Finance Committee — Portland, ME
Date: 2026-04-16
Time: 17:00

Remote Finance Committee MEMBERS
Meeting Agenda Councilor April Fournier, Chair
Thursday, April 16, 2026 Councilor Benjamin Grant
 Councilor Wesley Pelletier
5:00 PM
 Mayor Mark Dion (Ex-Officio)


Remote via ZOOM

 PUBLIC COMMENT INFORMATION

 To submit written public comment on an agenda item for which public comment is
 being accepted, email finance@portlandmaine.gov. Submissions must be received by
 12:00 pm the day before the Finance Committee meeting to guarantee their inclusion
 in the agenda packet. All submissions must include the commenter's name and legal
 address. To help ensure your comment is submitted for the correct item, please
 include the name of the agenda item (see below).
 ZOOM MEETING INFORMATION

 This meeting will take place remotely using Zoom. This meeting will be held
 remotely pursuant to the Remote Meeting Policy adopted by the Portland City
 Council. Allow your computer to install the free Zoom app to get the best meeting
 experience. If you are not able to attend live, a recording will be available in the
 Agenda Center following the meeting. For agenda items where public comment is
 scheduled, you will need to use the "raise your hand" feature. To raise your hand via
 the telephone, please hit *9. You will be unmuted by the host when it is time for
 public comment.
 Join from PC, Mac, iPad, or Android:
 https://portlandmaine-
 gov.zoom.us/j/83889116795?pwd=IkND7UcbN4VFtPaP68B8Cs8Quxv8OZ.1
 Passcode:291114
 Phone one-tap:
 +13052241968,,83889116795#,,,,*291114# US
 +13092053325,,83889116795#,,,,*291114# US
 Join via audio:
 +1 305 224 1968 US
 +1 312 626 6799 US (Chicago)
 +1 301 715 8592 US (Washington DC)
 Webinar ID: 838 8911 6795
 International numbers available: https://portlandmaine-gov.zoom.us/u/kcQbJGhfqc
 1. Introductions

 2. Review of the FY27 City Manager’s Recommended Budget

 On Monday, April 13th the City Council referred the City Manager’s Recommended Budget to
 the Finance Committee. At tonight’s meeting the Finance Committee will begin their review of
 the FY27 budget. Finance Director Brendan T. O’Connell will provide a budget overview and
 1
 several Department Heads will be in attendance to present their budgets in detail. Department
 budgets expected to be presented include: Finance, Assessors, Human Resources, Fire, and
 Public Works (subject to change). This is a discussion item only – no action will be taken at the
 current meeting.
3. Review of Future Meeting Dates


 a. Tuesday, April 28 - 5:00PM (City Manager’s Recommended Budget Review -
 Departments TBD, and Public Hearing and Vote on Portland Public Schools Board
 Recommended Budget)
 b. Thursday, April 30 - 5:00PM (City Manager’s Recommended Budget Review
 continues) - Departments TBD)
 c. Thursday, May 7 - 5:00PM (City Manager’s Recommended Budget Review continues
 and scheduled Public Hearing and Vote on FY27 City Manager’s Recommended
 Budget - Departments TBD)
 d. Additional meetings may be scheduled as needed.


 See https://www.portlandmaine.gov/668/Finance-Committee for updates on which
 Departments will be presenting on each night, as they are confirmed.
4. Adjournment




 2

Remote Finance Committee MEMBERS
Meeting Agenda Councilor April Fournier, Chair
Thursday, April 16, 2026 Councilor Benjamin Grant
 Councilor Wesley Pelletier
5:00 PM
 Mayor Mark Dion (Ex-Officio)


Remote via ZOOM

 PUBLIC COMMENT INFORMATION

 To submit written public comment on an agenda item for which public comment is
 being accepted, email finance@portlandmaine.gov. Submissions must be received by
 12:00 pm the day before the Finance Committee meeting to guarantee their inclusion
 in the agenda packet. All submissions must include the commenter's name and legal
 address. To help ensure your comment is submitted for the correct item, please
 include the name of the agenda item (see below).
 ZOOM MEETING INFORMATION

 This meeting will take place remotely using Zoom. This meeting will be held
 remotely pursuant to the Remote Meeting Policy adopted by the Portland City
 Council. Allow your computer to install the free Zoom app to get the best meeting
 experience. If you are not able to attend live, a recording will be available in the
 Agenda Center following the meeting. For agenda items where public comment is
 scheduled, you will need to use the "raise your hand" feature. To raise your hand via
 the telephone, please hit *9. You will be unmuted by the host when it is time for
 public comment.
 Join from PC, Mac, iPad, or Android:
 https://portlandmaine-
 gov.zoom.us/j/83889116795?pwd=IkND7UcbN4VFtPaP68B8Cs8Quxv8OZ.1
 Passcode:291114
 Phone one-tap:
 +13052241968,,83889116795#,,,,*291114# US
 +13092053325,,83889116795#,,,,*291114# US
 Join via audio:
 +1 305 224 1968 US
 +1 312 626 6799 US (Chicago)
 +1 301 715 8592 US (Washington DC)
 Webinar ID: 838 8911 6795
 International numbers available: https://portlandmaine-gov.zoom.us/u/kcQbJGhfqc
 1. Introductions

 2. Review of the FY27 City Manager’s Recommended Budget

 On Monday, April 13th the City Council referred the City Manager’s Recommended Budget to
 the Finance Committee. At tonight’s meeting the Finance Committee will begin their review of
 the FY27 budget. Finance Director Brendan T. O’Connell will provide a budget overview and
 1

 Page 1
 several Department Heads will be in attendance to present their budgets in detail. Department
 budgets expected to be presented include: Finance, Assessors, Human Resources, Fire, and
 Public Works (subject to change). This is a discussion item only – no action will be taken at the
 current meeting.
3. Review of Future Meeting Dates


 a. Tuesday, April 28 - 5:00PM (City Manager’s Recommended Budget Review -
 Departments TBD, and Public Hearing and Vote on Portland Public Schools Board
 Recommended Budget)
 b. Thursday, April 30 - 5:00PM (City Manager’s Recommended Budget Review
 continues) - Departments TBD)
 c. Thursday, May 7 - 5:00PM (City Manager’s Recommended Budget Review continues
 and scheduled Public Hearing and Vote on FY27 City Manager’s Recommended
 Budget - Departments TBD)
 d. Additional meetings may be scheduled as needed.


 See https://www.portlandmaine.gov/668/Finance-Committee for updates on which
 Departments will be presenting on each night, as they are confirmed.
4. Adjournment




 2

 Page 2
 FY27 City Manager’s
Recommended Budget


 Presentation to Finance Committee - April 16, 2026




 Page 3
Budgeting 101 - Deﬁnitions
The City of Portland Budget is a fiscal plan setting out
anticipated revenues and expenditures for accomplishing City
services over the course of our fiscal year (which runs each
July 1st through June 30th). Setting an annual operating
budget is required by the City Charter.

The City budget includes both the general fund and several
enterprise funds.




 Page 4
Budgeting 101 - Deﬁnitions
The general fund is the largest of the City's funds and includes
funding for basic municipal services such as public safety,
health and human services, and public works. The general
fund is supported by property taxes and a variety of other
sources including excise taxes, licenses and permits, State of
Maine revenue sharing and general assistance reimbursement,
charges for services from City Departments and more.

The FY27 City Manager’s Recommended general fund
operating budget is $278.5M. This is a $6.6M reduction from
FY26, approximately a 2.3% decrease.


 Page 5
Budgeting 101 - Deﬁnitions
The enterprise funds are self supporting funds that rely on
their own revenues to support their expenditures. They do not
utilize any property tax revenue to support their operations.
The City currently has four enterprise funds totaling $85.4M:

 ● Jetport Enterprise Fund ($39.6M)
 ● Sewer Enterprise Fund ($35.2M)
 ● Stormwater Enterprise Fund ($8.8M)
 ● Fish Pier Enterprise Fund ($1.8M)




 Page 6
Tax Levy vs Tax Rate
TAX LEVY: The City Council sets the tax levy during budget
approval, not the tax rate. The City tax levy is the amount of
property taxes required to be collected from Portland property
taxpayers to fund municipal operations.


TAX RATE (aka MILL RATE): The City Assessor uses the
property tax levy approved by the City Council and divides it
by the total taxable valuation of the City to come up with the
final tax rate (also known as the mill rate or the millage rate)
per $1000 of assessed value. The tax commitment and rate
setting process usually does not occur until midsummer.
Tax rates shown during the budget process are ESTIMATES.
 Page 7
Tax Rates: Difﬁcult to Predict
The tax levy increase (5% for FY27) is typically HIGHER than the
tax rate increase (currently ESTIMATED at 4.2%). As new
property is built in the City, the total property tax levy is spread
across a larger base of property taxpayers.
Tax rates shown in the budget process are ESTIMATES due to a
number of factors:

● Assessed values are as of April 1 of each year.
● Property owners may appeal their valuations and appeals may
 stretch until much later in the calendar year.
● Final City mill rate is not set until the tax committment is
 completed and filed with State in late summer of each year.
 Page 8
Revaluation: Does not raise tax levy
One important thing to note - although the revaluation is expected to
result in a City-wide increase in home values, IT DOES NOT RAISE
ADDITIONAL PROPERTY TAX REVENUE. It simply distributes the
existing approved tax levy more equitably across all property
taxpayers. Although assessed valuations will rise, there will be a
corresponding reduction the tax rate, resulting in the same amount of
overall tax levy to be collected.

Although FY27 is not a revaluation year, the City does plan to update
values again in FY28 to ensure equity across all property taxpayers.




 Page 9
Tax Rate: What is City/School Breakdown?
The City of Portland committed tax rate for FY26 is $11.98 and the
breakdown is not split evenly between the City / Schools.




 Page 10
Budgeting 101 - Median Assessed Home Value
We typically present the impact of each budget proposal on the
median homeowner in Portland. What does this mean?

The median is the value separating the higher half of a data sample,
a population, or a probability distribution, from the lower half. In
simple terms, it may be thought of as the "middle" value of a data
set. For example, in the data set {1, 3, 3, 6, 7, 8, 9}, the median is 6,
the fourth number in the sample. The median is a commonly used
measure of the properties of a data set in statistics and probability
theory.

The median home value is the median assessed value of single
family homes in Portland is estimated to be $540,000 for FY27.

 Page 11
City of Portland Budgeting 101 - Revenues
The City of Portland budget is funded by a variety of revenue
sources. Portland’s budget is one of the most diverse budgets
in New England and is 56.3% funded by non-property tax
revenue sources.

The FY27 budget includes total revenues of $278.5M, total
estimated non-property tax revenues of $156.8M, and a
required municipal property tax levy of $121.7M.




 Page 12
 ● Transmittal Letter from City Manager

 ● FY27 Comparative Budget Plan

 ● FY27 Non-Tax Revenue by Department

 ● FY27 Tax Levy by Budget Category
City Manager’s ● FY27 Staﬀing FTE Change
Recommended Budget
“Blue Book” Summary:
What is included for FY27?

 Page 13
City of Portland Budgeting 101 - Revenues




 Page 14
City of Portland Budgeting 101 - Revenues

 31 - Property Taxes - This is the total amount of property taxes
 required to be collected to support municipal operations

 31 - Other Local Taxes - This category includes Excise Tax revenue
 and a revenue offset due to required Tax Increment Financing
 (TIF) payments and districts.

 32 - Licenses and Permits - Business license revenue, permitting
 & inspections revenue, limited other Department permits etc.

 33 - Intergovernmental Revenue - State & Federal revenue
 including State of Maine revenue sharing, general assistance
 reimbursement, grant revenues and more.
 Page 15
City of Portland Budgeting 101 - Revenues
 34 - Charges for Services - Where you will find majority of
 Department revenues via charge for services they provide
 (examples include Parks & Rec program fees, berthing fees, and
 HHS clinic fees etc).

 35 - Fines Forfeit Penalties - This category includes parking tickets
 and boots, code violation fees including restaurant inspection
 violations and more.

 36 - Use of Money and Property - Parking meter income, parking
 garages income, rental income, interest income.

 39 - Other Sources - Debt service reimbursement and other
 reimbursements from enterprise funds, employee contributions for
 benefits and various otherPage 16
 misc.
City of Portland Budgeting 101 - Fund Balance
 Fund Balance Use / Restoration - Although we typically reserve fund
 balance use for one time expenditures (such as those included
 within the Capital Improvement Plan budget), we have in recent
 years begun using fund balance to close budget gaps.

 Fund balance is only recommended for use when we have a surplus
 fund balance (i.e. a balance above our stated fund balance policy
 thresholds) and typically in situations where the use of fund
 balance is not expected to continue for multiple fiscal years.

 The amount of fund balance being currently recommended for use
 within the FY27 City Manager’s Recommended Budget is $4M. This
 is part of a multi-year plan to return to only nominal fund balance
 use within the operating budget.
 Page 17
City of Portland Budgeting 101 - Fund Balance
 Fund Balance Use / Restoration - Although we typically reserve fund
 balance use for one time expenditures (such as those included
 within the Capital Improvement Plan budget), we have in recent
 years begun using fund balance to close budget gaps.

 Fund balance is only recommended for use when we have a surplus
 fund balance (i.e. a balance above our stated fund balance policy
 thresholds) and typically in situations where the use of fund
 balance is not expected to continue for multiple fiscal years.

 The amount of fund balance being currently recommended for use
 within the FY27 City Manager’s Recommended Budget is $4M. This
 is part of a multi-year plan to return to only nominal fund balance
 use within the operating budget.
 Page 18
Page 19
Page 20
Page 21
FY27 City Manager’s Recommended Budget -
Department Review Schedule *tentative*


 Thursday, April 16th
 ● Budget Overview from Finance Director
 ● Assessing
 ● Finance
 ● Human Resources
 ● Fire Department
 ● Public Works




 Page 22
FY27 City Manager’s Recommended Budget -
Department Review Schedule *tentative*


 Tuesday, April 28th
 ● Portland Public Schools (Public Hearing and Vote on
 FY27 PPS Board Recommended Budget)
 ● Planning & Urban Development
 ● Permitting & Inspections
 ● Information Technology
 ● Jetport
 ● Parks & Recreation
 ● Public Buildings & Waterfront

 Page 23
FY27 City Manager’s Recommended Budget -
Department Review Schedule *tentative*


 Thursday, April 30th
 ● City Clerk
 ● Employee Benefits
 ● Health & Human Services
 ○ HHS Admin
 ○ Public Health
 ○ Social Services
 ○ Barron Center
 ● Police
 ● Dispatch
 Page 24
FY27 City Manager’s Recommended Budget -
Department Review Schedule *tentative*


 Thursday, May 7th
 ● Parking
 ● Executive
 ● Housing and Economic Development
 ● Legal
 ● Answers to Questions from Previous Meetings
 ● Public Hearing and Vote on FY27 City Manager’s
 Recommended Budget


 Page 25
Page 26
Page 27
Page 28
Page 29
Page 30
Page 31
Page 32
Page 33
Page 34
Page 35
Questions & Answers


 Page 36
City of Portland, Maine
 City Manager's
 Recommended Budget




 FY27 Budget
 July 1, 2026 - June 30, 2027




 Page 37
City of Portland | Executive Department
Danielle P. West, City Manager

To: Mayor Dion and Members of the Portland City Council
CC: City of Portland Leadership Team and City Staff
From: Danielle P. West, City Manager
Date: April 13, 2026
Re: City Manager’s FY27 Recommended Budget




Pursuant to Article VI, Section 5(e) and Article VII, Sections 5 and 6 of the City of Portland Charter, I am
hereby submitting the City Manager’s Recommended $363.9M Fiscal Year 2027 (FY27) Municipal
Operating Budget. This was an extremely difficult budget to formulate within City Council guidance
given the increasing costs of goods, services, and labor, heightened funding uncertainty at the state
and federal levels, and rapidly rising health insurance costs.

In January, we began the budget process with discussions with the Council and Finance Committee to
set shared expectations for the upcoming fiscal year. The Council was briefed on the many challenges
facing the City in FY27, most notably a significant increase in the cost of employee health insurance, a
large increase in the tax levied by Cumberland County, a reduction in projected State revenue sharing,
and a continued rise in the cost of employee salaries and wages. Councilors indicated that in spite of
these challenges, they hoped to limit the impact to property taxpayers and not trigger cuts to longtime
core City services. Six of the nine Council members weighed in with specific budget guidance seeking
to limit the tax rate increase to between 5-7%.

When Department leaders submitted their budget requests this year, however, their initial requests
resulted in a proposed tax levy increase of approximately $22.5M (or 19% tax rate increase). When
combined with the non-department expense items mentioned above, that increase grew to over $24M
(or 21%). In order to achieve the Council’s recommended tax rate increase, we had to work with
Departments to reduce FY27 their budget requests by approximately $18M in total.

I truly appreciate the work Department leaders did to reduce their requests despite the need and
importance of the services they provide. They presented me with many options including, but not
limited to, position cuts and not filling vacancies, delaying expenses to future fiscal years, and raising
and expanding various fees. After much thought and discussion, and with an eye toward maintaining
City core services, we selected several proposed options in order to reduce the proposed tax levy
increase. The most notable of these being the reduction of 74.3 FTE’s from the general fund budget.
Although many of these positions are vacant, others were layoffs resulting from the wind down of
shelter operations at 166 Riverside Industrial Parkway. We also added or increased fees in a number of
Departments including Fire, Health & Human Services, Parking, Parks, Recreation & Facilities,
Planning & Urban Development, Permitting & Inspections, and more.

We additionally had to make several changes to our health insurance plan in order to help control the
rising costs. As mentioned above, at the beginning of this process we were faced with an over 30%
estimated increase in health insurance costs, which the City pays on behalf of its employees. We have
set to work at that time to reduce the City’s health insurance expenses. We were able to accomplish that
goal by eliminating coverage for GLP1s for weight loss and increasing premiums. We also plan to
protect the City moving forward by purchasing stop-loss insurance, which will limit our liability for
very large high-cost health insurance claims within our plan that we struggled to address this past
fiscal year.




 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov

 Page 38
We have been continuing to work with our lobbyists, the State Delegation, and the City’s Legislative
Committee to address the City’s costs related to General Assistance (GA) reimbursement funding.
While Portland takes its state mandated GA obligation very seriously, data shows that we continue to
serve more people from across the State, and out of the State, than people who are from Portland. Due
to this, we continue to advocate for increases in reimbursement and the cost-sharing model between
the state and municipalities.

We also continue to work with the Council regarding how we operate and fund our emergency shelter
services. This year’s budget includes the elimination of the emergency shelter we operated at 166
Riverside Industrial Parkway (based on Council guidance this service ended effective early April 2026)
for single asylum seekers, as well as a reduction in costs related to our Family Shelter operation. Both
of these items are related to the decrease in the need for such services due to the pace of asylum seeker
arrivals slowing significantly.

Thanks to the Council including funds in the FY26 budget, we conducted a community survey in late
2025 that provided an opportunity for Portland residents to share their feedback and insights
regarding the programs and services provided by the City. The purpose of this survey was to
objectively assess and collect opinions and feedback on City programs, services, and long-term
investments; to support decision making that reflects community priorities; and to establish a
benchmark to measure ongoing progress.

High levels of satisfaction were reported by residents regarding core operational services, such as
public safety, solid waste services, and customer service from City employees. These results directly
underscore the importance and effective allocation of current budget funds supporting these
functions. The survey results confirmed that the community perceives these essential services as clear
strengths of City operations. This positive feedback validates the continued budgetary commitment to
maintaining and enhancing the quality of these foundational operations, ensuring resources are
directed toward services that consistently meet resident expectations and contribute to a high quality
of life within Portland. Because of this, you will see maintenance of core services and many of the
Council’s goals reflected and addressed in the FY27 recommended budget.

While I was pleased to see the high levels of satisfaction with City services, 75% of respondents did
express dissatisfaction with the affordability of living in Portland, and so it was very important for me
to bring forward a fiscally responsible budget recommendation within the Council’s guidance.

Overall, it was incredibly difficult to close the budget gap described above. This is despite our best
efforts to make revisions to Department requested budget proposals, set aside new requests, account
for savings from staff vacancies, increase revenue projections, and recommend fee increases. In fact, in
order to meet all of the components of the Council guidance, the budget I’m bringing forward
recommends the use of $4M in unassigned fund balance to bring the FY27 tax levy to $121,722,845 or
an approximately 5% tax levy increase.

When factoring in an estimated increase in the local assessed valuation of $150,000,000 in growth, the
impact to the City portion of the projected FY27 tax rate is 24 cents or an approximately 4.2% tax rate
increase. At this time, the estimated impact of this increase on an average homeowner with a median
property valued at $540,000 would result in an additional $130 in annual property taxes.1




1
 It is important to note that the final tax rate increase will not be known until the Assessor’s Office
completes its assessment work and finalizes the tax commitment in late summer 2026.


 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov
 2

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FY27 DEPARTMENTS AND BUDGET HIGHLIGHTS OF NOTE

Total general fund spending for FY27 is budgeted to decrease by $8.5M or approximately 3.1% (before
consideration of County Tax and METRO Assessment). Inclusive of increases in County Tax and
METRO, total general fund and assessment spending is budgeted to decrease by $6.5M or 2.3%.

The following are some Departmental budget highlights of note:

Employee Benefits: The single biggest budget challenge of FY27 was the significant increase in the
cost of our employer funded health insurance. The core cost of the services has risen significantly. The
City has also been successful in filling vacant positions, increasing the number of employees and
family members on the plan. Although we are limited in the ways we can influence health plan costs,
we have made a number of changes which have reduced the total increase in this budget. In total, costs
of employee benefits (including retirement contributions) is projected to rise by $6.6M in FY27. ​
​
County Tax: For FY27, Cumberland County has informed the City that taxes will be rising by over
$1.3M (14.5%) and will be nearly $10.4M for FY27. This represents approximately 25% of the total
municipal tax levy increase in the current fiscal year. ​
​
City Clerk: The City Clerk budget for FY27 includes the anticipated minimum wage increases from the
citizen initiated minimum wage referendum. It also includes new software for clean elections funds
tracking, as required by voter approved changes to the City’s Charter. Overall, the budget is increasing
by $144k (16.7%) for FY27.

City Council: The City Council’s budget for FY26 included several one time expenditures that are not
being carried forward into FY27. As a result, the budget is decreasing by approximately $158k.​
​
Parking: The Parking Division budget includes increases in fees and expanded hours of operation for
FY27. Most notably, the parking meters will be enforced for an additional hour Monday through
Saturday from 6PM to 7PM.2 Additionally, the City will begin limited hours of enforcement on Sundays
from 10AM to 4PM. One additional staff member will be needed for this effort.

Police: The Police Department budget for FY27 reflects the elimination of a number of vacant officer
positions. This elimination includes assumptions about how many officers we will realistically be able
to hire in the upcoming year. The budget includes a $3.7M increase in funding overall (18.4%) resulting
from the last City Council approved collective bargaining agreement.

Dispatch: The dispatch budget for FY27 reflects a $313k increase (approximately 6.8%). For many
years, dispatch employees were employed by both Portland and South Portland. The +1FTE reflected in
FY27’s budget reflects finalization of the plan to have all Dispatch employees within Portland’s budget.
Costs are split between the two communities based on census so there is no significant new cost as a
result of this shift.

Health & Human Services (HHS): As determined by the Council in early 2026, we have wound down
shelter operations at 166 Riverside Industrial Parkway effective in early April 2026 as asylum seeker
arrivals have significantly slowed. As a result, this budget reflects significant reductions in staffing
levels and expenses within HHS. The HHS budget also includes minor eliminations of vacant positions
at the Barron Center due to lower than anticipated patient census, and changes in staffing within
Public Health related to expiration of grants. Overall, HHS’s budgeted spending is decreasing by 8.6%
or $4.4M for FY27

Portland Public Library: The Portland Public Library budget is rising to approximately $5.4M for FY27.
In line with City Council guidance, their increase has been limited to 5%.

2
 Downtown Portland workers are encouraged to take advantage of the Portland Downtown District’s Park
and Work Program and/or use public transportation whenever possible.

 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov
 3

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Debt Service: The Debt Service budget is decreasing by $20.9M due to pending expiration of the
pension obligation bonds on June 1, 2026. However, the majority of this decrease is not having an
impact on the tax rate, as there is also a year over year reduction in the use of debt service reserve and
fund balance of approximately $11M, and a loss in debt service reimbursement from the School
Department and the Enterprise Funds related to their portion of pension obligation bond debt service.

METRO: As described to the Council in the late fall and mentioned above, the METRO budget included
a nearly $600k increase in assessment to Portland (20%) due to their expansion of service levels with
Federal funds which are set to expire over the next 18 months. Council was supportive of continuing to
fund these service levels with taxpayer dollars in FY27.

FY26 RECAP

Despite continued staff vacancies across City departments, City staff did amazing things in FY26 with
the resources they had available. I am continually amazed and proud of all the work they do on a daily
basis. Since a municipality’s budget is the primary policy document reflecting the Council’s and our
community’s priorities for the year, I feel it’s important for my budget letter to include key highlights
(as outlined below) from several of our departments for FY26. This is one communication tool that we
use to inform our residents and taxpayers about the services the City provides.

During the calendar year 2025, the City’s Social Services Division successfully transitioned 682
individuals from homelessness into permanent housing. Our Project HOPE (Housing Opportunities for
People in Encampments) and Resettlement program housed 160 individuals directly without ever
needing to enter the shelter system. For those requiring immediate stabilization, the City maintained
583 year-round beds across three facilities: the Homeless Services Center (HSC), the Family Shelter, and
166 Riverside. Together, these sites served 1,641 individuals, providing 164,883 bed nights (representing
over 451 years of homelessness). These shelters focused on comprehensive wrap-around services to
connect guests with healthcare and long-term supportive housing. Social Services also assumed direct
operation of the 2025-2026 emergency warming shelter. This move increased capacity by 60 guests
during extreme weather events, ultimately serving an additional 382 individuals.

Over the past year, the Public Health Division continued its efforts to provide essential services,
strengthen community health and safety, and respond to the evolving public health needs of the
community. Staff distributed 31,916 Naloxone doses and other harm reduction supplies directly to
clients and through organizational partners across Cumberland and York counties. The availability of
naloxone has been a driving factor in Maine's declining overdose fatalities. Clients reported 857
community overdose reversals (Naloxone was administered by someone other than a first responder,
resulting in a non-fatality) and a 31% decrease in non-fatal overdoses was tracked across Cumberland
County. With Opioid Settlement Funding, a Syringe Redemption Project increased the return rate of
syringe waste to the city-run Syringe Services Program by 22%, bringing the total return rate to 86%.
Staff are proud of the work to reduce overdose deaths and the risks of drug use. Additionally, patient
navigators made 4,516 referrals to connect clients with medical care, case management, substance use
treatment, and recovery services. Through the clinical programs, staff delivered free and low-cost
services to connect patients with essential services. Most common program engagement by patients
included: Immunization (2,866), Portland Community Free Clinic (215), Maternal & Child Health (97),
and STD Clinic (860). Patients are not necessarily unique as some see multiple services. Additional
highlights include: 101 patients receiving free optometry consults and eyewear through a short-term
grant; 110 patients utilizing DoxyPEP upon its introduction to the STD Clinic; and expanding
vaccination availability and reducing barriers to access by offering a walk-in vaccination clinic twice
every week.

The Barron Center, committed to being the preferred nursing provider for long-term and/or
rehabilitative care, received a 4-star rating from the Centers for Medicare & Medicaid Services. In the
2025 calendar year, they served 193 unique residents with a combined 40,246 bed nights (~equivalent
to over 110 years). A major highlight this year was the introduction of the Lucynt Machine, an
innovative tool that uses light and motion to physically and cognitively engage residents in a way that

 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov
 4

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feels like play. Additionally, while still recovering from staffing declines that occurred during the Covid
pandemic, the Barron Center achieved a lower nursing turnover rate, outperforming 77% of skilled
nursing facilities nationwide.

