Angel Perkins, City Auditor & Chief Financial Officer, submits the revenue and expense reports through December 2025
Expense Report as of 12/31/2025
Year to Date Benchmark 50.00%
| City Department | Budget (YTD) | Expended (YTD) | Unexpended (YTD) | % Expended |
|---|---|---|---|---|
| Council Salaries | $234,279 | $120,535 | $113,744 | 51.45% |
| Council Expenses | $8,100 | $1,110 | $6,990 | 13.71% |
| Mayor Salaries | $432,688 | $236,001 | $196,687 | 54.54% |
| Mayor Expenses | $210,250 | $79,767 | $130,483 | 37.94% |
| Auditor’s Office Salaries | $377,209 | $183,981 | $193,228 | 48.77% |
| Auditor’s Office Expenses | $139,381 | $18,909 | $120,472 | 13.57% |
| Assessors Salaries | $297,788 | $160,502 | $137,286 | 53.90% |
| Assessors Expenses | $179,215 | $16,408 | $162,807 | 9.16% |
| Treasurer/Collector Salaries | $469,208 | $201,358 | $267,850 | 42.91% |
| Treasurer/Collector Expenses | $251,300 | $89,461 | $161,839 | 35.60% |
| Constituent Services Salaries | $109,442 | $56,529 | $52,913 | 51.65% |
| Constituent Services Expenses | $15,500 | $- | $15,500 | 0.00% |
| Purchasing Salaries | $100,547 | $53,963 | $46,584 | 53.67% |
| Purchasing Expenses | $12,050 | $4,242 | $7,808 | 35.20% |
| Law Department Salaries | $46,818 | $23,877 | $22,941 | 51.00% |
| Law Department Legal | $536,000 | $124,669 | $411,331 | 23.26% |
| Human Resources Salaries | $318,404 | $170,673 | $147,731 | 53.60% |
| Human Resources Expenses | $147,550 | $75,895 | $71,655 | 51.44% |
| MIS Salaries | $160,000 | $106,052 | $53,948 | 66.28% |
| MIS Expenses | $638,134 | $368,795 | $269,339 | 57.79% |
| MIS Capital | $50,000 | $20,512 | $29,488 | 41.02% |
| City Clerk Salaries | $594,766 | $300,199 | $294,567 | 50.47% |
| City Clerk Expenses | $171,380 | $74,605 | $96,775 | 43.53% |
| *TOTAL GENERAL GOVERNMENT | $5,500,009 | $2,488,044 | $3,011,965 | 45.2% |
| Building Maint. Salaries | $79,127 | $31,339 | $47,788 | 39.61% |
| Building Maint. Expenses | $298,500 | $99,111 | $199,389 | 33.20% |
| Inspectional & Health Services Salaries | $1,205,528 | $634,525 | $571,003 | 52.63% |
| Inspectional & Health Services Expenses | $46,950 | $18,112 | $28,838 | 38.58% |
| Public Health Salaries | $247,498 | $140,719 | $106,779 | 56.86% |
| Public Health Expenses | $9,000 | $462 | $8,538 | 5.14% |
| Economic Development Salaries | $291,516 | $143,215 | $148,301 | 49.13% |
| Economic Development Expenses | $56,162 | $5,910 | $50,252 | 10.52% |
| *TOTAL COMMUNITY & ECONOMIC DEVELOPMENT | $2,234,281 | $1,073,394 | $1,160,887 | 48.0% |
| Police Salaries | $14,399,407 | $7,868,624 | $6,530,783 | 54.65% |
| Police Expenses | $1,813,628 | $733,719 | $1,079,909 | 40.46% |
| Police Capital | $353,000 | $334,623 | $18,377 | 94.79% |
| Fire Salaries | $13,774,479 | $7,552,955 | $6,221,524 | 54.83% |
| Fire Expenses | $1,029,809 | $418,952 | $610,857 | 40.68% |
| Fire Capital | $5,824 | $- | $5,824 | 0.00% |
| *TOTAL PUBLIC SAFETY | $31,376,147 | $16,908,874 | $14,467,273 | 53.89% |
| Whittier Regional School Assessment | $8,704,320 | $4,352,160 | $4,352,160 | 50.00% |
| North Shore Essex Tech. Assessment | $664,063 | $372,887 | $291,176 | 56.15% |
| School Other Funding | $15,000 | $- | $15,000 | 0.00% |
