Canton, Massachusetts · Saved source text
(6-23-26 Document #3) FYE 2026 Year End Budget Transfer Request Documents
Saved text from 19 source pages. Transcription and OCR may contain errors; verify figures and wording against the original. Retrieved 2026-10-15.
Source page 1
DEPARTMENT OF FINANCE TOWN OF CANTON, MASSACHUSETTS SUSAN E. DESJARDINS RIEMORIAL GRE ASST. TREASURER/COLLECTOR 801 WASHINGTON STREET desiardi ; . WILLIAM R. SCOLLINS III CANTON, MA 02021 sdesjardins@town.canton.ma.us FINANCE DIRECTOR s, (781) 821-5006 rscollins@town.canton.ma.us BNNONE: 161-573-0680 LOUIS M. JUTRAS | wn. \. . . FAX: 781-575-6608 (781) 575-6612 INFORMATION SYSTEMS MANAGER town.canton.ma.us ljutras @town.canton.ma.us . K ALLYSON M. PODGURSKI (781) 821-5069 TOWN ACCOUNTANT apodgurski@town.canton.ma.us CODY M. PRATT (781) 575-6605 ASSISTANT TOWN ACCOUNTANT cpratt@town.canton.ma.us (781) 821-5011 Memorandum To: Canton Select Board & Finance Committee WRY From: Randy Scollins, Finance Director CC: Jennifer Kemalian, Interim-Assistant Town Administrator Allyson Podgurski, Town Accountant Cody Pratt, Assistant Town Accountant Date: June 18, 2026 RE: FYE 2026 Year End Budget Transfer Requests - FINAL | am meeting with the Finance Committee at your June 23, 2026, meeting to review and request Reserve Fund transfers for several budgets that are expected, and estimated, to be in deficit at Fiscal Year End 2026 (6/30/2026). As my last day of work before retirement is June 29", on June 30", 2026, newly appointed Finance Director Allyson Podgurski will be meeting with the Select Board to review these same materials. | have included in the attached documents the estimated amounts requested to balance budgets in deficit. In summary those requests are as follows: $678,131.00 for Snow & Ice — Above average winter conditions 85,000.00 for Police — Estimated overall budget shortfall 65,000.00 for Town Counsel — Anticipated March thru June billings 58 432.39 for COVID19 - CARES FEMA Grant claw back due to changed rules 51,000.00 for Fire / Ambulance Service — High volume of EMS service runs 7,000.00 for Street Lighting — Increased Electricity cost 2,530.84 for Norfolk Agricultural High School — Increased assessment $947 026.39 Total The entirety of the $600,000 Reserve Fund budget will be needed to balance budgets this year, along with a $225,026.39 in transfers from surplus in Board of Health, Library, Elections & Registrars and Veterans budgets, and a $122,000 reduction to the Overlay set-aside on the FY 2027 Tax Recap. Enclosures
Source page 2
EST'D DEFICITS 65,000.00 85,000.00 51,000.00 7,000.00 678,131.00 2,463.00 58,432.39 947,026.39 SUMMARY FY26 BUDGET CHALLENGES.xIsx BUDGET CHALLENGES ESTIMATES RESERVEFUND DEPT'LTRANSFERS OVERLAY - RECAP 151 - TOWN COUNSEL 210 - POLICE 231 - FIRE / AMBULANCE SERVICE 422 - STREET LIGHTING 423 - SNOW & ICE 841 - NORFOLK AGGIE COVID19 - CARES FEMA GRANT TOTAL EST'D DEFICITS 65,000.00 85,000.00 51,000.00 7,000.00 331,104.61 2,463.00 58,432.39 600,000.00 DEPT'L TRANSFERS Board of Health EST'D AVAILABLE 106,000.00 203,000.00 37,000.00 29,000.00 375,000.00 Summary TOTAL 225,026.39 225,026.39 TRANSFER 90,000.00 80,000.00 30,026.39 25,000.00 225,026.39 65,000.00 85,000.00 51,000.00 7,000.00 678,131.00 2,463.00 58,432.39 947,026.39 122,000.00 122,000.00 6/18/2026
Source page 3
Town of Canton Finance Committee Meeting Notice Finance Committee Emilio Mauro, Chair Meeting Date: Tuesday, June 23, 2026 Reuki Schutt, Vice Chair Meeting Time: 7:00 PM Nicholas Corkery . een . . John Leonetti Meeting Location: Virtual Meeting (see below) Helen Mancuso Kristin Mirliani Evan Patton Cindy Thomas Ronald Wilson Meeting Agenda Virtual Meeting of the Finance Committee Items may be taken out of order and times are approximate. (Minutes Reviewer Primary: Ron Wilson / Alternate: Emilio Mauro) Public Meeting is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://usO2web.zoom.us/j/83997416415 Meeting chat link https://usO2web.zoom.us/launch/jc/83997416415 Meeting ID: 839 9741 6415 One tap mobile +13126266799, ,83997416415# US (Chicago) +16469313860,,83997416415# US Call Meeting to Order New Business: 7:00 — 7:05: Annual reorganization of the Finance Committee to elect the Chair and Vice Chair. 7:05 — 7:50: Consider year end Reserve Fund budget transfer requests as follows: $ 65,000.00 — Dept 151 Town Counsel $ 85,000.00 — Dept 210 Police $ 51,000.00 — Dept 231 Ambulance Service / Fire $ 7,000.00 — Dept 422 Street Lighting $ 2,463.00 — Dept 841 Norfolk Agricultural School Assessment $ 58,432.39 - COVID19 CARES FEMA Grant $331,104.61 — Dept 423 Snow & Ice $600,000.00 = Total in Finance Committee Reserve Fund Consider year end Departmental budget transfer requests as follows: $225,026.39 — Dept 423 Snow & Ice funded from the following budgets: $ 90,000.00 — From Dept 510 Board of Health Budget Surplus $ 80,000.00 — From Dept 620 Library Budget Surplus $ 30,026.39 — From Dept 163 Elections & Registrars Budget Surplus $ 25,000.00 — From Dept 543 Veterans $225,026.39 = Total from Other Departments
Source page 4
7:50 — 8:00: 8:00 -— 8:10: 8:10 — 8:20: 8:20 — 8:30: Discuss whether the Committee will review the compensation amounts for elected officials for consideration at the May 2027 Annual Town Meeting. Discuss whether to engage with the School Administration in joint efforts to reword the name of the Special Education Reserve account and how it is presented at the next Annual Town Meeting. Discuss whether to review the appropriate level of detail that should be reflected in Finance Committee meeting minutes. Discuss the format for upcoming Finance Committee meetings. Vote Minutes: May 11, 2026 Next Meeting Dates: TBD Ifa topic becomes known prior to 48 hours before the scheduled meeting, the Committee will update this posting. The Committee may also discuss a topic or topics not reasonably anticipated by the Chair 48 hours before the meeting. This meeting will be recorded.
