Canton, Massachusetts · Saved source text
Final Offical Statement dated January 23, 2023
Saved text from 211 source pages. Transcription and OCR may contain errors; verify figures and wording against the original. Retrieved 2026-10-15.
Source page 161
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL - GENERAL FUND
YEAR ENDED JUNE 30, 2022
Budgeted Amounts Actual Actual Variance
Original Final Budgetary Budgetary Positive
Budget Budget Amounts Encumbrances Adjusted (Negative)
Revenues:
Taxes:
Real estate and personal property taxes $ 85,632,271 $ 85,632,271 $ 86,840,178 $ - 86,840,178 1,207,907
Tax title - - 148,855 - 148,855 148,855
Payments in lieu of taxes 1,882,844 1,882,844 1,882,844 - 1,882,844 -
Motor vehicle excise 4,305,574 4,305,574 5,014,394 - 5,014,394 708,820
Meals taxes 200,000 200,000 447,672 - 447,672 247,672
Room occupancy excise 112,582 112,582 270,584 - 270,584 158,002
92,133,271 92,133,271 94,604,527 - 94,604,527 2,471,256
Intergovernmental:
State aid - chapter 70 6,613,135 6,613,135 6,613,135 - 6,613,135 -
State aid - charter school 84,466 84,466 201,721 - 201,721 117,255
State aid - unrestricted 2,356,834 2,356,834 2,356,834 - 2,356,834 -
State aid - veterans 112,591 112,591 64,117 - 64,117 (48,474)
State aid - exemptions 110,294 110,294 243,229 - 243,229 132,935
State aid - state owned land 44,688 44,688 44,688 - 44,688 -
State aid - other - - 33,024 - 33,024 33,024
State aid - medicaid 100,000 100,000 326,038 326,038 226,038
MSBA school construction reimbursement 34,273 34,273 34,273 - 34,273 -
9,456,281 9,456,281 9,917,059 - 9,917,059 460,778
Departmental fees, charges, and other:
Municipal lien fees 45,000 45,000 48,000 - 48,000 3,000
Town clerk fees 40,000 40,000 35,617 - 35,617 (4,383)
Public safety detail fees 40,000 40,000 43,968 - 43,968 3,968
Other departmental fees 45,000 45,000 45,699 - 45,699 699
Rentals 200,000 200,000 236,884 - 236,884 36,884
Conservation department revenues 25,000 25,000 20,658 - 20,658 (4,342)
Solar revenues 374,659 374,659 475,320 - 475,320 100,661
Other departmental revenues 175,000 175,000 194,417 - 194,417 19,417
944,659 944,659 1,100,563 - 1,100,563 155,904
Licenses and permits:
Alcohol licenses 65,000 65,000 88,540 - 88,540 23,540
Other licenses 75,000 75,000 93,702 - 93,702 18,702
Building permits 1,000,000 1,000,000 1,427,740 - 1,427,740 427,740
1,140,000 1,140,000 1,609,982 - 1,609,982 469,982
Fines and forfeitures:
Motor vehicle fines 45,000 45,000 37,206 - 37,206 (7,794)
Other fines 5,000 5,000 2,255 - 2,255 (2,745)
50,000 50,000 39,461 - 39,461 (10,539)
Penalties and interest on taxes 275,000 275,000 284,510 - 284,510 9,510
-
Interest and investment income 164,000 164,000 156,257 - 156,257 (7,743)
Total Revenues 104,163,211 104,163,211 107,712,359 - 107,712,359 3,549,148
Town of Canton, Massachusetts B-85 Annual Comprehensive Financial ReportSource page 162
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL - GENERAL FUND
YEAR ENDED JUNE 30, 2022
Budgeted Amounts Actual Actual Variance
Original Final Budgetary Budgetary Positive
Budget Budget Amounts Encumbrances Adjusted (Negative)
Expenditures:
Current:
General Government:
Executive Branch 1,597,729 1,340,129 1,128,979 34,957 1,163,936 176,193
Executive Branch Articles 43,802 48,802 3,131 45,671 48,802 -
Commitees and Commissions 39,703 39,703 27,037 6,565 33,602 6,101
Reserve Fund 600,000 230,044 - - - 230,044
Finance Department 1,473,458 1,485,395 1,347,970 120,042 1,468,012 17,383
Finance Department Articles 109,910 109,910 100,529 9,206 109,735 175
Assessors 387,036 388,926 290,250 8,000 298,250 90,676
Assessors Articles - - - - - -
Town Clerk & Elections 284,861 290,105 266,154 5,343 271,497 18,608
Town Clerk & Elections Articles - - - - - -
Conservation Commission 162,438 163,907 154,843 2,100 156,943 6,964
Conservation Commission Articles 8,410 8,410 - - - 8,410
Planning Board 70,734 73,670 73,491 - 73,491 179
Unpaid Bills - 15,207 15,207 - 15,207 -
Town Insurance 1,403,711 1,403,711 1,262,147 73,181 1,335,328 68,383
Total General Government 6,181,792 5,597,919 4,669,738 305,065 4,974,803 623,116
Public Safety
Fire Department 7,095,873 7,363,109 7,326,443 36,188 7,362,631 478
Fire Department Articles 151,585 151,585 115,123 36,461 151,584 1
Police Department 5,794,500 5,879,353 5,716,972 145,784 5,862,756 16,597
Police Department Articles 294,268 294,268 56,557 237,711 294,268 -
Building & Zoning 394,258 400,153 395,929 - 395,929 4,224
Total Public Safety 13,730,484 14,088,468 13,611,024 456,144 14,067,168 21,300
Education:
School 52,495,677 52,740,719 46,765,572 4,726,580 51,492,152 1,248,567
School Articles 1,546,632 1,546,632 735,927 810,653 1,546,580 52
Blue Hill Regional 1,472,906 1,472,906 1,472,906 - 1,472,906 -
Norfolk County Agricultural HS 20,000 20,000 19,800 - 19,800 200
Total Education 55,535,215 55,780,257 48,994,205 5,537,233 54,531,438 1,248,819
Public Works:
Public Works 3,293,161 3,302,410 3,118,809 168,395 3,287,204 15,206
Public Works Articles 2,178,799 2,495,800 149,431 2,346,369 2,495,800 -
Street Lighting 75,000 77,500 77,265 - 77,265 235
Snow & Ice 650,500 783,500 758,519 - 758,519 24,981
Trash Collection 2,458,964 2,458,964 2,298,132 17,931 2,316,063 142,901
Total Public Works 8,656,424 9,118,174 6,402,156 2,532,695 8,934,851 183,323
Health and Human Services:
Health Department 384,534 393,919 360,843 14,500 375,343 18,576
Council on Aging 486,132 509,450 505,747 3,702 509,449 1
Council on Aging Articles 61,000 61,000 - 61,000 61,000 -
Veteran's Services 272,602 274,041 198,312 734 199,046 74,995
Veteran's Services Articles 25,000 25,000 24,974 - 24,974 26
Total Health and Human Services 1,229,268 1,263,410 1,089,876 79,936 1,169,812 93,598
(continued)
Town of Canton, Massachusetts B-86 Annual Comprehensive Financial ReportSource page 163
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL - GENERAL FUND
YEAR ENDED JUNE 30, 2022
Budgeted Amounts Actual Actual Variance
Original Final Budgetary Budgetary Positive
Budget Budget Amounts Encumbrances Adjusted (Negative)
Culture and Recreation:
Recreation & Playground 907,723 960,934 944,918 15,939 960,857 77
Recreation & Playground Articles 73,442 108,442 41,452 66,985 108,437 5
Paul Revere Heritage Comm 11,704 11,704 11,234 - 11,234 470
Paul Revere Heritage Comm Articles 18,424 18,424 14,785 3,639 18,424 -
Public Library 1,486,175 1,488,116 1,482,208 - 1,482,208 5,908
Public Library Articles 74,715 74,715 63,568 11,147 74,715 -
Total Culture and Recreation 2,572,183 2,662,335 2,558,165 97,710 2,655,875 6,460
Pension Benefits: 6,463,772 6,463,772 6,449,186 - 6,449,186 14,586
Employee Benefits:
Unemployment Compensation 100,000 100,000 100,000 - 100,000 -
Employer Share- Health 13,143,953 13,143,953 12,856,382 - 12,856,382 287,571
Employer Share- Life 62,250 62,250 58,387 - 58,387 3,863
Employer Share- OPEB 1,050,000 1,050,000 1,050,000 - 1,050,000 -
Total Employee Benefits 14,356,203 14,356,203 14,064,769 - 14,064,769 291,434
State and County Charges: 1,501,941 1,501,941 1,461,597 - 1,461,597 40,344
Debt Service: 4,623,967 4,623,967 4,558,128 - 4,558,128 65,839
Total Expenditures 114,851,249 115,456,446 103,858,844 9,008,783 112,867,627 2,588,819
(103,858,844)
Other Financing Sources (Uses)
Transfers in 2,496,353 3,041,397 3,046,399 3,046,399 5,002
Transfers out (836,106) (1,010,954) (1,010,954) (1,010,954) -
Total Other Financing Sources (Uses) 1,660,247 2,030,443 2,035,445 $ 2,035,445 5,002
Excess (Deficiency) of Revenues and Other
Financing Sources Over Expenditures/Uses
Of Prior Year Budgetary Fund Balance (9,027,791) (9,262,792) $ 5,888,960 $ 6,142,969
Other Budgetary Items
Use of unassigned fund balance $ 2,975,494 $ 3,210,495
Prior year encumbrances 5,975,773 5,975,773
Other 76,524 76,524
Total Other Budgetary Items 9,027,791 9,262,792
Net budget and actual $ - $ -
(Concluded)
The notes to the financial statements are an integral part of this statement.
