Canton, Massachusetts · Saved source text
January 22, 2025, Finance Committee Meeting - Virtual Meeting. Minutes
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Source page 1
Canton Finance Committee Minutes Voted on: 1/29/25 801 Washington Street Vote: 6-0-1 Canton, MA 02021 Finance Committee Meeting Minutes January 22, 2025 Virtual Meeting Finance Committee Members Present: Dan Cole, Anne Lang, Emilio Mauro, Maureen Menconi, Kristin Mirliani, Reuki Schutt and Cindy Thomas. Finance Committee Members absent: Dave Clough and John Leonetti. Guests Present: Ellen Jones, Recording Secretary Randy Scollins III, Finance Director Call Meeting to Order: Mr. Mauro called the virtual meeting to order at 7:00 p.m. Mr. Mauro introduced the Finance Committee members that were present. New Business: Mr. Scollins reported that the Finance Committee’s FY26 Budget Requests binders are available for pick up in the Finance Office. The School Budget was not included in the binders. Statutorily the School Department has until January 31 to finalize their budget requests. Mr. Lynch, Director of Finance and Operations for the School Department, informed Mr. Scollins that the School Department budget would be sent to his office within the next week. Discussion — Draft Warrant Article — Appropriation for Master Plan Update Mr. Mauro, Chair of the Master Plan Implementation Committee, stated that this proposed warrant article was still being reviewed by the Select Board. The Master Plan Update was approved for funding at the ATM 2017, replaced in 2004 and updated and approved by the Planning Board in 2020 with three sections: a baseline (existing conditions), a road map (what could be improved) and the action plan (actual items to reached the goals laid out in the road map). The current Strategic Framework is for 2020-2025 with three focus areas of concentration: 1) Canton Junction, 2) the downtown Canton center and the Route 138 Corridor. Since the creation of the Master Plan it has been a living document and it is time again to review the current action plan. The Town Planner and Mr. Mauro have reached out to the original firm (Horsley Witten Group) who had written the original Master Plan to get an idea of what has to be done and what might be the cost range for the update. This warrant article would be a request for $15,000 to update the Action Plan and because it exceeds $10,000 would have to be handled through the bid process with the Town Planner implementing the process with the support of the Master Plan Implementation Committee. The new Action Plan would be for 2026-2031. Mr. Scollins has this $15,000 request on a list that he is keeping for potential uses of free cash and is waiting for the Select Board to finalize the warrant article. Discussion — 131 — Finance Committee FY26 Budget Request Mr. Scollins shared on the Zoom screen the FY26 budget request for the Finance Committee budget. Increases are being requested for the budget line items for the Board Secretary Salary and the Printing/Mailing of the Warrant. These budget line items were overspent in FY24 because of the additional hours and expenses associated with a fall Special Town Meeting and the Annual Town Meeting. A decrease is being requested to the Meetings budget line item because of lower participation of Finance Committee members in the Association of Town Finance Committee (ATFC) annual meetings. An increase is being requested for the Dues & Memberships budget line to more accurately reflect the annual membership in the ATFC. Discussion — 132 — Reserve Fund The same amount of $600,000 is being requested for the FY26 Reserve Fund Budget. Mr. Scollins stated that this is the same budget amount since FY24 and that the Town has been fortunate not to have to need all of the funds to cover shortfalls in department budgets. If there are funds left in the Reserve Fund at the end of the fiscal year the balance is FINCOM 20250122 Minutes WRS EM RS MM.docx Page 1 of 6 1/25/25
