===PAGE 1===
Budget Category FY26 Adjustments FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Maturing Debt FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Principal- Loans $2,335,199.76 $1,832,252.62 $1,832,252.62 $1,506,369.41 $1,553,018.66 $1,553,018.66 $1,553,018.66
Interest- Loans $1,169,576.83 $1,101,717.02 $1,101,717.02 $1,039,840.48 $983,466.57 $983,466.57 $983,466.57
Interest- Temporary Loans $11,405.65 $5,986.48 $5,986.48 $0.00 $0.00 $0.00 $0.00
Administrative Fees- Loans $1,830.58 $1,365.38 $1,365.38 $1,230.47 $1,093.13 $1,093.13 $1,093.13
Total Maturing Debt $3,518,012.82 $2,941,321.50 $2,941,321.50 $2,547,440.36 $2,537,578.36 $2,537,578.36 $2,537,578.36
General Government Unclassified FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Liability Insurance $226,513.65 $249,188.81 $233,635.91 $239,188.81 $230,000.00 $230,000.00 $230,000.00
Workers Compensation $122,983.00 $169,976.39 $118,079.95 $145,000.00 $135,000.00 $135,000.00 $135,000.00
Group Health Insurance $2,536,638.99 $3,059,912.01 $2,773,391.29 $3,298,520.32 $3,689,862.61 $3,714,862.61 $3,839,862.61
Group Life Insurance $15,401.19 $15,000.00 $17,556.06 $15,000.00 $20,000.00 $20,000.00 $20,000.00
Physicals Moved to  General Government ($2,670.00) ($3,500.00) n/a n/a n/a n/a n/a
Print Town Reports Moved to  General Government ($12,646.77) ($12,000.00) n/a n/a n/a n/a n/a
Mont Reg Planninng Asses 
Moved to  new category 
Intergovernmental Assessments ($4,262.20) ($4,368.76) n/a n/a n/a n/a n/a
Historical Commission
Moved to  new category Culture and 
Recreation ($30.00) ($3,000.00) n/a n/a n/a n/a n/a
Band Concerts 
Moved to  new category Culture and 
Recreation ($6,000.00) ($6,000.00) n/a n/a n/a n/a n/a
Reserve Fund Moved to  General Government ($239,573.73) ($200,000.00) n/a n/a n/a n/a n/a
Salary Reserve Fund Moved to  General Government ($187,241.90) ($185,000.00) n/a n/a n/a n/a n/a
Unemployment Expense $7,226.00 $10,000.00 $217.87 $10,000.00 $10,000.00 $10,000.00 $10,000.00
Medicare- Town Share $342,349.51 $375,177.00 $346,827.88 $400,000.00 $410,000.00 $410,000.00 $410,000.00
Total General Government Unclass. $3,251,112.34 $3,879,254.21 $3,489,708.96 $4,107,709.13 $4,494,862.61 $4,519,862.61 $4,644,862.61
General Government FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Finance Committee Expense $1,613.77 $1,800.00 $500.27 $1,800.00 $1,575.00 $1,575.00 $1,575.00
Annual Town Audit Moved to Town Accountant ($44,100.00) ($44,100.00) n/a n/a n/a n/a n/a
Select Board 
Renamed from Selectmen's 
Administration $170,568.30 $152,792.68 $177,640.84 $180,280.32 $194,395.33 $201,895.33 $207,895.33
Town Manager Salary $166,256.79 $165,043.60 $126,846.84 $169,125.00 $293,353.00 $293,353.00 $293,353.00
Town Manager Expense $135,976.21 $126,200.00 $138,352.33 $136,200.00 $145,000.00 $149,000.00 $149,000.00
Town Accountant $327,714.60 $304,902.01 $300,107.38 $323,244.20 $352,504.68 $352,504.68 $352,504.68
Treasurer's Administration $105,260.16 $116,793.88 $110,358.84 $118,966.49 $123,886.74 $123,886.74 $123,886.74
Banking Charges Moved to Treasurer's Administration $0.00 ($1,000.00) n/a n/a n/a n/a n/a
