Canton, Massachusetts · Saved source text
Article 36 - Municipal - Financial Summary of FY26 Municipal Operating Budget Funding - FINAL pdf file
Saved text from 14 source pages. Transcription and OCR may contain errors; verify figures and wording against the original. Retrieved 2026-10-15.
Source page 1
FINANCIAL SUMMARY of FY 2026 MUNICIPAL OPERATING BUDGET FUNDING
• $28,569,635 = FY 26 Base Budget (FY 25 Budget + FY 26 Est’d Contractual Obligations)
• $30,039,752 = FY 26 Total Budget Requests
• $ 1,470,117 = Total Incremental Requests
• $ -688,237 = Reductions to Requests to Meet Budget Target
• $ 781,880 = Recommended Incremental Requests
• $28,569,635 = Plus FY 26 Base Budget
• $29,351,515 = FY 26 Municipal Operating Budget Request (= Fincom Voted Municipal Budget Target)
a 5.05% Increase over FY 25 Budget, including 2.25% Contractual
FY 2026 MUNICIPAL GENERAL FUND OPERATING BUDGET RECOMMENDATION
HIGHLIGHTS
Additions to Municipal Staffing:
• 1.0 FTE Traffic Sergeant
• 1.0 FTE Central Maint. Dept. Maintenance Position
• 1.0 FTE Service Tech Position (Mechanic - HGWY)
• 1.0 FTE Assistant Library Director
• 0.625 FTE 25 Hour Part-Time Building Inspector
• 0.5 FTE Executive Office Communications Specialist
• 0.5 FTE Accounting & Programming Position (RSHTC)
5.625 FTE New Additions to Municipal Staffing = $400.2K
Increases to Hours:
• 5.0 hours (35 40) for Assistant Treasurer/Collector
• 12.5 hours (7.5 20) for Assistant Animal Control Officer
• 14.5 hours (25.5 40) for Increased Town Funded Social Worker Hours
32.0 hours New Increases to Hours = $50.6K (General Fund)
These additions in FY 2026, with a cost of $450.8K, are expected to result in meaningful service
improvements within these departments.
• Executive Office Communications Specialist
Add a 20-hour benefits eligible Communications Specialist to the Executive Office
budget. This position will manage the organization’s communication strategy and public
image. They oversee content creation, manage media relations and develop external
and internal communication campaigns. The Communications Specialist will be tasked
with providing clear, consistent, accurate, effective, timely information to the public.
PAGE 1Source page 2
In today’s world, residents consume information in different ways from different
sources, in particular the younger population, from social media, websites, blogs,
YouTube, Instagram, etc. This will also be a great communication opportunity to
message about public services, not only to ensure accurate information, but to let
people know more effectively what is going on in the Town. It’s an opportunity to
increase public participation and also intergovernmental communication. Various
committees and departments can have a better sense of what other departments are
doing as well as getting their messages out as needed. The position will cover the entire
Town and will also focus on communications from all Town boards and committees, all
Town-wide events and any matters that need to be communicated to residents and
businesses, not just for the Select Board. The position can also address the Town’s
ability to keep its website up-to-date to assist in ensuring good, quality information is
available that citizens would value.
• Police Dept. Traffic Sergeant
As traffic is a priority quality of life issue in this community, it's the intention to create a
traffic unit that works from 6 am - 10 pm with their sole function being to address the
numerous traffic concerns, hazards, motor vehicle crashes, etc., in Town. This Sergeant
would oversee this unit exclusively coordinating with the residents, schools, DPW, and
the Traffic Committee.
Currently we have a Sergeant who is assigned to traffic two days a week and another
Sergeant who splits his time between Court Prosecutor and Detective Sergeant. Adding
another, this position would allow the department to place them both into their roles
on a full-time basis.
• Central Maintenance Dept. Maintenance Position
The newly created Central Maintenance dept. is in its second year of operation and as
part of its charge, has been determining areas of need that have been under serviced. It
has become apparent that the department is under staffed in being able to properly
maintain the full scope of Town’s most expensive fixed assets, its building infrastructure.
The department is responsible for a variety of skilled and semi-skilled tasks related to
the cleaning, maintenance and repair of 29 (twenty-nine) Municipal buildings, plus
grounds and other facilities and equipment as follows:
• Cleans offices, Town-owned rental space. Maintains landscaping / irrigation systems.
• Sets up meeting rooms, opens buildings, and maintains building security by
following proper closing procedures. Moves furniture, office equipment. Strips and
resurfaces floors and ceilings. Sets up voting equipment and signage for elections at
designated locations.
• Participates in all snow and ice removal operations and other emergencies declared
by the Public Works department. Snow-blows, shovels and deices entrances,
walkways and stairs, and clears snow and ice from roofs.
PAGE 2Source page 3
• Repairs, replaces and installs electrical switches, outlets, fixtures and ballasts.
