Fiscal Year 2027 - July
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Town of Durham
General Fund Budget-to-Actual Detail
FY27 through July 31, 2026
Pos (Neg) Pos (Neg)
Budget Actual $ Variance % Variance
Administration
E 20-7000 Department Head Wages 127,820.00 6,250.00 121,570.00 95.1%
E 20-7015 Full Time Staff Wages 167,170.00 8,016.90 159,153.10 95.2%
E 20-7026 Election Worker Wages 4,530.00 - 4,530.00 100.0%
E 20-7030 Elected Official Wages 12,600.00 258.00 12,342.00 98.0%
E 20-7050 Payroll Taxes 8,740.00 351.35 8,388.65 96.0%
E 20-7055 Health Insurance 50,370.00 13,078.87 37,291.13 74.0%
E 20-7070 Workers Comp 1,830.00 200.29 1,629.71 89.1%
E 20-7072 Unemployment 3,000.00 - 3,000.00 100.0%
E 20-7075 Retirement 30,100.00 1,496.01 28,603.99 95.0%
E 20-7105 Training and Development 3,000.00 - 3,000.00 100.0%
E 20-7110 Travel and Mileage 600.00 - 600.00 100.0%
E 20-7200 Heat 1,500.00 - 1,500.00 100.0%
E 20-7201 Electricity 3,500.00 - 3,500.00 100.0%
E 20-7210 Telephone and Internet 3,630.00 - 3,630.00 100.0%
E 20-7220 Legal 15,000.00 - 15,000.00 100.0%
E 20-7221 Auditor 22,050.00 - 22,050.00 100.0%
E 20-7222 Business Services 45,000.00 - 45,000.00 100.0%
E 20-7223 Payroll Processing Services 5,500.00 393.81 5,106.19 92.8%
E 20-7250 Equipment Rentals 2,400.00 - 2,400.00 100.0%
E 20-7253 Building Repairs and Maint 5,000.00 - 5,000.00 100.0%
E 20-7340 General Insurance 50,000.00 24,515.50 25,484.50 51.0%
E 20-7350 Advertising 1,000.00 - 1,000.00 100.0%
E 20-7351 Printing and Copying 6,500.00 1,209.08 5,290.92 81.4%
E 20-7352 Postage and Freight 6,500.00 1,230.00 5,270.00 81.1%
E 20-7354 Dues and Subscriptions 17,000.00 3,155.36 13,844.64 81.4%
E 20-7400 General Supplies 4,500.00 889.54 3,610.46 80.2%
E 20-7800 Lien Costs 2,500.00 175.00 2,325.00 93.0%
E 20-7801 Election Costs 2,000.00 - 2,000.00 100.0%
E 20-7999 Misc Expenditures 5,000.00 204.50 4,795.50 95.9%
Total Administration 608,340.00 61,424.21 546,915.79 89.9%Page 1 of 1
Town of Durham
General Fund Budget-to-Actual Detail
FY27 through July 31, 2026
Pos (Neg) Pos (Neg)
Budget Actual $ Variance % Variance
Fire Department
E 30-7000 Department Head Wages 98,530.00 4,808.04 93,721.96 95.1%
E 30-7015 Full Time Staff Wages 45,760.00 2,847.10 42,912.90 93.8%
E 30-7016 Overtime Wages 5,000.00 - 5,000.00 100.0%
E 30-7020 Part Time Staff Wages 300,000.00 23,616.86 276,383.14 92.1%
E 30-7050 Payroll Taxes 29,940.00 2,234.98 27,705.02 92.5%
E 30-7055 Health Insurance 2,400.00 234.50 2,165.50 90.2%
E 30-7070 Workers Comp 49,430.00 3,031.48 46,398.52 93.9%
E 30-7075 Retirement 14,730.00 780.82 13,949.18 94.7%
E 30-7105 Training and Development 8,000.00 - 8,000.00 100.0%
E 30-7200 Heat 6,300.00 - 6,300.00 100.0%
E 30-7201 Electricity 7,000.00 - 7,000.00 100.0%
E 30-7210 Telephone and Internet 6,000.00 - 6,000.00 100.0%
E 30-7229 Dispatch Services 30,000.00 - 30,000.00 100.0%
E 30-7230 Ambulance Services 33,000.00 692.65 32,307.35 97.9%
E 30-7252 Equipment Repairs and Maint 28,000.00 399.05 27,600.95 98.6%
E 30-7253 Building Repairs and Maint 10,000.00 4,043.98 5,956.02 59.6%
E 30-7255 Vehicle Repairs and Maint 28,000.00 - 28,000.00 100.0%
E 30-7354 Dues and Subscriptions 2,000.00 - 2,000.00 100.0%