Tax Collector's Admin $119,673.27 $126,599.48 $107,399.74 $130,717.99 $120,662.10 $120,662.10 $120,662.10
Assessor's Administration $241,067.11 $289,822.16 $260,293.06 $297,308.23 $297,440.69 $297,440.69 $297,440.69
Information Technology Dept $358,794.70 $387,222.25 $458,810.31 $491,311.42 $476,000.00 $511,192.56 $535,459.33
Legal Expenses Moved to  Town Manager Expense ($118,734.28) ($110,000.00) n/a n/a n/a n/a n/a
Town Clerk Salary Moved to  Town Clerk's Administration ($77,500.00) ($79,437.50) n/a n/a n/a n/a n/a
Town Clerk's Administration $130,828.70 $140,397.30 $137,382.24 $143,602.08 $147,956.05 $147,956.05 $147,956.05
Elections $14,294.34 $18,525.00 $17,149.78 $11,100.00 $21,575.00 $21,575.00 $21,575.00
Registration & Census $24,751.53 $25,950.00 $21,516.31 $20,950.00 $21,450.00 $21,450.00 $21,450.00
Planning Board Moved  to  New Sub-Category Land Use ($103,463.61) ($162,677.24) n/a n/a n/a n/a n/a
APDC Expenses $40.00 $5,000.00 $500.00 $0.00 $500.00 $500.00
Economic Dev. Expenses New in FY27 $0.00 $0.00 $0.00 $0.00 $0.00 $3,100.00 $3,100.00
Grant Writing Moved oustide Omnibus $0.00 $50,000.00 n/a n/a n/a n/a n/a
Zoning Board of Appeals Moved  to  New Sub-Category Land Use ($3,309.24) ($4,500.00) n/a n/a n/a n/a n/a
Conservation Commission Moved  to  New Sub-Category Land Use ($61,719.80) ($84,738.30) n/a n/a n/a n/a n/a
Land Use New Sub-Category $320,798.14 $413,509.98 $311,554.82 $440,157.41 $434,500.05 $436,050.05 $436,050.05
Physicals 
Moved from General Government 
Unclassified $2,670.00 $3,500.00 $3,500.00 $3,500.00 $6,000.00 $6,000.00 $6,000.00
Print Town Reports 
Moved from General Government 
Unclassified $12,646.77 $12,000.00 $14,405.68 $7,000.00 $16,000.00 $16,000.00 $16,000.00
Reserve Fund  
Moved from General Government 
Unclassified $239,573.73 $200,000.00 $0.00 $185,000.00 $185,000.00 $185,000.00 $185,000.00
Salary Reserve Fund  
Moved from General Government 
Unclassified $187,241.90 $185,000.00 $16,642.80 $210,000.00 $210,000.00 $210,000.00 $210,000.00
Central Purchasing Moved from Central Purchasing $86,814.07 $80,300.00 $62,024.84 $91,500.00 $87,500.00 $91,500.00 $91,500.00
Total General Government $2,646,584.09 $2,805,358.34 $2,264,486.08 $2,962,263.14 $3,134,798.64 $3,190,641.20 $3,220,907.97
Tax Title Category Removed FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Tax Title Moved inside operating budget FY27 $13,537.67 $29,000.00 $7,144.13 $30,500.00 $27,500.00 $27,500.00 $27,500.00
Total Tax Title $13,537.67 $29,000.00 $7,144.13 $30,500.00 $27,500.00 $27,500.00 $27,500.00
Central Purchasing Category Removed FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Central Purchasing Moved to  General Government $86,814.07 $80,300.00 n/a n/a n/a n/a n/a
Total Central Purchasing n/a n/a n/a n/a n/a n/a
Fiscal Year 2027 Balanced  Budget, Tier 1 Override Budget, and Tier 2 Override Budget
===PAGE 2===
Public Safety Renamed from Protection FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Police Department $2,243,913.35 $2,413,368.85 $2,226,321.36 $2,406,172.47 $2,442,838.46 $2,459,388.46 $2,767,908.38
