements.
13
Statement 6
TOWN OF DURHAM, MAINE
Statement of Revenues, Expenditures and Changes in Fund Balance Budget and Actual - Budgetary Basis - General Fund
For the year ended December 31, 2014
Revenues:
Taxes
Intergovernmental revenues
Interest
Other revenues
Total revenues
$
Expenditures:
Current:
General government
Public safety
Highways and bridges
Solid waste disposal
Education
County tax
Unclassified
Capital outlay
Total expenditures
Variance with
final budget
positive
(negative)
Original
Budget
Final
Budget
Actual
6,245,763
317,892
33,550
6,597,205
6,245,763
322,506
37,550
6,605,819
6,246,843
285,728
34,898
148,038
6,715,507
1,080
(36,778)
34,898
110,488
109,688
383,973
377,735
1,177,524
195,892
4,056,699
369,750
215,701
6,777,274
383,973
377,735
1,177,524
195,892
4,056,699
369,750
224,315
2,308,236
9,094,124
357,823
342,715
1,081,057
193,375
4,056,699
369,750
62,947
2,223,523
8,687,889
26,150
35,020
96,467
2,517
161,368
84,713
406,235
Deficiency of revenues under expenditures
(180,069)
(2,488,305)
(1,972,382)
515,923
Other financing sources:
Bond proceeds
Budgeted use of carryforward balance
Utilization of prior year surplus
Total other financing sources
100,559
79,510
180,069
2,308,236
100,559
79,510
2,488,305
2,308,236
2,308,236
(100,559)
(79,510)
(180,069)
Net change in fund balance
-
Fund balance, beginning of year
-
335,854
335,854
1,943,594
Fund balance, end of year
$ 2,279,448
See accompanying notes to the basic financial statements.
14
Statement 7
TOWN OF DURHAM, MAINE
Statement of Fiduciary Net Position
Fiduciary Funds
December 31, 2014
Private-purpose
Trusts
ASSETS
Cash
$
Total assets
92,590
92,590
NET POSITION
Held in trust
92,590
Total net position
$
92,590
See accompanying notes to the basic financial statements.
15
Statement 8
TOWN OF DURHAM, MAINE
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended December 31, 2014
Private-purpose
Trusts
ADDITIONS
Investment earnings:
Interest
Total additions
$
47
47
DEDUCTIONS
Transfers to General Fund
Trust expenses
Total deductions
2,000
1,000
3,000
Change in net position
(2,953)
Net position - beginning of year
Net position - end of year
95,543
$
92,590
See accompanying notes to the basic financial statements.
16
TOWN OF DURHAM, MAINE
Notes to Basic Financial Statements
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the Town of Durham, Maine conform to accounting principles generally accepted in
the United States of America as applicable to governmental units. The following is a summary of the more
significant policies.
A.
Description of Government-wide financial statements
The government-wide financial statements (i.e., the statement of net position and the statement of
activities) report information on all of the nonfiduciary activities of the Town. All fiduciary activities are
reported only in the fund financial statements. Governmental activities, which normally are supported by
taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from
business-type activities, which rely to a significant extent on fees and charges to external customers for
support.
The statement of activities demonstrates the degree to which the direct expenses of a given function or
segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific
function or segment. The Town has elected not to allocate indirect costs among the programs, functions
and segments. Program revenues include 1) charges to customers or applicants who purchase, use, or
directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and
contributions that are restricted to meeting the operational or capital requirements of a particular function
or segment. Taxes and other items not properly included among program revenues are reported as general
revenues.
B.
Reporting Entity
In evaluating how to define the reporting entity, for financial reporting purposes, management has
considered all potential component units. The decision to include a potential component unit is made by
applying the criteria set forth in GAAP which defines the reporting entity as the primary government and
those component units for which the primary government is financially accountable. Financial
accountability is defined as appointment of a voting majority of the component unit's board, and either a)
the ability to impose will by the primary government, or b) the possibility that the component unit will
provide a financial benefit to or impose a financial burden on the primary government. Application of this
criterion and determination of type of presentation involves considering whether the activity benefits the
government and/or its citizens, or whether the activity is conducted within the geographic boundaries of
the government and is generally available to its citizens. Based upon the application of these criteria, there
were no potential component units required to be included in this report.
