The following section on Scarborough is focused on the Town's growth over the years and it has been done with an eye towards the interrelationship of three kinds of land use - Residential, Commercial / Industrial, and Open Space. With this focus, this section provides a perspective on Scarborough's past growth as it looks at the implications of that growth on the Town and its operation. For example, how has Residential growth and a decline in Open Space affected Scarborough? What are the fiscal implications of this trend? Thinking about a town's evolution in context of land-uses allows one to see their connection with one another.
To understand a town, one can study: 1) how it functions, and 2) how it has evolved / grown. This section looks at various aspects of Scarborough such as its police department, schools, and public works issues and presents a perspective of the Town's evolution. It does so with an eye towards the Town's growth. For example, what effect does Scarborough's growth in Residential and Commercial / Industrial land-uses have upon its Public Works Department? By looking at the status of these functional areas, one begins to see that they are a direct reflection of Scarborough's rate, type, and pattern of growth.
Over the past thirty years, Scarborough has grown rapidly and has become increasingly suburban in nature. This growth has been characterized by spread out residential development which has placed significant pressure on the Town to maintain and expand its core functional responsibilities.
Scarborough's settlement dates back to the early seventeenth century. The next two centuries witnessed the formation of school districts, churches, and the establishment of Scarborough as a way-station / stopover for Boston - Portland (and northbound) travelers. Up until the mid-twentieth century fishing, farming, and lumbering were among the Town's thriving resources. The advent of motorized transportation began to change the face of Scarborough, as it did in towns across New England and the rest of the country. Trains and electric trolley service enticed many to come the area for recreational and / or seasonal pursuits and the construction of Route 1 in the early 1900's enabled the automobile.
The construction of the Maine Turnpike after World War II was another important factor in Scarborough's history and the following thirty year period saw the Town grow into its present-day suburban character. The seventies through the early nineties have especially reflected Scarborough's development as evidenced by the construction of a new sewage treatment plant, Public Safety and Municipal Buildings, a Public Library, fire stations, and schools. The Turnpike splits Scarborough with the overwhelming majority of the seasonal and year round population, tourism, and commercial activity being located to the east. The area west of the Turnpike has remained more rural in nature.
With a 1990 population of 12,518, Scarborough is projected to have 14,400 residents by 2003. [2] In this same time span, the number of households is expected to increase by an average of eighty to ninety per year to 2003, bringing the total from 4,742 in 1990 to 5,800 in 2,003. [3] The table [4] below describes Scarborough's recent growth.
Year Town Population % Change Household Population % Change ---------------------------------------------------------------- 1950 4,600 61.9 1960 6,418 39.5 1970 7,845 22.2 2,358 1980 11,347 44.6 3,905 65.6 1990 12,518 10.3 4,742 21.4
An interesting demographic sub-component is that the growth in the number of households has overtaken the population growth rate. With fewer people per household in 1990 than in 1970 (2.62 vs. 3.27), this visible household growth has led to the common perception of a very rapidly growing population [5]. Households, however, regardless of size, require a minimum level of service from a town as they have such needs as police and fire protection, schooling and busing for children, and sewage treatment. Scarborough's high household growth rate, although with less people per house, therefore places an even greater strain on the provision of Town services.
During the 1970's and 1980's, Scarborough went through a high net in-migration period with new people moving to suburban areas. In the seventies, in-migration accounted for 80% of the Town's growth (or 2,800) while in the eighties that figure dropped to 28% (or 300). [6]
Scarborough's age breakdown is fairly similar to the state averages: [7]
Scarborough
Age Maine 1990 1980 1990
-----------------------------------------
under 5 7% 7.2% 7.0%
5 - 17 18.2% 22.6% 16.8%
18 - 44 42.4% 42.6% 43.8%
45 - 64 19% 19.5% 21.8%
65+ 13.3% 8.3% 10.5%
Scarborough is a commuter town. Approximately 74% of residents commuted to work in other areas in 1990 with 26% filling Scarborough jobs. [8] The population is predominantly white collar with a median household income of $40,718 which is higher than both the state average ($27,854) and the Portland Metropolitan area ($32,776). [9]
Scarborough has a significant seasonal population with three coastal communities - Pine Point, Higgins Beach, and Prouts Neck. In the eighties, seasonal households grew 143% from 177 to 431. [10] These areas are very densely populated. Most homes are not winterized and are only occupied from May - October. On average, these more seasonal communities require less in total services from the Town as they need less police and fire protection and have far fewer children in the school system.
