Canton, Massachusetts · Saved source text
(3-30-25 Document #5) SB FY27 Supported Municipal Budgets
Saved text from 10 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 2027 MUNICIPAL OPERATING BUDGET FUNDING
• $30,663,263 = FY 27 Base Budget (FY 26 Budget + FY 27 Est’d Contractual Obligations)
• $31,365,830 = FY 27 Total Budget Requests
• $ 704,567 = Total Incremental Requests
• $ -410,357 = Reductions to Requests to Meet Budget Target
• $ 294,210 = Recommended Incremental Requests
• $30,663,263 = Plus FY 27 Base Budget
• $30,957,473 = FY 27 Municipal Operating Budget Request (= Fincom Voted Municipal Budget Target)
a 5.47% Increase over FY 26 Budget, including 4.47% Contractual
FY 2027 MUNICIPAL GENERAL FUND OPERATING BUDGET RECOMMENDATION
HIGHLIGHTS
Addition to Municipal Staffing:
• $39.6K 0.5 FTE 20 Hour Environmental Specialist for Conservation
Increases to Hours:
• 5.0 hours (3540) for Select Board Administrative Secretary
• 5.0 hours (3540) for Executive Office Secretary
10.0 hours New Increases to Hours = $19.5K
• Environmental Specialist Position
The addition of a part-time benefits eligible Environmental Specialist is necessary to
effectively manage the significant regulatory and resource protection responsibilities of
the Conservation Department. Canton contains 2,546 acres of wetlands—the largest
area in the Neponset Watershed—which generates a high volume of permitting and
compliance activity, including hundreds of open permits and active projects. Adding this
position will improve the department’s ability to process applications in a timely
manner, ensure compliance with state and local wetlands regulations, and better
protect Canton’s environmental resources while maintaining efficient service to
residents and applicants.
• Executive Office Staff (Administrative Secretary and Secretary) 5 hour increase each
The Executive Office has experienced a steady increase in workload in recent years due
to expanded growing service demands and the increasing complexity of municipal
operations. The demands from constituents, businesses, public officials and other
internal staff are ever increasing on the Administrative Secretary and the Secretary in
the Executive Office. Adjusting the standard work week from 35 to 40 hours will better
align staff capacity with current operational needs. A 40-hour schedule also improves
the Town’s competitiveness in recruiting and retaining employees. This change
supports the Select Board’s goal of strengthening municipal operations and maintaining
high levels of service to residents.
PAGE 1Source page 2
All other recommended net increases to the FY 2027 municipal General Fund budgets totaled
$235,168 across 22 departmental and committee budgets and are detailed in the following
pages.
Recommended Incremental Requests: (see following pages for details)
• $ 99,940 CENTRAL MAINTENANCE
• $ 82,361 INFORMATION SYSTEMS
• $ 76,207 FIRE DEPARTMENT
• $ 47,309 ELDER & HUMAN SERVICES
• $ 44,000 LIBRARY
• $ 13,500 EXECUTIVE OFFICE
• $ 13,000 RECREATION
• $ 6,600 DIVERSITY EQUITY & INCLUSION COMMITTEE
• $ 5,000 PAUL REVERE HERITAGE TRUST
• $ 3,987 VETERANS
• $ 3,429 EMPLOYEE CONTRACT BENEFIT