• Assists in making plumbing repairs for toilets, sinks, faucets, and outside spigots.
• Cleans, services and makes repairs and adjustments to HVAC systems. Maintains,
operates and repairs other equipment .
• Constructs shelving, performs rough and finish carpentry and makes roof repairs.
• DPW Equipment Maintenance Service Tech Position (Mechanic)
Currently the Equipment Maintenance division has one working Foreman and two
Service Technicians. The division is responsible for servicing 172 vehicles and pieces of
equipment. Using the National Fleet Management Association’s (NFMA) maintenance
and repair model metrics, the Equipment Division requires 6,365 service hours. NFMA
assumes the Service Tech is “turning a wrench” 65% of his day. That equates to 1,350
hours per Service Tech per year. This analysis computes that 4.7 Service Techs are
needed to service DPW’s fleet of vehicles and equipment (6,365 / 1,350 = 4.7). The
addition of this position will help to ensure all needed vehicles and equipment are
available when required in servicing all of the Town’s public works needs.
• Assistant Library Director
The Library is one of the only municipal departments without an assistant director, or
second level manager. The Library Director oversees 23 direct reports, which is more
than found in most municipal departments. This represents a span of control that can
be unmanageable. The library received nearly 200,000 visits in 2024, which makes it the
most utilized building in Canton other than school buildings.
Currently, Canton has a census population of 24,527. Once Canton reaches the 25,000
population the Library will be required to increase its open hours by four, which will
require additional staffing and management oversight.
• Part-Time Building Inspector
The Building Dept. currently provides 53 hours of building inspection per week. Mr.
Walsh works 40 hours per week and the current part time Local Inspector works 13
hours per week. Prior to 2003, the Building Dept. offered 59 hours of building
inspection hours, or 10% more hours per week than is currently being provided. In
2003, less than 800 building permits were being issued. Over the last five years the
department has issued an average of 1350 building permits, a 69% increase.
Nine years ago the department attempted to hire a second part time inspector at 15
hours per week (non-benefitted). They only had two applicants, and they were not
qualified, therefore the position was not filled. The minimum qualifications for a Local
Building Inspector are five years of supervisory experience in the construction industry
or a two year associate degree in a related field.
PAGE 3Source page 4
Most towns have multiple benefits eligible local inspectors, including towns smaller than
Canton. The intent is to eventually combine both part-time positions into one full time
local inspector's position. This would help ensure continuity among inspections, assist
with succession planning and the Town’s enforcement of the MA State Building Code.
• Revere & Son Heritage Trust Part-Time Accounting & Programming Position
The Revere and Son Heritage Trust, an independent instrumentality of the Town with its
own Federal Tax ID, has a financial structure that continues to grow and is very
complicated. It now requires an employee focus, rather than a volunteer, to ensure the
integrity of its financial management, as well as the need to establish its own accounting
system. In doing so the result will be to ensure less time-intensive preparations for
annual audits and more timely reporting to all interested parties.
In addition, this position will be tasked with supporting the programming staff, whose
offerings continue to grow with the impending opening of the Museum.
• Assistant Treasurer/Collector - 5 hour increase
The rationale for this request is related to both succession planning and additional
duties the position is now responsible for. When the Finance Director retires, his
recommendation to the Select Board and Town Administrator is that the Finance
department organizational structure be modernized, which is allowed under the By-
Laws. The recommendation is for the Department to have a Finance Director / Town
Accountant and elevate the Assistant Treasurer/Collector to the Treasurer Collector
position. Currently the Finance Director also serves as the Treasurer / Collector. The
reason for the recommendation is that the Finance Director / Town Accountant
alignment is the more common organizational structure in the state. Canton is a unique
situation.
In addition, the Assistant Treasurer / Collector has been required to assume additional
significant tasks recently. The Town’s payroll and vendor bank are now requiring all
Town’s to prepare account reconciliations within the Town rather than have the bank do
them. Although additional work, this will give the department more control and
flexibility to reconcile daily or weekly instead of monthly. The result being that the
department can catch any discrepancies earlier rather than wait for the monthly
statements to arrive.
Another significant change for this office is that it is now responsible for the tax billing
process. This used to reside with the IT Director. These responsibilities are now also
being shifted to the Assessing and Accounting departments, in addition to the Treasurer
/ Collector’s office, which is where they belong. This is a very time sensitive logistical
PAGE 4Source page 5
process that can cause a significant cash flow issue for the Town if not executed both
timely and accurately.
Another new responsibility added to the Treasurer / Collector office is managing the
daily “positive pay” vendor and payroll check validation process, a fraud prevention
practice. This function has also been recently transferred by the payroll / vendor bank
to all towns. Further, the tax title and foreclosure laws have changed dramatically as
the result of a recent U.S. Supreme Court decision. Towns can no longer keep excess
equity from tax foreclosure sales. It must be returned to the owner of the foreclosed
property following strict time sensitive laws. Related to the Foreclosure change, the
state has also changed several rules for the tax lien process which, among other things,
impacts the timing of when the Town files a tax lien at the Registry of Deeds.