The Office of Elder Affairs achieved significant success in 2025 by hosting its Age-Friendly Portland
summit for Portland's older residents. Other service accomplishments included: 455 patients receiving
care through their senior outreach nursing program, specifically designed for low-income seniors who
don't qualify for other in-home care; connecting 132 volunteers and 121 households participating in the
volunteer snow shoveling program to ensure safe, accessible paths and driveways, thereby supporting
continued independence at home; and 69 adult day program clients, many with cognitive and physical
health conditions, receiving 16,222 service hours of programming, offering essential respite for their
caregivers.

Our Parks, Recreation and Facilities Department is the proud steward of our parks, open spaces, and
public facilities. The budget supports the beautification and enjoyment of the city through the Parks
Division, which oversees planting of 200 trees annually, perennial plants, tulip beds, urban meadows
and orchards, oversight of eight miles of multi-use bike paths, and basic maintenance of our 67 parks
and open spaces spread over 1,400 acres. We added an additional Park Project Manager position to help
us better plan and execute capital improvements to our park system, ranging from court lighting
projects and ADA accessibility projects to new courts, athletic fields, tree planting projects, and 30 city
and school playgrounds. The project managers apply for grants and alternative funding sources, and
work to quickly complete approved CIP and CDBG projects throughout the city. We also funded a third
full time Park Ranger position to focus on park safety and cleanliness, as well as leading nature and
history-based programming for all age groups in our park system.

The Recreation division supports recreational activities for the community such as the Before and
After School Program with more than 1,000 participants, a youth basketball league with 500
participants, a Senior Adult program with over 500 participants, three city pools, and the Riverside
Golf Course. Over the last year we added four recreation program staff to allow us to offer 50 additional
before and after care slots for children.

The Public Assembly Division runs our city venues and cultural institutions such as Merrill
Auditorium, The James A. Banks, Sr. Portland Expo, Troubh Ice Arena, and Ocean Gateway. We hired a
Venue Manager for the Expo to oversee the entire facility, from event services to custodial, marketing,
and promotion, and will serve to activate and enhance the nation's oldest municipal arena.

We also continued to invest in maintenance and upkeep of our treasured public buildings, from City
Hall ventilation and efficiency projects, to access improvements at the Police Station and improved
living quarters at Fire Stations, to resilience work along our waterfront and piers.

For the Planning & Urban Development Department, 2025 included a significant level of both
development review and long-range planning activity. With respect to new housing, 1,440 units were
approved citywide, including 380 (27%) deed-restricted affordable units—the highest number of
approved housing units in the City’s recent history. Significant projects shepherded through the
planning review process included 125 Thompsons Point (255 units), 165 Washington Avenue (325
units), 61 Preble / 60 Elm Street (217 units), 9 Boyd Street (82 affordable units), and 1877 Congress Street
(78 affordable units). The City also saw 187 units from prior-year approvals completed and occupied.
Additionally, the City established a new institutional overlay zone for the University of New England’s
Portland Campus.

Long-range planning, transportation, and policy initiatives included leading and completing an update
to the City’s Complete Streets Policy, along with advancing several major efforts such as the
Reimagining Franklin Street initiative; completing the Forest Avenue redesign study to improve safety
and multimodal accessibility; commencing construction of the Union Branch pathway project;
securing a $2,120,000 Safe Streets for All grant for Brighton Avenue to support the City Council’s


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Vision Zero initiative; advancing and completing updates to the City’s Hotel Inclusionary Zoning
ordinance; and initiating the City’s Inclusionary Zoning study.

The Department also launched several digital tools to enhance data capabilities, transparency, and data
quality, including the official digital zoning map; continued maintenance and enhancements to the
Housing Data Dashboard; the release of the Historic Preservation Mapper; and the recent launch of the
City’s Site Plan Application Mapper. The tools make thousands of pages of historic survey records and
photographs readily accessible to the public, allow users to easily determine whether a property is
historically designated, track data related to housing, easily understand a parcels zoning, and make
information related to site plan approvals readily accessible to the public.

Historic Preservation had another record-setting year, reviewing 600 applications. The program also
completed an update to the Historic Resource Design Manual, the first comprehensive overhaul of the
document since the early 1990s. Additional achievements included the addition of Western Cemetery
to the National Register of Historic Places and the award of three CLG grants: $3,783 to support staff
attendance at a conference, $14,332 as a pass-through to the Fifth Maine Museum, and $13,257 as a
pass-through to Mechanics’ Hall.

Our Permitting and Inspections Department continues to see its workload increase. In FY25, we saw
averages of more than 100 permits applied for each week, more than 270 inspections performed each
week, more rental units added to the City, and business licenses continuing to be applied for in vacant
storefronts. Those averages have continued through the first half of FY26.

In FY25, permitting staff processed 5,603 building permits applications, and the City’s five Building
Inspectors performed 7,316 inspections. The Business Licensing office is also consistently busy with
new businesses and renewal business license applications. In FY25, staff issued 1,525 business licenses
and performed 1,384Health Inspections. That office also issued 82 Marijuana Licenses and performed
323 Marijuana Inspections.

The Housing Safety Office is required to collect data on more than 20,000 units, staff the Rent Board,
perform housing inspections and investigate rental violations. This Office’s Housing Safety Inspectors
performed 3,531 inspections in FY25. The Rental Registration Inspectors conducted inspections on
7,657 during the 2025 Calendar Year. These account for 654 complaints and 7,003 proactive inspections.
Staff issued Long Term licenses for 19,673 units. They also issued 917 Short-Term Rental unit licenses.

Our Public Works Department continues to keep our city clean and moving. The Water Resources
division maintains 200 miles of sewer lines and 100 miles of storm water lines; 4,400 catch basins;
several thousand sewer and storm water manholes, and 500 lane miles of street sweeping. This
division also completed the construction of the Back Cove South Storage Conduit in 2025; the sewer
separation project on Hersey Street began, and when completed it will include pedestrian safety
elements. Water Resources also continues to line aging sewer infrastructure to extend the life of aging
sewer lines around the city. The Streets & Sidewalks team provides maintenance and repair of 500 lane
miles of streets and 200 miles of sidewalks including patching, rebuilding and roadside maintenance.
The Winter Operations team provides all plowing, snow removal and winter road maintenance to 500
lane miles of Portland streets. The Traffic team provides maintenance and repair of 130 signalized
intersections, 6,400 street lights, citywide lane striping, crosswalk painting, and in-house street sign
production and installation. The Solid Waste crew provides weekly trash and recycling service to
21,000 customers located on the mainland and all of Portland’s island communities, services for 250
public property barrels daily, dumpster trash removal services for city buildings, as well as yearly yard
waste, leaf, and tree collections. The Engineering team has 25 projects with MaineDOT in various
stages of development, seven FEMA-funded projects either under construction or in design, as well as
the annual local street and sidewalk paving projects.

Our Transportation Engineering team continues to work on a number of transportation safety and
calming projects, in addition to many of the components outlined in our Vision Zero Action Plan,
which the Council adopted in August of 2025 to improve pedestrian safety and reduce fatalities. In
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2025, the City modernized its complete streets policy, transforming a long-standing vision into a data
driven accountability framework. The policy mandates regular reporting on key performance
indicators, ensuring that our commitment to safety, equity, and accessibility is backed by measurable
action. Significant complete streets construction also occurred in 2025 with the addition of 1.3 miles of
new bike lanes, 1.5 miles of new and improved sidewalks, seven new crosswalks, five new pairs of
rectangular rapid flashing beacon signals to improve pedestrian access, and one new transit shelter.

Portland’s local small businesses are the backbone of our economy, contributing to the City’s
authenticity and character. More than 90% of the businesses in Portland have less than 20 employees.
Portland’s local businesses have faced challenges in recent years stemming from systemic impacts
from the pandemic, as well as broader macroeconomic factors such as inflation, tariffs, and a tight
labor market. The Portland Development Corporation (PDC), staffed by the Housing and Economic
Development Department (HEDD), supports Portland’s businesses with a variety of grant and loan
programs that encourage job creation, business retention and expansion, and sustained economic
development. The past six months have seen a focused effort to support economic vitality in the
downtown district to encourage storefront activations, including the creation of a new interest-free
loan product for storefront improvements. So far in FY 2026, the PDC provided two such loans for a
combined $28,000 to two businesses on Congress Street, and expects to see continued demand
through the rest of the fiscal year for this product. The PDC also provided nine commercial loans to
date in FY2026 totaling $705,000. Of these, seven loans were to startup businesses, and two enabled
long time employees to purchase and expand existing businesses (Tony’s Donuts and Health
Resonates). The PDC’s financing programs are critical to supporting local businesses and creating
economic vitality.

American Rescue Plan Act (ARPA) funds allocated by the City Council to the child care approved use
category were utilized to offer grants to aspiring daycare providers and existing centers to open or
expand, adding much-needed daycare slot openings to Portland. More than 100 new slots for care have
been documented. ARPA funding is also supporting the Childcare Voucher Collaborative, a program
that provides scholarships to low-income families to help with the costs of childcare while they are
temporarily ineligible for the State of Maine’s Child Care Affordability Program (CCAP).

HEDD also administers the Brownfields Program, which provides funding for assessment and cleanup
of environmentally contaminated properties to facilitate redevelopment. The City's Brownfields
Assessment Fund and Revolving Loan Fund are important tools available to support land revitalization
in Portland. In FY26, the City received additional Brownfields Grant Funding from the United States
Environmental Protection Agency (EPA) for assessment work in the amount of $500,000, and $800,00
in grant funds to recapitalize the City Brownfields Revolving Loan/Grant Fund for clean-up work.
These funds have been, and will continue to be, used to assess and remediate contamination at several
sites in the city, catalyzing projects that benefit Portland’s residents and businesses. Since the start of
FY26, the City provided $1.35 million in grants to non-profit developers, including the Portland
Housing Authority, Youth and Family Outreach, and Community Housing of Maine. The City also
provided a $750,000 Brownfields loan to support cleanup at the redevelopment project at 465 Congress
Street.

Housing availability and affordability continue to be a focus of the Council’s Housing and Economic
Development Committee (HEDC) and City officials. The HEDC recently approved the release of the
2026 Affordable Housing Development and Tax Increment Financing (TIF) Application, drafted by
HEDD staff. The application will make available an estimated $270,198 in HOME funding and $1,989,361
in Jill C. Duson Housing Trust funds for investment in affordable housing, together with access to the
City’s Affordable Housing TIF Program. In 2025, the City Council approved the use of development
financing and tax increment financing for five projects that, when completed, will create 230 new
units of affordable rental housing, 10 new market rate rental units and eight new homeownership units
affordable at 120% AMI. Several projects financed by the City in previous years have recently been
completed and are now occupied by tenants or new homeowners, including condominium units and
rental units on two phases of the Dougherty Commons development.


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The HEDD also is a steward of the waterfront as the City is a major contributor to its economic vitality
with ownership of the Portland Fish Pier, Portland Ocean Terminal/Maine State Pier, and Ocean
Gateway. Construction of the Confined Aquatic Disposal (CAD) Cell was completed in March 2025,
followed by dredging from December 2025 to April 2026 that removed over 45,000 cubic yards of
sediment from the Portland Harbor. Over 10,000 linear feet of berthing has now been deepened and
restored. Dredging efforts will resume in November 2026 for a final season.

The Portland Police Department answered a total of 72,926 calls for service in 2025, despite being
down more than 20 officers. Over the last several months, the Department worked to hire a team of
Urban Rangers to work collaboratively with police officers, park rangers, and city businesses to ensure
that downtown public areas remain accessible, welcoming, and well-maintained for all residents and
visitors. This group will serve as a uniformed, non-law-enforcement presence with a focus on building
positive relationships, supporting safe public spaces, and protecting community resources. The
Department also received an overall satisfaction rating of 72% in the 2025 community survey, notably
higher than the national average of 58.8%. Additionally, 71% of respondents indicated their level of
trust in the department was either high or somewhat high. The Department outperformed national
benchmarks in several key areas, including the quality of local police services (60.6% compared to 49%
nationally), response times (61.7% compared to 51.7%), and community programs and outreach (45.9%
compared to 42.1%). The Police Department’s Traffic team also plays a key role in our Vision Zero
efforts.

The Fire Department continued to be productive and busy in 2025. The Department has been
fortunate to stay fully staffed with 15 new employees entering the department over the last year. The
Department’s workload continues to increase with calls for service rising 2-3% a year, and the
handling of roughly 50-60 emergency calls each day. The Department has seen several cardiac arrest
saves with our recent rate of patients walking out of the hospital without deficits nearly 20%, while the
national average is below 10%. The Mobile Medical Outreach program, a community based medical
and social service effort for unsheltered residents, continues to expand and with assistance to our most
vulnerable citizens. MMO is managed collectively by the Fire Department and the City’s Public Health
division.

The Portland International Jetport continued its strong passenger growth in 2025 serving an all-time
record 2.59 million total passengers, which was up 6.3% over the prior year. This was driven by seven
consecutive all-time record months for passenger volumes, from April through October 2025. Seven
airlines currently serve the Jetport. Year-round service is provided by American, Breeze, Delta, JetBlue,
Southwest, and United; and seasonal service is provided by Sun Country. The Jetport remains a
substantial economic driver for the region. The Maine State Aviation System Plan noted that the
Jetport provides an economic benefit to the state of $1.175 billion, supporting over 10,000 jobs, and
providing state and local tax revenues of $86.5 million.

The Jetport continued its long standing industry recognition for exceptional customer service
receiving the 2025 Airports Council International's Best Airport at Departures of Two to Five Million
Passengers in North America, Most Dedicated Staff in North America, and Easiest Airport Journey in
North America. This is consistent with the 2025 City of Portland Community Survey, which found 84%
of respondents were "very satisfied" and "satisfied" with the ease of using the Jetport. Additionally, the
Jetport recently saw its rating from S&P Global raised to "A" from "A-" on declining debt, steady
passenger growth, and consistent demand for air travel in the Portland metropolitan area.

In FY26, programming in the Sustainability Office emphasized building community resilience. Our
Sustainable Neighborhoods Mini-Grant program allowed neighborhood organizations or groups of
neighbors to apply for up to $500 to help fund an event or project that would build connections among
those who live near them. We awarded 30 grants that supported actions in neighborhoods across the
city, including two on Peaks Island. Funded actions included a community dinner for residents of three
apartment buildings in the West End, a community gardening project on Rowe Avenue, a pet parade on
the Bayside Trail, a collaborative project to mend clothes, and a neighborhood Halloween dance party.
During the grant period from October 1 to December 31, more than 1,000 residents participated in a
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mini-grant funded project and we are pleased to learn several projects continue as regular events in
their neighborhood. To build on this success, the Sustainability team hosted a Neighborhood Leaders
Summit inviting nearly 70 informal community leaders to exchange their work and discuss how social
connections make our neighborhoods more resilient.

The second round of our Electrify Bikes! incentives helped 30 income-eligible Portland residents
purchase an e-bike. Combining both rounds of incentives, this program has enabled 100 residents to
acquire a reliable, carbon free vehicle that may not have been accessible to them otherwise. It also
supported Portland's economy by partnering with local bike shops who can also help program
participants maintain their e-bikes.

Sustainability staff also implemented the Resilience Education Project, which highlights how
Portland’s built and natural infrastructure contributes to our city’s resilience to climate change.
Colorful signs placed near important infrastructure offer quick facts and QR codes leading to a detailed
story map; the map explains how specific infrastructure mitigates flooding and heat, while assets like
pools and playgrounds bolster social resilience. Examples of all of the signs are currently on display
near the Myrtle Street entrance of City Hall.

This small but mighty team also conducted several projects to educate people about sustainable
landcare practices in alignment with Portland’s landcare ordinance. This included the Landcare
Lunchbreak series that featured webinars about removing introduced plants without the use of
pesticides, selecting plants that provide food and habitat for pollinators, and avoiding introduced
plants that do not provide food or habitat.

CONCLUSION

I would like to thank Finance Director Brendan O’Connell, Deputy Finance Director Anne Bilodeau,
Budget Manager Sasha Pavlak, Assistant City Managers Greg Jordan and Dena Libner, Human
Resources Director Anne Torregrossa, and Communications Director Jessica Grondin for their
assistance in developing this budget recommendation and presentation, and recognize the hard work
and diligence of all of the Department Directors and their staff in developing their budget requests.

I’d also like to thank all City employees for all the work they’ve done in helping us address some
extremely complex issues over this last year, as well as the exemplary municipal services they continue
to provide each and every day. I’m proud of how we all worked together to keep our community strong.

Finally, I’d like to thank the Council for advising us on your priorities and working collaboratively as
we prepared and now review this recommended budget in more detail in the weeks ahead.


Sincerely,




Danielle P. West
City Manager




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Budget Appropriations &
Comparative Summary
 CM
 Recommended FY27 / FY26
 FY25 FY26 FY27 $ chg % chg


City General Fund Revenues
 31 Property Taxes $113,473,286 $115,926,519 $121,722,845 5,796,326 5.0%
 31 Other Local Taxes 4,591,511 4,228,477 1,866,477 (2,362,000) -55.9%
 32 Licenses & Permits 13,094,035 8,619,540 9,797,172 1,177,632 13.7%
 33 Intergovernmental Revenue 35,532,936 21,959,353 22,976,434 1,017,081 4.6%
 34 Charges for Services 40,380,586 48,353,619 49,283,995 930,376 1.9%
 35 Fines, Forfeits and Penalties 2,741,251 2,587,135 2,620,635 33,500 1.3%
 36 Use of Money and Property 20,506,310 18,291,950 18,505,077 213,127 1.2%
 39 Other Sources 54,437,294 56,283,586 47,712,853 (8,570,733) -15.2%
 Fund Balance Use / (Restoration) - 8,800,000 4,000,000 (4,800,000) -54.5%
 Total General Fund Revenues $284,757,209 $285,050,179 $278,485,488 (6,564,691) -2.3%
 -
City General Fund Expenditures
100-11 City Council $480,786 $687,937 $530,310 (157,627) -22.9%


100-12 City Clerk 733,525 869,026 1,013,064 144,038 16.6%


100-13 Executive 1,384,639 1,736,794 1,684,371 (52,423) -3.0%


100-14 Assessor 599,654 851,874 868,512 16,638 2.0%


100-15 Admin 1,485,438 1,557,717 1,646,868 89,151 5.7%
 Treasury 884,371 889,624 957,187 67,563 7.6%
 Finance 2,369,809 2,447,341 2,604,055 156,714 6.4%


100-16 Legal 1,155,072 1,307,446 1,398,180 90,734 6.9%


100-17 Human Resources 1,463,638 1,680,747 1,724,097 43,350 2.6%


100-18 Admin 1,552,503 1,575,807 1,752,990 177,183 11.2%
 Elm Street Garage 302,345 327,125 340,321 13,196 4.0%
 Spring Street Garage 925,337 609,962 623,916 13,954 2.3%
 Temple Street Garage 59,970 121,800 123,108 1,308 1.1%
 Parking 2,840,155 2,634,694 2,840,335 205,641 7.8%


100-19 Admin 926,512 1,020,107 1,089,131 69,024 6.8%
 Portland Development Corp 37,750 42,352 42,352 - 0.0%
 Housing & Comm. Development 687,944 834,035 837,552 3,517 0.4%
 Housing & Econ. Development 1,652,206 1,896,494 1,969,035 72,541 3.8%


100-21 Administration 1,572,815 1,590,363 1,754,676 164,313 10.3%
 Uniformed Operations Group 12,896,976 13,310,915 16,506,859 3,195,944 24.0%
 Bureau Investigative Services 2,946,653 3,467,795 3,555,853 88,058 2.5%
 Operations Support Services 1,556,918 1,273,309 1,462,222 188,913 14.8%
 Jetport Security 693,102 703,876 814,022 110,146 15.6%




 Page 47
Budget Appropriations &
Comparative Summary
 CM
 Recommended FY27 / FY26
 FY25 FY26 FY27 $ chg % chg

 Police 19,666,464 20,346,258 24,093,632 3,747,374 18.4%


100-22 Admin 1,138,286 1,175,147 1,085,905 (89,242) -7.6%
 Code Enforcement & Comm Svcs 408,614 405,844 350,957 (54,887) -13.5%
 Field Operations 18,217,222 18,742,973 19,903,641 1,160,668 6.2%
 Operations Support Services 1,074,659 1,156,546 1,117,399 (39,147) -3.4%
 Air Rescue 1,695,122 1,726,759 1,788,125 61,366 3.6%
 Fire 22,533,903 23,207,269 24,246,027 1,038,758 4.5%


100-23 Dispatch Services 3,793,217 4,585,476 4,898,506 313,030 6.8%


100-24 Admin 247,436 259,723 236,425 (23,298) -9.0%
 Planning 1,332,176 1,498,170 1,555,728 57,558 3.8%
 Planning & Urban Development 1,579,612 1,757,893 1,792,153 34,260 1.9%


100-25 Admin 225,757 236,112 252,031 15,919 6.7%
 Inspections 1,530,111 1,669,548 1,741,444 71,896 4.3%
 Housing Safety 914,893 1,080,755 1,106,230 25,475 2.4%
 Business Licensing 384,073 419,516 438,783 19,267 4.6%
 Permitting & Licensing 3,054,834 3,405,931 3,538,488 132,557 3.9%


100-29 Information Technologies 3,417,854 3,365,861 3,424,116 58,255 1.7%


100-31 Admin 745,119 772,751 1,037,656 264,905 34.3%
 Streets (Districting) 2,131,548 2,205,898 2,301,740 95,842 4.3%
 Solid Waste 3,639,282 3,346,490 3,391,456 44,966 1.3%
 Communications 229,227 239,267 253,797 14,530 6.1%
 Portland Downtown District 554,168 652,865 692,212 39,347 6.0%
 Winter Operations 1,719,977 1,646,072 1,928,013 281,941 17.1%
 Island Services 1,135,107 1,167,817 1,214,517 46,700 4.0%
 Traffic & Transportation Ops 1,989,620 2,040,752 2,413,749 372,997 18.3%
 Transportation Engineering 478,404 560,448 566,371 5,923 1.1%
 Engineering 1,393,813 1,601,497 1,642,611 41,114 2.6%
 Fleet Services 4,694,818 4,640,319 4,781,930 141,611 3.1%
 Public Works 18,711,083 18,874,176 20,224,052 1,349,876 7.2%


100-33 Admin 783,111 822,204 958,508 136,304 16.6%
 Parks 1,536,006 1,622,069 1,962,073 340,004 21.0%
 Forestry 941,834 1,046,482 1,194,247 147,765 14.1%
 Athletic Facilities 1,118,851 1,154,495 1,198,695 44,200 3.8%
 Cemeteries 830,307 756,406 785,072 28,666 3.8%
 Recreation 2,223,812 2,475,302 2,492,426 17,124 0.7%
 Aquatics 474,190 591,562 870,268 278,706 47.1%
 Golf Course 1,314,853 1,344,894 1,448,597 103,703 7.7%
 Golf Course Restaurant 23,722 23,400 21,660 (1,740) -7.4%




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Budget Appropriations &
Comparative Summary
 CM
 Recommended FY27 / FY26
 FY25 FY26 FY27 $ chg % chg

 Ice Arena 669,245 624,773 654,898 30,125 4.8%
 Public Assemblies 1,192,256 1,260,378 1,708,793 448,415 35.6%
 Concessions 986,412 811,140 863,034 51,894 6.4%
 Custodial Services 1,448,796 1,368,143 - (1,368,143) -100.0%
 Merrill Auditorium 246,365 237,149 264,057 26,908 11.3%
 Parks Rec & Facilities 13,789,760 14,138,397 14,422,328 283,931 2.0%


100-35 Admin 525,923 482,719 530,042 47,323 9.8%
 Trades 698,594 811,547 937,387 125,840 15.5%
 School HVAC 586,779 - - - 0.0%
 Public Safety Bldg. 372,239 291,730 292,510 780 0.3%
 City Hall 1,439,329 2,127,491 2,103,060 (24,431) -1.1%
 Merrill Auditorium (PB) 196,322 298,965 269,745 (29,220) -9.8%
 Hadlock Stadium 407,032 350,570 365,995 15,425 4.4%
 Expo Building 243,528 281,900 281,970 70 0.0%
 Canco Road Buildings 350,804 407,630 467,730 60,100 14.7%
 Other Public Buildings 205,444 245,025 251,085 6,060 2.5%
 Waterfront 1,467,173 1,570,113 1,658,428 88,315 5.6%
 Custodial Services - - 799,462 799,462 100.0%
 Public Buildings & Waterfront 6,493,167 6,867,690 7,957,414 1,089,724 15.9%


100-44 Admin 629,224 793,870 696,685 (97,185) -12.2%
 Public Health 3,181,940 4,074,557 3,733,815 (340,742) -8.4%
 Social Services 25,449,151 28,652,282 25,073,090 (3,579,192) -12.5%
 Barron Center 15,925,698 18,307,608 17,881,864 (425,744) -2.3%
 HHS 45,186,013 51,828,317 47,385,454 (4,442,863) -8.6%


100-47 Debt Service 59,676,737 60,899,384 40,028,844 (20,870,540) -34.3%


100-48 Public Library 4,891,900 5,136,495 5,393,315 256,820 5.0%


100-51 Pension 10,786,586 11,521,999 12,021,999 500,000 4.3%


100-52 Health Insurance 25,632,374 27,067,549 34,185,162 7,117,613 26.3%
 Workers' Comp 1,275,307 1,714,400 1,679,400 (35,000) -2.0%
 FICA 1,606,565 1,578,873 1,791,074 212,201 13.4%
 Group Life 306,286 260,451 260,451 - 0.0%
 Unemployment 67,857 100,000 100,000 - 0.0%
 Employee Benefits 28,888,389 30,721,273 38,016,087 7,294,814 23.7%


100-61 Contingency 8,407 250,000 250,000 - 0.0%


100-62 Liability Insurance 1,037,339 1,258,404 1,296,908 38,504 3.1%


100-65 Regional Transpotation Program 68,199 70,000 70,000 - 0.0%




 Page 49
Budget Appropriations &
Comparative Summary
 CM
 Recommended FY27 / FY26
 FY25 FY26 FY27 $ chg % chg

 Contributions 563,118 621,050 616,452 (4,598) -0.7%
 Memberships/Contributions 631,317 691,050 686,452 (4,598) -0.7%


100-67 Wage Adjustment - - 184,211 184,211 100.0%


 Total General Fund Expenditures $256,826,066 $272,968,226 $264,491,945 (8,476,281) -3.1%


100-63 County Tax 8,414,303 9,082,446 10,395,163 1,312,717 14.5%


100-65 Metro Assessment 3,092,221 2,999,507 3,598,380 598,873 20.0%


Total General Fund & Assessments $268,332,590 $285,050,179 $278,485,488 (6,564,691) -2.3%
 -
Enterprise Fund Revenues
 31 Property Taxes, Current Year - - - -
 32 Licenses & Permits $5,300 $5,050 $5,300 250 5.0%
 33 Intergovernmental - 123,200 - (123,200) -100.0%
 34 Charges for Services 40,428,381 41,044,111 42,285,183 1,241,072 3.0%
 36 Use of Money and Property 39,882,779 38,096,431 40,254,435 2,158,004 5.7%
 39 Other Sources 955,057 547,260 546,260 (1,000) -0.2%
 Fund Balance Use / (Surplus) - 2,060,067 2,350,769 290,702 14.1%
 Total Enterprise Fund Revenues $81,271,517 $81,876,119 $85,441,947 3,565,828 4.4%


Enterprise Fund Expenditures
530 Fish Pier $327,368 $417,522 $471,988 54,466 13.0%
 Portland Fish Exchange 1,697,930 1,347,758 1,352,219 4,461 0.3%
 Fish Pier 2,025,298 1,765,280 1,824,207 58,927 3.3%