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released to the General Fund and is certified as free cash at the end of the year. In FY24 $159,000 was released back to the General Fund. The bulk of the Reserve Fund is typically used to cover Snow and Ice expenses. Summary Review — FY26 Municipal Operating Budget Requests Mr. Scollins’ intent was not to explain every FY26 budget request but to provide a summary. The department managers would attend upcoming Finance Committee meetings to present their FY26 budget requests. The following are some of the increases or decreases from the FY26 Base Budget: Executive Office $29,869 Communications Specialist $20,400. Human Resources 3,000 Software maintenance increase. Town Reports 350 Increased costs. Employee Contract Benefit (221,430) Decrease in estimated Contractual Obligations. Treasurer/Collector 12,574 Increase Asst. Treasurer/Collector from 35 hours to 40 hours. Information Systems 23,804 Software license and maintenance. Town Clerk 2,250 Longevity and printing and binding. Elections (9,951) | Fewer elections in FY26 — reduction in police details/elec. Sal. Police Department 825,117 4 addl Patrol Positions, training OT, shift OT, new Traffic Sgt., etc. Animal Control 12,500 Increase hours for Asst. to Dept. Head. Fire Department 81,443 EMS Coord. Stipend, military leave, Bldg. lease increase. Dispatch Services 8,717 Contractual increases. Ambulance 36,615 OT inc., EMS equip. maint., EMT training, Equipment etc. Building Department 49,211 New 25 hr. PT Building Inspector, related training. Public Buildings 135,649 New Maint. Position, Electricity, Maint. Supplies etc. Pequitside Farm 12,000 Building Maintenance, rental equipment. Engineering (34,867) | GIS Tech split out to Enterprise Fund, Near Map software lic. Highway Maintenance (65,178) Position change savings. Highway Equipment Maintenance 100,054 New Service Tech position, Equipment repairs & maint. Recreation 83,442 Playground Super. moved from Rec. Revolving, Inc. hrs. Lifeguards. Paul Revere Heritage Trust 50,685 New position for actg., programming & social media Act. Software. Sustainability Committee 26,510 New Sustainability Manager — Town’s share in support of 167K grant Assessors 144,450 = Appraisal Svcs. for Reval Year, CAMA System software maint. incr. Conservation Commission 84,765 — Asst. Conservation Agent, Town Pond Maint. Elder & Human Services (COA) 28,119 Increased Social Worker hours, other misc. expense increases. Veterans 19,169 Increase 20 to 32 hours for VSO. Library 132,071 New Asst. Library Director, Inc. page hours, digital info, EBooks. The grand total of requests for the change from the FY26 Base Budget is $1,570,939 or a 5.5% increase over the base budget. The requested FY26 Municipal budget requests would be a 7.85% increase over the FY25 budget. Mr. Scollins stated that a 7.85% increase will not work for the Town and that a 5% increase would be closer to what could be supported. Mr. Cole inquired if there was any increase in the revenue assumptions. Mr. Scollins stated that he is waiting for the Governor's proposed state budget with the Ch. 70 Aid and General Government Aid (GGA). He is hoping to have an updated Cherry Sheet by the end of Thursday, January 23. Ms. Thomas stated for the newer members of the Finance Committee that the Revenue Forecasting Committee is made up of nine voting members: Town Administrator, Finance Director, School Superintendent, Director of Finance and Operations for the School Department, Town Accountant, Assessing Director, Building Commissioner, Finance Committee Chair and the Finance Committee Vice Chair. The Revenue Forecasting Committee will make a recommendation to the Finance Committee regarding the available new revenue for Municipal Departments and the School Department. The Finance Committee is scheduled to meet on February 12 to vote on the FY26 budget target numbers for municipal and school budgets. Mr. Scollins reported that the Town Administrator, the Assistant Town Administrator and himself have begun the budget review process with municipal department heads. The next step will be to review departmental requests with the Select Board