Police Lock Up $11,150.13 $20,600.00 $17,932.02 $20,600.00 $20,600.00 $20,600.00 $20,600.00
Injury Leave $445.12 $4,000.00 $0.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00
Police/Fire Medical Expenses $1,475.00 $4,000.00 $2,262.00 $4,000.00 $6,000.00 $6,000.00 $6,000.00
Subtotal Police $2,256,983.60 $2,441,968.85 $2,246,515.38 $2,434,772.47 $2,473,438.46 $2,489,988.46 $2,798,508.38
Fire Department $1,542,769.82 $1,651,515.10 $1,617,166.88 $1,717,587.91 $1,958,435.95 $2,070,694.42 $2,070,694.42
Capital- Fire Dept. Moved to  Fire Department ($26,145.21) ($30,000.00) n/a n/a n/a n/a n/a
Fire Hydrant Expense $17,000.00 $17,000.00 $17,000.00 $17,000.00 $17,000.00 $17,000.00 $17,000.00
Radio Equipment Mtc. $6,314.87 $10,000.00 $7,406.10 $10,000.00 $10,000.00 $15,000.00 $15,000.00
Subtotal Fire Department $1,566,084.69 $1,678,515.10 $1,641,572.98 $1,744,587.91 $1,985,435.95 $2,102,694.42 $2,102,694.42
Radio Watch $309,405.57 $305,313.71 $284,769.95 $310,763.90 $287,841.92 $312,763.92 $312,763.92
Subtotal Radio Watch $309,405.57 $305,313.71 $284,769.95 $310,763.90 $287,841.92 $312,763.92 $312,763.92
Emergency Management $5,000.00 $7,000.00 $6,190.85 $7,000.00 $7,000.00 $7,000.00 $7,000.00
Sealer of Weights & Measures $4,736.88 $4,600.00 $0.00 $4,600.00 $11,363.00 $11,363.00 $11,363.00
Building Inspector 
Moved  to  New Sub-Category Land Use 
under General Government ($152,305.49) ($161,494.44) n/a n/a n/a n/a n/a
Animal Control $44,434.37 $46,125.00 $43,356.57 $46,125.00 $45,500.00 $45,500.00 $80,000.00
Subtotal Other Public Safety $54,171.25 $57,725.00 $49,547.42 $57,725.00 $63,863.00 $63,863.00 $98,363.00
Total Public Safety $4,186,645.11 $4,483,522.66 $4,222,405.73 $4,547,849.28 $4,810,579.33 $4,969,309.80 $5,312,329.72
Health & Sanitation Category Removed FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
General Health Expense Moved to  new category Health Services under Human Services($48,533.56) ($53,427.16) n/a n/a n/a n/a n/a
Nashoba Board of Health Moved to  new category Health Services under Human Services($39,516.83) ($43,468.51) n/a n/a n/a n/a n/a
Nashoba Nursing Moved to  new category Health Services under Human Services($18,111.88) ($19,923.07) n/a n/a n/a n/a n/a
Animal Inspector Salary Moved to  Animal Contral under Other Protection($1,000.00) ($1,000.00) n/a n/a n/a n/a n/a
Total Health & Sanitation n/a n/a n/a n/a n/a n/a n/a
Department of Public Works FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Highway Administration Renamed from Highway Labor $567,415.43 $621,066.45 $612,939.68 $644,443.01 $687,846.28 $784,996.61 $784,996.61
Highway OT Moved to  Highway Administration ($17,653.91) ($12,000.00) n/a n/a n/a n/a n/a
Highway Construction and 
Maintenance 
Renamed from General Highway 
Maintenance $739,783.19 $889,350.00 $846,662.43 $634,850.00 $399,850.00 $668,850.00 $668,850.00
Town Highway Garage 
Moved to  Highway Construction and 
Maintenance ($1,098.73) ($1,100.00) n/a n/a n/a n/a n/a
Traffic Signs & Devices $6,678.49 $28,500.00 $12,881.70 $28,500.00 $16,800.00 $16,800.00 $16,800.00
