Angel A. Perkins, City Auditor and Chief Financial Officer, submits the revenue and expense reports for the month of August 2026
Expense Report as of 8/31/2026
Year to Date Benchmark 17.31%
| City Department | Budget | Expended as of 8/31/26 | Unexpended as of 8/31/26 | % Expended |
|---|---|---|---|---|
| Council Salaries | $236,676 | $40,305 | $196,371 | 17.03% |
| Council Expenses | $6,600 | $314 | $6,286 | 4.76% |
| Mayor Salaries | $446,004 | $67,840 | $378,164 | 15.21% |
| Mayor Expenses | $206,750 | $10,499 | $196,251 | 5.08% |
| Auditor’s Office Salaries | $406,751 | $71,542 | $335,209 | 17.59% |
| Auditor’s Office Expenses | $148,100 | $605 | $147,495 | 0.41% |
| Assessors Salaries | $310,083 | $54,237 | $255,846 | 17.49% |
| Assessors Expenses | $171,079 | $30,542 | $140,537 | 17.85% |
| Treasurer/Collector Salaries | $428,727 | $69,559 | $359,168 | 16.22% |
| Treasurer/Collector Expenses | $250,300 | $31,537 | $218,763 | 12.60% |
| Constituent Services Salaries | $105,672 | $16,721 | $88,951 | 15.82% |
| Constituent Services Expenses | $7,500 | $- | $7,500 | 0.00% |
| Purchasing Salaries | $102,632 | $18,497 | $84,135 | 18.02% |
| Purchasing Expenses | $15,050 | $2,837 | $12,213 | 18.85% |
| Law Department Salaries | $47,754 | $8,402 | $39,352 | 17.60% |
| Law Department Legal | $425,000 | $32,981 | $392,019 | 7.76% |
| Human Resources Salaries | $331,555 | $58,594 | $272,961 | 17.67% |
| Human Resources Expenses | $130,300 | $33,801 | $96,499 | 25.94% |
| MIS Salaries | $211,100 | $34,574 | $176,526 | 16.38% |
| MIS Expenses | $641,809 | $211,736 | $430,073 | 32.99% |
| MIS Capital | $50,000 | $6,019 | $43,981 | 12.04% |
| City Clerk Salaries | $612,582 | $99,539 | $513,043 | 16.25% |
| City Clerk Expenses | $154,380 | $33,802 | $120,578 | 21.90% |
| TOTAL GENERAL GOVERNMENT | $5,446,404 | $934,482 | $4,511,922 | 17.2% |
| Building Maint. Salaries | $26,000 | $4,500 | $21,500 | 17.31% |
| Building Maint. Expenses | $373,500 | $44,706 | $328,794 | 11.97% |
| Inspectional & Health Services Salaries | $1,271,710 | $219,802 | $1,051,908 | 17.28% |
| Inspectional & Health Services Expenses | $45,450 | $6,432 | $39,018 | 14.15% |
| Public Health Salaries | $254,291 | $51,753 | $202,538 | 20.35% |
| Public Health Expenses | $7,000 | $155 | $6,845 | 2.22% |
| Economic Development Salaries | $366,920 | $37,665 | $329,255 | 10.27% |
| Economic Development Expenses | $52,370 | $1,518 | $50,852 | 2.90% |
| TOTAL COMMUNITY & ECONOMIC DEVELOPMENT | $2,397,241 | $366,532 | $2,030,709 | 15.3% |
| Police Salaries | $15,215,388 | $2,408,131 | $12,807,257 | 15.83% |
| Police Expenses | $1,876,608 | $322,451 | $1,554,157 | 17.18% |
| Police Capital | $410,000 | $- | $410,000 | 0.00% |
| Fire Salaries | $14,883,477 | $2,459,966 | $12,423,511 | 16.53% |
| Fire Expenses | $1,006,973 | $103,758 | $903,215 | 10.30% |
| Fire Capital | $29,522 | $26,164 | $3,358 | 88.62% |
| TOTAL PUBLIC SAFETY | $33,421,968 | $5,320,469 | $28,101,499 | 15.9% |
| Whittier Regional School Assessment | $9,469,211 | $2,367,303 | $7,101,908 | 25.00% |
