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Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
SUMMARY Actual Budget Actual YTD Budget % Norm Var
Funding Requirements
General Government $ 669,172 $ 1,143,060 $ 730,175 $ 821,165 7.8%
Public Safety 595,041 1,055,920 632,884 776,090 10.2%
Public Works 1,830,490 2,880,550 1,633,214 1,979,352 3.1%
Community Services 16,100 1,000 755 1,000 50.0%
Town-wide 8,239,085 12,509,067 8,801,915 9,740,518 16.8%
Total Funding Requirements 11,349,888 17,589,597 11,798,943 13,318,125 13.6%
Less: Funding Sources
Excise Taxes 1,144,570 1,721,000 1,215,747 1,286,300 12.1%
Permits and Fees 87,349 129,100 155,375 160,500 86.5%
Intergovernmental 1,029,404 1,383,792 1,022,583 1,001,221 8.5%
Charges for Services 196,579 279,370 174,278 296,120 59.0%
Other Revenues 152,144 252,000 166,658 160,000 -4.8%
Other Financing Sources - - - -
Total Funding Sources 2,610,046 3,765,262 2,734,641 2,904,141 15.7%
Equals: Deficit (Surplus) Before Changes in Fund Balance and Taxes 8,739,842 13,824,335 9,064,302 10,413,984 13.0%
Additions to (Use of) Fund Balance (419,291) (740,000) 4,044,299 (350,000) -29.1%
Equals: Property Tax Levy $ 8,320,551 $ 13,084,335 $ 13,108,601 $ 10,063,984 15.4%
Taxable Valuation ($ thousands) $ 382,819 $ 389,647 $ 389,647 $ 389,647 0.0%
Mil Rate (per $1,000) $ 21.750 $ 33.580 $ 33.580 $ 25.829 15.4%Page 1 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27 Categorized Expenditures Actual Budget Actual YTD Budget % Norm Var Wages and Benefits Administration $ 322,965 $ 526,700 $ 338,100 $ 406,160 15.7% Planning and Code Enforcement 110,520 184,310 117,195 102,060 -16.9% Fire Department 380,673 721,220 406,129 545,790 13.5% Public Works 532,798 846,850 481,141 782,170 38.5% Municipal Buildings 6,150 14,000 6,786 11,270 20.8% Total Wages and Benefits 1,353,106 2,293,080 1,349,351 1,847,450 20.8% Fixed Costs Education* 6,088,292 10,271,448 6,725,078 7,807,619 10.1% Debt service* 782,712 805,318 638,635 624,111 -1.8% County tax* 742,140 816,323 816,323 918,788 12.6% Contracts and set fees 717,528 1,206,450 740,126 860,915 7.0% Utilities and fuel 96,764 196,250 99,096 110,930 -15.2% Total Fixed Costs 8,427,436 13,295,789 9,019,258 10,322,363 8.9% Variable and Discretionary Costs Roads maintenance 617,060 851,450 506,476 413,562 -27.1% Transfers to reserves 616,836 595,652 593,652 390,000 -1.8% Supplies and equipment 67,152 91,150 58,475 73,350 20.7% Abatements and bad debt 9,105 20,326 28,227 - -100.0% Community services 16,100 1,000 755 1,000 50.0% All other expenditures 243,093 441,150 242,749 270,400 -8.1% Total Variable and Discretionary Costs 1,569,346 2,000,728 1,430,334 1,148,312 -13.9% Total Expenditures $ 11,349,888 $ 17,589,597 $ 11,798,943 $ 13,318,125 7.9%
* The % Norm Var calcualtion for Education, Debt Service, and County Tax are based on 12-month comparisons instead of the conversion of FY26 budget amount (representing 18 months) to a 12-month figure by multiplying the figure by 2/3rds. This is a more appropriate comparison for these three categories because the expenditures are paid out ratably over the year, as all other expenditure categories are.