| School Department | $133,801,660 | $51,187,820 | $82,613,840 | 38.26% |
| *TOTAL EDUCATION | $143,185,043 | $55,912,867 | $87,272,176 | 39.0% |
| Public Works Administration Salaries | $59,607 | $31,269 | $28,338 | 52.46% |
| Public Works Administration Expenses | $44,804 | $11,247 | $33,557 | 25.10% |
| Public Works Highways Salaries | $1,404,280 | $701,358 | $702,922 | 49.94% |
| Public Works Highways Expenses | $840,655 | $413,256 | $427,399 | 49.16% |
| Public Works Highways Capital | $112,000 | $19,062 | $92,938 | 17.02% |
| Public Works Solid Waste/Recycling Salaries | $218,185 | $111,888 | $106,297 | 51.28% |
| Public Works Solid Waste/Recycling Expenses | $5,985,808 | $1,968,423 | $4,017,385 | 32.88% |
| Public Works Parking Area Salaries | $51,726 | $27,146 | $24,580 | 52.48% |
| Public Works Parking Area Expenses | $369,101 | $153,294 | $215,807 | 41.53% |
| Public Works Street Marking Expenses | $116,883 | $107,434 | $9,449 | 91.92% |
| Public Works Fleet Maint. Salaries | $274,157 | $105,633 | $168,524 | 38.53% |
| Public Works Fleet Maint. Expenses | $49,080 | $9,549 | $39,531 | 19.45% |
| Public Works Park Dept. Salaries | $584,634 | $262,594 | $322,040 | 44.92% |
| Public Works Park Dept. Expenses | $332,850 | $140,001 | $192,849 | 42.06% |
| Public Works Street Lighting Expenses | $725,800 | $343,754 | $382,046 | 47.36% |
| Public Works Snow & Ice Removal Salaries | $229,330 | $61,450 | $167,880 | 26.80% |
| Public Works Snow & Ice Removal Expenses | $980,670 | $319,766 | $660,904 | 32.61% |
| *TOTAL PUBLIC WORKS | $12,379,570 | $4,787,123 | $7,592,447 | 38.7% |
| Citizens Center Salaries | $303,619 | $185,387 | $118,232 | 61.06% |
| Citizens Center Expenses | $188,010 | $66,939 | $121,071 | 35.60% |
| Veterans Services Salaries | $115,545 | $61,483 | $54,062 | 53.21% |
| Veterans Services Expenses | $558,000 | $206,312 | $351,688 | 36.97% |
| Senior Services Salaries | $13,500 | $5,192 | $8,308 | 38.46% |
| Senior Services Expenses | $2,700 | $- | $2,700 | 0.00% |
| Stadium Commission | $59,000 | $39,657 | $19,343 | 67.22% |
| Recreation Salaries | $193,129 | $152,300 | $40,829 | 78.86% |
| Recreation Expenses | $85,000 | $21,602 | $63,398 | 25.41% |
| Public Library Salaries | $1,665,862 | $840,300 | $825,563 | 50.44% |
| Public Library Expenses | $293,585 | $183,693 | $109,892 | 62.57% |
| *TOTAL HUMAN SERVICES | $3,477,950 | $1,762,865 | $1,715,085 | 50.7% |
| Debt Service | $9,491,008 | $6,027,659 | $3,463,349 | 63.51% |
| *TOTAL DEBT SERVICE | $9,491,008 | $6,027,659 | $3,463,349 | 63.5% |
| Retirement Fund | $22,967,281 | $22,967,281 | $- | 100.00% |
| Unemployment Compensation | $230,000 | $60,410 | $169,590 | 26.27% |
| Group Insurance | $29,765,000 | $13,334,956 | $16,430,044 | 44.80% |
| Payroll Taxes (FICA/Medicare) | $2,103,796 | $1,010,876 | $1,092,920 | 48.05% |
| Workers Compensation | $915,000 | $346,473 | $568,527 | 37.87% |
| Injured on Duty Claims | $230,967 | $178,414 | $52,553 | 77.25% |
| Sick Leave Bank | $126,000 | $273,438 | $(147,438) | 217.01% |
| Vacational Buyback | $55,000 | $59,315 | $(4,315) | 107.85% |
| Retiree Medical Claims | $121,000 | $30,712 | $90,288 | 25.38% |