| North Shore Essex Tech. Assessment | $690,625 | $- | $690,625 | 0.00% |
| School Department | $136,998,618 | $4,661,356 | $132,337,262 | 3.40% |
| TOTAL EDUCATION | $147,158,454 | $7,028,659 | $140,129,795 | 4.8% |
| Public Works Administration Salaries | $297,318 | $37,209 | $260,109 | 12.51% |
| Public Works Administration Expenses | $37,165 | $1,444 | $35,721 | 3.89% |
| Public Works Highways Salaries | $1,127,200 | $190,585 | $936,615 | 16.91% |
| Public Works Highways Expenses | $712,800 | $94,570 | $618,230 | 13.27% |
| Public Works Highways Capital | $100,000 | $- | $100,000 | 0.00% |
| Public Works Solid Waste/Recycling Salaries | $219,899 | $37,719 | $182,180 | 17.15% |
| Public Works Solid Waste/Recycling Expenses | $5,898,252 | $10,657 | $5,887,595 | 0.18% |
| Public Works Parking Area Salaries | $51,726 | $10,864 | $40,862 | 21.00% |
| Public Works Parking Area Expenses | $396,670 | $25,213 | $371,457 | 6.36% |
| Public Works Street Marking Expenses | $200,000 | $5,853 | $194,147 | 2.93% |
| Public Works Fleet Maint. Salaries | $281,158 | $25,985 | $255,173 | 9.24% |
| Public Works Fleet Maint. Expenses | $76,260 | $2,571 | $73,689 | 3.37% |
| Public Works Park Dept. Salaries | $587,791 | $90,142 | $497,649 | 15.34% |
| Public Works Park Dept. Expenses | $285,871 | $35,149 | $250,722 | 12.30% |
| Public Works Street Lighting Expenses | $753,608 | $84,945 | $668,663 | 11.27% |
| Public Works Snow & Ice Removal Salaries | $229,330 | $1,656 | $227,674 | 0.72% |
| Public Works Snow & Ice Removal Expenses | $980,670 | $- | $980,670 | 0.00% |
| TOTAL PUBLIC WORKS | $12,235,718 | $654,563 | $11,581,155 | 5.3% |
| Citizens Center Salaries | $317,822 | $62,993 | $254,829 | 19.82% |
| Citizens Center Expenses | $168,610 | $17,872 | $150,738 | 10.60% |
| Veterans Services Salaries | $131,645 | $22,134 | $109,511 | 16.81% |
| Veterans Services Expenses | $533,250 | $69,933 | $463,317 | 13.11% |
| Senior Services Salaries | $12,100 | $1,731 | $10,369 | 14.30% |
| Senior Services Expenses | $2,400 | $- | $2,400 | 0.00% |
| Stadium Commission | $61,600 | $4,601 | $56,999 | 7.47% |
| Recreation Salaries | $235,397 | $132,825 | $102,572 | 56.43% |
| Recreation Expenses | $85,000 | $3,540 | $81,460 | 4.17% |
| Public Library Salaries | $1,711,916 | $277,087 | $1,434,829 | 16.19% |
| Public Library Expenses | $298,134 | $92,982 | $205,152 | 31.19% |
| TOTAL HUMAN SERVICES | $3,557,874 | $685,697 | $2,872,177 | 19.3% |
| Debt Service | $8,834,819 | $208,640 | $8,626,179 | 2.36% |
| TOTAL DEBT SERVICE | $8,834,819 | $208,640 | $8,626,179 | 2.4% |
| Retirement Fund | $23,838,461 | $23,838,461 | $- | 100.00% |
| Unemployment Compensation | $280,000 | $4,366 | $275,634 | 1.56% |
| Group Insurance | $31,583,332 | $965,880 | $30,617,452 | 3.06% |
| Payroll Taxes (FICA/Medicare) | $2,207,955 | $191,943 | $2,016,012 | 8.69% |
| Workers Compensation | $890,000 | $150,972 | $739,028 | 16.96% |
| Injured on Duty Claims | $210,000 | $153,795 | $56,205 | 73.24% |
| Sick Leave Bank | $182,934 | $182,934 | 0.00% | |
| Vacational Buyback | $50,000 | $50,000 | 0.00% | |