• Assistant Animal Control Officer – 12.5 hour increase
Currently there is no Assistant Animal Control Officer, only 7.5 part-time hours. The
result has been an inability to maintain consistency with filling part-time hours and
increased overtime during off hours for the Animal Control Officer. Adding these hours
will allow for a part-time (20 hour) benefitted position to be staffed, allow for
consistency of off hour response, and reduce overtime.
• Elder & Human Services Social Worker Hours – 14.5 hour increase
The Department currently has two Social Workers. One works 35 hours per week and
the second Social Worker works 40 hours per week. 15.5 hours of Social Worker hours
are funded from a grant through the Executive Office of Aging and Independence. With
the adjustment from 35 to 40 hours, the EH&S Director will reduce the reliance on the
grant for Social Worker services to 6 hours, resulting in an additional 14.5 hours per
week to be funded by the Town, and an additional 9.5 grant funded hours to be used for
other human services programs.
The transition of the name of the Department from Council on Aging to the Department
of Elder and Human Services is a result of the change in the balance of social services
that the department is now offering to residents of all ages. The name change assists
residents to understand what services are being provided by the department.
PAGE 5Source page 6
All other recommended net increases to FY 2026 municipal General Fund budgets totaled
$331,091 across 20 departmental budgets and are detailed in the following pages.
Recommended Incremental Requests: (see following pages for details)
• $ 245,440 POLICE DEPARTMENT
• $ 144,450 ASSESSORS
• $ 74,929 FIRE DEPARTMENT
• $ 64,060 CENTRAL MAINTENANCE
• $ 31,984 LIBRARY
• $ 23,804 INFORMATION SYSTEMS
• $ 15,885 PAUL REVERE HERITAGE TRUST
• $ 13,442 RECREATION
• $ 6,850 CONSERVATION COMMISSION
• $ 6,179 FINANCE COMMITTEE
• $ 5,070 ELDER & HUMAN SERVICES
• $ 3,000 HUMAN RESOURCES
• $ 2,250 TOWN CLERK
• $ 519 EXECUTIVE OFFICE
• $ 500 BUILDING DEPARTMENT
• $ 350 TOWN REPORTS
• $ -2,500 ANIMAL CONTROL
• $ -9,951 ELECTIONS & REGISTRARS
• $ -73,740 DPW
• $ -221,430 EMPLOYEE CONTRACT BENEFIT
• $ 331,091 Total Net Incremental Requests
Details for Recommended Incremental Requests:
• $ 245,440 POLICE DEPARTMENT
o $ 200.0K for Training Related OT Wages
o $ 24.0K for Regular OT Wages
o $ 20.0K for Paid Holidays Wages
o $ 1.44K for Equipment for Personnel
• $ 144,450 ASSESSORS
o $140.0K for Revaluation Year Appraisal Services
o $4.45K for CAMA System SW Maintenance Fee Increase
• $ 74,929 FIRE DEPARTMENT
o $ 26.3K for EMS Coordinator Stipend
o $ 22.0K for Military Leave Related Wages
o $ 19.7K for Ambulance Equipment
o $ 8.7K for Dispatch Services Contractual Increase
PAGE 6Source page 7
o $ 7.0K for EMT Training Expenses
o $ 1.65K for Building Lease Increase
o $ -2.5K from Emergency Mgmt. Stipend No Longer Necessary
o $ -8.0K from Removal of One-Time Blue Card Training Expense
• $ 64,060 CENTRAL MAINTENANCE
o $15.0K for Maintenance Supplies
o $11.0K for Electricity
o $10.0K for Pequitside Building Maintenance
o $ 8.0K for Generator Maintenance
o $ 6.0K for Gas & Oil
o $ 5.0K for Telephone Expenses
o $ 3.0K for Vehicle Maintenance
o $ 2.0K for Diesel Fuel
o $ 2.0K for Rental Equipment
o $ 1.3K for Uniforms
o $ 0.8K for Shoes
• $ 31,984 LIBRARY
o $ 13.0K for Digital Information
o $ 12.0K for E-Books
o $ 3.7K for Books & Periodicals
o $ 1.7K for Night Shift Differential
o $ 1.6K for Network Fee
• $ 23,804 INFORMATION SYSTEMS
o $ 19.6K for Software Maintenance Fees
o $ 5.5K for Software
o $ -1.2K from Reduced Miscellaneous Expenses
• $ 15,885 PAUL REVERE HERITAGE TRUST
o $ 9.0K for Professional Financial Services
o $ 6.0K for Insurance
o $ 0.9K for Custodial Services
• $ 13,442 RECREATION
o $ 56.8K for Supervisor Moved from Recreation Revolving
o $ 15.0K for Lifeguard Increased Hours & Certifications
o $ 3.6K for Cell Phone Stipends
o $ 3.0K for Overtime Wages
o $ 3.0K for Software Maintenance Costs
o $ 2.0K for Chalk & Fertilizer
o $ -70.0K from Reduced Rink Related Hours Already In Rink Enterprise Budget
• $ 6,850 CONSERVATION COMMISSION
o $ 7.5K for Town Pond Maintenance
o $-0.65K from Reduced Longevity
• $ 6,179 FINANCE COMMITTEE
o $ 5.3K for Printing
