BOF Approved FY2027 Budget Workbook

LINE 
ITEM
DESCRIPTION
2024-2025 
ACTUAL 
EXPENDED
2025-2026 
RTM 
APPROP.
2025-2026 
ADDITIONAL / 
TRANSFERS 
(1/1/26)
ACTUAL 
EXPEND & 
ENCUMB AS 
OF 1/1/26
2026-2027 
DEPT/ 
AGENCY 
REQUEST
BOS 
REDUCTIONS
2026-2027 
BOS 
APPROVED 
2026-2027 
BOARD OF 
FINANCE 
REDUCTIONS
2026-2027 BOF 
APPROVED
BOF APPROVED 
FY27 AMOUNT 
(INC/DEC)
BOF 
APPROVED 
FY27 PERCENT 
(INC/DEC)
10101
BOARD OF SELECTMEN
195,254
206,402
0
98,702
207,470
207,470
207,470
1,068
0.52%
10102
REGISTRARS OF VOTERS
124,596
121,255
0
61,004
126,410
126,410
126,410
5,155
4.25%
10103
BOARD OF FINANCE
85,342
83,608
0
53,370
86,406
86,406
86,406
2,798
3.35%
10104
ASSESSOR
311,197
319,641
0
154,921
351,260
351,260
(12,064)
339,196
19,555
6.12%
10105
BD. OF ASSESSMENT APPEALS 
1,271
1,829
0
226
5,693
5,693
5,693
3,864
211.26%
10106
TAX COLLECTOR
216,940
227,817
0
109,910
233,609
233,609
233,609
5,792
2.54%
10107
FINANCE DEPARTMENT
761,497
784,326
0
431,364
805,507
805,507
805,507
21,181
2.70%
10108
LEGAL DEPARTMENT
286,169
295,000
0
291,458
295,000
295,000
295,000
0
0.00%
10109
TOWN CLERK
260,585
272,301
0
122,720
271,688
271,688
271,688
(613)
-0.23%
10110
PLANNING & ZONING
660,450
695,016
0
314,468
699,654
699,654
699,654
4,638
0.67%
10111
BUILDING MAINTENANCE
1,152,391
1,020,000
0
669,801
1,217,876
1,217,876
1,217,876
197,876
19.40%
10112
INSURANCE
4,849,536
5,604,561
0
3,611,694
5,947,106
5,947,106
(83,667)
5,863,439
258,878
4.62%
10113
ECONOMIC DEVELOPMENT COMM
9,191
25,352
0
9,462
25,407
25,407
25,407
55
0.22%
10114
CONSERVATION COMMISSION
5,031
18,250
0
10,317
18,250
18,250
18,250
0
0.00%
10115
ZONING BOARD OF APPEALS
2,108
4,310
0
2,960
4,310
4,310
4,310
0
0.00%
10116
RETIREMENT COMMISSION
7,461,685
7,200,257
0
3,939,325
8,301,874
(1,006,351)
7,295,523
(1,183,112)
6,112,411
(1,087,846)
-15.11%
10117
REPRESENTATIVE TOWN MTG.
17,085
17,403
0
15,652
17,802
17,802
17,802
399
2.29%
10118
BUILDING DEPARTMENT
264,700
321,515
0
111,881
355,537
355,537
355,537
34,022
10.58%
10119
YOUTH & FAMILY SERVICES
289,113
307,435
0
113,992
292,078
292,078
292,078
(15,357)
-5.00%
10120
SOC. SVC. GRANTS/MISC.
99,380
103,510
0
72,860
122,825
122,825
122,825
19,315
18.66%
10121
CONTINGENCY
263,706
265,000
0
7,113
285,000
285,000
285,000
20,000
7.55%
10122
EMERGENCY MANAGEMENT
1,086,655
1,230,035
0
521,510
1,270,180
1,270,180
1,270,180
40,145
3.26%
10123
FIRE SERVICES
3,618,796
3,958,130
88,640
1,874,316
4,345,218
4,345,218
4,345,218
387,088
9.78%
10129
POLICE DEPARTMENT
7,054,299
7,215,097
0
2,369,159
7,321,043
(13,919)
7,307,124
7,307,124
92,027
1.28%
10130
PUBLIC WORKS DEPARTMENT
4,705,872
5,154,902
0
2,320,484
5,312,218
5,312,218
5,312,218
157,316
3.05%
10132
CONSERVATION OF HEALTH
148,407
155,063
0
155,063
160,368
160,368
160,368
5,305
3.42%
10133
PUBLIC HEALTH NURSING SERV.
25,862
21,600
0
1,100
17,280
17,280
17,280
(4,320)
-20.00%
10135
SENIOR CITIZENS COMMISSION
524,333
523,586
0
266,193
528,682
528,682
528,682
5,096
0.97%
10136
WATERFORD PUBLIC LIBRARY
1,012,967
1,012,780
0
495,299
1,045,991
1,045,991
1,045,991
33,211
3.28%
10137
RECREATION & PARKS COMM.
1,487,357
1,535,328
0
824,869
1,608,405
1,608,405
1,608,405
73,077
4.76%
10141
FLOOD & EROSION CONTROL BD
327
1,109
0
168
1,104
1,104
1,104
(5)
-0.45%
10143
ETHICS COMMISSION
540
900
0
526
900
900
900
0
0.00%
10145
HUMAN RESOURCES DEPT.
224,945
244,204
0
143,365
256,477
256,477
256,477
12,273
5.03%
10147
INFORMATION TECHNOLOGY
1,203,901
1,214,796
0
1,003,971
1,380,069
1,380,069
1,380,069
165,273
13.61%
38,411,488
40,162,318
88,640
20,179,223
42,918,697
(1,020,270)
41,898,427
(1,278,843)
40,619,584
457,266
1.14%
DEPARTMENTAL SUMMARY
TOWN OF WATERFORD
GENERAL FUND EXPENDITURES
2026-2027 PROPOSED BUDGET
TOTAL GENERAL GOV'T OPERATIONS
DEPT/AGENCY:
GENERAL GOVERNMENT:
1

