DLS Databank Reports

Displaying 1 - 10 of 10

Trust Fund Revenues and Expenditures  

Division of Local Services

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).

Stabilization Fund Balances  

Division of Local Services

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 Fund Revenues and Expenditures  

Division of Local Services

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).

Snow and Ice Revenues and Expenditures  

Division of Local Services

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).

Revenues by Source  

Division of Local Services

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.

Motor Vehicle Excise Collections  

Division of Local Services

This report shows historical trends in both the budgeted and actual motor vehicle excise revenue collections. This information is reported on Page 3 of the annual tax rate recap sheet.

Local Receipts Estimate vs. Actual  

Division of Local Services

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

General Fund Revenues and Expenditures  

Division of Local Services

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 Fund Revenues and Expenditures  

Division of Local Services

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 Fund Revenues and Expenditures  

Division of Local Services

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).