o $ 1.13K for Board Secretary Hours
o $ 0.02K for Dues
o $ -0.3K from meetings
• $ 5,070 ELDER & HUMAN SERVICES
PAGE 7Source page 8
o $ 2.0K for Custodial Expenses
o $ 1.6K for Communications Expenses
o $ 1.5K for Programs Expenses
• $ 3,000 HUMAN RESOURCES
o $ 3.0K for Software Maintenance Increase
• $ 2,250 TOWN CLERK
o $ 1.75K for Salary Adjustment
o $ 0.5K for Printing & Binding
• $ 519 EXECUTIVE OFFICE
o $ 0.3K for Printing & Binding
o $ 0.2K for Office Supplies
• $ 500 BUILDING DEPARTMENT
o $ 0.5K for New PT Inspector Training
• $ 350 TOWN REPORTS
o $ 0.3K for Town Reports Expense
• $ -2,500 ANIMAL CONTROL
o $ -2.5K from Miscellaneous Expenses
• $ -9,951 ELECTIONS & REGISTRARS
o $ -3.0K from Police Detail Salaries
o $ -6.95K from Election & Registration Salaries
• $ -73,740 DPW
o $ 26.3K for Highway Equipment Repair & Maintenance
o $ 8.6K for Near Map Software License
o $ -43.5K from GIS Tech Position Split Out Between DPW, Water & Sewer
o $ -65.2K from Heavy Equipment Operator Position Change
• $-221,430 EMPLOYEE CONTRACT BENEFIT
o $ 24.0K for Good Attendance Buyback
o $ 20.0K for Retirement Buyback
o $ -265.4K from Contract Provisions
• $ 331,091 Total Incremental Requests
PAGE 8Source page 9
FY 26 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/13/2025
Change
from FY 25 Revised
Voted Change Change
Budget FY 26 from FY 26 from FY 25 Requested
FY 24 Voted FY 25 Voted (Contract FY 26 Base Department Base Explanation for Base FY 26
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Redux Budget Redux Explanation Budget
Communications
Specialist ($20.4K);
($1.5K Vehicle Maint.); In- Remove Vehicle Maint.
129 EXECUTIVE OFFICE 551,521 574,503 30,907 605,410 629,329 23,919 State Travel ($1.3K); (3,000) 20,919 ($1.5K); In-State Travel 626,329
Printing & Binding ($300); ($1.3K); Dues ($200)
Office Supplies ($250);
Dues ($200)
151 TOWN COUNSEL 293,040 301,040 - 301,040 301,040 - - 301,040
154 HUMAN RESOURCES 225,655 239,190 11,297 250,487 253,487 3,000 SW Maint. Increase ($3K) 3,000 253,487
179 PLANNING DEPARTMENT 115,305 121,157 5,726 126,883 126,883 - - 126,883
195 TOWN REPORTS 3,150 3,150 - 3,150 3,500 350 Increase ($350) 350 3,500
244 WEIGHTS AND MEASURES 7,500 7,500 - 7,500 7,500 - - 7,500
Good Attendance ($24K);
Retirement Buyback
910 EMPLOYEE CONTRACT BENEFIT 303,961 876,075 - 876,075 654,645 (221,430) (221,430) 654,645
($20K); Est'd Contractual
Obligations (-$265.4K)
TOTAL EXECUTIVE AREA 1,500,132 2,122,615 47,930 2,170,545 1,976,384 (194,161) (3,000) (197,161) 1,973,384
133 FINANCE DIRECTOR 246,074 251,850 9,241 261,091 261,091 - - 261,091
135 ACCOUNTING 327,589 319,804 (3,805) 315,999 315,999 - - 315,999
Ast. Treasurer Collector 5
145 TREASURER/COLLECTOR 244,190 251,654 7,417 259,071 271,645 12,574 hour increase 35-->40 12,574 271,645
($12.6K)
Software Maint. ($19.6K);
155 INFORMATION SYSTEMS 685,602 712,497 21,493 733,990 757,794 23,804 SW Lic. ($5.5K); Misc. 23,804 757,794
Expenses (-$1.2K)
TOTAL FINANCE DEPARTMENT 1,503,455 1,535,805 34,346 1,570,151 1,606,529 36,378 - 36,378 1,606,529
Salary Adjstmt. ($1.75K);
161 TOWN CLERK 238,908 277,115 3,877 280,992 283,242 2,250 2,250 283,242
Printing & Binding ($500)
Police Detail Salaries
Redux (-$3K); Election
163 ELECTIONS 76,310 94,848 - 94,848 84,897 (9,951) (9,951) 84,897
Worker Salaries Redux (-
$6.95K)
TOTAL TOWN CLERK 315,218 371,963 3,877 375,840 368,139 (7,701) - (7,701) 368,139
4 New Patrol Positions
($252.2K); Training OT
Increase ($200K); Shift
OT Increase ($141K); Remove 4 New Patrol
Replacement OT Increase Positions ($252.2K); Shift
210 POLICE DEPARTMENT 5,979,531 6,151,931 (97,215) 6,054,716 6,879,833 825,117 ($90K); New Traffic (488,920) 336,197 OT ($141K); Replacement 6,390,913
Sergeant ($90.8K); OT ($90K); Equip for
Regular OT Increase Personnel ($5.8K)
($24K); Paid Holidays
($20K); Equip for
Personnel ($7.2K)
ATMDATA - 2-23-25.xlsx Page 1 of 6 3/5/2025Source page 10
FY 26 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/13/2025
Change
from FY 25 Revised
Voted Change Change
Budget FY 26 from FY 26 from FY 25 Requested
FY 24 Voted FY 25 Voted (Contract FY 26 Base Department Base Explanation for Base FY 26
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Redux Budget Redux Explanation Budget
Increase Ast. To Dept.
