The FY2013 Municipal Pie What s Your Share?
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1 Commonwealth of Massachusetts Board of Commissioners 98 North Washington Street, Suite 401 Boston, Massachusetts (in-state only) FAX The FY2013 Pie What s Your Share? December 2014
2 Greg J. Shesko, Chairman Mary Ann Cluggish, Vice Chairman Carol B. Caro, Secretary George T. Comeau, Esq. Mary Kronholm Francis R. (Frank) Murphy N. Janeen Resnick Alice M. Welch Massachusetts Board of Commissioners Prepared with LSTA funds Preparation of this report was supported in part by the U.S. Institute of Museum and. However, the opinions expressed herein do not necessarily reflect the position or policy of that agency, and no official endorsement by that agency should be inferred.
3 Commonwealth of Massachusetts Board of Commissioners 98 N. Washington Street, Suite 401 Boston, Massachusetts (in-state only) Fax: The FY2013 Pie...What's Your 's Share? The FY2013 Pie reports the amount spent by each Massachusetts ity on public library service, compared to the amount spent to operate the entire municipality, from July 1, through June 30, Data in the Pie report is compiled by the MBLC solely from data provided on the Schedule A report, submitted by Town Accountants and City Auditors to the Division of Local at the Massachusetts Department of Revenue. The Schedule A is submitted to the Division of Local each fall, after the close of the fiscal year. The Division of Local compiles and releases municipal financial data approximately 1 year later. Expenditure data for this FY2013 Pie report was received from the Department of Revenue in October, Please note that in some instances the data in the Pie report may differ from data reported by libraries to the Board of Commissioners on the State Aid to Public Libraries Financial Report Form. One municipality included in this report, New Ashford, did not have a public library during FY 13. One municipality, Gosnold, did not supply financial data to the Department of Revenue as of this writing and its fiscal data is not included in this report. Based upon the Uniform Accounting System (UMAS), revenues and expenditures are reported on Schedule A for general, special revenue, capital project, enterprise and trust funds. are submitted in great detail, and they are aggregated into a database in the following categories: General Government, Police, Fire, Other Public Safety, Education, Public Works/Highways, Human, Culture and Recreation (including public library expenditures), Debt Service, Intergovernmental Assessments, Fixed Costs, and Other. The Division of Local separates public library expenditures from the Culture and Recreation category for inclusion in this report. This report includes expenditures from the general fund only. Spending from special revenue, enterprise, capital projects, or trust funds is not reflected in these figures. Variations among communities may occur in the "other" and "public works" categories because many communities account for spending on sewer, water, utilities, and other public works functions in enterprise or special revenue funds, rather than the general fund. Nevertheless, the Department of Revenue considers spending from the general fund to be the fairest way to compare operating expenditures from community to community. State Aid to Public