Source page 5
TOWN OF CANTON RESERVE FUND TRANSFER REQUEST FOR FISCAL YEAR 2026 DEPARTMENT REQUESTING FUNDS: Name of Department: Amount Requested to be Transferred: Total Annual Budget (as voted by Town Meeting): Total Annual Budget Shortfall Current Balance in Reserve Fund Town Counsel $ 65,000.00 $ 301,040.00 $ 65,000.00 $ 600,000.00 This Reserve Fund Transfer is necessary for the following reasons: Town Counsel, Clifford & Kenney have not billed the Town for their services since their billing for February services. Therefore 3 months billing are outstanding, plus June, which is still in progress. We have received rough estimates for the estimated total of billings for these 4 months and have rounded up slightly to be conservative to an amount of $120,000. There is a current available balance in this account of $55,000, resulting in an estimated shortfall of $65,000. 06/18/26 dale 06/18/26 fale Vala 06/18/26 own Accountan valiabilily OF Funds, fale joara OF Selecimen Board OF Selecimen Board OF Selectmen Board OF Selectmen Board of Selectmen Revision Date: August 5, 2014 SIGNATURES: 06/18/26 Finance Committee, Chairperson da e ‘approved S:FORM - RESERVE FUND TRANSFER REQUEST.XLS
Source page 6
TOWN OF CANTON RESERVE FUND TRANSFER REQUEST FOR FISCAL YEAR 2026 DEPARTMENT REQUESTING FUNDS: Manis of Depaktnrehit: Police / Animal Control Amount Requested to be Transferred: $ 85,000.00 Total Annual Budget (as voted by Town Meeting): $ 6.549.722.00 Total Annual Budget Shortfall $ 85,000.00 Current Balance in Reserve Fund $ 535,000.00 This Reserve Fund Transfer is necessary for the following reasons: As of June 16th an $85,000 deficit is estimated for the Police Dept, driven primarily by the following: $48,000 in Police Academy Training for 6 officers, Firearms Training, Emergency Dispatch Training, Court Testimony Training and other trainings recommended by the Police Audit; $27,000 for Blue Voice Phone Software for all officers, which is an Al-driven, CJIS-compliant virtual in the field assistant for law enforcement; ~$6,400 in various unbudgeted equipment purchases, e.g., firearms supplies and body camera mounts; ~$19,000 in Shift OT wages due to officer vacancies not absorbed within the overall salary budgets; Offset by an estimated $15,000 expected surplus in the Animal Control budget. jairperson date approved 06/18/26 own Actountant (Availability of Funds, ate epartment Head (Transferring Dept. fate joard of Selectmen Department head (Transterring Dept) date joard of Selectmen Board ofSelecimen SSS ‘Board ofselecimen. SSS ‘Board or selecimen. SSS Revision Date: August 5, 2014 S:FORM - RESERVE FUND TRANSFER REQUEST.XLS
Source page 7
od Org Object 12101 12101 12101 12101 12101 12101 12101 12101 51100 51110 51153 51171 51172 51173 51175 51177 [Stoo Jon tw [= ln Go I 12101 12101 12101 12101 12101 12101 12101 12101 51400 51412 51420 51450 51470 51480 51560 51920 [es IS TS 1S Ie we Fs wo in we S io 12101 12101 12101 12101 12101 51300 51310 51320 51352 51355 nm IS lo ino ISO me a 52406 52410 52415 52434 53100 53108 5310U 53400 53406 53408 54200 54221 54801 54802 54900 5580G 5580) 5580K 55800 57105 57107 5710C §7300 57801 58500 52410 52415 52434 53100 53400 54221 5520! 55800 60 12102 62 12102 64 12102 66 12102 67 12102 68 12102 9 12102 72 12102 73 12102 75 12102 77 12102 8 12102 83 12102 84 12102 87 12102 91 12102 94 12102 95 12102 98 12102 12102 12102 103 12102 12102 106 12102 107 12102 113 12103 114 12103 115 12103 116 12103 117 12103 118 12103 119 12103 120 12103 Description DEPARTMENT HEAD SALARY DEPUTY CHIEF OF POLICE DEPT.SECRETARY | SALARY LIEUTENANTS SALARY SERGEANTS SALARY PATROLMEN SALARY SCH. TRAFFIC GUARDS SAL. MATRON SALARY RECLASS TO E911 GRANT TOTAL SALARY LONGEVITY QUINN BILL PAID HOLIDAYS WORKING OUT OF GRADE NIGHT DIFFERENTIAL WEEKEND DIFFERENTIAL CELL PHONE STIPENDS STIPENDS TOTAL OTHER PAY OVERTIME SALARY TRAINING OVERTIME SALARY SHIFT OVERTIME SALARY OVERTIME-REPLACEMENT OVERTIME-COURT TIME TOTAL OVERTIME COPIER MAINTENANCE REPAIR/MAINT MOTOR VEHIC REPAIR/MAINT RADIO EQUIP SOFTWARE MAINTENANCE PROFESSIONL/TECHNICAL SERVICES PRINTING & BINDING PROF.SERV. MEDICAL EXAMS TELEPHONE/COMMUNICATIONS COMMUNICATIONS - OTHER POSTAGE OFFICE SUPPLIES COMPUTER