C.
Basis of Presentation – Financial Statements
While separate government-wide and fund financial statements are represented, they are interrelated. The
governmental activities column incorporates data from governmental funds. For the most part, the effect
of interfund activity has been removed from these statements.
D. Basis of Presentation – Fund Financial Statements
Separate financial statements are provided for governmental funds and fiduciary funds, even though the
latter are excluded from the government-wide financial statements. Major individual governmental funds
are reported as separate columns in the fund financial statements.
17
TOWN OF DURHAM, MAINE
Notes to Basic Financial Statements, Continued
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
The Town reports the following major governmental fund:
The General Fund is the Town’s primary operating fund. It accounts for all financial resources of the
general government, except those required to be accounted for in another fund.
Additionally, the Town reports the following fund type:
Fiduciary funds account for assets held by the Town in a trustee capacity or as an agent on behalf
of others. The Town’s fiduciary funds include the following fund type:
Private-purpose trust funds are used to report trust arrangements under which principal and
income benefit individuals, private organizations, or other governments.
E.
Measurement Focus and Basis of Accounting
The government-wide financial statements are reported using the economic resources measurement focus
and the accrual basis of accounting, as are the 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 revenue as soon as all eligibility requirements imposed by the provider have been
met.
Governmental fund financial statements are reported using the current financial resources measurement
focus and the modified accrual basis of accounting. Revenues are recognized as soon as they 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 liabilities of the current period. For this purpose, the
government considers revenues to be available if they are collected within 60 days of the end of the current
fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
However, debt service expenditures, as well as certain compensated absences and claims and judgments, are
recorded only when the payment is due.
Those revenues susceptible to accrual are property taxes, interest, and charges for services. Other receipts
and taxes become measurable and available when cash is received by the Town and are recognized as revenue
at that time. Entitlements and shared revenues are recorded at the time of receipt or earlier if the susceptible
to accrual criteria are met. Expenditure-driven grants are recognized as revenue when the qualifying
expenditures have been incurred and all other grant requirements have been met.
Amounts reported as program revenues on the Statement of Activities 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.
F.
Cash and Investments
The Town considers all highly liquid investments with an initial maturity of three months or less to be cash
equivalents.
18
TOWN OF DURHAM, MAINE
Notes to Basic Financial Statements, Continued
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
G.
Capital Assets
Capital assets, which include property, plant, and equipment, are reported in the governmental activities
column in the government-wide financial statements. Capital assets are defined by the Town as assets with an
initial, individual cost of more than $5,000 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 estimated fair market value at the date of donation.
The costs of normal repairs and maintenance that do not add to the value of the asset or materially extend
assets lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest
incurred during the construction phase of capital assets, if material, is included as part of the capitalized value
of the assets constructed.
Property, plant, and equipment of the primary government are depreciated using the straight-line method over
the assets' estimated useful lives ranging from 5 to 50 years.
H.
Deferred Inflows of Resources
In addition to liabilities, the balance sheet will sometimes report a separate section for deferred inflows of
resources. This separate financial statement element, deferred inflows of resources, represents an acquisition
of net position that applies to a future period(s) and so will not be recognized as an inflow of resources
(revenue) until that time. The government has two types of items, which arise under a modified accrual basis
of accounting that qualify for reporting in this category. They are unavailable revenue from property taxes
and unavailable revenue from Regional School Unit #5 debt service payments, which are reported only in
the governmental funds balance sheet. These amounts are deferred and recognized as an inflow of
resources in the period that the amounts become available.
I.
Compensated Absences
Under the terms of personnel policies, vacation and sick leave are granted in varying amounts according to
length of service. The Town accrues accumulated vacation leave and vested sick leave. Accumulated
vacation and sick time has been recorded in the Statement of Net Position for the governmental activities, if
material to the financial statements. A liability for these amounts is reported in governmental funds only if
they have matured, for example, as a result of employee resignations and retirements.
19
TOWN OF DURHAM, MAINE
Notes to Basic Financial Statements, Continued
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
J.
Long-term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are reported as
liabilities in the statement of net position. Bond premiums and discounts are capitalized and amortized over
the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond
premium or discount.
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as
bond issuance costs, during the current period. The face amount of debt is reported as other financing sources.
