TOWN OF BROOKLINE FY2022
FINANCIAL PLAN
FY2022 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 FY22 Financial Plan below
TABLE OF CONTENTS
FY22 Financial Plan (printed version) FY22 Interactive Financial Plan (see links below)
Coming soon
SECTION I - BUDGET MESSAGE ..........................................................
FY2022 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 Works
Department of Public Works ...........................................................................
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 ...........................................................................................
SECTION VII - CAPITAL IMPROVEMENTS PROGRAM (CIP)
Introduction .............................................................................................................
Brookline's CIP Process ..........................................................................................
Proposed FY 2022 - FY 2027 CIP ...........................................................................
Debt and Debt Service .............................................................................................
Impact on Operating Budget ...................................................................................
Recommended Projects .........................................................................................
Project Descriptions ................................................................................................
Introduction, CIP Process, Proposed CIP, Debt & Debt Service, and Impact on Operating Budget
Recommended Projects & Descriptions
SECTION VIII - APPENDIX
Town Statistics / Demographics ...........................................................................
Organizational Chart ...............................................................................................
Budget Process .......................................................................................................
Fiscal Policies ..........................................................................................................