• $ 3,000 FINANCE COMMITTEE
• $ 1,750 TOWN CLERK
• $ 1,300 HEALTH DEPARTMENT
• $ 1,250 HISTORICAL COMMISSION
• $ 1,250 SUSTAINABILITY COMMITTEE
• $ 580 ASSESSORS
• $ 545 PLANNING DEPARTMENT
• $ -650 CONSERVATION COMMISSION
• $ -7,901 TREASURER/COLLECTOR
• $ - 8,500 SUBSTANCE ABUSE COMMITTEE
• $ -152,789 DEPARTMENT of PUBLIC WORKS
• $ 235,168 Total Net Incremental Requests
PAGE 2Source page 3
Details for Recommended Incremental Requests:
• $ 99,940 CENTRAL MAINTENANCE
o $ 59.4K for Municipal Bldg Electricity
o $ 27.5K for 50% Town Share of Rolling Mill Bldg Electricity
o $ 6.8K for Municipal Bldg Heating Fuel – Oil
o $ 3.2K for Night Shift Differential
o $ 2.5K for 50% Town Share of Rolling Mill Bldg Natural Gas
o $ 0.5K for Municipal Bldg Natural Gas
o $118.9K Transfer in of Library Custodial Staff – Budget Neutral w/Reduction to Library
• $ 82,361 INFORMATION SYSTEMS
o $ 89.5K for Software Licensing
o $ 9.4K for Software Maintenance
o $ -16.5K from Reduced Hardware Maintenance
• $ 76,207 FIRE DEPARTMENT
o $ 27.2K for Military Redeployment Related Wages
o $ 22.0K for Paramedic Stipend
o $ 20.1K for Draper Lease - Apparatus Storage
o $ 9.0K for Dispatch Services Contractual Increase
o $ 4.0K for Ambulance Supplies
o $ 3.0K for Ambulance Equipment
o $ 3.0K for Ambulance Billing Fees
o $ .1K for Laundry Expense
o $ -12.2K from Removal of Not Needed Fire Alarm Expenses
• $ 47,309 ELDER & HUMAN SERVICES
o $ 47.3K for Part-Time Bus Driver Salaries – An FY26 Budget Omission
• $ 44,000 LIBRARY
o $ 24.0K for Digital Information
o $ 16.0K for Books & Periodicals
o $ 3.2K for Supplies
o $ 0.8K for Repair & Maintenance of Equipment
o $118.9K Transfer Out of Library Custodial Staff – Budget Neutral w/Increase to Central Maint.
• $ 13,500 EXECUTIVE OFFICE
o $ 13.5K for Financial Audit Expense – Contract Increase
• $ 13,000 RECREATION
o $ 8.0K for Lifeguard Supplies
o $ 5.0K for Lifeguard Certification Expenses
• $ 6,600 DIVERSITY EQUITY & INCLUSION COMMITTEE
o $ 6.6K for Cost Increases & Program Expansion
• $ 5,000 PAUL REVERE HERITAGE TRUST
o $ 2.5K for Professional Consulting Services
o $ 1.5K for Increased Staff Salary Funding
o $ 1.0K for Event Expenses
• $ 3,987 VETERANS
o $ 4.0K for Memorial Day Supplies
PAGE 3Source page 4
• $ 3,429 EMPLOYEE CONTRACT BENEFIT
o $ 55.0K for Retirement Buyback Funding
o $ 4.1K for Fitness Benefit – Contract Provision
o $ -55.7K from Contract Provisions Budget Reduction
• $ 3,000 FINANCE COMMITTEE
o $ 3.0K for Print / Mail Costs
• $ 1,750 TOWN CLERK
o $1.75K for Town Clerk Longevity
• $ 1,300 HEALTH DEPARTMENT
o $ 1.0K for Medical Disposal
o $ 0.2K for Vaccine Monitor
o $ 0.1K for Gas & Oil / E-charging
• $ 1,250 HISTORICAL COMMISSION
o $ 1.25K for Professional Services
• $ 1,250 SUSTAINABILITY COMMITTEE
o $ 1.25K for Mass Energize Subscription Fee
• $ 580 ASSESSORS
o $0.58K for CAMA System SW Maintenance Fee Increase
• $ 545 PLANNING DEPARTMENT
o $0.4K for Training Expenses
o $0.15K for Dues Expenses
• $ -650 CONSERVATION COMMISSION
o $-0.65K Reduction to Longevity
• $ -7,901 TREASURER/COLLECTOR
o $ 1.3K for Training Costs
o $-9.2K due to Staffing Changes
• $ - 8,500 SUBSTANCE ABUSE COMMITTEE