| Retiree Medical Claims | $85,000 | $2,355 | $82,645 | 2.77% |
| TOTAL EMPLOYEE BENEFITS | $59,327,682 | $25,307,772 | $34,019,910 | 42.7% |
| General Liability Insurance | $1,381,899 | $849,054 | $532,845 | 61.44% |
| Salary Reserve | $388,666 | $388,666 | 0.00% | |
| Budget Reserve | $600,000 | $14,745 | $585,255 | 2.46% |
| State Assessments (Cherry Sheets) | $10,271,435 | $1,720,154 | $8,551,281 | 16.75% |
| Reserve for Abatement & Exemption (Overlay) | $250,000 | $250,000 | 0.00% | |
| TOTAL OTHER CITY EXPENSES | $12,892,000 | $2,583,954 | $10,308,046 | 20.0% |
| TOTAL GENERAL FUND | $285,272,160 | $43,090,767 | $242,181,393 | 15.1% |
| City Department | Budget | Expended as of 8/31/26 | Unexpended as of 8/31/26 | % Expended |
|---|---|---|---|---|
| Water Department Salaries | $4,021,835 | $614,381 | $3,407,454 | 15.28% |
| Water Department Expenses | $10,313,361 | $3,710,204 | $6,603,157 | 35.97% |
| Water Department Capital | $451,000 | $- | $451,000 | 0.00% |
| Water Department Indirect | $254,221 | $- | $254,221 | 0.00% |
| TOTAL WATER DEPARTMENT | $15,040,417 | $4,324,585 | $10,715,832 | 28.8% |
| Wastewater Salaries | $3,189,677 | $531,053 | $2,658,624 | 16.65% |
| Wastewater Expenses | $12,411,268 | $2,409,686 | $10,001,582 | 19.42% |
| Wastewater Capital | $1,102,000 | $88,118 | $1,013,882 | 8.00% |
| Wastewater Indirect | $718,418 | $- | $718,418 | 0.00% |
| TOTAL WASTEWATER DEPARTMENT | $17,421,363 | $3,028,857 | $14,392,506 | 17.4% |
| FY ’25 through 8/31/24 | FY ’26 through 8/31/25 | FY ’27 through 8/31/26 | |
|---|---|---|---|
| TOTAL GENERAL GOVERNMENT | $845,941 | $873,146 | $934,482 |
| TOTAL COMMUNITY & ECONOMIC DEVELO | $316,357 | $320,318 | $366,532 |
| TOTAL PUBLIC SAFETY | $4,584,182 | $4,859,536 | $5,320,469 |
| TOTAL EDUCATION | $9,982,990 | $7,388,461 | $7,028,659 |
| TOTAL PUBLIC WORKS | $1,022,396 | $678,773 | $654,563 |
| TOTAL HUMAN SERVICES | $628,957 | $651,053 | $685,697 |
| TOTAL DEBT SERVICE | $238,808 | $- | $208,640 |
| TOTAL EMPLOYEE BENEFITS | $23,531,291 | $24,424,509 | $25,307,772 |
| TOTAL OTHER CITY EXPENSES | $627,142 | $2,568,051 | $2,583,954 |
| TOTAL CITY EXPENDITURES | $41,778,064 | $41,763,847 | $43,090,767 |
| TOTAL WATER DEPARTMENT | $3,974,765 | $1,784,094 | $4,324,585 |
| TOTAL WASTEWATER DEPARTMENT | $2,969,386 | $1,787,198 | $3,028,857 |
Revenue Report, Period Ending 8/31/26
| Revenue Source | 8/31/2024 | 8/31/2025 | 8/31/2026 | FY 26 to 27 % Change | FY 26 to 27 $ Change |
|---|---|---|---|---|---|
| Real Estate & Pers Property | $31,573,093 | $34,356,865 | $35,717,102 | 3.96% | $1,360,237 |
| Motor Vehcile Excise | $800,471 | $740,037 | $784,752 | 6.04% | $44,715 |
| Meals Excise | $- | ||||
| Hotel / Room Excise | $- | ||||
| Boat & Other Excise | $399 | $1,134 | $398 | -64.92% | $(736) |
| Cannabis Excise | $- | ||||
| Waste Disposal Facility Program | $509,367 | $235,977 | $579,882 | 145.74% | $343,905 |
| PILOT | $16,249 | $26,473 | $26,473 | ||
| Penalties & Interest | $110,082 | $173,377 | $201,063 | 15.97% | $27,686 |
| Fees | $182,813 | $194,969 | $222,691 | 14.22% | $27,722 |