on February 4 and February 18. Municipal departments will be “cycled” into the Finance Committee meeting schedule to present their budget requests for FY26. In response to Ms. Lang’s inquiry as to who decides on the number of police officers the Town should have or where to cut resources, Mr. Scollins replied that it is ultimately the Finance Committee that makes the final budget recommendation to the voters at Annual Town Meeting, after the Town Administrator, Assistant Town Administrator and Finance Director have made recommendations to the Select Board. The Select Board will make recommendations on what requests they support. FINCOM 20250122 Minutes WRS EM RS MM.docx Page 2 of 6 1/25/25
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Review — FY26 Fixed Cost Budgets Mr. Scollins shared on the Zoom screen a one-page summary of fixed costs and state and county assessments. The following are some of the fixed cost budget recommendations and the percentage increases or decreases from FY25 to FY26. Trash Collection 7.9% This is the second year of the trash contract. Blue Hills Regional 5.0% This is a preliminary estimate. Blue Hills will present budget to FINCOM. Retirement Expenses 8.7% The NCRB Actuary is taking a more conservative estimate on the return on investments and has extended the date to be fully funded to 2035. The Town’s NCRB Assessment will drop in 2032. Health insurance 6.2% 3% increase to active plans and 15% increase to Medex plan, plus increased enrollments. The employees and retirees have not had an increase in insurance rates from FY21 to FY25. Town Insurance 3.9% Based on increased costs of premiums. OPEB Trust Fund 7.4% Scheduled $100K increased to annual funding commitment Plymouth Rubber DIF -44.6% The voters approved a change to the DIF agreement at the ATM 2024. Total Fixed Costs are estimated to grow by 4.1% or $1.48 million from FY25 to FY26. State Assessments -3.8% Initial estimate pending Governor’s budget proposal Norfolk County Tax 2.5% Initial estimate pending Governor’s budget proposal 710 — Principal Payments Mr. Scollins reviewed the FY26 budget request for the Principal Payments budget along with detailed sheets supporting the bonds payments (General Fund Principal Debt Service Payments for FY26). He explained what the various type of bond payments: O=Outside Debt Limit, l=Inside Debt Limit, A=Ambulance Receipts and E=Excluded Issues. Mr. Scollins provided information for the Debt in “Pipeline” and stated that he will be going out to borrow bonds in May 2025 and is estimating a 4% bond interest rate. 751 — Long Term Interest Payments - Mr. Scollins referred to the detailed sheets in the budget books. 914 — Employer Share - Health Insurance Mr. Scollins explained the 6.2% increase to the health insurance budget for FY26. During COVID there was a reduction in the utilization of medical claims/services. Because the Town is self-insured the Town pays all of the costs, administrative fees, insurance fees etc. Utilization of services is now on the rise. Because the Town is self- insured the Town puts all of the premiums collected into the Health Claims Trust Fund. From FY20 to FY23 the Health Claims Trust Fund balance increased by over $5.6 million. The balance in the Health Claims Trust Fund is now $9 million. In FY24 the Trust Fund had to subsidize the Town’s cost of the insurance by $287,000. Because there has been no increase to the employee’s or retiree’s share of the cost of the insurance premiums from FY21 to FY25 the Town is estimating to use approximately $1 million of Trust Fund at the end of FY25 to cover insurance claims/bills leaving a balance of about $8 million. The Town’s benefit consultant has recommended a gradual increase of health insurance premiums to catch up to the current “run rate” of costs. The recommendation is to increase the HMO and PPO premiums by 3% and the Medex premiums by 15% for FY26 and another 3% for HMO and PPO and 15% for Medex in FY27. The price for Medicare is set by the federal government. The federal government just increased prices by 24% on