E 30-7400 General Supplies 3,900.00 - 3,900.00 100.0%
E 30-7502 Radios 10,000.00 - 10,000.00 100.0%
E 30-7504 Safety Equipment 25,000.00 392.57 24,607.43 98.4%
E 30-7550 Gas and Diesel 6,500.00 492.07 6,007.93 92.4%
E 30-7999 Misc Expenditures 4,000.00 37.95 3,962.05 99.1%
Total Fire Department 753,490.00 43,612.05 709,877.95 94.2%Page 1 of 1
Town of Durham
General Fund Budget-to-Actual Detail
FY27 through July 31, 2026
Pos (Neg) Pos (Neg)
Budget Actual $ Variance % Variance
Public Works
E 40-7000 Department Head Wages 98,530.00 4,844.58 93,685.42 95.1%
E 40-7015 Full Time Staff Wages 320,880.00 15,674.63 305,205.37 95.1%
E 40-7016 Overtime Wages 39,330.00 37.01 39,292.99 99.9%
E 40-7020 Part Time Staff Wages 69,060.00 2,097.98 66,962.02 97.0%
E 40-7050 Payroll Taxes 15,940.00 575.86 15,364.14 96.4%
E 40-7055 Health Insurance 158,910.00 14,284.12 144,625.88 91.0%
E 40-7070 Workers Comp 30,530.00 2,002.94 28,527.06 93.4%
E 40-7075 Retirement 48,990.00 2,238.18 46,751.82 95.4%
E 40-7105 Training and Development 1,500.00 - 1,500.00 100.0%
E 40-7200 Heat 7,550.00 165.63 7,384.37 97.8%
E 40-7201 Electricity 11,700.00 - 11,700.00 100.0%
E 40-7210 Telephone and Internet 4,500.00 100.00 4,400.00 97.8%
E 40-7249 Other Contracted Services 5,000.00 - 5,000.00 100.0%
E 40-7250 Equipment Rentals 11,000.00 - 11,000.00 100.0%
E 40-7252 Equipment Repairs and Maint 40,000.00 327.36 39,672.64 99.2%
E 40-7253 Building Repairs and Maint 10,000.00 - 10,000.00 100.0%
E 40-7255 Vehicle Repairs and Maint 65,000.00 312.92 64,687.08 99.5%
E 40-7256 Tree Services 5,000.00 - 5,000.00 100.0%
E 40-7257 Paving and Road Work 152,062.00 - 152,062.00 100.0%
E 40-7258 Road Painting and Striping 21,000.00 - 21,000.00 100.0%
E 40-7259 Crack Sealing 25,000.00 - 25,000.00 100.0%
E 40-7400 General Supplies 4,000.00 376.34 3,623.66 90.6%
E 40-7450 Salt 143,500.00 - 143,500.00 100.0%
E 40-7451 Liquid De-Icer 16,000.00 - 16,000.00 100.0%
E 40-7452 Winter Sand 7,000.00 - 7,000.00 100.0%
E 40-7454 Gravel, Asphal, Tar, Concrete 25,000.00 - 25,000.00 100.0%
E 40-7455 Erosion Control 4,000.00 - 4,000.00 100.0%
E 40-7456 Signs 5,000.00 - 5,000.00 100.0%
E 40-7457 Culverts 6,000.00 - 6,000.00 100.0%
E 40-7500 Small Equipment 2,500.00 - 2,500.00 100.0%
E 40-7501 Tools 1,000.00 - 1,000.00 100.0%
E 40-7502 Radios 1,500.00 - 1,500.00 100.0%
E 40-7503 Uniforms 5,200.00 200.00 5,000.00 96.2%
E 40-7504 Safety Equipment 2,600.00 - 2,600.00 100.0%
E 40-7549 Miscellaneous Equipment 8,500.00 - 8,500.00 100.0%
E 40-7550 Gas and Diesel 45,000.00 - 45,000.00 100.0%
E 40-7999 Misc Expenditures 1,300.00 - 1,300.00 100.0%
Total Public Works 1,419,582.00 43,237.55 1,376,344.45 97.0%Page 1 of 1
Town of Durham
General Fund Budget-to-Actual Detail
FY27 through July 31, 2026
Pos (Neg) Pos (Neg)
Budget Actual $ Variance % Variance
Property Taxes
R 10-6000 Property Taxes 10,101,892.00 - (10,101,892.00) -100.0%
Total Property Taxes 10,101,892.00 - (10,101,892.00) -100.0%
Excise Taxes
R 11-6100 Motor Vehicle Excise 1,280,000.00 126,121.21 (1,153,878.79) -90.1%
R 11-6105 Other Excise 6,300.00 881.00 (5,419.00) -86.0%
Total Excise Taxes 1,286,300.00 127,002.21 (1,159,297.79) -90.1%
Permits and Fees
