Link to FY2026 Budget

Town of Durham

FY2026 Budget

                                                                         FY2023           FY2024            FY2024            FY2026        FY24 - FY26
SUMMARY                                                                  Actual           Budget            Actual            Budget        % Norm Var
Funding Requirements
  General Government                                                 $      608,747   $      667,756    $      669,173    $    1,143,060           14.1%
  Public Safety
  Public Works
  Community Services
  Town-wide

Excise Taxes Permits and Fees Intergovernmental Total Funding Requirements

Less: Funding Sources

Charges for Services sed 535,740 1,680,457 - 7,513,115 10,338,059

1,076,440 76,066 1,146,438 167,942 622,495 1,865,463 16,700 8,247,368 11,419,782

1,100,000 75,400 1,013,074 172,000 595,041 1,830,490 16,100 8,239,085 11,349,889

1,144,570 87,350 1,029,404 196,579 1,055,920 2,880,550 1,000 12,239,759 17,320,289

1,721,000 129,100 1,270,300 279,370 13.1% 2.9% -96.0% -1.1% 1.1%

4.3% 14.1% -16.4% 8.3%

Other Revenues 36,385 65,000 152,143 252,000 158.5% Other Financing Sources 47,754 - - - Total Funding Sources

Equals: Deficit (Surplus) Before Changes in Fund Balance and Taxes

Additions to (Use of) Fund Balance

Equals: Property Tax Levy po $ 2,551,025

7,787,034

259,011

8,046,045   $
                 2,425,474

8,994,308

(668,000)

8,326,308    $
                  2,610,046

8,739,843

(419,292)

8,320,551    $
                  3,651,770

13,668,519

(740,000)

12,928,519 0.4%

1.3%

-26.1%

3.5%

Pr Taxable Valuation ($ thousands) Mil Rate (per $1,000)

o $ $ 376,001 21.350 $ $ 382,819 21.750 $ $ 382,819 21.750 $ $ 382,819 33.772 -33.3% 3.5%

As of 2/20/2025

Page 1

Town of Durham

FY2026 Budget

FY2023 FY2024 FY2024 FY2026 FY24 - FY26 Categorized Expenditures Actual Budget Actual Budget % Norm Var Wages and Benefits Administration $ 314,161 $ 304,856 $ 322,965 $ 526,700 15.2%

Planning and Code Enforcement Fire Department Public Works Municipal Buildings Total Wages and Benefits

Fixed Costs Education Debt service County tax Contracts and set fees se 38,711 361,800 541,092 4,638

d 1,260,402

5,716,355 958,390 677,388 644,237 117,500 412,445 549,878 6,785 1,391,464

6,088,292 780,349 742,140 641,450 110,520 380,673 532,798 6,150 1,353,106

6,088,292 782,712 742,140 703,908 184,310 721,220 846,850 14,000 2,293,080

10,022,466 805,318 816,323 1,186,450 4.6% 16.6% 2.7% 37.6% 9.9%

9.7% -31.2% -26.7% 23.3%

Utilities and fuel 110,376 118,350 96,764 196,250 10.5% Total Fixed Costs 8,106,746 8,370,581 8,413,816 13,026,807 3.8%

Variable and Discretionary Costs Roads maintenance Transfers to reserves Supplies and equipment Abatements and bad debt Community services All other expenditures po Total Variable and Discretionary Costs 488,845 152,596 46,414 8,386 - 274,670 970,911 650,500 616,836 67,300 19,751 16,700 286,650 1,657,737 612,997 616,836 74,158 9,105 16,100 253,771 1,582,967 844,700 595,652 103,900 - 1,000 455,150 2,000,402 -13.4% -35.6% 2.9% -100.0% -96.0% 5.9% -19.6%

Pr Total Expenditures

o
                                        $   10,338,059   $     11,419,782   $   11,349,889   $   17,320,289           1.1%

As of 2/20/2025

Page 2

Town of Durham

FY2026 Budget

FY2023 FY2024 FY2024 FY2026 Category % of Total Expenditures Actual Budget Actual Budget Wages and Benefits Administration 3.0% 2.7% 2.8% 3.0%

Planning and Code Enforcement Fire Department Public Works Municipal Buildings Total Wages and Benefits