January 1°". The Town is approximately 27% below what the Town is being charged for the Medicare plan. Additional subscribers continue to add costs for the Town. 990 — Transfers — Plymouth Rubber DIF The budget for the DIF transfer will decrease by 44.6% or $477,435. The Plymouth Rubber DIF between the Town and Canton Holdings was an agreement developed to pay for infrastructure at an agreed upon price of $6.6 million. The Town began paying the $6.6 million for infrastructure 8 years after the original agreement date of 2015 through bonding. A portion of the taxes associated with the condominiums and apartments are segregated from the development to pay the bond. In 2023 the bond was issued, and the DIF funding schedule was aggressive. The voters agreed to modify the agreement at the 2024 Annual Town Meeting by reducing the annual amount that is required to pay the debt service on the properties the Town acquired at Paul Revere. Approximately $2 million is now FINCOM 20250122 Minutes WRS EM RS MM.docx Page 3 of 6 1/25/25
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earmarked for the Revere and Son Heritage Museum. In FY2026 $1,096,840 would be available for general fund budgets. As properties are completed in the development they are added to the tax rolls. 993 — OPEB Trust Fund (Other Post Employment Benefits) The Town has committed to increasing the OPEB Trust Fund by $100,000 per year from $1,350,000 in FY25 to $1,450,000 for FY26. Preview of ATM 2025 Warrant Articles — Mr. Scollins gave a brief review of the ATM 2025 Warrant Articles. He stated that the document had not been distributed to the Finance Committee because the document was in very draft form, had not yet been approved by the Select Board and contained articles that could be withdrawn from the final warrant. Mr. Scollins further stated there are the standard usual yearly warrant articles such as Hear Reports of Committees appointed at Prior Town Meetings, the Consent Agenda, Collective Bargaining Agreements, Personal Service Contracts, Pay Bills of Prior Fiscal Year, Adjust Fiscal’25 Accounts, Authorize Revolving Funds, Appropriations to Supplement the Chapter 90 Program, Capital Outlay, Community Preservation Committee, in addition to others such as Appropriation to Increase the Capital Stabilization Account (for use for the Galvin Middle School Project), Supplemental Appropriation for By-Law Modernization Study Committee, Appropriation for Pickle Ball Court, several street acceptance articles and several Planning Board Articles. Review of Finance Committee Liaison List The Committee reviewed the vacancies on the Finance Committee Liaison List. Ms. Lang volunteered to be the alternate liaison to the School Committee. Ms. Lang also volunteered to be the liaison to the Human Resources Department. Ms. Thomas volunteered to be the liaison to the Town Clerk. Ms. Schutt volunteered to be the liaison to the Elder & Human Services Department. Mr. Mauro volunteered to be the liaison to the Finance Department. There are two Finance Committee liaison vacancies remaining: Board of Health and Department of Public Works. The Finance Committee Recording Secretary would email an updated Liaison List to the Finance Committee members. Ms. Lang stated that she may have a conflict on Wednesday evenings and may not be able to attend most of the Finance Committee meetings scheduled on Wednesdays. Virtual Meetings There was a brief discussion as to whether or not the Executive Order for allowing virtual meetings had been renewed. Mr. Scollins stated that the expected outcome is that virtual meetings will continue to be allowed. Approval of Minutes A motion made by Ms. Mirliani to approve the October 15, 2024 meeting minutes as written was seconded by Mr. Cole. Roll Call Vote: Cindy Thomas Aye Dane Cole Aye Reuki Schutt Aye Kristin Mirliani Aye Maureen Menconi Aye EmilioMauro Aye Anne Lang Abstained Vote: 6-0-1. The October 15, 2024 minutes were approved as written. A motion made by Ms. Thomas to approve the November 18, 2024 meeting minutes as written was seconded by Mr. Cole. Roll Call Vote: Cindy Thomas Aye Dane Cole Aye Reuki Schutt Aye Kristin Mirliani Aye Maureen Menconi Aye EmilioMauro Aye Anne Lang Aye Vote: 7-0-0. The November 18, 2024 meeting minutes were approved as written. FINCOM 20250122 Minutes WRS EM RS MM.docx Page 4 of 6 1/25/25