292 ANIMAL CONTROL 139,514 141,052 5,257 146,309 158,809 12,500 Head ($15K); Misc. 12,500 158,809
Expenses Redux (-$2.5K)
TOTAL POLICE & ANIMAL CONTROL 6,119,045 6,292,983 (91,958) 6,201,025 7,038,642 837,617 (488,920) 348,697 6,549,722
EMS Coordinator Stipend
($26.3K); Military Leave
Remove R&M Vehicles
($22K); R&M Vehicles
($8K); FF Development
($8K); FF Development
($3K); Educational
($3K); Bldg Lease
220 FIRE DEPARTMENT 7,050,130 6,972,468 272,248 7,244,716 7,309,313 64,597 (14,600) 49,997 Incentive ($1.1K); Tires 7,294,713
Increase ($1.65K);
($1K); Fitness Equip
Educational Incentive
Maint ($1K); Laundry
($1.1K); Tires ($1K);
($500)
Fitness Equip Maint
($1K); Laundry ($500)
215 DISPATCH SERVICES 282,046 290,570 - 290,570 299,287 8,717 Contractual Increase - 8,717 299,287
221 FIRE ALARM 26,900 26,900 300 27,200 27,200 - - - 27,200
Equipment ($19.7K); EMT
Training Exp. ($7K); OT
Increase ($6.4K); Remove OT Increase
231 AMBULANCE 486,636 502,276 8,000 510,276 546,891 36,615 Supplies ($6K); EMS (17,900) 18,715 ($6.4K); Supplies ($6K); 528,991
Equip Maint. ($5.5K); EMS Equip Maint. ($5.5K);
Blue Card Training - Was
1 Time Exp. (-$8K)
$2.5K stipend no longer
291 EMERGENCY MANAGEMENT 28,650 28,650 2,000 30,650 28,150 (2,500) - (2,500) 28,150
necessary
TOTAL FIRE DEPARTMENT 7,874,362 7,820,864 282,548 8,103,412 8,210,841 107,429 (32,500) 74,929 8,178,341
176 ZONING BOARD 11,909 11,909 - 11,909 11,909 - - 11,909
New 25 hr PT-Bldg
241 BUILDING DEPT 427,564 432,404 13,418 445,822 495,033 49,211 Inspector ($48.7K); 49,211 495,033
Related Training ($500)
TOTAL BUILDING & ZONING 439,473 444,313 13,418 457,731 506,942 49,211 - 49,211 506,942
New Maintenance
Position ($61.5K);
Electricity ($33K); Maint
Supplies ($15K);
Generator Maint ($8K); Reduce Electricity
192 PUBLIC BUILDINGS 1,446,092 1,505,740 24,661 1,530,401 1,666,050 135,649 (22,040) 113,609 1,644,010
Gas & Oil ($6K); Increase ($22K)
Telephone ($5K); Vehicle
Maint ($3K); Diesel ($2K);
Uniforms ($1.3K); Shoes
($800)
Building Maint ($10K);
632 PEQUITSIDE FARM 30,000 30,000 - 30,000 42,000 12,000 12,000 42,000
Rental Equip. ($2K)
TOTAL CENTRAL MAINTENANCE 1,476,092 1,535,740 24,661 1,560,401 1,708,050 147,649 (22,040) 125,609 1,686,010
400 DPW ADM 437,808 458,189 30,620 488,809 488,809 - - 488,809
ATMDATA - 2-23-25.xlsx Page 2 of 6 3/5/2025Source page 11
FY 26 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/13/2025
Change
from FY 25 Revised
Voted Change Change
Budget FY 26 from FY 26 from FY 25 Requested
FY 24 Voted FY 25 Voted (Contract FY 26 Base Department Base Explanation for Base FY 26
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Redux Budget Redux Explanation Budget
Near Map SW License
($8.6K); GIS Tech Split
410 ENGINEERING 305,981 323,357 139,259 462,616 427,749 (34,867) (34,867) 427,749
Out to Enterprises (-
$43.5K)
Position Change Savings
420 HIGHWAY MAINTENANCE 1,202,652 1,293,297 93,121 1,386,418 1,321,240 (65,178) (65,178) 1,321,240
(-$65.2K)
425 STREET SIGNS 62,100 62,100 - 62,100 62,100 - - - 62,100
426 GAS & OIL 61,190 65,190 - 65,190 65,190 - - - 65,190
New Service Tech
Position ($73.7K);
427 HIGHWAY EQUIPMENT MAINT 425,752 438,937 (4,159) 434,778 534,832 100,054 100,054 534,832