Fixed Costs Education Debt service County tax Contracts and set fees 0.4% 3.5% 5.2% 0.0%

se 12.2%

55.3% 9.3% 6.6% 6.2% d 1.0% 3.6% 4.8% 0.1% 12.2%

53.3% 6.8% 6.5% 5.6% 1.0% 3.4% 4.7% 0.1% 11.9%

53.6% 6.9% 6.5% 6.2% 1.1% 4.2% 4.9% 0.1% 13.2%

57.9% 4.6% 4.7% 6.9%

Utilities and fuel 1.1% 1.0% 0.9% 1.1% Total Fixed Costs 78.4% 73.3% 74.1% 75.2%

Variable and Discretionary Costs Roads maintenance Transfers to reserves Supplies and equipment Abatements and bad debt Community services All other expenditures po Total Variable and Discretionary Costs 4.7% 1.5% 0.4% 0.1% 0.0% 2.7% 9.4% 5.7% 5.4% 0.6% 0.2% 0.1% 2.5% 14.5% 5.4% 5.4% 0.7% 0.1% 0.1% 2.2% 13.9% 4.9% 3.4% 0.6% 0.0% 0.0% 2.6% 11.5%

Pr Total Expenditures

o
                                        100.0%         100.0%     100.0%   100.0%

As of 2/20/2025

Page 3

Town of Durham

FY2026 Budget

FY2023 Actual

Revenue

Expenditures Wages and Benefits se Property taxes

d Education Intergovernmental

Debt Service

County Tax Excise taxes All Other

Other Fixed Costs

Var and Discr Costs

-         2,500,000                 5,000,000                  7,500,000                    10,000,000            12,500,000

Revenue po Property taxes FY2024 Actual

Intergovernmental                  All Other

Pr Expenditures

o           -
                Wages and Benefits

2,500,000 Education

5,000,000 Debt Service

County Tax

7,500,000 Excise taxes

Other Fixed Costs

Var and Discr Costs

10,000,000            12,500,000

As of 2/20/2025

Page 4

Town of Durham

FY2026 Budget

FY2024 Budget

Revenue

Expenditures Wages and Benefits se Property taxes

d Education Intergovernmental

Debt Service Excise taxes

County Tax All Other

Other Fixed Costs

Var and Discr Costs

-       2,500,000                  5,000,000                7,500,000                   10,000,000                12,500,000

Revenue
               po                               FY2026 Budget

Property taxes
                              Intergovernmental                All Other

Pr Expenditures

o           -
                Wages and Benefits

3,750,000 Education

7,500,000 Debt Service Excise taxes

County Tax

11,250,000 Other Fixed Costs

Var and Discr Costs

15,000,000                18,750,000

As of 2/20/2025

Page 5

Town of Durham

FY2026 Budget

                                                         FY2023           FY2024           FY2024           FY2026       FY24 - FY26
FUNDING SOURCES                                          Actual           Budget           Actual           Budget       % Norm Var
Excise Taxes
       11-6100 Motor Vehicle Excise                  $    1,070,148   $    1,095,000   $    1,140,564   $    1,715,000           4.4%
       11-6105

12-6205

12-6215 12-6220 12-6299 Other Excise

Permits and Fees 12-6200

12-6210 Total Excise Taxes

Town Clerk Fees Lien Fees Planning Board Fees Code Enforcement Fees Dog Licenses Miscellaneous Permits and Fees Total Permits and Fees sed 6,292 1,076,440

25,945

529

4,735 41,350 1,457 2,050 76,066 5,000 1,100,000

26,000 - 3,000 45,000 1,400 - 75,400 4,006 1,144,570

30,356 1,380 10,671 43,395 1,273

275

87,350 6,000 1,721,000

45,000 2,000 15,500 65,000 1,600 - 129,100 -20.0% 4.3%

15.4%

244.4% -3.7% -23.8%

14.1%

Intergovernmental 13-6300 13-6305 13-6310 13-6315 13-6320 13-6325 13-6330 13-6345 13-6399 State Revenue Sharing Homestead Exemption

Veterans Exemption Tree Growth

Snowmobile Program General Assistance po Business Equipment Tax Exemption

Local Road Assistance Program

Miscellaneous Intergovernmental 740,214 302,687

14

3,142 37,147 63,108 - -

126

638,052 269,001 3,021 3,000 35,000 65,000 - - - 680,649 262,933 4,460 2,743 11,301 63,916 2,032 - 1,370 925,000 260,000 1,500 2,800 12,000 65,000 4,000 - - -3.4% -35.6% -66.9% -37.8% -77.1% -33.3%