The notes to the required supplementary information are and integral part of this statement.
Town of Canton, Massachusetts B-87 Annual Comprehensive Financial ReportSource page 164
TOWN OF CANTON, MASSACHUSETTS
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
YEAR ENDED JUNE 30, 2022
I. Pension Plan
Pension Contributions – The Town contributes to the Norfolk County Retirement System (the
System), a cost-sharing multiple-employer contributory defined benefit pension plan established
under Chapter 32 of Massachusetts General Law Chapter 32. Under provisions of this law,
participating employers are assessed their share of the total retirement cost based on the entry age,
normal actuarial cost method. The pension appropriations are established by the Public Employee
Retirement Administration Commission (PERAC) based on a funding schedule approved by the
System.
Changes in Assumptions – None.
II. Other Postemployment Benefit Plan
The Town administers a single employer defined benefit healthcare plan that provides health, dental
and life insurance benefits (other postemployment benefits) to retirees and their
dependents/beneficiaries in accordance with Section 20 of Massachusetts General Law Chapter 32B.
The Town is not required to fully fund the actuarially determined contribution.
Methods and assumptions used to determine contribution rates are as follows:
Investment rate of return 5.88%, net of OPEB plan investment expense,
including inflation.
Muncipal bond rate 4.09% as of June 30, 2022
Discount Rate 5.83%, net of OPEB plan investment expense
including inflation.
Inflation 2.50% annually as of June 30, 2022 and for future periods
Health Care Trend Rate 4.5%
Salary Increases 3.00% annually as of June 30, 2022 and for future periods
Cost of Living Adjustment Not applicable.
Pre-Retirement Mortality RP-2014 Mortality Table for Blue Collar Employees projected
generationally with scale MP-2016, set forward one year
for females
Post-Retirement Mortality RP-2014 Mortality Table for Blue Collar Healthy Annuitants
projected generationally with scale MP-2016, set forward one
year for females
Disabled Mortality RP-2014 Mortality Table for Blue Collar Healthy Annuitants
projected generationally with scale MP-2016, set forward one
year
Actuarial Cost Method Individual entry age normal
Town of Canton, Massachusetts B-88 Annual Comprehensive Financial ReportSource page 165
Changes in Assumptions – The discount rate increased from 6.25% to 5.83%.
III. Budgetary Basis of Accounting
Budgetary Information – An annual budget is legally adopted for the General Fund and the
Enterprise Fund. The budget is recommended by the Finance Committee and approved by Town
Meeting at the Town’s annual meeting in May. Changes subsequent to the approved Town Meeting
budget require majority Town Meeting approval at a Special Town Meeting. Expenditures may not
legally exceed appropriations at the department level. Department heads may transfer, without
Town Meeting approval, appropriation balances from one account to another within their department
or budget, and within the categories of salaries and expenses. At the close of each fiscal year,
unencumbered appropriation balances lapse and revert to unassigned fund balance.
The Town adopts an annual budget for the general fund in conformity with the guidelines described
above. During fiscal year 2022, Town Meeting approved various supplemental budgetary
appropriations which resulted in a $800,000 net increase from the original voted budget primarily
used for building renovations and a supplement to the fire department budget. The Town
Accountant has the responsibility to ensure that budgetary control is maintained in the manner in
which the appropriations were voted by Town Meeting. Budgetary control is exercised through the
Town’s accounting system.
Budgetary-to-GAAP Reconciliation – The Town’s general fund is prepared on a basis of accounting
other than GAAP. A reconciliation of the budgetary-basis to GAAP-basis results for the General
Fund for the fiscal year ended June 30, 2022, is as follows:
Basis of
Accounting Fund Perspective
Differences Differences Total
Revenues on a budgetary basis $ 107,712,359
Stabilization revenue $ - $ (33,685) (33,685)
Change in accruing tax revenues (404,366) - (404,366)
Change in recording tax refunds payable (1,908,356) - (1,908,356)
On behalf payments 6,967,740 - 6,967,740
Revenues on a GAAP basis $ 4,655,018 $ (33,685) $ 112,333,692
Expenditures on a budgetary basis $ 103,858,844
Reclass of enterprise indirects cost to expenditures $ (1,068,238) $ - (1,068,238)
Change in accruing payroll expenditures 1,505,732 - 1,505,732
Internal service fund transfer - (100,000) (100,000)
On behalf payments 6,967,740 - 6,967,740
Expenditures on a GAAP basis $ 7,405,234 $ (100,000) $ 111,164,078
Other financing sources (uses) on a budgetary basis $ 2,035,445
Reclass of enterprise indirects cost to expenditures $ (1,068,238) $ - (1,068,238)
Internal service fund transfer - (100,000) (100,000)
Other financing sources (uses) on a GAAP basis $ (1,068,238) $ (100,000) $ 867,207
Town of Canton, Massachusetts B-89 Annual Comprehensive Financial ReportSource page 166
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Combining Statements Town of Canton, Massachusetts B-91 Annual Comprehensive Financial Report
Source page 168
Nonmajor Governmental Funds
Narrative
Special Revenue Funds –
Special revenue funds are used to account for certain revenue generating activities that are legally and/or
programmatically restricted to expenditures for a specific purpose. From the Town’s financial ledgers,
these activities can be distinctly categorized into the following groupings:
School Lunch – This segregated revolving fund accounts for the activities of the child nutrition programs;
amounts collected from services include federal and state meal reimbursements and meal charges.
Private Grants – This fund accounts for grant funds received from private organizations that are to be
used to fund various governmental programs.
Town Revolving – This fund accounts for the non-school related activity within revolving funds
established in accordance with MGL Chapter 44, Section 53E ½ and other applicable statutes.
School Revolving – This fund accounts for educational-based activities within revolving funds established
in accordance with MGL Chapter 44, Section 53E ½ and Chapter 71.
Recreation – This fund accounts for self-supporting recreation programs and activities.
Ambulance – This fund accounts for the fees generated by the operations of the fire department’s
ambulance service that are used to fund specific operating costs of the department.
Community Preservation – This fund accounts for assets that are restricted by state law for the purposes
of acquiring or developing open space and recreational facilities, historic resources and affordable
housing.
Town Grants – This fund accounts for non-school grant programs received either directly from federal
and state agencies or indirectly through pass-through entities.
School Grants – This fund accounts for educational-based grant programs received either directly from
federal and state agencies or indirectly through pass-through entities.
Roadway Improvements – This fund accounts for certain roadway improvement projects which are fully
reimbursed by the Commonwealth of Massachusetts.
Other Departmental – This fund accounts for activity of donated funds, public safety details, and other
restricted funds used to support governmental programs.
Town of Canton, Massachusetts B-92 Annual Comprehensive Financial ReportSource page 169
Permanent Funds –
Permanent funds are used to report resources that are legally restricted to the extent that only earnings, not
principal, may be used for purposes that support governmental programs.
Cemetery Trust Funds – This fund accounts for contributions earmarked for the perpetual care and
maintenance of cemetery facilities and property.
Library Trust Funds – This fund accounts for contributions earmarked for the support of the Town’s
library.
Other Municipal Trust Funds – This fund accounts for all contributions including: gifts, donations and
bequests for which only earnings on the original trust corpus may be expended to benefit government
approved programs, other than those associated with cemetery and library activities.