Page 2 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 Category % of Total Expenditures Actual Budget Actual YTD Budget Wages and Benefits Administration 2.8% 3.0% 2.9% 3.0% Planning and Code Enforcement 1.0% 1.0% 1.0% 0.8% Fire Department 3.4% 4.1% 3.4% 4.1% Public Works 4.7% 4.8% 4.1% 5.9% Municipal Buildings 0.1% 0.1% 0.1% 0.1% Total Wages and Benefits 11.9% 13.0% 11.4% 13.9% Fixed Costs Education 53.6% 58.4% 57.0% 58.6% Debt service 6.9% 4.6% 5.4% 4.7% County tax 6.5% 4.6% 6.9% 6.9% Contracts and set fees 6.3% 6.9% 6.3% 6.5% Utilities and fuel 0.9% 1.1% 0.8% 0.8% Total Fixed Costs 74.3% 75.6% 76.4% 77.5% Variable and Discretionary Costs Roads maintenance 5.4% 4.8% 4.3% 3.1% Transfers to reserves 5.4% 3.4% 5.0% 2.9% Supplies and equipment 0.6% 0.5% 0.5% 0.6% Abatements and bad debt 0.1% 0.1% 0.2% 0.0% Community services 0.1% 0.0% 0.0% 0.0% All other expenditures 2.1% 2.5% 2.1% 2.0% Total Variable and Discretionary Costs 13.8% 11.4% 12.1% 8.6% Total Expenditures 100.0% 100.0% 100.0% 100.0%
Page 3 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 Actual
Intergovernmental All Other
Revenue Property taxes
Excise taxes
Wages and Benefits Debt Service Other Fixed Costs
Expenditures Education
County Tax Var and Discr Costs
- 3,000,000 6,000,000 9,000,000 12,000,000 15,000,000FY2026 Actual YTD
Intergovernmental All Other
Revenue Property taxes
Excise taxes
Wages and Benefits Debt Service Other Fixed Costs
Expenditures Education
County Tax Var and Discr Costs
- 3,000,000 6,000,000 9,000,000 12,000,000 15,000,000 18,000,000Page 4 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2026 Budget
Intergovernmental All Other Revenue Property taxes
Excise taxes
Wages and Benefits Debt Service Other Fixed Costs Expenditures Education County Tax Var and Discr Costs - 3,000,000 6,000,000 9,000,000 12,000,000 15,000,000 18,000,000
FY2027 Budget
Intergovernmental All Other Revenue Property taxes
Excise taxes
Wages and Benefits Debt Service Other Fixed Costs Expenditures Education County Tax Var and Discr Costs - 3,000,000 6,000,000 9,000,000 12,000,000 15,000,000
Page 5 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
FUNDING SOURCES Actual Budget Actual YTD Budget % Norm Var
Excise Taxes
01-00-6100 Motor Vehicle Excise $ 1,140,564 $ 1,715,000 $ 1,209,565 $ 1,280,000 12.0%
01-00-6105 Other Excise 4,006 6,000 6,182 6,300 57.5%
Total Excise Taxes 1,144,570 1,721,000 1,215,747 1,286,300 12.1%
Permits and Fees
01-00-6200 Town Clerk Fees 30,356 45,000 37,454 40,000 33.3%
01-00-6205 Lien Fees 1,380 2,000 2,744 3,000 125.0%
01-00-6210 Planning Board Fees 10,671 15,500 5,450 6,000 -41.9%
01-00-6215 Code Enforcement Fees 43,395 65,000 108,493 110,000 153.8%
01-00-6220 Dog Licenses 1,273 1,600 1,034 1,200 12.5%
01-00-6299 Miscellaneous Permits and Fees 274 - 200 300
Total Permits and Fees 87,349 129,100 155,375 160,500 86.5%
Intergovernmental
01-00-6300 State Revenue Sharing 680,649 904,908 627,527 613,619 1.7%
01-00-6305 Homestead Exemption 262,933 391,917 279,199 280,000 7.2%
01-00-6310 Business Equipment Tax Exemption 4,460 3,167 3,177 3,200 51.6%
01-00-6315 Veterans Exemption 2,743 2,800 2,329 2,400 28.6%