Scarborough's has a total land area of 32,189 acres, of which about 30,528 acres (47.7 square miles) are non-water / tidal land. [11] Approximately 57% of the Town lies east of the Turnpike and most of Scarborough is flat. [12] The Atlantic Ocean borders the entire eastern side and most rivers and brooks drain into it through the Scarborough Marsh. The marsh, approximately 3,000 acres, is the state's largest salt marsh and is located to the east, near the coast.
Lobstering and clamming are significant Town maritime industries. Lobstering, primarily based out of Pine Point, faces an obstacle in shifting sands which have made navigation to and from the harbor impossible at times. The Army Corps of Engineers has performed initial studies and estimates of dredging. Clamming has received attention from the Town since the 1940's and in 1972 the Town closed most areas due to pollution. [13] Since then, the Town has created the Shellfish Conservation Committee, Coastal Pollution Committee, the position of Shellfish Warden, and has drafted various Shellfish Ordinances to oversee this industry and resource. These efforts have led to some flats being reopened but a majority of them are still closed or are only open for depuration harvesting, which means the shellfish must be purified before consumption. The major problems are pollution from septic systems, lack of sewage treatment, and run-off.
Western Scarborough (west of the Turnpike) primarily relies on aquifers for its groundwater whereas the east is primarily served by utilities. Again, much of the east has been hooked up to newly constructed public sewers over the past fifteen years while the west relies primarily on individual septic systems. Due to groundwater contamination fears, Scarborough has strengthened its plumbing codes and made them stricter than the state norm.
Scarborough's transition from a rural, village-oriented town to a suburban community began in the 1960's and intensified through the seventies and eighties. If not for the expanse of the marsh, a good deal more of eastern Scarborough would have undoubtedly been developed. The 1964 Comprehensive Plan noted this evolving trend:
"The land use pattern reflects a change in recent years from a rural community to a suburb of Portland. Residential development has been taking place at a relatively rapid rate but in a thinly scattered pattern. There is no concentration of development anywhere in the town that could be defined as urban." [14]
In addition to being a Portland suburb, Scarborough's land use patterns have been largely shaped by the influences of the Turnpike and the growing Maine Mall area in neighboring South Portland. Portions of north-central Scarborough have become commercial and industrial extensions of the Maine Mall area with strip style shopping centers, low density industrial parks, and other commercial establishments. This area, along with Route 1, provides the majority of the Town's commercial and industrial base.
Scarborough's 1994 Comprehensive Plan noted this low-density commercial expansion and suburbanization and brought up the issue whether the town will be able to maintain its remaining rural character over the next ten to twenty years. Scarborough's development has been consistent with its zoning ordinances. However, the results of that development have not been consistent with various ordinance goals of conserving the rural quality of parts of Town. [15] Put more clearly, ordinance goals are a reflection of a town's desired growth policy. Achievement of those goals requires zoning which gives the town the means to encourage and enforce policy direction. Local zoning laws give a town leverage in its pursuit of its goals as they become backed by local statutes (i.e.: what is and what is not permissible). Zoning is an important core town function and it dictates (much moreso than ordinance goals) how a town can, and will, grow.
There are four basic Town zoning ordinances - Residential, Rural (residential and farming), Business, and Resource Protection. These can be further split up into more detail (to equal twelve) as, for example, residential zoning encompasses five different sub-categories. Most Residential zoning exists east of the Turnpike as does the majority of Scarborough's Business and Resource Protection. Rural zoning, which is predominant west of the Turnpike, has its stated goal as being, "To conserve the integrity and natural qualities of rural open space for the betterment and future of the community." [16] This area, however, is also growing and development is changing its character. The 1994 Comprehensive Plan wrote of this zoning,
"Large tracts of rural land remain in the district, but over the past 20 years it has developed as rapidly or more so than many other parts of Town. Where RF (Rural and Farming) has been preserved as rural breaks between subdivisions or older settlements, it is due to the overlay of resource protection zoning rather than the rural zoning." [17]
A list of Scarborough's 1995 Zoning Ordinances by District, purpose, minimum lot size, and the maximum permissible residential density has been included in Appendix A. As mentioned previously, Scarborough's growth reflects its zoning and an understanding of these laws provides insight to how and why the Town has grown over the years. Included here is a Town zoning map.