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Review — Finance Committee Meeting Schedule - Next Meeting Date Mr. Scollins shared on the Zoom screen a draft listing of upcoming Finance Committee meetings. The meetings are to be confirmed with dates, topics and attendees. Mr. Mauro announced that the next Finance Committee virtual meeting would take place on Wednesday, January 29, 2025. Adjournment A motion made by Ms. Schutt to adjourn the meeting at approximately 9:03 p.m. was seconded by Ms. Menconi. Roll Call Vote: Dan Cole Aye Cindy Thomas Aye Anne Lang Aye Maureen Menconi Aye Reuki Schutt Aye Kristin Mirliani Aye Emilio Mauro Aye Vote: 7-0-0. Minutes reviewed by: Maureen Menconi/Reuki Schutt Respectfully submitted, Eradi Cc : Wore, i. Emilio E. Mauro, Jr. Chair, Canton Finance Committee FINCOM 20250122 Minutes WRS EM RS MM.docx Page 5 of 6 1/25/25
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Finance Committee Meeting Documents January 22, 2025 Please note: Some meeting documents may be found on the Town’s website under the Posted Minutes section (Laser Fiche). Agenda — January 22, 2025. Draft Article — Vote to Approve Funds for a Consultant to Update the Master Plan (1 page). Canton Master Plan 2035 — Strategic Framework 2020-2025 (26 pages). 131 — Finance Committee — FY26 Budget Request (1 page). 132 — Reserve Fund — FY26 Budget Request (1 page). FY26 Municipal Operating Budgets Summary — 1/10/2025 (4 pages). FY26 Estimates - Fixed Costs and State and County Assessments as of 1/10/2025 (1 page). FY26 Estimates - Water Sewer Rink Enterprise Fund Operating Budgets as of 1/10/25 (1 page). FINCOM 20250122 Minutes WRS EM RS MM.docx Page 6 of 6 1/25/25
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FY 26 MUNICIPAL OPERATING BUDGETS SUMMARY - 1/10/2025
Change
from FY 25
Voted Change
Budget FY 26 from FY 26 Requested
FY 24 Voted FY 25 Voted (Contract FY 26 Base Department Base Explanation for FY 26
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Budget
Ass't Town Administrator
($4.2K); Longevity
($1.75K); Printing &
Binding ($300);
Communications
129 EXECUTIVE OFFICE 551,521 574,503 24,957 599,460 629,329 29,869 629,329
Specialist ($20.4K); Office
Supplies ($250); In-State
Travel ($1.3K); Dues
($200); ($1.5K Vehicle
Maint.)
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) 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) 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) 654,645
($20K); Est'd Contractual
Obligations (-$265.4K)
TOTAL EXECUTIVE AREA 1,500,132 2,122,615 41,980 2,164,595 1,976,384 (188,211) 1,976,384
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-->40 271,645
($12.6K)
SW Lic. ($5.5K); Software
155 INFORMATION SYSTEMS 685,602 712,497 21,493 733,990 757,794 23,804 Maint. ($19.6K); Misc. 757,794
Expenses (-$1.2K)
TOTAL FINANCE DEPARTMENT 1,503,455 1,535,805 34,346 1,570,151 1,606,529 36,378 1,606,529
Longevity ($1.75K);
161 TOWN CLERK 238,908 277,115 3,877 280,992 283,242 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) 84,897
Worker Salaries Redux (-
$6.95K)
TOTAL TOWN CLERK 315,218 371,963 3,877 375,840 368,139 (7,701) 368,139
4 New Patrol Positions
($252.2K); Training OT
Increase ($200K); Shift
OT Increase ($141K);
Replacement OT Increase
210 POLICE DEPARTMENT 5,979,531 6,151,931 (97,215) 6,054,716 6,879,833 825,117 ($90K); New Traffic 6,879,833
Sergeant ($90.8K);
Regular OT Increase
($24K); Paid Holidays
($20K); Equip for
Personnel ($7.2K)
ATMDATA - 1-10-25.xlsx Page 1 of 4 1/10/2025Source page 8
FY 26 MUNICIPAL OPERATING BUDGETS SUMMARY - 1/10/2025
Change
from FY 25
Voted Change
Budget FY 26 from FY 26 Requested
FY 24 Voted FY 25 Voted (Contract FY 26 Base Department Base Explanation for FY 26
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Budget
Increase Ast. To Dept.