01-00-6320 Tree Growth 11,301 12,000 - 12,000 50.0%
01-00-6325 Local Road Assistance Program 63,916 65,000 87,652 87,652 102.3%
01-00-6330 Snowmobile Program 2,032 4,000 1,701 1,800 -32.5%
01-00-6345 General Assistance - - 528 550
01-00-6399 Miscellaneous Intergovernmental 1,370 - 20,470 -
Total Intergovernmental 1,029,404 1,383,792 1,022,583 1,001,221 8.5%Page 6 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
FUNDING SOURCES Actual Budget Actual YTD Budget % Norm Var
Charges for Services
01-00-6425 Eureka Rental Fees $ 2,350 $ 3,250 $ 2,150 2,400 10.8%
01-00-6430 Cemetery Lots 60 - 600 600
01-00-6450 Junkyard Fees 120 120 120 5,120 6300.0%
01-00-6451 User Fees and Trash Tags 38,661 50,000 22,140 125,000 275.0%
01-00-6460 Cable Franchise Fees 37,462 51,000 34,072 33,000 -2.9%
01-00-6470 Ambulance Fees 117,780 175,000 112,963 129,000 10.6%
01-00-6499 Misc Charges for Services 146 - 2,233 1,000
Total Charges for Services 196,579 279,370 174,278 296,120 59.0%
Other Revenues
01-00-6900 Interest on Property Taxes 34,716 52,000 37,007 40,000 15.4%
01-00-6910 Interest Income 112,776 200,000 102,455 115,000 -13.8%
01-00-6950 Private Donations - - - -
01-00-6999 Miscellaneous Revenue 4,652 - 27,196 5,000
Total Other Revenues 152,144 252,000 166,658 160,000 -4.8%
Other Financing Sources
01-00-8000 Transfers In - - - -
Total Other Financing Sources - - - -
TOTAL FUNDING SOURCES $ 2,610,046 $ 3,765,262 $ 2,734,641 $ 2,904,141 15.7%Page 7 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
FUNDING REQUIREMENTS Actual Budget Actual YTD Budget % Norm Var
General Government
20 Administration $ 480,279 $ 808,250 $ 499,317 $ 608,340 12.9%
23 Assessing 19,669 32,700 25,434 26,800 22.9%
26 Information Technology 54,301 108,600 84,580 77,515 7.1%
27 Planning and Code Enforcement 114,923 193,510 120,844 108,510 -15.9%
Total General Government 669,172 1,143,060 730,175 821,165 7.8%
Public Safety
30 Fire Department 582,702 1,026,920 601,894 753,490 10.1%
39 Other Public Safety 12,339 29,000 30,990 22,600 16.9%
Total Public Safety 595,041 1,055,920 632,884 776,090 10.2%
Public Works
40 Public Works 1,363,564 2,102,500 1,188,799 1,419,582 1.3%
41 Municipal Buildings 20,138 52,250 26,411 38,720 11.2%
42 Solid Waste 446,788 725,800 418,004 521,050 7.7%
Total Public Works 1,830,490 2,880,550 1,633,214 1,979,352 3.1%
Community Services
69 Other Community Services 16,100 1,000 755 1,000 50.0%
Total Community Services 16,100 1,000 755 1,000 50.0%Page 8 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
FUNDING REQUIREMENTS Actual Budget Actual YTD Budget % Norm Var
Town-wide
92 Debt Service 782,712 805,318 638,635 624,111 16.2%
96 Assessments and Fixed Costs 6,830,432 11,087,771 7,541,401 8,726,407 18.1%
97 Abatements and Bad Debt 9,105 20,326 28,227 - -100.0%
99 Other Financing Uses 616,836 595,652 593,652 390,000 -1.8%
Total Town-wide 8,239,085 12,509,067 8,801,915 9,740,518 16.8%
TOTAL FUNDING REQUIREMENTS $ 11,349,888 $ 17,589,597 $ 11,798,943 $ 13,318,125 13.6%Page 9 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
General Government Actual Budget Actual YTD Budget % Norm Var
Administration