EXPENSE/SUPPLIE GASOLINE & OIL TIRES MEALS FOR PRISONERS OPERATIONAL SUPPLIES EQUIPMENT FOR PERSONNEL HAND GUNS/AMMUNITION UNIFORMS-REGULAR POLICE IN-STATE TRAVEL TRAINING PROGRAM MEETINGS DUES & MEMBERSHIPS OUT OF STATE TRAVEL EQUIPMENT PURCHASE REPAIR/MAINT MOTOR VEHIC REPAIR/MAINT RADIO EQUIP SOFTWARE MAINTENANCE PROFESSIONL/TECHNICAL SERVICES TELEPHONE/COMMUNICATIONS COMPUTER EXPENSE/SUPPLIE FQUIPMENT FOR PERSONNEL UNIFORMS-REGULAR POLICE TOTAL EXPENSES POLICE DEPT ESTIMATED FYE 2026 BUDGET vs. ACTUAL Estimated FYE 2026 (3,422.66) 154,155.52 (43,013.74) 18,774.67 113,896.04 317,588.82 (13,895.87) 877.00 121,421.81 666,331.59 5,486.67 (79,135.73) 5,391.42 (9,460.89) (1,370.24) 8,122.00 45,000.00 (152,897.18) (178,863.95) (118,491.89) 118,399.63 (427,398.10) (89,044.60) 10,569.48 (505,965.48) (37,537.19) (4,423.68) 3,240.50 (21,443.26) 24,856.68 (5,077.13) (3,522.00) (7,118.18) (1,833.87) 824.84 3,255.35 4,100.00 38,249.66 3,990.36 161.84 (4,625.81) (2,695.70) (7,705.72) (13,021.69) (306.85) (47,930.27) 1,230.00 (1,636.00) (849,08) (6,394.97) 5,379.25 (404.25) (265.00) (81,502.17) Monthly Average Expense Expenditures GRAND TOTAL POLICE ANIMAL CONTROL EST'D SURPLUS NET TOTAL EST'D DEFICIT SUMMARY FY26 BUDGET CHALLENGES.xIsx (100,000.00) 15,000.00 Remaining June '26 Estimate 15,201.93 20,407.26 4,179.04 25,595.23 44,677.33 148,914.22 4,336.00 263,911.01 2,500.00 38,264.18 5,000.00 1,500.00 5,400.00 450.00 1,500.00 54,614.18 45,776.60 45,776.60 37,289.52 37,289.52 401,591.30 2026 Available 11,779.27 174,562.78 (38,234.70) 44,369.90 158,573.37 466,503.04 (9,559.87) 827.00 121,421.81 930,242.60 7,986.67 (40,871.55) 10,391.42 (7,960.89) 4,029.76 8,572.00 45,000.00 (151,397.18) (124,249.77) (72,715.29) 118,399.63 (427,398.10) (89,044.60) 10,569.48 (460,188.88) (247.67) (4,423.68) 3,240.50 (21,443.26) 24,856.68 (5,077.13) (3,522.00) (7,118.18) (1,833.87) 824.84 3,255.35 4,100.00 38,249.66 3,990.36 161.84 (4,625.81) (2,695.70) (7,705.72) (13,021.69) (306.85) (47,930.27) 1,230.00 (1,636.00) (849.08) (6,394.97) 5,379.25 (404.25) (265.00) (44,212.65) 301,591.30 Police 2026 Actual 186,776.73 176,659.22 80,917.95 367,403.10 649,719.63 2,067,617.96 69,559.87 3,598,654.46 23,713.33 542,259.55 164,108.58 10,960.89 80,170.24 6,428.00 358,270.18 1,185,910.77 222,715.29 181,600.37 763,331.10 218,533.60 19,430.52 1,405,610.88 247.67 29,423.68 41,581.26 10,614.84 5,077.13 9,500.00 27,239.08 9,103.87 675.16 6,744.65 33,295.00 53,750.34 3,009.64 238.16 21,625.81 8,895.70 15,615.72 55,344.69 556.85 77,930.27 20.00 13,636.00 849.08 6,394.97 2,635.18 1,457.66 835.47 265.00 413.66 1,794.00 449.85 17,308.11 456,528.50 36,281.68 6,646,704.61 2026 Ravised Budget 198,556.00 351,222.00 42,683.25 411,773.00 808,293.00 2,534,121.00 60,000.00 827.00 121,421.81 4,528,897.06 429,072.06 31,700.00 501,388.00 174,500.00 3,000.00 84,200.00 15,000.00 45,000.00 206,873.00 1,061,661.00 75,873.00 150,000.00 300,000.00 335,933.00 129,489.00 30,000.00 945,422.00 26,933.00 25,000.00 3,240.50 25,000.00 35,471.52 5,978.00 20,182.36 7,270.00 1,500.00 10,000.00 37,395.00 92,000.00 7,000.00 400.00 17,000.00 6,200.00 7,910.00 42,323.00 250.00 30,000.00 1,250.00 12,000.00 2,635.18 6,836.91 431.22 413.66 1,794.00 449.85 17,308.11 417,239.31 34,769.94 6,953,219.37 562,306.37 2026 Original Budget 198,556.00 351,222.00 41,496.00 391,457.00 808,293.00 2,247,974.00 60,000.00 827.00 4,099,825,00 31,700.00 451,388.00 174,500.00 3,000.00 84,200.00 15,000.00 45,000.00 181,000.00 985,788.00 150,000.00 300,000.00 309,000.00 129,489.00 30,000.00 918,489.00 25,000.00 3,000.00 25,000.00 35,000.00 5,978.00 20,000.00 8,000.00 1,500.00 10,000.00 37,000.00 92,000.00 7,000.00 400.00 17,000.00 6,200.00 7,910.00 42,323.00 250.00 30,000.00 1,250.00 12,000.00 386,811.00 6,390,913.00 2026Encumbrances /Requisitions 4,267.00 4,923.46 4,923.46 6/18/2026
Source page 8