Town of Canton, Massachusetts B-93 Annual Comprehensive Financial ReportSource page 170
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2022
Special Revenue Funds
School Private Town School
Lunch Grants Revolving Revolving Recreation
Assets:
Cash and cash equivalents $ 761,991 $ 464,583 $ 1,071,004 $ 2,350,169 $ 518,086
Investments - - - - -
Receivables, net of allowance for uncollectibles:
Property taxes - - - - -
Tax liens and foreclosures - - - - -
Departmental and other - - - - -
Intergovernmental 108,383 - - - -
Total Assets $ 870,374 $ 464,583 $ 1,071,004 $ 2,350,169 $ 518,086
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Warrants and accounts payable $ 4,135 $ 19,873 $ 191,048 $ 36,251 $ 28,252
Accrued payroll and withholdings 50,647 - 131 19,003 11,102
Unearned revenue - - - - -
Other liabilities - - 325 - -
Due to other funds - - - - -
Total Liabilities 54,782 19,873 191,504 55,254 39,354
Deferred Inflows of Resources:
Unavailable revenues - property taxes - - - - -
Unavailable revenues - other - - - - -
Total Deferred Inflows of Resources - - - - -
Fund Balances:
Nonspendable - - - - -
Restricted 815,592 444,710 879,500 2,294,915 478,732
Unassigned - - - - -
Total Fund Balances 815,592 444,710 879,500 2,294,915 478,732
Total Liabilities, Deferred Inflow of
Resources, and Fund Balances $ 870,374 $ 464,583 $ 1,071,004 $ 2,350,169 $ 518,086
Town of Canton, Massachusetts B-94 Annual Comprehensive Financial ReportSource page 171
Sub-total
Community Town School Roadway Other Special
Ambulance Preservation Grants Grants Improvements Departmental Revenue Funds
$ 2,013,531 $ 2,615,279 $ 975,126 $ 1,178,463 $ - $ 3,436,600 $ 15,384,832
- - 260,120 - - - 260,120
- 6,842 - - - - 6,842
- 6,729 - - - - 6,729
675,416 - - - - 442,407 1,117,823
- - 236,466 398,062 783,876 - 1,526,787
$ 2,688,947 $ 2,628,850 $ 1,471,712 $ 1,576,525 $ 783,876 $ 3,879,007 $ 18,303,133
$ - $ 23,425 $ 47,253 $ 76,876 $ - $ 99,435 $ 526,548
- - 5,001 18,888 - 14,213 118,985
- - 1,176,243 - - - 1,176,243
- - - - - - 325
- - - - 756,550 - 756,550
- 23,425 1,228,497 95,764 756,550 113,648 2,578,651
- 13,571 - - - - 13,571
675,416 - - - - 78,158 753,574
675,416 13,571 - - - 78,158 767,145
- - - - - - -
2,013,531 2,591,854 598,599 1,480,761 27,326 3,835,773 15,461,293
- - (355,384) - - (148,572) (503,956)
2,013,531 2,591,854 243,215 1,480,761 27,326 3,687,201 14,957,337
$ 2,688,947 $ 2,628,850 $ 1,471,712 $ 1,576,525 $ 783,876 $ 3,879,007 $ 18,303,133
Town of Canton, Massachusetts B-95 Annual Comprehensive Financial ReportSource page 172
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2022
Permanent Funds Total
Cemetery Library Other Sub-total Nonmajor
Trust Trust Municipal Permanent Governmental
Funds Funds Trust Funds Funds Funds
Assets:
Cash and cash equivalents $ 66,077 $ 173,921 $ 13,704 $ 253,702 $ 15,638,534
Investments 570,255 443,092 168,947 1,182,294 1,442,414
Receivables, net of allowance for uncollectibles:
Property taxes - - - - 6,842
Tax liens and foreclosures - - - - 6,729
Departmental and other - - - - 1,117,823
Intergovernmental - - - - 1,526,787
Total Assets $ 636,332 $ 617,013 $ 182,651 $ 1,435,996 $ 19,739,129
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Warrants and accounts payable $ - $ 1,630 $ - $ 1,630 $ 528,178
Accrued payroll and withholdings - - 256 256 119,241
Unearned revenue - - - - 1,176,243
Other liabilities - - - - 325
Due to other funds - - 220,000 220,000 976,550
Total Liabilities - 1,630 220,256 221,886 2,800,537
Deferred Inflows of Resources:
Unavailable revenues - property taxes - - - - 13,571
Unavailable revenues - other - - - - 753,574
Total Deferred Inflows of Resources - - - - 767,145
Fund Balances:
Nonspendable 558,597 21,553 12,235 592,385 592,385
Restricted 77,735 593,830 171,470 843,035 16,304,328
Unassigned - - (221,310) (221,310) (725,266)
Total Fund Balances 636,332 615,383 (37,605) 1,214,110 16,171,447
Total Liabilities and Fund Balances $ 636,332 $ 617,013 $ 182,651 $ 1,435,996 $ 19,739,129
(Concluded)
Town of Canton, Massachusetts B-96 Annual Comprehensive Financial ReportSource page 173
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NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
FISCAL YEAR ENDED JUNE 30, 2022
Special Revenue Funds
School Private Town School
Lunch Grants Revolving Revolving Recreation
Revenues:
Property taxes $ - $ - $ - $ - $ -
Intergovernmental 1,677,596 - 31,984 - -
Charges for services 110,464 - - - -
Departmental and other - - 225,314 1,368,622 421,737
Investment income 1,316 - 4 - -
Contributions and donations - - 55,940 - -
Total Revenues 1,789,376 - 313,242 1,368,622 421,737
Expenditures:
Current:
General government - 76,930 33,088 - -
Public safety - - 7,160 - -
Education 1,167,990 - - 1,550,850 -
Public works - 46,045 - - -
Health and human services - - 64,789 - -
Culture and recreation - - 61,448 - 270,843
Employee benefits - - - - -
Debt service:
Principal - - - - -
Interest - - - - -
Total Expenditures 1,167,990 122,975 166,485 1,550,850 270,843
Excess (Deficiency) Of Revenues
Over (Under) Expenditures 621,386 (122,975) 146,757 (182,228) 150,894
Other Financing Sources (Uses):
Premium from bonds and notes - - - - -
Transfers in - - - 660,000 -
Transfers out - - (40,002) - -
Total Other Financing Sources (Uses) - - (40,002) 660,000 -
Net Change in Fund Balances 621,386 (122,975) 106,755 477,772 150,894
Fund Balances - Beginning of Year 194,206 567,685 772,745 1,817,143 327,838
Fund Balances - End of Year $ 815,592 $ 444,710 $ 879,500 $ 2,294,915 $ 478,732
Town of Canton, Massachusetts B-98 Annual Comprehensive Financial ReportSource page 175
Sub-total
Community Town School Roadway Other Special
Ambulance Preservation Grants Grants Improvements Departmental Revenue Funds
$ - $ 712,977 $ - $ - $ - $ - $ 712,977
- 299,178 1,354,672 4,541,961 789,076 - 8,694,467
1,495,782 - - - - - 1,606,246
- 2,409 - - - 1,302,966 3,321,048
- 10,016 2,266 - - 44 13,646
- - - - - 465,116 521,056
1,495,782 1,024,580 1,356,938 4,541,961 789,076 1,768,126 14,869,440
- 69,769 363,880 - - 169,734 713,401
- - 458,167 - - 882,612 1,347,939
- - - 5,042,243 - 209,240 7,970,323
- - - - 821,458 - 867,503
- - 158,971 - - - 223,760
- 360,116 274,678 - - - 967,085
- - - - - 243,240 243,240
- 185,000 - - - - 185,000
- 66,490 - - - - 66,490
- 681,375 1,255,696 5,042,243 821,458 1,504,826 12,584,741
1,495,782 343,205 101,242 (500,282) (32,382) 263,300 2,284,699
- - - - - 54,856 54,856
- - 22,456 - - 176,106 858,562
(1,258,530) - - - - (264,425) (1,562,957)
(1,258,530) - 22,456 - - (33,463) (649,539)
237,252 343,205 123,698 (500,282) (32,382) 229,837 1,635,160
1,776,279 2,248,649 119,517 1,981,043 59,708 3,457,364 13,322,177
$ 2,013,531 $ 2,591,854 $ 243,215 $ 1,480,761 $ 27,326 $ 3,687,201 $ 14,957,337
(Continued)
Town of Canton, Massachusetts B-99 Annual Comprehensive Financial ReportSource page 176
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
FISCAL YEAR ENDED JUNE 30, 2022
Permanent Funds Total
Cemetery Library Other Sub-total Nonmajor
Trust Trust Municipal Permanent Governmental
Funds Funds Trust Funds Funds Funds
Revenues:
Property taxes $ - $ - $ - $ - $ 712,977
Intergovernmental - - - - 8,694,467
Charges for services - - - - 1,606,246
Departmental and other - - - - 3,321,048
Investment income 3,623 3,638 1,187 8,448 22,094
Contributions and donations 18,400 2,436 100 20,936 541,992
Total Revenues 22,023 6,074 1,287 29,384 14,898,824
Expenditures:
Current:
General government - - 4,636 4,636 718,037
Public safety - - - - 1,347,939
Education - - - - 7,970,323
Public works - - - - 867,503
Health and human services - - 221,310 221,310 445,070
Culture and recreation - 23,843 - 23,843 990,928
Employee benefits - - - - 243,240
Debt service:
Principal - - - - 185,000
Interest - - - - 66,490
Total Expenditures - 23,843 225,946 249,789 12,834,530
Excess (Deficiency) Of Revenues
Over (Under) Expenditures 22,023 (17,769) (224,659) (220,405) 2,064,294
Other Financing Sources (Uses):
Premium from bonds and notes - - - - 54,856
Transfers in - - - - 858,562
Transfers out (5,000) - - (5,000) (1,567,957)
Total Other Financing Sources (Uses) (5,000) - - (5,000) (654,539)
Net Change in Fund Balances 17,023 (17,769) (224,659) (225,405) 1,409,755
Fund Balances - Beginning of Year 619,309 633,152 187,054 1,439,515 14,761,692
Fund Balances - End of Year $ 636,332 $ 615,383 $ (37,605) $ 1,214,110 $ 16,171,447
(Concluded)
Town of Canton, Massachusetts B-100 Annual Comprehensive Financial ReportSource page 177
Internal Service Funds
Narrative
Internal service funds are used to account for the financing of services provided by one department to
other departments or governmental units. The Town’s risk financing activities accounts for in the internal
service funds can be distinctly categorized into the following groupings:
Health Claims – This fund accounts for the group health and dental insurance activity for active Town
employees and retirees.
Workers’ Compensation Claims – This fund accounts for workers’ compensation benefits, replacement
wages and medical claims expenses of employees that qualify for such benefits.
Unemployment Claims – This fund accounts for unemployment benefits for eligible employees.
Building Insurance – This fund accounts for resource accumulated to pay for damage to Town property
that is not covered by liability insurance.