Of the five categories of business zoning, most of Scarborough's business (Commercial / Industrial) is located along Route 1 (including Pleasant Hill Road) and in north-central Town.
The north-central area's business development has been made possible, in large part, by recent sewage treatment capacity expansions and by a new Turnpike exit. This area has been heavily developed over recent years and has become an extension of South Portland's Maine Mall shopping area. Described in the 1994 Comprehensive Plan as an "edge city", the area includes many of the activities that formerly existed in primarily urban areas such as: regional retail shopping, headquarter office buildings, hotels, restaurants, movie theaters, etc.. [18] This spread out area is automobile-dependent and is not pedestrian-friendly. Individual retail, office, and lodging uses are planned and constructed independently of one another and with little or no connection to neighboring uses. [19].
The Town has attempted to make Route 1 more pedestrian and bicycle friendly but the area is still strip style in nature and automobile dependent. The Long Range Planning Committee has recommended new zoning to de-emphasize high volume strip-uses and emphasize more mixed use and community oriented areas. [20] Efforts have also been made to improve the areas's appearance and traffic flow.
A present issue revolves around a new connector road from Exit 6 of the Turnpike to Route 1 which has been recently re-zoned as Business from Residential and Rural Farming. The Town wants to avoid large strip-style, mall development and concentrate it where it already exists. This new zoning proposal calls for smaller commercial establishments such as banks, offices, and restaurants. A recent article wrote of this zoning issue,
"The conflict is beginning to gel now because the land, which Roy called a gateway to town, is newly accessible. The land won't be vacant for long, and the town is trying to prevent scattershot development. Several town councilors say malls don't belong there... Under the proposed Haigis Parkway zoning, the land would be rezoned to prohibit 'big box' development." [21]
This zoning proposal is currently being challenged by a business owner who wants to begin mall-type development in the area. This particular zoning issue is an important one because it underscores the influence of the Maine Mall and Turnpike. It also brings to the spotlight Scarborough's past pattern of commercial growth and how the Town would like to develop future commercial areas.
From 1980 - 1991, between 1,150 and 1,200 new (Residential) dwellings were built.(see accompanying map for dwellings by area) [22] . The table [23] below shows growth in terms of number of dwellings built between 1980-1991.
Area (and Area #) Number of New Dwellings -------------------------------------------------------------- Higgins Beach (1) 41 Prouts Neck (2) 7 Dunstan (3) 91 Pine Point (4) 39 Blue Point (5) 68 North Scarborough (6A) 75 - 80 North Scarborough (6B) 150 - 155 Pleasant Hill (7) 158 Black Point Road (8) 177 Oak Hill - Route 1 (9) 113 Eight Corners (10) 23 Payne Road / Scottow Hill Road (11) 29 Spurwink Road Area (12) 50
The three fastest growing residential areas are Pleasant Hill and Black Point Roads and the rural area west of the Turnpike. The latter area had 231 dwelling in 1962 and by 1991 had approximately 800. [24] Of the larger undeveloped tracts of land, there were (according to the 1994 Comprehensive Plan): 144 parcels of 25+ acres, 81 parcels of 40+ acres, and 57 parcels of 50+ acres. [25] The Plan went on to state,
"Large lot subdivisions have fractured several large parcels during the last 10 years, and extensive lot-by-lot development has converted stretches of rural roadway to suburban environments. Nevertheless, substantial acres of working rural lands, open spaces, and wildlife habitat remain intact." [26]
The other two high growth areas doubled their size in the seventies and experienced high growth throughout the eighties and nineties. Much of the latter growth was enabled by the Town's new public sewage treatment capacity. Black Point Road has been almost fully developed as it has approached as close as it can to the marsh's Resource Protection zone. [27]
The third major land-use, Open Space, comprises approximately 19.9% (6,390 acres) of Scarborough's total area (32,189 acres). For a complete Open Space inventory, please see Appendix B. This percentage, however, may be somewhat misleading when one considers this breakdown further. Federal and state lands comprise over half of the total at 3,508 acres with the marsh being the largest area. Local Open Space - areas that the Town owns and manages for its residents - totals only 93.82 acres.