TOWN OF CANTON RESERVE FUND TRANSFER REQUEST FOR FISCAL YEAR 2026 DEPARTMENT REQUESTING FUNDS: Rants of Department: Fire / Ambulance Service Amount Requested to be Transferred: $ 51,000.00 Total Annual Budget (as voted by Town Meeting): $ 528,991.00 5991. Total Annual Budget Shortfall $ 51,000.00 Current Balance in Reserve Fund $ 450,000.00 This Reserve Fund Transfer is necessary for the following reasons: As of June 16, an ~$80,000 deficit is estimated in the Ambulance Service budget within the Fire department budgets. This deficit is driven exclusively by salary expenses related to a high volume of calls for EMS services. However this shortfall is estimated to be offset by a $20,000 surplus in the Fire Alarm budget and a $9,000 surplus in the Emergency Management budget, or $29,000 in total. The net result estimated is a $51,000 deficit in the combined Fire department budgets. SIGNATURES: 06/18/26 date inance Commitiee, airperson ale approve: oard OF Selectmen joard oF Selectmen Board oF Selectmen Board of Selectmen Board oF Selectmen Revision Date: August 5, 2014 S:FORM - RESERVE FUND TRANSFER REQUEST.XLS
Source page 9
FIRE DEPT ESTIMATED FYE 2026 BUDGET vs. ACTUAL # Org Object Description 2 12311 51302 OVERTIME-AMBULANCE-STATION 2 4 12311 51312 PARAMEDIC TRAINING OVERTIME 5 12311 51312 PARAMEDIC TRAINING OVERTIME TOTAL SALARY 7 12311 54000 SUPPLIES 8 12312 52410 REPAIR/MAINT MOTOR VEHIC 9 12312 53123 ALS PHYSICIAN SUPPORT 11 12312 53406 COMMUNICATIONS - OTHER 14 12312 53S09 AMBULANCE BILLING 15 12312 54001 SUPPLIES 16 12312 54002 PARAMEDICAL MEDICAL SUPPLIES 17 12312 54003 DEFIBRILLATOR MAINTENANCE 18 12312 54200 OFFICE SUPPLIES 20 12312 54802 TIRES 21 12312 54806 DIESEL FUEL 22 12312 54810 STRETCHER 23 12312 55020 OXYGEN 12312 57106 E.M.T. TRAINING 12312 57503 MEDICAL WASTE 12312 58500 SOFTWARE/EQUIPMENT 12313 54001 SUPPLIES & MATERIALS 12313 58500 EQUIPMENT PURCHASE TOTAL EXPENSE Monthly Average Expense Expenditures TOTAL AMBULANCE SERVICE DISPATCH EST’ ENDING BALANCE FIRE DEPT EST’ ENDING BALANCE FIRE ALARM EST' ENDING BALANCE Al Sl fl ol el EMERGENCY MGNTT. EST' ENDING BALANCE NET TOTAL EST'D DEFICIT SUMMARY FY26 BUDGET CHALLENGES.xlsx Estimated FYE 2026 (111,948.40) 10,969.73 552.97 -100,425.70 (753.79) 254.93 (253.57) (6,738.29) (21,577.08) 15.60 10,040.00 30.13 4,328.81 (2,402.30) 6,500.00 1,237.26 9,917.24 1,744.00 18,169.00 20,511.84 -79,913.86 20,000.00 9,000.00 (50,913.86) Remaining June '26 Estimate 12,000.00 -99,948.40 1,110.00 12,079.73 - 552.97 13,110.00 -87,315.70 2026 Available -753.79 254.93 0.00 -253.67 -12,238.29 -21,577.08 15.60 10,040.00 30.13 328.81 -2,402.30 6,500.00 1,237.26 582.76 1,744.00 18,169.00 0.00 0.00 511.84 (5,500.00) (4,000.00) (10,500.00) -20,000.00 -6,890.00 -86,803.86 Fire - Ambulance Service 2026 Actual 357,624.40 32,920.27 15,447.03 405,991.70 753.79 2,245.07 10,000.00 1,253.67 45,366.76 71,577.08 4,984.40 23,554.33 1,169.87 3,815.17 19,402.30 0.00 462.74 12,382.76 756.00 21,506.00 5,764.41 1,339.50 226,333.85 19,681.20 632,325.55 2026 Revised Budget 257,676.00 45,000.00 16,000.00 318,676.00 0.00 2,500.00 10,000.00 1,000.00 43,200.00 50,000.00 5,000.00 33,594.33 1,200.00 8,143.98 17,000.00 6,500.00 1,700.00 22,300.00 2,500.00 39,675.00 5,764.41 1,339.50 251,417.22 20,951.44 570,093.22 2026 Original 2026Encumbrances/ Budget Requisitions 257,676.00 0.00 45,000.00 0.00 8,000.00 0.00 310,676.00 0.00 0.00 0.00 2,500.00 0.00 10,000.00 0.00 1,000.00 0.00 43,200.00 10,071.53 50,000.00 0.00 5,000.00 0.00 10,040.00 0.00 1,200.00 0.00 6,000.00 4,000.00 17,000.00 0.00 6,500.00 0.00 1,700.00 0.00 22,000.00 10,500.00 2,500.00 0.00 39,675.00 0.00 0.00 0.00 0.00 0.00 218,315.00 24,571.53 528,991.00 24,571.53 6/18/2026
Source page 10
TOWN OF CANTON RESERVE FUND TRANSFER REQUEST FOR FISCAL YEAR 2026 DEPARTMENT REQUESTING FUNDS: Name of Department: Street Lighting Amount Requested to be Transferred: $ 7,000.00 Total Annual Budget (as voted by Town Meeting): sont” Total Annual Budget Shortfall $ 7,000.00 Current Balance in Reserve Fund $ 399,000.00 This Reserve Fund Transfer is necessary for the following reasons: Street Lighting budget is estimated to have a $7,000 deficit primarily resulting from higher electricty usage. SIGNATURES: g ALA A 06/18/26 Vs Atk. kL 06/78/26 pepa Hy) rigad Requesting oH) - date own/Ad Off date i MEUM K D kW sh 06/18/26 Director of Finance date inance Commie, Chairperson » dale approved | 06/18/26 1G own Acgountant (Availability of Funds, aale oard Of Celecimen Oard of Selecimen oara oF Selecimen oard of Selecimen Board OF Selectmen Revision Date: August 5, 2014 S:FORM - RESERVE FUND TRANSFER REQUEST.XLS