570 Finance Admin 93,583 104,038 106,257 2,219 2.1%
 Public Works Admin 871,965 949,561 1,027,189 77,628 8.2%
 Operations (Districting) 3,274,709 3,251,188 3,188,082 (63,106) -1.9%
 Communications 75,125 78,967 81,221 2,254 2.9%
 Engineering 620,016 733,388 771,173 37,785 5.2%
 Debt Service 9,212,202 9,998,373 9,398,845 (599,528) -6.0%
 Fringe Benefits 1,482,267 1,674,920 1,199,920 (475,000) -28.4%
 PWD Assessment 16,826,174 18,137,448 19,459,896 1,322,448 7.3%
 Sewer 32,456,041 34,927,883 35,232,583 304,700 0.9%


571 Finance Admin 288,517 307,228 299,882 (7,346) -2.4%
 Management 2,098,435 2,575,341 3,599,447 1,024,106 39.8%
 Debt Service 4,113,479 4,024,875 4,429,213 404,338 10.0%
 Fringe Benefits 430,393 456,945 461,444 4,499 1.0%
 Stormwater 6,930,824 7,364,389 8,789,986 1,425,597 19.4%




 Page 50
Budget Appropriations &
Comparative Summary
 CM
 Recommended FY27 / FY26
 FY25 FY26 FY27 $ chg % chg

583 Admin 1,296,481 1,350,885 1,402,625 51,740 3.8%
 Marketing 367,581 610,565 611,280 715 0.1%
 Fringe, Indirects, & Chgbacks 5,219,360 5,922,615 5,017,332 (905,283) -15.3%
 Field 5,348,361 5,928,840 6,182,483 253,643 4.3%
 General Aviation 19,271 20,112 20,655 543 2.7%
 Operations 3,341,496 3,632,294 4,105,583 473,289 13.0%
 Terminal 9,545,734 9,531,611 15,052,060 5,520,449 57.9%
 Parking 4,504,218 5,071,620 5,061,211 (10,409) -0.2%
 Airfield Deicing 761,189 769,527 792,532 23,005 3.0%
 Anticipated Surplus - 4,980,498 1,349,410 (3,631,088) -72.9%
 Jetport 30,403,691 37,818,567 39,595,171 1,776,604 4.7%


 Total Enterprise Fund Expenditures $71,815,854 $81,876,119 $85,441,947 3,565,828 4.4%


 Total City Expenditures $340,148,444 $366,926,298 $363,927,435 (2,998,863) -0.8%


School Department Revenues
 Property Taxes $119,402,624 $127,225,979 $135,356,947 8,130,968 6.4%
 Local Revenue 6,761,509 6,005,902 6,872,799 866,897 14.4%
 State Subsidy 25,016,840 24,575,422 20,116,993 (4,458,429) -18.1%
 Surplus Use 1,757,133 4,993,671 3,900,000 (1,093,671) -21.9%
 Total School Revenues 152,938,106 162,800,974 166,246,739 3,445,765 2.1%


School Department Expenditures
 Total School Expenses 152,938,106 162,800,974 166,246,739 3,445,765 2.1%


 Total City & Schools Expenditures $493,086,550 $529,727,272 $530,174,174 446,902 0.1%




 Page 51
FY 2027 Non-Tax Revenue
*Excludes Taxes & Surplus




 FY27 Estimated
 FY25 FY26 FY26 FY27 vs
 Department Collected Estimated Projected Estimated FY26 Estimated %
 (budget) (budget) (budget)



General Fund Revenues:
 City Council $5,000 $5,000 $5,000 $5,000 $0 0.0%
 City Clerk 316,245 306,953 306,953 334,002 27,049 8.8%
 Executive 1,276,753 924,532 924,532 873,996 (50,536) -5.5%
 Assessor 268 1,000 1,000 2,000 1,000 100.0%
 Finance 27,069,707 20,359,358 20,359,358 17,346,555 (3,012,803) -14.8%
 Legal 256,593 233,537 236,537 233,537 - 0.0%
 Human Resources 86,088 71,420 71,420 71,420 - 0.0%
 Parking 11,926,871 11,552,224 11,552,224 12,338,078 785,854 6.8%
 Housing & Economic Development 1,615,958 1,796,494 1,723,270 1,889,549 93,055 5.2%
 Police 2,795,457 2,676,610 2,676,610 2,626,728 (49,882) -1.9%
 Fire 5,333,211 6,427,199 5,679,180 6,839,610 412,411 6.4%
 Dispatch Services 1,623,710 2,100,916 2,100,916 2,207,605 106,689 5.1%
 Planning & Development 988,734 697,769 697,769 651,128 (46,641) -6.7%
 Permitting & Inspections 11,582,784 6,714,934 6,352,249 7,312,911 597,977 8.9%
 Information Technology 363,679 359,568 376,059 394,862 35,294 9.8%
 Public Works 6,080,794 6,726,041 6,726,041 7,616,174 890,133 13.2%
 Parks, Recreation, & Facilities 9,957,452 10,262,475 10,444,888 11,436,948 1,174,473 11.4%
 Public Buildings & Waterfront 5,640,599 4,721,973 5,019,134 5,078,926 356,953 7.6%
 HHS - Administration - 53,274 - - (53,274) -
 HHS - Public Health 1,824,264 2,948,981 2,104,456 2,265,579 (683,402) -23.2%
 HHS - Social Services 19,948,203 9,251,701 15,468,146 13,077,428 3,825,727 41.4%
 HHS - Barron Center 16,926,793 23,036,267 18,094,463 22,977,684 (58,583) -0.3%
 Debt Service Reimbursements 32,760,652 35,585,367 35,585,367 24,464,276 (11,121,091) -31.3%
 Employee Benefits 7,452,855 8,385,431 7,786,195 9,374,824 989,393 11.8%
 Insurance 296,174 305,407 298,047 313,780 8,373 2.7%
 Memberships / Other 563,566 563,566 563,566 1,163,566 600,000 106.5%
 Wage Adjustment - 27,186 27,186 - (27,186) -100.0%

 Total General Fund: $166,692,410 $156,095,183 $155,180,566 $150,896,166 ($5,199,017) -3.3%




 Page 52
Tax Levy by Budget Category
City Manager Recommended

 FY 2027 FY 2027 % of
Department Tax Levy Tax Rate Taxes


Debt Service 15,564,568 0.76 12.8%
Fire 21,371,538 1.05 17.6%
Police 25,328,711 1.24 20.8%
Public Works 14,004,179 0.68 11.5%
County Tax 10,395,163 0.51 8.5%
Library 5,393,315 0.26 4.4%
General Government 7,021,432 0.34 5.8%
Health & Human Services 12,637,693 0.62 10.4%
Parks, Rec & Facilities 4,366,732 0.21 3.6%
Metro 2,504,814 0.12 2.1%
Dispatch Services 3,134,700 0.15 2.6%


 121,722,845 5.95 100.0%




 Page 53
Authorized Employees
FY 2027
 CM
 Recommended
Department: FY22 FY23 FY24 FY25 FY26 FY27 +/- Chg
City Council - - - - - - -
City Clerk 7.9 8.6 8.7 8.3 8.0 8.0 -
Executive 8.5 10.5 12.5 13.0 13.0 13.0 -
Assessor 5.9 5.9 5.9 6.9 7.6 7.9 0.3
Finance 25.0 25.0 25.0 25.6 25.6 25.6 -
Legal 8.0 9.0 9.0 9.0 9.0 9.0 -
Human Resources 11.5 12.0 13.6 14.6 15.3 15.0 (0.3)
Parking 29.2 29.2 29.0 29.0 28.8 29.8 1.0
Housing/Econ. Developmen 16.0 16.8 15.8 14.8 16.0 16.0 -
Police 189.0 187.0 187.0 190.0 190.0 182.0 (8.0)
Fire 224.0 226.0 229.0 229.0 229.3 229.0 (0.30)
Dispatch Services 36.0 36.0 37.0 37.0 37.0 38.0 1.0
Planning/Urban Developme 17.0 17.0 17.0 17.0 17.0 17.0 -
Permitting/Inspections 35.0 36.0 40.0 40.0 41.0 41.0 -
Information Technologies 15.8 16.0 19.0 19.1 19.0 19.0 -
Public Works 126.5 129.0 129.5 135.5 137.5 137.8 0.3
Parks & Recreation 113.7 126.7 130.4 134.8 142.8 134.9 (7.9)
Public Buildings/Waterfron 24.0 24.4 24.6 26.6 24.6 33.9 9.3
HHS - Administration 4.0 5.0 5.0 6.0 8.0 6.0 (2.0)
HHS - Public Health 32.8 38.4 36.6 40.6 40.4 32.2 (8.2)
HHS - Social Services 96.2 118.0 163.6 221.8 222.8 175.4 (47.4)
Barron Center 245.0 244.8 202.2 204.2 215.8 203.7 (12.1)
Total HHS 378.0 406.2 407.4 472.6 487.0 417.3 (69.7)
 General Fund Total: 1,271.0 1,321.3 1,340.4 1,422.8 1,448.5 1,374.2 (74.3)
 2% 4% 1% 6% 2% -5%

Enterprise Funds:
Sewer Fund 34.0 34.0 34.0 34.0 34.0 34.0 -
Stormwater Fund 10.0 10.0 10.0 10.0 10.0 10.0 -
Jetport Fund 57.0 58.0 58.0 60.0 64.0 66.0 2.0
 Enterprise Fund Total: 101.0 102.0 102.0 104.0 108.0 110.0 2.0
 1% 1% 0% 2% 4% 2%

 Total City Employees: 1,372.00 1,423.30 1,442.40 1,526.80 1,556.50 1,484.20 (72.30)
 2% 4% 1% 6% 2% -5%




 Page 54
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
City Council 11
City Council 10011000
10011000 Total EXPENDITURE $480,786 $687,937 $687,937 $530,310 ($157,627) -22.91%

10011000 Total REVENUE ($5,000) ($5,000) ($5,000) ($5,000) $0 0.00%

** City Council NET $475,786 $682,937 $682,937 $525,310 ($157,627) -23.08%

Total $682,937

**** City Council Net $475,786 $682,937 $682,937 $525,310 ($157,627) -23.08%


***** General Fund Net $475,786 $682,937 $682,937 $525,310 ($157,627) -23.08%




BudgetBookPresentation-CM 1 of 2 4/13/2026 4:38:23 PM (spavlak)
 Page 55
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund City Council 11


* Payroll $164,633 $202,973 $202,973 $198,246 ($4,727) -2.33%

* Benefits $550 $1,800 $1,800 $1,800 $0 0.00%

* Administrative Svcs $50,140 $63,490 $63,490 $64,590 $1,100 1.73%

* Contractual Services $250,727 $404,200 $404,200 $254,200 ($150,000) -37.11%

* Maintenance & Repair $8,219 $9,000 $9,000 $9,000 $0 0.00%

* Supplies $6,126 $5,250 $5,250 $1,250 ($4,000) -76.19%

* Utilities $391 $1,224 $1,224 $1,224 $0 0.00%

10011000 City Council $480,786 $687,937 $687,937 $530,310 ($157,627)




**** City Council $480,786 $687,937 $687,937 $530,310 ($157,627) -22.91%


***** General Fund $480,786 $687,937 $687,937 $530,310 ($157,627) -22.91%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:46:26 PM (spavlak)
 Page 56
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
City Clerk 12
City Clerk 10012000
10012000 Total EXPENDITURE $733,525 $869,026 $869,026 $1,013,064 $144,038 16.57%

10012000 Total REVENUE ($316,245) ($306,953) ($306,953) ($334,002) ($27,049) 8.81%

** City Clerk NET $417,280 $562,073 $562,073 $679,062 $116,989 20.81%

Total $562,073

**** City Clerk Net $417,280 $562,073 $562,073 $679,062 $116,989 20.81%


***** General Fund Net $417,280 $562,073 $562,073 $679,062 $116,989 20.81%




BudgetBookPresentation-CM 1 of 2 4/13/2026 4:39:16 PM (spavlak)
 Page 57
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund City Clerk 12


* Payroll $595,688 $602,797 $602,797 $688,070 $85,273 14.15%

* Benefits $550 $600 $600 $600 $0 0.00%

* Administrative Svcs $22,438 $20,592 $20,592 $22,177 $1,585 7.70%

* Contractual Services $55,060 $63,984 $63,984 $108,664 $44,680 69.83%

* Maintenance & Repair $10,174 $13,535 $13,535 $13,535 $0 0.00%

* Rentals $20,396 $30,075 $30,075 $43,075 $13,000 43.23%

* Supplies $14,221 $15,500 $15,500 $15,000 ($500) -3.23%

* Contributions $15,000 $121,943 $121,943 $121,943 $0 0.00%

10012000 City Clerk $733,525 $869,026 $869,026 $1,013,064 $144,038




**** City Clerk $733,525 $869,026 $869,026 $1,013,064 $144,038 16.57%


***** General Fund $733,525 $869,026 $869,026 $1,013,064 $144,038 16.57%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:47:16 PM (spavlak)
 Page 58
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
City Manager 13
City Manager Administration 10013100
10013100 Total EXPENDITURE $1,384,639 $1,736,794 $1,736,794 $1,684,371 ($52,423) -3.02%

10013100 Total REVENUE ($1,276,753) ($924,532) ($924,532) ($873,996) $50,536 -5.47%

** City Manager Administration NET $107,885 $812,262 $812,262 $810,375 ($1,887) -0.23%

Total $812,262

**** City Manager Net $107,885 $812,262 $812,262 $810,375 ($1,887) -0.23%


***** General Fund Net $107,885 $812,262 $812,262 $810,375 ($1,887) -0.23%




BudgetBookPresentation-CM 1 of 2 4/13/2026 4:40:27 PM (spavlak)
 Page 59
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund City Manager 13


* Payroll $1,229,056 $1,448,320 $1,448,320 $1,523,497 $75,177 5.19%

* Benefits $11,910 $12,200 $12,200 $11,900 ($300) -2.46%

* Administrative Svcs $34,815 $46,310 $46,310 $40,310 ($6,000) -12.96%

* Contractual Services $88,910 $207,000 $207,000 $89,000 ($118,000) -57.00%

* Maintenance & Repair $9,949 $8,164 $8,164 $8,164 $0 0.00%

* Rentals $1,991 $2,400 $2,400 $2,400 $0 0.00%

* Supplies $6,089 $10,600 $10,600 $7,900 ($2,700) -25.47%

* Utilities $1,919 $1,800 $1,800 $1,200 ($600) -33.33%

10013100 City Manager Administration $1,384,639 $1,736,794 $1,736,794 $1,684,371 ($52,423)




**** City Manager $1,384,639 $1,736,794 $1,736,794 $1,684,371 ($52,423) -3.02%


***** General Fund $1,384,639 $1,736,794 $1,736,794 $1,684,371 ($52,423) -3.02%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:49:58 PM (spavlak)
 Page 60
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Assessor 14
Assessor 10014000
10014000 Total EXPENDITURE $599,654 $851,874 $941,111 $868,512 $16,638 1.95%

10014000 Total REVENUE ($268) ($1,000) ($1,000) ($2,000) ($1,000) 100.00%

** Assessor NET $599,385 $850,874 $940,111 $866,512 $15,638 1.84%

Total $850,874

**** Assessor Net $599,385 $850,874 $940,111 $866,512 $15,638 1.84%


***** General Fund Net $599,385 $850,874 $940,111 $866,512 $15,638 1.84%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:07:05 PM (spavlak)
 Page 61
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Assessor 14


* Payroll $552,760 $667,829 $707,572 $721,588 $53,759 8.05%

* Administrative Svcs $5,562 $14,200 $14,200 $12,605 ($1,595) -11.23%

* Contractual Services $24,618 $145,185 $193,879 $125,813 ($19,372) -13.34%

* Maintenance & Repair $791 $3,100 $3,100 $1,240 ($1,860) -60.00%

* Rentals $2,131 $2,160 $2,160 $2,160 $0 0.00%

* Supplies $13,313 $19,400 $20,200 $5,106 ($14,294) -73.68%

* Utilities $478 $0 $0 $0 $0 ---

10014000 Assessor $599,654 $851,874 $941,111 $868,512 $16,638




**** Assessor $599,654 $851,874 $941,111 $868,512 $16,638 1.95%


***** General Fund $599,654 $851,874 $941,111 $868,512 $16,638 1.95%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:50:40 PM (spavlak)
 Page 62
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Finance 15
Finance
10015000 Total REVENUE ($7,424,383) ($2,000,000) ($2,000,000) $0 $2,000,000 -100.00%

** Finance Department NET ($7,424,383) ($2,000,000) ($2,000,000) $0 $2,000,000 100.00%

Total ($2,000,000)

*** Finance ($7,424,383) ($2,000,000) ($2,000,000) $0 $2,000,000 100.00%

Finance Administration 10015100
10015100 Total EXPENDITURE $1,485,428 $1,557,717 $1,557,717 $1,646,868 $89,151 5.72%

10015100 Total REVENUE ($853,961) ($9,597,148) ($9,597,148) ($4,682,148) $4,915,000 -51.21%

** Finance Administration NET $631,468 ($8,039,431) ($8,039,431) ($3,035,280) $5,004,151 62.25%

Total ($8,039,431)
Treasury 10015200
10015200 Total EXPENDITURE $884,371 $889,624 $889,624 $957,187 $67,563 7.59%

10015200 Total REVENUE ($24,902,066) ($21,790,687) ($21,627,190) ($18,530,884) $3,259,803 -14.96%

** Treasury NET ($24,017,695) ($20,901,063) ($20,737,566) ($17,573,697) $3,327,366 15.92%

Total ($20,901,063)

**** Finance Net ($30,810,610) ($30,940,494) ($30,776,997) ($20,608,977) $10,331,517 33.39%


***** General Fund Net ($30,810,610) ($30,940,494) ($30,776,997) ($20,608,977) $10,331,517 33.39%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:07:35 PM (spavlak)
 Page 63
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Finance 15


* Payroll $1,356,719 $1,420,000 $1,420,000 $1,511,196 $91,196 6.42%

* Administrative Svcs $85,275 $78,625 $78,625 $83,200 $4,575 5.82%

* Contractual Services $5,046 $5,750 $5,750 $6,375 $625 10.87%

* Maintenance & Repair $12,289 $22,250 $22,250 $16,535 ($5,715) -25.69%

* Rentals $4,447 $6,536 $6,536 $5,542 ($994) -15.21%

* Supplies $18,788 $21,940 $21,940 $22,340 $400 1.82%

* Utilities $2,864 $2,616 $2,616 $1,680 ($936) -35.78%

10015100 Finance Administration $1,485,428 $1,557,717 $1,557,717 $1,646,868 $89,151




ExpenseCategoryPresentation-CM 1 of 3 4/13/2026 8:51:22 PM (spavlak)
 Page 64
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $606,075 $627,839 $627,839 $672,786 $44,947 7.16%

* Administrative Svcs $43,885 $49,820 $49,820 $52,700 $2,880 5.78%

* Contractual Services $211,559 $188,615 $188,615 $208,060 $19,445 10.31%

* Maintenance & Repair $6,759 $8,450 $8,450 $8,141 ($309) -3.66%

* Rentals $2,959 $3,200 $3,200 $3,200 $0 0.00%

* Supplies $13,134 $11,700 $11,700 $12,300 $600 5.13%

10015200 Treasury $884,371 $889,624 $889,624 $957,187 $67,563




**** Finance $2,369,799 $2,447,341 $2,447,341 $2,604,055 $156,714 6.40%


***** General Fund $2,369,799 $2,447,341 $2,447,341 $2,604,055 $156,714 6.40%




ExpenseCategoryPresentation-CM 2 of 3 4/13/2026 8:51:22 PM (spavlak)
 Page 65
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Legal 16
Legal 10016000
10016000 Total EXPENDITURE $1,155,072 $1,307,446 $1,284,379 $1,398,180 $90,734 6.94%

10016000 Total REVENUE ($256,593) ($233,537) ($236,537) ($233,537) $0 0.00%

** Legal NET $898,479 $1,073,909 $1,047,842 $1,164,643 $90,734 8.45%

Total $1,073,909

**** Legal Net $898,479 $1,073,909 $1,047,842 $1,164,643 $90,734 8.45%


***** General Fund Net $898,479 $1,073,909 $1,047,842 $1,164,643 $90,734 8.45%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:08:09 PM (spavlak)
 Page 66
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Legal 16


* Payroll $881,848 $1,028,396 $1,028,396 $1,123,197 $94,801 9.22%

* Benefits $0 $600 $0 $0 ($600) -100.00%

* Administrative Svcs $20,756 $35,951 $26,951 $35,951 $0 0.00%

* Contractual Services $233,019 $200,780 $200,500 $200,500 ($280) -0.14%

* Maintenance & Repair $8,936 $28,227 $15,040 $25,040 ($3,187) -11.29%

* Supplies $9,725 $13,000 $13,000 $13,000 $0 0.00%

* Utilities $480 $492 $492 $492 $0 0.00%

10016000 Legal $1,155,072 $1,307,446 $1,284,379 $1,398,180 $90,734




**** Legal $1,155,072 $1,307,446 $1,284,379 $1,398,180 $90,734 6.94%


***** General Fund $1,155,072 $1,307,446 $1,284,379 $1,398,180 $90,734 6.94%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:54:33 PM (spavlak)
 Page 67
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Human Resources 17
Human Resources 10017100
10017100 Total EXPENDITURE $1,463,638 $1,680,747 $1,683,447 $1,724,097 $43,350 2.58%

10017100 Total REVENUE ($86,088) ($71,420) ($71,420) ($71,420) $0 0.00%

** Human Resources NET $1,377,550 $1,609,327 $1,612,027 $1,652,677 $43,350 2.69%

Total $1,609,327

**** Human Resources Net $1,377,550 $1,609,327 $1,612,027 $1,652,677 $43,350 2.69%


***** General Fund Net $1,377,550 $1,609,327 $1,612,027 $1,652,677 $43,350 2.69%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:08:39 PM (spavlak)
 Page 68
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Human Resources 17


* Payroll $1,292,027 $1,420,580 $1,420,580 $1,534,658 $114,078 8.03%

* Benefits $222 $1,200 $1,200 $500 ($700) -58.33%

* Administrative Svcs $77,631 $85,359 $88,009 $64,609 ($20,750) -24.31%

* Contractual Services $38,500 $106,800 $106,850 $73,925 ($32,875) -30.78%

* Maintenance & Repair $10,842 $18,600 $18,600 $9,000 ($9,600) -51.61%

* Rentals $17,214 $18,900 $18,900 $18,900 $0 0.00%

* Supplies $21,640 $23,440 $23,440 $18,185 ($5,255) -22.42%

* Utilities $3,263 $5,868 $5,868 $4,320 ($1,548) -26.38%

10017100 Human Resources $1,463,638 $1,680,747 $1,683,447 $1,724,097 $43,350




**** Human Resources $1,463,638 $1,680,747 $1,683,447 $1,724,097 $43,350 2.58%


***** General Fund $1,463,638 $1,680,747 $1,683,447 $1,724,097 $43,350 2.58%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:55:31 PM (spavlak)
 Page 69
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Parking 18
Parking Administration 10018100
10018100 Total EXPENDITURE $1,552,503 $1,575,807 $1,597,657 $1,752,990 $177,183 11.24%

10018100 Total REVENUE ($8,105,015) ($7,582,340) ($7,582,340) ($8,546,620) ($964,280) 12.72%

** Parking Administration NET ($6,552,512) ($6,006,533) ($5,984,683) ($6,793,630) ($787,097) -13.10%

Total ($6,006,533)
Elm Street Garage 10018200
10018200 Total EXPENDITURE $302,345 $327,125 $327,125 $340,321 $13,196 4.03%

10018200 Total REVENUE ($779,334) ($836,320) ($836,320) ($756,700) $79,620 -9.52%

** Elm Street Garage NET ($476,988) ($509,195) ($509,195) ($416,379) $92,816 18.23%

Total ($509,195)
Spring Street Garage 10018300
10018300 Total EXPENDITURE $925,337 $609,962 $609,962 $623,916 $13,954 2.29%

10018300 Total REVENUE ($1,846,871) ($1,983,564) ($1,983,564) ($1,845,758) $137,806 -6.95%

** Spring Street Garage NET ($921,534) ($1,373,602) ($1,373,602) ($1,221,842) $151,760 11.05%

Total ($1,373,602)
Temple Street Garage 10018400
10018400 Total EXPENDITURE $59,970 $121,800 $123,615 $123,108 $1,308 1.07%

10018400 Total REVENUE ($1,195,651) ($1,150,000) ($1,150,000) ($1,189,000) ($39,000) 3.39%

** Temple Street Garage NET ($1,135,681) ($1,028,200) ($1,026,385) ($1,065,892) ($37,692) -3.67%

Total ($1,028,200)

**** Parking Net ($9,086,716) ($8,917,530) ($8,893,865) ($9,497,743) ($580,213) -6.51%


***** General Fund Net ($9,086,716) ($8,917,530) ($8,893,865) ($9,497,743) ($580,213) -6.51%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:09:08 PM (spavlak)
 Page 70
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Parking 18


* Payroll $1,087,958 $1,104,842 $1,104,842 $1,304,972 $200,130 18.11%

* Benefits $5,813 $5,960 $5,960 $5,940 ($20) -0.34%

* Administrative Svcs $7,817 $15,610 $15,610 $15,275 ($335) -2.15%

* Contractual Services $216,534 $228,477 $236,496 $166,584 ($61,893) -27.09%

* Maintenance & Repair $1,200 $3,700 $3,700 $4,900 $1,200 32.43%

* Rentals $148,178 $162,980 $162,980 $172,630 $9,650 5.92%

* Supplies $37,343 $41,590 $41,665 $69,220 $27,630 66.43%

* Minor Capital Items $0 $0 $13,756 $0 $0 ---

* Utilities $10,019 $11,208 $11,208 $12,269 $1,061 9.47%

* Contributions $1,440 $1,440 $1,440 $1,200 ($240) -16.67%

* Capital Outlay $36,202 $0 $0 $0 $0 ---

10018100 Parking Administration $1,552,503 $1,575,807 $1,597,657 $1,752,990 $177,183




ExpenseCategoryPresentation-CM 1 of 5 4/13/2026 8:56:27 PM (spavlak)
 Page 71
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $207,678 $220,629 $220,629 $222,516 $1,887 0.86%

* Benefits $393 $1,100 $1,100 $1,100 $0 0.00%

* Contractual Services $39,596 $43,400 $43,400 $46,690 $3,290 7.58%

* Maintenance & Repair $32,715 $36,965 $36,965 $44,984 $8,019 21.69%

* Supplies $3,384 $4,625 $4,625 $4,625 $0 0.00%

* Utilities $18,580 $20,406 $20,406 $20,406 $0 0.00%

10018200 Elm Street Garage $302,345 $327,125 $327,125 $340,321 $13,196




ExpenseCategoryPresentation-CM 2 of 5 4/13/2026 8:56:27 PM (spavlak)
 Page 72
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $326,044 $342,637 $342,637 $352,460 $9,823 2.87%

* Benefits $64 $1,100 $1,100 $1,100 $0 0.00%

* Contractual Services $72,685 $77,640 $77,640 $82,407 $4,767 6.14%

* Maintenance & Repair $47,085 $54,390 $54,390 $56,754 $2,364 4.35%

* Supplies $5,308 $6,300 $6,300 $10,800 $4,500 71.43%

* Utilities $56,075 $70,395 $70,395 $70,395 $0 0.00%

* Capital Outlay $240,782 $57,500 $57,500 $50,000 ($7,500) -13.04%

10018300 Spring Street Garage $925,337 $609,962 $609,962 $623,916 $13,954




ExpenseCategoryPresentation-CM 3 of 5 4/13/2026 8:56:27 PM (spavlak)
 Page 73
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Administrative Svcs $20,728 $21,800 $21,800 $23,108 $1,308 6.00%