Pr o
                   Total Intergovernmental                1,146,438        1,013,074        1,029,404        1,270,300         -16.4%

As of 2/20/2025

Page 6

Town of Durham

FY2026 Budget

FY2023 FY2024 FY2024 FY2026 FY24 - FY26 FUNDING SOURCES Actual Budget Actual Budget % Norm Var Charges for Services 14-6425 Eureka Rental Fees $ 2,205 $ 2,000 $ 2,350 $ 3,250 8.3%

14-6430 14-6450 14-6451 14-6460 14-6470 14-6499

Other Revenues 19-6900 19-6910 Cemetery Lots Junkyard Fees User Fees and Trash Tags Cable Franchise Fees Ambulance Fees Misc Charges for Services Total Charges for Services

Interest on Property Taxes Interest Income sed - - 30,194 42,596 92,612

335

167,942

16,124 28,929 - - 30,000 45,000 95,000 - 172,000

20,000 20,000

60

120

38,661 37,462 117,780

146

196,579

34,716 112,776 -

120

50,000 51,000 175,000 - 279,370

52,000 200,000 11.1% -24.4% 22.8%

8.3%

                                                                                                                         73.3%
                                                                                                                        566.7%
19-6950      Private Donations                        2,000                -                -                -
19-6999      Miscellaneous Revenue                  (10,668)          25,000            4,651                -         -100.0%
             Total Other Revenues

Other Financing Sources 99-8000 Transfers In po Total Other Financing Sources

TOTAL FUNDING SOURCES                              $
                                                          36,385

47,754 47,754

2,551,025    $
                    65,000

- -

2,425,474   $
                  152,143

- -

2,610,046   $
                  252,000

- - 3,651,770 158.5%

0.4%

Pr o                                                                                                                      As of 2/20/2025
                                                          Page 7

Town of Durham

FY2026 Budget

                                                     FY2023              FY2024           FY2024           FY2026       FY24 - FY26
FUNDING REQUIREMENTS                                 Actual              Budget           Actual           Budget       % Norm Var
General Government
         20      Administration                  $     497,447       $     473,656    $     480,279    $     808,250           13.8%
         23
         26
         27

Public Safety

30

39

Public Works Assessing Information Technology Planning and Code Enforcement Total General Government

Fire Department Other Public Safety Total Public Safety sed 20,525 47,752 43,023 608,747

517,334 18,406 535,740 22,800 47,000 124,300 667,756

603,845 18,650 622,495 19,669 54,301 114,924 669,173

582,702 12,339 595,041 32,700 108,600 193,510 1,143,060

1,026,920 29,000 1,055,920 -4.4% 54.0% 3.8% 14.1%

13.4% 3.7% 13.1%

40      Public Works                         1,268,718           1,454,228        1,363,565        2,102,500          -3.6%
41      Municipal Buildings                     37,589              22,235           20,138           52,250          56.7%

Community Services

69

42 Solid Waste Total Public Works

po Other Community Services Total Community Services 374,150 1,680,457

- - 389,000 1,865,463

16,700 16,700 446,787 1,830,490

16,100 16,100 725,800 2,880,550

1,000 1,000 24.4% 2.9%

-96.0% -96.0%

Pr o                                                                                                                      As of 2/20/2025
                                                        Page 8

Town of Durham

FY2026 Budget

FY2023 FY2024 FY2024 FY2026 FY24 - FY26 FUNDING REQUIREMENTS Actual Budget Actual Budget % Norm Var Town-wide 92 Debt Service 958,390 780,349 782,712 805,318 -31.2%

96

97

99

Assessments and Fixed Costs Abatements and Bad Debt Other Financing Uses Total Town-wide

TOTAL FUNDING REQUIREMENTS                   se
                                             $

d 6,393,743 8,386 152,596 7,513,115

10,338,059 $ 6,830,432 19,751 616,836 8,247,368

11,419,782 $ 6,830,432 9,105 616,836 8,239,085

11,349,889 $ 10,838,789 - 595,652 12,239,759

17,320,289 5.8% -100.0% -35.6% -1.1%

1.1% po Pr o As of 2/20/2025

Page 9

Town of Durham

FY2026 Budget

FY2023 FY2024 FY2024 FY2026 FY24 - FY26 General Government Actual Budget Actual Budget % Norm Var Administration 20-7000 Department Head Wages $ 100,877 $ 110,000 $ 111,450 $ 171,420 3.9%

