BOS Approved FY2027 Budget Workbook 2.10.2026

LINE ITEM
DESCRIPTION
2025-2026 RTM 
APPROP.
2025-2026 
ADDITIONAL / 
TRANSFERS 
(1/1/26)
ACTUAL 
EXPEND & 
ENCUMB AS 
OF 1/1/26
2026-2027 
DEPT/ 
AGENCY 
REQUEST
Department 
Request $ 
Increase
Department 
Request % 
Increase
BOS 
REDUCTIONS
2026-2027 BOS 
APPROVED 
(2/6/26)
2026-2027 BOS 
APPROVED $ 
INCREASE
2026-2027 BOS 
APPROVED % 
INCREASE
10101
BOARD OF SELECTMEN
206,402
0
98,702
207,470
1,068
0.52%
207,470
1,068
0.52%
10102
REGISTRARS OF VOTERS
121,255
0
61,004
126,410
5,155
4.25%
126,410
5,155
4.25%
10103
BOARD OF FINANCE
83,608
0
53,370
86,406
2,798
3.35%
86,406
2,798
3.35%
10104
ASSESSOR
319,641
0
154,921
351,260
31,619
9.89%
351,260
31,619
9.89%
10105
BD. OF ASSESSMENT APPEALS 
1,829
0
226
5,693
3,864
211.26%
5,693
3,864
211.26%
10106
TAX COLLECTOR
227,817
0
109,910
233,609
5,792
2.54%
233,609
5,792
2.54%
10107
FINANCE DEPARTMENT
784,326
0
431,364
805,507
21,181
2.70%
805,507
21,181
2.70%
10108
LEGAL DEPARTMENT
295,000
0
291,458
295,000
0
0.00%
295,000
0
0.00%
10109
TOWN CLERK
272,301
0
122,720
271,688
(613)
-0.23%
271,688
(613)
-0.23%
10110
PLANNING & ZONING
695,016
0
314,468
699,654
4,638
0.67%
699,654
4,638
0.67%
10111
BUILDING MAINTENANCE
1,020,000
0
669,801
1,217,876
197,876
19.40%
1,217,876
197,876
19.40%
10112
INSURANCE
5,604,561
0
3,611,694
5,947,106
342,545
6.11%
5,947,106
342,545
6.11%
10113
ECONOMIC DEVELOPMENT COMM
25,352
0
9,462
25,407
55
0.22%
25,407
55
0.22%
10114
CONSERVATION COMMISSION
18,250
0
10,317
18,250
0
0.00%
18,250
0
0.00%
10115
ZONING BOARD OF APPEALS
4,310
0
2,960
4,310
0
0.00%
4,310
0
0.00%
10116
RETIREMENT COMMISSION
7,200,257
0
3,939,325
8,301,874
1,101,617
15.30%
(1,006,351)
7,295,523
95,266
1.32%
10117
REPRESENTATIVE TOWN MTG.
17,403
0
15,652
17,802
399
2.29%
17,802
399
2.29%
10118
BUILDING DEPARTMENT
321,515
0
111,881
355,537
34,022
10.58%
355,537
34,022
10.58%
10119
YOUTH & FAMILY SERVICES
307,435
0
113,992
292,078
(15,357)
-5.00%
292,078
(15,357)
-5.00%
10120
SOC. SVC. GRANTS/MISC.
103,510
0
72,860
122,825
19,315
18.66%
122,825
19,315
18.66%
10121
CONTINGENCY
265,000
0
7,113
285,000
20,000
7.55%
285,000
20,000
7.55%
10122
EMERGENCY MANAGEMENT
1,230,035
0
521,510
1,270,180
40,145
3.26%
1,270,180
40,145
3.26%
10123
FIRE SERVICES
3,958,130
88,640
1,874,316
4,345,218
387,088
9.78%
4,345,218
387,088
9.78%
10129
POLICE DEPARTMENT
7,215,097
0
2,369,159
7,321,043
105,946
1.47%
(13,919)
7,307,124
92,027
1.28%
10130
PUBLIC WORKS DEPARTMENT
5,154,902
0
2,320,484
5,312,218
157,316
3.05%
5,312,218
157,316
3.05%
10132
CONSERVATION OF HEALTH
155,063
0
155,063
160,368
5,305
3.42%
160,368
5,305
3.42%
10133
PUBLIC HEALTH NURSING SERV.
21,600
0
1,100
17,280
(4,320)
-20.00%
17,280
(4,320)
-20.00%
10135
SENIOR CITIZENS COMMISSION
523,586
0
266,193
528,682
5,096
0.97%
528,682
5,096
0.97%
10136
WATERFORD PUBLIC LIBRARY
1,012,780
0
495,299
1,045,991
33,211
3.28%
1,045,991
33,211
3.28%
10137
RECREATION & PARKS COMM.
1,535,328
0
824,869
1,608,405
73,077
4.76%
1,608,405
73,077
4.76%
10141
FLOOD & EROSION CONTROL BD
1,109
0
168
1,104
(5)
-0.45%
1,104
(5)
-0.45%
10143
ETHICS COMMISSION
900
0
526
900
0
0.00%
900
0
0.00%
10145
HUMAN RESOURCES DEPT.
244,204
0
143,365
256,477
12,273
5.03%
256,477
12,273
5.03%
10147
INFORMATION TECHNOLOGY
1,214,796
0
1,003,971
1,380,069
165,273
13.61%
1,380,069
165,273
13.61%
40,162,318
88,640
20,179,223
42,918,697
2,756,379
6.86%
(1,020,270)
41,898,427
1,736,109
4.32%
10138
CURRENT YEAR CAPITAL IMPR.
1,101,089
1,101,089
0
(1,101,089)
-100.00%
0
(1,101,089)
-100.00%
10140
TRANS TO CAP & NON-REC.
773,264
773,264
816,971
43,707
5.65%
816,971
43,707
5.65%
10139
DEBT SERVICE
7,964,500
7,354,264
7,922,996
(41,504)
-0.52%
7,922,996
(41,504)
-0.52%
9,838,853
0
9,228,617
8,739,967
(1,098,886)
-11.17%
8,739,967
(1,098,886)
-11.17%
50,001,171
88,640
29,407,840
51,658,664
1,657,493
3.31%
(1,020,270)
50,638,394
637,223
1.27%
10160
OPERATING BUDGET
59,828,308
62,794,821
2,966,513
4.96%
59,828,308
62,794,821
2,966,513
4.96%
0
0
0.00%
109,829,479
88,640
29,407,840
114,453,485
4,624,006
4.21%
50,638,394
(59,191,085)
-53.89%
DEPARTMENTAL SUMMARY
TOWN OF WATERFORD
GENERAL FUND EXPENDITURES
2026-2027 PROPOSED BUDGET
TOTAL GENERAL FUND
TOTAL GENERAL GOV'T OPERATIONS
DEPT/AGENCY:
GENERAL GOVERNMENT:
BOARD OF EDUCATION:
TOTAL BOE OPERATIONS
TOTAL TOWN (OPERATING, CAPITAL, DEBT)
CAPITAL AND DEBT SERVICE:
TOTAL CAPITAL & DEBT SERVICE
1