Vehicle Mtc.- DPW $55,780.41 $62,750.00 $68,465.44 $62,750.00 $67,750.00 $67,750.00 $67,750.00
Vehicle Mtc.- Police $54,193.86 $67,000.00 $47,673.28 $67,000.00 $67,000.00 $67,000.00 $67,000.00
Vehicle Mtc.- Fire $33,224.88 $45,000.00 $53,182.26 $50,000.00 $60,000.00 $60,000.00 $60,000.00
Cemetery Department $112,167.80 $118,110.48 $106,973.99 $125,338.89 $121,966.22 $121,966.22 $121,966.22
Tree Removal $46,224.66 $38,500.00 $37,509.19 $38,500.00 $39,500.00 $39,500.00 $39,500.00
Snow Removal Expense $568,589.12 $355,000.16 $763,472.52 $355,571.39 $364,460.68 $364,460.68 $364,460.68
Recycling Program Moved from Solid Waste/Recycling $340,406.00 $469,775.00 $335,085.66 $470,000.00 $363,354.00 $363,354.00 $363,354.00
Total DPW $2,524,463.84 $2,695,052.09 $2,884,846.15 $2,476,953.29 $2,188,527.18 $2,554,677.51 $2,554,677.51
Facilities and Buildings FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Facilities and Grounds $677,935.74 $699,011.38 $694,416.77 $711,605.70 $713,674.56 $713,674.56 $713,674.56
Public Buildings $197,416.73 $206,453.10 $220,454.43 $221,357.00 $222,500.00 $222,500.00 $222,500.00
Park Department $113,525.80 $117,246.64 $110,102.40 $134,433.60 $81,000.00 $147,319.54 $191,400.00
Total Facilities and Buildings $988,878.27 $1,022,711.12 $1,024,973.60 $1,067,396.30 $1,017,174.56 $1,083,494.10 $1,127,574.56
Solid Waste/Recycling Category Removed FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Recycling Program Moved to  DPW ($340,406.00) ($469,775.00) n/a n/a n/a n/a n/a
Total Solid Waste/Recycling n/a n/a n/a n/a n/a n/a n/a
===PAGE 3===
Public Assistance Category Removed FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Council on Aging
Moved  to  new sub-category of 
Special Programs under Human 
Services ($220,550.47) ($230,123.00) n/a n/a n/a n/a n/a
Subtotal C.O.A. 
Moved to  new sub-category of 
Special Programs under Human 
Services ($220,550.47) ($230,123.00) n/a n/a n/a n/a n/a
Veterans Benefits 
Moved  to  new sub-category of 
Special Programs under Human 
Services ($54,296.38) ($99,275.00) n/a n/a n/a n/a n/a
Veterans Administration 
Moved  to  new sub-category of 
Special Programs under Human 
Services ($9,486.65) ($10,250.00) n/a n/a n/a n/a n/a
Registrar of Vets Graves
Moved  to  new sub-category of 
Special Programs under Human 
Services $0.00 ($500.00) n/a n/a n/a n/a n/a
Memorial Day 
Moved  to  new sub-category of 
Special Programs under Human 
Services $0.00 ($750.00) n/a n/a n/a n/a n/a
Subtotal Veterans 
Moved to new sub-category of 
Special Programs under Human 
Services ($63,783.03) ($110,775.00) n/a n/a n/a n/a n/a
Total Public Assistance n/a n/a n/a n/a n/a n/a n/a
Human Services New Category FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Health Services 
Moved from former category Health & 
Sanitation
General Health Expense $48,533.56 $53,427.16 $51,799.10 $56,630.56 $33,957.19 $34,032.19 $34,032.19
Nashoba Board of Health $39,516.83 $43,468.51 $43,368.51 $47,815.37 $62,159.97 $62,159.97 $62,159.97
Nashoba Nursing $18,111.88 $19,923.07 $19,923.07 $21,915.37 $28,489.99 $28,489.99 $28,489.99