Scarborough's Open Space deficiency is most evident in the residential pressure on its recreational facilities. The Town has been trying to expand its local park system and has been working with developers to set aside lands in subdivisions and to also help financially. Scarborough would like to set up a system of regional parks with Oak Hill as the central location. Bruce Gullifer, Director of Community Services, remarked in the 1994 Comprehensive Plan that the Town is, [28]
"... trying to get away from the 1 acre tot lots in local subdivisions. Scarborough is so spread out, it only makes sense to have a Park in each of the four regions (i.e. - North, South, East and West) using the Oak Hill complex for the center of activity. This would allow for better control on maintenance and upkeep of the facilities. In doing so, it will provide more open space. Upon completion of the facilities, local individuals and neighborhood groups will be able to utilize them to their fullest extent."
As this regional park strategy unfolds, Town funding becomes the biggest issue. Working with developers and others to set aside land is an easier task than is the appropriation of Town funds to pay for the development and maintenance of these sites. The recent Pleasant Hill Road site is an example. Significant land has been donated and plans have been drawn but the process will take several years as the Town decides how to fund the project.
Listed below are Scarborough's Open Space areas (See Appendix B for more details):
Ownership Area Acreage % of % of
Scarborough Open Space
----------------------------------------------------------------------------
Federal Rachel Carson 393 1.2% 6.2%
State Marsh, State Park, Old East. 3,115 9.7% 49%
Local River Sanctuary, Rec 93.82 0.29% 1.5%
Areas, Local Parks
Non-Profit SLCT, PN Sanctuary, Islands 75.5 0.12% 1.2%
Use Assessment Tree Growth, Farmland 2,714.49 8.4% 42.5%
Open Space, Wetlands
Scarborough's Open Space areas under Use-Assessment Programs and Non-Profit ownership pay property taxes to the Town. Their assessed value of approximately $530,000 translates into tax revenues of about $8,945. Federal, state, and local lands do not pay taxes, although Scarborough receives $1,685 in Federal money for the Rachel Carson National Wildlife Refuge and State Tree Growth reimbursement funds of $5,095. Scarborough receives other conservation / environment-related funding from the state and federal government in the form of aid formulas but $15,725 equals the direct fiscal contribution of Open Space areas.
Scarborough's land-use patterns over the past thirty years have the Town headed towards suburbanization and if not for the Marsh and coast, this suburbanization would have been more prevalent. Scarborough has seen its Residential growth expand in a spread out fashion. Three areas in particular have grown the most rapidly - west of the Turnpike, and Black Point and Pleasant Hill Roads. Commercial / Industrial growth has been primarily in the north with the spread of the Maine Mall area. Open Space has declined as these two land-uses have grown. Most Open Space has been replaced by Residential land-use. The Turnpike connector area is an exception and it will be interseting to watch how Scarborough chooses to grow the area. Will the Town grow it like the edge city, Maine Mall area and spread out its Commercial / Industrial base or will it do otherwise? Scarborough's 1994 Comprehensive Plan noted that the Town's zoning ordinances have sanctioned its type and pattern of development. [29]
In 1991, approximately 69% of dwelling and the year-round population were served by two water utilities - Portland Water District and Biddeford and Saco Water Company. [30] Portland Water District has significant expansion plans (regional distribution lines, facilities, etc.) for Scarborough and has anticipated, for the year 2010, a 55% increase from 1985 water demand levels.
The Scarborough Sanitary District has been in charge of the Town's public sewage system since 1969 and was ordered, by consent decree in 1972, to sewer significant parts of Town. [31] Geographically, the sewer service area covers about half the land east of the Turnpike and accounts for about 67% of year-round and seasonal dwellings. [32] The treatment plant has the capacity of 1.8 million gallons per day and was originally designed to accommodate a population of 14,500 by the year 2000. [33] Since 1984, the first year of operation, average daily flows have increased by an annual average of about 70,700 gallons. [34] This increase necessitated a capacity expansion to handle 4.42 mgd by the year 2010. [35]
The Town has targeted six areas not presently hooked up that may require future public sewage service due to potential pollution problems. [36] There are six other areas that may also require service in the future. [37] All but one are east of the Turnpike. These areas will be more expensive to service than the ones already hooked up. [38]
Scarborough's growth is straining its water and sewage capabilities. Portland Water District's expansion plans and the Town's identification of other areas requiring sewer hook-up are both indicators of the pressures of Residential growth.