Town of Canton, Massachusetts B-101 Annual Comprehensive Financial ReportSource page 178
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2022
Total
Health Workers' Unemployment Building Internal
Claims Compensation Claims Insurance Service Funds
Assets:
Current assets:
Cash and cash equivalents $ 4,649,997 $ 59 $ 338,017 $ 22,393 $ 5,010,466
Investments 5,880,216 - - - 5,880,216
Receivables, net of allowance for uncollectibles:
Departmental and other 124,342 - - - 124,342
Prepaid items 707,181 - - - 707,181
Deposit held by third party 61,800 - - - 61,800
Total Current Assets 11,423,536 59 338,017 22,393 11,784,005
Liabilities:
Current liabilities:
Warrants and accounts payable 204,117 - - - 204,117
Health claims incurred but not reported 993,078 - - - 993,078
Total Current Liabilities 1,197,195 - - - 1,197,195
Net Position:
Unrestricted 10,226,341 59 338,017 22,393 10,586,810
TOTAL NET POSITION $ 10,226,341 $ 59 $ 338,017 $ 22,393 $ 10,586,810
Town of Canton, Massachusetts B-102 Annual Comprehensive Financial ReportSource page 179
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
FISCAL YEAR ENDED JUNE 30, 2022
Total
Health Workers' Unemployment Building Internal Service
Claims Compensation Claims Insurance Funds
Operating Revenues:
Employee contributions $ 4,053,927 $ - $ - $ - $ 4,053,927
Employer contributions 11,775,693 - 100,000 - 11,875,693
Stop loss reimbursements 192,694 - - - 192,694
Total Operating Revenues 16,022,314 - 100,000 - 16,122,314
Operating Expenditures:
Employee benefits 14,700,461 (391) 13,075 - 14,713,145
Total Operating Expenditures 14,700,461 (391) 13,075 - 14,713,145
Operating Income (Loss) 1,321,853 391 86,925 - 1,409,169
Nonoperating Revenues (Expenses):
Investment Income 89,652 59 918 130 90,759
Income (Loss) Before Transfers 1,411,505 450 87,843 130 1,499,928
Change in Net Position 1,411,505 450 87,843 130 1,499,928
Fund Balances - Beginning of Year 8,814,836 (391) 250,174 22,263 9,086,882
Fund Balances - End of Year $ 10,226,341 $ 59 $ 338,017 $ 22,393 $ 10,586,810
Town of Canton, Massachusetts B-103 Annual Comprehensive Financial ReportSource page 180
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
FISCAL YEAR ENDED JUNE 30, 2022
Total
Health Workers' Umemployment Building Internal Service
Claims Compensation Claims Insurance Funds
Cash Flows From Operating Activities:
Receipts from interfund services provided $ 16,090,919 $ - $ 100,000 $ - $ 16,190,919
Payments for interfund services used (15,282,766) (469) (13,075) - (15,296,310)
Net Cash Provided by (Used in) Operating Activities 808,153 (469) 86,925 - 894,609
Cash Flows From Investing Activities:
Investment income 89,652 59 918 130 90,759
Investment of operating cash (1,090,315) - - - (1,090,315)
Net Cash Provided By Investing Activities (1,000,663) 59 918 130 (999,556)
Net Change in Cash and Cash Equivalents (192,510) (410) 87,843 130 (104,947)
Cash and Cash Equivalents:
Beginning of the Year 4,842,507 469 250,174 22,263 5,115,413
End of the Year $ 4,649,997 $ 59 $ 338,017 $ 22,393 $ 5,010,466
Reconciliation of Operating Income (Loss) to Net Cash
Provided by (Used in) Operating Activities:
Operating income (loss) 1,321,853 391 86,925 - 1,409,169
Adjustments to reconcile operating income (loss) to net
cash provided by (used in) operating activities:
Changes in assets and liablities:
Receivables 68,605 - - - 68,605
Prepaid items (523,261) - - - (523,261)
Accounts payable and accrued expenses 75,741 (860) - - 74,881
Health claims incurred but not reported (134,785) - - - (134,785)
Net Cash Provided by (Used in) Operating Activities $ 808,153 $ (469) $ 86,925 $ - $ 894,609
Town of Canton, Massachusetts B-104 Annual Comprehensive Financial ReportSource page 181
STATISTICAL SECTION
Above: The large upper playground was replaced at the Luce Elementary School in the summer of
2022. It was funded via an article from the Community Preservation Act account for $224,000 which
was approximately $46,000 under the appropriated amount of $270,000.
Town of Canton, Massachusetts B-105 Annual Comprehensive Financial ReportSource page 182
This page intentionally left blank. Town of Canton, Massachusetts B-106 Annual Comprehensive Financial Report
Source page 183
Statistical Section
This part of the comprehensive annual financial report presents information as a context for understanding
what the information in the financial statements, note disclosures, and required supplementary
information says about the Town’s overall financial health.
Financial Trends
These schedules contain trend information to help the reader understand how the Town’s financial
performance and well-being have changed over time.
Revenue Capacity
These schedules contain information to help the reader assess the Town’s most significant local revenue
source, the property tax.
Debt Capacity
These schedules present information to help the reader assess the affordability of the Town’s current
levels of outstanding debt, and the Town’s ability to issue additional debt in the future.
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the
environment within which the Town’s financial activities take place.
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information
in the Town’s financial report relates to the services the Town provides and the activities it performs.
Sources: Unless otherwise noted, the information in these schedules is derived from the financial
statements for the relevant year.
Town of Canton, Massachusetts B-107 Annual Comprehensive Financial ReportSource page 184
NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS
2013 2014 2015 (1) 2016 2017 2018 (2) 2019 2020 2021 2022
Governmental activities:
Net investment in capital assets……………………… $ 61,957,511 $ 70,116,230 $ 76,109,604 $ 78,591,436 $ 78,738,423 $ 81,317,923 $ 85,225,980 $ 85,368,370 $ 85,708,813 $ 86,070,110
Restricted…………………………………………… 10,768,853 8,912,488 9,193,516 9,006,548 10,642,548 10,880,921 10,431,283 12,654,553 11,044,088 9,983,304
Unrestricted………………………………………… (14,921,000) (23,682,247) (57,308,073) (55,970,281) (57,041,754) (86,179,993) (97,227,078) (92,984,331) (83,683,692) (74,402,367)
Total governmental activities net position………………… $ 57,805,364 $ 55,346,471 $ 27,995,047 $ 31,627,703 $ 32,339,217 $ 6,018,851 $ (1,569,815) $ 5,038,592 $ 13,069,209 $ 21,651,047
Business-type activities:
Net investment in capital assets……………………… $ 16,381,614 $ 15,743,697 $ 16,386,618 $ 17,457,708 $ 18,785,822 $ 20,603,290 $ 23,248,847 $ 28,388,654 $ 31,437,878 $ 31,934,615
Unrestricted………………………………………… 4,030,576 6,399,642 6,342,679 9,040,938 8,905,131 7,446,856 7,149,422 5,660,684 5,450,585 7,296,141
Total business-type activities net position………………… $ 20,412,190 $ 22,143,339 $ 22,729,297 $ 26,498,646 $ 27,690,953 $ 28,050,146 $ 30,398,269 $ 34,049,338 $ 36,888,463 $ 39,230,756
Primary government:
Net investment in capital assets……………………… $ 78,339,125 $ 85,859,927 $ 92,496,222 $ 96,049,144 $ 97,524,245 $ 101,921,213 $ 108,474,827 $ 113,757,024 $ 117,146,691 $ 118,004,725
Restricted…………………………………………… 10,768,853 8,912,488 9,193,516 9,006,548 10,642,548 10,880,921 10,431,283 12,654,553 11,044,088 9,983,304
Unrestricted………………………………………… (10,890,424) (17,282,605) (50,965,394) (46,929,343) (48,136,623) (78,733,137) (90,077,656) (87,323,647) (78,233,107) (67,106,226)
Total primary government net position…………………… $ 78,217,554 $ 77,489,810 $ 50,724,344 $ 58,126,349 $ 60,030,170 $ 34,068,997 $ 28,828,454 $ 39,087,930 $ 49,957,672 $ 60,881,803
(1) In fiscal year 2015, the Town restated its net pension liability. This resulted in a prior period restatement decreasing governmental activities and business-type activities beginning balances by
$34,589,481 and $2,341,420, respectively, as of July 1, 2014.
(2) In fiscal year 2018, the Town restated its net other postemployment liability. This resulted in a prior period restatement decreasing governmental activities and business-type beginning balances by
$28,907,860 and $1,180,102, respectively, as of July 1, 2017.