Libraries payments are not included in the FY2013 municipal expenditures data reported for public libraries. These are local aid funds to be held in a separate account for the library to expend without appropriation by the municipality. State Aid to Public Libraries payments are not a revenue source for the general fund. In FY2013, of the $19.39 billion general fund dollars spent by the Commonwealth's municipalities, $231.1 million was spent on public libraries by Massachusetts municipalities. The pie chart on page 1 shows the percentages of municipal spending from municipal general funds in various categories. Education spending leads, with 48.23% of the pie. Public libraries account for the smallest part of the pie, at 1.19% of total expenditures. This report includes a breakdown of municipalities by population group. Population figures are from the Census Bureau population figures. Dianne Carty, Director Mary Rose Quinn, Head State Aid, Data, and Construction Ann Downey, Systems Analyst Massachusetts Board of Commissioners Liz Babbitt, State Aid Specialist 98 North Washington Street, Suite 401 Uechi Ng, Administrative Assistant Boston, MA The FY2013 Pie...What s Your s Share? Created December 2014 i
4 Table of Contents FY2013 Pie... 1 Public Share of the FY2013 Massachusetts Pie: Population Group...2 as Percentage of General Fund FY FY Appendix Expenditure Categories in the Pie Report Classifications 14 Index ii
5 Public Share of the FY2013 Massachusetts Pie FY2013 Massachusetts Pie Fixed Costs $2,411,237, % Debt Service $1,349,355, % $231,076, % Other $842,115, % General Government $995,163, % Safety $2,763,969, % Human $314,384, % Public Works $1,128,180, % Education $9,349,768, % : $ 19,385,250,993 : $ 231,076,207 December FY2013 Pie Report
6 ity Population Group A ( 0-1,999 ) Public Share of the FY2013 Massachusetts Pie Population Alford ,192,852 2, , % 3.91 Aquinnah ,385,899 10, , % Ashfield 1, ,694,842 2, , % Becket 1, ,640,360 3, , % Blandford 1, ,023,108 2, , % Buckland 1, ,575,218 1, , % Charlemont 1, ,790,541 2, , % Chester 1, ,917,529 2, , % Chesterfield 1, ,855,556 2, , % Chilmark ,942,014 8, , % Clarksburg 1, ,931,256 2, , % Colrain 1, ,319,439 1, , % Conway 1, ,071,090 2, % 0.31 Cummington ,952,548 2, , % 8.09 Egremont 1, ,735,205 3, , % Erving 1, ,952,416 4, , % Florida ,113,702 4, , % Gill 1, ,781,313 1, , % Goshen 1, ,359,588 2, , % 4.43 Gosnold 76 7 Granville 1, ,912,437 1, , % Hancock ,619,290 2, , % 5.68 Hawley ,320,050 3, , % 2.97 Heath ,943,020 2, , % Leverett 1, ,458,124 2, , % Leyden ,568,061 2, , % Middlefield ,372,066 2, , % Monroe ,194 8, , % 9.07 Monterey ,456,161 3, , % Montgomery ,646,742 1, , % Mount Washington ,329 4, , % 6.36 New Ashford ,484 2, % 0.00 New Braintree 1, ,200,145 2, , % New Marlborough 1, ,856,825 3, , % New Salem 1, ,428,771 2, , % Oakham 1, ,016,217 1, , % Otis 1, ,919,255 3, , % Pelham 1, ,090,088 3, , % Peru ,874,050 2, , % 9.39 Petersham 1, ,433,105 2, , % 5.54 December, Source: DOR FY2013