01-20-7000 Department Head Wages $ 111,450 $ 171,420 $ 114,278 $ 127,820 11.8%
01-20-7015 Full Time Staff Wages 116,143 217,950 134,559 167,170 15.1%
01-20-7020 Part Time Staff Wages 26,509 - - -
01-20-7026 Election Worker Wages 7,080 6,600 4,892 4,530 3.0%
01-20-7030 Elected Official Wages 11,017 15,480 9,249 12,600 22.1%
01-20-7050 Payroll Taxes 8,327 11,490 7,041 8,740 14.1%
01-20-7055 Health Insurance 19,819 67,030 45,017 50,370 12.7%
01-20-7070 Workers Comp 3,541 2,420 994 1,830 13.4%
01-20-7072 Unemployment - - - 3,000
01-20-7075 Retirement 19,079 34,310 22,070 30,100 31.6%
01-20-7105 Training and Development 2,395 6,000 3,919 3,000 -25.0%
01-20-7110 Travel and Mileage 52 500 373 600 80.0%
01-20-7200 Heat 1,328 3,750 1,204 1,500 -40.0%
01-20-7201 Electricity 3,432 6,000 2,788 3,500 -12.5%
01-20-7210 Telephone and Internet 4,419 7,000 5,805 3,630 -22.2%
01-20-7220 Legal 8,505 22,500 11,976 15,000 0.0%
01-20-7221 Auditor 15,000 17,000 11,500 22,050 94.6%
01-20-7222 Business Services 30,854 65,000 30,021 45,000 3.8%
01-20-7223 Payroll Processing Services 4,916 10,000 4,284 5,500 -17.5%
01-20-7250 Equipment Rentals 3,840 5,000 2,199 2,400 -28.0%
01-20-7253 Building Repairs and Maint 3,375 7,500 2,131 5,000 0.0%
01-20-7340 General Insurance 45,081 72,000 46,834 50,000 4.2%
01-20-7350 Advertising - 1,500 - 1,000 0.0%
01-20-7351 Printing and Copying 4,629 10,000 4,530 6,500 -2.5%
01-20-7352 Postage and Freight 4,449 7,000 5,876 6,500 39.3%
01-20-7354 Dues and Subscriptions 15,505 22,000 16,825 17,000 15.9%
01-20-7400 General Supplies 4,020 7,000 3,585 4,500 -3.6%
01-20-7800 Lien Costs 2,150 3,000 1,955 2,500 25.0%
01-20-7801 Election Costs 2,375 3,000 877 2,000 0.0%
01-20-7999 Miscellaneous Expenditures 989 5,800 4,535 5,000 29.3%
Total Administration 480,279 808,250 499,317 608,340 12.9%Page 10 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
General Government Actual Budget Actual YTD Budget % Norm Var
Assessing
01-23-7228 Mapping 203 2,800 5,998 3,700 98.2%
01-23-7235 Assessing Services 18,800 28,800 19,200 20,400 6.3%
01-23-7356 Software Licenese - - - 2,000
01-23-7400 General Supplies - 250 - 150 -10.0%
01-23-7802 Deeds Costs 426 600 236 400 0.0%
01-23-7999 Miscellaneous Expenditures 240 250 - 150 -10.0%
Total Assessing 19,669 32,700 25,434 26,800 22.9%
Information Technology
01-26-7212 IT Services $ 17,496 $ 51,000 $ 37,642 $ 31,000 -8.8%
01-26-7213 Website 5,696 10,100 6,045 5,015 -25.5%
01-26-7356 Software Licenses 27,359 40,000 39,275 30,000 12.5%
01-26-7358 Text Messaging Service - - - 4,000
01-26-7404 Hardware 3,750 7,500 1,618 7,500 50.0%
Total Information Technology 54,301 108,600 84,580 77,515 7.1%Page 11 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
General Government Actual Budget Actual YTD Budget % Norm Var
Planning and Code Enforcement
01-27-7015 Full Time Staff Wages 58,042 93,810 60,197 - -100.0%
01-27-7020 Part Time Staff Wages 40,390 65,100 40,010 73,780 70.0%
01-27-7035 Committee Member Wages 1,100 5,400 2,460 3,600 0.0%
01-27-7050 Payroll Taxes 3,655 8,430 5,202 5,390 -4.1%
01-27-7055 Health Insurance 1,797 2,430 1,738 16,670 929.0%