20-7015 20-7020 20-7026 20-7030 20-7050 20-7055 20-7070 20-7075 20-7105 20-7110 20-7200 Full Time Staff Wages Part Time Staff Wages Election Worker Wages Elected Official Wages Payroll Taxes Health Insurance Workers Comp Retirement Training and Development Travel and Mileage Heat sed 128,270 16,632 3,673 11,180 14,720 24,334 5,847 8,628 2,677 1,887

308

93,000 45,000 4,000 11,500 8,400 15,600 3,256 14,100 4,000

500

2,500 116,143 26,509 7,080 11,017 8,327 19,819 3,541 19,079 2,395

52

1,328 217,950 - 6,600 15,480 11,490 67,030 2,420 34,310 6,000

500

3,750 56.2% -100.0% 10.0% -10.3% -8.8% 186.5% -50.5% 62.2% 0.0% -33.3% 0.0%

20-7201 Electricity 60 4,000 3,432 6,000 0.0% 20-7210 Telephone and Internet 274 6,300 4,419 7,000 -25.9%

20-7220 20-7221 20-7222 20-7223 20-7250 20-7253 20-7340 20-7350 20-7351 Legal Auditor Business Services Payroll Processing Services Equipment Rentals Building Repairs and Maint General Insurance Advertising Printing and Copying po 3,088 18,500 44,658 - 3,885 - 39,156

80

2,597 10,000 13,000 30,000 10,000 4,300 5,000 45,000 1,500 5,000 8,505 15,000 30,854 4,916 3,840 3,375 45,081 - 4,629 22,500 17,000 65,000 10,000 5,000 7,500 72,000 1,500 10,000 50.0% -12.8% 44.4% -33.3% -22.5% 0.0% 6.7% -33.3% 33.3%

Pr o 20-7352 20-7354 20-7356 20-7400 20-7800 20-7801 20-7999 Postage and Freight Dues and Subscriptions Software Licenses General Supplies Lien Costs Election Costs Miscellaneous Expenditures Total Administration 1,463 14,166 44,322 5,974

141

(223)

273

497,447 1,500 14,500 - 6,500 1,500 2,200 1,500 473,656 4,449 15,505 - 4,020 2,150 2,374

990

480,279 7,000 22,000 - 7,000 3,000 3,000 5,800 808,250 211.1% 1.1%

-28.2% 33.3% -9.1% 157.8% 13.8%

As of 2/20/2025

Page 10

Town of Durham

FY2026 Budget

                                                     FY2023          FY2024          FY2024          FY2026      FY24 - FY26
General Government                                   Actual          Budget          Actual          Budget      % Norm Var
Assessing
      23-7228    Mapping                                 2,225           2,800             203           2,800         -33.3%
      23-7235
      23-7400
      23-7802
      23-7999

26-7020 Assessing Services

Total Assessing

Information Technology

26-7050 26-7212 26-7213 General Supplies Deeds Costs Miscellaneous Expenditures

Part Time Staff Wages Payroll Taxes IT Services Website se $

d 18,000

212

- 20,525

88

25,976 1,788 13,109 2,415 $ 19,200

250

300

250

22,800

- - 15,000 3,000 $ 18,800 -

426

240

19,669

- - 17,496 5,696 $ 28,800

250

600

250

32,700

- - 51,000 10,100 0.0% -33.3% 33.3% -33.3% -4.4%

126.7% 124.4% 26-7351 Printing and Copying 1,928 - - - 26-7356 Software Licenses 1,033 24,000 27,359 40,000 11.1%

26-7400 26-7404 General Supplies Hardware

po Total Information Technology

202

1,301 47,752 - 5,000 47,000 - 3,750 54,301 - 7,500 108,600 0.0% 54.0%

Pr o                                                                                                               As of 2/20/2025
                                                       Page 11

Town of Durham

FY2026 Budget

FY2023 FY2024 FY2024 FY2026 FY24 - FY26 General Government Actual Budget Actual Budget % Norm Var Planning and Code Enforcement 27-7015 Full Time Staff Wages - 60,500 58,042 93,810 3.4%

27-7020 27-7035 27-7050 27-7070 27-7055 27-7075 27-7110 27-7220 27-7350 27-7352 27-7354 Part Time Staff Wages Committee Member Wages Payroll Taxes Workers Comp Health Insurance Retirement Travel and Mileage Legal Advertising Postage and Freight Dues and Subscriptions sed 33,352 2,300 2,732 -