Premiums received on debt issuances are reported as other financing sources while discounts on debt
issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt
proceeds received, are reported as debt service expenditures.
K.
Use of Estimates
Preparation of the Town’s financial statements requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent items at the date of
the financial statements and the reported amounts of revenues and expenses/expenditures during the
reporting period. Actual results could differ from those estimates.
L.
Comparative Data/Reclassifications
Comparative data for the prior year have been presented only for certain funds in the fund financial
statements in order to provide an understanding of the changes in the financial position and operations of
these funds. Also, certain amounts presented in the prior year data have been reclassified in order to be
consistent with the current year’s presentation.
M. Fund Balance/Net Position
Governmental Fund fund balance is reported in five classifications that comprise a hierarchy based primarily
on the extent to which the Town is bound to honor constraints on the specific purposes for which those
funds can be spent. The five classifications of fund balance for the Governmental Funds are as follows:





Nonspendable – resources which cannot be spent because they are either a) not in spendable form or;
b) legally or contractually required to be maintained intact.
Restricted – resources with constraints placed on the use of resources which are either a) externally
imposed by creditors (such as through debt covenants), grantors, contributors or laws or regulations
of other governments or; b) imposed by law through constitutional provisions or enabling legislation.
Committed – resources which are subject to limitations the government imposes on itself at its highest
level of decision making authority, and that remain binding unless removed in the same manner.
Assigned – resources that are constrained by the government’s intent to be used for specific purposes,
but are neither restricted nor committed.
Unassigned – resources which have not been assigned to other funds and that has not been restricted,
committed, or assigned to specific purposes within the General Fund. The General Fund should be the
only fund that reports a positive unassigned fund balance amount.
20
TOWN OF DURHAM, MAINE
Notes to Basic Financial Statements, Continued
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
The Voters have the responsibility for committing fund balance amounts and likewise would be required to
modify or rescind those commitments. For assigned fund balance amounts, the Board of Selectmen has
been authorized by Charter/Policy to assign unspent budgeted amounts to specific purposes in the General
Fund at year end based on Department requests. The Town does not have a formal fund balance policy.
When both restricted and unrestricted resources are available for use, it is the Town’s policy to use restricted
resources first, then unrestricted resources as they are needed. When committed, assigned and unassigned
resources are available for use, it is the Town’s policy to use committed or assigned resources first, and then
unassigned resources as they are needed.
STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
The Town utilizes a formal budgetary accounting system to control operations accounted for in the General Fund.
This budget is established through the passage of a Town warrant at the annual Town meeting. It is prepared on
a basis consistent with generally accepted accounting principles (GAAP) except for certain appropriations, which
are budgeted on a net basis. Under the net budget basis, certain revenues are not estimated but are credited to
the particular appropriation account. The level of control (level at which expenditures may not exceed
appropriations) is the warrant article. Generally, all unexpended budgetary accounts lapse at the close of the
fiscal year with the exception of some non-lapsing accounts and ongoing projects which are carried forward to
the next fiscal year.
The original budget, as originally passed by the Town voters by article, has been amended to reflect the receipt
and disbursement of grant funds, which were subsequently approved by the Board of Selectmen.
DEPOSITS
Custodial Credit Risk-Town Deposits: Custodial credit risk is the risk that in the event of a bank failure, the Town’s
deposits may not be returned to it. The Town does not have a deposit policy for custodial credit risk. As of
December 31, 2014, the Town reported deposits of $2,285,874 with a bank balance of $2,353,811. Of the Town’s
bank balances of $2,353,811, none was exposed to custodial credit risk as it was covered by FDIC or additional
insurance.
Deposits have been reported as follows:
Reported in governmental funds
Reported in fiduciary funds
$ 2,193,284
92,590
Total deposits
$ 2,285,874
21
TOWN OF DURHAM, MAINE
Notes to Basic Financial Statements, Continued
PROPERTY TAX
Property taxes for the current year were committed on June 17, 2014 on the assessed value listed as of the prior
April 1 for all real and personal property located in the Town. Assessed values are periodically established by the
Town's Assessor at 100% of assumed market value. The Town is permitted by the laws of the State of Maine to
levy taxes up to 105% of its net budgeted expenditures for the related fiscal period. The amount raised in excess
of 100% is referred to as overlay, and amounted to $153,662 for the year ended December 31, 2014.
