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).

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).

Full-time equivalent (FTE) municipal employees and total W-2 wage reporting (Schedule A - Part 8).

Estimated and Actual Revenues as reported on Page 3 of the Tax Recap Sheet

Report show health insurance expenditures by municipality. Showing data for all communities as it extracts data for those funded through the general fund and those funded through a health insurance trust. The data is captured from the annual financial report (Schedule A - Part 2 & Part 6).

The general fund is the primary fund used by municipal governements to record revenue and expenditures that are not associated with special purpose funds. The data is captured from the annual financial report (Schedule A Parts 1 & 2).

Enterprise funds are established for municipal operations that can be financed and conducted in a manner similar to a private business and where the intent of the municipality is that all costs, direct or indirect, of providing goods or services be financed or recovered primarily through user charters. The data is captured from the annual financial report (Schedule A - Part 5).

Capital projects represent financial resources that are used for the acquisition or constuction of major capital facilities, that involve projects extending over more than one year, and that are financed wholly or in part from bond issues, intergovernmental loans, private donations, or current revenues of more than one fund. The data is captured from the annual financical report (Schedule A - Part 4).