292 ANIMAL CONTROL 139,514 141,052 5,257 146,309 158,809 12,500 Head ($15K); Misc. 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 7,038,642
EMS Coordinatot Stipend
($26.3K); Military Leave
($22K); Educational
Incentive ($1.1K); FF
Development ($3K); Bldg
220 FIRE DEPARTMENT 7,050,130 6,972,468 272,248 7,244,716 7,326,159 81,443 7,326,159
Lease Increase ($18.5K);
R&M Vehicles ($8K);
Laundry ($500); Tires
($1K); Fitness Equip
Maint ($1K)
215 DISPATCH SERVICES 282,046 290,570 - 290,570 299,287 8,717 Contractual Increase 299,287
221 FIRE ALARM 26,900 26,900 300 27,200 27,200 - 27,200
OT Increase ($6.4K); EMS
Equip Maint. ($5.5K);
Supplies ($6K); EMT
231 AMBULANCE 486,636 502,276 8,000 510,276 546,891 36,615 Training Exp. ($7K); 546,891
Equipment ($19.7K); Blue
Card Training - Was 1
Time Exp. (-$8K)
291 EMERGENCY MANAGEMENT 28,650 28,650 2,000 30,650 30,650 - 30,650
TOTAL FIRE DEPARTMENT 7,874,362 7,820,864 282,548 8,103,412 8,230,187 126,775 8,230,187
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); 495,033
Related Training ($500)
TOTAL BUILDING & ZONING 439,473 444,313 13,418 457,731 506,942 49,211 506,942
New Maintenance
Position ($61.5K);
Electricity ($33K); Vehicle
Maint ($3K); Generator
Maint ($8K); Maint
192 PUBLIC BUILDINGS 1,446,092 1,505,740 24,661 1,530,401 1,666,050 135,649 1,666,050
Supplies ($15K);
Telephone ($5K);
Uniforms ($1.3K); Gas &
Oil ($6K); Diesel ($2K);
Shoes ($800)
Building Maint ($10K);
632 PEQUITSIDE FARM 30,000 30,000 - 30,000 42,000 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 1,708,050
400 DPW ADM 437,808 458,189 30,620 488,809 488,809 - 488,809
GIS Tech Split Out to
Enterprises (-$43.5K);
410 ENGINEERING 305,981 323,357 139,259 462,616 427,749 (34,867) 427,749
NearMap SW License
($8.6K)
ATMDATA - 1-10-25.xlsx Page 2 of 4 1/10/2025Source page 9
FY 26 MUNICIPAL OPERATING BUDGETS SUMMARY - 1/10/2025
Change
from FY 25
Voted Change
Budget FY 26 from FY 26 Requested
FY 24 Voted FY 25 Voted (Contract FY 26 Base Department Base Explanation for FY 26
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Budget
Position Change Savings
420 HIGHWAY MAINTENANCE 1,202,652 1,293,297 93,121 1,386,418 1,321,240 (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) 434,778 534,832 100,054 534,832
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 3,292,067
542 YOUTH SERVICES 5,000 5,500 - 5,500 5,500 - 5,500
Playground Supervisor
Moved from Recreation
Revoling to this Budget
($56.8K); Lifeguards
Increased Hours &
630 RECREATION 999,130 1,064,308 2,970 1,067,278 1,150,720 83,442 1,150,720
Certifications ($15K);
Overtime ($3K); Cell
Phone Stipends ($3.6K);
SW Maint. ($3K); Chalk &
Fertilizer ($2K)
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 1,232,220 83,442 1,232,220
131 FINANCE COMMITTEE 12,500 12,500 - 12,500 12,500 - 12,500
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 & Social
Media ($20K); Increase to
Admin Support ($5.3K);
544 PAUL REVERE HERITAGE TRUST 66,200 88,783 - 88,783 139,468 50,685 139,468
Custodial ($885);
Accounting SW &
Supplies ($9.5K); Prof.
Financial Services ($9K);
Insurance ($6K)
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
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
NEW Sustainability Mgr
($29.51K) Town's share of
177 SUSTAINABILITY COMMITTEE 3,000 3,000 - 3,000 29,510 26,510 29,510
costs in support of 167K
grant.