7 ity Public Share of the FY2013 Massachusetts Pie Population Phillipston 1, ,453,828 2, , % Plainfield ,548,276 2, , % Richmond 1, ,221,551 3, , % Rowe ,967,224 10, , % Royalston 1, ,929,657 1, , % Russell 1, ,456,585 1, , % Sandisfield ,945,375 3, , % Savoy ,646,804 2, % 0.22 Shelburne 1, ,538,056 1, , % Shutesbury 1, ,332,317 3, , % Stockbridge 1, ,441,328 4, , % Tolland ,393,420 2, , % Tyringham ,289,945 3, , % Wales 1, ,926,913 2, , % Warwick ,751,751 2, , % Washington ,363,040 2, , % 9.35 Wendell ,431,553 2, , % West Stockbridge 1, ,616,442 3, , % Westhampton 1, ,603,336 2, , % Whately 1, ,430,126 2, , % Windsor ,771,829 1, , % 2.01 Worthington 1, ,558,717 2, , % s: Population Group A ( 0-1,999 ) 61 municipalities 69, ,339,963 2, ,246, % Average 1.01% Median 0.94% Population Group B ( 2,000-4,999 ) Ashby 3, ,929,676 1, , % Avon 4, ,387,832 4, , % Berlin 2, ,277,463 3, , % Bernardston 2, ,152,191 1, , % Boylston 4, ,783,378 2, , % Brimfield 3, ,627,545 2, , % Brookfield 3, ,388,090 2, , % Carlisle 4, ,834,177 4, , % Cheshire 3, ,139,153 1, , % 5.70 Dunstable 3, ,617,692 2, , % East Brookfield 2, ,108,136 1, , % Eastham 4, ,396,626 4, , % December, Source: DOR FY2013
8 ity Public Share of the FY2013 Massachusetts Pie Population Edgartown 4, ,425,435 6, , % Essex 3, ,494,155 3, , % Hardwick 2, ,352,207 1, , % Hatfield 3, ,899,223 2, , % Hinsdale 2, ,160,995 2, , % Holland 2, ,061,474 2, , % Hubbardston 4, ,164,435 1, , % Huntington 2, ,989,965 1, , % Lanesborough 3, ,866,600 3, , % Marion 4, ,380,338 3, , % Millville 3, ,071,712 1, , % 4.46 Nahant 3, ,519,503 2, , % North Brookfield 4, ,741,998 2, , % Northfield 3, ,691,681 2, , % Oak Bluffs 4, ,669,771 5, , % Paxton 4, ,759,426 2, , % Plympton 2, ,485,931 2, , % Princeton 3, ,393,280 2, , % Provincetown 2, ,687,321 7, , % Sheffield 3, ,071,895 2, , % Sherborn 4, ,917,486 5, , % Sunderland 3, ,033,059 1, , % Tisbury 4, ,241,763 5, , % Truro 2, ,795,049 7, , % Wellfleet 2, ,776,042 6, , % Wenham 4, ,248,823 2, , % West Brookfield 3, ,006,007 1, , % West Newbury 4, ,260,523 2, , % West Tisbury 2, ,033,452 5, , % Williamsburg 2, ,222,900 2, , % s: Population Group B ( 2,000-4,999 ) 42 municipalities 147, ,064,408 3, ,289, % Average 1.61% Median 1.58% Population Group C ( 5,000-9,999 ) Adams 8, ,878,584 1, , % Ashburnham 6, ,323,189 2, , % Ayer 7, ,449,764 2, , % Barre 5, ,316,148 1, , % December, Source: DOR FY2013
9 ity Public Share of the FY2013 Massachusetts Pie Population Berkley 6, ,864,019 2, , % Blackstone 9, ,450,231 1, , % Bolton 5, ,893,410 3, , % Boxborough 5, ,339,577 3, , % Boxford 8, ,058,805 3, , % Brewster 9, ,857,578 3, , % Chatham 6, ,444,461 5, , % Cohasset 8, ,494,691 4, , % Dalton 6, ,926,913 2, , % Deerfield 5, ,841,245 2, , % Dighton 7, ,742,962 2, , % Douglas 8, ,815,923 2, , % Dover 5, ,409,241 5, , % Freetown 8, ,473,592 2, , % Georgetown 8, ,281,990 2, , % Granby 6, ,598,790 2, , % Great Barrington 7, ,814,004 2, , % Groveland 6, ,835,940 1, , % Hadley 5, ,269,940 2, , % Halifax 7, ,999,474 2, , % Hamilton 8, ,250,772 3, % 0.00 Hampden 5, ,852,016 2, , % Harvard 6, ,617,008 3, , % Hopedale 5, ,844,350 3, , % Lancaster 7, ,667,728 2, , % Lee 5, ,536,450 2, , % Lenox 5, ,810,934 3, , % Lincoln 6, ,243,121 4, , % Littleton 9, ,780,137 5, , % Manchester-by-the-Sea 5, ,972,109 4, , % Mattapoisett 6, ,684,429 3, , % Mendon 5, ,305,447 2, , % Merrimac 6, ,432,507 1, , % Middleton 9, ,470,817 2, , % Millis 7, ,075,719 3, , % Monson 8, ,101,203 2, , % Montague 8, ,347,475 1, , % Newbury 6, ,213,976 2, , % Orange 7, ,535,107 2, , % Orleans 5, ,354,931 4, , % Plainville 8, ,992,320 2, , % December, Source: DOR FY2013