Equipment Repairs &
Maint. ($26.3K)
491 CEMETERY 193,287 210,057 (5,401) 204,656 204,656 - - - 204,656
492 TREE DEPARTMENT 172,115 187,491 - 187,491 187,491 - - - 187,491
TOTAL PUBLIC WORKS 4,336,977 3,038,618 253,440 3,292,058 3,292,067 9 - 9 3,292,067
542 YOUTH SERVICES 5,000 5,500 - 5,500 5,500 - - - 5,500
Recreation Supervisor
Moved from Recreation
Revolving to this Budget
($56.8K); Lifeguards
Increased Hours &
Certifications ($15K); Cell
630 RECREATION 999,130 1,064,308 2,970 1,067,278 1,080,720 13,442 Phone Stipends ($3.6K); 13,442 1,080,720
Overtime ($3K); SW
Maint. ($3K); Chalk &
Fertilizer ($2K); Reduce
Rink Related Hours
Already in Rink
Enterprise Budget (-$70K)
650 PARKS 76,000 76,000 - 76,000 76,000 - - 76,000
TOTAL RECREATION DEPT 1,080,130 1,145,808 2,970 1,148,778 1,162,220 13,442 - 13,442 1,162,220
Printing ($5.3K); Board
Secretary Hrs ($1.1K);
131 FINANCE COMMITTEE 12,500 12,500 - 12,500 18,679 6,179 6,179 18,679
Dues ($19); Meetings (-
$300)
182 CAPITAL PLANNING COMMITTEE 2,556 2,726 - 2,726 2,726 - - 2,726
184 BLDG RENOVATIONS COMM 3,200 3,200 - 3,200 3,200 - - 3,200
NEW Position for
Accounting &
Programming ($20K);
Remove Accounting SW
Accounting SW &
& Supplies ($9.5K);
544 PAUL REVERE HERITAGE TRUST 66,200 88,783 - 88,783 139,468 50,685 Supplies ($9.5K); Prof. (14,800) 35,885 124,668
Increase to Admin
Financial Services ($9K);
Support ($5.3K);
Insurance ($6K); Increase
to Admin Support ($5.3K);
Custodial ($885)
545 SUBSTANCE ABUSE COMMITTEE 10,000 10,000 - 10,000 10,000 - - 10,000
546 WALK, BIKE & HIKE COMMITTEE 2,000 2,000 - 2,000 2,000 - - 2,000
ATMDATA - 2-23-25.xlsx Page 3 of 6 3/5/2025Source page 12
FY 26 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/13/2025
Change
from FY 25 Revised
Voted Change Change
Budget FY 26 from FY 26 from FY 25 Requested
FY 24 Voted FY 25 Voted (Contract FY 26 Base Department Base Explanation for Base FY 26
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Redux Budget Redux Explanation Budget
547 DISABILITY COMMISSION 400 400 - 400 400 - - 400
691 HISTORICAL COMMISSION 3,669 3,669 - 3,669 3,669 - - 3,669
692 BEAUTIFICATION COMMITTEE 692 692 - 692 692 - - 692
Increase to Admin Remove Increase to
177 SUSTAINABILITY COMMITTEE 3,000 3,000 - 3,000 21,000 18,000 (18,000) - 3,000
Support ($18K); Admin Support ($18K);
548 DIVERSITY EQUITY & INCLUSION COMMITTEE 6,500 6,500 - 6,500 6,500 - - 6,500
TOTAL COMMITTEES & COMMISSIONS 110,717 133,470 - 133,470 208,334 74,864 (32,800) 42,064 175,534
Appraisal Services
increase for Reval Year
141 ASSESSORS 405,140 415,666 291 415,957 560,407 144,450 ($140K); CAMA System 144,450 560,407
SW Maint increase
($4.45K)
Ass't Conservation Agent
Remove Ass't
($77.9K); Town Pond
171 CONSERVATION COMMISSION 174,119 175,368 9,302 184,670 269,436 84,766 (77,916) 6,850 Conservation Agent 191,520
Maint ($7.5K) Longevity
($77.9K)
Redux (-$650)
175 PLANNING BOARD 80,342 83,413 713 84,126 84,126 - - 84,126
510 HEALTH DEPARTMENT 439,050 449,115 27,604 476,719 476,719 - - 476,719
Increased Social Worker
Hrs ($23K); Custodial
541 ELDER & HUMAN SERVICES (COA) 474,657 495,956 (13,187) 482,769 510,888 28,119 ($2K); Communications 28,119 510,888
($1.6K); Programs Exp.