R 12-6200 Town Clerk Fees 40,000.00 3,425.45 (36,574.55) -91.4%
R 12-6205 Lien Fees 3,000.00 604.00 (2,396.00) -79.9%
R 12-6210 Planning Board Fees 6,000.00 300.00 (5,700.00) -95.0%
R 12-6215 Code Enforcement Fees 110,000.00 2,154.00 (107,846.00) -98.0%
R 12-6220 Dog Licenses 1,200.00 - (1,200.00) -100.0%
R 12-6221 Animal Control - 50.00 50.00
R 12-6299 Misc Permits and Fees 300.00 25.00 (275.00) -91.7%
Total Permits and Fees 160,500.00 6,558.45 (153,941.55) -95.9%
Intergovernmental
R 13-6300 State Revenue Sharing 613,619.00 67,342.13 (546,276.87) -89.0%
R 13-6305 Homestead Exemption 267,793.00 201,366.55 (66,426.45) -24.8%
R 13-6310 Business Equip Tax Exemption 4,361.00 - (4,361.00) -100.0%
R 13-6315 Veterans Exemption 2,400.00 3,396.00 996.00 41.5%
R 13-6320 Tree Growth 12,000.00 - (12,000.00) -100.0%
R 13-6325 Local Road Assistance Program 87,652.00 - (87,652.00) -100.0%
R 13-6330 Snowmobile Program 1,800.00 - (1,800.00) -100.0%
R 13-6345 General Assistance 550.00 - (550.00) -100.0%
R 13-6360 State Grants - 1,080.49 1,080.49
Total Intergovernmental 990,175.00 273,185.17 (716,989.83) -72.4%
Charges for Services
R 14-6425 Eureka Rental Fees 2,400.00 200.00 (2,200.00) -91.7%
R 14-6430 Cemetery Lots 600.00 - (600.00) -100.0%
R 14-6450 Junkyard Fees 5,120.00 1,233.95 (3,886.05) -75.9%
R 14-6451 User Fees and Trash Tags 125,000.00 - (125,000.00) -100.0%
R 14-6460 Cable Franchise Fees 33,000.00 - (33,000.00) -100.0%
R 14-6470 Ambulance Fees 129,000.00 12,217.65 (116,782.35) -90.5%
R 14-6499 Misc Charges for Services 1,000.00 21.50 (978.50) -97.9%
Total Charges for Services 296,120.00 13,673.10 (282,446.90) -95.4%
Other Revenues
R 19-6900 Interest on Property Taxes 40,000.00 10,084.69 (29,915.31) -74.8%
R 19-6910 Interest Income 115,000.00 14,123.83 (100,876.17) -87.7%
R 19-6999 Misc Revenue 5,000.00 1,432.67 (3,567.33) -71.3%
Total Other Revenue 160,000.00 25,641.19 (134,358.81) -84.0%
TOTAL REVENUES AND OTHER FINANCING SOURCES 12,994,987.00 446,060.12 (12,548,926.88) -96.6%Page 1 of 5
Town of Durham
General Fund Budget-to-Actual Detail
FY27 through July 31, 2026
Pos (Neg) Pos (Neg)
Budget Actual $ Variance % Variance
General Government
Administration
E 20-7000 Department Head Wages 127,820.00 6,250.00 121,570.00 95.1%
E 20-7015 Full Time Staff Wages 167,170.00 8,016.90 159,153.10 95.2%
E 20-7026 Election Worker Wages 4,530.00 - 4,530.00 100.0%
E 20-7030 Elected Official Wages 12,600.00 258.00 12,342.00 98.0%
E 20-7050 Payroll Taxes 8,740.00 351.35 8,388.65 96.0%
E 20-7055 Health Insurance 50,370.00 13,078.87 37,291.13 74.0%
E 20-7070 Workers Comp 1,830.00 200.29 1,629.71 89.1%
E 20-7072 Unemployment 3,000.00 - 3,000.00 100.0%
E 20-7075 Retirement 30,100.00 1,496.01 28,603.99 95.0%
E 20-7105 Training and Development 3,000.00 - 3,000.00 100.0%
E 20-7110 Travel and Mileage 600.00 - 600.00 100.0%
E 20-7200 Heat 1,500.00 - 1,500.00 100.0%
E 20-7201 Electricity 3,500.00 - 3,500.00 100.0%
E 20-7210 Telephone and Internet 3,630.00 - 3,630.00 100.0%
E 20-7220 Legal 15,000.00 - 15,000.00 100.0%
E 20-7221 Auditor 22,050.00 - 22,050.00 100.0%
E 20-7222 Business Services 45,000.00 - 45,000.00 100.0%
E 20-7223 Payroll Processing Services 5,500.00 393.81 5,106.19 92.8%