302

25

-

630

111

889

1,280 40,000 6,000 4,400 - 1,200 5,400 2,000 -

500

1,500 1,300 40,390 1,100 3,655 - 1,797 5,536 1,982 -

365

264

658

65,100 5,400 8,430 2,430

870

8,270 3,000 -

700

1,500 1,750 8.5% -40.0% 27.7%

-51.7% 2.1% 0.0%

                                                                                                                           -6.7%
                                                                                                                          -33.3%
                                                                                                                          -10.3%
27-7400      General Supplies                                950           1,000             650           1,500            0.0%
27-7999      Miscellaneous Expenditures                      452             500             485             750            0.0%

po Total Planning and Code Enforcement

TOTAL GENERAL GOVERNMENT                                 $
                                                                43,023

608,747   $
                124,300

667,756   $
                114,924

669,173   $
                193,510

1,143,060 3.8%

14.1%

Pr o                                                                                                                        As of 2/20/2025
                                                               Page 12

Town of Durham

FY2026 Budget

FY2023 FY2024 FY2024 FY2026 FY24 - FY26 Public Safety Actual Budget Actual Budget % Norm Var Fire Department 30-7000 Department Head Wages $ 76,179 $ 81,035 $ 80,664 $ 125,810 3.5%

30-7020 30-7050 30-7055 30-7070 30-7075 30-7100 30-7105 30-7200 30-7201 30-7210 30-7229 Part Time Staff Wages Payroll Taxes Health Insurance Workers Comp Retirement Stipends Training and Development Heat Electricity Telephone and Internet Dispatch Services sed 202,136 21,987 2,449 50,670 3,436 4,943 3,310 11,326 7,908

827

31,662 262,222 21,600 2,500 33,238 7,250 4,600 7,000 8,000 9,000 5,900 27,000 232,391 19,055 2,440 35,273 7,370 3,480 4,355 6,217 7,273 6,855 27,977 458,850 42,800 3,750 64,320 11,090 14,600 10,000 10,000 12,000 13,500 35,000 16.7% 32.1% 0.0% 29.0% 2.0% 111.6% -4.8% -16.7% -11.1% 52.5% -13.6%

30-7230 Ambulance Services 16,665 20,000 32,876 45,000 50.0% 30-7252 Equipment Repairs and Maintenance 49,542 20,000 25,723 35,000 16.7%

30-7253 30-7255 30-7354 30-7400 30-7502 30-7504 30-7550 30-7999 General Supplies Radios Safety Equipment Gas and Diesel po Building Repairs and Maintenance Vehicle Repairs and Maintenance Dues and Subscriptions

Miscellaneous Expenditures Total Fire Department 10,931 - 2,160 1,651 - 13,423 5,790

339

517,334 12,000 40,000 3,000 4,800 6,000 15,000 10,700 3,000 603,845 7,340 28,641 1,480 1,645 4,068 35,356 7,872 4,351 582,702 18,000 60,000 4,500 7,200 10,000 25,000 16,000 4,500 1,026,920 0.0% 0.0% 0.0% 0.0% 11.1% 11.1% -0.3% 0.0% 13.4%

Pr Other Public Safety

o 39-7240

TOTAL PUBLIC SAFETY

Animal Control Total Other Public Safety

$ 18,406 18,406

535,740 $ 18,650 18,650

622,495 $ 12,339 12,339

595,041 $ 29,000 29,000

1,055,920 3.7% 3.7%

13.1%

As of 2/20/2025

Page 13

Town of Durham

FY2026 Budget

FY2023 FY2024 FY2024 FY2026 FY24 - FY26 Public Works Actual Budget Actual Budget % Norm Var Public Works 40-7000 Department Head Wages $ 73,486 $ 77,200 $ 76,919 $ 119,820 3.5%

40-7015 40-7016 40-7020 40-7050 40-7055 40-7070 40-7075 40-7100 40-7105 40-7200 40-7201 Full Time Staff Wages Overtime Wages Part Time Staff Wages Payroll Taxes Health Insurance Workers Comp Retirement Stipends Training and Development Heat Electricity sed 279,138 3,516 12,636 23,689 91,439 40,926 14,222 2,040