01-27-7070 Workers Comp - 870 2,206 450 -22.4%
01-27-7075 Retirement 5,536 8,270 5,382 2,170 -60.6%
01-27-7105 Training and Development - - - 800
01-27-7110 Travel and Mileage 1,982 3,000 2,143 - -100.0%
01-27-7350 Advertising 365 700 257 450 -3.6%
01-27-7352 Postage and Freight 264 1,500 11 1,000 0.0%
01-27-7354 Dues and Subscriptions 658 1,750 886 1,700 45.7%
01-27-7357 E-Code Maintenance - - - 1,500
01-27-7400 General Supplies 650 1,500 352 500 -50.0%
01-27-7999 Miscellaneous Expenditures 484 750 - 500 0.0%
Total Planning and Code Enforcement 114,923 193,510 120,844 108,510 -15.9%
TOTAL GENERAL GOVERNMENT $ 669,172 $ 1,143,060 $ 730,175 $ 821,165 7.8%Page 12 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
Public Safety Actual Budget Actual YTD Budget % Norm Var
Fire Department
01-30-7000 Department Head Wages $ 80,664 $ 125,810 $ 77,112 $ 98,530 17.5%
01-30-7015 Full Time Staff Wages - - - 45,760
01-30-7016 Overtime Wages - - - 5,000
01-30-7020 Part Time Staff Wages 232,391 458,850 258,473 300,000 -1.9%
01-30-7050 Payroll Taxes 19,055 42,800 24,656 29,940 4.9%
01-30-7055 Health Insurance 2,440 3,750 2,380 2,400 -4.0%
01-30-7070 Workers Comp 35,273 64,320 29,980 49,430 15.3%
01-30-7075 Retirement 7,370 11,090 7,268 14,730 99.2%
01-30-7100 Stipends 3,480 14,600 6,260 - -100.0%
01-30-7105 Training and Development 4,355 10,000 6,618 8,000 20.0%
01-30-7200 Heat 6,217 10,000 5,531 6,300 -5.5%
01-30-7201 Electricity 7,273 12,000 5,998 7,000 -12.5%
01-30-7210 Telephone and Internet 6,855 13,500 9,725 6,000 -33.3%
01-30-7229 Dispatch Services 27,977 35,000 28,051 30,000 28.6%
01-30-7230 Ambulance Services 32,876 45,000 27,157 33,000 10.0%
01-30-7252 Equipment Repairs and Maintenance 25,723 35,000 25,593 28,000 20.0%
01-30-7253 Building Repairs and Maintenance 7,340 18,000 8,674 10,000 -16.7%
01-30-7255 Vehicle Repairs and Maintenance 28,641 60,000 32,399 28,000 -30.0%
01-30-7354 Dues and Subscriptions 1,480 4,500 1,734 2,000 -33.3%
01-30-7356 Software Licenses - - - -
01-30-7400 General Supplies 1,645 7,200 3,362 3,900 -18.8%
01-30-7502 Radios 4,068 10,000 9,519 10,000 50.0%
01-30-7504 Safety Equipment 35,356 25,000 24,522 25,000 50.0%
01-30-7550 Gas and Diesel 7,872 16,000 3,563 6,500 -39.1%
01-30-7999 Miscellaneous Expenditures 4,351 4,500 3,319 4,000 33.3%
Total Fire Department 582,702 1,026,920 601,894 753,490 10.1%Page 13 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
Public Safety Actual Budget Actual YTD Budget % Norm Var
Other Public Safety
01-39-7239 Targeted Enforcement - - - -
01-39-7240 Animal Control 12,339 29,000 30,990 22,600 16.9%
Total Other Public Safety 12,339 29,000 30,990 22,600 16.9%
TOTAL PUBLIC SAFETY $ 595,041 $ 1,055,920 $ 632,884 $ 776,090 10.2%Page 14 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
Public Works Actual Budget Actual YTD Budget % Norm Var
Public Works
01-40-7000 Department Head Wages $ 76,919 $ 119,820 $ 78,790 $ 98,530 23.3%
01-40-7015 Full Time Staff Wages 247,396 378,650 216,748 320,880 27.1%
01-40-7016 Overtime Wages 23,053 46,420 27,353 39,330 27.1%
01-40-7020 Part Time Staff Wages 21,103 34,160 16,439 69,060 203.2%
01-40-7050 Payroll Taxes 6,039 16,370 9,218 15,940 46.1%