E 20-7250 Equipment Rentals 2,400.00 - 2,400.00 100.0%
E 20-7253 Building Repairs and Maint 5,000.00 - 5,000.00 100.0%
E 20-7340 General Insurance 50,000.00 24,515.50 25,484.50 51.0%
E 20-7350 Advertising 1,000.00 - 1,000.00 100.0%
E 20-7351 Printing and Copying 6,500.00 1,209.08 5,290.92 81.4%
E 20-7352 Postage and Freight 6,500.00 1,230.00 5,270.00 81.1%
E 20-7354 Dues and Subscriptions 17,000.00 3,155.36 13,844.64 81.4%
E 20-7400 General Supplies 4,500.00 889.54 3,610.46 80.2%
E 20-7800 Lien Costs 2,500.00 175.00 2,325.00 93.0%
E 20-7801 Election Costs 2,000.00 - 2,000.00 100.0%
E 20-7999 Misc Expenditures 5,000.00 204.50 4,795.50 95.9%
Total Administration 608,340.00 61,424.21 546,915.79 89.9%
Assessing
E 23-7228 Mapping 3,700.00 - 3,700.00 100.0%
E 23-7235 Assessing Services 20,400.00 1,700.00 18,700.00 91.7%
E 23-7356 Software Licenses 2,000.00 - 2,000.00 100.0%
E 23-7400 General Supplies 150.00 - 150.00 100.0%
E 23-7802 Deeds Costs 400.00 - 400.00 100.0%
E 23-7999 Misc Expenditures 150.00 - 150.00 100.0%
Total Assessing 26,800.00 1,700.00 25,100.00 93.7%
Information Technology
E 26-7212 IT Services 31,000.00 - 31,000.00 100.0%
E 26-7213 Website 5,015.00 4,000.00 1,015.00 20.2%
E 26-7356 Software Licenses 30,000.00 6,142.29 23,857.71 79.5%
E 26-7358 Text Messaging Service 4,000.00 - 4,000.00 100.0%
E 26-7404 Hardware 7,500.00 - 7,500.00 100.0%
Total Information Technology 77,515.00 10,142.29 67,372.71 86.9%Page 2 of 5
Town of Durham
General Fund Budget-to-Actual Detail
FY27 through July 31, 2026
Pos (Neg) Pos (Neg)
Budget Actual $ Variance % Variance
Planning and Code Enforcement
E 27-7020 Part Time Staff Wages 73,780.00 2,772.66 71,007.34 96.2%
E 27-7035 Committee Member Wages 3,600.00 60.00 3,540.00 98.3%
E 27-7050 Payroll Taxes 5,390.00 196.77 5,193.23 96.3%
E 27-7055 Health Insurance 16,670.00 2,081.40 14,588.60 87.5%
E 27-7070 Workers Comp 450.00 162.40 287.60 63.9%
E 27-7075 Retirement 2,170.00 106.08 2,063.92 95.1%
E 27-7105 Training and Development 800.00 - 800.00 100.0%
E 27-7350 Advertising 450.00 - 450.00 100.0%
E 27-7352 Postage and Freight 1,000.00 - 1,000.00 100.0%
E 27-7354 Dues and Subscriptions 1,700.00 - 1,700.00 100.0%
E 27-7357 E-Code Maintenance 1,500.00 1,195.00 305.00 20.3%
E 27-7400 General Supplies 500.00 - 500.00 100.0%
E 27-7999 Misc Expenditures 500.00 - 500.00 100.0%
Total Planning and Code Enforcement 108,510.00 6,574.31 101,935.69 93.9%
Public Safety
Fire Department
E 30-7000 Department Head Wages 98,530.00 4,808.04 93,721.96 95.1%
E 30-7015 Full Time Staff Wages 45,760.00 2,847.10 42,912.90 93.8%
E 30-7016 Overtime Wages 5,000.00 - 5,000.00 100.0%
E 30-7020 Part Time Staff Wages 300,000.00 23,616.86 276,383.14 92.1%
E 30-7050 Payroll Taxes 29,940.00 2,234.98 27,705.02 92.5%
E 30-7055 Health Insurance 2,400.00 234.50 2,165.50 90.2%
E 30-7070 Workers Comp 49,430.00 3,031.48 46,398.52 93.9%
E 30-7075 Retirement 14,730.00 780.82 13,949.18 94.7%
E 30-7105 Training and Development 8,000.00 - 8,000.00 100.0%
E 30-7200 Heat 6,300.00 - 6,300.00 100.0%
E 30-7201 Electricity 7,000.00 - 7,000.00 100.0%
E 30-7210 Telephone and Internet 6,000.00 - 6,000.00 100.0%
E 30-7229 Dispatch Services 30,000.00 - 30,000.00 100.0%