469

6,317 9,052 263,000 30,000 15,000 5,700 99,715 25,063 33,000 1,200 1,000 7,000 8,000 247,396 23,053 21,103 6,039 97,652 28,740 30,396 1,500 1,050 5,819 6,744 378,650 46,420 34,160 16,370 166,840 34,800 47,990 1,800 2,250 10,000 10,500 -4.0% 3.2% 51.8% 91.5% 11.5% -7.4% -3.1% 0.0% 50.0% -4.8% -12.5%

40-7210 Telephone and Internet 6,651 5,100 4,747 8,000 4.6% 40-7249 Other Contracted Services 7,928 10,000 9,491 40,000 166.7%

40-7250 40-7252 40-7253 40-7254 40-7255 40-7256 40-7257 40-7258 40-7259 Equipment Rentals Equipment Repairs and Maintenance Building Repairs and Maintenance Grounds Maintenance

Tree Services Paving and Road Work Road Painting and Striping Crack Sealing po Vehicle Repairs and Maintenance 3,412 128,414 14,393 - - 5,200 285,158 - - 10,000 40,000 12,000 10,000 80,000 6,000 400,000 16,000 15,000 9,779 30,624 12,319 6,306 73,311 3,500 379,157 18,858 15,000 15,000 60,000 15,000 - 120,000 9,000 400,000 20,000 20,000 0.0% 0.0% -16.7% -100.0% 0.0% 0.0% -33.3% -16.7% -11.1%

Pr o 40-7400 40-7450 40-7451 40-7452 40-7454 40-7455 40-7456 40-7457 40-7500 General Supplies Salt Liquid De-Icer Winter Sand Gravel, Asphal, Tar, Concrete Erosion Control Signs Culverts Small Equipment 5,054 160,214 - - 26,961 2,867 3,519 4,926 2,081 4,500 147,000 16,000 7,000 31,000 3,500 4,000 5,000 3,500 4,063 133,120 14,854 6,456 29,317 3,688 4,047 5,000 2,502 6,750 294,000 32,000 7,000 46,500 5,200 6,000 5,000 5,200 0.0% 33.3% 33.3% -33.3% 0.0% -1.0% 0.0% -33.3% -1.0%

As of 2/20/2025

Page 14

Town of Durham

FY2026 Budget

FY2023 FY2024 FY2024 FY2026 FY24 - FY26 Public Works Actual Budget Actual Budget % Norm Var Public Works 40-7501 Tools $ - $ 1,000 $ 689 $ 1,500 0.0%

40-7502 40-7503 40-7504 40-7549 40-7550 40-7999

Municipal Buildings 41-7020 41-7050 Radios Uniforms Safety Equipment Miscellaneous Equipment Gas and Diesel Miscellaneous Expenditures Total Public Works

Part Time Staff Wages Payroll Taxes se $ d 2,187 2,017 2,760 4,992 43,054 - 1,268,718

4,311

327

$ 2,500 2,750 3,000 7,500 45,000 1,000 1,454,228

6,300

485

$

572

2,932 3,252 7,325 35,639

606

1,363,565

5,713

437

$ 3,000 6,500 4,500 11,250 90,000 1,500 2,102,500

12,420 1,080 -20.0% 57.6% 0.0% 0.0% 33.3% 0.0% -3.6%

31.4% 48.5% 41-7070 Workers Comp - - - 500 41-7200 Heat 4,066 - - 500

41-7201 41-7210 41-7249 41-7253 41-7254 41-7359 41-7362 41-7400 41-7808 Electricity Telephone and Internet Other Contracted Services

Grounds Maintenance Street Lights Security General Supplies Flags po Building Repairs and Maint 7,607 7,136 3,530 2,116 1,823 2,215 1,728

649

1,103 6,200

650

- 5,000 - - 1,600 1,000 1,000 5,763

656

- 4,617 - - 1,698

391

863

9,000 - - 8,500 15,000 - 1,500

750

3,000 -3.2% -100.0%

13.3%

-37.5% -50.0% 100.0%

Pr o 41-7820 Union Church Costs Total Municipal Buildings

978

37,589 - 22,235 - 20,138 - 52,250 56.7%

As of 2/20/2025

Page 15

Town of Durham

FY2026 Budget

FY2023 FY2024 FY2024 FY2026 FY24 - FY26 Public Works Actual Budget Actual Budget % Norm Var Solid Waste 42-7231 Hauling 361,304 375,000 429,672 690,000 22.7% 42-XXXX