* Maintenance & Repair $13,864 $100,000 $101,815 $100,000 $0 0.00%

10018400 Temple Street Garage $59,970 $121,800 $123,615 $123,108 $1,308




**** Parking $2,840,155 $2,634,694 $2,658,359 $2,840,335 $205,641 7.81%


***** General Fund $2,840,155 $2,634,694 $2,658,359 $2,840,335 $205,641 7.81%




ExpenseCategoryPresentation-CM 4 of 5 4/13/2026 8:56:27 PM (spavlak)
 Page 74
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Housing & Economic Development 19
Economic Development Admin 10019100
10019100 Total EXPENDITURE $926,512 $1,020,107 $991,805 $1,089,131 $69,024 6.77%

10019100 Total REVENUE ($929,143) ($1,020,107) ($991,805) ($1,089,131) ($69,024) 6.77%

** Economic Development Admin NET ($2,631) $0 $0 $0 $0 ---

Total $0
Portland Development Corp 10019200
10019200 Total EXPENDITURE $37,749 $42,352 $42,352 $42,352 $0 0.00%

10019200 Total REVENUE ($37,749) ($42,352) ($42,352) ($42,352) $0 0.00%

** Portland Development Corp NET $0 $0 $0 $0 $0 ---

Total $0
Housing & Community Dev 10019300
10019300 Total EXPENDITURE $687,944 $834,035 $834,035 $837,552 $3,517 0.42%

10019300 Total REVENUE ($649,066) ($734,035) ($689,113) ($758,066) ($24,031) 3.27%

** Housing & Community Dev NET $38,878 $100,000 $144,922 $79,486 ($20,514) -20.51%

Total $100,000

**** Housing & Economic Development Net $36,247 $100,000 $144,922 $79,486 ($20,514) -20.51%


***** General Fund Net $36,247 $100,000 $144,922 $79,486 ($20,514) -20.51%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:09:57 PM (spavlak)
 Page 75
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Housing & Economic
Development 19


* Payroll $679,086 $681,867 $627,250 $704,351 $22,484 3.30%

* Benefits $0 $1,560 $1,560 $1,560 $0 0.00%

* Administrative Svcs $17,807 $14,065 $11,885 $14,150 $85 0.60%

* Contractual Services $24,184 $108,400 $139,135 $155,035 $46,635 43.02%

* Maintenance & Repair $436 $3,185 $3,185 $3,185 $0 0.00%

* Rentals $927 $1,200 $960 $1,020 ($180) -15.00%

* Supplies $2,975 $8,750 $6,750 $8,750 $0 0.00%

* Minor Capital Items $0 $0 $0 $0 $0 ---

* Utilities $1,097 $1,080 $1,080 $1,080 $0 0.00%

* Contributions $200,000 $200,000 $200,000 $200,000 $0 0.00%

10019100 Economic Development Admin $926,512 $1,020,107 $991,805 $1,089,131 $69,024




ExpenseCategoryPresentation-CM 1 of 4 4/13/2026 8:58:23 PM (spavlak)
 Page 76
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Administrative Svcs $20,167 $20,705 $20,705 $20,705 $0 0.00%

* Contractual Services $17,252 $20,897 $20,897 $20,897 $0 0.00%

* Supplies $330 $750 $750 $750 $0 0.00%

10019200 Portland Development Corp $37,749 $42,352 $42,352 $42,352 $0 ---




ExpenseCategoryPresentation-CM 2 of 4 4/13/2026 8:58:23 PM (spavlak)
 Page 77
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $649,066 $734,035 $734,035 $758,066 $24,031 3.27%

* Contractual Services $38,878 $100,000 $100,000 $79,486 ($20,514) -20.51%

10019300 Housing & Community Dev $687,944 $834,035 $834,035 $837,552 $3,517 100.42%




**** Housing & Economic Development $1,652,206 $1,896,494 $1,868,192 $1,969,035 $72,541 3.83%


***** General Fund $1,652,206 $1,896,494 $1,868,192 $1,969,035 $72,541 3.83%




ExpenseCategoryPresentation-CM 3 of 4 4/13/2026 8:58:23 PM (spavlak)
 Page 78
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Police Department 21
Police Administration 10021100
10021100 Total EXPENDITURE $1,572,815 $1,590,363 $1,590,363 $1,754,676 $164,313 10.33%

10021100 Total REVENUE ($451,669) ($253,760) ($253,760) ($403,185) ($149,425) 58.88%

** Police Administration NET $1,121,146 $1,336,603 $1,336,603 $1,351,491 $14,888 1.11%

Total $1,336,603
Uniformed Operations Group 10021200
10021200 Total EXPENDITURE $12,896,976 $13,310,915 $13,316,299 $16,506,859 $3,195,944 24.01%

10021200 Total REVENUE ($1,182,630) ($1,183,086) ($1,183,086) ($1,065,765) $117,321 -9.92%

** Uniformed Operations Group NET $11,714,346 $12,127,829 $12,133,213 $15,441,094 $3,313,265 27.32%

Total $12,127,829
Bureau Investigative Services 10021300
10021300 Total EXPENDITURE $2,946,654 $3,467,795 $3,467,795 $3,555,853 $88,058 2.54%

10021300 Total REVENUE ($432,865) ($457,000) ($457,000) ($271,466) $185,534 -40.60%

** Bureau Investigative Services NET $2,513,789 $3,010,795 $3,010,795 $3,284,387 $273,592 9.09%

Total $3,010,795
Police Operation Support Svcs 10021400
10021400 Total EXPENDITURE $1,556,918 $1,273,309 $1,120,326 $1,462,222 $188,913 14.84%

10021400 Total REVENUE ($48,938) ($78,888) ($78,888) ($72,290) $6,598 -8.36%

** Police Operation Support Svcs NET $1,507,980 $1,194,421 $1,041,438 $1,389,932 $195,511 16.37%

Total $1,194,421
Jetport Security 10021800
10021800 Total EXPENDITURE $693,102 $703,876 $703,876 $814,022 $110,146 15.65%

10021800 Total REVENUE ($679,355) ($703,876) ($703,876) ($814,022) ($110,146) 15.65%

** Jetport Security NET $13,747 $0 $0 $0 $0 ---

Total $0

**** Police Department Net $16,871,007 $17,669,648 $17,522,049 $21,466,904 $3,797,256 21.49%


***** General Fund Net $16,871,007 $17,669,648 $17,522,049 $21,466,904 $3,797,256 21.49%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:10:41 PM (spavlak)
 Page 79
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Police Department 21


* Payroll $1,531,568 $1,539,475 $1,539,475 $1,608,952 $69,477 4.51%

* Benefits $8,181 $9,040 $9,040 $13,100 $4,060 44.91%

* Administrative Svcs $22,830 $31,000 $31,000 $125,050 $94,050 303.39%

* Contractual Services $0 $0 $0 $0 $0 ---

* Maintenance & Repair $3,217 $3,400 $3,400 $3,674 $274 8.06%

* Rentals $1,439 $2,508 $2,508 $1,600 ($908) -36.20%

* Supplies $3,974 $2,300 $2,300 $2,300 $0 0.00%

* Utilities $1,606 $2,640 $2,640 $0 ($2,640) -100.00%

10021100 Police Administration $1,572,815 $1,590,363 $1,590,363 $1,754,676 $164,313




ExpenseCategoryPresentation-CM 1 of 6 4/13/2026 9:00:00 PM (spavlak)
 Page 80
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $11,714,352 $12,033,122 $12,033,122 $14,432,937 $2,399,815 19.94%

* Benefits $289,243 $308,535 $308,535 $315,335 $6,800 2.20%

* Administrative Svcs $23,583 $54,110 $54,110 $62,160 $8,050 14.88%

* Contractual Services $223,479 $432,673 $434,221 $984,059 $551,386 127.44%

* Maintenance & Repair $75,977 $98,808 $102,645 $94,808 ($4,000) -4.05%

* Rentals $6,763 $7,936 $7,936 $7,936 $0 0.00%

* Supplies $349,553 $279,827 $279,827 $490,620 $210,793 75.33%

* Utilities $29,322 $95,904 $95,904 $119,004 $23,100 24.09%

* Capital Outlay $100,176 $0 $0 $0 $0 ---

10021200 Uniformed Operations Group $12,896,976 $13,310,915 $13,316,299 $16,506,859 $3,195,944




ExpenseCategoryPresentation-CM 2 of 6 4/13/2026 9:00:00 PM (spavlak)
 Page 81
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $2,814,561 $3,310,179 $3,310,179 $3,393,237 $83,058 2.51%

* Benefits $105,554 $120,400 $120,400 $120,400 $0 0.00%

* Administrative Svcs $2,163 $1,000 $1,000 $5,000 $4,000 400.00%

* Contractual Services $5,180 $8,000 $8,000 $5,000 ($3,000) -37.50%

* Maintenance & Repair $0 $2,000 $2,000 $5,000 $3,000 150.00%

* Rentals $1,243 $1,916 $1,916 $1,916 $0 0.00%

* Supplies $14,585 $14,400 $14,400 $15,400 $1,000 6.94%

* Utilities $3,367 $9,900 $9,900 $9,900 $0 0.00%

10021300 Bureau Investigative Services $2,946,654 $3,467,795 $3,467,795 $3,555,853 $88,058




ExpenseCategoryPresentation-CM 3 of 6 4/13/2026 9:00:00 PM (spavlak)
 Page 82
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $873,076 $866,865 $866,865 $1,016,422 $149,557 17.25%

* Benefits $17,903 $21,500 $21,500 $21,500 $0 0.00%

* Administrative Svcs $152,090 $192,585 $192,585 $151,835 ($40,750) -21.16%

* Contractual Services $8,832 $8,500 $8,500 $12,250 $3,750 44.12%

* Maintenance & Repair $120,161 $115,972 $115,972 $184,133 $68,161 58.77%

* Rentals $3,789 $4,140 $4,140 $4,140 $0 0.00%

* Supplies $213,656 $61,947 ($91,036) $68,222 $6,275 10.13%

* Utilities $2,337 $1,800 $1,800 $3,720 $1,920 106.67%

* Capital Outlay $165,074 $0 $0 $0 $0 ---

10021400 Police Operation Support Svcs $1,556,918 $1,273,309 $1,120,326 $1,462,222 $188,913




ExpenseCategoryPresentation-CM 4 of 6 4/13/2026 9:00:00 PM (spavlak)
 Page 83
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $660,076 $651,491 $651,491 $751,857 $100,366 15.41%

* Benefits $7,141 $22,485 $22,485 $22,485 $0 0.00%

* Administrative Svcs $840 $3,000 $3,000 $0 ($3,000) -100.00%

* Contractual Services $13,411 $15,000 $15,000 $21,000 $6,000 40.00%

* Maintenance & Repair $0 $0 $0 $0 $0 ---

* Rentals $448 $900 $900 $680 ($220) -24.44%

* Supplies $11,186 $11,000 $11,000 $18,000 $7,000 63.64%

* Minor Capital Items $0 $0 $0 $0 $0 ---

10021800 Jetport Security $693,102 $703,876 $703,876 $814,022 $110,146




**** Police Department $19,666,464 $20,346,258 $20,198,659 $24,093,632 $3,747,374 18.42%


***** General Fund $19,666,464 $20,346,258 $20,198,659 $24,093,632 $3,747,374 18.42%




ExpenseCategoryPresentation-CM 5 of 6 4/13/2026 9:00:00 PM (spavlak)
 Page 84
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Fire Department 22
Fire Administration 10022100
10022100 Total EXPENDITURE $1,138,286 $1,175,147 $1,156,618 $1,085,905 ($89,242) -7.59%

10022100 Total REVENUE ($107,907) ($127,421) ($127,421) ($100,884) $26,537 -20.83%

** Fire Administration NET $1,030,379 $1,047,726 $1,029,197 $985,021 ($62,705) -5.98%

Total $1,047,726
Fire Code Enforce & Comm Svcs 10022200
10022200 Total EXPENDITURE $408,613 $405,844 $413,846 $350,957 ($54,887) -13.52%

10022200 Total REVENUE ($68,561) ($89,056) $70,000 ($416,516) ($327,460) 367.70%

** Fire Code Enforce & Comm Svcs NET $340,052 $316,788 $483,846 ($65,559) ($382,347) -120.69%

Total $316,788
Fire Field Operations 10022300
10022300 Total EXPENDITURE $18,217,222 $18,742,973 $18,819,755 $19,903,641 $1,160,668 6.19%

10022300 Total REVENUE ($3,295,554) ($4,248,803) ($3,735,000) ($4,357,585) ($108,782) 2.56%

** Fire Field Operations NET $14,921,668 $14,494,170 $15,084,755 $15,546,056 $1,051,886 7.26%

Total $14,494,170
Fire Operation Support Svcs 10022400
10022400 Total EXPENDITURE $1,075,423 $1,156,546 $1,097,014 $1,117,399 ($39,147) -3.38%

10022400 Total REVENUE ($166,067) ($235,160) ($160,000) ($176,500) $58,660 -24.94%

** Fire Operation Support Svcs NET $909,356 $921,386 $937,014 $940,899 $19,513 2.12%

Total $921,386
Air Rescue Station 10022800
10022800 Total EXPENDITURE $1,695,122 $1,726,759 $1,618,008 $1,788,125 $61,366 3.55%

10022800 Total REVENUE ($1,695,122) ($1,726,759) ($1,726,759) ($1,788,125) ($61,366) 3.55%

** Air Rescue Station NET $0 $0 ($108,751) $0 $0 ---

Total $0

**** Fire Department Net $17,201,456 $16,780,070 $17,426,061 $17,406,417 $626,347 3.73%


***** General Fund Net $17,201,456 $16,780,070 $17,426,061 $17,406,417 $626,347 3.73%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:11:14 PM (spavlak)
 Page 85
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Fire Department 22


* Payroll $1,032,084 $1,103,429 $1,081,420 $1,017,582 ($85,847) -7.78%

* Benefits $6,362 $4,600 $5,500 $5,250 $650 14.13%

* Administrative Svcs $17,365 $18,688 $15,300 $12,776 ($5,912) -31.64%

* Contractual Services $5,844 $3,350 $3,350 $2,850 ($500) -14.93%

* Maintenance & Repair $673 $0 $0 $1,000 $1,000 ---

* Rentals $10,794 $12,108 $11,548 $11,844 ($264) -2.18%

* Supplies $63,152 $30,800 $37,300 $32,131 $1,331 4.32%

* Utilities $2,011 $2,172 $2,200 $2,472 $300 13.81%

10022100 Fire Administration $1,138,286 $1,175,147 $1,156,618 $1,085,905 ($89,242)




ExpenseCategoryPresentation-CM 1 of 6 4/13/2026 9:04:10 PM (spavlak)
 Page 86
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $377,392 $381,644 $388,590 $329,668 ($51,976) -13.62%

* Benefits $75 $75 $75 $2,475 $2,400 3200.00%

* Administrative Svcs $12,112 $9,273 $9,273 $6,922 ($2,351) -25.35%

* Contractual Services $1,822 $2,000 $2,000 $1,700 ($300) -15.00%

* Maintenance & Repair $337 $0 $337 $600 $600 ---

* Supplies $13,278 $8,400 $9,119 $5,500 ($2,900) -34.52%

* Utilities $3,597 $4,452 $4,452 $4,092 ($360) -8.09%

10022200 Fire Code Enforce & Comm Svcs $408,613 $405,844 $413,846 $350,957 ($54,887)




ExpenseCategoryPresentation-CM 2 of 6 4/13/2026 9:04:10 PM (spavlak)
 Page 87
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $16,659,338 $17,284,756 $17,308,656 $18,372,103 $1,087,347 6.29%

* Benefits $416,912 $306,682 $311,225 $169,425 ($137,257) -44.76%

* Administrative Svcs $303,305 $265,816 $232,441 $265,665 ($151) -0.06%

* Contractual Services $84,290 $101,812 $102,157 $94,867 ($6,945) -6.82%

* Maintenance & Repair $254,288 $347,083 $438,392 $375,981 $28,898 8.33%

* Supplies $465,857 $402,324 $392,384 $440,100 $37,776 9.39%

* Utilities $33,232 $34,500 $34,500 $34,500 $0 0.00%

* Capital Outlay $0 $0 $0 $151,000 $151,000 ---

10022300 Fire Field Operations $18,217,222 $18,742,973 $18,819,755 $19,903,641 $1,160,668




ExpenseCategoryPresentation-CM 3 of 6 4/13/2026 9:04:10 PM (spavlak)
 Page 88
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Contractual Services $15,708 $12,000 $12,000 $6,000 ($6,000) -50.00%

* Maintenance & Repair $309,480 $367,601 $318,500 $335,595 ($32,006) -8.71%

* Rentals $483,290 $509,480 $509,480 $542,339 $32,859 6.45%

* Supplies $72,320 $67,500 $69,500 $48,500 ($19,000) -28.15%

* Utilities $183,824 $199,965 $187,534 $184,965 ($15,000) -7.50%

10022400 Fire Operation Support Svcs $1,075,423 $1,156,546 $1,097,014 $1,117,399 ($39,147)




ExpenseCategoryPresentation-CM 4 of 6 4/13/2026 9:04:10 PM (spavlak)
 Page 89
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,380,405 $1,393,560 $1,325,000 $1,518,864 $125,304 8.99%

* Benefits $14,051 $27,800 $13,975 $28,475 $675 2.43%

* Administrative Svcs $42,158 $58,600 $35,000 $53,500 ($5,100) -8.70%

* Contractual Services $46,761 $3,342 $2,457 $3,402 $60 1.80%

* Maintenance & Repair $98,943 $79,990 $91,000 $96,250 $16,260 20.33%

* Supplies $69,546 $64,311 $54,700 $65,814 $1,503 2.34%

* Minor Capital Items $12,677 $90,000 $85,000 $10,000 ($80,000) -88.89%

* Utilities $10,584 $9,156 $10,876 $11,820 $2,664 29.10%

10022800 Air Rescue Station $1,695,122 $1,726,759 $1,618,008 $1,788,125 $61,366




**** Fire Department $22,534,666 $23,207,269 $23,105,241 $24,246,027 $1,038,758 4.48%


***** General Fund $22,534,666 $23,207,269 $23,105,241 $24,246,027 $1,038,758 4.48%




ExpenseCategoryPresentation-CM 5 of 6 4/13/2026 9:04:10 PM (spavlak)
 Page 90
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Dispatch Services 23
Dispatch Services 10023500
10023500 Total EXPENDITURE $3,793,217 $4,585,476 $4,443,137 $4,898,506 $313,030 6.83%

10023500 Total REVENUE ($1,623,710) ($2,100,916) ($2,100,916) ($2,207,605) ($106,689) 5.08%

** Dispatch Services NET $2,169,507 $2,484,560 $2,342,221 $2,690,901 $206,341 8.30%

Total $2,484,560

**** Dispatch Services Net $2,169,507 $2,484,560 $2,342,221 $2,690,901 $206,341 8.30%


***** General Fund Net $2,169,507 $2,484,560 $2,342,221 $2,690,901 $206,341 8.30%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:11:39 PM (spavlak)
 Page 91
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Dispatch Services 23


* Payroll $3,032,737 $3,603,025 $3,603,025 $3,744,104 $141,079 3.92%

* Benefits $49,998 $18,800 $18,800 $18,400 ($400) -2.13%

* Administrative Svcs $18,800 $106,350 $100,298 $106,450 $100 0.09%

* Contractual Services $558,035 $625,400 $483,061 $745,500 $120,100 19.20%

* Maintenance & Repair $26,875 $23,030 $29,082 $26,700 $3,670 15.94%

* Rentals $789 $1,170 $1,170 $1,000 ($170) -14.53%

* Supplies $26,396 $25,000 $25,000 $37,500 $12,500 50.00%

* Minor Capital Items $30,239 $20,000 $20,000 $28,340 $8,340 41.70%

* Utilities $15,026 $162,701 $162,701 $190,512 $27,811 17.09%

10023500 Dispatch Services $3,793,217 $4,585,476 $4,443,137 $4,898,506 $313,030




**** Dispatch Services $3,793,217 $4,585,476 $4,443,137 $4,898,506 $313,030 6.83%


***** General Fund $3,793,217 $4,585,476 $4,443,137 $4,898,506 $313,030 6.83%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 9:05:16 PM (spavlak)
 Page 92
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Dept of Planning & Development 24
Planning & Development Admin 10024100
10024100 Total EXPENDITURE $247,435 $259,723 $259,723 $236,425 ($23,298) -8.97%

10024100 Total REVENUE ($30,000) ($30,000) ($30,000) ($30,000) $0 0.00%

** Planning & Development Admin NET $217,435 $229,723 $229,723 $206,425 ($23,298) -10.14%

Total $229,723
Planning 10024200
10024200 Total EXPENDITURE $1,332,176 $1,498,170 $1,514,731 $1,555,728 $57,558 3.84%

10024200 Total REVENUE ($958,734) ($667,769) ($667,769) ($621,128) $46,641 -6.98%

** Planning NET $373,443 $830,401 $846,962 $934,600 $104,199 12.55%

Total $830,401

**** Dept of Planning & Development Net $590,878 $1,060,124 $1,076,685 $1,141,025 $80,901 7.63%


***** General Fund Net $590,878 $1,060,124 $1,076,685 $1,141,025 $80,901 7.63%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:12:03 PM (spavlak)
 Page 93
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Dept of Planning &
Development 24


* Payroll $235,546 $248,873 $248,873 $227,068 ($21,805) -8.76%

* Benefits $1,166 $600 $600 $600 $0 0.00%

* Administrative Svcs $6,456 $6,500 $6,500 $5,000 ($1,500) -23.08%

* Contractual Services $74 $250 $250 $250 $0 0.00%

* Maintenance & Repair $1,839 $2,000 $2,000 $2,507 $507 25.35%

* Supplies $2,354 $1,500 $1,500 $1,000 ($500) -33.33%

10024100 Planning & Development Admin $247,435 $259,723 $259,723 $236,425 ($23,298)




ExpenseCategoryPresentation-CM 1 of 3 4/13/2026 9:06:18 PM (spavlak)
 Page 94
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,055,667 $1,163,999 $1,163,999 $1,319,946 $155,947 13.40%

* Benefits $626 $950 $950 $950 $0 0.00%

* Administrative Svcs $17,577 $15,850 $22,825 $18,000 $2,150 13.56%

* Contractual Services $171,493 $252,300 $259,473 $156,500 ($95,800) -37.97%

* Maintenance & Repair $43,610 $44,875 $44,875 $45,472 $597 1.33%

* Rentals $8,419 $8,640 $8,640 $8,640 $0 0.00%

* Supplies $16,229 $10,500 $12,913 $5,500 ($5,000) -47.62%

* Utilities $718 $1,056 $1,056 $720 ($336) -31.82%

10024200 Planning $1,332,176 $1,498,170 $1,514,731 $1,555,728 $57,558




**** Dept of Planning & Development $1,579,612 $1,757,893 $1,774,454 $1,792,153 $34,260 1.95%


***** General Fund $1,579,612 $1,757,893 $1,774,454 $1,792,153 $34,260 1.95%




ExpenseCategoryPresentation-CM 2 of 3 4/13/2026 9:06:18 PM (spavlak)
 Page 95
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Permitting & Inspections 25
Permitting & Inspections Admin 10025100
10025100 Total EXPENDITURE $225,757 $236,112 $236,112 $252,031 $15,919 6.74%

** Permitting & Inspections Admin NET $225,757 $236,112 $236,112 $252,031 $15,919 6.74%

Total $236,112
Inspections 10025200
10025200 Total EXPENDITURE $1,530,111 $1,669,548 $1,669,570 $1,741,444 $71,896 4.31%

10025200 Total REVENUE ($8,507,795) ($3,919,700) ($3,589,500) ($4,445,700) ($526,000) 13.42%

** Inspections NET ($6,977,684) ($2,250,152) ($1,919,930) ($2,704,256) ($454,104) -20.18%

Total ($2,250,152)
Housing Safety 10025300
10025300 Total EXPENDITURE $914,893 $1,080,755 $1,053,738 $1,106,230 $25,475 2.36%

10025300 Total REVENUE ($1,213,605) ($1,118,885) ($1,088,600) ($1,160,000) ($41,115) 3.67%

** Housing Safety NET ($298,712) ($38,130) ($34,862) ($53,770) ($15,640) -41.02%

Total ($38,130)
Business Licensing 10025400
10025400 Total EXPENDITURE $384,073 $419,516 $423,016 $438,783 $19,267 4.59%

10025400 Total REVENUE ($1,861,385) ($1,676,349) ($1,674,149) ($1,707,211) ($30,862) 1.84%

** Business Licensing NET ($1,477,312) ($1,256,833) ($1,251,133) ($1,268,428) ($11,595) -0.92%

Total ($1,256,833)

**** Permitting & Inspections Net ($8,527,950) ($3,309,003) ($2,969,813) ($3,774,423) ($465,420) -14.07%


***** General Fund Net ($8,527,950) ($3,309,003) ($2,969,813) ($3,774,423) ($465,420) -14.07%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:12:32 PM (spavlak)
 Page 96
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Permitting & Inspections 25


* Payroll $219,673 $230,192 $230,192 $242,671 $12,479 5.42%

* Benefits $0 $0 $0 $600 $600 ---

* Administrative Svcs $770 $2,200 $2,200 $3,200 $1,000 45.45%

* Contractual Services $0 $200 $200 $200 $0 0.00%

* Maintenance & Repair $552 $360 $360 $860 $500 138.89%

* Supplies $4,284 $2,500 $2,500 $4,500 $2,000 80.00%

* Utilities $478 $660 $660 $0 ($660) -100.00%

10025100 Permitting & Inspections Admin $225,757 $236,112 $236,112 $252,031 $15,919




ExpenseCategoryPresentation-CM 1 of 5 4/13/2026 9:08:05 PM (spavlak)
 Page 97
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,470,131 $1,593,698 $1,593,698 $1,647,064 $53,366 3.35%

* Benefits $2,170 $5,850 $5,850 $5,850 $0 0.00%

* Administrative Svcs $16,218 $24,650 $24,650 $26,575 $1,925 7.81%

* Contractual Services $10,258 $17,500 $17,500 $18,500 $1,000 5.71%

* Maintenance & Repair $6,670 $6,490 $6,512 $9,315 $2,825 43.53%

* Rentals $923 $1,800 $1,800 $1,800 $0 0.00%

* Supplies $20,409 $15,660 $15,660 $27,660 $12,000 76.63%

* Utilities $3,332 $3,900 $3,900 $4,680 $780 20.00%

10025200 Inspections $1,530,111 $1,669,548 $1,669,570 $1,741,444 $71,896




ExpenseCategoryPresentation-CM 2 of 5 4/13/2026 9:08:05 PM (spavlak)
 Page 98
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $842,696 $975,553 $975,553 $1,018,170 $42,617 4.37%

* Benefits $4,304 $5,650 $5,650 $6,000 $350 6.19%

* Administrative Svcs $7,621 $11,975 $11,975 $23,100 $11,125 92.90%

* Contractual Services $50,423 $59,065 $32,065 $42,500 ($16,565) -28.05%

* Maintenance & Repair $815 $2,317 $2,300 $1,640 ($677) -29.22%

* Rentals $439 $540 $540 $540 $0 0.00%

* Supplies $7,571 $24,875 $24,875 $13,800 ($11,075) -44.52%

* Utilities $1,023 $780 $780 $480 ($300) -38.46%

10025300 Housing Safety $914,893 $1,080,755 $1,053,738 $1,106,230 $25,475




ExpenseCategoryPresentation-CM 3 of 5 4/13/2026 9:08:05 PM (spavlak)
 Page 99
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $350,770 $369,222 $372,722 $387,764 $18,542 5.02%