| Rentals | $37,333 | $17,916 | $57,147 | 218.97% | $39,231 |
| Departmental Revenue | $205,167 | $(23,764) | $111,577 | -569.52% | $135,341 |
| License & Permits | $328,366 | $253,122 | $293,051 | 15.77% | $39,929 |
| Fines & Forefits | $106,002 | $94,099 | $101,091 | 7.43% | $6,992 |
| Investments | $418,536 | $986,429 | $229,214 | -76.76% | $(757,215) |
| Medicaid Reimbursement | $- | ||||
| *Misc Revenue | $66,985 | $6,156 | $1,936 | -68.55% | $(4,220) |
| Comm of MA Cherry Sheet | $16,978,658 | $18,015,321 | $18,410,314 | 2.19% | $394,993 |
| Wastewater Enterprise Fund | $2,342,512 | $1,951,510 | $2,217,749 | 13.64% | $266,239 |
| Water Enterprise Fund | $1,918,250 | $2,008,654 | $2,182,810 | 8.67% | $174,156 |
| Other GF Rev - Trnsf From Sp Rev & Free Cash | $- | ||||
| Total Revenue | $55,594,283 | $59,011,802 | $61,137,250 | 3.60% | $2,125,448 |
| Total Revenue without Enterprise Funds | $51,333,521 | $55,051,638 | $56,736,691 | 3.06% | $1,685,053 |
| Total Local Receipts | $2,781,770 | $2,679,452 | $2,609,275 | -2.62% | $(70,177) |
| Total Local Receipts not including Investments | $2,363,234 | $1,693,023 | $2,380,061 | 40.58% | $687,038 |
| Revenue Source | FY 27 Estimated Revenue | FY 27 Actual Revenue Collections | $ Surplus / (Deficit) | YTD Benchmark | Actual Revenue Benchmark |
|---|---|---|---|---|---|
| Real Estate & Pers Property | $146,107,374 | $35,717,102 | $(110,390,272) | 25% | 24.4% |
| Motor Vehcile Excise | $9,025,789 | $784,752 | $(8,241,037) | 1% | 8.7% |
| Meals Excise | $1,300,000 | $- | $(1,300,000) | 0% | 0.0% |
| Hotel / Room Excise | $310,000 | $- | $(310,000) | 0% | 0.0% |
| Boat & Other Excise | $8,400 | $398 | $(8,002) | 0% | 4.7% |
| Cannabis Excise | $1,133,040 | $- | $(1,133,040) | 0% | 0.0% |
| Waste Disposal Facility Program | $3,023,244 | $579,882 | $(2,443,362) | 17% | 19.2% |
| PILOT | $281,555 | $26,473 | $(255,082) | 17% | 9.4% |
| Penalties & Interest | $742,000 | $201,063 | $(540,937) | 17% | 27.1% |
| Fees | $998,900 | $222,691 | $(776,209) | 17% | 22.3% |
| Rentals | $198,450 | $57,147 | $(141,303) | 17% | 28.8% |
| Departmental Revenue | $555,000 | $111,577 | $(443,423) | 17% | 20.1% |
| License & Permits | $2,300,000 | $293,051 | $(2,006,949) | 17% | 12.7% |
| Fines & Forefits | $625,000 | $101,091 | $(523,909) | 17% | 16.2% |
| Investments | $1,000,000 | $229,214 | $(770,786) | 17% | 22.9% |
| Medicaid Reimbursement | $1,000,000 | $- | $(1,000,000) | 17% | 0.0% |
| *Misc Revenue | $1,936 | $1,936 | 0% | 100.0% | |
| Comm of MA Cherry Sheet | $110,453,103 | $18,410,314 | $(92,042,789) | 17% | 16.7% |
| Wastewater Enterprise Fund | $17,421,363 | $2,217,749 | $(15,203,614) | 17% | 12.7% |
| Water Enterprise Fund | $15,040,417 | $2,182,810 | $(12,857,607) | 17% | 14.5% |
| Other GF Rev - Trnsf From Sp Rev & Free Cash | $6,210,304 | $- | $(6,210,304) | 0% | 0.0% |
| Total | $317,733,939 | $61,137,250 | $(256,596,689) | 20% | 19.2% |
| Estimated General Fund Revenue | $285,272,159 | $56,736,691 | $(228,535,468) | 20% | 19.9% |
| Estimated Local Receipts | $22,501,378 | $2,609,275 | $(19,892,103) | 8% | 11.6% |