Scarborough is a town of mostly single family homes. In 1980, Scarborough had 4,056 year round homes and 177 seasonal homes. [39] This figure grew to 5,391 and 431 in 1990. [40] The 1990 Census also indicated that 77% of the housing units were owned with the remainder being rented. [41] The average price of an 1990 home was $181,000. [42]
As stated earlier, Scarborough households have grown faster than its population. This factor, combined with less people per household, also places additional economic burden on the Town to maintain and expand its services.
Scarborough has approximately 133 miles of roads, of which the Town is responsible for 107 miles in the summer and all 133 for maintenance in the winter. [43] Based on a 1988 PACTS (Portland Area Comprehensive Transportation Study), seven of the eight roadway segments of Route One were expected to be deficient by the year 2000 due to development and traffic growth. [44] Other road areas have been under similar strains and since 1990, the Town has made use of Road Impact Fees from development sites to help offset annual costs. Scarborough has little pedestrian and bicycle traffic and has no local public transportation. The 1994 Comprehensive Plan noted that the Town's dispersed land use pattern made it difficult, if not impossible, to consider alternative modes of transportation. [45] Scarborough's large land area and dispersed growth have strained the Town's capability to handle the amount of its annual road repair and related projects.
Scarborough built a new Police Department in 1989 when it merged with the Oak Hill Fire Station to form a coordinated Public Safety Facility. In 1990 there were 1.8 officers per 1000 residents compared to a national average of 2.1, a state average of 1.57, and a county average of 1.8. [46] Demands on the Police Department are attributable to the Town's high household growth rate and its dispersed nature. Of the six Fire Stations, five are located east of the Turnpike with the north Scarborough station being run cooperatively with the Town of Gorham. [47] Growth in north Scarborough and coastal areas is placing significant pressure on existing coverage. Scarborough's Rescue Department has evolved from a volunteer based crew in the mid-1980's to a current full-time staff. The Town's spread-out development has necessitated the expansion of all three departments.
The Public Works Department considers its present facility on Black Point Road to be inefficient, outdated, and inadequate to meet the needs of the community and is moving its location. [48] The distance necessary to travel to north Scarborough has also strained the limits of the Department. Servicing Residential growth west of the Turnpike is a particularly time consuming area as it requires the furthest amount of travel to get there.
Scarborough currently operates seven schools and is currently building a new middle school. Enrollment projections done in 1994 indicate that: grades K - 5 will level off by 1998, that middle school enrollments will grow significantly through 2001, and that the high school will experience pressure from entering post-middle school students. [49] Based on these projections, pre-high school needs should be sufficient through 1999 with the high school's needs being met for the next six to eight years. [50] Major issues cited in the 1994 Comprehensive Plan were: Scarborough's dwindling state aid share due to the Town's expanding tax base, social service needs, and a Head Start Program. [51]
During the period 1982-1992, Scarborough's Operating Budget grew at an annual rate of 10 - 11%. [52] Property taxes, during that span, accounted for 66% and 79% of General Revenues. [53] The Town's 1993 debt totaled $50 million due to regional / county purposes and its 1980's capital building program which involved construction of three new fire stations, the police / public safety building, the library, the expanded and renovated high school, three expanded middle schools, and public sewer extensions. [54] In 1992, it was calculated that the $1,430 in property taxes paid on a $100,000 home went to the following town functions: [55]
Category Amount % of Total ------------------------------------------- Education $731 51% Debt Service $170 12% General Government $143 10% Public Works $129 9% Public Safety $127 9% Public Service $53 4% Capital Expenditures $37 3% County Tax $29 2% Other $11 1%
Scarborough's FY 1994 total expenditures were $29,728,637 vs. $25,654,205 in revenues. [56] Listed below are various Town data: [57]
Fund Type Revenues Expenditures Surplus / (Deficit) --------------------------------------------------------------------- General $24,148,599 $23,713,388 $435,211 Special Revenue $1,127,016 $980,545 $146,471 Capital Projects $109,138 $4,753,226 ($4,644,088) Trust $269,452 $281,478 ($12,026) Total $25,654,205 $29,728,637 ($4,074,432)
Scarborough's evolution into a suburban community has been typified primarily by its spread-out and scattered residential development. As this has occurred, greater strains have been placed upon the town's infrastructure such as Police, Fire, Public Works, and its school system. Recognition of this trend was prevalent throughout the 1994 Comprehensive Plan.