42-7407 42-7815 Composting Program Tags Bulky Waste Day Total Solid Waste

TOTAL PUBLIC WORKS

se $

d - 1,858 10,988 374,150

1,680,457 $ - 2,000 12,000 389,000

1,865,463 $ - 2,080 15,035 446,787

1,830,490 $ - 3,000 32,800 725,800

2,880,550 0.0% 82.2% 24.4%

2.9% po Pr o As of 2/20/2025

Page 16

Town of Durham

FY2026 Budget

                                                       FY2023           FY2024          FY2024          FY2026      FY24 - FY26
Community Services                                     Actual           Budget          Actual          Budget      % Norm Var
Other Community Services
      69-7805    General Assistance                $            -   $         600   $           -   $       1,000          11.1%
      69-7807    Outside Organizations
                  Total Other Community Services

TOTAL COMMUNITY SERVICES

se $

d - -

- $ 16,100 16,700

16,700 $ 16,100 16,100

16,100 $ - 1,000

1,000 -100.0% -96.0%

-96.0% po Pr o As of 2/20/2025

Page 17

Town of Durham

FY2026 Budget

                                                           FY2023           FY2024           FY2024           FY2026       FY24 - FY26
Town-wide                                                  Actual           Budget           Actual           Budget       % Norm Var
Debt Service
      92-7900      Debt Service Principal                    848,060          691,867          693,296          698,798          -32.7%
      92-7901

96-7915

97-7970 Debt Service Interest Total Debt Service

Assessments and Fixed Costs 96-7910 County Tax Education Total Assessments and Fixed Costs

Abatements and Bad Debt Tax Abatements Total Abatements and Bad Debt sed 110,330 958,390

677,388 5,716,355 6,393,743

8,386 8,386 88,482 780,349

742,140 6,088,292 6,830,432

19,751 19,751 89,416 782,712

742,140 6,088,292 6,830,432

9,105 9,105 106,520 805,318

816,323 10,022,466 10,838,789

- - -19.7% -31.2%

-26.7% 9.7% 5.8%

-100.0% -100.0%

Other Financing Uses 99-8500

TOTAL TOWN-WIDE

Transfers Out po Total Other Financing Uses

$ 152,596 152,596

7,513,115 $ 616,836 616,836

8,247,368 $ 616,836 616,836

8,239,085 $ 595,652 595,652

12,239,759 -35.6% -35.6%

-1.1%

Pr o                                                                                                                         As of 2/20/2025
                                                             Page 18

Town of Durham

FY2026 Budget

                                                              FY24 Beginning                           Transfers In                          FY24 Ending
Fund #                      Fund Name                          Fund Balance           Revenue        (Transfers Out)     Expenditures       Fund Balance
  01     General Fund                                       $        3,683,470 $        10,930,597 $         (616,836) $     (10,733,053) $       3,264,178

02

03

04

05

06

07

08

09

70

ARPA Fund Zoning Compliance Fund River Park Donations Reserve Scholarships Reserve Heating Assistance Reserve Giving Tree Reserve Historic District Commission Reserve Jackson-Tupper Memorial Reserve

Emergency Reserve Total Restricted sed 169,630 5,000 8,021 12,797 10,956 1,884 1,330

123

209,741

16,953 - -

180

333

100

205

- -

818

- - - - - 2,089 (2,089) - - -

- (63,873) (5,000) - (1,000) - - - - (69,873)

- 105,757 - 8,201 12,130 13,145 - 1,330

123

140,686

16,953 71 Grants Matching Reserve 27,077 22,446 2,293 (24,968) 26,848 72 Recreation Reserve 23,742 - - - 23,742

73

74

75

76

77

78

79

Telecommunications Reserve Revlauation Reserve Eureka Capital Reserve Fire Rescue Capital Reserve Municipal Building Capital Reserve Public Works Capital Reserve po Union Church Restoration Reserve Total Committed 78,824 60,000 3,719 142,091 90,512 139,015 21,633 603,566 - - - - 4,413 -

649

27,508 - 160,000 50,000 180,000 10,000 205,000 9,543 616,836 (5,293) - (4,903) - (34,039) (14,215) - (83,418) 73,531 220,000 48,816 322,091 70,886 329,800 31,825 1,164,492

Pr o

80

Notes

C

A B Cemetery Permanent Fund

Total Governmental Fund Balances                   $
                                                               7,733

4,504,510 $

174

10,959,097 $ -

- $ - (10,886,344) $ 7,907

4,577,263

As of 2/20/2025

Page 19