E 30-7230 Ambulance Services 33,000.00 692.65 32,307.35 97.9%
E 30-7252 Equipment Repairs and Maint 28,000.00 399.05 27,600.95 98.6%
E 30-7253 Building Repairs and Maint 10,000.00 4,043.98 5,956.02 59.6%
E 30-7255 Vehicle Repairs and Maint 28,000.00 - 28,000.00 100.0%
E 30-7354 Dues and Subscriptions 2,000.00 - 2,000.00 100.0%
E 30-7400 General Supplies 3,900.00 - 3,900.00 100.0%
E 30-7502 Radios 10,000.00 - 10,000.00 100.0%
E 30-7504 Safety Equipment 25,000.00 392.57 24,607.43 98.4%
E 30-7550 Gas and Diesel 6,500.00 492.07 6,007.93 92.4%
E 30-7999 Misc Expenditures 4,000.00 37.95 3,962.05 99.1%
Total Fire Department 753,490.00 43,612.05 709,877.95 94.2%
Other Public Safety
E 39-7240 Animal Control 22,600.00 10,077.80 12,522.20 55.4%
Total Other Public Safety 22,600.00 10,077.80 12,522.20 55.4%Page 3 of 5
Town of Durham
General Fund Budget-to-Actual Detail
FY27 through July 31, 2026
Pos (Neg) Pos (Neg)
Budget Actual $ Variance % Variance
Public Works
Public Works
E 40-7000 Department Head Wages 98,530.00 4,844.58 93,685.42 95.1%
E 40-7015 Full Time Staff Wages 320,880.00 15,674.63 305,205.37 95.1%
E 40-7016 Overtime Wages 39,330.00 37.01 39,292.99 99.9%
E 40-7020 Part Time Staff Wages 69,060.00 2,097.98 66,962.02 97.0%
E 40-7050 Payroll Taxes 15,940.00 575.86 15,364.14 96.4%
E 40-7055 Health Insurance 158,910.00 14,284.12 144,625.88 91.0%
E 40-7070 Workers Comp 30,530.00 2,002.94 28,527.06 93.4%
E 40-7075 Retirement 48,990.00 2,238.18 46,751.82 95.4%
E 40-7105 Training and Development 1,500.00 - 1,500.00 100.0%
E 40-7200 Heat 7,550.00 165.63 7,384.37 97.8%
E 40-7201 Electricity 11,700.00 - 11,700.00 100.0%
E 40-7210 Telephone and Internet 4,500.00 100.00 4,400.00 97.8%
E 40-7249 Other Contracted Services 5,000.00 - 5,000.00 100.0%
E 40-7250 Equipment Rentals 11,000.00 - 11,000.00 100.0%
E 40-7252 Equipment Repairs and Maint 40,000.00 327.36 39,672.64 99.2%
E 40-7253 Building Repairs and Maint 10,000.00 - 10,000.00 100.0%
E 40-7255 Vehicle Repairs and Maint 65,000.00 312.92 64,687.08 99.5%
E 40-7256 Tree Services 5,000.00 - 5,000.00 100.0%
E 40-7257 Paving and Road Work 152,062.00 - 152,062.00 100.0%
E 40-7258 Road Painting and Striping 21,000.00 - 21,000.00 100.0%
E 40-7259 Crack Sealing 25,000.00 - 25,000.00 100.0%
E 40-7400 General Supplies 4,000.00 376.34 3,623.66 90.6%
E 40-7450 Salt 143,500.00 - 143,500.00 100.0%
E 40-7451 Liquid De-Icer 16,000.00 - 16,000.00 100.0%
E 40-7452 Winter Sand 7,000.00 - 7,000.00 100.0%
E 40-7454 Gravel, Asphal, Tar, Concrete 25,000.00 - 25,000.00 100.0%
E 40-7455 Erosion Control 4,000.00 - 4,000.00 100.0%
E 40-7456 Signs 5,000.00 - 5,000.00 100.0%
E 40-7457 Culverts 6,000.00 - 6,000.00 100.0%
E 40-7500 Small Equipment 2,500.00 - 2,500.00 100.0%
E 40-7501 Tools 1,000.00 - 1,000.00 100.0%
E 40-7502 Radios 1,500.00 - 1,500.00 100.0%
E 40-7503 Uniforms 5,200.00 200.00 5,000.00 96.2%
E 40-7504 Safety Equipment 2,600.00 - 2,600.00 100.0%
E 40-7549 Miscellaneous Equipment 8,500.00 - 8,500.00 100.0%
E 40-7550 Gas and Diesel 45,000.00 - 45,000.00 100.0%
E 40-7999 Misc Expenditures 1,300.00 - 1,300.00 100.0%
Total Public Works 1,419,582.00 43,237.55 1,376,344.45 97.0%Page 4 of 5
Town of Durham