Source page 11
TOWN OF CANTON RESERVE FUND TRANSFER REQUEST FOR FISCAL YEAR 2026 DEPARTMENT REQUESTING FUNDS: Name of Department: Siowdnd ies Amount Requested to be Transferred: $ 556,131.00 Total Annual Budget (as voted by Town Meeting): $ 650,500.00 ,500. Total Annual Budget Shortfall $ 678,131.00 Current Balance in Reserve Fund $ 392,000.00 This Reserve Fund Transfer is necessary for the following reasons: The Snow & Ice budget was overspent by $678,131 due to above average winter conditions, requiring an increased amount of sanding, salting and plowing in efforts to keep roads safe and passable. The DPW Superintendent requested and received authorization from the Select Board to exceed the Snow & Ice budget in February, after the budget was 80% expended. This deficit is requested to be funded from three sources: $331,104.61 from the Reserve fund, and $225,026.39 with transfers from expected surplus’ in four departments: Board of Health - $90,000; Library - $80,000; Elections & Registrars - $30,026.39; and Veterans - $25,000. The remaining deficit of $122,000 will be raised on the FY27 Tax Recap and funded by an allowed reduction to the Overlay budget on the FY27 Tax Recap. SIGNATURES: he whet, opin 06/18/26 lepartm. lead (Requesting Dept) — late . wo) 06/18/26 rector of Finance jale 5 dale approved 06/18/26 own ountan vallabully OF Funds, ale Board oF Selectmen Board OF Selectmen Board of Selectmen Board OF Selec men Board of Selectmen Revision Date: August 5, 2014 S:FORM - RESERVE FUND TRANSFER REQUEST.XLS
Source page 12
* Org Object Project 15101 51100 15101 51110 15101 51121 15101 51151 15101 51159 15101 51200 15101 51201 15101 51202 15101 51226 15101 51300 15101 51400 15101 51920 15101 51950 ait ston SI | A] A) S} A 1 SI 15102 52402 15102 52425 15102 52434 15102 53102 15102 53105 15102 53106 15102 53400 15102 53406 15102 53408 15102 5340D 15102 53813 15102 54001 15102 54008 15102 54801 15102 55000 15102 56S01 15102 57000 15102 57105 15102 5710C 15102 57300 15102 57808 15102 5780A 15102 57900 Al} Sf A} SI) SI Sl cl A) Al Bl S] S14} V1 Sl SI Sl al Sl al SA) Description BOARD OF HEALTH SALARY DEPARTMENT HEAD SALARY PUBLIC HEALTH NURSE SAL. ADMIN ASSISTANT SALARY BOARD CLERK SALARY TEMPORARY EMPLOYEES SAL. PER DIEM PUBLIC HLTH NURSE SAL SANITARIAN SALARY ASSISTANT HEALTH NURSE OVERTIME SALARY LONGEVITY STIPENDS CONTRACT PROVISION SERVICE CONTRACTS REPAIR/MAINT EQUIPMENT SOFTWARE MAINTENANCE VETERINARIAN RABIES SERV PROF.SERV.-PHYSICIAN PROF.SERV.-ANIMAL INSPEC TELEPHONE/COMMUNICATIONS COMMUNICATIONS - OTHER POSTAGE ADVERTISING SNCARC APPROPRIATION SUPPLIES ANIMAL DISEASE EXPENSE GASOLINE & OIL MEDICAL SUPPLIES SEG HELPLINE OTHER CHARGES&EXPENDITUR IN-STATE TRAVEL MEETINGS DUES & MEMBERSHIPS TESTING CLINICS HEALTH FAIR EXPENSE TOTAL EXPENSE Monthly Average Expense Expenditures TOTAL BOH BUDGET FY 2026 SUMMARY FY26 BUDGET CHALLENGES.xlsx BOARD of HEALTH BUDGET YTD THRU 6/16/26 Estimated FYE 2026 576.80 80,893.94 (2,479.53) (65.55) (126.00) (1,392.75) (39,633.87) 53,004.00 502.40 (2,308.80) 00.00 39,770.54 (5,349.20) 527.41 600.00 750.00 (1,206.90) 563.22 (1,622.19) 970.66 545.00 (1,211.00) 11,050.00 (125.14) 1,322.69 1,500.00 (401.95) 1,835.98 755.00 2,867.00 1,500.00 1,824.94 16,695.52 106,466.06 Remaining June '26 Estimate 150.00 7,212.08 4,370.87 7,546.98 274.40 150.00 150.38 19,854.71 5,000.00 5,000.00 24,854.74 BOH 2026 Available 150.0 7,788.88 80,893.94 1,891.34 (65.65) (126.C0) (1,392.75) (32,086.89) 53,004.00 776.80 150.00 (2,158.42) 800.00 109,625.25 (349.20) 527.41 600.00 750.00 (1,206.90) 563.22 (1,622.19) 970.66 545.00 (1,211.00) 11,050.00 (225.14) 1,322.69 1,500.00 (401.95) 1,835.98 755.00 2,867.00 1,500.00 1,824.94 21,695.52 131,320.77 2026 Actual 1,650.00 102,955.12 31,590.06 62,168.66 565.65 126.00 1,392.75 107,807.89 823.20 1,300.00 2,158.42 312,538.75 349.20 822.59 3,000.00 1,206.90 786.78 3,222.19 29.34 595.00 13,000.00 1,755.23 125.14 4,177.31 901.95 1,064.02 195.00 1,083.00 225.06 1,365.00 30,903.71 2,687.28 343,442.46 2026 Revised Budget 1,800.00 110,744.00 112,484.00 64,061.00 500.00 75,721.00 53,004.00 1,600.00 1,450.00 800.00 422,164.00 1,350.00 600.00 750.00 3,000.00 1,350.00 1,600.00 1,000.00 1,140.00 13,000.00 2,500.00 11,050.00 2,500.00 1,500.00 500.00 2,900.00 950.00 3,950.00 1,500.00 2,050.00 1,365.00 54,555.00 4,546.25 476,719.00 2026 Original Budget 1,800.00 110,744.00 112,484.00 64,061.00 500.00 75,721.00 53,004.00 1,600.00 1,450.00 800.00 422,164.00 1,350.00 600.00 750.00 3,000.00 1,350.00 1,6C0.00 1,0C0.00 1,140.00 13,000.00 2,500.00 11,050.00 2,500.00 1,500.00 500.00 2,900.00 950.00 3,950.00 1,500.00 2,050.00 1,365.00 54,555.00 476,719.00 2026Encumbrances/ Requisitions 1,955.77 4,955.77 6/18/2026