Tax liens are placed on real property within twelve months following the tax commitment date if taxes are
delinquent. The Town has the authority to foreclose on property eighteen months after the filing of the lien if the
tax liens and associated costs remain unpaid. Property taxes levied during the year were recorded as receivables
at the time the levy was made. The receivables collected during the year and in the first sixty days following the
end of the fiscal year have been recorded as revenues. The remaining receivables have been recorded as
deferred revenues.
The following summarizes the levy:
Assessed value
Tax rate (per $1,000)
Commitment
Supplemental taxes assessed
Less:
Collections and abatements
Current year taxes receivable at end of year
Due date
Interest rate on delinquent taxes
Collection rate
22
2014
$ 333,320,400
16.65
5,549,785
5,549,785
2013
330,113,800
14.95
4,935,201
4,636
4,939,837
5,264,640
4,698,244
$ 285,145
241,593
August 4, 2014
August 5, 2013
7.00%
94.86%
7.00%
95.20%
TOWN OF DURHAM, MAINE
Notes to Basic Financial Statements, Continued
CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2014 was as follows:
Balance
December 31,
2013
Governmental activities:
Capital assets, not being depreciated:
Land
Total capital assets not being depreciated
Capital assets, being depreciated:
Land improvements
Buildings and building improvements
Infrastructure
Vehicles and equipment
Total capital assets being depreciated
Less accumulated depreciation for:
Land improvements
Buildings and building improvements
Infrastructure
Vehicles and equipment
Total accumulated depreciation
Total capital assets being depreciated, net
Governmental activities capital assets, net
Balance
December 31,
Increases Decreases
2014
$ 136,700
136,700
109,632
109,632
-
246,332
246,332
11,771
868,178
886,601
1,007,136
2,773,686
805,245
1,212,251
2,017,496
104,192
104,192
11,771
1,673,423
886,601
2,115,195
4,686,990
588
295,755
153,118
579,624
1,029,085
294
16,408
22,165
98,376
137,243
104,192
104,192
882
312,163
175,283
573,808
1,062,136
1,774,601
1,880,253
-
3,624,854
$ 1,881,301
1,989,885
-
3,871,186
Depreciation expense was charged to functions/programs of the primary government as follows:
General government
Public safety
Public works
Highways and bridges, including depreciation of infrastructure assets
Total depreciation expense – governmental activities
$ 19,462
47,495
44,049
26,237
$ 137,243
CHANGES IN LONG-TERM LIABILITIES
Long-term liability activity for the year ended December 31, 2014 was as follows:
Governmental activities:
Bonds payable
Governmental activity
long-term liabilities
Beginning
balance
Additions
Reductions
Ending
balance
Due within
one year
$ 2,051,521
2,308,236
224,212
4,135,545
368,279
$ 2,051,521
2,308,236
224,212
4,135,545
368,279
23
TOWN OF DURHAM, MAINE
Notes to Basic Financial Statements, Continued
LONG-TERM DEBT
Bonds and notes payable at December 31, 2014 are comprised of the following:
Amount
originally
issued
General obligation bonds
2014 public works property
2014 public works equipment
2014 Quint bond
2012 refinancing bond
2003 school projects
2009 school projects
$ 975,000
1,150,000
183,236
182,250
600,000
2,176,696
Interest
rate
4.55%
3.96%
2.23%
3.75%
Varies
Varies
Final
maturity
date
2029
2024
2016
2016
2018
2029
Total
Balance
975,000
1,150,000
143,236
74,784
160,000
1,632,525
$ 4,135,545
The annual requirements to amortize these loans are as follows:
2015
2016
2017
2018
2019
2020-2024
2025-2029
Principal
$ 368,279
365,429
334,107
341,235
288,394
1,494,490
943,611
Interest
156,246
148,217
136,276
125,672
114,120
394,142
135,708
Total
524,525
513,646
470,383
466,907
402,514
1,888,362
1,079,319
Totals
$ 4,135,545
1,210,381
5,345,926
Long-term liabilities are liquidated by the General Fund.
Interest expense totaling $4,131 has been included in public safety expenses in the Statement of Activities.