Town of Canton, Massachusetts B-108 Annual Comprehensive Financial ReportSource page 185
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
2013 2014 2015 2016 (1) 2017 (1) 2018 (1) 2019 (1) 2020 (1) 2021 (1) 2022
Expenses -
Governmental activities:
General government…...…………………………………………… $ 5,809,111 $ 6,231,894 $ 5,683,805 $ 5,764,062 $ 5,965,196 $ 5,578,489 $ 6,597,325 $ 6,967,692 $ 9,078,637 $ 6,554,007
Public safety…..…………………………………………………… 16,060,024 16,660,306 15,312,760 16,584,359 17,532,705 19,250,042 20,028,852 20,016,807 19,806,196 19,436,666
Education……..…………………………………………………… 61,782,205 64,153,101 54,772,830 60,963,021 68,325,037 70,396,176 72,945,712 74,489,136 79,983,691 78,799,564
Public works……...………………………………………………… 6,286,770 6,419,350 7,227,459 7,581,355 7,658,668 7,911,117 8,254,354 8,039,489 8,580,554 8,388,727
Health and human services……………...………………………… 1,314,086 1,346,871 1,609,060 1,536,513 1,684,833 1,635,120 1,598,126 1,620,371 1,622,066 1,775,067
Culture and recreation………...…………………………………… 2,985,722 3,123,867 3,006,143 3,698,331 3,683,115 3,768,025 4,763,997 3,868,895 3,503,774 4,212,611
Interest……………………………………………………………… 1,668,538 1,557,660 722,667 672,768 636,035 659,834 595,390 638,638 660,193 582,509
Total government activities expenses……………………………………. 95,906,456 99,493,049 88,334,724 96,800,409 105,485,589 109,198,803 114,783,756 115,641,028 123,235,111 119,749,151
Business-type activities:
Water……………………………………………………………… 5,853,408 5,225,383 5,253,139 5,692,320 6,141,278 7,105,456 6,656,972 7,398,151 6,323,100 6,361,192
Sewer……………………………………………………………… 5,173,053 5,366,166 5,416,303 5,925,780 6,191,663 6,275,549 6,415,007 6,473,346 6,652,823 6,782,774
Rink………………………………………………………………… 390,072 353,666 405,752 79,670 61,792 13,498 15,301 47,458 301,885 561,725
Total business-type activities expenses…………………………………… 11,416,533 10,945,215 11,075,194 11,697,770 12,394,733 13,394,503 13,087,280 13,918,955 13,277,808 13,705,691
Total primary government expenses……………………………………… $ 107,322,989 $ 110,438,264 $ 99,409,918 $ 108,498,179 $ 117,880,322 $ 122,593,306 $ 127,871,036 $ 129,559,983 $ 136,512,919 $ 133,454,842
Program Revenues -
Governmental activities:
Charges for services:
General government……………………………………………… $ 554,773 $ 978,216 $ 881,979 $ 776,450 $ 563,303 $ 629,653 $ 1,072,993 $ 527,241 $ 689,037 $ 583,866
Public safety……………………………………………………… 2,790,608 2,595,617 2,908,421 3,123,869 2,778,390 3,575,574 3,553,243 4,102,459 4,476,260 4,168,858
Education………………………………………………………… 2,253,878 2,632,798 2,640,969 2,788,752 2,328,949 2,463,638 2,402,968 1,680,802 880,649 1,745,173
Public works……………………………………………………… 210,642 227,108 281,025 316,164 267,218 308,449 293,344 251,233 325,153 305,621
Human services…………………………………………………… 85,978 91,484 151,953 97,633 101,977 107,678 95,143 96,066 51,869 122,012
Culture and recreation…………………………………………… 396,771 359,497 399,396 468,374 460,175 436,273 490,079 269,575 219,549 582,852
Operating grants and contributions………………………………… 16,961,153 18,811,622 13,609,976 15,841,950 18,253,254 19,405,225 20,992,327 23,414,891 29,450,495 22,498,270
Capital grants and contributions…………………………………… 550,999 611,930 2,832,069 1,562,827 922,822 2,293,126 795,169 2,963,184 1,694,958 1,434,480
Total government activities program revenues...………………………… 23,804,802 26,308,272 23,705,788 24,976,019 25,676,088 29,219,616 29,695,266 33,305,451 37,787,970 31,441,132
Business-type activities:
Charges for services - Water……………………………………… 6,702,942 6,943,731 7,011,223 7,084,917 6,929,539 7,186,664 6,631,764 7,007,031 7,533,763 7,712,653
Charges for services - Sewer……………………………………… 5,344,425 6,045,829 6,559,894 6,517,066 6,560,287 7,143,471 6,798,905 6,960,457 7,320,462 7,105,979
Charges for services - Rink………………………………………… 431,671 429,555 367,098 - - - - - 166,875 364,818
Capital grant and contributions……………………………………… - 463,500 - - - 5,625 450,000 2,515,469 204,450 1,235,807
Operating grants and contributions………………………………… - 6,250 37,338 2,093 80,960 - - - 150,000 -
Total business-type activities program revenues………………………… 12,479,038 13,888,865 13,975,553 13,604,076 13,570,786 14,335,760 13,880,669 16,482,957 15,375,550 16,419,257
Total primary government program revenues…………………………… $ 36,283,840 $ 40,197,137 $ 37,681,341 $ 38,580,095 $ 39,246,874 $ 43,555,376 $ 43,575,935 $ 49,788,408 $ 53,163,520 $ 47,860,389
Net (Expense)/Program Revenue
Governmental activities……………………....…………………… $ (72,101,654) $ (73,184,777) $ (64,628,936) $ (71,824,390) $ (79,809,501) $ (79,979,187) $ (85,088,490) $ (82,335,577) $ (85,447,141) $ (88,308,019)
Business-type activities……………………....……………………… 1,062,505 2,943,650 2,900,359 1,906,306 1,176,053 941,257 793,389 2,564,002 2,097,742 2,713,566
Total primary government net (expense)/program revenue……………… $ (71,039,149) $ (70,241,127) $ (61,728,577) $ (69,918,084) $ (78,633,448) $ (79,037,930) $ (84,295,101) $ (79,771,575) $ (83,349,399) $ (85,594,453)
(1) The roof of the Rink partially collapsed due to storm damage which temporarily suspended operations from 2015 to 2021 and led to a decrease in activity in the Rink Enterprise fund. (continued)
Town of Canton, Massachusetts B-109 Annual Comprehensive Financial ReportSource page 186
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
General Revenues and other Changes in Net Position -
Governmental activities:
Real estate and personal property taxes,
net of tax refunds payable……………………………………………… $ 56,128,582 $ 58,966,309 $ 61,423,003 $ 63,720,607 $ 67,168,983 $ 72,087,049 $ 74,151,256 $ 79,891,756 $ 83,971,060 $ 85,661,392
Tax liens………………………………………………………………… 597,670 421,708 591,950 213,952 204,512 220,189 301,286 91,185 586,103 264,810
Motor vehicle excise taxes……………………………………………… 3,101,266 3,914,171 3,380,408 4,385,878 4,376,168 4,581,480 4,707,385 4,906,443 4,931,089 4,935,611
Penalties and interest on taxes………………………………………… 263,511 323,695 344,012 310,740 254,164 314,625 364,795 240,078 382,088 284,510
Payments in lieu of taxes……………………………………………… 219,205 224,311 214,543 222,149 225,405 231,040 236,816 254,165 281,830 1,882,844
Hotel and meals taxes…………………………………………………… 38,309 460,905 568,317 581,621 601,227 593,076 603,821 568,692 421,813 718,256
Grants and contributions not restricted to specific programs………… 2,026,227 2,202,728 2,776,692 2,213,169 2,013,767 2,099,870 2,180,123 2,315,718 2,316,820 2,401,522
Unrestricted investment income……………………………………… 166,466 201,635 194,375 218,877 246,862 359,644 521,199 1,641,176 1,167,109 327,074
Insurance recoveries…………………………………………………… - - - - 2,190,705 - - - - -
Miscellaneous…………………………………………………………… 382,614 188,275 - - - - - - - -
Transfers……………………………………………………………… 1,166,968 1,063,245 1,232,584 - (1,824,747) 34,042 (500,000) (965,229) (690,607) 413,838
Total governmental activities………………………………………………… 64,090,818 67,966,982 70,725,884 71,866,993 75,457,046 80,521,015 82,566,681 88,943,984 93,367,305 96,889,857
Business-type activities:
Unrestricted investment income……………………………………… - 16,768 20,083 27,019 38,296 50,296 98,038 121,838 50,776 42,565
Transfers……………………………………………………………… (1,166,968) (1,063,245) (1,232,584) - 1,824,747 (34,042) 500,000 965,229 690,607 (413,838)
Total business-type activities….………..………………………………….. (1,166,968) (1,046,477) (1,212,501) 27,019 1,863,043 16,254 598,038 1,087,067 741,383 (371,273)
Total primary government general revenues and other
changes in net position………………………………………………… $ 62,923,850 $ 66,920,505 $ 69,513,383 $ 71,894,012 $ 77,320,089 $ 80,537,269 $ 83,164,719 $ 90,031,051 $ 94,108,688 $ 96,518,584
Changes in Net Position
Governmental activities……………………....…………………………….. $ (8,010,836) $ (5,217,795) $ 6,096,948 $ 42,603 $ (4,352,455) $ 541,828 $ (2,521,809) $ 6,608,407 $ 7,920,164 $ 8,581,838
Business-type activities……………………....…………………………….. (104,463) 1,897,173 1,687,858 1,933,325 3,039,096 957,511 1,391,427 3,651,069 2,839,125 2,342,293
Total primary government changes in net position…………………………… $ (8,115,299) $ (3,320,622) $ 7,784,806 $ 1,975,928 $ (1,313,359) $ 1,499,339 $ (1,130,382) $ 10,259,476 $ 10,759,289 $ 10,924,131
(concluded)
Town of Canton, Massachusetts B-110 Annual Comprehensive Financial ReportSource page 187
FUND BALANCES - GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
General Fund:
Nonspendable………………………… $ - $ - $ - $ - $ - $ 7,252 $ 15,376 $ 115,915 $ - $ -
Restricted……………………………… 5,483,092 5,160,240 - - - - 15,918 - - -