($1.5K)
20-->30 Hrs for Ass't to Remove 20-->30 Hrs for
543 VETERANS 334,890 287,358 18,440 305,798 321,772 15,974 (15,974) - 305,798
VSO ($16K) Ass't to VSO ($16K)
New Ass't Library
Director ($85K); Increase
Page Hrs ($15.1K); Digital
Info ($13K); E-Books
Remove Increase Page
610 LIBRARY 1,434,034 1,591,681 14,504 1,606,185 1,738,256 132,071 ($12K); Books & (15,087) 116,984 1,723,169
Hrs ($15.1K);
Periodicals ($3.7K); Night
Differential ($1.7K);
Network Fee Contractual
($1.6K)
TOTAL ALL OTHER 3,342,232 3,498,557 57,667 3,556,224 3,961,604 405,380 (108,977) 296,403 3,852,627
TOTAL MUNICIPAL 26,621,741 27,940,736 628,899 28,569,635 30,039,752 1,470,117 (688,237) 781,880 29,351,515
2.25% 7.51% 5.15% 2.74% 5.05%
ATMDATA - 2-23-25.xlsx Page 4 of 6 3/5/2025Source page 13
FIXED COSTS and STATE and COUNTY ASSESSMENTS
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY26 vs FY25
DEPT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE % Change
132 RESERVE FUND (for Transfer Out) 0 0 0 0 0 600,000 600,000 0.0%
422 STREET LIGHTS 62,632 79,317 77,265 74,999 78,493 97,000 97,000 0.0%
423 SNOW & ICE 405,906 835,317 758,519 510,500 490,500 650,500 650,500 0.0%
433 TRASH COLLECTION 2,024,995 2,096,983 2,316,063 2,529,282 2,611,484 2,676,652 2,887,506 7.9%
INSIDE LEVY 2,801,029 3,164,705 3,054,669 3,169,969 3,356,835 3,441,428 3,452,478 0.3%
OUTSIDE LEVY 1,635,229 2,018,114 1,491,609 1,508,900 1,307,644 933,459 905,959 -2.9%
TOTAL DEBT SERVICE 4,436,257 5,182,819 4,546,278 4,678,869 4,664,480 4,374,887 4,358,436 -0.4%
840 BLUE HILLS REGIONAL 1,447,694 1,476,512 1,472,906 1,570,786 1,770,018 1,759,530 2,164,782 23.0%
841 NORFOLK COUNTY AGGIE 19,460 16,000 19,800 38,196 30,184 50,000 50,000 0.0%
911 RETIREMENT EXPENSES 5,638,718 6,035,583 6,449,186 6,932,851 7,301,239 7,569,612 8,077,115 6.7%
913 UNEMPLOYMENT 100,000 100,000 100,000 100,000 100,000 100,000 100,000 0.0%
914 HEALTH INSURANCE 12,452,037 12,898,486 12,856,382 12,967,659 13,242,449 13,741,272 14,598,007 6.2%
915 LIFE INSURANCE 59,181 59,193 58,387 58,882 59,297 62,250 62,250 0.0%
TOTAL HEALTH & LIFE INSURANCE 12,511,218 12,957,679 12,914,769 13,026,541 13,301,746 13,803,522 14,660,257 6.2%
946 TOWN INSURANCE 1,137,058 1,218,901 1,262,147 1,333,831 1,473,685 1,664,092 1,728,912 3.9%
993 OPEB TRUST FUND 1,030,000 914,000 1,050,000 1,150,000 1,250,000 1,350,000 1,450,000 7.4%
116 PLYMOUTH RUBBER DIF TRANSFER 94,885 50,970 98,497 693,350 548,186 1,071,488 594,053 -44.6%
TOTAL FIXED COSTS 28,908,823 30,964,081 31,065,430 32,639,205 33,620,015 35,767,284 37,418,561 4.6%
2.1% 7.1% 0.3% 5.1% 3.0% 4.5% 4.6%
820 STATE ASSESSMENTS 969,533 1,202,295 1,236,874 1,283,299 1,262,544 1,311,269 1,268,042 -3.3%
830 NORFOLK COUNTY TAX 217,129 222,558 224,723 230,186 242,144 248,197 272,085 9.6%
TOTAL STATE & COUNTY 1,186,662 1,424,853 1,461,597 1,513,485 1,504,688 1,559,466 1,540,127 -1.2%
Fixed Costs are Estimated to Grow by 4.6%, or $1.65MM in FY26
DIF Transfer DEcreasing $477K; Retirement Increasing $508K; Trash Increasing $211K