General Fund Budget-to-Actual Detail
FY27 through July 31, 2026
Pos (Neg) Pos (Neg)
Budget Actual $ Variance % Variance
Municipal Buildings
E 41-7020 Part Time Staff Wages 10,000.00 371.50 9,628.50 96.3%
E 41-7050 Payroll Taxes 870.00 32.28 837.72 96.3%
E 41-7070 Workers Comp 400.00 16.24 383.76 95.9%
E 41-7200 Heat 250.00 - 250.00 100.0%
E 41-7201 Electricity 7,500.00 - 7,500.00 100.0%
E 41-7253 Building Repairs and Maint 5,000.00 742.46 4,257.54 85.2%
E 41-7254 Grounds Maintenance 10,000.00 - 10,000.00 100.0%
E 41-7362 Security 1,200.00 89.95 1,110.05 92.5%
E 41-7400 General Supplies 500.00 70.19 429.81 86.0%
E 41-7808 Flags 3,000.00 - 3,000.00 100.0%
Total Municipal Buildings 38,720.00 1,322.62 37,397.38 96.6%
Solid Waste
E 42-7231 Hauling 421,000.00 6,326.46 414,673.54 98.5%
E 42-7233 Trash Bin Management 80,050.00 - 80,050.00 100.0%
E 42-7815 Bulky Waste Day 20,000.00 - 20,000.00 100.0%
Total Solid Waste 521,050.00 6,326.46 514,723.54 98.8%
Community Services
Other Community Services
E 69-7805 General Assistance 1,000.00 - 1,000.00 100.0%
Total Other Community Services 1,000.00 - 1,000.00 100.0%
Town-wide
Debt Service
E 92-7900 Debt Service Principal 580,443.00 - 580,443.00 100.0%
E 92-7901 Debt Service Interest 43,668.00 - 43,668.00 100.0%
Total Debt Service 624,111.00 - 624,111.00 100.0%
Assessments
E 96-7910 County Tax 918,788.00 - 918,788.00 100.0%
E 96-7915 Education 7,807,619.00 650,634.96 7,156,984.04 91.7%
Total Assessments 8,726,407.00 650,634.96 8,075,772.04 92.5%
Abatements and Bad Debt
E 97-7970 Tax Abatements 26,862.00 67.68 26,794.32 99.7%
Total Abatements 26,862.00 67.68 26,794.32 99.7%
Other Financing Uses
E 99-8500 Transfers Out 390,000.00 - 390,000.00 100.0%
Total Other Financing Uses 390,000.00 - 390,000.00 100.0%
TOTAL EXPENDITURS AND OTHER FINANCING USES 13,344,987.00 835,119.93 12,509,867.07 93.7%
CHANGE IN FUND BALANCE (350,000.00) (389,059.81)Page 5 of 5
Town of Durham
General Fund Budget-to-Actual Detail
FY27 through July 31, 2026
Pos (Neg) Pos (Neg)
Budget Actual $ Variance % Variance
Revenues
Property taxes $ 10,101,892.00 $ - $ (10,101,892.00) -100.0%
Excise taxes 1,286,300.00 127,002.21 (1,159,297.79) -90.1%
Permits and fees 160,500.00 6,558.45 (153,941.55) -95.9%
Intergovernmental 990,175.00 273,185.17 (716,989.83) -72.4%
Charges for services 296,120.00 13,673.10 (282,446.90) -95.4%
Other revenues 160,000.00 25,641.19 (134,358.81) -84.0%
Other financing sources - - -
Total Revenues and Other Financing Sources 12,994,987.00 446,060.12 (12,548,926.88) -96.6%
Expenditures
General Government
Administration 608,340.00 61,424.21 546,915.79 89.9%
Assessing 26,800.00 1,700.00 25,100.00 93.7%
Information technology 77,515.00 10,142.29 67,372.71 86.9%
Planning and code enforcement 108,510.00 6,574.31 101,935.69 93.9%
Total General Government 821,165.00 79,840.81 741,324.19 90.3%
Public Safety
Fire department 753,490.00 43,612.05 709,877.95 94.2%
Other public safety 22,600.00 10,077.80 12,522.20 55.4%
Total Public Safety 776,090.00 53,689.85 722,400.15 93.1%
Public Works
Public works 1,419,582.00 43,237.55 1,376,344.45 97.0%
Municipal buildings 38,720.00 1,322.62 37,397.38 96.6%
Solid waste 521,050.00 6,326.46 514,723.54 98.8%