o $-8.5K Expense can be absorbed with Opioid Funds
• $-152,789 DPW
o $46.0K for Highway Equipment Repair & Maintenance
o $38.0K for Highway Maintenance Summer Help - An FY26 Budget Omission
o $13.5K for Highway Maintenance Overtime Wages
o $ 4.5K for Engineering Dept. Software Maintenance
o $-253.9K transfer Laborer Salaries to Stormwater Enterprise
• $ 235,168 Total Incremental Requests
PAGE 4Source page 5
FY 27 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/12/2026
Change
from FY 26 Revised
Voted Change Change
Budget FY 27 from FY 27 from FY 27 Requested
FY 25 Voted FY 26 Voted (Contract FY 27 Base Department Base Explanation for Base FY 27
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Redux Budget Redux Explanation Budget
10.9K Secretary 5 Hour
Increase; 8.5K Clerk 5
129 EXECUTIVE OFFICE 574,503 626,329 47,006 673,335 706,293 32,958 32,958 706,293
Hour Increase; 13.5K
Audit Expense
151 TOWN COUNSEL 301,040 301,040 - 301,040 301,040 - - 301,040
Remove New Asst. HR
154 HUMAN RESOURCES 239,190 253,487 4,945 258,432 355,432 97,000 New Asst. HR Director (97,000) - 258,432
Director
179 PLANNING DEPARTMENT 121,157 126,883 2,921 129,804 130,349 545 400 Training; 145 Dues 545 130,349
195 TOWN REPORTS 3,150 3,500 - 3,500 3,500 - - 3,500
244 WEIGHTS AND MEASURES 7,500 7,500 - 7,500 7,500 - - 7,500
100K Retirement
Reduce Retirement
Buyback; 4.1K Fitness
910 EMPLOYEE CONTRACT BENEFIT 876,075 654,645 - 654,645 702,962 48,317 (44,888) 3,429 Buyback increase by 658,074
Benefit; -
$44.9K
55.7K Contract Provision
TOTAL EXECUTIVE AREA 2,122,615 1,973,384 54,872 2,028,255 2,207,076 178,821 (141,888) 36,933 2,065,188
133 FINANCE DIRECTOR 251,850 261,091 6,546 267,637 267,637 - - 267,637
135 ACCOUNTING 319,804 315,999 6,871 322,870 322,870 - - 322,870
-9.2K in Staff Changes;
145 TREASURER/COLLECTOR 251,654 271,645 - 271,645 263,744 (7,901) (7,901) 263,744
1.3K in Training Costs
89.5K SW Licensing; 9.4K
155 INFORMATION SYSTEMS 712,497 757,794 8,887 766,681 849,042 82,361 SW Maint.; -16.5K HW 82,361 849,042
Maint.
TOTAL FINANCE DEPARTMENT 1,535,805 1,606,529 22,304 1,628,833 1,703,293 74,460 - 74,460 1,703,293
161 TOWN CLERK 277,115 283,242 6,344 289,586 291,336 1,750 Longevity for Town Clerk 1,750 291,336
163 ELECTIONS 94,848 84,897 - 84,897 84,897 - - 84,897
TOTAL TOWN CLERK 371,963 368,139 6,344 374,483 376,233 1,750 - 1,750 376,233
210 POLICE DEPARTMENT 6,151,931 6,390,913 915,377 7,306,290 7,306,290 - - 7,306,290
292 ANIMAL CONTROL 141,052 158,809 605 159,414 159,414 - - 159,414
TOTAL POLICE & ANIMAL CONTROL 6,292,983 6,549,722 915,982 7,465,704 7,465,704 - - - 7,465,704
ATMDATA - 03-10-26.xlsx Page 1 of 6 3/12/2026Source page 6
FY 27 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/12/2026
Change
from FY 26 Revised
Voted Change Change
Budget FY 27 from FY 27 from FY 27 Requested
FY 25 Voted FY 26 Voted (Contract FY 27 Base Department Base Explanation for Base FY 27
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Redux Budget Redux Explanation Budget
27.2K Military
Redeployment; 20.1K
Remove 20K R&M Radio
Draper Lease; 20K R&M
Equipment; 6.6K SW
Radio Equipment; 6.6K
Maint.; 6K Ed. Incentive;
SW Maint.; 6K Ed.