STATUTORY DEBT LIMIT
In accordance with Maine law, no municipality shall incur debt for specified purposes in excess of certain
percentages of state valuation of such municipality. At December 31, 2014, the Town was in compliance with
these limitations.
24
TOWN OF DURHAM, MAINE
Notes to Basic Financial Statements, Continued
SHORT-TERM DEBT
The Town issued a bond anticipation note to cover improvement and equipment costs before the related bonds
were issued. Although the total value of the bond anticipation note authorized was $700,000, the Town only
drew down and repaid $654,416 in principal. Bond anticipation note activity for the year ended June 30, 2014,
was as follows:
Bond anticipation notes
$
Beginning
balance
Additions
Reductions
-
654,416
654,416
Ending
balance
Interest
paid
-
FUND BALANCES
At December 31, 2014, fund balances in the General Fund were assigned to future periods as follows:
Resources assigned for future budgeted expenditures:
Excise taxes
State Municipal Revenue Sharing
URIP
Building permit fees
Electrical permit fees
Plumbing Permits
Vehicle registration agent fees
Delinquent tax interest
Tax exemption reimbursements
Town clerk fees
Miscellaneous revenues
Capital improvement reserve account
Bridge account
Animal control
Solid waste
Planning
Perambulation
Title searches
Town office reserve
Grant match
Franchise fees
State park fees
Recreation
Fire/rescue capital
Old Home Days
Emergency funds
Eureka Rentals
Eureka Capital Fundraising
Eureka Center Telecommunications
Total General Fund assigned fund balance
25
$ 731,950
76,779
53,364
2,618
1,750
3,169
14,223
32,327
16,002
6,350
1,848
35,192
98,248
501
14,308
750
5,300
9,900
37,809
17,359
65,336
2,907
22,718
123,012
509
6,953
1,915
7,784
1,000
$ 1,391,881
904
TOWN OF DURHAM, MAINE
Notes to Basic Financial Statements, Continued
FUND BALANCES, CONTINUED
In addition, the General Fund reported certain balances that were restricted by outside, third parties for their use
as follows:
Heating assistance donations
Jackson – Tupper Memorial Fund
$ 4,092
123
Total General Fund restricted fund balance
$ 4,215
NET POSITION
Net position represents the difference between assets and liabilities. The net investment in capital assets
consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of bonds and
adding back any school-related debt for which the Town no longer has the assets. The Town’s net investment in
capital assets was calculated as follows at December 31, 2014
Capital assets
Accumulated depreciation
Bonds payable
Add back unspent bond proceeds
Add back school related debt – assets transferred to RSU #5
Total invested in capital assets net of related debt
$ 4,933,322
(1,062,136)
(4,135,545)
55,786
1,792,525
$ 1,583,952
The school related debt has been added back in the calculation because the Town issued debt related to the new
elementary school construction for the local share of debt. As required by the Reorganization Plan for the new
Regional School Unit (RSU), the Town retains the obligation for this debt. However, the related assets were
transferred to the RSU in accordance with the agreement.
RISK MANAGEMENT
The Town is exposed to various risks of loss related to torts, theft of, damage to and destruction of assets, errors
and omissions, and natural disasters, for which the Town either carries commercial insurance, participates in a
public entity pool, or is effectively self-insured. Currently, the Town participates in several public entity and selfinsured pools sponsored by the Maine Municipal Association. Based on the coverage provided by the pools, as
well as coverage provided by commercial insurance purchased, the Town is not aware of any material actual or
potential claim liabilities which should be recorded at December 31, 2014.