Health Insurance $857K Increase Reflects Growth in Subscribers and 3% & 15% Premium Increases
Blue Hills Assessment Reflects a $405K or 23% Increase Related to a 15 Student Increase
ATMDATA - 2-23-25.xlsx fixed costs 3/5/2025Source page 14
WATER SEWER RINK ENTERPRISE FUND OPERATING BUDGETS
FISCAL FISCAL FISCAL FISCAL FISCAL FISCAL FISCAL INC/(DEC)
2020 2021 2022 2023 2024 2025 2026 FROM
DESCRIPTION ACTUALS ACTUALS ACTUALS ACTUALS ACTUALS BUDGET ESTIMATE FISCAL 2025
WATER REVENUE 6,488,324 7,787,484 7,114,979 8,997,709 10,275,696 10,100,151 9,979,931 (120,220)
SALARIES & WAGES 1,085,909 1,102,934 1,058,378 1,186,071 1,131,616 1,278,568 1,270,604 (7,964)
MWRA ASSESSMENT 2,147,100 1,637,287 1,518,359 2,033,521 2,501,834 2,751,185 2,751,185 0
DEBT SERVICE 2,198,295 2,356,899 2,582,297 3,429,358 3,739,339 3,527,251 3,417,003 (110,248)
CHARGES FROM GENERAL FUND 536,298 632,564 660,999 742,455 809,769 820,877 818,869 (2,008)
OTHER EXPENSES 1,146,910 1,021,963 954,323 1,564,063 1,414,361 1,722,270 1,722,270 0
TOTAL WATER OPERATING EXPENSES 7,114,512 6,751,647 6,774,356 8,955,467 9,596,919 10,100,151 9,979,931 (120,220)
CASH CAPITAL 235,000 65,700 72,000 79,800 83,000 111,000 255,400 -1.2%
TOTAL WATER ENTERPRISE EXPENSES 7,349,512 6,817,347 6,846,356 9,035,268 9,679,919 10,211,151 10,235,331
WATER SURPLUS/(DEFICIT) (861,188) 970,137 268,623 (37,559) 595,777 (111,000) (255,400)
SEWER REVENUE 6,773,653 7,431,333 6,855,278 7,766,973 7,385,952 7,452,246 7,511,395 59,149
SALARIES & WAGES 459,275 458,076 483,078 526,199 550,597 691,581 683,014 (8,567)
MWRA ASSESSMENT 4,633,404 4,629,513 4,804,153 4,905,331 5,135,741 5,191,978 5,346,680 154,702
DEBT SERVICE 862,506 663,465 598,150 563,636 559,508 589,263 511,929 (77,334)
CHARGES FROM GENERAL FUND 329,454 378,855 402,613 429,495 391,323 460,925 451,273 (9,652)
OTHER EXPENSES 185,498 335,490 369,218 312,355 301,453 518,499 518,499 0
TOTAL SEWER OPERATING EXPENSES 6,470,137 6,465,399 6,657,212 6,737,016 6,938,622 7,452,246 7,511,395 59,149
CASH CAPITAL 200,000 13,500 382,000 415,000 0 124,000 847,100 0.8%
TOTAL SEWER ENTERPRISE EXPENSES 6,670,137 6,478,899 7,039,212 7,152,016 6,938,622 7,576,246 8,358,495
SEWER SURPLUS/(DEFICIT) 103,516 952,434 (183,934) 614,957 447,330 (124,000) (847,100)
RINK REVENUE 40,331 169,736 366,359 445,225 474,178 495,140 482,341 (12,799)
SALARIES & WAGES 0 37,590 35,947 162,216 121,256 120,500 122,100 1,600
DEBT SERVICE 0 110,499 108,851 109,351 103,701 106,201 106,451 250
CHARGES FROM GENERAL FUND 0 5,460 14,829 28,171 41,252 63,399 48,750 (14,649)
OTHER EXPENSES 8,785 73,964 174,724 208,797 171,167 205,040 205,040 0
TOTAL RINK OPERATING EXPENSES 8,785 227,514 334,351 508,535 437,376 495,140 482,341 (12,799)
CASH CAPITAL 0 17,000 0 0 0 0 0 -2.6%
TOTAL RINK ENTERPRISE EXPENSES 8,785 244,514 334,351 508,535 437,376 495,140 482,341
RINK SURPLUS/(DEFICIT) 31,546 (74,778) 32,008 (63,310) 36,802 - -
ATMDATA - 2-23-25.xlsx enterprises 3/5/2025