Total Public Works 1,979,352.00 50,886.63 1,928,465.37 97.4%
Community Services
Other community services 1,000.00 - 1,000.00 100.0%
Total Community Services 1,000.00 - 1,000.00 100.0%
Town-wide
Debt service 624,111.00 - 624,111.00 100.0%
Assessments 8,726,407.00 650,634.96 8,075,772.04 92.5%
Abatements and bad debt 26,862.00 67.68 26,794.32 99.7%
Other financing uses 390,000.00 - 390,000.00 100.0%
Total Town-wide 9,767,380.00 650,702.64 9,116,677.36 93.3%
Total Expenditures and Other Financing Uses 13,344,987.00 835,119.93 12,509,867.07 93.7%
Change in Fund Balance (350,000.00) (389,059.81)
Beginning Fund Balance 2,979,209.72 2,979,209.72
Ending Fund Balance $ 2,629,209.72 $ 2,590,149.91Town of Durham
General Fund Budget-to-Actual Detail
FY27 through July 31, 2026
Pos (Neg) Pos (Neg)
Budget Actual $ Variance % Variance
Revenues
Property taxes $ 10,101,892.00 $ - $ (10,101,892.00) -100.0%
Excise taxes 1,286,300.00 127,002.21 (1,159,297.79) -90.1%
Permits and fees 160,500.00 6,558.45 (153,941.55) -95.9%
Intergovernmental 990,175.00 273,185.17 (716,989.83) -72.4%
Charges for services 296,120.00 13,673.10 (282,446.90) -95.4%
Other revenues 160,000.00 25,641.19 (134,358.81) -84.0%
Other financing sources - - -
Total Revenues and Other Financing Sources 12,994,987.00 446,060.12 (12,548,926.88) -96.6%
Expenditures
General Government
Administration 608,340.00 61,424.21 546,915.79 89.9%
Assessing 26,800.00 1,700.00 25,100.00 93.7%
Information technology 77,515.00 10,142.29 67,372.71 86.9%
Planning and code enforcement 108,510.00 6,574.31 101,935.69 93.9%
Total General Government 821,165.00 79,840.81 741,324.19 90.3%
Public Safety
Fire department 753,490.00 43,612.05 709,877.95 94.2%
Other public safety 22,600.00 10,077.80 12,522.20 55.4%
Total Public Safety 776,090.00 53,689.85 722,400.15 93.1%
Public Works
Public works 1,419,582.00 43,237.55 1,376,344.45 97.0%
Municipal buildings 38,720.00 1,322.62 37,397.38 96.6%
Solid waste 521,050.00 6,326.46 514,723.54 98.8%
Total Public Works 1,979,352.00 50,886.63 1,928,465.37 97.4%
Community Services
Other community services 1,000.00 - 1,000.00 100.0%
Total Community Services 1,000.00 - 1,000.00 100.0%
Town-wide
Debt service 624,111.00 - 624,111.00 100.0%
Assessments 8,726,407.00 650,634.96 8,075,772.04 92.5%
Abatements and bad debt 26,862.00 67.68 26,794.32 99.7%
Other financing uses 390,000.00 - 390,000.00 100.0%
Total Town-wide 9,767,380.00 650,702.64 9,116,677.36 93.3%
Total Expenditures and Other Financing Uses 13,344,987.00 835,119.93 12,509,867.07 93.7%
Change in Fund Balance (350,000.00) (389,059.81)
Beginning Fund Balance 2,979,209.72 2,979,209.72
Ending Fund Balance $ 2,629,209.72 $ 2,590,149.91Town of Durham
General Fund Monthly Cash Activity Fiscal Year 2027
Beg Balance Inflows Outflows End Balance July $ 4,658,984.85 $ 542,253.45 $ (969,503.93) $ 4,231,734.37 August - - - - September - - - - October - - - - November - - - - December - - - - January - - - - February - - - - March - - - - April - - - - May - - - - June - - - - Fiscal Year to Date $ 4,658,984.85 $ 542,253.45 $ (969,503.93) $ 4,231,734.37
The amounts presented are the sum of all checking, savings, and CDARS accounts in the General Fund.