26
Exhibit A-1
TOWN OF DURHAM, MAINE
General Fund
Comparative Balance Sheets
December 31, 2014 and 2013
2014
ASSETS
Cash
Receivables:
Accounts
Taxes receivable
Tax liens
Amount held by bond trustees
RSU #5 debt service payments
$
Total assets
$
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable
Accrued wages
Taxes paid in advance
Interfund loan payable
Total liabilities
Deferred Inflows of Resources:
Unavailable revenue - property taxes
Unavailable revenue - RSU #5 debt service payments
Total deferred inflows of resources
Fund Balances:
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of resources, and fund balances
27
$
2013
2,193,284
1,939,091
312,507
97,447
55,786
1,792,525
355
269,933
94,436
1,941,360
4,451,549
4,245,175
1,351
10,995
3,230
15,576
8,216
5,480
1,202
21,323
36,221
364,000
1,792,525
2,156,525
324,000
1,941,360
2,265,360
4,215
1,391,881
883,352
2,279,448
4,237
1,372,951
566,406
1,943,594
4,451,549
4,245,175
Exhibit A-2
TOWN OF DURHAM, MAINE
General Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Budget and Actual - Budgetary Basis
For the year ended December 31, 2014
(with comparative totals for year ended December 31, 2013)
Original
budget
Revenues:
Taxes:
Property taxes
Supplemental taxes
Change in unavailable taxes
Excise taxes
Total taxes
Intergovernmental revenue:
State Revenue Sharing
Homestead exemption
General assistance reimbursement
Urban Rural Initiative Program
Grant revenues
BETE
Tree growth/Veteran's reimbursement
Total intergovernmental revenue
Interest:
Interest on property taxes
Interest income
Total interest
Other revenues:
Agent fees
Solid waste user fees
Inspection fees
Town Clerk fees
Snowmobile/boat registration
Conditional use permit fee
Other revenue
Donations
Fire Department hydrants and insurance
Cable TV franchise fees
Cemetery funds
State park fees
Total other revenues
Total revenues
$
Total
Adjustments appropriation
5,549,785
695,978
6,245,763
-
150,127
79,587
87,852
326
317,892
4,614
4,614
-
-
5,549,785
695,978
6,245,763
150,127
79,587
87,852
4,614
326
322,506
-
Actual
Variance
positive
(negative)
2013
Actual
5,550,077
(40,000)
736,766
6,246,843
292
(40,000)
40,788
1,080
4,935,201
4,636
(24,000)
700,896
5,616,733
133,644
77,218
555
53,364
4,614
332
16,001
285,728
(16,483)
(2,369)
555
(34,488)
6
16,001
(36,778)
186,125
64,067
87,852
39,431
337
7,959
385,771
32,327
2,571
34,898
32,327
2,571
34,898
29,876
253
30,129
31,550
2,000
33,550
4,000
4,000
4,000
31,550
2,000
37,550
14,223
14,308
7,536
6,349
4,018
750
4,484
4,000
52,241
35,222
2,000
2,907
148,038
14,223
14,308
7,536
6,349
4,018
750
4,484
52,241
3,672
2,907
110,488
14,206
13,043
10,501
6,194
1,595
450
6,804
1,815
43,128
33,346
2,867
133,949
6,597,205
8,614
6,605,819
6,715,507
109,688
6,166,582
28
Exhibit A-2, Cont.
TOWN OF DURHAM, MAINE
General Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Budget and Actual - Budgetary Basis, Continued
Original
budget
Expenditures:
Current:
General government:
4
Administration expenses
6
Animal control
7
Assessing
18
General assistance
20
Planning board/appeals
Total general government
12
13
15
14
Public safety:
Fire and rescue
Fire/rescue capital
Fire department quint loan
Fire station loan
Total public safety
23
21
22
Highways and bridges:
Winter roads
Roads
Capital road projects
Total highways and bridges
24
Solid waste disposal
$
Total
Adjustments appropriation
Actual
Variance
positive
(negative)
2013
Actual
338,667
13,819
20,150
5,000
6,337
383,973
-
338,667
13,819
20,150
5,000
6,337
383,973
316,207
13,508
19,333
1,140
7,635
357,823
22,460
311
817
3,860
(1,298)
26,150
317,130
13,331
20,130
671
4,987
356,249
263,225
35,000
40,000
39,510
377,735
-
263,225
35,000
40,000
39,510
377,735
263,207
40,000
39,508
342,715
18
35,000
2
35,020
251,910
39,508
291,418
401,429
776,095
1,177,524
-
401,429
776,095
1,177,524
401,429
679,628
1,081,057
96,467
96,467
677,357
348,558
224,782
1,250,697
195,892
-
195,892
193,375
2,517
197,166
29
Exhibit A-2, Cont.