* Benefits $1,613 $2,850 $2,850 $3,450 $600 21.05%

* Administrative Svcs $1,103 $1,675 $1,675 $2,525 $850 50.75%

* Contractual Services $17,317 $27,300 $27,300 $30,000 $2,700 9.89%

* Maintenance & Repair $1,450 $945 $945 $600 ($345) -36.51%

* Rentals $1,391 $2,064 $2,064 $2,064 $0 0.00%

* Supplies $9,616 $14,800 $14,800 $10,700 ($4,100) -27.70%

* Utilities $815 $660 $660 $1,680 $1,020 154.55%

10025400 Business Licensing $384,073 $419,516 $423,016 $438,783 $19,267




**** Permitting & Inspections $3,054,834 $3,405,931 $3,382,436 $3,538,488 $132,557 3.89%


***** General Fund $3,054,834 $3,405,931 $3,382,436 $3,538,488 $132,557 3.89%




ExpenseCategoryPresentation-CM 4 of 5 4/13/2026 9:08:05 PM (spavlak)
 Page 100
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Information Technology 29


* Payroll $1,598,376 $1,707,125 $1,634,022 $1,774,637 $67,512 3.95%

* Benefits $2,257 $4,200 $3,126 $5,650 $1,450 34.52%

* Administrative Svcs $12,902 $23,000 $23,518 $29,580 $6,580 28.61%

* Contractual Services $174,659 $74,761 $118,419 $84,206 $9,445 12.63%

* Maintenance & Repair $1,131,845 $1,228,159 $1,339,029 $1,195,499 ($32,660) -2.66%

* Rentals $317 $0 $0 $0 $0 ---

* Supplies $41,008 $42,500 $42,500 $44,000 $1,500 3.53%

* Utilities $247,073 $286,116 $259,035 $290,544 $4,428 1.55%

* Capital Outlay $186,519 $0 $0 $0 $0 ---

10029100 Information Technology $3,417,854 $3,365,861 $3,419,648 $3,424,116 $58,255




**** Information Technology $3,417,854 $3,365,861 $3,419,648 $3,424,116 $58,255 1.73%


***** General Fund $3,417,854 $3,365,861 $3,419,648 $3,424,116 $58,255 1.73%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 9:10:54 PM (spavlak)
 Page 101
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Information Technology 29
Information Technology 10029100
10029100 Total EXPENDITURE $3,417,854 $3,365,861 $3,419,648 $3,424,116 $58,255 1.73%

10029100 Total REVENUE ($363,679) ($359,568) ($376,059) ($394,862) ($35,294) 9.82%

** Information Technology NET $3,054,175 $3,006,293 $3,043,589 $3,029,254 $22,961 0.76%

Total $3,006,293

**** Information Technology Net $3,054,175 $3,006,293 $3,043,589 $3,029,254 $22,961 0.76%


***** General Fund Net $3,054,175 $3,006,293 $3,043,589 $3,029,254 $22,961 0.76%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:14:24 PM (spavlak)
 Page 102
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Public Works 31
Public Works Administration 10031100
10031100 Total EXPENDITURE $745,119 $772,751 $772,751 $1,037,656 $264,905 34.28%

10031100 Total REVENUE ($337,064) ($387,128) ($387,128) ($492,723) ($105,595) 27.28%

** Public Works Administration NET $408,055 $385,623 $385,623 $544,933 $159,310 41.31%

Total $385,623
PW Operations
10031202 Total EXPENDITURE $2,131,548 $2,205,898 $2,212,881 $2,301,740 $95,842 4.34%

10031202 Total REVENUE ($1,119) ($1,000) ($1,000) ($41,000) ($40,000) 4000.00%

** Districting NET $2,130,429 $2,204,898 $2,211,881 $2,260,740 $55,842 2.53%

10031203 Total EXPENDITURE $3,639,282 $3,346,490 $3,702,628 $3,391,456 $44,966 1.34%

10031203 Total REVENUE ($2,783,134) ($2,781,244) ($2,781,244) ($2,829,954) ($48,710) 1.75%

** Solid Waste NET $856,148 $565,246 $921,384 $561,502 ($3,744) -0.66%

10031204 Total EXPENDITURE $229,227 $239,267 $239,267 $253,797 $14,530 6.07%

10031204 Total REVENUE ($81,913) ($85,410) ($85,410) ($92,212) ($6,802) 7.96%

** Communications NET $147,314 $153,857 $153,857 $161,585 $7,728 5.02%

10031205 Total EXPENDITURE $554,168 $652,865 $652,865 $692,212 $39,347 6.03%

10031205 Total REVENUE ($491,650) ($659,465) ($659,465) ($759,792) ($100,327) 15.21%

** Portland Downtown District NET $62,518 ($6,600) ($6,600) ($67,580) ($60,980) -923.94%

10031206 Total EXPENDITURE $1,719,977 $1,646,072 $1,646,072 $1,928,013 $281,941 17.13%

10031206 Total REVENUE ($21,509) ($23,900) ($23,900) ($36,400) ($12,500) 52.30%

** Winter Operations NET $1,698,468 $1,622,172 $1,622,172 $1,891,613 $269,441 16.61%

10031207 Total EXPENDITURE $1,135,107 $1,167,817 $1,269,445 $1,214,517 $46,700 4.00%

** Island Services NET $1,135,107 $1,167,817 $1,269,445 $1,214,517 $46,700 4.00%

10031208 Total EXPENDITURE $1,989,620 $2,040,752 $2,166,614 $2,413,749 $372,997 18.28%

10031208 Total REVENUE ($1,497) ($198,650) ($198,650) ($312,650) ($114,000) 57.39%

** Traffic & Transportation Ops NET $1,988,123 $1,842,102 $1,967,964 $2,101,099 $258,997 14.06%

Total $7,549,492

*** PW Operations $8,018,107 $7,549,492 $8,140,102 $8,123,476 $573,984 7.60%

PW Engineering Division
10031302 Total EXPENDITURE $478,403 $560,448 $560,448 $566,371 $5,923 1.06%

10031302 Total REVENUE ($947,812) ($1,401,530) ($1,401,530) ($1,640,620) ($239,090) 17.06%


BudgetBookPresentation-CM 1 of 3 4/13/2026 5:14:55 PM (spavlak)
 Page 103
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26

** Transportation Engineering NET ($469,408) ($841,082) ($841,082) ($1,074,249) ($233,167) -27.72%

10031303 Total EXPENDITURE $1,393,813 $1,601,497 $1,601,497 $1,642,611 $41,114 2.57%

10031303 Total REVENUE ($1,091,724) ($917,726) ($917,726) ($1,140,835) ($223,109) 24.31%

** Engineering NET $302,090 $683,771 $683,771 $501,776 ($181,995) -26.62%

Total ($157,311)

*** PW Engineering Division ($167,318) ($157,311) ($157,311) ($572,473) ($415,162) -263.91%

Fleet Services 10031400
10031400 Total EXPENDITURE $4,694,817 $4,640,319 $4,648,722 $4,781,930 $141,611 3.05%

10031400 Total REVENUE ($323,373) ($269,988) ($269,988) ($269,988) $0 0.00%

** Fleet Services NET $4,371,444 $4,370,331 $4,378,734 $4,511,942 $141,611 3.24%

Total $4,370,331

**** Public Works Net $12,630,289 $12,148,135 $12,747,148 $12,607,878 $459,743 3.78%


***** General Fund Net $12,630,289 $12,148,135 $12,747,148 $12,607,878 $459,743 3.78%




BudgetBookPresentation-CM 2 of 3 4/13/2026 5:14:55 PM (spavlak)
 Page 104
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Public Works 31


* Payroll $691,432 $704,561 $704,561 $961,121 $256,560 36.41%

* Benefits $1,641 $1,600 $1,600 $2,200 $600 37.50%

* Administrative Svcs $8,121 $11,565 $11,565 $12,485 $920 7.96%

* Contractual Services $1,883 $4,290 $4,290 $4,290 $0 0.00%

* Maintenance & Repair $30,404 $34,765 $34,765 $36,640 $1,875 5.39%

* Rentals $1,590 $1,440 $1,440 $1,440 $0 0.00%

* Supplies $9,260 $13,150 $13,150 $18,100 $4,950 37.64%

* Utilities $789 $1,380 $1,380 $1,380 $0 0.00%

10031100 Public Works Administration $745,119 $772,751 $772,751 $1,037,656 $264,905




ExpenseCategoryPresentation-CM 1 of 12 4/13/2026 9:12:55 PM (spavlak)
 Page 105
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,874,491 $1,945,207 $1,945,207 $2,022,463 $77,256 3.97%

* Benefits $23,080 $11,110 $11,110 $16,460 $5,350 48.15%

* Administrative Svcs $1,335 $9,850 $9,850 $12,250 $2,400 24.37%

* Contractual Services $63,207 $62,206 $69,189 $59,295 ($2,911) -4.68%

* Maintenance & Repair $2,149 $3,100 $3,100 $3,100 $0 0.00%

* Rentals $9,232 $14,500 $14,500 $14,500 $0 0.00%

* Supplies $154,236 $155,725 $155,725 $169,472 $13,747 8.83%

* Utilities $3,817 $4,200 $4,200 $4,200 $0 0.00%

10031202 Districting $2,131,548 $2,205,898 $2,212,881 $2,301,740 $95,842




ExpenseCategoryPresentation-CM 2 of 12 4/13/2026 9:12:55 PM (spavlak)
 Page 106
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,266,863 $1,392,241 $1,392,241 $1,462,032 $69,791 5.01%

* Benefits $40,653 $15,200 $15,200 $17,050 $1,850 12.17%

* Administrative Svcs $6,204 $6,679 $6,679 $8,179 $1,500 22.46%

* Contractual Services $2,213,246 $1,831,890 $2,167,151 $1,788,265 ($43,625) -2.38%

* Maintenance & Repair $5,209 $7,260 $11,237 $14,160 $6,900 95.04%

* Rentals $3,426 $0 $0 $0 $0 ---

* Supplies $20,124 $18,320 $35,220 $24,370 $6,050 33.02%

* Minor Capital Items $14,950 $0 $0 $0 $0 ---

* Utilities $1,931 $2,400 $2,400 $2,400 $0 0.00%

* Capital Outlay $0 $72,500 $72,500 $75,000 $2,500 3.45%

10031203 Solid Waste $3,639,282 $3,346,490 $3,702,628 $3,391,456 $44,966




ExpenseCategoryPresentation-CM 3 of 12 4/13/2026 9:12:55 PM (spavlak)
 Page 107
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $213,754 $218,130 $218,130 $226,860 $8,730 4.00%

* Benefits $737 $1,125 $1,125 $1,125 $0 0.00%

* Administrative Svcs $100 $100 $100 $100 $0 0.00%

* Contractual Services $9,180 $8,000 $8,000 $8,000 $0 0.00%

* Maintenance & Repair $0 $500 $500 $500 $0 0.00%

* Rentals $932 $1,340 $1,340 $1,340 $0 0.00%

* Supplies $4,524 $7,300 $7,300 $13,100 $5,800 79.45%

* Utilities $0 $2,772 $2,772 $2,772 $0 0.00%

10031204 Communications $229,227 $239,267 $239,267 $253,797 $14,530




ExpenseCategoryPresentation-CM 4 of 12 4/13/2026 9:12:55 PM (spavlak)
 Page 108
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $496,375 $587,615 $587,615 $620,242 $32,627 5.55%

* Benefits $5,145 $3,450 $3,450 $5,100 $1,650 47.83%

* Administrative Svcs $100 $400 $400 $400 $0 0.00%

* Contractual Services $33,930 $39,840 $39,840 $39,840 $0 0.00%

* Maintenance & Repair $0 $300 $300 $570 $270 90.00%

* Rentals $433 $360 $360 $360 $0 0.00%

* Supplies $16,767 $18,900 $18,900 $23,700 $4,800 25.40%

* Minor Capital Items $827 $0 $0 $0 $0 ---

* Utilities $592 $2,000 $2,000 $2,000 $0 0.00%

10031205 Portland Downtown District $554,168 $652,865 $652,865 $692,212 $39,347




ExpenseCategoryPresentation-CM 5 of 12 4/13/2026 9:12:55 PM (spavlak)
 Page 109
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $484,920 $506,631 $506,631 $609,652 $103,021 20.33%

* Administrative Svcs $4,124 $5,750 $5,750 $8,000 $2,250 39.13%

* Contractual Services $32,394 $34,265 $34,265 $39,265 $5,000 14.59%

* Maintenance & Repair $1,731 $5,000 $5,000 $7,500 $2,500 50.00%

* Rentals $436,094 $550,590 $550,590 $609,550 $58,960 10.71%

* Supplies $748,732 $542,600 $542,600 $652,810 $110,210 20.31%

* Utilities $0 $1,236 $1,236 $1,236 $0 0.00%

* Capital Outlay $0 $0 $0 $0 $0 ---

10031206 Winter Operations $1,719,977 $1,646,072 $1,646,072 $1,928,013 $281,941




ExpenseCategoryPresentation-CM 6 of 12 4/13/2026 9:12:55 PM (spavlak)
 Page 110
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $677,665 $726,342 $726,342 $759,342 $33,000 4.54%

* Benefits $3,295 $6,495 $6,495 $6,495 $0 0.00%

* Administrative Svcs $342 $2,200 $2,200 $2,200 $0 0.00%

* Contractual Services $355,722 $323,370 $394,281 $345,470 $22,100 6.83%

* Maintenance & Repair $2,789 $7,500 $7,500 $7,500 $0 0.00%

* Rentals $13,707 $9,750 $9,750 $9,750 $0 0.00%

* Supplies $43,667 $59,300 $90,017 $70,900 $11,600 19.56%

* Minor Capital Items $23,824 $20,000 $20,000 $0 ($20,000) -100.00%

* Utilities $14,097 $12,860 $12,860 $12,860 $0 0.00%

* Capital Outlay $0 $0 $0 $0 $0 ---

10031207 Island Services $1,135,107 $1,167,817 $1,269,445 $1,214,517 $46,700




ExpenseCategoryPresentation-CM 7 of 12 4/13/2026 9:12:55 PM (spavlak)
 Page 111
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $776,024 $781,505 $781,505 $865,307 $83,802 10.72%

* Benefits $5,772 $4,870 $4,910 $5,830 $960 19.71%

* Administrative Svcs $5,939 $9,105 $9,105 $13,990 $4,885 53.65%

* Contractual Services $458,970 $532,280 $637,180 $673,010 $140,730 26.44%

* Maintenance & Repair $129,451 $196,087 $214,212 $287,187 $91,100 46.46%

* Rentals $80 $780 $780 $780 $0 0.00%

* Supplies $255,470 $234,906 $237,704 $261,426 $26,520 11.29%

* Minor Capital Items $16,508 $50,575 $50,575 $50,575 $0 0.00%

* Utilities $296,946 $230,644 $230,644 $255,644 $25,000 10.84%

* Capital Outlay $21,320 $0 $0 $0 $0 ---

10031208 Traffic & Transportation Ops $1,989,620 $2,040,752 $2,166,614 $2,413,749 $372,997




ExpenseCategoryPresentation-CM 8 of 12 4/13/2026 9:12:55 PM (spavlak)
 Page 112
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $434,118 $491,688 $491,688 $515,571 $23,883 4.86%

* Benefits $2,180 $3,160 $3,160 $3,160 $0 0.00%

* Administrative Svcs $6,321 $14,360 $14,360 $14,750 $390 2.72%

* Contractual Services $5,829 $15,850 $15,850 $16,300 $450 2.84%

* Maintenance & Repair $19,527 $23,000 $23,000 $5,000 ($18,000) -78.26%

* Rentals $442 $0 $0 $0 $0 ---

* Supplies $9,507 $11,850 $11,850 $11,050 ($800) -6.75%

* Utilities $480 $540 $540 $540 $0 0.00%

10031302 Transportation Engineering $478,403 $560,448 $560,448 $566,371 $5,923




ExpenseCategoryPresentation-CM 9 of 12 4/13/2026 9:12:55 PM (spavlak)
 Page 113
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,341,416 $1,525,383 $1,525,383 $1,566,937 $41,554 2.72%

* Benefits $2,858 $3,180 $3,180 $3,180 $0 0.00%

* Administrative Svcs $10,763 $15,760 $15,760 $15,520 ($240) -1.52%

* Contractual Services $17,936 $28,300 $28,300 $21,300 ($7,000) -24.73%

* Maintenance & Repair $2,286 $5,650 $5,650 $14,150 $8,500 150.44%

* Rentals $913 $780 $780 $780 $0 0.00%

* Supplies $15,429 $20,200 $20,200 $18,500 ($1,700) -8.42%

* Utilities $2,212 $2,244 $2,244 $2,244 $0 0.00%

10031303 Engineering $1,393,813 $1,601,497 $1,601,497 $1,642,611 $41,114




ExpenseCategoryPresentation-CM 10 of 12 4/13/2026 9:12:55 PM (spavlak)
 Page 114
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,941,529 $2,157,051 $2,157,051 $2,170,550 $13,499 0.63%

* Benefits $30,571 $31,800 $31,850 $31,800 $0 0.00%

* Administrative Svcs $20,905 $36,850 $35,156 $39,850 $3,000 8.14%

* Contractual Services $1,713 $2,555 $2,555 $2,555 $0 0.00%

* Maintenance & Repair $1,402,272 $1,409,388 $1,417,436 $1,452,100 $42,712 3.03%

* Rentals $16,109 $11,080 $11,080 $11,080 $0 0.00%

* Supplies $1,133,709 $974,435 $974,435 $1,046,835 $72,400 7.43%

* Minor Capital Items $5,475 $0 $1,999 $0 $0 ---

* Utilities $971 $2,160 $2,160 $2,160 $0 0.00%

* Capital Outlay $141,563 $15,000 $15,000 $25,000 $10,000 66.67%

10031400 Fleet Services $4,694,817 $4,640,319 $4,648,722 $4,781,930 $141,611




**** Public Works $18,711,083 $18,874,176 $19,473,189 $20,224,052 $1,349,876 7.15%


***** General Fund $18,711,083 $18,874,176 $19,473,189 $20,224,052 $1,349,876 7.15%




ExpenseCategoryPresentation-CM 11 of 12 4/13/2026 9:12:55 PM (spavlak)
 Page 115
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Parks, Rec & Facilities 33
Parks Rec & Fac Administration 10033100
10033100 Total EXPENDITURE $783,111 $822,204 $856,143 $958,508 $136,304 16.58%

** Parks Rec & Fac Administration NET $783,111 $822,204 $856,143 $958,508 $136,304 16.58%

Total $822,204
Parks Division
10033202 Total EXPENDITURE $1,536,006 $1,622,069 $1,751,810 $1,962,073 $340,004 20.96%

10033202 Total REVENUE ($130,616) ($179,855) ($180,253) ($194,055) ($14,200) 7.90%

** Parks NET $1,405,391 $1,442,214 $1,571,557 $1,768,018 $325,804 22.59%

10033203 Total EXPENDITURE $941,834 $1,046,482 $1,037,935 $1,194,247 $147,765 14.12%

10033203 Total REVENUE ($23,040) ($23,040) $25,168 ($25,200) ($2,160) 9.38%

** Forestry NET $918,794 $1,023,442 $1,063,103 $1,169,047 $145,605 14.23%

10033204 Total EXPENDITURE $1,118,851 $1,154,495 $1,215,216 $1,198,695 $44,200 3.83%

10033204 Total REVENUE ($636,537) ($692,208) ($706,837) ($721,468) ($29,260) 4.23%

** Athletic Facilities NET $482,314 $462,287 $508,379 $477,227 $14,940 3.23%

10033205 Total EXPENDITURE $830,307 $756,406 $802,057 $785,072 $28,666 3.79%

10033205 Total REVENUE ($864,041) ($790,544) ($891,457) ($1,012,293) ($221,749) 28.05%

** Cemeteries NET ($33,734) ($34,138) ($89,400) ($227,221) ($193,083) -565.60%

Total $2,893,805

*** Parks Division $2,772,764 $2,893,805 $3,053,639 $3,187,071 $293,266 10.13%

Recreation Division
10033302 Total EXPENDITURE $2,223,812 $2,475,302 $2,442,012 $2,492,426 $17,124 0.69%

10033302 Total REVENUE ($2,242,957) ($2,632,755) ($2,696,070) ($2,898,742) ($265,987) 10.10%

** Recreation NET ($19,145) ($157,453) ($254,058) ($406,316) ($248,863) -158.06%

10033303 Total EXPENDITURE $474,189 $591,562 $553,996 $870,268 $278,706 47.11%

10033303 Total REVENUE ($230,174) ($250,249) ($116,820) ($447,460) ($197,211) 78.81%

** Aquatics NET $244,016 $341,313 $437,176 $422,808 $81,495 23.88%

10033304 Total EXPENDITURE $1,314,853 $1,344,894 $1,356,659 $1,448,597 $103,703 7.71%

10033304 Total REVENUE ($2,289,235) ($2,231,385) ($2,323,761) ($2,451,687) ($220,302) 9.87%

** Riverside Golf Course NET ($974,382) ($886,491) ($967,102) ($1,003,090) ($116,599) -13.15%

10033305 Total EXPENDITURE $23,722 $23,400 $18,369 $21,660 ($1,740) -7.44%

10033305 Total REVENUE ($15,170) ($38,430) ($28,800) ($35,430) $3,000 -7.81%


BudgetBookPresentation-CM 1 of 3 4/13/2026 5:15:53 PM (spavlak)
 Page 116
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26

** Golf Course Restaurant NET $8,552 ($15,030) ($10,431) ($13,770) $1,260 8.38%

10033306 Total EXPENDITURE $669,245 $624,773 $626,627 $654,898 $30,125 4.82%

10033306 Total REVENUE ($740,576) ($675,775) ($664,129) ($766,990) ($91,215) 13.50%

** Ice Arena NET ($71,331) ($51,002) ($37,502) ($112,092) ($61,090) -119.78%

Total ($768,663)

*** Recreation Division ($812,289) ($768,663) ($831,917) ($1,112,460) ($343,797) -44.73%

Public Assemblies
10033401 Total EXPENDITURE $1,192,256 $1,260,378 $1,312,353 $1,708,793 $448,415 35.58%

10033401 Total REVENUE ($876,495) ($1,092,400) ($1,108,429) ($1,085,275) $7,125 -0.65%

** Public Assemblies Admin NET $315,761 $167,978 $203,924 $623,518 $455,540 271.19%

10033402 Total EXPENDITURE $986,412 $811,140 $893,572 $863,034 $51,894 6.40%

10033402 Total REVENUE ($968,074) ($865,000) ($955,000) ($965,000) ($100,000) 11.56%

** Concessions NET $18,338 ($53,860) ($61,428) ($101,966) ($48,106) -89.32%

10033404 Total EXPENDITURE $1,448,796 $1,368,143 $1,532,103 $0 ($1,368,143) -100.00%

** Custodial Services NET $1,448,796 $1,368,143 $1,532,103 $0 ($1,368,143) -100.00%

10033405 Total EXPENDITURE $246,365 $237,149 $251,758 $264,057 $26,908 11.35%

10033405 Total REVENUE ($940,538) ($790,834) ($798,500) ($833,348) ($42,514) 5.38%

** Merrill Auditorium NET ($694,173) ($553,685) ($546,742) ($569,291) ($15,606) -2.82%

Total $928,576

*** Public Assemblies $1,088,722 $928,576 $1,127,857 ($47,739) ($976,315) -105.14%


**** Parks, Rec & Facilities Net $3,832,308 $3,875,922 $4,205,722 $2,985,380 ($890,542) -22.98%


***** General Fund Net $3,832,308 $3,875,922 $4,205,722 $2,985,380 ($890,542) -22.98%




BudgetBookPresentation-CM 2 of 3 4/13/2026 5:15:53 PM (spavlak)
 Page 117
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Parks, Rec & Facilities 33


* Payroll $677,650 $721,419 $742,794 $857,404 $135,985 18.85%

* Benefits $525 $2,400 $1,869 $2,400 $0 0.00%

* Administrative Svcs $53,764 $41,405 $49,052 $47,940 $6,535 15.78%

* Contractual Services $10,567 $11,740 $12,707 $8,700 ($3,040) -25.89%

* Maintenance & Repair $16,425 $25,120 $27,968 $23,644 ($1,476) -5.88%

* Rentals $2,604 $2,760 $2,760 $2,760 $0 0.00%

* Supplies $18,105 $17,000 $18,033 $13,500 ($3,500) -20.59%

* Utilities $985 $360 $960 $2,160 $1,800 500.00%

10033100 Parks Rec & Fac Administration $783,111 $822,204 $856,143 $958,508 $136,304




ExpenseCategoryPresentation-CM 1 of 15 4/13/2026 9:15:20 PM (spavlak)
 Page 118
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,044,991 $1,226,028 $1,171,546 $1,445,491 $219,463 17.90%

* Benefits $19,631 $17,900 $20,715 $23,100 $5,200 29.05%

* Administrative Svcs $7,081 $6,125 $6,895 $7,125 $1,000 16.33%

* Contractual Services $224,258 $168,032 $302,473 $161,900 ($6,132) -3.65%

* Maintenance & Repair $5,147 $11,954 $12,630 $17,562 $5,608 46.91%

* Rentals $25,378 $16,000 $24,000 $104,300 $88,300 551.88%

* Supplies $74,197 $76,070 $96,219 $107,500 $31,430 41.32%

* Minor Capital Items $5,258 $20,000 $18,796 $10,500 ($9,500) -47.50%

* Utilities $81,439 $79,960 $98,536 $84,595 $4,635 5.80%

10033202 Parks $1,536,006 $1,622,069 $1,751,810 $1,962,073 $340,004




ExpenseCategoryPresentation-CM 2 of 15 4/13/2026 9:15:20 PM (spavlak)
 Page 119
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $739,405 $844,152 $767,741 $931,167 $87,015 10.31%

* Benefits $4,346 $10,485 $14,667 $12,035 $1,550 14.78%

* Administrative Svcs $6,979 $9,305 $6,879 $11,085 $1,780 19.13%

* Contractual Services $102,669 $129,300 $158,599 $177,200 $47,900 37.05%

* Maintenance & Repair $536 $1,990 $1,485 $1,960 ($30) -1.51%

* Rentals $0 $3,000 $2,000 $3,000 $0 0.00%

* Supplies $85,530 $45,850 $81,080 $55,400 $9,550 20.83%

* Minor Capital Items $0 $0 $3,062 $0 $0 ---

* Utilities $2,369 $2,400 $2,422 $2,400 $0 0.00%

10033203 Forestry $941,834 $1,046,482 $1,037,935 $1,194,247 $147,765




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 Page 120
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $801,871 $814,315 $856,450 $833,708 $19,393 2.38%

* Benefits $8,052 $9,280 $7,225 $9,730 $450 4.85%

* Administrative Svcs $2,199 $3,700 $4,579 $3,700 $0 0.00%

* Contractual Services $32,875 $17,750 $43,153 $33,750 $16,000 90.14%

* Maintenance & Repair $12,344 $28,600 $31,938 $28,570 ($30) -0.10%

* Rentals $15,755 $18,500 $20,982 $18,500 $0 0.00%

* Supplies $166,072 $180,374 $163,085 $184,874 $4,500 2.49%

* Minor Capital Items $9,963 $9,400 $9,801 $9,400 $0 0.00%

* Utilities $69,721 $72,576 $78,003 $76,463 $3,887 5.36%

10033204 Athletic Facilities $1,118,851 $1,154,495 $1,215,216 $1,198,695 $44,200




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 Page 121
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $620,678 $583,777 $584,700 $590,675 $6,898 1.18%

* Benefits $2,924 $4,200 $3,540 $4,200 $0 0.00%

* Administrative Svcs $2,344 $3,805 $3,714 $4,275 $470 12.35%

* Contractual Services $129,757 $65,052 $110,216 $66,052 $1,000 1.54%

* Maintenance & Repair $4,842 $17,200 $10,649 $23,580 $6,380 37.09%

* Rentals $2,986 $5,600 $5,081 $9,600 $4,000 71.43%

* Supplies $51,309 $66,000 $66,196 $66,000 $0 0.00%

* Minor Capital Items $0 $2,500 $2,500 $12,000 $9,500 380.00%

* Utilities $5,905 $8,272 $5,461 $8,690 $418 5.05%

* Capital Outlay $0 $0 $10,000 $0 $0 ---

10033205 Cemeteries $830,307 $756,406 $802,057 $785,072 $28,666




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 Page 122
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,828,947 $2,037,613 $1,969,820 $2,033,675 ($3,938) -0.19%

