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

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 ..............................................................................................................

Budget Message | Revenues | Expenditures

Policy Issues and Initiatives

Long Range Financial Projection, Capital Improvement Program, and 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 ..................................................................

Budget Summary, Fund Chart, Total Financial Plan, and 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 ........................................................................................................

Overall Summary

Property Tax

Local Receipts (including all subsections)

State Aid (including all subsections)

Free Cash

Other Available Funds

Enterprise Funds

Revolving Funds

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 V Non-Appropriated (including all subsections)

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 VI - Fund Balances (including all subsections)

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 ..........................................................................................................

Reserves...........................................................................................................

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

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

Glossary of Terms...................................................................................................

Selected Acronym Table .........................................................................................

Section VIII - Appendix