5K R&M Vehicles; 1.6K
220 FIRE DEPARTMENT 6,972,468 7,294,713 305,852 7,600,565 7,688,753 88,188 Incentive; 5K R&M (40,760) 47,428 7,647,993
EMS Stipend; 1K Comms
Vehicles; 1.6K EMS
Stipend; 500 Radio Tech
Stipend; 1K Comms
Stipend; 422 Laundry; -
Stipend; 550 Laundry;
300 Cell Phone Stipend
500 Radio Tech Stipend; -
300 Cell Phone Stipend
Centralized Dispatch
215 DISPATCH SERVICES 290,570 299,287 - 299,287 308,266 8,979 - 8,979 308,266
Contractual Increase
221 FIRE ALARM 26,900 27,200 - 27,200 15,000 (12,200) Right Sized Budget (12,200) 15,000
22K Paramedic Stipend;
Remove 16K Supplies;
20K Supplies; 6.3K
3.3K Equipment; 3K
231 AMBULANCE 502,276 528,991 6,442 535,433 590,777 55,344 Equipment; 6K (23,344) 32,000 567,433
Ambulance Billing Fees;
Ambulance Billing Fees;
1K R&M Motor Vehicles
1K R&M Motor Vehicles
291 EMERGENCY MANAGEMENT 28,650 28,150 - 28,150 28,150 - - - 28,150
TOTAL FIRE DEPARTMENT 7,820,864 8,178,341 312,294 8,490,635 8,630,946 140,311 (64,104) 76,207 8,566,842
176 ZONING BOARD 11,909 11,909 - 11,909 11,909 - - 11,909
241 BUILDING DEPT 432,404 495,033 16,262 511,295 511,295 - - 511,295
TOTAL BUILDING & ZONING 444,313 506,942 16,262 523,204 523,204 - - - 523,204
(118.9K Transfer In
Library Custodial
Salaries); 3.2K Night Diff; Remove 30K of Rolling
192 CENTRAL MAINTENANCE 1,505,740 1,644,010 112,985 1,756,995 1,886,935 129,940 (30,000) 99,940 1,856,935
66.8K Utility Increases; Mill Bldg Gas & Electric
60K 50% Share Rolling
Mill Bldg Gas & Electric
Remove 2.1K Utility
632 PEQUITSIDE FARM 30,000 42,000 - 42,000 44,093 2,093 2.1K Utility Increases (2,093) - 42,000
Increases
TOTAL CENTRAL MAINTENANCE 1,535,740 1,686,010 112,985 1,798,995 1,931,028 132,033 (32,093) 99,940 1,898,935
400 DPW ADM 458,189 488,809 6,701 495,510 495,510 - - 495,510
410 ENGINEERING 323,357 427,749 57,309 485,058 489,558 4,500 SW Maint. 4,500 489,558
-253.9K Laborers Salaries
Moved to Stormwater
420 HIGHWAY MAINTENANCE 1,293,297 1,321,240 - 1,321,240 1,130,951 (190,289) Ent.; 38K Summer Help (13,000) (203,289) Remove 13K in OT 1,117,951
(budget omission in
FY26); 25.9K OT
ATMDATA - 03-10-26.xlsx Page 2 of 6 3/12/2026Source page 7
FY 27 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/12/2026
Change
from FY 26 Revised
Voted Change Change
Budget FY 27 from FY 27 from FY 27 Requested
FY 25 Voted FY 26 Voted (Contract FY 27 Base Department Base Explanation for Base FY 27
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Redux Budget Redux Explanation Budget
425 STREET SIGNS 62,100 62,100 - 62,100 62,100 - - - 62,100
426 GAS & OIL 65,190 65,190 - 65,190 65,190 - - - 65,190
Remove 30K in
427 HIGHWAY EQUIPMENT MAINT 438,937 534,832 (18,933) 515,899 591,899 76,000 Repair/Maint. Equipment (30,000) 46,000 561,899
Repair/Maint. Equipment
491 CEMETERY 210,057 204,656 (78,209) 126,447 126,447 - - - 126,447
492 TREE DEPARTMENT 187,491 187,491 (23,216) 164,275 164,275 - - - 164,275
TOTAL PUBLIC WORKS 3,038,618 3,292,067 (56,348) 3,235,719 3,125,930 (109,789) (43,000) (152,789) 3,082,930
542 YOUTH SERVICES 5,500 5,500 - 5,500 5,500 - - - 5,500
8K Lifeguard Supplies;
5K Lifeguard Certificates; Remove 5K Clover
5K Clover Treatment; 4K Treatment; 4K Part-Time
