TOWN OF BROOKLINE FY2024
FINANCIAL PLAN
FY2024 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 FY24 Financial Plan below.
TABLE OF CONTENTS
FY24 Financial Plan (Printed Version)
FY24 Interactive Financial Plan (see links below)
SECTION I - BUDGET MESSAGE
FY2024 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 ...............................................................................................
SECTION VII - CAPITAL IMPROVEMENTS PROGRAM (CIP)
Introduction .................................................................................................................
Brookline's CIP Process ..............................................................................................
Proposed FY 2024 - FY 2029 CIP ...............................................................................
Debt and Debt Service ...............................................................................................
Impact on Operating Budget .....................................................................................
Recommended Projects & 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 ...............................................................................................................