DLS Databank Reports

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).

Free cash is a revenue source which results from the calculation, as of July 1, of a special purpose taxing district remaining, unrestricted funds from operations of the previous fiscal year based on the balance sheet as of June 30. Free cash is offset by property tax receivables and certain deficits and can be a negative number. (Annual balance sheet reporting certified by the Director of Accounts).

This report shows the votes at an election to approve an override in order to fund appropriations for a particular stabilization fund.

Free Cash Calculation Report shows the data used to determine the amount of free cash certified as of June 30th of a specific fiscal year. Provided from Gateway representing the worksheet used in calculating Free Cash. (Annual balalnce sheet reporting).

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).

Annual road miles (Department of Transportation)

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.

Free Cash certified from an enterprise fund is referred to as Retained Earnings. This can be used for purposes including capital improvements, reimbursing the general fund for prior year subsidies or reducing user fees. (Annual balance sheet reporting certified by the Director of Accounts).

Provides quarterly distribution amounts made to cities and towns for local option meals, room occupancy and short-term rental taxes/fees.