01-40-7055 Health Insurance 97,652 166,840 83,571 158,910 42.9%
01-40-7070 Workers Comp 28,740 34,800 19,555 30,530 31.6%
01-40-7075 Retirement 30,396 47,990 28,747 48,990 53.1%
01-40-7100 Stipends 1,500 1,800 720 - -100.0%
01-40-7105 Training and Development 1,050 2,250 750 1,500 0.0%
01-40-7200 Heat 5,819 10,000 6,646 7,550 13.3%
01-40-7201 Electricity 6,744 10,500 10,752 11,700 67.1%
01-40-7210 Telephone and Internet 4,747 8,000 5,131 4,500 -15.6%
01-40-7249 Other Contracted Services 9,491 40,000 13,525 5,000 -81.3%
01-40-7250 Equipment Rentals 9,779 15,000 5,609 11,000 10.0%
01-40-7252 Equipment Repairs and Maintenance 30,624 60,000 35,347 40,000 0.0%
01-40-7253 Building Repairs and Maintenance 12,319 15,000 5,887 10,000 0.0%
01-40-7254 Grounds Maintenance 6,306 - - -
01-40-7255 Vehicle Repairs and Maintenance 73,311 120,000 66,266 65,000 -18.8%
01-40-7256 Tree Services 3,500 9,000 - 5,000 -16.7%
01-40-7257 Paving and Road Work 379,157 400,000 284,555 152,062 -43.0%
01-40-7258 Road Painting and Striping 18,858 20,000 19,205 21,000 57.5%
01-40-7259 Crack Sealing 15,000 20,000 19,420 25,000 87.5%
01-40-7400 General Supplies 4,063 6,750 3,519 4,000 -11.1%
01-40-7450 Salt 133,120 294,000 136,473 143,500 -26.8%
01-40-7451 Liquid De-Icer 14,854 32,000 16,185 16,000 -25.0%
01-40-7452 Winter Sand 6,456 7,000 - 7,000 50.0%
01-40-7454 Gravel, Asphal, Tar, Concrete 29,317 46,500 16,280 25,000 -19.4%
01-40-7455 Erosion Control 3,688 5,200 539 4,000 15.4%
01-40-7456 Signs 4,047 6,000 5,420 5,000 25.0%
01-40-7457 Culverts 5,000 5,000 4,880 6,000 80.0%
01-40-7500 Small Equipment 2,502 5,200 2,300 2,500 -27.9%Page 15 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
Public Works Actual Budget Actual YTD Budget % Norm Var
Public Works
01-40-7501 Tools $ 689 $ 1,500 $ 59 $ 1,000 0.0%
01-40-7502 Radios 572 3,000 840 1,500 -25.0%
01-40-7503 Uniforms 2,932 6,500 864 5,200 20.0%
01-40-7504 Safety Equipment 3,252 4,500 3,504 2,600 -13.3%
01-40-7549 Miscellaneous Equipment 7,325 11,250 7,430 8,500 13.3%
01-40-7550 Gas and Diesel 35,639 90,000 35,520 45,000 -25.0%
01-40-7999 Miscellaneous Expenditures 605 1,500 752 1,300 30.0%
Total Public Works 1,363,564 2,102,500 1,188,799 1,419,582 1.3%
Municipal Buildings
01-41-7020 Part Time Staff Wages $ 5,713 $ 12,420 $ 6,098 $ 10,000 20.8%
01-41-7050 Payroll Taxes 437 1,080 529 870 20.8%
01-41-7070 Workers Comp - 500 159 400 20.0%
01-41-7200 Heat - 500 77 250 -25.0%
01-41-7201 Electricity 5,763 9,000 6,356 7,500 25.0%
01-41-7210 Telephone and Internet 656 - - -
01-41-7253 Building Repairs and Maint 4,617 8,500 3,970 5,000 -11.8%
01-41-7254 Grounds Maintenance - 15,000 4,996 10,000 0.0%
01-41-7362 Security 1,698 1,500 1,020 1,200 20.0%
01-41-7400 General Supplies 391 750 520 500 0.0%
01-41-7808 Flags 863 3,000 2,686 3,000 50.0%
Total Municipal Buildings 20,138 52,250 26,411 38,720 11.2%Page 16 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
Public Works Actual Budget Actual YTD Budget % Norm Var
Solid Waste
01-42-7231 Hauling 429,673 690,000 400,375 421,000 -8.5%
01-42-7233 Trash Bin Management - - - 80,050
01-42-7407 Tags 2,080 3,000 - - -100.0%