10 Public Share of the FY2013 Massachusetts Pie ity Population Rochester 5, ,620,649 3, , % Rockport 7, ,670,968 3, , % Rowley 5, ,575,762 2, , % Rutland 8, ,546,446 2, , % Salisbury 8, ,115,785 2, , % Shirley 7, ,018,962 1, , % Southampton 5, ,927,658 2, , % Southborough 9, ,765,114 4, , % Southwick 9, ,639,961 1, , % Sterling 7, ,209,596 2, , % Stow 6, ,072,640 3, , % Sturbridge 9, ,609,899 2, , % Sutton 9, ,034,524 2, , % Templeton 8, ,971,770 1, , % 5.12 Topsfield 6, ,651,736 3, , % Townsend 9, ,385,293 1, , % Upton 7, ,972,887 2, , % Ware 9, ,265,290 2, , % Warren 5, ,315,014 1, , % West Boylston 7, ,658,062 2, , % West Bridgewater 6, ,755,521 3, , % Westminster 7, ,648,915 2, , % Williamstown 7, ,203,589 2, , % s: Population Group C ( 5,000-9,999 ) 68 municipalities 493,100 1,403,105,068 2, ,691, % Average 1.42% Median 1.43% Population Group ( D ) 10,000-14,999 Acushnet 10, ,013,458 2, , % Athol 11, ,504,693 1, , % Bedford 13, ,001,151 5, ,141, % Belchertown 14, ,403,733 2, , % Carver 11, ,240,199 2, , % Charlton 13, ,272,998 1, , % Clinton 13, ,420,752 2, , % Dennis 14, ,420,027 3, , % Dudley 11, ,015,145 1, , % East Bridgewater 13, ,528,498 2, , % Groton 11, ,835,332 2, , % December, Source: DOR FY2013
11 ity Public Share of the FY2013 Massachusetts Pie Population Hanover 14, ,137,118 3, , % Hanson 10, ,661,610 1, , % Harwich 12, ,240,262 4, , % Holbrook 10, ,821,737 2, , % Holliston 14, ,783,568 3, , % Hull 10, ,857,258 3, , % Ipswich 13, ,340,389 2, , % Kingston 12, ,432,301 3, , % Lakeville 10, ,600,955 1, , % Leicester 11, ,483,656 2, , % Lunenburg 10, ,147,741 2, , % Lynnfield 11, ,614,178 3, , % Mashpee 14, ,848,236 3, , % Maynard 10, ,758,046 3, , % Medfield 12, ,730,392 3, , % Medway 12, ,094,252 3, , % Millbury 13, ,955,652 2, , % Nantucket 10, ,057,201 5, , % Norfolk 11, ,016,732 2, , % North Adams 13, ,139,068 2, , % Northborough 14, ,289,245 3, , % Norwell 10, ,708,112 4, , % Oxford 13, ,366,104 2, , % Palmer 12, ,210,328 2, , % Pepperell 11, ,579,037 1, , % Raynham 13, ,259,365 2, , % Rehoboth 11, ,702,020 1, , % Seekonk 13, ,161,287 3, , % Spencer 11, ,715,385 1, , % Swampscott 13, ,688,976 3, , % Tyngsborough 11, ,683,798 2, , % Uxbridge 13, ,883,616 2, , % Wayland 13, ,010,951 4, , % Weston 11, ,241,545 6, ,178, % Westwood 14, ,114,066 4, , % Whitman 14, ,426,983 1, , % Wilbraham 14, ,947,329 2, , % Winchendon 10, ,790,199 2, , % Wrentham 11, ,359,475 3, , % December, Source: DOR FY2013
12 ity Public Share of the FY2013 Massachusetts Pie Population s: Population Group D ( 10,000-14,999 ) 50 municipalities 624,115 1,878,514,159 3, ,611, % Average 1.29% Median 1.24% Population Group E ( 15,000-24,999 ) Abington 16, ,034,284 2, , % Acton 22, ,051,768 3, ,256, % Amesbury 16, ,155,236 3, , % Ashland 16, ,543,598 2, , % Auburn 16, ,124,915 2, , % Bellingham 16, ,190,906 2, , % Bourne 19, ,398,403 2, , % Canton 21, ,172,560 2, ,030, % Concord 18, ,158,449 4, ,775, % Dedham 24, ,669,593 3, , % Duxbury 15, ,563,957 3, ,188, % East Longmeadow 15, ,129,340 3, , % Easthampton 16, ,978,263 2, , % Easton 23, ,001,522 2, , % Fairhaven 15, ,193,631 2, , % Foxborough 17, ,240,470 3, , % Gardner 20, ,025,299 2, , % Grafton 18, ,930,804 2, , % Greenfield 17, ,735,091 2, , % Hingham 22, ,994,732 3, ,411, % Holden 17, ,609,284 2, , % Hopkinton 15, ,744,978 4, , % Hudson 19, ,024,714 3, , % Longmeadow 15, ,794,818 3, , % Ludlow 21, ,840,902 2, , % Mansfield 23, ,758,744 3, , % Marblehead 20, ,299,515 3, ,014, % Middleborough 23, ,904,376 2, , % Newburyport 17, ,914,050 3, ,275, % North Reading 15, ,846,587 3, , % Northbridge 15, ,205,023 2, , % 7.54 Norton 19, ,474,825 2, , % Pembroke 17, ,004,582 2, , % Rockland 17, ,372,580 2, , % December, Source: DOR FY2013