Committed…………………………… 328,343 470,608 358,148 364,246 886,722 923,152 1,026,447 1,148,811 1,108,984 3,628,842
Assigned…………………………….. 456,548 361,035 893,993 793,408 1,846,942 876,862 1,599,273 1,354,167 4,872,726 3,688,869
Unassigned…………………………… 7,118,096 8,276,920 9,815,657 11,430,875 12,961,775 16,128,195 17,224,537 19,686,713 22,078,763 22,779,583
Total general fund………………………… $ 13,386,079 $ 14,268,803 $ 11,067,798 $ 12,588,529 $ 15,695,439 $ 17,935,461 $ 19,881,551 $ 22,305,606 $ 28,060,473 $ 30,097,294
All Other Governmental Funds:
Nonspendable………………………… $ 404,785 $ 419,585 $ 432,785 $ 445,985 $ 471,585 $ 489,185 $ 511,185 $ 554,785 $ 573,985 $ 592,385
Restricted……………………………… 7,000,533 8,707,938 11,544,545 10,939,315 10,584,773 11,869,527 14,510,055 16,302,552 15,653,910 19,789,226
Unassigned…………………………… (1,735,507) (468,758) (1,187,828) (632,310) (2,674,755) (156,123) (117,756) (412,455) (367,502) (725,266)
Total all other governmental funds……… $ 5,669,811 $ 8,658,765 $ 10,789,502 $ 10,752,990 $ 8,381,603 $ 12,202,589 $ 14,903,484 $ 16,444,882 $ 15,860,393 $ 19,656,345
Town of Canton, Massachusetts B-111 Annual Comprehensive Financial ReportSource page 188
CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
2013 2014 2015 2016 2017 2018 2019 2020 2021 (1) 2022
Revenues:
Property taxes, net of tax refunds……………………… $ 56,246,748 $ 59,063,932 $ 61,544,401 $ 63,767,588 $ 67,223,724 $ 71,943,571 $ 74,255,762 $ 78,939,407 $ 84,820,110 $ 85,240,433
Tax title………………………………………………… 371,909 219,962 782,539 351,721 147,456 172,988 297,266 235,221 221,451 148,855
Motor vehicle and other excise taxes…………………… 3,165,288 3,473,978 3,714,753 4,119,643 4,555,904 4,505,384 4,703,198 4,560,311 5,057,570 5,014,394
Hotel and meals taxes………………………………… 38,309 460,905 568,317 581,621 601,227 593,076 603,821 568,692 421,813 718,256
Charges for services…………………………………… 1,598,646 1,474,669 1,580,929 1,627,494 1,747,854 2,028,754 2,108,925 1,725,842 1,128,924 1,606,246
Penalties and interest on taxes………………………… 263,511 323,695 344,012 310,740 254,164 314,625 364,795 240,078 382,088 284,510
Payments in lieu of taxes……………………………… 219,205 224,311 214,543 222,149 225,405 231,040 236,816 254,165 281,830 1,882,844
Fines and forfeitures…………………………………… 134,626 109,411 141,311 113,467 119,540 92,821 114,905 54,683 53,018 39,461
Intergovernmental……………………………………… 20,571,148 19,712,460 20,403,915 16,564,548 19,102,008 20,785,945 22,693,271 27,275,657 32,930,006 25,579,266
Intergovernmental - school construction grants………… - - - 1,206,545 - - 600,762 - - -
Departmental and other………………………………… 2,971,011 3,456,976 4,073,470 4,119,749 4,506,265 3,539,653 4,423,606 5,020,499 3,911,882 4,329,962
Licenses and permits…………………………………… 912,233 1,043,909 817,829 1,282,441 1,035,070 1,142,116 1,235,156 1,422,462 1,944,522 1,609,982
Contributions…………………………………………… 349,244 398,308 2,146,011 1,245,410 488,456 857,270 482,910 422,661 407,235 541,992
Investment income…………………………………… 141,807 142,946 163,941 171,180 198,226 301,356 456,202 1,406,002 916,965 236,315
Total Revenue…………………………………… 86,983,685 90,105,462 96,495,971 95,684,296 100,205,299 106,508,599 112,577,395 122,125,680 132,477,414 127,232,516
Expenditures:
General government…………………………………… 3,811,225 3,905,506 4,255,876 3,980,026 3,936,471 3,938,757 3,480,942 4,970,542 7,045,493 4,743,725
Public safety…………………………………………… 9,579,726 10,087,953 10,630,184 10,724,190 11,138,061 11,386,263 12,781,717 13,794,925 13,921,079 14,780,385
Education……………………………………………… 35,975,887 37,524,669 39,417,729 40,479,930 42,896,291 44,863,583 47,531,743 51,595,264 53,745,167 58,470,260
Public works…………………………………………… 3,845,990 4,449,435 4,503,498 5,515,513 5,592,699 5,494,358 5,665,258 5,803,062 6,367,394 6,380,865
Health and human services…………………………… 861,386 853,534 892,603 1,182,773 1,106,152 1,152,349 1,105,044 1,093,693 1,060,440 1,317,046
Culture and recreation………………………………… 1,818,050 1,793,002 1,880,085 2,062,646 2,647,844 2,493,339 2,587,654 2,700,234 2,350,181 3,144,400
Pension benefits………………………………………… 11,325,041 11,733,329 11,915,349 7,321,245 9,802,225 12,480,279 13,538,094 16,800,589 18,871,543 13,094,149
Employee benefits……………………………………… 10,403,739 10,327,387 11,152,708 11,675,327 11,482,452 12,083,049 13,061,838 13,448,532 13,699,142 13,972,775
State and county charges……………………………… 874,821 959,538 959,868 944,583 927,338 995,573 1,015,303 1,186,662 1,424,853 1,461,597
Capital outlay and other………………………………… 6,577,524 2,369,095 2,930,119 8,445,932 6,844,641 5,203,195 5,138,643 8,496,602 3,650,678 6,478,828
Debt service:
Principal……………………………………………… 4,306,220 4,385,178 4,520,404 3,819,900 3,931,624 3,821,850 3,871,933 3,884,816 4,370,415 3,892,822
Interest……………………………………………… 1,661,391 1,677,804 1,619,994 1,166,454 1,061,042 970,237 995,903 957,771 1,074,194 927,000
Total Expenditures……………………………………… 91,041,000 90,066,430 94,678,417 97,318,519 101,366,840 104,882,832 110,774,072 124,732,692 127,580,579 128,663,852
Excess of revenues over (under) expenditures………… (4,057,315) 39,032 1,817,554 (1,634,223) (1,161,541) 1,625,767 1,803,323 (2,607,012) 4,896,835 (1,431,336)
Other Financing Sources (Uses):
Issuance of refunding bonds…………………………… - - 15,185,400 - 515,000 1,596,000 414,000 - 2,060,000 -
Payments of refunded bonds…………………………… - - (21,739,649) - (526,148) (1,619,000) (446,000) - (2,305,382) -
Issuance of bonds and notes………………...………… 2,932,908 2,603,159 175,000 2,861,150 1,367,000 5,455,000 1,792,000 7,700,000 742,000 6,265,500
Premium from bonds and notes………………...……… 136,455 166,242 2,258,843 153,042 11,148 305,990 246,871 969,603 357,079 584,771
Capital lease financing………………………………… 51,211 - - 104,250 - - - - - -
Insurance recoveries…………………………………… - - - - 2,354,811 - - - - -
Transfers in…………………………………………… 2,854,525 3,835,589 3,988,699 1,856,376 2,294,746 2,421,242 2,829,878 2,845,110 1,963,219 3,496,749
Transfers out…………………………………………… (1,687,557) (2,772,344) (2,756,115) (1,856,376) (4,119,493) (2,387,200) (3,329,878) (3,810,339) (2,653,826) (3,082,911)
Total other financing sources (uses)………………………… 4,287,542 3,832,646 (2,887,822) 3,118,442 1,897,064 5,772,032 1,506,871 7,704,374 163,090 7,264,109
Net change in fund balance…………………………………… $ 230,227 $ 3,871,678 $ (1,070,268) $ 1,484,219 $ 735,523 $ 7,397,799 $ 3,310,194 $ 5,097,362 $ 5,059,925 $ 5,832,773
Debt service as a percentage of noncapital expenditures…… 7.07% 6.91% 6.69% 5.61% 5.28% 4.81% 4.61% 4.17% 4.39% 3.94%
Town of Canton, Massachusetts B-112 Annual Comprehensive Financial ReportSource page 189
ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY BY CLASSIFICATION AND TAX RATES
LAST TEN FISCAL YEARS
Assessed Value Tax Rates
Ratio of
Total Total State Assessed to
Fiscal Residential Commercial Industrial Personal Commercial Town Equalized Equalized Residential Commercial Average
Year Value Value Value Property Value Value Value Value Tax Rate Tax Rate Tax Rate
2013 $ 3,080,898,534 $ 433,793,536 $ 330,412,500 $ 126,558,890 $ 890,764,926 $ 3,971,663,460 $ 4,131,231,300 96.14% $ 12.30 $ 24.99 $ 15.15
2014 2,971,728,949 427,533,191 343,409,000 141,947,970 890,764,926 3,884,619,110 4,131,231,300 94.03% 12.87 26.53 16.08
2015 3,150,088,016 421,047,184 345,967,900 152,768,400 912,890,161 4,069,871,500 4,083,657,900 99.66% 12.82 26.36 15.88
2016 3,367,549,515 443,366,255 349,329,400 160,467,160 919,783,484 4,320,712,330 4,083,657,900 105.80% 12.79 26.36 15.78
2017 3,508,576,688 459,186,222 358,855,200 171,786,770 953,162,815 4,498,404,880 4,615,563,300 97.46% 12.79 26.34 15.77
2018 3,633,566,271 536,026,099 402,226,020 177,246,290 989,828,192 4,749,064,680 4,615,563,300 102.89% 12.42 25.86 15.58
2019 3,824,234,297 557,405,693 426,392,980 181,040,100 1,115,498,409 5,236,154,670 5,111,198,800 102.44% 12.40 25.77 15.52
2020 4,013,357,852 583,890,748 450,496,780 188,409,290 1,222,796,818 5,595,001,440 5,111,198,800 109.47% 12.23 25.42 15.31
2021 4,215,106,958 633,577,432 508,267,600 238,049,450 1,379,894,482 5,595,001,440 5,664,784,600 98.77% 12.20 24.29 15.18
2022 4,713,072,560 615,527,130 561,454,040 234,720,080 1,411,701,250 6,124,773,810 5,664,784,600 108.12% 11.35 24.18 14.31
Commercial Value as % of Total Value
26.0%
24.0%
22.0%
20.0%
18.0%
16.0%
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Source: Official Statements, State Division of Local Services
Note: All property in the Commonwealth of Massachusetts is assessed at 100% of full and fair cash value. The State estimates this "equalized valuation" for all municipalities every two years.