* Benefits $2,718 $16,490 $16,490 $16,490 $0 0.00%

* Administrative Svcs $15,376 $26,430 $35,104 $31,302 $4,872 18.43%

* Contractual Services $222,542 $244,230 $245,839 $242,710 ($1,520) -0.62%

* Maintenance & Repair $26,322 $8,980 $9,168 $8,670 ($310) -3.45%

* Rentals $42,078 $57,450 $57,200 $60,200 $2,750 4.79%

* Supplies $72,729 $71,665 $96,354 $86,935 $15,270 21.31%

* Utilities $13,101 $12,444 $12,037 $12,444 $0 0.00%

10033302 Recreation $2,223,812 $2,475,302 $2,442,012 $2,492,426 $17,124




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 Page 123
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $415,518 $523,107 $348,163 $694,227 $171,120 32.71%

* Benefits $683 $2,360 $6,860 $8,460 $6,100 258.47%

* Administrative Svcs $3,962 $2,925 $5,740 $7,460 $4,535 155.04%

* Contractual Services $9,502 $32,900 $133,604 $21,800 ($11,100) -33.74%

* Maintenance & Repair $10,342 $2,270 $2,964 $16,346 $14,076 620.09%

* Supplies $14,032 $26,500 $53,318 $95,505 $69,005 260.40%

* Utilities $20,150 $1,500 $3,347 $26,470 $24,970 1664.67%

10033303 Aquatics $474,189 $591,562 $553,996 $870,268 $278,706




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 Page 124
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $638,982 $668,012 $668,968 $688,960 $20,948 3.14%

* Benefits $4,414 $6,900 $6,900 $6,900 $0 0.00%

* Administrative Svcs $23,613 $28,645 $28,645 $32,170 $3,525 12.31%

* Contractual Services $39,353 $105,339 $105,339 $101,259 ($4,080) -3.87%

* Maintenance & Repair $63,143 $41,790 $41,735 $41,790 $0 0.00%

* Rentals $75,334 $135,770 $135,770 $171,362 $35,592 26.21%

* Supplies $376,938 $280,790 $281,040 $327,920 $47,130 16.78%

* Minor Capital Items $0 $0 $10,614 $0 $0 ---

* Utilities $78,407 $77,648 $77,648 $78,236 $588 0.76%

10033304 Riverside Golf Course $1,314,853 $1,344,894 $1,356,659 $1,448,597 $103,703




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 Page 125
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Administrative Svcs $0 $0 $0 $0 $0 ---

* Contractual Services $0 $0 $200 $0 $0 ---

* Maintenance & Repair $8,499 $9,000 $4,997 $9,000 $0 0.00%

* Rentals $1,792 $2,400 $1,376 $0 ($2,400) -100.00%

* Supplies $1,141 $1,000 $1,749 $1,000 $0 0.00%

* Utilities $10,016 $11,000 $10,047 $11,660 $660 6.00%

* Capital Outlay $2,274 $0 $0 $0 $0 ---

10033305 Golf Course Restaurant $23,722 $23,400 $18,369 $21,660 ($1,740)




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 Page 126
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $354,073 $349,991 $349,991 $369,745 $19,754 5.64%

* Benefits $1,434 $1,440 $1,600 $1,600 $160 11.11%

* Administrative Svcs $945 $910 $950 $1,010 $100 10.99%

* Contractual Services $23,003 $17,190 $17,190 $18,155 $965 5.61%

* Maintenance & Repair $46,536 $36,980 $36,980 $37,235 $255 0.69%

* Rentals $1,297 $1,104 $1,104 $1,260 $156 14.13%

* Supplies $40,942 $29,550 $30,615 $27,210 ($2,340) -7.92%

* Utilities $201,015 $187,608 $188,197 $198,683 $11,075 5.90%

10033306 Ice Arena $669,245 $624,773 $626,627 $654,898 $30,125




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 Page 127
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,077,625 $1,131,522 $1,125,788 $1,492,342 $360,820 31.89%

* Benefits $1,200 $2,760 $2,760 $4,200 $1,440 52.17%

* Administrative Svcs $23,745 $25,220 $25,220 $29,635 $4,415 17.51%

* Contractual Services $17,671 $51,000 $80,110 $71,000 $20,000 39.22%

* Maintenance & Repair $8,412 $6,740 $31,200 $39,732 $32,992 489.50%

* Rentals $0 $0 $90 $0 $0 ---

* Supplies $28,542 $36,000 $40,000 $64,700 $28,700 79.72%

* Utilities $5,061 $7,136 $7,185 $7,184 $48 0.67%

10033401 Public Assemblies Admin $1,192,256 $1,260,378 $1,312,353 $1,708,793 $448,415




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 Page 128
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $383,459 $374,500 $391,419 $393,738 $19,238 5.14%

* Benefits $1,511 $2,560 $2,560 $2,560 $0 0.00%

* Administrative Svcs $2,581 $3,520 $3,580 $3,530 $10 0.28%

* Contractual Services $148,792 $140,480 $142,678 $140,480 $0 0.00%

* Maintenance & Repair $7,702 $9,750 $9,750 $9,750 $0 0.00%

* Supplies $439,798 $275,250 $338,115 $307,500 $32,250 11.72%

* Utilities $2,570 $5,080 $5,470 $5,476 $396 7.80%

10033402 Concessions $986,412 $811,140 $893,572 $863,034 $51,894




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 Page 129
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,126,777 $1,171,368 $1,134,907 $0 ($1,171,368) -100.00%

* Benefits $5,530 $9,080 $9,080 $0 ($9,080) -100.00%

* Administrative Svcs $1,183 $687 $615 $0 ($687) -100.00%

* Contractual Services $13,162 $26,258 $130,000 $0 ($26,258) -100.00%

* Maintenance & Repair $25,097 $15,000 $15,000 $0 ($15,000) -100.00%

* Rentals $149,407 $26,300 $100,000 $0 ($26,300) -100.00%

* Supplies $127,640 $119,450 $142,501 $0 ($119,450) -100.00%

10033404 Custodial Services $1,448,796 $1,368,143 $1,532,103 $0 ($1,368,143)




ExpenseCategoryPresentation-CM 13 of 15 4/13/2026 9:15:20 PM (spavlak)
 Page 130
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $188,760 $175,435 $181,397 $196,862 $21,427 12.21%

* Benefits $1,002 $600 $900 $600 $0 0.00%

* Contractual Services $12,905 $20,100 $20,195 $25,200 $5,100 25.37%

* Maintenance & Repair $30,868 $27,810 $30,000 $29,475 $1,665 5.99%

* Supplies $7,210 $11,500 $10,600 $10,000 ($1,500) -13.04%

* Utilities $5,619 $1,704 $8,666 $1,920 $216 12.68%

10033405 Merrill Auditorium $246,365 $237,149 $251,758 $264,057 $26,908




**** Parks, Rec & Facilities $13,789,759 $14,138,397 $14,650,610 $14,422,328 $283,931 2.01%


***** General Fund $13,789,759 $14,138,397 $14,650,610 $14,422,328 $283,931 2.01%




ExpenseCategoryPresentation-CM 14 of 15 4/13/2026 9:15:20 PM (spavlak)
 Page 131
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Public Buildings & Waterfront 35
Public Buildings
10035404 Total EXPENDITURE $0 $0 $0 $799,462 $799,462 ---

** Public Buildings Custodial NET $0 $0 $0 $799,462 $799,462 ---

Total $0

*** Public Buildings $0 $0 $0 $799,462 $799,462 ---

PB & Wtrfnt - Admin
10035100 Total EXPENDITURE $525,923 $482,719 $483,119 $530,042 $47,323 9.80%

** PB & Wtrfnt - Administration NET $525,923 $482,719 $483,119 $530,042 $47,323 9.80%

10035101 Total EXPENDITURE $698,594 $811,547 $811,747 $937,387 $125,840 15.51%

10035101 Total REVENUE ($36,088) ($36,100) ($36,100) ($38,100) ($2,000) 5.54%

** PB & Wtrfnt - Trades NET $662,505 $775,447 $775,647 $899,287 $123,840 15.97%

10035102 Total EXPENDITURE $586,779 $0 $3,842 $0 $0 ---

10035102 Total REVENUE ($579,123) $0 $0 $0 $0 ---

** PB & Wtrfnt - School HVAC NET $7,655 $0 $3,842 $0 $0 ---

Total $1,258,166

*** PB & Wtrfnt - Admin $1,196,084 $1,258,166 $1,262,608 $1,429,329 $171,163 13.60%

PB & Wtrfnt - Buildings
10035201 Total EXPENDITURE $372,239 $291,730 $292,657 $292,510 $780 0.27%

** PB & Wtrfnt - Public Safety NET $372,239 $291,730 $292,657 $292,510 $780 0.27%

10035202 Total EXPENDITURE $1,439,329 $2,127,491 $2,536,693 $2,103,060 ($24,431) -1.15%

10035202 Total REVENUE ($222,675) ($535,000) ($535,000) ($610,000) ($75,000) 14.02%

** PB & Wtrfnt - City Hall NET $1,216,654 $1,592,491 $2,001,693 $1,493,060 ($99,431) -6.24%

10035203 Total EXPENDITURE $196,322 $298,965 $471,690 $269,745 ($29,220) -9.77%

** PB & Wtrfnt - Merrill (PB) NET $196,322 $298,965 $471,690 $269,745 ($29,220) -9.77%

10035204 Total EXPENDITURE $407,032 $350,570 $351,065 $365,995 $15,425 4.40%

10035204 Total REVENUE ($566,676) ($510,000) ($510,000) ($510,000) $0 0.00%

** PB & Wtrfnt - Hadlock NET ($159,644) ($159,430) ($158,935) ($144,005) $15,425 9.68%

10035205 Total EXPENDITURE $243,528 $281,900 $342,004 $281,970 $70 0.02%

** PB & Wtrfnt - Expo NET $243,528 $281,900 $342,004 $281,970 $70 0.02%

10035206 Total EXPENDITURE $350,804 $407,630 $427,771 $467,730 $60,100 14.74%

** PB & Wtrfnt - Canco Rd NET $350,804 $407,630 $427,771 $467,730 $60,100 14.74%

BudgetBookPresentation-CM 1 of 3 4/13/2026 5:16:31 PM (spavlak)
 Page 132
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26

10035210 Total EXPENDITURE $205,444 $245,025 $245,559 $251,085 $6,060 2.47%

** PB & Wtrfnt - Other Bldgs NET $205,444 $245,025 $245,559 $251,085 $6,060 2.47%

Total $2,958,311

*** PB & Wtrfnt - Buildings $2,425,347 $2,958,311 $3,622,439 $2,912,095 ($46,216) -1.56%

PB & Wtrfnt - Waterfront 10035300
10035300 Total EXPENDITURE $1,467,173 $1,570,113 $1,784,408 $1,658,428 $88,315 5.62%

10035300 Total REVENUE ($4,236,036) ($3,640,873) ($3,938,034) ($3,920,826) ($279,953) 7.69%

** PB & Wtrfnt - Waterfront NET ($2,768,863) ($2,070,760) ($2,153,626) ($2,262,398) ($191,638) -9.25%

Total ($2,070,760)

**** Public Buildings & Waterfront Net $852,568 $2,145,717 $2,731,421 $2,878,488 $732,771 34.15%


***** General Fund Net $852,568 $2,145,717 $2,731,421 $2,878,488 $732,771 34.15%




BudgetBookPresentation-CM 2 of 3 4/13/2026 5:16:31 PM (spavlak)
 Page 133
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Public Buildings & Waterfront
35


* Payroll $511,881 $471,219 $471,419 $519,142 $47,923 10.17%

* Benefits $2,848 $3,200 $3,400 $3,400 $200 6.25%

* Administrative Svcs $1,696 $2,550 $2,550 $2,550 $0 0.00%

* Contractual Services $90 $250 $250 $250 $0 0.00%

* Maintenance & Repair $1,252 $3,000 $3,000 $2,200 ($800) -26.67%

* Rentals $1,176 $1,500 $1,500 $1,500 $0 0.00%

* Supplies $6,980 $1,000 $1,000 $1,000 $0 0.00%

* Utilities $0 $0 $0 $0 $0 ---

10035100 PB & Wtrfnt - Administration $525,923 $482,719 $483,119 $530,042 $47,323




ExpenseCategoryPresentation-CM 1 of 13 4/13/2026 9:16:47 PM (spavlak)
 Page 134
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $676,596 $784,847 $784,847 $905,187 $120,340 15.33%

* Benefits $5,568 $10,150 $10,150 $10,550 $400 3.94%

* Administrative Svcs $5,179 $7,050 $7,050 $8,150 $1,100 15.60%

* Contractual Services $565 $0 $200 $0 $0 ---

* Maintenance & Repair $0 $0 $0 $0 $0 ---

* Supplies $10,685 $9,500 $9,500 $13,500 $4,000 42.11%

10035101 PB & Wtrfnt - Trades $698,594 $811,547 $811,747 $937,387 $125,840




ExpenseCategoryPresentation-CM 2 of 13 4/13/2026 9:16:47 PM (spavlak)
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 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Contractual Services $20,984 $26,930 $27,857 $27,710 $780 2.90%

* Maintenance & Repair $93,138 $69,000 $69,000 $69,000 $0 0.00%

* Supplies $26,897 $35,000 $35,000 $35,000 $0 0.00%

* Utilities $126,505 $160,800 $160,800 $160,800 $0 0.00%

* Capital Outlay $0 $0 $0 $0 $0 ---

10035201 PB & Wtrfnt - Public Safety $372,239 $291,730 $292,657 $292,510 $780




ExpenseCategoryPresentation-CM 4 of 13 4/13/2026 9:16:47 PM (spavlak)
 Page 136
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $202,116 $228,021 $228,021 $238,110 $10,089 4.42%

* Benefits $1,055 $800 $800 $1,400 $600 75.00%

* Contractual Services $20,867 $52,670 $143,097 $18,550 ($34,120) -64.78%

* Maintenance & Repair $70,502 $150,000 $158,775 $150,000 $0 0.00%

* Supplies $34,617 $48,000 $48,000 $58,000 $10,000 20.83%

* Minor Capital Items $0 $0 $0 $0 $0 ---

* Utilities $1,052,624 $1,598,000 $1,908,000 $1,637,000 $39,000 2.44%

* Capital Outlay $47,815 $50,000 $50,000 $0 ($50,000) -100.00%

10035202 PB & Wtrfnt - City Hall $1,439,329 $2,127,491 $2,536,693 $2,103,060 ($24,431)




ExpenseCategoryPresentation-CM 5 of 13 4/13/2026 9:16:47 PM (spavlak)
 Page 137
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Contractual Services $7,951 $15,470 $15,470 $16,250 $780 5.04%

* Maintenance & Repair $57,656 $143,495 $310,595 $143,495 $0 0.00%

* Supplies $18,546 $30,000 $30,000 $30,000 $0 0.00%

* Utilities $62,156 $110,000 $110,000 $80,000 ($30,000) -27.27%

* Capital Outlay $44,375 $0 $5,625 $0 $0 ---

10035203 PB & Wtrfnt - Merrill (PB) $196,322 $298,965 $471,690 $269,745 ($29,220)




ExpenseCategoryPresentation-CM 6 of 13 4/13/2026 9:16:47 PM (spavlak)
 Page 138
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Contractual Services $6,676 $8,770 $9,265 $9,195 $425 4.85%

* Maintenance & Repair $85,642 $63,800 $63,800 $78,800 $15,000 23.51%

* Supplies $22,750 $28,000 $28,000 $28,000 $0 0.00%

* Utilities $282,881 $250,000 $250,000 $250,000 $0 0.00%

* Capital Outlay $0 $0 $0 $0 $0 ---

10035204 PB & Wtrfnt - Hadlock $407,032 $350,570 $351,065 $365,995 $15,425




ExpenseCategoryPresentation-CM 7 of 13 4/13/2026 9:16:47 PM (spavlak)
 Page 139
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Contractual Services $4,502 $5,800 $7,904 $5,870 $70 1.21%

* Maintenance & Repair $61,373 $108,000 $108,000 $108,000 $0 0.00%

* Supplies $15,327 $21,000 $21,000 $21,000 $0 0.00%

* Utilities $104,315 $147,100 $147,100 $147,100 $0 0.00%

* Capital Outlay $8,333 $0 $58,000 $0 $0 ---

10035205 PB & Wtrfnt - Expo $243,528 $281,900 $342,004 $281,970 $70




ExpenseCategoryPresentation-CM 8 of 13 4/13/2026 9:16:47 PM (spavlak)
 Page 140
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Contractual Services $10,972 $14,850 $15,636 $14,950 $100 0.67%

* Maintenance & Repair $132,223 $207,000 $226,355 $247,000 $40,000 19.32%

* Supplies $30,060 $30,000 $30,000 $30,000 $0 0.00%

* Minor Capital Items $0 $0 $0 $0 $0 ---

* Utilities $168,503 $155,780 $155,780 $175,780 $20,000 12.84%

10035206 PB & Wtrfnt - Canco Rd $350,804 $407,630 $427,771 $467,730 $60,100




ExpenseCategoryPresentation-CM 9 of 13 4/13/2026 9:16:47 PM (spavlak)
 Page 141
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Contractual Services $17,300 $18,920 $19,454 $24,980 $6,060 32.03%

* Maintenance & Repair $58,127 $75,245 $75,245 $75,245 $0 0.00%

* Supplies $41,103 $51,000 $51,000 $51,000 $0 0.00%

* Utilities $88,915 $99,860 $99,860 $99,860 $0 0.00%

10035210 PB & Wtrfnt - Other Bldgs $205,444 $245,025 $245,559 $251,085 $6,060




ExpenseCategoryPresentation-CM 10 of 13 4/13/2026 9:16:47 PM (spavlak)
 Page 142
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $389,330 $479,049 $479,049 $564,324 $85,275 17.80%

* Benefits $2,085 $4,900 $4,900 $5,140 $240 4.90%

* Administrative Svcs $4,647 $17,750 $17,750 $17,750 $0 0.00%

* Contractual Services $113,635 $184,790 $202,598 $162,590 ($22,200) -12.01%

* Maintenance & Repair $201,753 $435,600 $540,500 $480,600 $45,000 10.33%

* Rentals $5,207 $11,000 $11,000 $11,000 $0 0.00%

* Supplies $52,734 $58,500 $58,500 $58,500 $0 0.00%

* Minor Capital Items $0 $0 $0 $0 $0 ---

* Utilities $284,582 $378,524 $378,524 $358,524 ($20,000) -5.28%

* Capital Outlay $0 $0 $91,587 $0 $0 ---

10035300 PB & Wtrfnt - Waterfront $1,467,173 $1,570,113 $1,784,408 $1,658,428 $88,315




ExpenseCategoryPresentation-CM 11 of 13 4/13/2026 9:16:47 PM (spavlak)
 Page 143
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $0 $0 $0 $672,666 $672,666 ---

* Benefits $0 $0 $0 $4,390 $4,390 ---

* Administrative Svcs $0 $0 $0 $0 $0 ---

* Contractual Services $0 $0 $0 $28,551 $28,551 ---

* Maintenance & Repair $0 $0 $0 $3,750 $3,750 ---

* Rentals $0 $0 $0 $0 $0 ---

* Supplies $0 $0 $0 $90,105 $90,105 ---

* Utilities $0 $0 $0 $0 $0 ---

10035404 Public Buildings Custodial $0 $0 $0 $799,462 $799,462




**** Public Buildings & Waterfront $6,493,167 $6,867,690 $7,750,555 $7,957,414 $1,089,724 15.87%


***** General Fund $6,493,167 $6,867,690 $7,750,555 $7,957,414 $1,089,724 15.87%




ExpenseCategoryPresentation-CM 12 of 13 4/13/2026 9:16:47 PM (spavlak)
 Page 144
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Health & Human Services 44
HHS Administration 10044100
10044100 Total EXPENDITURE $629,224 $793,870 $658,617 $696,685 ($97,185) -12.24%

10044100 Total REVENUE $0 ($53,274) $0 $0 $53,274 -100.00%

** HHS Administration NET $629,224 $740,596 $658,617 $696,685 ($43,911) -5.93%

Total $740,596
Public Health
10044201 Total EXPENDITURE $853,227 $1,490,791 $1,327,648 $1,588,133 $97,342 6.53%

10044201 Total REVENUE ($509,530) ($1,087,313) ($921,074) ($1,090,574) ($3,261) 0.30%

** Public Health Administration NET $343,698 $403,478 $406,574 $497,559 $94,081 23.32%

10044202 Total EXPENDITURE $323,570 $390,638 $155,924 $156,879 ($233,759) -59.84%

10044202 Total REVENUE ($170,761) ($232,719) $0 $0 $232,719 -100.00%

** Family Health NET $152,809 $157,919 $155,924 $156,879 ($1,040) -0.66%

10044203 Total EXPENDITURE $460,227 $584,308 $282,291 $301,077 ($283,231) -48.47%

10044203 Total REVENUE ($444,033) ($483,460) ($181,645) ($194,561) $288,899 -59.76%

** Chronic Disease Prevention NET $16,195 $100,848 $100,646 $106,516 $5,668 5.62%

10044204 Total EXPENDITURE $217,582 $267,427 $158,486 $166,162 ($101,265) -37.87%

10044204 Total REVENUE ($36,814) ($143,568) ($33,667) ($36,051) $107,517 -74.89%

** Health Equity NET $180,768 $123,859 $124,819 $130,111 $6,252 5.05%

10044205 Total EXPENDITURE $1,175,436 $1,341,393 $1,297,542 $1,521,564 $180,171 13.43%

10044205 Total REVENUE ($614,205) ($1,001,921) ($968,070) ($944,393) $57,528 -5.74%

** Portland Public Health Clinic NET $561,230 $339,472 $329,472 $577,171 $237,699 70.02%

10044206 Total REVENUE ($48,922) $0 $0 $0 $0 ---

** Research NET ($48,922) $0 $0 $0 $0 ---

Total $1,125,576

*** Public Health $1,205,778 $1,125,576 $1,117,435 $1,468,236 $342,660 30.44%

Social Services
10044301 Total EXPENDITURE $513,517 $551,728 $546,632 $586,854 $35,126 6.37%

10044301 Total REVENUE ($161,574) ($138,950) ($128,936) ($138,968) ($18) 0.01%

** Social Services Administration NET $351,943 $412,778 $417,696 $447,886 $35,108 8.51%

10044302 Total EXPENDITURE $8,005,773 $9,178,931 $8,326,516 $8,595,787 ($583,144) -6.35%

10044302 Total REVENUE ($10,590,794) ($2,740,413) ($8,366,997) ($5,276,779) ($2,536,366) 92.55%


BudgetBookPresentation-CM 1 of 4 4/13/2026 5:18:25 PM (spavlak)
 Page 145
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26

** General Assistance NET ($2,585,021) $6,438,518 ($40,481) $3,319,008 ($3,119,510) -48.45%

10044305 Total EXPENDITURE $2,515,999 $2,775,982 $2,758,782 $2,391,286 ($384,696) -13.86%

10044305 Total REVENUE ($2,006,539) ($890,750) ($790,129) ($1,306,665) ($415,915) 46.69%

** Family Shelter NET $509,460 $1,885,232 $1,968,653 $1,084,621 ($800,611) -42.47%

10044306 Total EXPENDITURE $11,501,496 $11,912,090 $12,200,669 $13,499,163 $1,587,073 13.32%

10044306 Total REVENUE ($5,848,261) ($4,152,441) ($4,637,554) ($6,355,016) ($2,202,575) 53.04%

** Homeless Services Center NET $5,653,235 $7,759,649 $7,563,115 $7,144,147 ($615,502) -7.93%

10044307 Total EXPENDITURE $2,912,367 $4,233,551 $4,543,217 $0 ($4,233,551) -100.00%

10044307 Total REVENUE ($1,341,035) ($1,329,147) ($1,544,530) $0 $1,329,147 -100.00%

** Asylum Emerg Shelter (166RS) NET $1,571,332 $2,904,404 $2,998,687 $0 ($2,904,404) -100.00%

Total $19,400,581

*** Social Services $5,500,949 $19,400,581 $12,907,670 $11,995,662 ($7,404,919) -38.17%

Barron Center
10044402 Total EXPENDITURE $573,339 $614,019 $599,320 $633,252 $19,233 3.13%

10044402 Total REVENUE ($306,294) ($448,332) $354,840 ($381,960) $66,372 -14.80%

** Office of Elder Affairs NET $267,045 $165,687 $954,160 $251,292 $85,605 51.67%

Total $165,687

*** Barron Center $267,045 $165,687 $954,160 $251,292 $85,605 51.67%


**** Health & Human Services Net $7,602,995 $21,432,440 $15,637,882 $14,411,875 ($7,020,565) -32.76%


***** General Fund Net $7,602,995 $21,432,440 $15,637,882 $14,411,875 ($7,020,565) -32.76%




BudgetBookPresentation-CM 2 of 4 4/13/2026 5:18:25 PM (spavlak)
 Page 146
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26



Barron Center General Fnd
Health & Human Services 44
Barron Center 10744400
10744400 Total REVENUE ($16,620,499) ($22,587,935) ($18,449,303) ($22,595,724) ($7,789) 0.03%

** Barron Center NET ($16,620,499) ($22,587,935) ($18,449,303) ($22,595,724) ($7,789) -0.03%

10744401 Total EXPENDITURE $1,494,850 $1,678,817 $1,448,383 $1,708,466 $29,649 1.77%

** Barron Center Administration NET $1,494,850 $1,678,817 $1,448,383 $1,708,466 $29,649 1.77%

10744403 Total EXPENDITURE $331,007 $367,045 $345,215 $380,908 $13,863 3.78%

** Therapeutic Recreation NET $331,007 $367,045 $345,215 $380,908 $13,863 3.78%

10744404 Total EXPENDITURE $1,631,575 $2,424,637 $1,801,621 $2,312,850 ($111,787) -4.61%

** Nursing Administration NET $1,631,575 $2,424,637 $1,801,621 $2,312,850 ($111,787) -4.61%

10744405 Total EXPENDITURE $7,338,892 $7,987,590 $7,566,146 $7,278,582 ($709,008) -8.88%

** Nursing Direct Care NET $7,338,892 $7,987,590 $7,566,146 $7,278,582 ($709,008) -8.88%

10744406 Total EXPENDITURE $1,782,206 $2,146,072 $1,993,445 $2,347,882 $201,810 9.40%

** Nutrition NET $1,782,206 $2,146,072 $1,993,445 $2,347,882 $201,810 9.40%

10744407 Total EXPENDITURE $1,107,060 $1,070,975 $1,092,266 $1,194,810 $123,835 11.56%

** Environmental Services NET $1,107,060 $1,070,975 $1,092,266 $1,194,810 $123,835 11.56%

10744408 Total EXPENDITURE $544,084 $668,102 $538,010 $643,116 ($24,986) -3.74%

** Housekeeping NET $544,084 $668,102 $538,010 $643,116 ($24,986) -3.74%

10744409 Total EXPENDITURE $588,349 $688,138 $579,822 $685,640 ($2,498) -0.36%

** Laundry Services NET $588,349 $688,138 $579,822 $685,640 ($2,498) -0.36%

10744410 Total EXPENDITURE $534,336 $662,213 $574,700 $696,358 $34,145 5.16%

** Central Supply NET $534,336 $662,213 $574,700 $696,358 $34,145 5.16%

Total ($4,894,346)

**** Health & Human Services Net ($1,268,141) ($4,894,346) ($2,509,695) ($5,347,112) ($452,766) -9.25%


***** Barron Center General Fnd Net ($1,268,141) ($4,894,346) ($2,509,695) ($5,347,112) ($452,766) -9.25%




BudgetBookPresentation-CM 3 of 4 4/13/2026 5:18:25 PM (spavlak)
 Page 147
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Health & Human Services 44