13 ity Public Share of the FY2013 Massachusetts Pie Population Sandwich 20, ,020,852 3, , % Scituate 18, ,071,519 3, , % Sharon 17, ,774,753 3, , % Somerset 18, ,713,496 2, , % South Hadley 17, ,193,742 2, , % Southbridge 16, ,082,906 2, , % Stoneham 21, ,005,244 2, , % Sudbury 18, ,770,889 4, ,013, % Swansea 16, ,839,412 2, , % Walpole 24, ,210,922 2, , % Wareham 22, ,876,151 2, , % Webster 16, ,555,244 1, , % Westborough 18, ,888,351 4, , % Westford 22, ,869,504 3, ,394, % Westport 15, ,226,035 1, , % Wilmington 22, ,692,080 3, , % Winchester 21, ,396,466 3, ,606, % Winthrop 17, ,070,262 2, , % Yarmouth 23, ,706,855 2, , % s: Population Group E ( 15,000-24,999 ) 53 municipalities 1,004,993 2,987,052,482 2, ,199, % Average 1.21% Median 1.16% Population Group F ( 25,000-49,999 ) Agawam 28, ,809,416 2, ,031, % Amherst 39, ,371,153 1, ,690, % Andover 34, ,409,310 3, ,466, % Arlington 43, ,978,845 2, ,963, % Attleboro 43, ,402,926 2, , % Barnstable 44, ,024,763 2, ,525, % Belmont 25, ,614,069 3, ,773, % Beverly 40, ,071,058 2, ,708, % Billerica 41, ,167,216 2, ,301, % Braintree 36, ,444,766 2, ,101, % Bridgewater 26, ,750,988 1, , % Burlington 25, ,605,060 3, ,337, % Chelmsford 34, ,531,295 3, ,679, % Chelsea 36, ,332,119 3, , % 7.62 Danvers 27, ,566,576 3, ,190, % December, Source: DOR FY2013
14 ity Public Share of the FY2013 Massachusetts Pie Population Dartmouth 34, ,365,548 1, , % Dracut 30, ,286,385 1, , % Everett 42, ,229,273 3, , % Falmouth 31, ,031,297 3, ,706, % Fitchburg 40, ,327,467 2, , % Franklin 32, ,559,284 3, , % Gloucester 29, ,447,268 3, , % Holyoke 40, ,500,530 3, , % Leominster 40, ,559,551 2, ,263, % Lexington 32, ,429,605 4, ,025, % Marlborough 39, ,565,067 2, , % Marshfield 25, ,280,194 2, , % Melrose 27, ,866,583 2, , % Methuen 48, ,850,647 2, ,078, % Milford 28, ,097,317 2, ,063, % Milton 27, ,169,776 2, ,067, % Natick 33, ,746,055 3, ,996, % Needham 29, ,253,646 3, ,373, % North Andover 28, ,245,070 2, , % North Attleborough 28, ,783,414 2, , % Northampton 28, ,764,303 2, ,370, % Norwood 28, ,330,466 4, ,477, % Pittsfield 44, ,660,984 2, , % Randolph 33, ,182,606 2, , % Reading 25, ,734,576 3, ,291, % Salem 42, ,251,852 3, ,157, % Saugus 27, ,549,363 2, , % Shrewsbury 36, ,018,324 2, ,063, % Stoughton 27, ,392,622 2, , % Tewksbury 29, ,662,791 2, , % Wakefield 25, ,262,884 2, ,262, % Watertown 32, ,276,341 2, ,291, % Wellesley 28, ,717,407 4, ,981, % West Springfield 28, ,372,885 2, , % Westfield 41, ,048,883 2, , % Woburn 38, ,117,698 2, ,004, % s: Population Group F ( 25,000-49,999 ) 51 municipalities 1,716,948 4,874,017,522 2, ,167, % Average 1.25% Median 1.21% December, Source: DOR FY2013