| *TOTAL EMPLOYEE BENEFITS | $56,514,044 | $38,261,876 | $18,252,168 | 67.7% |
| General Liability Insurance | $1,303,678 | $1,256,819 | $46,859 | 96.41% |
| Salary Reserve | $1,080,000 | $20,311 | $1,059,689 | 1.88% |
| Budget Reserve | $805,671 | $61,930 | $743,741 | 7.69% |
| State Assessments (Cherry Sheets) | $9,524,223 | $4,831,409 | $4,692,814 | 50.73% |
| Reserve for Abatement & Exemption (Overlay) | $250,000 | $- | $250,000 | 0.00% |
| *TOTAL OTHER CITY EXPENSES | $12,963,572 | $6,170,468 | $6,793,104 | 47.6% |
| *TOTAL GENERAL FUND | $277,121,624 | $133,393,171 | $143,728,453 | 48.1% |
| City Department | Budget (YTD) | Expended (YTD) | Unexpended (YTD) | % Expended |
|---|---|---|---|---|
| Water Department Salaries | $3,780,009 | $1,959,166 | $1,820,843 | 51.83% |
| Water Department Expenses | $9,318,378 | $5,045,177 | $4,273,201 | 54.14% |
| Water Department Capital | $300,000 | $221,088 | $78,912 | 73.70% |
| Water Department Indirect | $248,494 | $- | $248,494 | 0.00% |
| *TOTAL WATER DEPARTMENT | $13,646,881 | $7,225,430 | $6,421,451 | 52.9% |
| Wastewater Salaries | $3,089,104 | $1,373,747 | $1,715,357 | 44.47% |
| Wastewater Expenses | $11,894,907 | $4,792,908 | $7,101,999 | 40.29% |
| Wastewater Capital | $1,127,000 | $40,808 | $1,086,192 | 3.62% |
| Wastewater Indirect | $698,442 | $- | $698,442 | 0.00% |
| *TOTAL WASTEWATER DEPARTMENT | $16,809,453 | $6,207,463 | $10,601,990 | 36.9% |
| FY ’24 through 12/31/23 | FY ’25 through 12/31/24 | FY ’26 through 12/31/25 | |
|---|---|---|---|
| TOTAL GENERAL GOVERNMENT | $2,685,967 | $2,968,716 | $2,488,044 |
| TOTAL COMMUNITY & ECONOMIC DEVELOPMENT | $1,013,645 | $1,029,648 | $1,073,394 |
| TOTAL PUBLIC SAFETY | $14,601,924 | $15,625,107 | $16,908,874 |
| TOTAL EDUCATION | $50,725,101 | $52,322,065 | $55,912,867 |
| TOTAL PUBLIC WORKS | $5,282,793 | $4,556,874 | $4,787,123 |
| TOTAL HUMAN SERVICES | $1,765,150 | $1,701,658 | $1,762,865 |
| TOTAL DEBT SERVICE | $3,097,474 | $3,384,058 | $6,027,659 |
| TOTAL EMPLOYEE BENEFITS | $34,528,494 | $31,745,425 | $38,261,876 |
| TOTAL OTHER CITY EXPENSES | $6,531,386 | $5,867,396 | $6,170,468 |
| *TOTAL CITY EXPENDITURES | $120,231,934 | $119,200,947 | $133,393,171 |
| TOTAL WATER DEPARTMENT | $6,503,745 | $6,207,296 | $7,225,430 |
| TOTAL WASTEWATER DEPARTMENT | $6,389,884 | $5,897,545 | $6,207,463 |
Revenue Report, Period Ending 12/31/25
| Revenue Source | 12/31/2023 | 12/31/2024 | 12/31/2025 | FY 25 to 26 % Change | FY 25 to 26 $ Change |
|---|---|---|---|---|---|
| Real Estate & Pers Property | $59,236,018 | $61,577,833 | $65,986,796 | 7.16% | $4,408,963 |
| Motor Vehcile Excise | $1,419,402 | $1,513,392 | $1,351,495 | -10.70% | $(161,897) |
| Meals Excise | $653,664 | $656,596 | $655,953 | -0.10% | $(643) |
| Hotel / Room Excise | $202,386 | $198,128 | $201,655 | 1.78% | $3,527 |
| Boat & Other Excise | $7,838 | $5,492 | $6,171 | 12.36% | $679 |
| Cannabis Excise | $567,650 | $582,077 | $640,705 | 10.07% | $58,628 |
| Waste Disposal Facility Program | $1,451,553 | $1,085,383 | $1,493,671 | 37.62% | $408,288 |
| PILOT | $21,525 | $243,793 | $30,764 | -87.38% | $(213,029) |
| Penalties & Interest | $382,078 | $290,904 | $320,955 | 10.33% | $30,051 |
