DLS Databank Reports

Trust funds are used to account for assets held by the municipality in a trustee capacity and for a specific purpose stipulated by a trust agreement. The data is captured from the annual financial report (Schedule A - Part 6).

Compares the municipality’s estimated versus actual local receipts.

View year-over-year trends in Enterprise Fund revenues and expenditures for municipalities including comparisons of actuals vs. estimates, retained earnings and breakdowns of all fund types.

View trends in municipal budgeted general fund revenue including year-over-year changes in budgeted general fund revenue.

Stabilization funds are designed to accumulate amounts for capital and other future spending purposes, although stabilization funds can be appropriated for any lawful purpose. The data is captured from the annual financial report (Schedule A - Part 6).

Special revenue funds are established by statute and contain revenues that are earmarked for and specific purpose and expenditures from the fund are based on the specific purpose of the fund. The data is captured from the annual financial report (Schedule A - Part 3).

Required under Massachusetts General Law Chapter 44, Section 31D. Annually, every city or town must report to the division of local services of the department of revenue the total amounts appropriated and expended, including any funding or reimbursements received from the commonwealth, for snow and ice removal in the fiscal year ending on the preceding June thirtieth. (Snow and Ice Data Sheet).

Analyzes revenue by major funding source from the annual Tax Rate Recapitulation sheet. Shows tax levy, state aid, local receipts and other, also shows community preservation and enterprise funds separately since they have a specific spending purpose.

Are you interested in key financial and socioeconomic data for a city or town? Our Municipal Financial Self-Assessment shows data and trends influencing a community's overall financial health.

Key municipal fiscal health indicators