15 Public Share of the FY2013 Massachusetts Pie ity Population Population Group G ( 50,000-99,999 ) Brockton 94, ,409,026 2, ,008, % Brookline 59, ,727,955 3, ,696, % Chicopee 55, ,976,266 2, ,499, % Fall River 88, ,437,264 2, , % Framingham 70, ,082,996 2, ,636, % Haverhill 61, ,223,433 2, ,070, % Lawrence 77, ,645,826 3, , % Lynn 91, ,347,643 2, , % Malden 60, ,218,292 2, ,317, % Medford 57, ,137,991 2, ,019, % New Bedford 94, ,806,549 2, ,158, % Newton 86, ,431,695 3, ,471, % Peabody 51, ,317,551 2, ,645, % Plymouth 57, ,024,087 2, ,530, % Quincy 93, ,420,749 2, ,542, % Revere 53, ,123,367 2, , % 8.39 Somerville 77, ,525,965 2, ,071, % Taunton 56, ,834,720 2, ,044, % Waltham 61, ,370,494 2, ,210, % Weymouth 54, ,994,370 2, ,196, % s: Population Group G ( 50,000-99,999 ) 20 municipalities 1,402,250 3,630,056,239 2, ,345, % Average 0.97% Median 1.01% December, Source: DOR FY2013
16 ity Public Share of the FY2013 Massachusetts Pie Population Population Group H ( 100,000 + ) Boston 636, ,205,174,161 3, ,448, % Cambridge 106, ,068,536 3, ,617, % Lowell 108, ,389,332 2, ,022, % 9.42 Springfield 153, ,508,051 3, ,922, % Worcester 182, ,961,072 2, ,513, % s: Population Group H ( 100,000 + ) 5 municipalities 1,187,693 3,930,101,152 3, ,524, % Average 1.03% Median 0.96% State s 350 municipalities 6,646,068 19,385,250,993 2, ,076, % Average 1.26% Median 1.23% December, Source: DOR FY2013
17 FY1991 FY1992 FY1993 FY1994 FY1995 FY1996 FY1997 FY1998 FY1999 FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY FY2013 Fiscal Year Public Share of the FY2013 Massachusetts Pie as Percentage of General Fund Public Libraries Education FY FY2013 General Government 1.23% 1.25% 1.22% 1.21% 1.23% 1.25% 1.28% 1.40% 1.40% 1.38% 1.29% 1.31% 1.26% 1.20% 1.20% 1.20% 1.26% 1.24% 1.25% 1.24% 1.23% 1.22% 1.19% 1.00% 1.10% 1.20% 1.30% 1.40% 1.50% Safety Public Works Human Fixed Costs Debt Service FY % 42.24% 5.37% 15.51% 8.34% 3.65% 23.67% FY % 42.15% 5.13% 15.43% 8.06% 3.53% 13.13% 6.39% 4.92% FY % 42.37% 5.03% 15.14% 8.51% 3.34% 13.24% 6.25% 4.90% FY % 44.51% 4.86% 14.76% 8.33% 3.25% 12.53% 5.80% 4.74% FY % 45.43% 4.86% 15.11% 7.58% 3.33% 11.91% 5.87% 4.68% FY % 45.88% 4.95% 14.83% 8.04% 3.26% 11.31% 5.88% 4.60% FY % 47.57% 5.02% 14.83% 7.41% 1.33% 11.20% 5.99% 5.37% FY % 48.25% 5.09% 14.98% 7.11% 1.77% 10.88% 6.11% 4.41% FY % 47.79% 4.99% 14.88% 6.88% 1.59% 10.74% 6.88% 5.60% FY % 47.90% 5.06% 15.24% 6.96% 1.67% 10.95% 6.71% 4.12% FY % 47.68% 5.11% 14.82% 7.38% 1.65% 11.05% 7.04% 3.95% FY % 47.89% 5.13% 14.81% 6.54% 1.64% 11.42% 7.50% 3.77% FY % 47.75% 4.86% 14.38% 6.67% 1.69% 12.58% 7.43% 3.38% FY % 46.89% 5.16% 13.95% 6.70% 1.54% 13.06% 7.83% 3.66% FY % 46.43% 4.74% 14.14% 6.59% 1.55% 13.74% 7.54% 4.06% FY % 46.67% 4.79% 13.92% 6.03% 1.54% 14.69% 7.37% 3.79% FY % 48.66% 5.04% 14.62% 6.05% 1.61% 11.30% 7.40% 4.06% FY % 48.48% 5.12% 14.57% 6.21% 1.62% 11.37% 7.33% 4.05% FY % 48.03% 5.24% 14.63% 6.31% 1.65% 11.49% 7.21% 4.19% FY % 48.60% 5.10% 14.19% 5.67% 1.65% 11.93% 7.40% 4.22% FY % 48.14% 5.15% 14.52% 5.40% 1.63% 12.68% 7.11% 4.15% FY 1.22% 48.66% 4.89% 14.23% 4.63% 1.65% 12.88% 7.55% 4.29% FY % 48.23% 5.13% 14.26% 5.82% 1.62% 12.44% 6.96% 4.34% December FY2013 Pie Report Other
18 Appendix Expenditure Categories in the Pie Report Report Categories: Debt Service Education Fixed Costs Schedule A Expenditure Categories: Retirement of debt principal, interest on long term debt, interest on short term debt and other interest Education expenditures Workers Compensation, unemployment, health insurance, other employee benefits and retirement General Government Legislative, executive, accountant/auditor, collector, treasurer, law town/city counsel, public building/properties maintenance, assessors, operation