Subtotal Health Services $106,162.27 $116,818.74 $115,090.68 $126,361.30 $124,607.15 $124,682.15 $124,682.15
Special Programs 
Moved from  former category Public 
Assistance
Council on Aging $220,550.47 $230,123.00 $239,720.54 $261,182.46 237207.96 260533.7 260533.7
Subtotal C.O.A. $220,550.47 $230,123.00 $239,720.54 $261,182.46 $237,207.96 $260,533.70 $260,533.70
Veterans' Benefits  Moved to  Veteran's Administration ($54,296.38) ($99,275.00) n/a n/a n/a n/a n/a
Veteran's Administration $63,783.03 $110,775.00 $56,493.38 $90,699.00 $90,750.00 $90,750.00 $90,750.00
Registrar of Vets' Graves Moved to  Veteran's Administration $0.00 ($500.00) n/a n/a n/a n/a n/a
Memorial Day Moved to  Veteran's Administration $0.00 ($750.00) n/a n/a n/a n/a n/a
Subtotal Veterans $63,783.03 $110,775.00 $56,493.38 $90,699.00 $90,750.00 $90,750.00 $90,750.00
Subtotal Special Programs $284,333.50 $340,898.00 $296,213.92 $351,881.46 $327,957.96 $351,283.70 $351,283.70
Total Human Services $390,495.77 $457,716.74 $411,304.60 $478,242.76 $452,565.11 $475,965.85 $475,965.85
Schools FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
School Department 22,700,360.21$   $24,883,376.00 $24,387,809.71 $25,787,474.00 $26,613,678.27 $28,213,678.27 $28,562,205.27
Monty Tech Assessment $1,181,390.18 $1,225,646.00 $1,224,162.00 $1,334,521.00 $1,452,426.00 $1,452,426.00 $1,452,426.00
Total Schools $23,881,750.39 $26,109,022.00 $25,611,971.71 $27,121,995.00 $28,066,104.27 $29,666,104.27 $30,014,631.27
Library Category Removed FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Library 
Moved to new category Culture and 
Recreation ($536,761.53) ($583,889.77) n/a n/a n/a n/a n/a
Total Library n/a n/a n/a n/a n/a n/a n/a
Culture & Recreation New Category FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Band Concerts 
Moved from General Government 
Unclassified $6,000.00 $6,000.00 $6,000.00 $6,000.00 $0.00 $6,000.00 $6,000.00
Library Moved from Library $536,761.53 $583,889.77 $599,551.58 $632,036.76 $598,960.20 $654,168.24 $654,168.24
Historical Commission 
Moved from General Government 
Unclassified $30.00 $3,000.00 $2,999.92 $1,000.00 $0.00 $1,000.00 $1,000.00
Total Culture and Recreation $542,791.53 $592,889.77 $608,551.50 $639,036.76 $598,960.20 $661,168.24 $661,168.24
Intergovernmental AssessmentsNew Category FY24 Expended FY25 Budgeted FY25 Actual FY26 Budgeted FY27 Balanced Tier 1 Tier 2
Worcester Regional RetirementMoved inside of Omnibus Budget $1,917,969.00 $2,127,801.00 $2,127,801.00 $2,392,572.00 $2,630,750.00 $2,630,750.00 $2,630,750.00
State Assessments 
Moved inside of Omnibus Budget in 
FY26 and removed in FY27 $1,018,211.00 $1,058,088.00 $994,104.00 $1,028,529.00 $0.00 $0.00 $0.00
MRPC 
Moved from General Government 
Unclassified $4,262.20 $4,368.76 $4,368.76 $4,477.98 $4,589.93 $4,589.93 $4,589.93
Total Intergovenmental Assessments $2,940,442.20 $3,190,257.76 $3,126,273.76 $3,425,578.98 $2,635,339.93 $2,635,339.93 $2,635,339.93
Total Omnibus $44,871,176.36 $48,177,106.19 $46,592,987.72 $49,404,965.00 $49,963,990.19 $52,321,641.87 $53,212,536.02