PITTSFIELD – Town Manager Kathryn Ruth acknowledged Friday that she was exhausted after working for weeks to present a no-tax-increase budget to town councilors.

This is the fourth year Ruth has presented a budget that does not raise taxes.

The proposal is “down to the bare bones,” Ruth said, and councilors will conduct their first 2007 budget workshop after regular business Wednesday.

Ruth said bringing in such a controlled budget was extremely difficult considering that most of the vendors the town deals with have increased their costs of service.

“They have gone up between 5 and 86 percent,” Ruth said. The 86 percent increase was in paving. “Our paving budget has gone completely through the roof,” she said.

But Ruth added that “while expenses are up, revenues are also up.”

In her report to the council, Ruth said the bottom line of the operating and capital budgets, the expenditures, is $2,751,652, which is 2.8 percent higher than 2006, or a $75,676 increase.

The revenues, however, are projected to increase by 5 percent. At $1,807,169, the revenues should be $86,704 higher than 2006. Ruth said the largest increase is in state revenue sharing and a boost from the state’s general fund of $37,184 because Pittsfield is considered a service center community.

The most important conclusion, Ruth said, is that the proposed allocations will reflect an $11,028 decrease in the amount of taxes to be raised for the 2007 budget over the 2006 budget.

Ruth said the budget includes a 3 percent cost of living increase for town employees.

Councilors will begin reviewing each department and revenue account Tuesday night. After a quick overall review, the specific administration accounts will be scrutinized. They include the council, administration, town clerk, finance, assessing, legal, municipal building, code enforcement, debt service and general assistance.

Accounts that experienced changes of more than $5,000 include: insurance, due to a 7 percent increase; code enforcement, due to changing the position last year from full to part time, considerable funds were left in the account; police department, based on personnel costs; public works, due to personnel, gas, fuel oil and snowplowing contracts; recycling and library, due to personnel costs.