| Fees | $404,760 | $451,491 | $472,190 | 4.58% | $20,699 |
| Rentals | $127,111 | $100,551 | $103,088 | 2.52% | $2,537 |
| Departmental Revenue | $473,392 | $474,515 | $276,958 | -41.63% | $(197,557) |
| License & Permits | $1,659,761 | $1,661,686 | $1,436,629 | -13.54% | $(225,057) |
| Fines & Forefits | $398,568 | $288,564 | $316,965 | 9.84% | $28,401 |
| Investments | $1,115,344 | $1,591,556 | $1,620,755 | 1.83% | $29,199 |
| Medicaid Reimbursement | $464,116 | $253,345 | $271,389 | 7.12% | $18,044 |
| *Misc Revenue | $102,652 | $87,446 | $10,833 | -87.61% | $(76,613) |
| Comm of MA Cherry Sheet | $48,284,877 | $50,691,887 | $54,100,773 | 6.72% | $3,408,886 |
| Wastewater Enterprise Fund | $7,683,135 | $8,698,581 | $8,541,013 | -1.81% | $(157,568) |
| Water Enterprise Fund | $6,444,419 | $7,569,485 | $8,361,520 | 10.46% | $792,035 |
| Other GF Rev - Trnsf From Sp Rev & Free Cash | $6,312,779 | $5,300,000 | $6,250,867 | 17.94% | $950,867 |
| Total | $137,413,028 | $143,322,705 | $152,451,145 | 6.37% | $9,128,440 |
| Total without Enterprise Funds | $123,285,474 | $127,054,639 | $135,548,612 | 6.69% | $8,493,973 |
| Revenue Source | FY 26 Estimated Revenue | FY 26 Actual Revenue Collections | $ Surplus / (Deficit) | YTD Benchmark | Actual Revenue Benchmark |
|---|---|---|---|---|---|
| Real Estate & Pers Property | $140,323,000 | $65,986,796 | $(74,336,204) | 50% | 47.0% |
| Motor Vehcile Excise | $8,391,880 | $1,351,495 | $(7,040,385) | 25% | 16.1% |
| Meals Excise | $1,259,948 | $655,953 | $(603,995) | 50% | 52.1% |
| Hotel / Room Excise | $309,000 | $201,655 | $(107,345) | 50% | 65.3% |
| Boat & Other Excise | $9,476 | $6,171 | $(3,305) | 50% | 65.1% |
| Cannabis Excise | $1,133,040 | $640,705 | $(492,335) | 50% | 56.5% |
| Waste Disposal Facility Program | $2,740,175 | $1,493,671 | $(1,246,504) | 50% | 54.5% |
| PILOT | $274,189 | $30,764 | $(243,425) | 25% | 11.2% |
| Penalties & Interest | $742,361 | $320,955 | $(421,407) | 50% | 43.2% |
| Fees | $962,671 | $472,190 | $(490,481) | 50% | 49.1% |
| Rentals | $198,450 | $103,088 | $(95,362) | 50% | 51.9% |
| Departmental Revenue | $658,253 | $276,958 | $(381,295) | 50% | 42.1% |
| License & Permits | $2,522,301 | $1,436,629 | $(1,085,672) | 50% | 57.0% |
| Fines & Forefits | $628,275 | $316,965 | $(311,310) | 50% | 50.5% |
| Investments | $1,976,990 | $1,620,755 | $(356,235) | 50% | 82.0% |
| Medicaid Reimbursement | $735,000 | $271,389 | $(463,611) | 50% | 36.9% |
| *Misc Revenue | $10,833 | $10,833 | 50% | 100.0% | |
| Comm of MA Cherry Sheet | $108,005,748 | $54,100,773 | $(53,904,975) | 50% | 50.1% |
| Wastewater Enterprise Fund | $16,809,453 | $8,541,013 | $(8,268,440) | 50% | 50.8% |
| Water Enterprise Fund | $14,146,881 | $8,361,520 | $(5,785,361) | 50% | 59.1% |
| Other GF Rev - Trnsf From Sp Rev & Free Cash | $6,250,867 | $6,250,867 | $- | 0% | 100.0% |
| Total | $308,077,958 | $152,451,145 | $(155,626,813) | 48% | 49.5% |
| Estimated General Fund Revenue | $277,121,624 | $135,548,612 | $(141,573,012) | 48% | 48.9% |
| Estimated Local Receipts | $22,542,009 | $9,210,176 | $(13,331,833) | 40% | 40.9% |
Minutes
Motion by Vice President Michitson, Second by Councilor LePage
PASSED – Yeas 10, Nays 0, Absent 1 (McGonagle)