Chapter 59, Section 21C of the Massachusetts General Laws, known as "Proposition 2 1/2", imposes 2 separate limits on the annual tax levy of the Town. The primary limitation is
that the tax levy cannot exceed 2 1/2% of the full and fair cash value. The secondary limitation is that the tax levy cannot exceed the maximum levy limit for the preceding fiscal year
as determined by the State Commissioner of Revenue by more than 2 1/2%, subject to an exception for property added to the tax rolls and for certain valuation increases. This
secondary limit may be exceeded in any fiscal year by majority approval of the voters, however, it cannot exceed the primary limitation.
Town of Canton, Massachusetts B-113 Annual Comprehensive Financial ReportSource page 190
DIRECT PROPERTY TAX RATES
LAST TEN FISCAL YEARS
Tax Rates (1)
Commercial Personal
Fiscal Residential and Industrial Property Direct
Year Tax Rate Tax Rate Tax Rate Tax Rate
2013 $ 12.30 $ 24.99 $ 24.99 $ 15.15
2014 12.87 26.53 26.53 16.08
2015 12.82 26.36 26.36 15.88
2016 12.79 26.36 26.36 15.78
2017 12.79 26.34 26.34 15.77
2018 12.42 25.86 25.86 15.58
2019 12.40 25.77 25.77 14.79
2020 12.23 25.42 25.42 14.33
2021 12.20 24.29 24.29 15.18
2022 11.35 24.18 24.18 14.31
(1) Rates are applicable to each $1,000 of assessed value.
(2) Calculated by dividing the total tax levy by total assessed value multipied by 1,000
Source: Official Statements
Town of Canton, Massachusetts B-114 Annual Comprehensive Financial ReportSource page 191
PRINCIPAL TAXPAYERS
CURRENT YEAR AND NINE YEARS AGO
2022 2013
Percentage of Percentage of
Total Taxable Total Taxable
Nature of Assessed Assessed Assessed Assessed
Taxpayer Business Valuation Rank Value Valuation Rank Value
Eversource (formerly NSTAR) Utility $ 107,222,780 1 1.75% $ 46,716,920 1 1.18%
Tufts Associated Health * Offices 78,699,400 2 1.28%
BREIT MF Blue Hills LLC Apartments 61,410,000 3 1.00%
BAC Canton Holdings LLC (formerly
One Beacon Insurance) Offices 58,790,500 4 0.96% 36,382,900 3 0.92%
Medical Information Tech., Inc. Offices 50,900,000 5 0.83% 33,934,200 4 0.85%
Simons Waterfall LLC Apartments 43,779,500 6 0.71%
BOS Apt 2 LLC Apartments 41,611,500 7 0.68%
Boston Mutual Bldg Realty Trust Offices 38,794,750 8 0.63% 16,470,700 8 0.41%
OCW Retail Canton LLC (formerly
Canton Village Shoppes) Retail 37,371,700 9 0.61% 28,539,400 5 0.72%
Woodfield Properties Apartments 33,033,200 10 0.54%
Reebok Offices 39,983,400 2 1.01%
250 Royall LLC Offices 23,428,800 6 0.59%
Verizon Utility 21,650,400 7 0.55%
Spirit Canton LLC Offices 16,367,100 9 0.41%
Dan Road LLC Offices 13,000,000 10 0.33%
Totals $ 551,613,330 9.01% $ 276,473,820 6.96%
* Exempt from property tax in fiscal year 2022 but is subject to a $1.6 million payment in lieu of taxes.
Source: Official Statements
Town of Canton, Massachusetts B-115 Annual Comprehensive Financial ReportSource page 192
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
Tax Levy Collections
Percent of
Less First Year Percent of Delinquent Total Total Tax
Fiscal Total Abatements & Net Current Net Levy Tax Tax Collections to
Year Tax Levy Exemptions Tax Levy Tax Collections Collected Collections Collections Net Tax Levy
2013 $ 60,155,267 $ 637,338 $ 59,517,929 $ 58,747,142 98.70% $ 338,628 $ 59,085,770 99.27%
2014 62,465,167 920,724 61,544,443 61,056,268 99.21% 251,763 61,308,031 99.62%
2015 64,629,621 753,677 63,875,944 63,380,847 99.22% 341,165 63,722,012 99.76%
2016 68,196,330 729,299 67,467,031 66,960,492 99.25% 352,125 67,312,617 99.77%
2017 70,946,770 533,230 70,413,540 69,940,713 99.33% 262,970 70,203,683 99.70%
2018 73,975,682 988,362 72,987,320 72,812,949 99.76% (13,990) (1) 72,798,959 99.74%
2019 77,438,400 1,046,939 76,391,461 76,374,966 99.98% (227,037) (1) 76,147,929 99.68%
2020 80,166,862 1,053,864 79,112,998 77,780,712 98.32% 1,021,347 78,802,059 99.61%
2021 84,941,942 411,428 84,530,514 83,773,978 99.11% 499,031 84,273,009 99.70%
2022 87,628,310 266,471 87,361,839 86,417,107 98.92% - 86,417,107 98.92%
(1) In 2020 and 2022, the Town refunded several commercial tax collections.
Source: Accounting Records
Town of Canton, Massachusetts B-116 Annual Comprehensive Financial ReportSource page 193
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
Governmental Activities Business-type Activities
General Direct General Direct Total Percentage Debt
Fiscal Obligation Borrowings and Lease Obligation Borrowings and Outstanding Personal of Personal U.S Census Per
Year Bonds (1) Placements Obligations Bonds (1) Placements Debt Income Income Population Capita
2013 $ 40,010,850 $ - $ 25,634 $ 24,947,875 $ 4,212,885 $ 69,197,244 $ 969,066,640 7.14% 20,708 $ 3,342
2014 31,039,890 - 13,022 25,562,439 5,618,255 62,233,606 996,466,795 6.25% 21,932 2,838
2015 29,331,327 335,000 104,250 24,633,842 5,141,590 59,546,009 1,049,031,660 5.68% 22,276 2,673
2016 26,426,780 321,226 84,246 22,970,109 4,661,625 54,463,986 1,084,774,372 5.02% 22,510 2,420
2017 28,000,477 307,176 63,827 23,466,201 4,178,293 56,015,974 1,113,918,949 5.03% 22,551 2,484
2018 25,868,216 292,843 42,986 21,261,941 3,691,526 51,157,512 1,155,234,618 4.43% 22,817 2,242
2019 26,215,007 278,222 21,713 19,095,011 3,201,255 48,811,208 1,216,654,398 4.01% 23,444 2,082
2020 30,693,449 263,306 - 21,056,912 2,820,709 54,834,376 1,278,189,014 4.29% 24,029 2,282
2021 26,826,930 248,091 - 19,843,867 5,104,665 52,023,553 1,310,143,739 3.97% 24,029 2,165
2022 29,410,352 240,369 - 26,513,203 5,651,523 61,815,447 1,342,897,332 4.60% 24,029 2,573
Source: U. S. Census, State Division of Local Services
(1) Presented net of original issuance discounts and premiums.
Town of Canton, Massachusetts B-117 Annual Comprehensive Financial ReportSource page 194
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
LAST TEN FISCAL YEARS
General Less: Percentage Debt
Fiscal Obligation Amounts Assessed of Assessed U.S Census Per
Year Bonds (1) Available (2) Total Value Value Population Capita
2013 $ 64,958,725 $ (7,260,823) $ 57,697,902 $ 3,971,663,460 1.45% 20,708 $ 2,786
2014 56,602,329 (2,860,353) 53,741,976 3,884,619,110 1.38% 21,932 2,450
2015 53,965,169 (2,499,064) 51,466,105 4,069,871,500 1.26% 22,276 2,310
2016 49,396,889 (2,125,785) 47,271,104 4,320,712,330 1.09% 22,510 2,100
2017 51,466,678 (1,740,116) 49,726,562 4,498,404,880 1.11% 22,551 2,205
2018 47,130,157 (1,341,647) 45,788,510 4,749,064,680 0.96% 22,817 2,007
2019 45,310,018 (929,952) 44,380,066 5,236,154,670 0.85% 23,444 1,893
2020 51,750,361 (504,594) 51,245,767 5,595,001,440 0.92% 24,029 2,133
2021 46,670,797 (65,119) 46,605,678 5,595,001,440 0.83% 24,029 1,940
2022 55,923,555 (33,089) 55,890,466 6,124,773,810 0.91% 24,029 2,326
Source: U. S. Census, State Division of Local Services
(1) General obligation bonds consist of debt of both governmental and business-type activities, net of original issuance discounts and premiums.
