FY27 Budget

  4/5/2026 ### UMAS ACCT DEPARTMENT FY26 APPROVED STM 11/17/25 FY27 TA/SB BUDGET FY27 FINCOM BUDGET $ CHANGE FY26 v FY27 SB BUDGET % CHANGE FY27 SB SB DATE VOTED FINCOM DATE VOTED FY27 FINCOM BUDGET $ CHANGE % CHANGE 100 100 GENERAL GOVERNMENT 1 114-5700 Moderator - Expenses 145$ 145 $ 145 $ -$ 0.0% 145 $ 2/25/2026 3/18/2026 145$ -$ 0.0% 2 123-5111-0 Town Administrator - Salary 160,000$ 164,800 $ 164,800 $ 4,800$ 3.0% 164,800 $ 2/25/2026 3/18/2026 164,800$ 4,800$ 3.0% 3 123-5111-1 Full/part time wages 73,117$ 135,317 $ 135,317 $ 62,200$ 85.1% 135,317 $ 2/25/2026 3/18/2026 135,317$ 62,200$ 85.1% 4 123-5200 Consulting 25,000$ 15,000 $ 15,000 $ (10,000)$ -40.0% 15,000 $ 2/25/2026 3/18/2026 15,000$ (10,000)$ -40.0% 5 123-5700 Expenses 16,765$ 13,100 $ 13,100 $ (3,665)$ -21.9% 13,100 $ 2/25/2026 3/18/2026 13,100$ (3,665)$ -21.9% 6 123-5150 HR Expenses 20,000$ 50,000 $ 50,000 $ 30,000$ 150.0% 50,000 $ 2/25/2026 3/18/2026 50,000$ 30,000$ 150.0% 7 131-5700 Finance Committee - Expenses 200$ - $ - $ (200)$ -100.0% - $ 2/25/2026 3/18/2026 -$ (200)$ -100.0% 8 132-5781 Reserve Fund 90,000 $ 90,000 $ 90,000 $ -$ 0.0% 90,000 $ 2/25/2026 3/18/2026 90,000$ -$ 0.0% 3/18/2026 9 135-5111 Accountant - Salary 100,235$ 105,307 $ 105,307 $ 5,072$ 5.1% 105,307 $ 2/25/2026 3/18/2026 105,307$ 5,072$ 5.1% 10 135-5112 Wages-FT 55,182$ 56,069 $ 56,069 $ 887$ 1.6% 56,069 $ 2/25/2026 3/18/2026 56,069$ 887$ 1.6% 11 135-5700 Expenses 10,913$ 10,913 $ 10,913 $ -$ 0.0% 10,913 $ 2/25/2026 3/18/2026 10,913$ -$ 0.0% 12 136-5700 Audit 21,500 $ 26,000 $ 26,000 $ 4,500$ 20.9% 26,000 $ 2/25/2026 3/18/2026 26,000$ 4,500$ 20.9% ni 141-5113 Assessor - Salary 83,232$ 87,444 $ 87,444 $ 4,212$ 5.1% 87,444 $ 2/25/2026 3/18/2026 87,444$ 4,212$ 5.1% 14 141-5114 Wages-PT 68,148$ 68,605 $ 68,605 $ 457$ 0.7% 68,605 $ 2/25/2026 3/18/2026 68,605$ 457$ 0.7% 15 141-5170 Incentive 1,000$ 1,000 $ 1,000 $ -$ 0.0% 1,000 $ 2/25/2026 3/18/2026 1,000$ -$ 0.0% 16 141-5700 Expenses 74,961$ 74,961 $ 74,961 $ -$ 0.0% 74,961 $ 2/25/2026 3/18/2026 74,961$ -$ 0.0% 17 145-5111 Treasurer/Collector - Salary 153,454$ 161,219 $ 161,219 $ 7,765$ 5.1% 161,219 $ 2/25/2026 3/18/2026 161,219$ 7,765$ 5.1% 18 145-5114 Wages - PT -$ 30,000$ 30,000 $ 30,000$ 100.0% 30,000 $ 2/25/2026 3/18/2026 30,000$ 19 145-5700 Expenses 77,886$ 61,866 $ 61,866 $ (16,020)$ -20.6% 61,866 $ 2/25/2026 3/18/2026 61,866$ (16,020)$ -20.6% 20 151-5700 Legal - Expenses 68,000$ 85,000 $ 85,000 $ 17,000$ 25.0% 85,000 $ 2/25/2026 3/18/2026 85,000$ 17,000$ 25.0% 21 152-5700 Personnel-Expenses 250$ - $ - $ (250)$ -100.0% - $ 2/25/2026 