Source page 13
13 16101 14 16101 15 16101 16 16101 17 16101 23 16102 24 16102 26 16102 27 16102 28 16102 30 16102 34 16102 35 16102 36 16102 37 16102 38 16102 39 16102 40 16102 41 16102 42 16102 43 16102 44 16102 46 16102 Object Project 51100 51110 51131 $1157 51180 51181 51182 51300 51400 51470 51560 51920 51950 52424 52425 52704 53108 53400 53408 54004 54501 55100 55101 55102 55104 55105 55106 5580E 56002 57000 5710C Description DEPARTMENT HEAD SALARY ASST. TO DEPT. HEAD SAL SENIOR CUSTODIANS SALARY CLERK PART TIME SALARY DEPARTMENT LIBRARIANS SA LIBRARY ASSISTANTS SAL. PAGES SALARIES OVERTIME SALARY LONGEVITY NIGHT DIFFERENTIAL CELL PHONE STIPENDS STIPENDS CONTRACT PROVISION REPAIR/MAINT COMPUTER REPAIR/MAINT EQUIPMENT UNIFORM RENTAL PRINTING & BINDING TELEPHONE/COMMUNICATIONS POSTAGE COMPUTER SUPPLIES/SOFTWA CUSTODIAL SUPPLIES BOOKS & PERIODICALS LIBRARY SUPPLIES NON-PRINT SERIALS DIGITAL INFORMATION E-BOOKS WORK SHOES NETWORK OTHER CHARGES/EXPENDITURE MEETINGS TOTAL EXPENSE Monthly Average Expense Expenditures TOTAL LIBRARY FY 2026 BUDGET SUMMARY FY26 BUDGET CHALLENGES.xIsx LIBRARY BUDGET FY 2026 YTD THRU 6/16/26 Estimated FYE 2026 (25.62) 85,000.00 44,187.33 1,899.27 90,525.79 (14,755.01) (33,424.85) 5,563.36 (44.30) (3,900.00) 2,698.80 25,082.69 202,807.47 (48,088.15) 636.00 1,500.00 230.09 (767.18) 400.00 (9,420.50) 6,723.61 36,210.21 (6,519.19) 14,969.38 6,372.48 (26,059.77) 18,711.77 150.00 7,291.55 (2,865.30) 525.00 (0.00) 202,807.47 Remaining June '26 Estimate 7,962.44 7,890.72 2,729.25 32,891.60 21,707.03 4,869.45 1,700.00 1,708.33 563.04 19.62 82,041.48 47,077.58 47,077.58 129,119.06 Library 2026 Available 7,936.82 85,000.00 52,078.05 4,628.52 123,417.39 6,952.02 (28,555.40) 7,263.36 1,708.33 518.74 (3,900.00) 2,718.42 25,082.69 284,848.94 (1,010.57) 636.00 1,500.00 230.09 (767.18) 400.00 (9,420.50) 6,723.61 36,210.21 (6,519.19) 14,969.38 6,372.48 (26,059.77) 18,711.77 150.00 7,291.55 (2,865.30) 525.00 47,077.58 331,926.52 2026 Actual 114,315.18 66,772.95 65,883.48 458,436.61 280,485.98 63,468.40 4,236.64 11,541.67 8,381.26 3,900.00 281.58 1,077,703.75 6,010.57 1,364.00 269.91 2,767.18 17,570.50 8,476.39 87,489.79 15,519.19 3,030.62 6,304.52 89,059.77 56,288.23 33,657.45 3,665.30 2,475.00 334,048.42 29,047.69 1,411,752.17 2026 Revised Budget 122,252.00 85,000.00 118,851.00 70,512.00 581,854.00 287,438.00 34,913.00 11,500.00 13,250.00 8,900.00 3,000.00 25,082.69 1,362,552.69 5,000.00 2,000.00 1,500.00 500.00 2,000.00 400.00 8,500.00 15,200.00 123,700.00 9,000.00 18,000.00 17,000.00 63,000.00 75,000.00 150.00 40,949.00 800.00 3,000.00 385,699.00 32,141.58 1,748,251.69 2026 Original Budget 122,252.00 85,000.00 118,851.00 70,512.00 581,854.00 287,438.00 34,913.00 11,500.00 13,250.00 8,900.00 3,000.00 1,337,470.00 5,000.00 2,000.00 1,500.00 500.00 2,000.00 400.00 8,500.00 15,200.00 123,700.00 9,000.00 18,000.00 17,000.00 63,000.00 75,000.00 150.00 40,948.00 800.00 3,000.00 385,699.00 1,723,169.00 2026Encumbrances/ Requisitions 4,323.00 4,573.00 4,573.00 6/18/2026
Source page 14
# = Org Object Project 111631 3 11631 4 11631 5 11631 6 11631 11632 11632 11632 11632 11632 11632 11632 11633 11633 moot Si} Al SI Sl Al Sl Si 51001 51162 51250 51300 51301 52000 53108 53408 54901 57706 5780D 5780G 54901 5780D ELECTIONS and REGISTRARS BUDGET FY 2026 YTD THRU 6/16/26 Description ELECT/& REGIST SALARIES POLICE DETAIL SALARIES ELECTION WORKERS SALARIES OVERTIME SALARY OVERTIME-OTHER DEPARTMENTS PURCHASE OF SERVICES PRINTING & BINDING POSTAGE MEALS MISCELLANEOUS PRINTING STREET LISTS ELECTION DAY EXPENSES MEALS PRINTING STREET LISTS TOTAL EXPENSE Monthly Average Expense Expenditures TOTAL ELECTIONS & REGISTRARS FY 2026 BUDGET SUMMARY FY26 BUDGET CHALLENGES.x\sx Estimated FYE 2026 483.04 