Town of Durham
Summary of Changes in Fund Balance FY27 through July 31, 2026
Beginning Balance Revenues Expenditures Other Financing Ending Balance General Fund 1 General Fund $ 2,979,209.72 $ 446,060.12 $ (835,119.93) $ - $ 2,590,149.91 Restricted Funds 2 ARPA Fund 9,688.45 - 1,195.00 - 10,883.45 4 River Park Fund 8,723.47 26.82 - - 8,750.29 5 Scholarships Fund 12,093.01 43.13 - - 12,136.14 6 Heat Assist Fund 13,774.89 - - - 13,774.89 7 Giving Tree Fund - - - - - 8 Hist District Fund 1,330.00 - - - 1,330.00 9 Jackson-Tupper 123.00 - - - 123.00 Committed Funds 70 Contingency 50,000.00 - - - 50,000.00 71 Grants Matching 22,856.84 - - - 22,856.84 72 Recreation 11,742.00 - - - 11,742.00 73 Grants Non-Matching 80,610.72 - - - 80,610.72 74 Revaluation 211,750.00 - - - 211,750.00 76 Fire Department 561,302.43 - - - 561,302.43 77 Buildings 147,144.47 - - - 147,144.47 78 Public Works 380,497.77 - - - 380,497.77 79 Union Church 6,784.34 20.86 - - 6,805.20 Permanent Funds 80 Cemetery 10,321.16 25.86 - - 10,347.02 TOTAL $ 4,507,952.27 $ 446,176.79 $ (833,924.93) $ - $ 4,120,204.13
Town of Durham
General Fund Monthly Cash Activity FY27 through July 31, 2026
Beginning of the Year
Personal Property Taxes $ 4,295.85
Real Estate Taxes 340,371.02
Real Estate Liens 138,617.09
Total Beginning Taxes and Liens Receivable Balance 483,283.96
2027 Property Taxes Levied -
Total Taxes and Liens Receivable for the Fiscal Year $ 483,283.96
Current Balances
Prior Years' Taxes and Liens Receivables Outstanding $ 456,273.80
Current Year Taxes Receivables Oustanding (35,543.28)
Total Tax Receivables Balance $ 420,730.52
Amounts Collected
Prior Years' Taxes and Liens Receivables Collected $ 27,010.16
Current Year Taxes Receivables Collected 35,543.28
Total Taxes Collectd Year-to-Date $ 62,553.44
Collection Rates
Percentage of Prior Years' Taxes and Liens Collected 5.6%
Percentage of Current Year Taxes Receivables Collected #DIV/0!
Percentage of Total Taxes and Liens Receivables Collected 12.9%Percent of Budgeted Revenue Earned To Date
Property taxes
Excise taxes
Permits and fees
Intergovernmental
Charges for services
Other revenues
Other financing sources
0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 80.0% 90.0% 100.0%
Current Point in the FY - 8%
As of July 31, 2026
Percent of Budgeted Expenditures Expended To Date
Administration
Assessing
Information technology
Planning and code enforcement
Fire department
Other public safety
Public works
Municipal buildings
Solid waste
Other community services
Capital expenditures
Debt service
Assessments
Abatements and bad debt
Other financing uses
0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 80.0% 90.0% 100.0%
Current Point in the FY - 8%
As of July 31, 2026
Source: durham-budget-to-actual-admin-2026-07-31.pdf on durhammaine.gov. Text extracted with pdftotext; no wording has been corrected.