(2) These are restricted resources from the Massachusetts School Building Authority for debt principal on school construction.
Town of Canton, Massachusetts B-118 Annual Comprehensive Financial ReportSource page 195
COMPUTATION OF LEGAL DEBT MARGIN
LAST TEN FISCAL YEARS
(Amounts in Thousands)
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Equalized Valuation…………………………… $ 4,131,231 $ 4,131,231 $ 4,083,658 $ 4,083,658 $ 4,615,563 $ 4,615,563 $ 5,111,199 $ 5,111,199 $ 5,664,785 $ 5,664,785
Debt Limit…………………………..………… 206,562 206,562 204,183 204,183 230,778 230,778 255,560 255,560 283,239 283,239
Outstanding general obligation bonds………… 64,959 56,602 53,965 49,397 51,467 47,130 45,310 51,750 46,671 55,924
Authorized and unissued debt………………… 10,144 6,547 22,881 16,695 15,992 20,072 29,086 24,704 25,932 16,910
Debt not applicable to debt limit……………… (30,364) (31,263) (30,212) (28,533) (28,457) (25,574) (24,193) (22,651) (22,776) (31,126)
Legal debt margin……………………………… $ 161,823 $ 174,676 $ 157,549 $ 166,624 $ 191,776 $ 189,150 $ 205,357 $ 201,757 $ 233,412 $ 241,531
Total debt applicable to the limit
as a percentage of debt limit………………… 21.66% 15.44% 22.84% 18.39% 16.90% 18.04% 19.64% 21.05% 17.59% 14.73%
Source: State Division of Local Services, Accounting Records
Town of Canton, Massachusetts B-119 Annual Comprehensive Financial ReportSource page 196
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
AS OF JUNE 30, 2022
Estimated
Estimated Share of
Debt Percentage Overlapping
Outstanding (a) Applicable Debt
Debt repaid with property taxes:
Norfolk County…………………………………………………… $ 14,845,000 3.68% (b) $ 546,296
Blue Hills Regional Vocational School District………………… 34,995,000 7.39% (c) 2,586,131
Subtotal, overlapping debt……………………………………………… 3,132,427
Town direct debt………………………………………………………… 29,650,721
Total direct and overlapping debt……………………………………… $ 32,783,148
(a) Outstanding debt as of March 22, 2022.
(b) Based on the Town's weighted percentage of total equalized valuation.
(c) Based on the District's enabling agreement which primarily relies on enrollment.
Source: Official Statements, Accounting Records
Town of Canton, Massachusetts B-120 Annual Comprehensive Financial ReportSource page 197
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN FISCAL YEARS
Per
Capita
Fiscal Population Personal Personal Median School Unemployment
Year Estimates Income Income Age Enrollment Rate (a)
2013 20,708 $ 969,066,640 $ 46,797 42.6 3,312 5.50%
2014 21,932 996,466,795 45,434 42.6 3,321 5.20%
2015 22,276 1,049,031,660 47,092 42.6 3,385 4.20%
2016 22,510 1,084,774,372 48,191 42.6 3,375 3.40%
2017 22,551 1,113,918,949 49,396 42.6 3,379 3.60%
2018 22,817 1,155,234,618 50,630 42.6 3,353 3.00%
2019 23,444 1,216,654,398 51,896 42.6 3,329 2.60%
2020 24,029 1,278,189,014 53,194 42.6 3,397 8.00%
2021 24,029 1,310,143,739 54,523 42.6 3,225 6.00%
2022 24,029 1,342,897,332 55,887 42.6 3,228 4.30%
(a) Full year averages except for 2021 which is for February 2021.
Source: U. S. Census, Division of Local Services, Massachusetts
Department of Elementary and Secondary Education
Median age is based on most recent census data
Town of Canton, Massachusetts B-121 Annual Comprehensive Financial ReportSource page 198
PRINCIPAL EMPLOYERS (EXCLUDING TOWN)
CURRENT YEAR AND NINE YEARS AGO
2022 2013
Nature Percentage Percentage
of of Total Town of Total Town
Employer Business Employees Rank Employment Employees Rank Employment
Dunkin Brands, Inc. Food and Beverages 633 1 3.17% 600 5 2.85%
ComputerShare Operations Center 540 2 2.70% 778 4 3.70%
Meditech Hospital Software 504 3 2.52% 820 2 3.90%
Destination XL Group (Casual Male) Retail/Wholesale 446 4 2.23%
FIS Global Financial Services 350 5 1.75%
Stoneridge Control Devices (Pollak) Automotive Engineering 255 6 1.28% 279 8 1.33%
Boston Mutual Inurance Insurance Sales and Service 229 7 1.15% 245 9 1.16%
Pappas Rehablitation Hospital Pediatric Hospital 220 8 1.10%
Gray, Gray and Gray LLP Accounting 107 9 0.54%
Bank of Canton Banking 104 10 0.52%
Reebok International Footwear 1,069 1 5.08%
Shaw Group Engineering 800 3 3.80%
One Beacon Insurance Insurance Sales and Service 285 7 1.35%
Organogenesis Regenerative Medicine 354 6 1.68%
Lojack Recovery Systems 240 10 1.14%
Totals 3,388 16.94% 5,470 24.84%
Source: Official Statements
Town of Canton, Massachusetts B-122 Annual Comprehensive Financial ReportSource page 199
FULL-TIME EQUIVALENT TOWN EMPLOYEES BY FUNCTION
LAST TEN FISCAL YEARS
Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
General government………………… 27 26 26 24 27 26 27 32 37 29
Public safety………………………… 104 103 99 101 103 103 105 108 108 100
Education…………………………… 423 440 426 443 474 503 483 483 483 499
Public works………………………… 43 46 43 43 42 43 46 46 46 50
Health and human services………… 9 9 9 10 9 10 11 11 11 11
Culture and recreation……………… 22 23 24 22 24 24 24 24 24 22
Total Town employees…………….… 628 647 627 643 679 709 696 704 709 711
Source: Town personnel records
Town of Canton, Massachusetts B-123 Annual Comprehensive Financial ReportSource page 200
OPERATING INDICATORS BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS
Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
General Government:
Population………………………………… 20,708 20,853 20,717 20,878 21,443 20,985 21,429 21,618 21,949 22,479
Registered voters…………………………… 14,241 14,467 14,734 14,984 15,694 15,877 16,482 16,247 17,589 18,137
Public Safety:
Police
Criminal offenses………………………… 909 464 384 945 1,076 862 657 615 961 1,084
Fire
Fire calls…………………………………… 1,242 1,500 1,800 1,683 1,638 2,013 1,929 1,556 1,708 2,017
Ambulance calls…………………………… 2,250 2,600 2,100 2,525 2,457 2,278 2,371 2,354 2,678 2,839
Permits issued……………………………… 949 1,380 1,005 745 857 976 725 658 866 985
Building Department
Building permits issued…………………… 905 894 1,132 1,514 1,271 1,093 1,196 1,093 1,649 1,458
Other permits issued……………………… 1,670 2,062 2,030 1,885 1,951 1,753 1,712 1,506 1,599 1,565
Education:
Number of students…………………………… 3,262 3,338 3,427 3,378 3,379 3,353 3,329 3,397 3,316 3,228
Public Works:
Highway
Roads paved (miles)……………………… 0.8 1.7 3.6 2.5 3.1 4.2 3.4 3.0 2.2 20.0
Water
Water mains installed (miles)……………… 1.8 2.0 0.0 0.0 2.5 0.0 0.0 0.0 3.1 2.6
Sewer
Sanitary sewers installed (miles)…………… 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Health and Human Services:
Board of Health
Inspections and complaint investigations… 661 680 673 652 925 760 714 500 400 586
Permits issued……………………………… 645 647 641 644 644 652 575 329 336 336
Council on Aging
Bus trips…………………………………… 9,825 8,500 7,863 8,200 10,180 8,830 11,369 8,029 3,000 7,124
Culture and Recreation:
Libaries
Circulation………………………………… 315,297 294,718 301,191 269,045 287,981 258,961 168,304 220,831 201,383 257,274
Children's programs held…………………… 132 132 132 241 197 328 53 257 644 176
Children's programs attendance…………… 3,550 3,004 3,004 3,985 3,898 6,935 1,345 6,393 88,161 4,486
Recreation
Swimming pool attendance………………… (1) 9,600 9,426 4,446 6,056 5,107 4,778 4,994 - 7,568 7,965
Playground program participants………… 1,400 812 1,008 1,294 1,090 1,016 768 580 600 658
(1) Pool was closed for major renovations in fiscal year 2020.
N/A - Information not available
Source: Various Town Departments and State websites.
Town of Canton, Massachusetts B-124 Annual Comprehensive Financial Report