630 RECREATION 1,064,308 1,080,720 71,955 1,152,675 1,178,675 26,000 (13,000) 13,000 1,165,675
Part-Time Groundskeepers; 4K Gas
Groundskeepers; 4K Gas & Oil
& Oil
650 PARKS 76,000 76,000 - 76,000 76,000 - - 76,000
TOTAL RECREATION DEPT 1,145,808 1,162,220 71,955 1,234,175 1,260,175 26,000 (13,000) 13,000 1,247,175
Increased Print/Mail
131 FINANCE COMMITTEE 12,500 18,679 - 18,679 21,679 3,000 3,000 21,679
Costs
182 CAPITAL PLANNING COMMITTEE 2,726 2,726 - 2,726 2,726 - - 2,726
184 BLDG RENOVATIONS COMM 3,200 3,200 - 3,200 3,200 - - 3,200
19.5K PT Accounting
Reduce 19.5K PT
Position; 3.7K Insurance;
Accounting - funded in
2.5K Consulting
544 PAUL REVERE HERITAGE TRUST 88,783 124,668 - 124,668 152,868 28,200 (23,200) 5,000 FY26; 3.7K Insurance to 129,668
Services; 1.5K Increased
be absorbed in Town's
Salary Funding; 1K Event
central insurance budget
Costs
Reduction of $8.5K can
545 SUBSTANCE ABUSE COMMITTEE 10,000 10,000 - 10,000 10,000 - (8,500) (8,500) 1,500
be absorbed w/Opioid
546 WALK, BIKE & HIKE COMMITTEE 2,000 2,000 - 2,000 2,000 - - 2,000
547 DISABILITY COMMISSION 400 400 - 400 400 - - 400
Remove 1.25K of
691 HISTORICAL COMMISSION 3,669 3,669 - 3,669 6,169 2,500 Professional Services (1,250) 1,250 4,919
Professional Services
692 BEAUTIFICATION COMMITTEE 692 692 - 692 692 - - 692
Mass Energize
177 SUSTAINABILITY COMMITTEE 3,000 3,000 - 3,000 4,250 1,250 1,250 4,250
Subscription Fee
Cost Increases & Remove 15.4K from
548 DIVERSITY EQUITY & INCLUSION COMMITTEE 6,500 6,500 - 6,500 28,500 22,000 (15,400) 6,600 13,100
Programming Expansion requested increase
ATMDATA - 03-10-26.xlsx Page 3 of 6 3/12/2026Source page 8
FY 27 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/12/2026
Change
from FY 26 Revised
Voted Change Change
Budget FY 27 from FY 27 from FY 27 Requested
FY 25 Voted FY 26 Voted (Contract FY 27 Base Department Base Explanation for Base FY 27
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Redux Budget Redux Explanation Budget
TOTAL COMMITTEES & COMMISSIONS 133,470 175,534 - 175,534 232,484 56,950 (48,350) 8,600 184,134
141 ASSESSORS 415,666 560,407 4,946 565,353 565,933 580 SW Maint. Fee Increase 580 565,933
39.6K New PT Asst. Dept.
Head; 5K property/pond Remove 5K
171 CONSERVATION COMMISSION 175,368 191,520 4,714 196,234 242,089 45,855 mgmt.; 1.9K addt'l (6,922) 38,933 property/pond mgmt.; 235,167
Clerical hours; -650 1.9K addt'l Clerical hours
Longevity
175 PLANNING BOARD 83,413 84,126 1,151 85,277 85,277 - - 85,277
2K Medical Disposal; 400 Reduce 50% of all
510 HEALTH DEPARTMENT 449,115 476,719 9,943 486,662 489,262 2,600 Vaccine Monitor; 200 Gas (1,300) 1,300 requested increases, or 487,962
& Oil 1.3K
Bus Drivers Budget
541 ELDER & HUMAN SERVICES (COA) 495,956 510,888 17,722 528,610 575,919 47,309 47,309 575,919
Omission in FY26
19.7K Increase Clerical
Remove 19.7K Increase of
543 VETERANS 287,358 305,798 2,991 308,789 332,476 23,687 Hours by 12; 4K Memorial (19,700) 3,987 312,776
Clerical Hours by 12
Day Supplies
24K Digital Information;
16K Books & Periodicals;
10K Pages Salaries; 3.2K
Reduce request by 10K
Supplies; 800 R&M
610 LIBRARY 1,591,681 1,723,169 (186,368) 1,536,801 1,620,801 84,000 (40,000) 44,000 Page Salaries and 30K for 1,580,801
Equip.; -118.9K Transfer
Custodian.