3/18/2026 -$ (250)$ -100.0% 22 153-5000 Tax Title - Expenses 7,500$ 7,500 $ 7,500 $ -$ 0.0% 7,500 $ 2/25/2026 3/18/2026 7,500$ -$ 0.0% 23 155-5700 Data Systems - Expenses 95,000$ 92,000 $ 92,000 $ (3,000)$ -3.2% 92,000 $ 2/25/2026 3/18/2026 92,000$ (3,000)$ -3.2% 24 161-5110 Town Clerk-Salary 43,000$ 45,000 $ 45,000 $ 2,000$ 4.7% 45,000 $ 2/25/2026 3/18/2026 45,000$ 2,000$ 4.7% 25 161-5114 Wages PT 17,366$ 18,240 $ 18,240 $ 874$ 5.0% 18,240 $ 2/25/2026 3/18/2026 18,240$ 874$ 5.0% 26 161-5700 Expenses 3,600$ 3,620 $ 3,620 $ 20$ 0.6% 3,620 $ 2/25/2026 3/18/2026 3,620$ 20$ 0.6% 27 162-5124 Elections-Wages PT 5,000$ 8,000 $ 8,000 $ 3,000$ 60.0% 8,000 $ 2/25/2026 3/18/2026 8,000$ 3,000$ 60.0% 28 162-5700 Expenses 9,400$ 9,600 $ 9,600 $ 200$ 2.1% 9,600 $ 2/25/2026 3/18/2026 9,600$ 200$ 2.1% 29 163-5113 Registration-Salary 150$ 150 $ 150 $ -$ 0.0% 150 $ 2/25/2026 3/18/2026 150$ -$ 0.0% 30 163-5114 Wages-PT 700$ 700 $ 700 $ -$ 0.0% 700 $ 2/25/2026 3/18/2026 700$ -$ 0.0% 31 163-5700 Expenses 175$ 175 $ 175 $ -$ 0.0% 175 $ 2/25/2026 3/18/2026 175$ -$ 0.0% 32 171-5114 Conservation Commission -Wages PT 16,427$ 15,819 $ 15,819 $ (608)$ -3.7% 15,819 $ 2/25/2026 3/18/2026 15,819$ (608)$ -3.7% 33 171-5700 Expenses 2,000$ 2,000 $ 2,000 $ -$ 0.0% 2,000 $ 2/25/2026 3/18/2026 2,000$ -$ 0.0% 34 175-5700 Planning Board-Expenses 1,000$ 1,000 $ 1,000 $ -$ 0.0% 1,000 $ 2/25/2026 3/18/2026 1,000$ -$ 0.0% 35 176-5700 Zoning Board of Appeals - Expenses 500$ 500 $ 500 $ -$ 0.0% 500 $ 2/25/2026 3/18/2026 500$ -$ 0.0% 36 177-5700 Agricultural Commission -Expenses 1,375$ 1,375 $ 1,375 $ -$ 0.0% 1,375 $ 2/25/2026 3/18/2026 1,375$ -$ 0.0% 37 192-5700 Public Buildings - Expenses 150,444$ 153,311 $ 153,311 $ 2,867$ 1.9% 153,311 $ 2/25/2026 3/18/2026 153,311$ 2,867$ 1.9% 38 192-5211 Electricity 70,000$ 80,000 $ 80,000 $ 10,000$ 14.3% 80,000 $ 2/25/2026 3/18/2026 80,000$ 10,000$ 14.3% 39 192-5212 Fuel Oil 55,000$ 55,000 $ 55,000 $ -$ 0.0% 55,000 $ 2/25/2026 3/18/2026 55,000$ -$ 0.0% 40 195-5700 Town Report/Comm. - Expenses 5,000$ 6,500 $ 6,500 $ 1,500$ 30.0% 6,500 $ 2/25/2026 3/18/2026 6,500$ 1,500$ 30.0% 100 TOTAL GENERAL GOVERNMENT 1,583,625 $ 1,737,236 $ 1,737,236 $ 153,611 $ 9.7% 1,737,236 $ 1,737,236 $ 123,611 $ 9.7% 200 PUBLIC SAFETY 41 210-5111 Police-Salary 144,670$ 164,800 $ 164,800 $ 20,130 $ 13.9% 164,800$ 2/9/2026 3/18/2026 164,800$ 20,130$ 13.9% 42 210-5112/4 Wages FT & PT 1,318,308$ 1,362,364 $ 1,362,364 $ 44,056 $ 3.3% 1,362,364$ 2/9/2026 3/18/2026 1,362,364$ 44,056$ 3.3% 43 210-5700 Expenses 132,007$ 135,605 $ 135,605 $ 3,598 $ 2.7% 135,605$ 2/9/2026 