* Payroll $586,035 $767,453 $630,300 $623,395 ($144,058) -18.77%

* Benefits $2,350 $3,540 $2,940 $3,540 $0 0.00%

* Administrative Svcs $31,810 $2,500 $5,000 $7,500 $5,000 200.00%

* Contractual Services $1,064 $4,627 $4,627 $54,000 $49,373 1067.06%

* Maintenance & Repair $999 $5,500 $5,500 $3,000 ($2,500) -45.45%

* Supplies $6,966 $9,750 $9,750 $4,750 ($5,000) -51.28%

* Utilities $0 $500 $500 $500 $0 0.00%

10044100 HHS Administration $629,224 $793,870 $658,617 $696,685 ($97,185)




**** Health & Human Services $629,224 $793,870 $658,617 $696,685 ($97,185) -12.24%


***** General Fund $629,224 $793,870 $658,617 $696,685 ($97,185) -12.24%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 9:18:23 PM (spavlak)
 Page 148
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Health & Human Services 44


* Payroll $535,817 $707,358 $541,285 $742,374 $35,016 4.95%

* Benefits $285 $600 $600 $600 $0 0.00%

* Administrative Svcs $11,784 $15,650 $15,650 $17,150 $1,500 9.58%

* Contractual Services $29,232 $484,496 $484,496 $526,983 $42,487 8.77%

* Maintenance & Repair $2,959 $5,277 $5,277 $5,277 $0 0.00%

* Rentals $229,444 $220,081 $223,011 $237,729 $17,648 8.02%

* Supplies $2,381 $3,500 $3,500 $1,500 ($2,000) -57.14%

* Utilities $41,325 $53,829 $53,829 $56,520 $2,691 5.00%

10044201 Public Health Administration $853,227 $1,490,791 $1,327,648 $1,588,133 $97,342




ExpenseCategoryPresentation-CM 1 of 6 4/13/2026 9:19:27 PM (spavlak)
 Page 149
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $321,126 $384,958 $150,239 $151,199 ($233,759) -60.72%

* Benefits $0 $0 $0 $0 $0 ---

* Administrative Svcs $102 $1,600 $1,600 $1,600 $0 0.00%

* Contractual Services $900 $522 $527 $522 $0 0.00%

* Rentals $427 $808 $808 $808 $0 0.00%

* Supplies $1,015 $2,750 $2,750 $2,750 $0 0.00%

10044202 Family Health $323,570 $390,638 $155,924 $156,879 ($233,759)




ExpenseCategoryPresentation-CM 2 of 6 4/13/2026 9:19:27 PM (spavlak)
 Page 150
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $456,598 $576,948 $275,411 $293,717 ($283,231) -49.09%

* Benefits $390 $960 $480 $960 $0 0.00%

* Administrative Svcs $1,179 $2,500 $2,500 $2,500 $0 0.00%

* Contractual Services $1,171 $1,000 $1,000 $1,000 $0 0.00%

* Rentals $223 $400 $400 $400 $0 0.00%

* Supplies $667 $2,500 $2,500 $2,500 $0 0.00%

10044203 Chronic Disease Prevention $460,227 $584,308 $282,291 $301,077 ($283,231)




ExpenseCategoryPresentation-CM 3 of 6 4/13/2026 9:19:27 PM (spavlak)
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 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $213,011 $261,806 $152,865 $160,541 ($101,265) -38.68%

* Benefits $330 $360 $360 $360 $0 0.00%

* Administrative Svcs $318 $1,000 $1,000 $1,000 $0 0.00%

* Contractual Services $3,199 $4,261 $4,261 $4,261 $0 0.00%

* Maintenance & Repair $0 $0 $0 $0 $0 ---

* Supplies $723 $0 $0 $0 $0 ---

10044204 Health Equity $217,582 $267,427 $158,486 $166,162 ($101,265)




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 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $944,678 $1,130,133 $1,086,282 $1,283,204 $153,071 13.54%

* Benefits $379 $600 $600 $1,200 $600 100.00%

* Administrative Svcs $294 $16,200 $16,200 $17,700 $1,500 9.26%

* Client Expenses $645 $1,000 $1,000 $1,000 $0 0.00%

* Contractual Services $178,945 $142,960 $142,960 $162,960 $20,000 13.99%

* Maintenance & Repair $2,117 $1,000 $1,000 $1,000 $0 0.00%

* Rentals $1,015 $1,000 $1,000 $1,000 $0 0.00%

* Supplies $47,363 $48,500 $48,500 $53,500 $5,000 10.31%

10044205 Portland Public Health Clinic $1,175,436 $1,341,393 $1,297,542 $1,521,564 $180,171




**** Health & Human Services $3,030,042 $4,074,557 $3,221,891 $3,733,815 ($340,742) -8.36%


***** General Fund $3,030,042 $4,074,557 $3,221,891 $3,733,815 ($340,742) -8.36%




ExpenseCategoryPresentation-CM 5 of 6 4/13/2026 9:19:27 PM (spavlak)
 Page 153
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Health & Human Services 44


* Payroll $238,373 $271,974 $266,766 $280,515 $8,541 3.14%

* Benefits $16,013 $10,350 $10,050 $10,643 $293 2.83%

* Administrative Svcs $4,647 $3,660 $3,660 $6,660 $3,000 81.97%

* Contractual Services $7,859 $11,895 $12,307 $12,067 $172 1.45%

* Maintenance & Repair $11,672 $32,600 $32,600 $38,600 $6,000 18.40%

* Rentals $151,433 $147,068 $147,068 $156,880 $9,812 6.67%

* Supplies $42,156 $18,000 $18,000 $22,500 $4,500 25.00%

* Utilities $41,364 $56,181 $56,181 $58,989 $2,808 5.00%

10044301 Social Services Administration $513,517 $551,728 $546,632 $586,854 $35,126




ExpenseCategoryPresentation-CM 1 of 6 4/13/2026 9:20:28 PM (spavlak)
 Page 154
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $636,642 $768,101 $768,101 $810,638 $42,537 5.54%

* Benefits $118 $1,200 $1,200 $1,200 $0 0.00%

* Administrative Svcs $1,827 $3,500 $3,500 $3,500 $0 0.00%

* Client Expenses $6,890,658 $8,179,422 $7,242,092 $7,515,398 ($664,024) -8.12%

* Contractual Services $334,804 $200,111 $212,111 $195,127 ($4,984) -2.49%

* Maintenance & Repair $38,392 $2,500 $75,415 $50,500 $48,000 1920.00%

* Rentals $2,519 $2,485 $2,485 $2,485 $0 0.00%

* Supplies $100,701 $21,072 $21,072 $16,372 ($4,700) -22.30%

* Utilities $112 $540 $540 $567 $27 5.00%

10044302 General Assistance $8,005,773 $9,178,931 $8,326,516 $8,595,787 ($583,144)




ExpenseCategoryPresentation-CM 2 of 6 4/13/2026 9:20:28 PM (spavlak)
 Page 155
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,755,384 $2,063,709 $2,063,709 $1,629,937 ($433,772) -21.02%

* Benefits $538 $2,400 $1,200 $2,400 $0 0.00%

* Administrative Svcs $2,802 $5,700 $5,700 $5,700 $0 0.00%

* Client Expenses $9,746 $33,500 $33,500 $33,500 $0 0.00%

* Contractual Services $81,793 $99,658 $83,658 $100,939 $1,281 1.29%

* Maintenance & Repair $155,774 $71,030 $71,030 $250,000 $178,970 251.96%

* Rentals $321,937 $332,336 $332,336 $201,740 ($130,596) -39.30%

* Supplies $39,234 $62,205 $62,205 $56,355 ($5,850) -9.40%

* Utilities $93,547 $105,444 $105,444 $110,715 $5,271 5.00%

* Capital Outlay $55,244 $0 $0 $0 $0 ---

10044305 Family Shelter $2,515,999 $2,775,982 $2,758,782 $2,391,286 ($384,696)




ExpenseCategoryPresentation-CM 3 of 6 4/13/2026 9:20:28 PM (spavlak)
 Page 156
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $6,726,079 $7,047,391 $7,047,392 $8,267,485 $1,220,094 17.31%

* Benefits $8,311 $9,180 $8,812 $9,419 $239 2.60%

* Administrative Svcs $9,329 $8,700 $8,700 $8,700 $0 0.00%

* Client Expenses $80,913 $95,734 $95,734 $95,734 $0 0.00%

* Contractual Services $160,335 $147,226 $147,226 $197,802 $50,576 34.35%

* Maintenance & Repair $64,951 $150,000 $150,000 $90,000 ($60,000) -40.00%

* Rentals $2,584,496 $2,730,018 $2,730,266 $2,730,366 $348 0.01%

* Supplies $1,733,415 $1,585,565 $1,874,263 $1,954,467 $368,902 23.27%

* Utilities $133,668 $138,276 $138,276 $145,190 $6,914 5.00%

* Capital Outlay $0 $0 $0 $0 $0 ---

10044306 Homeless Services Center $11,501,496 $11,912,090 $12,200,669 $13,499,163 $1,587,073




ExpenseCategoryPresentation-CM 4 of 6 4/13/2026 9:20:28 PM (spavlak)
 Page 157
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $2,467,065 $2,649,745 $2,959,298 $0 ($2,649,745) -100.00%

* Benefits $600 $1,950 $1,350 $0 ($1,950) -100.00%

* Administrative Svcs $1,635 $5,700 $5,700 $0 ($5,700) -100.00%

* Client Expenses $37,994 $66,396 $66,396 $0 ($66,396) -100.00%

* Contractual Services $25,359 $47,600 $48,313 $0 ($47,600) -100.00%

* Maintenance & Repair $7,793 $7,000 $7,000 $0 ($7,000) -100.00%

* Rentals $0 $1,840 $1,840 $0 ($1,840) -100.00%

* Supplies $367,891 $1,449,180 $1,449,180 $0 ($1,449,180) -100.00%

* Utilities $4,029 $4,140 $4,140 $0 ($4,140) -100.00%

* Capital Outlay $0 $0 $0 $0 $0 ---

10044307 Asylum Emerg Shelter (166RS) $2,912,367 $4,233,551 $4,543,217 $0 ($4,233,551)




**** Health & Human Services $25,449,152 $28,652,282 $28,375,816 $25,073,090 ($3,579,192) -12.49%


***** General Fund $25,449,152 $28,652,282 $28,375,816 $25,073,090 ($3,579,192) -12.49%




ExpenseCategoryPresentation-CM 5 of 6 4/13/2026 9:20:28 PM (spavlak)
 Page 158
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Health & Human Services 44


* Payroll $519,723 $563,169 $556,035 $581,167 $17,998 3.20%

* Administrative Svcs $3,037 $3,530 $3,385 $4,420 $890 25.21%

* Contractual Services $890 $2,385 $1,400 $1,750 ($635) -26.62%

* Maintenance & Repair $7,826 $0 $0 $0 $0 ---

* Supplies $36,386 $39,475 $32,350 $37,950 ($1,525) -3.86%

* Utilities $5,477 $5,460 $6,150 $7,965 $2,505 45.88%

10044402 Office of Elder Affairs $573,339 $614,019 $599,320 $633,252 $19,233




**** Health & Human Services $573,339 $614,019 $599,320 $633,252 $19,233 3.13%


***** General Fund $573,339 $614,019 $599,320 $633,252 $19,233 3.13%




ExpenseCategoryPresentation-CM 1 of 11 4/13/2026 9:56:06 PM (spavlak)
 Page 159
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


Barron Center General Fnd Health &
Human Services 44


* Payroll $797,592 $862,497 $738,824 $914,609 $52,112 6.04%

* Benefits $1,627 $5,400 $3,645 $6,000 $600 11.11%

* Administrative Svcs $210,018 $294,275 $253,146 $274,629 ($19,646) -6.68%

* Contractual Services $421,037 $425,010 $385,116 $419,943 ($5,067) -1.19%

* Maintenance & Repair $19,738 $23,490 $14,415 $17,275 ($6,215) -26.46%

* Rentals $8,547 $6,780 $8,852 $9,300 $2,520 37.17%

* Supplies $32,198 $53,205 $36,225 $57,650 $4,445 8.35%

* Utilities $4,094 $8,160 $8,160 $9,060 $900 11.03%

10744401 Barron Center Administration $1,494,850 $1,678,817 $1,448,383 $1,708,466 $29,649




ExpenseCategoryPresentation-CM 2 of 11 4/13/2026 9:56:06 PM (spavlak)
 Page 160
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $300,509 $332,745 $307,511 $344,858 $12,113 3.64%

* Administrative Svcs $1,572 $3,100 $2,400 $2,400 ($700) -22.58%

* Contractual Services $15,614 $19,700 $20,265 $21,550 $1,850 9.39%

* Supplies $13,312 $11,500 $15,039 $12,100 $600 5.22%

10744403 Therapeutic Recreation $331,007 $367,045 $345,215 $380,908 $13,863




ExpenseCategoryPresentation-CM 3 of 11 4/13/2026 9:56:06 PM (spavlak)
 Page 161
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,450,120 $2,161,982 $1,559,281 $2,036,370 ($125,612) -5.81%

* Benefits $0 $0 $1,000 $1,000 $1,000 ---

* Administrative Svcs $8,278 $28,320 $11,100 $30,000 $1,680 5.93%

* Contractual Services $169,665 $209,335 $205,240 $220,480 $11,145 5.32%

* Supplies $3,512 $0 $0 $0 $0 ---

* Minor Capital Items $0 $0 $0 $0 $0 ---

* Capital Outlay $0 $25,000 $25,000 $25,000 $0 0.00%

10744404 Nursing Administration $1,631,575 $2,424,637 $1,801,621 $2,312,850 ($111,787)




ExpenseCategoryPresentation-CM 4 of 11 4/13/2026 9:56:06 PM (spavlak)
 Page 162
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $6,246,587 $7,842,090 $5,788,531 $7,068,582 ($773,508) -9.86%

* Benefits $0 $0 $5,978 $0 $0 ---

* Contractual Services $1,038,750 $145,500 $1,771,637 $210,000 $64,500 44.33%

10744405 Nursing Direct Care $7,338,892 $7,987,590 $7,566,146 $7,278,582 ($709,008)




ExpenseCategoryPresentation-CM 5 of 11 4/13/2026 9:56:06 PM (spavlak)
 Page 163
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,084,689 $1,269,657 $1,234,257 $1,430,687 $161,030 12.68%

* Benefits $17,198 $17,770 $18,546 $18,550 $780 4.39%

* Administrative Svcs $1,151 $2,000 $1,740 $1,250 ($750) -37.50%

* Contractual Services $52,221 $51,530 $53,316 $62,950 $11,420 22.16%

* Maintenance & Repair $30,669 $30,080 $29,650 $26,360 ($3,720) -12.37%

* Supplies $539,842 $737,535 $619,060 $770,585 $33,050 4.48%

* Minor Capital Items $14,751 $11,000 $10,376 $0 ($11,000) -100.00%

* Capital Outlay $41,685 $26,500 $26,500 $37,500 $11,000 41.51%

10744406 Nutrition $1,782,206 $2,146,072 $1,993,445 $2,347,882 $201,810




ExpenseCategoryPresentation-CM 6 of 11 4/13/2026 9:56:06 PM (spavlak)
 Page 164
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $320,233 $402,310 $398,720 $423,787 $21,477 5.34%

* Benefits $1,309 $3,270 $3,270 $3,750 $480 14.68%

* Administrative Svcs $565 $1,600 $2,014 $1,600 $0 0.00%

* Contractual Services $59,640 $65,240 $73,352 $72,853 $7,613 11.67%

* Maintenance & Repair $187,097 $153,045 $157,194 $168,215 $15,170 9.91%

* Supplies $63,682 $66,180 $64,498 $69,560 $3,380 5.11%

* Minor Capital Items $21,637 $12,000 $12,000 $15,000 $3,000 25.00%

* Utilities $322,414 $331,265 $345,153 $403,980 $72,715 21.95%

* Capital Outlay $130,483 $36,065 $36,065 $36,065 $0 0.00%

10744407 Environmental Services $1,107,060 $1,070,975 $1,092,266 $1,194,810 $123,835




ExpenseCategoryPresentation-CM 7 of 11 4/13/2026 9:56:06 PM (spavlak)
 Page 165
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $454,606 $546,462 $431,540 $508,841 ($37,621) -6.88%

* Benefits $1,856 $2,100 $2,100 $2,200 $100 4.76%

* Contractual Services $4,895 $4,050 $4,500 $4,500 $450 11.11%

* Maintenance & Repair $137 $2,760 $760 $760 ($2,000) -72.46%

* Supplies $82,590 $112,730 $99,110 $126,815 $14,085 12.49%

10744408 Housekeeping $544,084 $668,102 $538,010 $643,116 ($24,986)




ExpenseCategoryPresentation-CM 8 of 11 4/13/2026 9:56:06 PM (spavlak)
 Page 166
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $485,521 $549,263 $470,297 $513,485 ($35,778) -6.51%

* Benefits $4,759 $1,700 $1,700 $1,700 $0 0.00%

* Maintenance & Repair $4,606 $9,200 $13,300 $12,365 $3,165 34.40%

* Supplies $88,447 $127,975 $94,525 $158,090 $30,115 23.53%

10744409 Laundry Services $588,349 $688,138 $579,822 $685,640 ($2,498)




ExpenseCategoryPresentation-CM 9 of 11 4/13/2026 9:56:06 PM (spavlak)
 Page 167
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $56,237 $56,500 $53,689 $59,003 $2,503 4.43%

* Benefits $2,520 $4,750 $3,560 $3,900 ($850) -17.89%

* Client Expenses $5,622 $9,000 $6,450 $6,000 ($3,000) -33.33%

* Rentals $9,579 $15,000 $6,100 $11,650 ($3,350) -22.33%

* Supplies $460,377 $576,963 $504,901 $615,805 $38,842 6.73%

10744410 Central Supply $534,336 $662,213 $574,700 $696,358 $34,145




**** Health & Human Services $15,352,359 $17,693,589 $15,939,608 $17,248,612 ($444,977) -2.51%


***** Barron Center General Fnd $15,352,359 $17,693,589 $15,939,608 $17,248,612 ($444,977) -2.51%




ExpenseCategoryPresentation-CM 10 of 11 4/13/2026 9:56:06 PM (spavlak)
 Page 168
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Debt Service 47
Debt Service 10047000
10047000 Total EXPENDITURE $59,676,737 $60,899,384 $60,899,384 $40,028,844 ($20,870,540) -34.27%

10047000 Total REVENUE ($32,760,652) ($35,585,367) ($35,585,367) ($24,464,276) $11,121,091 -31.25%

** Debt Service NET $26,916,084 $25,314,017 $25,314,017 $15,564,568 ($9,749,449) -38.51%

Total $25,314,017

**** Debt Service Net $26,916,084 $25,314,017 $25,314,017 $15,564,568 ($9,749,449) -38.51%


***** General Fund Net $26,916,084 $25,314,017 $25,314,017 $15,564,568 ($9,749,449) -38.51%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:18:59 PM (spavlak)
 Page 169
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Debt Service 47


* Contractual Services $436,651 $250,000 $250,000 $240,000 ($10,000) -4.00%

* Debt Service $59,240,085 $60,649,384 $60,649,384 $39,788,844 ($20,860,540) -34.40%

10047000 Debt Service $59,676,737 $60,899,384 $60,899,384 $40,028,844 ($20,870,540)




**** Debt Service $59,676,737 $60,899,384 $60,899,384 $40,028,844 ($20,870,540) -34.27%


***** General Fund $59,676,737 $60,899,384 $60,899,384 $40,028,844 ($20,870,540) -34.27%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 9:57:27 PM (spavlak)
 Page 170
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Library 48
Library 10048000
10048000 Total EXPENDITURE $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00%

** Library NET $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00%

Total $5,136,495

**** Library Net $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00%


***** General Fund Net $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:19:18 PM (spavlak)
 Page 171
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Library 48


* Payroll $3,443,133 $3,872,015 $3,872,015 $4,065,615 $193,600 5.00%

* Benefits $614,757 $600,000 $600,000 $630,000 $30,000 5.00%

* Supplies $2,850 $0 $0 $0 $0 ---

* Contributions $829,180 $664,480 $664,480 $697,700 $33,220 5.00%

10048000 Library $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820




**** Library $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00%


***** General Fund $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 9:58:30 PM (spavlak)
 Page 172
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Pension 51
Pension 10051200
10051200 Total EXPENDITURE $10,786,586 $11,521,999 $11,521,999 $12,021,999 $500,000 4.34%

10051200 Total REVENUE ($1,137,394) ($1,106,237) ($1,106,237) ($1,472,494) ($366,257) 33.11%

** Pension NET $9,649,192 $10,415,762 $10,415,762 $10,549,505 $133,743 1.28%

Total $10,415,762

**** Pension Net $9,649,192 $10,415,762 $10,415,762 $10,549,505 $133,743 1.28%


***** General Fund Net $9,649,192 $10,415,762 $10,415,762 $10,549,505 $133,743 1.28%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:19:45 PM (spavlak)
 Page 173
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Pension 51


* Benefits $10,786,586 $11,521,999 $11,521,999 $12,021,999 $500,000 4.34%

10051200 Pension $10,786,586 $11,521,999 $11,521,999 $12,021,999 $500,000




**** Pension $10,786,586 $11,521,999 $11,521,999 $12,021,999 $500,000 4.34%


***** General Fund $10,786,586 $11,521,999 $11,521,999 $12,021,999 $500,000 4.34%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 10:00:07 PM (spavlak)
 Page 174
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Employee Benefits 52
Medical / Health
10052200 Total EXPENDITURE $25,632,374 $27,067,549 $30,260,518 $34,185,162 $7,117,613 26.30%

10052200 Total REVENUE ($6,078,405) ($6,928,393) ($6,429,157) ($7,578,238) ($649,845) 9.38%

** Medical / Health Prgm NET $19,553,969 $20,139,156 $23,831,361 $26,606,924 $6,467,768 32.12%

Total $20,139,156

*** Medical / Health $19,553,969 $20,139,156 $23,831,361 $26,606,924 $6,467,768 32.12%

Workers' Compensation 10052300
10052300 Total EXPENDITURE $1,275,307 $1,714,400 $1,694,400 $1,679,400 ($35,000) -2.04%

10052300 Total REVENUE ($89,573) ($190,000) ($90,000) ($133,750) $56,250 -29.61%

** Workers' Compensation NET $1,185,734 $1,524,400 $1,604,400 $1,545,650 $21,250 1.39%

Total $1,524,400
FICA 10052400
10052400 Total EXPENDITURE $1,606,565 $1,578,873 $1,578,873 $1,791,074 $212,201 13.44%

10052400 Total REVENUE ($137,054) ($150,773) ($150,773) ($177,262) ($26,489) 17.57%

** FICA NET $1,469,511 $1,428,100 $1,428,100 $1,613,812 $185,712 13.00%

Total $1,428,100
Group Life Insurance 10052500
10052500 Total EXPENDITURE $306,286 $260,451 $260,451 $260,451 $0 0.00%

10052500 Total REVENUE ($10,428) ($10,028) ($10,028) ($13,080) ($3,052) 30.43%

** Group Life Insurance NET $295,858 $250,423 $250,423 $247,371 ($3,052) -1.22%

Total $250,423
Unemployment 10052600
10052600 Total EXPENDITURE $67,857 $100,000 $100,000 $100,000 $0 0.00%

** Unemployment NET $67,857 $100,000 $100,000 $100,000 $0 0.00%

Total $100,000

**** Employee Benefits Net $22,572,928 $23,442,079 $27,214,284 $30,113,757 $6,671,678 28.46%


***** General Fund Net $22,572,928 $23,442,079 $27,214,284 $30,113,757 $6,671,678 28.46%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:20:11 PM (spavlak)
 Page 175
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Employee Benefits 52


* Benefits $24,496,565 $25,864,114 $29,057,083 $32,958,000 $7,093,886 27.43%

* Administrative Svcs $1,113,827 $1,191,396 $1,191,396 $1,215,123 $23,727 1.99%

* Rentals $9,441 $9,939 $9,939 $9,939 $0 0.00%

* Utilities $1,778 $2,100 $2,100 $2,100 $0 0.00%

10052200 Medical / Health Prgm $25,632,374 $27,067,549 $30,260,518 $34,185,162 $7,117,613




ExpenseCategoryPresentation-CM 1 of 6 4/13/2026 10:01:44 PM (spavlak)
 Page 176
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Administrative Svcs ($109,105) ($310,000) ($50,000) ($100,000) $210,000 -67.74%

* Contractual Services $603,694 $867,000 $587,000 $622,000 ($245,000) -28.26%

* Insurance $678,700 $1,015,000 $1,015,000 $1,015,000 $0 0.00%

* Contributions $102,018 $142,400 $142,400 $142,400 $0 0.00%

10052300 Workers' Compensation $1,275,307 $1,714,400 $1,694,400 $1,679,400 ($35,000)




ExpenseCategoryPresentation-CM 2 of 6 4/13/2026 10:01:44 PM (spavlak)
 Page 177
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Benefits $1,606,565 $1,578,873 $1,578,873 $1,791,074 $212,201 13.44%

10052400 FICA $1,606,565 $1,578,873 $1,578,873 $1,791,074 $212,201




ExpenseCategoryPresentation-CM 3 of 6 4/13/2026 10:01:44 PM (spavlak)
 Page 178
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Benefits $306,286 $260,451 $260,451 $260,451 $0 0.00%

10052500 Group Life Insurance $306,286 $260,451 $260,451 $260,451 $0




ExpenseCategoryPresentation-CM 4 of 6 4/13/2026 10:01:44 PM (spavlak)
 Page 179
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Benefits $67,857 $100,000 $100,000 $100,000 $0 0.00%

10052600 Unemployment $67,857 $100,000 $100,000 $100,000 $0




**** Employee Benefits $28,888,389 $30,721,273 $33,894,242 $38,016,087 $7,294,814 23.75%


***** General Fund $28,888,389 $30,721,273 $33,894,242 $38,016,087 $7,294,814 23.75%




ExpenseCategoryPresentation-CM 5 of 6 4/13/2026 10:01:44 PM (spavlak)
 Page 180
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Contingency 61
Contingency 10061000
10061000 Total EXPENDITURE $8,407 $250,000 $265,000 $250,000 $0 0.00%

** Contingency NET $8,407 $250,000 $265,000 $250,000 $0 0.00%

Total $250,000

**** Contingency Net $8,407 $250,000 $265,000 $250,000 $0 0.00%


***** General Fund Net $8,407 $250,000 $265,000 $250,000 $0 0.00%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:20:42 PM (spavlak)
 Page 181
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Contingency 61


* Administrative Svcs $907 $925 $925 $925 $0 0.00%

* Contractual Services $7,500 $249,075 $264,075 $249,075 $0 0.00%

10061000 Contingency $8,407 $250,000 $265,000 $250,000 $0




**** Contingency $8,407 $250,000 $265,000 $250,000 $0 0.00%


***** General Fund $8,407 $250,000 $265,000 $250,000 $0 0.00%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 10:02:54 PM (spavlak)
 Page 182
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Liability Insurance 62
Liability Insurance 10062000
10062000 Total EXPENDITURE $1,029,589 $1,258,404 $1,258,404 $1,296,908 $38,504 3.06%

10062000 Total REVENUE ($296,174) ($305,407) ($298,047) ($313,780) ($8,373) 2.74%

** Liability Insurance NET $733,415 $952,997 $960,357 $983,128 $30,131 3.16%

Total $952,997

**** Liability Insurance Net $733,415 $952,997 $960,357 $983,128 $30,131 3.16%


***** General Fund Net $733,415 $952,997 $960,357 $983,128 $30,131 3.16%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:21:00 PM (spavlak)
 Page 183
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Liability Insurance 62