5,120.64 12,982.50 5,000.00 2,674.25 26,260.43 (1,050.00) 329.51 5,564.91 1,385.36 170.00 1,500.00 1,992.36 374.22 180.00 10,446.36 36,706.79 Remaining June '26 ate 283.36 1,000.00 500.00 1,783.36 4,100.00 4,100.00 5,883.36 2026 Available 766.40 5,120.64 12,982.50 6,000.00 3,174.25 28,043.79 3,050.00 329.51 5,564.91 1,385.36 170.00 1,500.00 1,992.36 374.22 180.00 14,546.36 42,590.15 Elections & Reg 2026 Actual 2,833.60 5,379.35 376.50 825.75 9,415.21 8,950.00 4,570.49 12,273.09 914.64 130.00 4,507.64 1,320.00 32,665.86 2,840.51 42,081.07 2026 Revised Budget 3,600.00 10,500.00 13,359.00 6,000.00 4,000.00 37,459.00 12,000.00 7,000.00 17,838.00 2,300.00 300.00 1,500.00 6,500.00 374.22 1,500.00 49,312.22 4,109.35 86,771.22 2026 Original Budget 3,600.00 10,500.00 13,359.00 6,000.00 4,000.00 37,459.00 12,000.00 7,000.00 17,838.00 2,300.00 300.00 1,500.00 6,500.00 47,438.00 84,897.00 2026Encumbrances /Requisitions 2,100.00 2,100.00 2,100.00 6/18/2026
Source page 15
15431 15431 15431 15431 aml sti wl 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15433 15433 15433 15433 NI Ol DI Of a] S] OP NY] Cg] EY St] A] OF St] LD] WD] Sl Sl S! SS] 3) Sl SQ) Bl Hl A 8) ol Object Project 51100 51157 51400 52470 52700 53400 53406 53408 54200 54228 5530G 57000 57300 57700 57701 57707 54200 54228 5530G 57000 VETERANS FY 2026 BUDGET YTD THRU 6/16/26 Description Estimated FYE 2026 DEPARTMENT HEAD SALARY 1,772.82 CLERK PART TIME SALARY (3,036.39) LONGEVITY 3 CONTRACT PROVISION 2,873.20 (1,263.57) AMER LEGION BLDG MAINT/SUPPLY 7,492.00 LEASE PAYMENTS - TELEPHONE/COMMUNICATIONS (455.39) COMMUNICATIONS - OTHER 294.94 POSTAGE 399.66 OFFICE SUPPLIES - MEMORIAL DAY SUPPLIES (1,407.06) GRAVE MARKERS & FLAGS - OTHER CHARGES/EXPENDITURE 3,654.76 DUES & MEMBERSHIPS (1,601.94) ORDINARY BENEFITS 32,381.52 FUEL 3,050.00 INSURANCE COVERAGE (18,840.93) OFFICE SUPPLIES - MEMORIAL DAY SUPPLIES 2,536.74 GRAVE MARKERS & FLAGS 2,953.11 OTHER CHARGES/EXPENDITURE - TOTAL EXPENSE 30,457.41 Monthly Average Expense Expenditures TOTAL VETERANS FY 2026 BUDGET 29,193.84 SUMMARY FY26 BUDGET CHALLENGES.xIsx Remaining June '26 Estimate 6,257.68 2,550.00 30.35 200.00 19.59 400.00 2,000.00 500.00 900.00 7,000.00 35.00 6,100.00 37.51 17,222.45 26,030.13 Veterans 2026 Available 8,030.50 (486.39) 2,873.20 7,544.11 7,492.00 (455.39) 325.29 599.66 19.59 (1,007.06) 2,000.00 4,154.76 (701.94) 39,381.52 3,085.00 (12,740.93) 37.51 2,536.74 2,953.11 47,679.86 55,223.97 2026 Actual 89,356.50 32,151.39 500.00 122,007.89 3,600.00 455.39 374.71 400.34 892.90 15,987.06 1,095.24 1,285.94 65,618.48 35.00 47,740.93 1,415.00 138,900.99 12,078.35 260,908.88 2026 Revised Budget 97,387.00 31,665.00 500.00 2,873.20 132,425.20 7,492.00 3,600.00 700.00 1,000.00 912.49 14,980.00 2,000.00 5,250.00 584.00 105,000.00 3,120.00 35,000.00 37.51 2,536.74 2,953.11 1,415.00 186,580.85 15,548.40 319,006.05 2026 Original Budget 97,387.00 31,665.00 500.00 129,552.00 7,492.00 3,600.00 700.00 1,000.00 500.00 12,000.00 2,000.00 5,250.00 584.00 105,000.00 3,120.00 35,000.00 176,246.00 305,798.00 2026Encumbrances /Requisitions 6/18/2026
Source page 16
97202/81/9 Bulpuny yoyaq AeyaAQ XSIX’SFONITIVHD LADAGNE 9ZAJ AUVIAIAINS T8'vL8‘LE0'8 JINVIVE JANSSIY ATHIAO LNIYWYND ev'76l ‘22 JOVYRAV YVIA S JAOTV LNNOWY 00°000‘008 AWISSAO £¢0¢ Ad GALADANG GUCIS‘Lp9 «9b vZL'TeL §—v8'0SL'9V8 G6rOZ0‘0E9 §=7E67L‘77S = L5°L08LL9 GALNVeS SNOILdWdX4 8 SLNANSLVaV @c0¢ Ad €20¢ Ad vd0d AA S2OC Ad 9202 Ad JOVYIAV UWIAS NOILVINITWI JAYISAY AVIAAAO L202 Ad
Source page 17
TOWN OF CANTON RESERVE FUND TRANSFER REQUEST FOR FISCAL YEAR 2026 DEPARTMENT REQUESTING FUNDS: Name of Department: Amount Requested to be Transferred: Total Annual Budget (as voted by Town Meeting): Total Annual Budget Shortfall Current Balance in Reserve Fund Norfolk Agricultural High School $ 2,463.00 $ 50,000.00 $ 2,463.00 $ 60,895.39 This Reserve Fund Transfer is necessary for the following reasons: Canton student enrollment at the Norfolk Agricultural High School dropped by two students in 2026, from twelve to ten. However tuition increased by $1,000 or 22% to $5,801 per student. Student tuition was 38% of the current rate, at $2,200 only four years ago. Student enrollment averaged 9 for the six years prior to 2026. 06/18/26 aie 06/18/26 fale 06/18/26 own Accountant (Avaiability of Funds) ate Board OF Selectmen Board of Selectmen Board of Selectmen Board oF Selec men Board OF Selectmen Revision Date: August 5, 2014 SIGNATURES: E ~ Dy } S:FORM - RESERVE FUND TRANSFER REQUEST.XLS