548 DIVERSITY EQUITY & INCLUSION COMMITTEE 6,500 6,500 - 6,500 6,500 - 6,500
TOTAL COMMITTEES & COMMISSIONS 110,717 133,470 - 133,470 210,665 77,195 210,665
ATMDATA - 1-10-25.xlsx Page 3 of 4 1/10/2025Source page 10
FY 26 MUNICIPAL OPERATING BUDGETS SUMMARY - 1/10/2025
Change
from FY 25
Voted Change
Budget FY 26 from FY 26 Requested
FY 24 Voted FY 25 Voted (Contract FY 26 Base Department Base Explanation for FY 26
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Budget
Appraisal Services
increase for Reval Year
141 ASSESSORS 405,140 415,666 291 415,957 560,407 144,450 ($140K); CAMA System 560,407
SW Maint increase
($4.45K)
Ass't Conservation Agent
($77.9); Town Pond Maint
171 CONSERVATION COMMISSION 174,119 175,368 9,302 184,670 269,436 84,766 269,436
($7.5K) Longevity 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); Bldg R&M
541 ELDER & HUMAN SERVICES (COA) 474,657 495,956 (13,187) 482,769 510,888 28,119 ($2K); Communications 510,888
($1.6K); Programs Exp.
($1.5K)
20-->32 Hrs for Ass't to
543 VETERANS 334,890 287,358 18,440 305,798 324,967 19,169 324,967
VSO ($19.2K)
New Ass't Library
Director ($85K); Increase
Page Hrs ($15.1K); Night
Differential ($1.7K);
610 LIBRARY 1,434,034 1,591,681 14,504 1,606,185 1,738,256 132,071 Books & Periodicals 1,738,256
($3.7K); Digital Info
($13K); E-Books ($12K);
Network Fee Contractual
($1.6K)
TOTAL ALL OTHER 3,342,232 3,498,557 57,667 3,556,224 3,964,799 408,575 3,964,799
TOTAL MUNICIPAL 26,621,741 27,940,736 622,949 28,563,685 30,134,624 1,570,939 30,134,624
2.23% 7.85% 5.50% 7.85%
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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 75,447 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 2,596,815 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 1,307,643 933,459 905,959 -2.9%
TOTAL DEBT SERVICE 4,436,257 5,182,819 4,546,278 4,678,869 4,664,479 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 1,847,507 5.0%
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 8,225,413 8.7%
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 1,396,909 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 33,525,523 35,767,284 37,249,584 4.1%
2.1% 7.1% 0.3% 5.1% 2.7% 4.8% 4.1%
820 STATE ASSESSMENTS 969,533 1,202,295 1,236,874 1,283,299 1,262,544 1,311,269 1,261,414 -3.8%
830 NORFOLK COUNTY TAX 217,129 222,558 224,723 230,186 242,144 248,197 254,402 2.5%
TOTAL STATE & COUNTY 1,186,662 1,424,853 1,461,597 1,513,485 1,504,688 1,559,466 1,515,816 -2.8%
Fixed Costs are Estimated to Grow by 4.1%, or $1.48MM in FY26
DIF Transfer DEcreasing $477K; Retirement Increasing $656K; Trash Increasing $211K
Health Insurance $857K Increase Reflects Growth in Subscribers and 3% & 15% Premium Increases
Blue Hills & Norfolk County Assessments Reflect Preliminary Estimates
ATMDATA - 1-10-25.xlsx fixed costs 1/10/2025Source page 12
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 7,460,533 8,287
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 5,295,818 103,840
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 7,460,533 8,287
CASH CAPITAL 200,000 13,500 382,000 415,000 0 124,000 847,100 0.1%
TOTAL SEWER ENTERPRISE EXPENSES 6,670,137 6,478,899 7,039,212 7,152,016 6,938,622 7,576,246 8,307,633
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 - 1-10-25.xlsx enterprises 1/10/2025