Custodial Salaries to
Central Maintenance;
+30K for Custodian
TOTAL ALL OTHER 3,498,557 3,852,627 (144,901) 3,707,726 3,911,757 204,031 (67,922) 136,109 3,843,835
TOTAL MUNICIPAL 27,940,736 29,351,515 1,311,749 30,663,263 31,367,830 704,567 (410,357) 294,210 30,957,473
4.47% 6.87% 2.30% 0.96% 5.47%
Increase over Prior Year 2,016,315 Need to Reduce 0.00
Target Increase 1,605,958 1,605,958 Revised Budget Target 30,957,473
Reductions Needed -410,357 5.47%
ATMDATA - 03-10-26.xlsx Page 4 of 6 3/12/2026Source page 9
FY 27 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/12/2026
FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY27 vs FY26
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 79,317 77,265 74,999 78,493 85,588 97,000 97,000 0.0%
423 SNOW & ICE 835,317 758,519 510,500 490,500 846,274 650,500 650,500 0.0%
433 TRASH COLLECTION 2,096,983 2,316,063 2,529,282 2,611,484 2,686,332 2,887,506 3,019,852 4.6%
752 SHORT-TERM INT. INSIDE - GMS 0 0 0 0 0 1,221,598 100.0%
INSIDE LEVY 3,164,705 3,054,669 3,169,969 3,356,835 3,441,428 3,678,860 4,135,579 12.4%
OUTSIDE LEVY 2,018,114 1,491,609 1,508,900 1,307,644 933,459 905,959 880,009 -2.9%
TOTAL DEBT SERVICE 5,182,819 4,546,278 4,678,869 4,664,480 4,374,887 4,584,819 6,237,187 36.0%
840 BLUE HILLS REGIONAL 1,476,512 1,472,906 1,570,786 1,770,018 1,753,230 2,164,782 2,273,021 5.0%
841 NORFOLK COUNTY AGGIE 16,000 19,800 38,196 30,184 52,531 50,000 50,000 0.0%
911 RETIREMENT EXPENSES 6,035,583 6,449,186 6,932,851 7,301,239 7,544,775 8,077,115 7,902,556 -2.2%
913 UNEMPLOYMENT 100,000 100,000 100,000 100,000 100,000 100,000 100,000 0.0%
914 HEALTH INSURANCE 12,898,486 12,856,382 12,967,659 13,242,449 13,741,273 14,598,007 15,796,703 8.2%
915 LIFE INSURANCE 59,193 58,387 58,882 59,297 62,250 62,250 62,250 0.0%
TOTAL HEALTH & LIFE INSURANCE 12,957,679 12,914,769 13,026,541 13,301,746 13,803,523 14,660,257 15,858,953 8.2%
946 TOWN INSURANCE 1,218,901 1,262,147 1,333,831 1,473,685 1,533,940 1,728,912 1,728,912 0.0%
993 OPEB TRUST FUND 914,000 1,050,000 1,150,000 1,250,000 1,350,000 1,450,000 1,500,000 3.4%
116 PLYMOUTH RUBBER DIF TRANSFER 50,970 98,497 693,350 548,186 1,082,127 594,053 573,529 -3.5%
TOTAL FIXED COSTS 30,964,081 31,065,430 32,639,205 33,620,015 35,213,207 37,644,944 40,591,510 7.8%
7.1% 0.3% 5.1% 3.0% 2.9% 6.9% 7.8%
820 STATE ASSESSMENTS 1,202,295 1,236,874 1,283,299 1,262,544 1,283,700 1,268,042 1,440,171 13.6%
830 NORFOLK COUNTY TAX 222,558 224,723 230,186 242,144 248,197 272,085 272,085 0.0%
TOTAL STATE & COUNTY 1,424,853 1,461,597 1,513,485 1,504,688 1,531,897 1,540,127 1,712,256 11.2%
Fixed Costs are Estimated to Grow by 7.8%, or $2.95MM in FY27
Fixed Cost Growth is 4.6% After Funding GMS Interest from Other Non-General Fund Sources
Debt Service Increasing $1.65MM w/$1.2MM GMS Interest Funded from Other Non-General Fund Sources
Health Insurance $1.2MM Increase Reflects Growth in Subscribers and 3% & 20% Premium Increases