In regards to land-use, Scarborough has identified several different types and levels of growth it would like to attract and has also considered areas for their concentration. Listed below (and shown on accompanying map) are the categories:
Growth Areas
Village Compact:
Village oriented areas (residential, commercial, civic uses) of Oak Hill and Dunstan.
Hamlet:
A rural village compact.
Suburban Residential:
Includes areas that have already been significantly developed or subdivided.
Edge City:
North-central Town that has grown into an extension of the Maine Mall area.
Industrial:
Industrial areas.
Limited Growth Areas
Rural:
Remaining low-density rural and open space lands.
Coastal Village:
High density summer communities.
No Growth Area
Resource Protection Zones:
Primarily marsh and wetland areas.
Overall, Scarborough has recognized the significant expense in trying to keep pace with its pattern of growth. For example, continued spread-out development in certain areas west of the Turnpike where there is no public sewer hook-up or Public Works bases is uneconomical in the long run when the Town has to eventually accommodate it. However, Scarborough's current land-use situation is directly reflective of the Town's permitted official zoning which has remained relatively unchanged. Due to fiscal pressures directly related to this situation, the Town has implemented Tax Increment Finance Districts, Road Impact Fees, and Developer Funds to offset added costs.
Scarborough has also recognized the continuing loss of its Open Space and has identified the need to redirect future growth from certain areas such as those with important ecological features or those areas characteristic of the Town's remaining rural character. Options such as clustering and increased minimum lot size have been discussed but have not been enacted to date. Scarborough's Resource Protection Zone (the overwhelming majority of its open space) is the marsh which is state-owned and protected. Outside of this area, Scarborough's land-use policies have accomplished little in protecting its Open Space.
This section has offered a perspective of Scarborough's evolution to date. It has focused, in particular, on the effects of the Town's growth in regards to land-use patterns and the corresponding infrastructure and sustainability pressures that have ensued. The next section will cover, in more detail, the fiscal realities and implications of this pattern.
[1] Information in the following section was taken from the Update of the 1994 Scarborough Comprehensive Plan.
[2] 1994 Scarborough Annual Report, p.5
[3] Ibid.
[4] Information from the Update of the 1994 Scarborough Comprehensive Plan.
[5] Ibid.
[6] Ibid.
[7] Ibid.
[8] Ibid.
[9] Ibid.
[10] Ibid.
[11] Ibid.
[12] Ibid.
[13] Ibid.
[14] Ibid.
[15] Ibid, p.9-2.
[16] Zoning Ordinances, June 1995, p.79.
[17] Update of the 1994 Scarborough Comprehensive Plan, p.9-5 and 9-6.
[18] Ibid, p.9-12.
[19] Ibid, p.9-13.
[20] Ibid, p.9-13.
[21] Portland Press Herald
[22] Update of 1994 Scarborough Comprehensive Plan, p.9-7.
[23]Ibid, p.9-7- 9-12.
[24]. Ibid, p.9-10.
[25] Ibid.
[26] Ibid.
[27] Ibid.
[28] 1994 Comprehensive Plan, p.8-15.
[29] Ibid, p.9-18.
[30] Ibid, p.10-3.
[31] Ibid, p.10-4.
[32] Ibid, p.10-4 - 10-5.
[33] Ibid.
[34] Ibid.
[35] Ibid, p.10-5.
[36] Ibid, p.10-7.
[37] Ibid, p. 10-8.
[38] Ibid, p.10-9.
[39] Ibid, p.11-1.
[40] Ibid.
[41] Ibid.
[42] Ibid, p.11-10.
[43] Ibid, p.12-1.
[44] Ibid, p.12-4.
[45] Ibid, p.12-22.
[46] Ibid, p.13-2.
[47] Ibid, p.13-6.
[48] Ibid, p.13-15.
[49] Ibid, p.13-29.
[50] Ibid, p.13-31.
[51] Ibid.
[52] Ibid, p.14-1.
[53] Ibid, p.14-5.
[54] Ibid, p.14-3 and 14-10.
[55] Ibid, p.14-8.
[56] Annual Financial Report, June 30, 1994, p.2.
[57] Town of Scarborough, Annual Financial Report, June 30, 1994.