01-42-7815 Bulky Waste Day 15,035 32,800 17,629 20,000 -8.5%
Total Solid Waste 446,788 725,800 418,004 521,050 7.7%
TOTAL PUBLIC WORKS $ 1,830,490 $ 2,880,550 $ 1,633,214 $ 1,979,352 3.1%Page 17 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
Community Services Actual Budget Actual YTD Budget % Norm Var
Other Community Services
01-69-7805 General Assistance $ - $ 1,000 $ 755 $ 1,000 50.0%
01-69-7807 Outside Organizations 16,100 - - -
Total Other Community Services 16,100 1,000 755 1,000 50.0%
TOTAL COMMUNITY SERVICES $ 16,100 $ 1,000 $ 755 $ 1,000 50.0%Page 18 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2024 FY2026 FY2026 FY2027 FY26 - FY27
Town-wide Actual Budget Actual YTD Budget % Norm Var
Debt Service
01-92-7900 Debt Service Principal 693,296 698,798 569,359 580,443 24.6%
01-92-7901 Debt Service Interest 89,416 106,520 69,276 43,668 -38.5%
Total Debt Service 782,712 805,318 638,635 624,111 16.2%
Assessments and Fixed Costs
01-96-7910 County Tax 742,140 816,323 816,323 918,788 12.6%
01-96-7915 Education 6,088,292 10,271,448 6,725,078 7,807,619 14.0%
Total Assessments and Fixed Costs 6,830,432 11,087,771 7,541,401 8,726,407 18.1%
Abatements and Bad Debt
01-97-7970 Tax Abatements 9,105 20,326 28,227 - -100.0%
Total Abatements and Bad Debt 9,105 20,326 28,227 - -100.0%
Other Financing Uses
01-00-8500 Transfers Out 616,836 595,652 593,652 390,000 -1.8%
Total Other Financing Uses 616,836 595,652 593,652 390,000 -1.8%
TOTAL TOWN-WIDE $ 8,239,085 $ 12,509,067 $ 8,801,915 $ 9,740,518 16.8%Page 19 of 27 As of 6/15/2026
Town of Durham
FY2027 Budget
FY2026 Projected Projected Projected Projected
Fund # Fund Name Beginning Balance Revenue Txfrs In (Out) Expenditures Ending Balance
01 General Fund $ 3,238,948 $ 17,001,318 $ (593,651) $ (16,494,793) $ 3,151,822
10 ARPA Fund 114,887 - - (114,887) -
12 River Park Donations Fund 8,201 443 - - 8,644
13 Scholarships Fund 12,129 817 - (1,000) 11,946
14 Heating Assistance Fund 13,145 200 - - 13,345
15 Giving Tree Fund - 470 - - 470
16 Historic District Commission Fund 1,330 - - - 1,330
17 Jackson-Tupper Memorial Fund 123 - - - 123
Total Restricted 149,815 1,930 - (115,887) 35,858
18 Contingency Fund 16,953 - 33,047 - 50,000
19 Grants Matching Fund 26,848 - 3,152 (4,224) 25,776
20 Recreation Fund 23,742 - - (4,000) 19,742
21 Telecommunications Fund 73,531 - (73,531) - -
22 Revlauation Fund 220,000 - - - 220,000
23 Grants Non-Matching Fund - 30,976 - (30,976) -
50 Eureka Capital Fund 53,719 - (43,017) (10,702) -
51 Fire Rescue Capital Fund 322,091 25,898 270,000 (50,271) 567,718
52 Municipal Building Capital Fund 70,886 - 98,500 (22,242) 147,144
53 Public Works Capital Fund 329,800 - 305,500 (345,369) 289,931
54 Union Church Restoration Fund 31,825 572 - (25,620) 6,777
Total Committed 1,169,395 57,446 593,651 (493,404) 1,327,088
90 Cemetery Permanent Fund 7,907 427 - - 8,334
Total Governmental Fund Balances $ 4,566,065 $ 17,061,121 $ - $ (17,104,084) $ 4,523,102Notes A B
C
Page 20 of 27 As of 6/15/2026
Source: final-town-meeting-vote-on-2027-budget.pdf on durhammaine.gov. Text extracted with pdftotext; no wording has been corrected.