3/18/2026 135,605$ 3,598$ 2.7% 44 221-5111 Fire & EMS- Salary 159,962$ 166,376 $ 166,376 $ 6,414 $ 4.0% 166,376$ 2/9/2026 3/18/2026 166,376$ 6,414$ 4.0% 45 221-5112/4 Wages FT & PT 633,990$ 709,026 $ 709,026 $ 75,036 $ 11.8% 709,026$ 2/9/2026 3/18/2026 709,026$ 75,036$ 11.8% 46 221-5700 Expenses 171,794$ 207,432 $ 207,432 $ 35,638 $ 20.7% 207,432$ 2/9/2026 3/18/2026 207,432$ 35,638$ 20.7% 47 241-5111 Bldg Inspector-Salary 102,629$ - $ - $ (102,629)$ -100.0% -$ (102,629)$ -100.0% 48 241-5114 Wages PT 31,433$ 32,927 $ 32,927 $ 1,494 $ 4.8% 32,927$ 2/25/2026 3/18/2026 32,927$ 1,494$ 4.8% 49 241-5700 Expenses 22,511$ 19,737 $ 19,737 $ (2,774) $ -12.3% 19,737$ 3/30/2026 3/25/2026 19,737$ (2,774)$ -12.3% 50 242-5700 Plumbing & Gas Inspector - Expenses 300$ 300 $ 300 $ - $ 0.0% 300$ 2/25/2026 3/18/2026 300$ -$ 0.0% 51 243-5700 Elec Inspector - Expenses 600$ 600 $ 600 $ - $ 0.0% 600$ 2/25/2026 3/18/2026 600$ -$ 0.0% 52 249-5113 Animal Inspector-Salary 2,550$ 2,627 $ 2,627 $ 77 $ 3.0% 2,627$ 2/25/2026 3/18/2026 2,627$ 77$ 3.0% 53 249-5700 Expenses 1,100$ 1,100 $ 1,100 $ - $ 0.0% 1,100$ 2/25/2026 3/18/2026 1,100$ -$ 0.0% 54 292-5113 Animal Control Officer - Salary 12,240$ 16,000 $ 16,000 $ 3,760 $ 30.7% 16,000$ 2/25/2026 3/18/2026 16,000$ 3,760$ 30.7% 55 292-5700 Expenses 2,800$ 2,400 $ 2,400 $ (400) $ -14.3% 2,400$ 2/25/2026 3/18/2026 2,400$ (400)$ -14.3% 56 296-5112 Communications-Wages FT 53,244$ 58,055 $ 58,055 $ 4,811 $ 9.0% 58,055$ 2/25/2026 3/18/2026 58,055$ 4,811$ 9.0% 57 296-5700 Expenses 230,765$ 222,850 $ 222,850 $ (7,915) $ -3.4% 222,850$ 2/25/2026 3/18/2026 222,850$ (7,915)$ -3.4% 200 TOTAL PUBLIC SAFETY 3,020,903 $ 3,102,199 $ 3,102,199 $ 81,296 $ 2.7% 3,102,199 $ 3,102,199 $ 81,296 $ 2.7% 400 400 PUBLIC WORKS/FACILITIES 58 422-5111 Highway-Salary 94,590$ 99,370 $ 99,370 $ 4,780$ 5.1% 99,370 $ 2/25/2026 3/18/2026 99,370$ 4,780$ 5.1% 59 422-5112 Wages FT 360,994$ 380,123 $ 380,123 $ 19,129$ 5.3% 380,123 $ 2/25/2026 3/18/2026 380,123$ 19,129$ 5.3% 60 422-5114 Wages PT 22,521$ 23,354 $ 23,354 $ 833$ 3.7% 23,354 $ 2/25/2026 3/18/2026 23,354$ 833$ 3.7% 61 422-5700 Expenses 146,680$ 146,680 $ 146,680 $ -$ 0.0% 146,680 $ 2/25/2026 3/18/2026 146,680$ -$ 0.0% -$ - $ 62 423-5112 Snow & Ice - FT OT 51,642$ 62,773 $ 62,773 $ 11,131$ 21.6% 62,773 $ 2/25/2026 3/18/2026 62,773$ 11,131$ 21.6% 63 423-5114 Wages PT 15,048$ 18,375 $ 18,375 $ 3,327$ 22.1% 18,375 $ 2/25/2026 3/18/2026 18,375$ 3,327$ 22.1% 64 423-5700 Expenses 90,200$ 90,200 $ 90,200 $ -$ 0.0% 90,200 $ 2/25/2026 3/18/2026 90,200$ -$ 0.0% -$ 65 424-5211 Street Lights 4,000 $ 4,000 $ 4,000 $ -$ 0.0% 4,000 $ 2/25/2026 3/18/2026 4,000$ -$ 0.0% -$ 66 433-5114 Transfer Station-Wages PT 48,331$ 48,974 $ 48,974 $ 643$ 1.3% 48,974 $ 2/25/2026 3/18/2026 48,974$ 643$ 1.3% 67 433-5700 Expenses 27,100$ 27,100 $ 27,100 $ -$ 0.0% 27,100 $ 2/25/2026 3/18/2026 27,100$ -$ 0.0% -$ 68 491-5700 Cemetery - Expenses 16,059$ 14,000 $ 14,000 $ (2,059)$ -12.8% 14,000 $ 2/25/2026 3/18/2026 14,000$ (2,059)$ -12.8% 400 TOTAL PUBLIC WORKS 877,165 $ 914,949 $ 914,949 $ 37,784 $ 4.3% 914,949 $ 914,949 $ 37,784 $ 4.3% 500 500 HUMAN SERVICES 69 510-5114 Board of Health - Wages PT 7,410$ 7,223 $ 7,223 $ (187)$ -2.5% 7,223 $ 2/25/2026 3/18/2026 7,223$ (187)$ -2.5% 70 510-5700 Expenses 900$ 850 $ 850 $ (50)$ -5.6% 850 $ 2/25/2026 3/18/2026 850$ (50)$ -5.6% 71 511-5200 Nashoba Environmental 12,817 $ 16,661 $ 16,661 $ 3,844$ 30.0% 16,661 $ 2/25/2026 3/18/2026 16,661$ 3,844$ 30.0% 72 522-5200 Nashoba Community Health 5,875 $ 7,636 $ 7,636 $ 1,761$ 30.0% 7,636 $ 2/25/2026 3/18/2026 7,636$ 1,761$ 30.0% 73 541-5112 COA-Wages FT 64,478$ 62,000 $ 62,000 $ (2,478)$ -3.8% 62,000 $ 3/16/2026 3/18/2026 62,000$ (2,478)$ -3.8% 74 541-5114 Wages PT 33,798$ 20,000 $ 20,000 $ (13,798)$ -40.8% 20,000 $ 3/16/2026 3/18/2026 20,000$ (13,798)$ -40.8% 75 541-5700 Expenses 19,189$ 19,189 $ 19,189 $ -$ 0.0% 19,189 $ 3/16/2026 3/18/2026 19,189$ -$ 0.0% 76 543-5111 Veterans-Salary 9,732$ 10,024 $ 10,024 $ 292$ 3.0% 10,024 $ 2/25/2026 3/18/2026 10,024$ 292$ 3.0% 77 543-5700 Expenses 385$ 385 $ 385 $ -$ 0.0% 385 $ 2/25/2026 3/18/2026 385$ -$ 0.0% 78 543-5800 Benefits 5,000$ 5,000 $ 5,000 $ -$ 0.0% 5,000 $ 2/25/2026 3/18/2026 5,000$ -$ 0.0% 500 TOTAL HUMAN SERVICES 159,584 $ 148,968 $ 148,968 $ (10,616) $ -6.7% 148,968 $ 148,968 $ (10,616) $ -6.7% 600 600 CULTURE AND RECREATION 79 610-5114 Library-Wages PT 139,202$ 160,640 $ 160,640 $ 21,438$ 15.4% 160,640 $ 3/30/2026 3/25/2026 160,640$ 21,438$ 15.4% 80 610-5700 Expenses 38,040$ 42,153 $ 42,153 $ 4,113$ 10.8% 42,153 $ 2/25/2026 3/35/26 42,153$ 4,113$ 10.8% 81 630-5114 Recreation - PT Wages 10,400$ 10,400 $ 10,400 $ -$ 0.0% 10,400 $ 3/2/2026 3/18/2026 10,400$ -$ 0.0% 82 630-5700 Expenses 29,018$ 32,946 $ 32,946 $ 3,928$ 13.5% 32,946 $ 3/2/2026 3/18/2026 32,946$ 3,928$ 13.5% 83 631-5700 Cultural Council -Expenses 1,500$ 1,500 $ 1,500 $ -$ 0.0% 1,500 $ 2/25/2026 3/18/2026 1,500$ -$ 0.0% 84 691-5700 Historic Comm- Expenses 615$ 615 $ 615 $ -$ 0.0% 615 $ 2/25/2026 3/18/2026 615$ -$ 0.0% 85 692-5700 Memorial Day-Expense 2,000$ 2,000 $ 2,000 $ -$ 0.0% 2,000 $ 2/25/2026 3/18/2026 2,000$ -$ 0.0% 600 TOTAL CULTURE & RECREATION 220,775 $ 250,254 $ 250,254 $ 29,479 $ 13.4% 250,254 $ 250,254 $ 29,479 $ 13.4% 700 700 DEBT & INTEREST 86 752-5800 Interest 89,775$ 84,075 $ 84,075 $ (5,700)$ -6.3% 84,075 $ 2/25/2026 3/18/2026 84,075$ (5,700)$ -6.3%   4/5/2026 87 752-5900 Principal 190,000$ 190,000 $ 190,000 $ -$ 0.0% 190,000 $ 2/25/2026 3/18/2026 190,000$ -$ 0.0% 700 TOTAL DEBT & INTEREST 279,775 $ 274,075 $ 274,075 $ (5,700) $ -2.0% 274,075 $ 274,075 $ (5,700) $ -2.0% 800 800 INTERGOVERNMENTAL EXPENDITURES 88 800-5641 CMRPC 1,024 $ 1,049 $ 1,049 $ 25$ 2.4% 1,049 $ 2/25/2026 3/18/2026 1,049$ 25$ 2.4% 89 835-5321 Assabet Valley Regional Assessment 858,893$ 842,303 $ 842,303 $ (16,590)$ -1.9% 842,303 $ 2/25/2026 3/18/2026 842,303$ (16,590)$ -1.9% Assabet Valley Assessment 786,609$ 781,754 $ 781,754 $ Assabet Debt Repayment 62,155$ 69,549 $ 69,549 $ Assabet Capital Stabilization 10,129$ 90 835-5324 Berlin Boylston Regional Assessment 9,235,575$ 9,911,633 $ 9,749,226 $ 676,058 $ 7.3% 3/30/2025 3/18/2026 9,749,226$ 513,651 $ 5.6% Berlin Memorial Assessment 4,507,926$ 4,906,272 $ Berlin Memorial Capital Assessment 237,000$ 169,884 $ Tahanto Assessment 3,853,764$ 4,103,065 $ Tahanto Capital Assessment 86,002$ 175,077 $ Tahanto Debt Repayment 550,883$ 557,335 $ -100.0% 91 840-5701 Regional Inspectional Services 73,750$ 73,750 $ 73,750$ 3/16/26 3/18/2026 73,750$ 800 TOTAL INTERGOVERNMENTAL 10,095,492 $ 10,828,735 $ 10,666,328 $ 733,243 $ 7.3% 843,352 $ 10,666,328 $ 497,086 $ 5.7% 900 900 MISC BENEFITS & INSURANCE 92 911-5200 Worcester Regional Retirement 819,280 $ 902,272 $ 902,272 $ 82,992$ 10.1% 902,272 $ 2/25/2026 3/18/2026 902,272$ 82,992$ 10.1% 93 912-5200 Workers Compensation/IOD 46,500 $ 48,825 $ 48,825 $ 2,325$ 5.0% 48,825 $ 2/25/2026 3/18/2026 48,825$ 2,325$ 5.0% 94 913-5200 Unemployment Insurance 20,000 $ 20,000 $ 20,000 $ -$ 0.0% 20,000 $ 2/25/2026 3/18/2026 20,000$ -$ 0.0% 95 915-5175 Chap32B Insurance (Health/Dental,+) 772,250$ 812,561 $ 812,561 $ 40,311$ 5.2% 812,561 $ 2/25/2026 3/18/2026 812,561$ 40,311$ 5.2% 96 919-5190 Sick Pay 42,422 $ 42,917 $ 42,917 $ 495$ 1.2% 42,917 $ 2/25/2026 3/18/2026 42,917$ 495$ 1.2% 97 920-5170 Medicare 51,997 $ 55,929 $ 55,929 $ 3,932$ 7.6% 55,929 $ 2/25/2026 3/18/2026 55,929$ 3,932$ 7.6% 98 945-5740 Property/Liability Insurance 88,076 $ 92,480 $ 92,480 $ 4,404$ 5.0% 92,480 $ 2/25/2026 3/18/2026 92,480$ 4,404$ 5.0% 900 TOTAL MISC BENEFITS & INSURANCE 1,840,525 $ 1,974,984 $ 1,974,984 $ 134,459 $ 7.3% 1,974,984 $ 1,974,984 $ 134,459 $ 7.3% TOTAL BUDGETS 18,077,844 $ 19,231,400 $ 19,068,993 $ 1,153,556 $ 6.4% 9,246,017 $ 19,068,993 $ 887,399 $ 5.5%