LINE 
ITEM
DESCRIPTION
2024-2025 
ACTUAL 
EXPENDED
2025-2026 
RTM 
APPROP.
2025-2026 
ADDITIONAL / 
TRANSFERS 
(1/1/26)
ACTUAL 
EXPEND & 
ENCUMB AS 
OF 1/1/26
2026-2027 
DEPT/ 
AGENCY 
REQUEST
BOS 
REDUCTIONS
2026-2027 
BOS 
APPROVED 
2026-2027 
BOARD OF 
FINANCE 
REDUCTIONS
2026-2027 BOF 
APPROVED
BOF APPROVED 
FY27 AMOUNT 
(INC/DEC)
BOF 
APPROVED 
FY27 PERCENT 
(INC/DEC)
DEPARTMENTAL SUMMARY
TOWN OF WATERFORD
GENERAL FUND EXPENDITURES
2026-2027 PROPOSED BUDGET
DEPT/AGENCY:
10138
CURRENT YEAR CAPITAL IMPR.
2,634,168
1,101,089
1,101,089
3,364,490
3,669,490
(305,000)
3,364,490
2,263,401
205.56%
10140
TRANS TO CAP & NON-REC.
4,296,312
773,264
773,264
816,971
816,971
816,971
43,707
5.65%
10139
DEBT SERVICE
8,109,746
7,964,500
7,354,264
7,922,996
7,922,996
7,922,996
(41,504)
-0.52%
15,040,226
9,838,853
0
9,228,617
12,104,457
0
12,409,457
(305,000)
12,104,457
2,265,604
23.03%
53,451,714
50,001,171
88,640
29,407,840
55,023,154
(1,020,270)
54,307,884
(305,000)
52,724,041
2,722,870
5.45%
10160
OPERATING BUDGET
57,500,835
59,828,308
62,999,629
 
(359,000)
62,640,629
2,812,321
4.70%
57,500,835
59,828,308
62,999,629
0
(359,000)
62,640,629
2,812,321
4.70%
110,952,549
109,829,479
88,640
29,407,840
118,022,783
(1,020,270)
54,307,884
(1,942,843)
115,364,670
5,535,191
5.04%
TOTAL GENERAL FUND
BOARD OF EDUCATION:
TOTAL BOE OPERATIONS
TOTAL TOWN (OPERATING, CAPITAL, DEBT)
CAPITAL AND DEBT SERVICE:
TOTAL CAPITAL & DEBT SERVICE
2