TOWN OF BROOKLINE FY2023

FINANCIAL PLAN


FY2023 Town of Brookline Interactive Financial Plan

We are pleased to present the Town of Brookline Interactive Financial Plan. Please see the links below that allow for an interactive experience with the ability to drill down to further explore relevant data. You may also download the full printed version of the FY23 Financial Plan below.



TABLE OF CONTENTS


FY23 Financial Plan (Printed Version)

FY23 Interactive Financial Plan (see links below)


SECTION I - BUDGET MESSAGE

FY2023 Policy Issues and Initiatives .........................................................................


Long Range Financial Projection ...............................................................................

Capital Improvement Program (CIP) ........................................................................

Conclusion ...................................................................................................................

SECTION II - BUDGET SUMMARIES

Fund Chart ...................................................................................................................

Total Financial Plan .....................................................................................................

General Fund Budget .................................................................................................


Operating Budget ........................................................................................................

Water & Sewer Enterprise Fund ...............................................................................

Golf Course Enterprise Fund .....................................................................................

Recreation Revolving Fund ........................................................................................

Capital Outlay Summary ............................................................................................

Full Time Equivalent Positions Funded ....................................................................

SECTION III - REVENUE AND FUND ACCOUNTING

Overall Summary ........................................................................................................

Property Tax ................................................................................................................

Local Receipts ..............................................................................................................

Motor Vehicle Excise ...........................................................................................

Local Option Taxes ..............................................................................................

Refuse Fee ............................................................................................................

Licenses and Permits ..........................................................................................

Parking and Court Fines .....................................................................................

General Government ..........................................................................................

Interest Income ...................................................................................................

Payments in Lieu of Taxes (PILOTs) ..................................................................

Departmental and Other ...................................................................................

State Aid .......................................................................................................................

General Government ..........................................................................................

School Aid .............................................................................................................

Tax Exemption Aid...............................................................................................

Cherry Sheet Offsets ...........................................................................................

Free Cash ......................................................................................................................

Other Available Funds ................................................................................................

Enterprise Funds .........................................................................................................

Revolving Fund ............................................................................................................

SECTION IV - DEPARTMENTAL BUDGET RECOMMENDATIONS

Administration and Finance ......................................................................................

Select Board ........................................................................................................

Human Resources ...............................................................................................

Information Technology .....................................................................................

Finance .................................................................................................................

Legal Services ......................................................................................................

Advisory Committee ...........................................................................................

Town Clerk ...........................................................................................................

Planning and Community Development .........................................................

Public Safety ................................................................................................................

Police .....................................................................................................................

Fire ........................................................................................................................

Building .................................................................................................................

Public Facilities ............................................................................................................

Department of Public Works .............................................................................

Parks and Open Space........................................................................................

Water and Sewer Enterprise Fund ....................................................................

Cultural Services ..........................................................................................................

Library ...................................................................................................................

Human Services ..........................................................................................................

Health ...................................................................................................................

Veterans' Services ...............................................................................................

Council on Aging ..................................................................................................

Diversity, Inclusion and Community Relations ...............................................

Leisure Services ...........................................................................................................

Recreation ............................................................................................................

Golf Course Enterprise Fund .............................................................................

Recreation Revolving Fund ................................................................................

Non-Departmental ......................................................................................................

Personnel Benefits ..............................................................................................

Debt & Interest ....................................................................................................

Unclassified ..........................................................................................................

Education .....................................................................................................................

Public Schools ......................................................................................................

SECTION V - NON-APPROPRIATED EXPENSES

State Assessments ......................................................................................................

County Tax ...........................................................................................................

Air Pollution Control District ..............................................................................

Metropolitan Area Planning Council ................................................................

Special Education ................................................................................................

School Choice Sending Tuition ..........................................................................

Charter School Assessment ..............................................................................

Parking Fine Registry Surcharge .......................................................................

MBTA .....................................................................................................................

Education Offsets ........................................................................................................

Tax Levy Overlay .........................................................................................................

SECTION VI - FUND BALANCES

Fund Accounting .........................................................................................................

Fund Balance ...............................................................................................................

Special Revenue Funds ...............................................................................................

Building Department ..........................................................................................
Council on Aging ..................................................................................................
Fire Department ..................................................................................................
Health Department .............................................................................................
Human Resources ...............................................................................................
Library ...................................................................................................................
Planning and Community Development .........................................................
Police Department ..............................................................................................
Department of Public Works .............................................................................
Recreation Department .....................................................................................
Select Board .........................................................................................................
Town Clerk ...........................................................................................................
Veterans ...............................................................................................................

SECTION VII - CAPITAL IMPROVEMENTS PROGRAM (CIP)

Introduction .................................................................................................................

Brookline's CIP Process ..............................................................................................

Proposed FY 2023 - FY 2028 CIP ...............................................................................

Debt and Debt Service ...............................................................................................

Impact on Operating Budget .....................................................................................

Recommended Projects .............................................................................................

Project Descriptions ...................................................................................................

SECTION VIII - APPENDIX

Town Statistics / Demographics ................................................................................

Organizational Chart ..................................................................................................

Budget Process ............................................................................................................

Fiscal Policies ...............................................................................................................

Reserves................................................................................................................
Free Cash ..............................................................................................................
Capital Improvement Program (CIP).................................................................
Glossary of Terms .......................................................................................................
Selected Acronym Table .............................................................................................