support, license and registration, land uses, conservation commission and other Human Other Public Works Safety Health services, clinical services, special services, veterans services and other Culture and recreation (recreation, parks, historical commission, celebrations and other,) intergovernmental assessments and other (court judgments and other unclassified expenditures.) expenditures, less capital and regional library expenditures Highways/streets, snow and ice, waste collection and disposal, sewerage collection and disposal, water distribution, parking garage, street lighting, and other Fire, police, emergency medical services, protective inspection such as building and gas and other services such as harbormaster and dog officer. Expenditure categories in the Pie Report are based on Schedule A expenditures reported to the Department of Revenue Classifications (KOC) is a classification of communities developed by the Massachusetts Department of Education in Urbanized Centers Manufacturing and commercial centers, densely populated, culturally diverse 2 Economically Developed Suburbs Suburbs with high levels of economic activity, social complexity, and relatively high income levels 3 Growth Communities Rapidly expanding communities in transition 4 Residential Suburbs Affluent communities with low levels of economic activity 5 Rural Economic Centers Historic manufacturing and commercial communities, moderate levels of economic activity 6 Small Rural Communities Small towns, sparsely populated, economically undeveloped 7 Resort/Retirement and Artisan Communities with high property values, relatively low income levels, and enclaves of retirees, artists, vacationers and academicians December FY2013 Pie Report
19 Public Share of the FY2013 Massachusetts Pie ity Page ity Page ity Page Abington... 8 Acton... 8 Acushnet... 6 Adams... 4 Agawam... 9 Alford... 2 Amesbury... 8 Amherst... 9 Andover... 9 Aquinnah... 2 Arlington... 9 Ashburnham... 4 Ashby... 3 Ashfield... 2 Ashland... 8 Athol... 6 Attleboro... 9 Auburn... 8 Avon... 3 Ayer... 4 Barnstable... 9 Barre... 4 Becket... 2 Bedford... 6 Belchertown... 6 Bellingham... 8 Belmont... 9 Berkley... 5 Berlin... 3 Bernardston... 3 Beverly... 9 Billerica... 9 Blackstone... 5 Blandford... 2 Bolton... 5 Boston Bourne... 8 Boxborough... 5 Boxford... 5 Boylston... 3 Braintree... 9 Brewster... 5 Bridgewater... 9 Brimfield... 3 Brockton Brookfield... 3 Brookline Buckland... 2 Burlington... 9 Cambridge Canton... 8 Carlisle... 3 Carver... 6 Charlemont... 2 Charlton... 6 Chatham... 5 Chelmsford... 9 Chelsea... 9 Cheshire... 3 Chester... 2 Chesterfield... 2 Chicopee Chilmark... 2 Clarksburg... 2 Clinton... 6 Cohasset... 5 Colrain... 2 Concord... 8 Conway... 2 Cummington... 2 Dalton... 5 Danvers... 9 Dartmouth Dedham... 8 Deerfield... 5 Dennis... 6 Dighton... 5 Douglas... 5 Dover... 5 Dracut Dudley... 6 Dunstable... 3 Duxbury... 8 East Bridgewater... 6 East Brookfield... 3 East Longmeadow... 8 Eastham... 3 Easthampton... 8 Easton... 8 Edgartown... 4 Egremont... 2 Erving... 2 Essex... 4 Everett Fairhaven... 8 Fall River Falmouth Fitchburg Florida... 2 Foxborough... 8 Framingham Franklin Freetown... 5 Gardner... 8 Georgetown... 5 Gill... 2 Gloucester Goshen... 2 Gosnold... 2 Grafton... 8 Granby... 5 Granville... 2 Great Barrington... 5 Greenfield... 8 Groton... 