TOWN OF DURHAM, MAINE
General Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Budget and Actual - Budgetary Basis, Continued
Original
budget
Expenditures, continued:
Current, continued:
Education
26
8
9
10
11/12
17
25
$
Adjustments
Total
appropriation
Actual
Variance
positive
(negative)
2013
Actual
4,056,699
-
4,056,699
4,056,699
-
3,668,266
County tax
369,750
-
369,750
369,750
-
364,386
Unclassified:
Cemeteries
Conservation
Community service agencies
Eureka Center
Parks and recreation
Telecommunications
Heating assistance
Overlay/abatements
Grant expenditures
Total unclassified
7,850
2,150
3,000
7,990
9,500
31,550
153,661
215,701
4,000
4,614
8,614
7,850
2,150
3,000
7,990
9,500
31,550
4,000
153,661
4,614
224,315
7,500
2,100
3,000
3,726
8,272
22,103
4,020
8,585
3,641
62,947
2,308,236
2,308,236
2,316,850
(180,069)
100,559
79,510
180,069
Capital improvements
-
Total expenditures
6,777,274
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources:
Bond proceeds
Budgeted use of carryforward balances
Utilization of prior year surplus
Total other financing sources
Net change in fund balances
350
50
4,264
1,228
9,447
(20)
145,076
973
161,368
5,928
2,000
3,000
5,096
10,865
17,885
18,025
46,674
109,473
2,223,523
84,713
28,927
9,094,124
8,687,889
406,235
6,266,582
(2,308,236)
(2,488,305)
(1,972,382)
515,923
2,308,236
2,308,236
2,308,236
100,559
79,510
2,488,305
2,308,236
2,308,236
(100,559)
(79,510)
(180,069)
-
-
Fund balance, beginning of year
Fund balance, end of year
$
30
-
335,854
335,854
(100,000)
(100,000)
1,943,594
2,043,594
2,279,448
1,943,594
7,564
$
Total net position
7,564
7,564
7,564
7,564
$
$
NET POSITION
Held in trust
Total net position
ASSETS
Cash
Interfund loan receivable
Total assets
Cemetery
Fund
31
20,325
20,325
20,325
20,325
20,325
Scholarship
Fund
56,821
56,821
56,821
56,821
56,821
Restoration
Fund
TOWN OF DURHAM, MAINE
Private-purpose Trust Funds
Combining Statement of Net Position
December 31, 2014
(with comparative totals for December 31, 2013)
7,880
7,880
7,880
7,880
7,880
River
Park
Project
Totals
92,590
92,590
92,590
92,590
92,590
2014
95,543
95,543
95,543
74,220
21,323
95,543
2013
Exhibit B-1
3
3
32
7,564
Net position, end of year
(1,997)
2,000
2,000
-
9,561
$
$
Net position, beginning of year
Change in net position
Deductions:
Transfers to General Fund
Trust expenses
Total deductions
Additions:
Contributions/grants/transfers
Interest
Total additions
Cemetery
Fund
2
2
20,325
21,323
(998)
1,000
1,000
-
Scholarship
Fund
56,821
56,785
36
-
36
36
Restoration
Fund
TOWN OF DURHAM, MAINE
Private-purpose Trust Funds
Combining Statement of Changes in Fiduciary Net Position
For the year ended December 31, 2014
(with comparative totals for December 31, 2013)
6
6
6
7,880
7,874
-
-
River
Park
Project
47
47
Totals
92,590
95,543
(2,953)
2,000
1,000
3,000
2014
95,543
97,241
(1,698)
2,000
20
2,020
250
72
322
2013
Exhibit B-2
Holiday Closure Schedule
The Town Hall observes the following State Holiday schedule, and the office
will be closed on the following days in 2015. These closures will be announced
in the Tri Town Newspaper, on the Durham website, as well as the Durham
channel three, prior to closures.
HOLIDAY
DAY, DATE OBSERVED
New Year’s Day
Thursday, January 1, 2015
Martin Luther King, Jr. Day
Monday, January 19, 2015
President's Day
Monday, February 16, 2015
Patriots Day
Monday, April 20, 2015
Memorial Day
Monday, May 25, 2015
Independence Day
Friday, July 3, 2015
Labor Day
Monday, September 7, 2015
Columbus Day
Monday, October 12, 2015
Veterans Day
Wednesday, November 11, 2015
Thanksgiving
Thursday, November 26, & Friday 27, 2015
Christmas
Thursday, December 24 & Friday, 25, 2015
43
SEE YOU AT
TOWN MEETING
APRIL 4TH, 2015
44