Retirement DEcreasing $175K; Trash Increasing $132K; Blue Hills Prelim. Est. Reflects $108K or 5% Increase
ATMDATA - 03-10-26.xlsx Page 5 of 6 3/12/2026Source page 10
FY 27 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/12/2026
FISCAL FISCAL FISCAL FISCAL FISCAL FISCAL FISCAL INC/(DEC)
2021 2022 2023 2024 2025 2026 2027 FROM
DESCRIPTION ACTUALS ACTUALS ACTUALS ACTUALS ACTUAL BUDGET ESTIMATE FISCAL 2026
WATER REVENUE 7,787,484 7,114,979 8,997,709 10,275,696 11,115,693 9,979,931 10,772,955 793,024
SALARIES & WAGES 1,102,934 1,058,378 1,186,071 1,131,616 1,247,771 1,270,604 1,272,179 1,575
MWRA ASSESSMENT 1,637,287 1,518,359 2,033,521 2,501,834 2,757,416 2,751,185 2,833,721 82,536
DEBT SERVICE 2,356,899 2,582,297 3,429,358 3,739,339 3,526,643 3,417,003 4,043,783 626,780
CHARGES FROM GENERAL FUND 632,564 660,999 742,455 809,769 820,877 818,869 901,002 82,133
OTHER EXPENSES 1,021,963 954,323 1,564,063 1,414,361 1,727,220 1,722,270 1,722,270 0
TOTAL WATER OPERATING EXPENSES 6,751,647 6,774,356 8,955,467 9,596,919 10,079,927 9,979,931 10,772,955 793,024
CASH CAPITAL 65,700 72,000 79,800 83,000 111,000 255,400 644,000 7.95%
TOTAL WATER ENTERPRISE EXPENSES 6,817,347 6,846,356 9,035,268 9,679,919 10,190,927 10,235,331 11,416,955
WATER SURPLUS/(DEFICIT) 970,137 268,623 (37,559) 595,777 924,767 (255,400) (644,000)
SEWER REVENUE 7,431,333 6,855,278 7,766,973 7,385,952 7,859,943 7,511,395 8,378,001 866,606
SALARIES & WAGES 458,076 483,078 526,199 550,597 633,013 683,014 927,250 244,236
MWRA ASSESSMENT 4,629,513 4,804,153 4,905,331 5,135,741 5,206,605 5,346,680 5,507,080 160,400
DEBT SERVICE 663,465 598,150 563,636 559,508 571,267 511,929 832,067 320,138
CHARGES FROM GENERAL FUND 378,855 402,613 429,495 391,323 460,925 451,273 593,105 141,832
OTHER EXPENSES 335,490 369,218 312,355 301,453 406,421 518,499 518,499 0
TOTAL SEWER OPERATING EXPENSES 6,465,399 6,657,212 6,737,016 6,938,622 7,278,231 7,511,395 8,378,001 866,606
CASH CAPITAL 13,500 382,000 415,000 0 122,859 847,100 612,000 11.54%
TOTAL SEWER ENTERPRISE EXPENSES 6,478,899 7,039,212 7,152,016 6,938,622 7,401,090 8,358,495 8,990,001
SEWER SURPLUS/(DEFICIT) 952,434 (183,934) 614,957 447,330 458,853 (847,100) (612,000)
RINK REVENUE 169,736 366,359 445,225 474,178 503,827 482,341 488,168 5,827
SALARIES & WAGES 37,590 35,947 162,216 121,256 99,576 122,100 122,100 0
DEBT SERVICE 110,499 108,851 109,351 103,701 106,201 106,451 109,551 3,100
CHARGES FROM GENERAL FUND 5,460 14,829 28,171 41,252 63,399 48,750 43,222 (5,528)
OTHER EXPENSES 73,964 174,724 208,797 171,167 198,013 205,040 213,295 8,255
TOTAL RINK OPERATING EXPENSES 227,514 334,351 508,535 437,376 467,189 482,341 488,168 5,827
CASH CAPITAL 17,000 0 0 0 0 0 0 1.2%
TOTAL RINK ENTERPRISE EXPENSES 244,514 334,351 508,535 437,376 467,189 482,341 488,168
RINK SURPLUS/(DEFICIT) (74,778) 32,008 (63,310) 36,802 36,638 - -
ATMDATA - 03-12-26.xlsx Page 1 of 1 3/17/2026