6 Groveland... 5 Hadley... 5 Halifax... 5 Hamilton... 5 Hampden... 5 Hancock... 2 Hanover... 7 Hanson... 7 Hardwick... 4 Harvard... 5 Harwich... 7 Hatfield... 4 Haverhill Hawley... 2 Heath... 2 Hingham... 8 Hinsdale... 4 Holbrook... 7 Holden... 8 Holland... 4 Holliston... 7 Holyoke Hopedale... 5 Hopkinton... 8 Hubbardston... 4 Hudson... 8 Hull... 7 Huntington... 4 Ipswich... 7 Kingston... 7 Lakeville... 7 Lancaster... 5 Lanesborough... 4 Lawrence Lee... 5 Leicester... 7 Lenox... 5 Leominster Leverett... 2 Lexington Leyden... 2 Lincoln... 5 Littleton... 5 Longmeadow... 8 Lowell Ludlow... 8 Lunenburg... 7 Lynn Lynnfield... 7 Malden Manchester-by-the-Sea... 5 Mansfield... 8 Marblehead... 8 Marion... 4 Marlborough Marshfield Mashpee... 7 Mattapoisett... 5 Maynard... 7 Medfield... 7 Medford Medway... 7 Melrose Mendon... 5 Merrimac... 5 Methuen Middleborough... 8 Middlefield... 2 Middleton... 5 Milford Millbury... 7 December FY2013 Pie Report
20 Public Share of the FY2013 Massachusetts Pie ity Page ity Page ity Page Millis... 5 Millville... 4 Milton Monroe... 2 Monson... 5 Montague... 5 Monterey... 2 Montgomery... 2 Mount Washington... 2 Nahant... 4 Nantucket... 7 Natick Needham New Ashford... 2 New Bedford New Braintree... 2 New Marlborough... 2 New Salem... 2 Newbury... 5 Newburyport... 8 Newton Norfolk... 7 North Adams... 7 North Andover North Attleborough North Brookfield... 4 North Reading... 8 Northampton Northborough... 7 Northbridge... 8 Northfield... 4 Norton... 8 Norwell... 7 Norwood Oak Bluffs... 4 Oakham... 2 Orange... 5 Orleans... 5 Otis... 2 Oxford... 7 Palmer... 7 Paxton... 4 Peabody Pelham... 2 Pembroke... 8 Pepperell... 7 Peru... 2 Petersham... 2 Phillipston... 3 Pittsfield Plainfield... 3 Plainville... 5 Plymouth Plympton... 4 Princeton... 4 Provincetown... 4 Quincy Randolph Raynham... 7 Reading Rehoboth... 7 Revere Richmond... 3 Rochester... 6 Rockland... 8 Rockport... 6 Rowe... 3 Rowley... 6 Royalston... 3 Russell... 3 Rutland... 6 Salem Salisbury... 6 Sandisfield... 3 Sandwich... 9 Saugus Savoy... 3 Scituate... 9 Seekonk... 7 Sharon... 9 Sheffield... 4 Shelburne... 3 Sherborn... 4 Shirley... 6 Shrewsbury Shutesbury... 3 Somerset... 9 Somerville South Hadley... 9 Southampton... 6 Southborough... 6 Southbridge... 9 Southwick... 6 Spencer... 7 Springfield Sterling... 6 Stockbridge... 3 Stoneham... 9 Stoughton Stow... 6 Sturbridge... 6 Sudbury... 9 Sunderland... 4 Sutton... 6 Swampscott... 7 Swansea... 9 Taunton Templeton... 6 Tewksbury Tisbury... 4 Tolland... 3 Topsfield... 6 Townsend... 6 Truro... 4 Tyngsborough... 7 Tyringham... 3 Upton... 6 Uxbridge... 7 Wakefield Wales... 3 Walpole... 9 Waltham Ware... 6 Wareham... 9 Warren... 6 Warwick... 3 Washington... 3 Watertown Wayland... 7 Webster... 9 Wellesley Wellfleet... 4 Wendell... 3 Wenham... 4 West Boylston... 6 West Bridgewater... 6 West Brookfield... 4 West Newbury... 4 West Springfield West Stockbridge... 3 West Tisbury... 4 Westborough... 9 Westfield Westford... 9 Westhampton... 3 Westminster... 6 Weston... 7 Westport... 9 Westwood... 7 Weymouth Whately... 3 Whitman... 7 Wilbraham... 7 Williamsburg... 4 Williamstown... 6 Wilmington... 9 Winchendon... 7 Winchester... 9 Windsor... 3 Winthrop... 9 Woburn Worcester Worthington... 3 Wrentham... 7 Yarmouth... 9 December FY2013 Pie Report
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