Source page 18
TOWN OF CANTON
RESERVE FUND TRANSFER REQUEST FOR FISCAL YEAR 2026
DEPARTMENT REQUESTING FUNDS:
nip oF Rapariert: COVID19 - CARES FEMA GRANT FUND
Amount Requested to be Transferred: $ 58,432.39
Total Annual Budget (as voted by Town Meeting):
Total Annual Budget Shortfall $ 58,432.39
Current Balance in Reserve Fund $ 58,432.39
This Reserve Fund Transfer is necessary for the following reasons:
The Town has been carrying this deficit in the CARES FEMA Grant Fund for two years and now
DLS has directed that cities and towns close out these deficits at this fiscal year end.
Between FY 2020 and FY 2023 the Town expended $579,059.69 against this grant following the
guidelines provided by FEMA. The Town received $496,059.69 in reimbursements between FY
2021 and FY 2023. However the rules governing eligibility of expenses went through several
iterations of changes dictated by the Federal government well into the program's operation.
The result of those changes was a rejection of the $83,000 difference between expenditures and
reimbursements. That amount was funded with a Reserve Fund transfer at FYE 2023.
However in FY 2025, FEMA clawed back reimbursements nationally due to additional rules changes
on allowable expenditures. The result was that Canton was required to return $58,432.39 that year.
Now in FY 2026 the State is requiring these deficits be cured by FYE.
SIGNATURES:
,
06/18/26
oard of selecimen
oard OF selecimen
oard OF Selecimen
Board oF Selectmen
Board OF Selectmen
Revision Date: August 5, 2014 S:FORM - RESERVE FUND TRANSFER REQUEST.XLSSource page 19
Geoffrey E. Snyder Commissioner of Revenuc DIVISION OF LOCAL SERVICES = = Nee -_ MA DEPARTMENT OF REVENUE SEMLOF eputy ORES EIONeE To; City Auditors, Town, and Special Purpose District Accountants From: Deborah A. Wagner, Director of Accounts Date: June 2026 This letter sets forth the requirements for certification of General Fund free cash, certification of enterprise fund retained earnings, submission of required Division of Local Services (DLS) reports and certain other related matters. FEMA and COVID-related Special Revenue Funds Deficits in FEMA and CvRF-MP or ESSER special revenue funds on the 6/30/2026 balance sheet must be resolved according to procedures outlined here, during the FY2027 tax rate setting process. Regarding expected FEMA/MEMA reimbursements not related to the COVID-19 emergency, DLS has communicated with MEMA and many disbursements have been made. Please plan to provide for outstanding deficits in those accounts if final reimbursements are already received. Audited Financial Statements G.L, c. 44 § 42, requires the following regarding the submission of audited financial statements to DLS: “Whenever a city, town or district causes an audit of its accounts or the accounts of separate departments to be made by a firm or person of its own selection, the city, town or district clerk shall immediately, upon the employment of such firm or person, file the name and address with the director, and such firm or person shall, within 10 days after making the report of the audit and recommendations to the city, town or district, file a certified copy thereof with the director.” We require that audit firms upload these reports directly into our Gateway system. If your municipality/RSD had an audit for FY’s 2021 through 2025, please contact your audit firm and request that they upload the audited financials and management letter, if one was provided, into Gateway. The instructions for the firm to do this can be found here. FY2026 Deficits — Snow and Ice and COVID-19 We are aware that there is legislation pending in a supplemental budget for FY2026 that may allow the amortization of any FY2026 snow and ice deficit or COVID -19 deficit that must be provided for during the FY2027 tax rate setting process. If legislation is signed into law, instructions will follow under separate cover. Supporting a Commonwealth of Communities mass.gov/DLS