* Administrative Svcs $2,925 $5,700 $5,700 $5,700 $0 0.00%

* Contractual Services $0 $5,000 $5,000 $5,000 $0 0.00%

* Insurance $1,026,664 $1,247,704 $1,247,704 $1,286,208 $38,504 3.09%

10062000 Liability Insurance $1,029,589 $1,258,404 $1,258,404 $1,296,908 $38,504




**** Liability Insurance $1,029,589 $1,258,404 $1,258,404 $1,296,908 $38,504 3.06%


***** General Fund $1,029,589 $1,258,404 $1,258,404 $1,296,908 $38,504 3.06%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 10:17:49 PM (spavlak)
 Page 184
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
County Tax 63
County Tax 10063000
10063000 Total EXPENDITURE $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45%

** County Tax NET $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45%

Total $9,082,446

**** County Tax Net $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45%


***** General Fund Net $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:21:52 PM (spavlak)
 Page 185
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund County Tax 63


* Contributions $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45%

10063000 County Tax $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717




**** County Tax $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45%


***** General Fund $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45%




ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 10:19:34 PM (spavlak)
 Page 186
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


General Fund (100 & 107):


General Fund
Memberships / Other 65
Transit District (Metro) 10065200
10065200 Total EXPENDITURE $3,092,221 $2,999,507 $2,999,507 $3,598,380 $598,873 19.97%

10065200 Total REVENUE ($563,566) ($563,566) ($563,566) ($1,163,566) ($600,000) 106.46%

** Transit District (Metro) NET $2,528,655 $2,435,941 $2,435,941 $2,434,814 ($1,127) -0.05%

Total $2,435,941
Regional Transportation 10065300
10065300 Total EXPENDITURE $68,199 $70,000 $70,000 $70,000 $0 0.00%

** Regional Transportation NET $68,199 $70,000 $70,000 $70,000 $0 0.00%

Total $70,000
Memberships - Misc 10065400
10065400 Total EXPENDITURE $563,118 $621,050 $621,050 $616,452 ($4,598) -0.74%

** Memberships - Misc NET $563,118 $621,050 $621,050 $616,452 ($4,598) -0.74%

Total $621,050

**** Memberships / Other Net $3,159,972 $3,126,991 $3,126,991 $3,121,266 ($5,725) -0.18%


***** General Fund Net $3,159,972 $3,126,991 $3,126,991 $3,121,266 ($5,725) -0.18%




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:22:14 PM (spavlak)
 Page 187
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


General Fund (100 & 107):

General Fund Memberships / Other 65


* Contributions $3,092,221 $2,999,507 $2,999,507 $3,598,380 $598,873 19.97%

10065200 Transit District (Metro) $3,092,221 $2,999,507 $2,999,507 $3,598,380 $598,873




ExpenseCategoryPresentation-CM 1 of 4 4/13/2026 10:20:27 PM (spavlak)
 Page 188
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Contributions $68,199 $70,000 $70,000 $70,000 $0 0.00%

10065300 Regional Transportation $68,199 $70,000 $70,000 $70,000 $0




ExpenseCategoryPresentation-CM 2 of 4 4/13/2026 10:20:27 PM (spavlak)
 Page 189
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Contractual Services $44,165 $55,000 $55,000 $55,000 $0 0.00%

* Contributions $518,953 $566,050 $566,050 $561,452 ($4,598) -0.81%

10065400 Memberships - Misc $563,118 $621,050 $621,050 $616,452 ($4,598)




**** Memberships / Other $3,723,538 $3,690,557 $3,690,557 $4,284,832 $594,275 16.10%


***** General Fund $3,723,538 $3,690,557 $3,690,557 $4,284,832 $594,275 16.10%




ExpenseCategoryPresentation-CM 3 of 4 4/13/2026 10:20:27 PM (spavlak)
 Page 190
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


Enterprise Funds (500s):


Fish Pier Authority Fund
Public Buildings & Waterfront 35
PB & Wtrfnt - Waterfront
53035301 Total EXPENDITURE $727,367 $417,522 $472,949 $471,988 $54,466 13.05%

53035301 Total REVENUE ($840,472) ($657,399) ($657,399) ($585,798) $71,601 -10.89%

** Pub Bldg & Wtrfnt - Fish Pier NET ($113,105) ($239,877) ($184,450) ($113,810) $126,067 52.55%

Total ($239,877)

*** PB & Wtrfnt - Waterfront ($113,105) ($239,877) ($184,450) ($113,810) $126,067 52.55%

Portland Fish Exchange 53035601
53035601 Total EXPENDITURE $1,697,930 $1,347,758 $1,347,758 $1,352,219 $4,461 0.33%

53035601 Total REVENUE ($1,578,526) ($1,107,881) ($1,107,881) ($1,238,409) ($130,528) 11.78%

** Portland Fish Exchange NET $119,405 $239,877 $239,877 $113,810 ($126,067) -52.55%

Total $239,877

**** Public Buildings & Waterfront Net $6,299 $0 $55,427 $0 $0 ---


***** Fish Pier Authority Fund Net $6,299 $0 $55,427 $0 $0 ---




BudgetBookPresentation-CM 1 of 2 4/13/2026 5:23:37 PM (spavlak)
 Page 191
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


Enterprise Funds (500s):

Fish Pier Authority Fund Public Buildings &
Waterfront 35


* $400,000 $0 $0 $0 $0 ---

* Payroll $76,456 $69,079 $69,079 $69,695 $616 0.89%

* Benefits $22,192 $14,836 $14,836 $14,836 $0 0.00%

* Administrative Svcs $9,298 $10,702 $10,702 $10,702 $0 0.00%

* Contractual Services $31,634 $57,463 $62,890 $61,763 $4,300 7.48%

* Maintenance & Repair $53,246 $212,000 $262,000 $262,000 $50,000 23.58%

* Insurance $15,000 $15,120 $15,120 $15,120 $0 0.00%

* Supplies $1,492 $13,500 $13,500 $13,500 $0 0.00%

* Utilities $19,578 $15,000 $15,000 $15,000 $0 0.00%

* Contributions $88,200 $0 $0 $0 $0 ---

* Debt Service $10,273 $9,822 $9,822 $9,372 ($450) -4.58%

53035301 Pub Bldg & Wtrfnt - Fish Pier $727,367 $417,522 $472,949 $471,988 $54,466




ExpenseCategoryPresentation-CM 1 of 3 4/13/2026 10:23:52 PM (spavlak)
 Page 192
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $717,409 $843,528 $843,528 $843,529 $1 0.00%

* Benefits $119,210 $11,500 $11,500 $14,600 $3,100 26.96%

* Administrative Svcs $0 $63,500 $63,500 $49,500 ($14,000) -22.05%

* Contractual Services $274,111 $43,000 $43,000 $43,500 $500 1.16%

* Maintenance & Repair $35,429 $58,500 $58,500 $62,500 $4,000 6.84%

* Insurance $72,342 $95,230 $95,230 $95,230 $0 0.00%

* Supplies $119,016 $66,000 $66,000 $70,200 $4,200 6.36%

* Utilities $129,187 $166,500 $166,500 $173,160 $6,660 4.00%

* Capital Outlay $225,379 $0 $0 $0 $0 ---

* Debt Service $5,847 $0 $0 $0 $0 ---

53035601 Portland Fish Exchange $1,697,930 $1,347,758 $1,347,758 $1,352,219 $4,461




**** Public Buildings & Waterfront $2,425,298 $1,765,280 $1,820,707 $1,824,207 $58,927 3.34%


***** Fish Pier Authority Fund $2,425,298 $1,765,280 $1,820,707 $1,824,207 $58,927 3.34%




ExpenseCategoryPresentation-CM 2 of 3 4/13/2026 10:23:52 PM (spavlak)
 Page 193
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


Enterprise Funds (500s):


Sewer Utility Fund
Finance 15
Finance Accounting & Budgeting
57015300 Total EXPENDITURE $93,583 $104,038 $104,038 $106,257 $2,219 2.13%

** Sewer Utility Finance NET $93,583 $104,038 $104,038 $106,257 $2,219 2.13%

Total $104,038

*** Finance Accounting & Budgeting $93,583 $104,038 $104,038 $106,257 $2,219 2.13%


**** Finance Net $93,583 $104,038 $104,038 $106,257 $2,219 2.13%




BudgetBookPresentation-CM 1 of 4 4/14/2026 10:39:26 AM (spavlak)
 Page 194
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26



Sewer Utility Fund
Public Works 31
Public Works
57031000 Total REVENUE ($32,605,796) ($34,927,883) ($34,927,883) ($35,232,583) ($304,700) 0.87%

** Sewer Utility Public Works NET ($32,605,796) ($34,927,883) ($34,927,883) ($35,232,583) ($304,700) -0.87%

Total ($34,927,883)

*** Public Works ($32,605,796) ($34,927,883) ($34,927,883) ($35,232,583) ($304,700) -0.87%

Public Works Administration
57031100 Total EXPENDITURE $871,965 $949,561 $964,092 $1,027,189 $77,628 8.18%

** Sewer Utility PW Admin NET $871,965 $949,561 $964,092 $1,027,189 $77,628 8.18%

Total $949,561

*** Public Works Administration $871,965 $949,561 $964,092 $1,027,189 $77,628 8.18%

PW Operations
57031202 Total EXPENDITURE $3,274,709 $3,251,188 $3,337,529 $3,188,082 ($63,106) -1.94%

** Sewer Utility Districting NET $3,274,709 $3,251,188 $3,337,529 $3,188,082 ($63,106) -1.94%

57031204 Total EXPENDITURE $75,126 $78,967 $78,967 $81,221 $2,254 2.85%

** Sewer Communications NET $75,126 $78,967 $78,967 $81,221 $2,254 2.85%

Total $3,330,155

*** PW Operations $3,349,835 $3,330,155 $3,416,496 $3,269,303 ($60,852) -1.83%

PW Engineering Division
57031303 Total EXPENDITURE $619,583 $733,388 $771,803 $771,173 $37,785 5.15%

** Sewer Engineering NET $619,583 $733,388 $771,803 $771,173 $37,785 5.15%

Total $733,388

*** PW Engineering Division $619,583 $733,388 $771,803 $771,173 $37,785 5.15%

Debt Service
57031600 Total EXPENDITURE $8,499,924 $9,998,373 $9,998,373 $9,398,845 ($599,528) -6.00%

** Sewer Utility Debt Service NET $8,499,924 $9,998,373 $9,998,373 $9,398,845 ($599,528) -6.00%

Total $9,998,373

*** Debt Service $8,499,924 $9,998,373 $9,998,373 $9,398,845 ($599,528) -6.00%

Fringe Benefits
57031700 Total EXPENDITURE $1,482,267 $1,674,920 $1,674,920 $1,199,920 ($475,000) -28.36%

** Sewer Utility Fringe Benefits NET $1,482,267 $1,674,920 $1,674,920 $1,199,920 ($475,000) -28.36%

Total $1,674,920

*** Fringe Benefits $1,482,267 $1,674,920 $1,674,920 $1,199,920 ($475,000) -28.36%



BudgetBookPresentation-CM 2 of 4 4/14/2026 10:39:26 AM (spavlak)
 Page 195
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26

PWD Assessment
57031800 Total EXPENDITURE $16,826,174 $18,137,448 $18,137,448 $19,459,896 $1,322,448 7.29%

** Sewer Utility PWD Assessment NET $16,826,174 $18,137,448 $18,137,448 $19,459,896 $1,322,448 7.29%

Total $18,137,448

*** PWD Assessment $16,826,174 $18,137,448 $18,137,448 $19,459,896 $1,322,448 7.29%


**** Public Works Net ($956,048) ($104,038) $35,250 ($106,257) ($2,219) -2.13%


***** Sewer Utility Fund Net ($862,465) $0 $139,288 $0 $0 ---




BudgetBookPresentation-CM 3 of 4 4/14/2026 10:39:26 AM (spavlak)
 Page 196
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


Enterprise Funds (500s):

Sewer Utility Fund Finance 15


* Payroll $91,404 $99,033 $99,033 $101,252 $2,219 2.24%

* Administrative Svcs $0 $975 $975 $975 $0 0.00%

* Contractual Services $559 $1,180 $1,180 $1,180 $0 0.00%

* Supplies $1,620 $2,850 $2,850 $2,850 $0 0.00%

57015300 Sewer Utility Finance $93,583 $104,038 $104,038 $106,257 $2,219




**** Finance $93,583 $104,038 $104,038 $106,257 $2,219 2.13%




ExpenseCategoryPresentation-CM 1 of 9 4/14/2026 11:05:01 AM (spavlak)
 Page 197
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


Sewer Utility Fund Public Works 31


* Payroll $727,981 $773,292 $773,292 $841,584 $68,292 8.83%

* Benefits $1,021 $3,180 $3,180 $3,580 $400 12.58%

* Administrative Svcs $24,680 $35,485 $35,485 $35,930 $445 1.25%

* Contractual Services $12,320 $19,270 $33,801 $19,270 $0 0.00%

* Maintenance & Repair $54,511 $74,149 $74,149 $77,312 $3,163 4.27%

* Rentals $25,141 $25,780 $25,780 $27,286 $1,506 5.84%

* Supplies $16,912 $16,797 $16,797 $20,619 $3,822 22.75%

* Utilities $751 $1,608 $1,608 $1,608 $0 0.00%

57031100 Sewer Utility PW Admin $871,965 $949,561 $964,092 $1,027,189 $77,628




ExpenseCategoryPresentation-CM 2 of 9 4/14/2026 11:05:01 AM (spavlak)
 Page 198
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,491,787 $1,752,759 $1,752,759 $1,733,906 ($18,853) -1.08%

* Benefits $15,770 $15,925 $16,025 $15,925 $0 0.00%

* Administrative Svcs $15,176 $54,270 $54,270 $54,500 $230 0.42%

* Contractual Services $619,607 $622,532 $635,547 $562,532 ($60,000) -9.64%

* Maintenance & Repair $390,163 $282,911 $332,107 $295,611 $12,700 4.49%

* Rentals $82,176 $89,610 $94,625 $90,227 $617 0.69%

* Supplies $274,203 $249,590 $249,590 $251,790 $2,200 0.88%

* Utilities $142,898 $138,591 $138,591 $138,591 $0 0.00%

* Capital Outlay $39,155 $45,000 $64,016 $45,000 $0 0.00%

57031202 Sewer Utility Districting $3,274,709 $3,251,188 $3,337,529 $3,188,082 ($63,106)




ExpenseCategoryPresentation-CM 3 of 9 4/14/2026 11:05:01 AM (spavlak)
 Page 199
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $70,408 $71,983 $71,983 $74,237 $2,254 3.13%

* Benefits $244 $375 $375 $375 $0 0.00%

* Administrative Svcs $33 $33 $33 $33 $0 0.00%

* Contractual Services $2,782 $2,640 $2,640 $2,640 $0 0.00%

* Maintenance & Repair $0 $165 $165 $165 $0 0.00%

* Rentals $309 $443 $443 $443 $0 0.00%

* Supplies $1,349 $2,413 $2,413 $2,413 $0 0.00%

* Utilities $0 $915 $915 $915 $0 0.00%

57031204 Sewer Communications $75,126 $78,967 $78,967 $81,221 $2,254




ExpenseCategoryPresentation-CM 4 of 9 4/14/2026 11:05:01 AM (spavlak)
 Page 200
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $374,693 $413,628 $413,628 $449,218 $35,590 8.60%

* Benefits $1,838 $2,400 $2,400 $2,880 $480 20.00%

* Administrative Svcs $9,810 $18,600 $18,600 $20,340 $1,740 9.35%

* Contractual Services $205,448 $277,750 $316,165 $277,750 $0 0.00%

* Maintenance & Repair $1,691 $1,700 $1,700 $1,700 $0 0.00%

* Rentals $0 $780 $780 $780 $0 0.00%

* Supplies $9,756 $17,450 $17,450 $17,425 ($25) -0.14%

* Utilities $971 $1,080 $1,080 $1,080 $0 0.00%

57031303 Sewer Engineering $619,583 $733,388 $771,803 $771,173 $37,785




ExpenseCategoryPresentation-CM 5 of 9 4/14/2026 11:05:01 AM (spavlak)
 Page 201
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Contractual Services $196,780 $195,245 $195,245 $195,245 $0 0.00%

* Debt Service $8,303,144 $9,803,128 $9,803,128 $9,203,600 ($599,528) -6.12%

57031600 Sewer Utility Debt Service $8,499,924 $9,998,373 $9,998,373 $9,398,845 ($599,528)




ExpenseCategoryPresentation-CM 6 of 9 4/14/2026 11:05:01 AM (spavlak)
 Page 202
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Benefits $938,180 $1,133,543 $1,133,543 $658,543 ($475,000) -41.90%

* Administrative Svcs $549,269 $516,837 $516,837 $516,837 $0 0.00%

* Insurance ($5,182) $24,540 $24,540 $24,540 $0 0.00%

57031700 Sewer Utility Fringe Benefits $1,482,267 $1,674,920 $1,674,920 $1,199,920 ($475,000)




ExpenseCategoryPresentation-CM 7 of 9 4/14/2026 11:05:01 AM (spavlak)
 Page 203
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Administrative Svcs $16,826,174 $18,137,448 $18,137,448 $19,459,896 $1,322,448 7.29%

57031800 Sewer Utility PWD Assessment $16,826,174 $18,137,448 $18,137,448 $19,459,896 $1,322,448




**** Public Works $31,649,748 $34,823,845 $34,963,133 $35,126,326 $302,481 0.87%


***** Sewer Utility Fund $31,743,330 $34,927,883 $35,067,171 $35,232,583 $304,700 0.87%




ExpenseCategoryPresentation-CM 8 of 9 4/14/2026 11:05:01 AM (spavlak)
 Page 204
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


Enterprise Funds (500s):


Stormwater Fund
Finance 15
Finance Administration
57115100 Total EXPENDITURE $288,517 $307,228 $307,228 $299,882 ($7,346) -2.39%

** Stormwater Finance NET $288,517 $307,228 $307,228 $299,882 ($7,346) -2.39%

Total $307,228

*** Finance Administration $288,517 $307,228 $307,228 $299,882 ($7,346) -2.39%


**** Finance Net $288,517 $307,228 $307,228 $299,882 ($7,346) -2.39%




BudgetBookPresentation-CM 1 of 3 4/14/2026 10:40:16 AM (spavlak)
 Page 205
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26



Stormwater Fund
Public Works 31
Public Works
57131000 Total REVENUE ($8,960,572) ($7,364,389) ($7,364,389) ($8,789,986) ($1,425,597) 19.36%

** Stormwater Public Works NET ($8,960,572) ($7,364,389) ($7,364,389) ($8,789,986) ($1,425,597) -19.36%

Total ($7,364,389)

*** Public Works ($8,960,572) ($7,364,389) ($7,364,389) ($8,789,986) ($1,425,597) -19.36%

Stormwater Management 57131500
57131500 Total EXPENDITURE $2,098,435 $2,575,341 $2,881,522 $3,599,447 $1,024,106 39.77%

** Stormwater Management NET $2,098,435 $2,575,341 $2,881,522 $3,599,447 $1,024,106 39.77%

Total $2,575,341
Debt Service
57131600 Total EXPENDITURE $4,113,479 $4,024,875 $4,024,875 $4,429,213 $404,338 10.05%

** Stormwater Debt Service NET $4,113,479 $4,024,875 $4,024,875 $4,429,213 $404,338 10.05%

Total $4,024,875

*** Debt Service $4,113,479 $4,024,875 $4,024,875 $4,429,213 $404,338 10.05%

Fringe Benefits
57131700 Total EXPENDITURE $430,393 $456,945 $456,945 $461,444 $4,499 0.98%

** Stormwater Fringe Benefits NET $430,393 $456,945 $456,945 $461,444 $4,499 0.98%

Total $456,945

*** Fringe Benefits $430,393 $456,945 $456,945 $461,444 $4,499 0.98%


**** Public Works Net ($2,318,265) ($307,228) ($1,047) ($299,882) $7,346 2.39%


***** Stormwater Fund Net ($2,029,748) $0 $306,181 $0 $0 ---




BudgetBookPresentation-CM 2 of 3 4/14/2026 10:40:16 AM (spavlak)
 Page 206
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


Enterprise Funds (500s):

Stormwater Fund Finance 15


* Payroll $229,846 $236,823 $236,823 $241,677 $4,854 2.05%

* Administrative Svcs $22,221 $28,655 $28,655 $28,655 $0 0.00%

* Contractual Services $35,015 $36,200 $36,200 $24,000 ($12,200) -33.70%

* Maintenance & Repair $0 $400 $400 $400 $0 0.00%

* Supplies $1,435 $5,150 $5,150 $5,150 $0 0.00%

57115100 Stormwater Finance $288,517 $307,228 $307,228 $299,882 ($7,346)




**** Finance $288,517 $307,228 $307,228 $299,882 ($7,346) -2.39%




ExpenseCategoryPresentation-CM 1 of 5 4/14/2026 11:05:32 AM (spavlak)
 Page 207
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


Stormwater Fund Public Works 31


* Payroll $1,033,575 $1,180,606 $1,180,606 $1,284,848 $104,242 8.83%

* Benefits $899 $4,500 $4,647 $4,650 $150 3.33%

* Administrative Svcs $34,622 $55,515 $55,515 $50,745 ($4,770) -8.59%

* Contractual Services $349,473 $978,082 $1,284,066 $1,863,082 $885,000 90.48%

* Maintenance & Repair $222,529 $87,600 $87,600 $155,049 $67,449 77.00%

* Rentals $49,840 $56,720 $56,720 $58,226 $1,506 2.66%

* Supplies $145,211 $204,819 $204,869 $175,240 ($29,579) -14.44%

* Utilities $1,085 $7,499 $7,499 $7,607 $108 1.44%

57131500 Stormwater Management $2,098,435 $2,575,341 $2,881,522 $3,599,447 $1,024,106




ExpenseCategoryPresentation-CM 2 of 5 4/14/2026 11:05:32 AM (spavlak)
 Page 208
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Contractual Services $46,519 $46,033 $46,033 $46,033 $0 0.00%

* Debt Service $4,066,960 $3,978,842 $3,978,842 $4,383,180 $404,338 10.16%

57131600 Stormwater Debt Service $4,113,479 $4,024,875 $4,024,875 $4,429,213 $404,338




ExpenseCategoryPresentation-CM 3 of 5 4/14/2026 11:05:32 AM (spavlak)
 Page 209
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Benefits $296,245 $337,359 $337,359 $341,858 $4,499 1.33%

* Administrative Svcs $124,327 $109,586 $109,586 $109,586 $0 0.00%

* Insurance $9,821 $10,000 $10,000 $10,000 $0 0.00%

57131700 Stormwater Fringe Benefits $430,393 $456,945 $456,945 $461,444 $4,499




**** Public Works $6,642,307 $7,057,161 $7,363,342 $8,490,104 $1,432,943 20.30%


***** Stormwater Fund $6,930,825 $7,364,389 $7,670,570 $8,789,986 $1,425,597 19.36%




ExpenseCategoryPresentation-CM 4 of 5 4/14/2026 11:05:32 AM (spavlak)
 Page 210
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26


Enterprise Funds (500s):


Jetport Fund
Jetport 28
Jetport
58328000 Total REVENUE ($26,745,453) ($26,543,313) ($26,910,576) ($27,715,547) ($1,172,234) 4.42%

** Jetport Department NET ($26,745,453) ($26,543,313) ($26,910,576) ($27,715,547) ($1,172,234) -4.42%

Total ($26,543,313)

*** Jetport ($26,745,453) ($26,543,313) ($26,910,576) ($27,715,547) ($1,172,234) -4.42%

Jetport Administration Div.
58328101 Total EXPENDITURE $1,296,481 $1,350,885 $1,297,734 $1,402,625 $51,740 3.83%

** Jetport Administration NET $1,296,481 $1,350,885 $1,297,734 $1,402,625 $51,740 3.83%

58328102 Total EXPENDITURE $367,581 $610,565 $408,974 $611,280 $715 0.12%

** Jetport Marketing NET $367,581 $610,565 $408,974 $611,280 $715 0.12%

58328103 Total EXPENDITURE $5,219,360 $5,922,615 $5,639,209 $5,017,332 ($905,283) -15.29%

** Jetport Fringe/Indirect Costs NET $5,219,360 $5,922,615 $5,639,209 $5,017,332 ($905,283) -15.29%

Total $7,884,065

*** Jetport Administration Div. $6,883,421 $7,884,065 $7,345,917 $7,031,237 ($852,828) -10.82%

Jetport Field 58328200
58328200 Total EXPENDITURE $5,348,361 $5,928,840 $5,136,224 $6,182,483 $253,643 4.28%

** Jetport Field NET $5,348,361 $5,928,840 $5,136,224 $6,182,483 $253,643 4.28%

Total $5,928,840
Jetport General Aviation 58328300
58328300 Total EXPENDITURE $19,271 $20,112 $20,112 $20,655 $543 2.70%

58328300 Total REVENUE ($334,448) ($335,563) ($370,000) ($334,425) $1,138 -0.34%

** Jetport General Aviation NET ($315,177) ($315,451) ($349,888) ($313,770) $1,681 0.53%

Total ($315,451)
Jetport Operations 58328400
58328400 Total EXPENDITURE $3,341,496 $3,632,294 $3,899,869 $4,105,583 $473,289 13.03%

58328400 Total REVENUE ($56,175) ($52,500) ($46,000) ($54,375) ($1,875) 3.57%

** Jetport Operations NET $3,285,321 $3,579,794 $3,853,869 $4,051,208 $471,414 13.17%

Total $3,579,794
Jetport Terminal Division 58328500
58328500 Total EXPENDITURE $9,545,734 $9,531,611 $9,360,618 $15,052,060 $5,520,449 57.92%

** Jetport Terminal Division NET $9,545,734 $9,531,611 $9,360,618 $15,052,060 $5,520,449 57.92%

Total $9,531,611


BudgetBookPresentation-CM 1 of 3 4/13/2026 5:13:39 PM (spavlak)
 Page 211
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT ORG NET REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
  ACCOUNT DESCRIPTION ORIGINAL (DECR)
 ACTUALS PROJECTION RECOMM / FY26
 BUDGET FY27 / FY26

Jetport Parking Division 58328600
58328600 Total EXPENDITURE $4,504,218 $5,071,620 $4,999,395 $5,061,211 ($10,409) -0.21%

58328600 Total REVENUE ($10,780,709) ($10,012,191) ($10,446,000) ($10,614,770) ($602,579) 6.02%

** Jetport Parking Division NET ($6,276,492) ($4,940,571) ($5,446,605) ($5,553,559) ($612,988) -12.41%

Total ($4,940,571)
Jetport Airfield Deicing Fac. 58328700
58328700 Total EXPENDITURE $761,189 $769,527 $779,675 $792,532 $23,005 2.99%

58328700 Total REVENUE ($789,802) ($875,000) ($811,000) ($876,054) ($1,054) 0.12%

** Jetport Airfield Deicing Fac. NET ($28,612) ($105,473) ($31,325) ($83,522) $21,951 20.81%

Total ($105,473)
Jetport Surplus 58328900
58328900 Total EXPENDITURE $0 $4,980,498 $7,041,766 $1,349,410 ($3,631,088) -72.91%

58328900 Total REVENUE $0 $0 $0 $0 $0 ---

** Jetport Surplus NET $0 $4,980,498 $7,041,766 $1,349,410 ($3,631,088) -72.91%

Total $4,980,498

**** Jetport Net ($8,302,896) $0 $0 $0 $0 ---


***** Jetport Fund Net ($8,302,896) $0 $0 $0 $0 ---




BudgetBookPresentation-CM 2 of 3 4/13/2026 5:13:39 PM (spavlak)
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 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26


Enterprise Funds (500s):

Jetport Fund Jetport 28


* Payroll $983,851 $1,007,187 $1,012,500 $1,045,552 $38,365 3.81%

* Benefits $1,629 $2,000 $2,000 $4,750 $2,750 137.50%

* Administrative Svcs $95,489 $114,140 $95,700 $137,700 $23,560 20.64%

* Contractual Services $148,014 $155,850 $126,538 $141,720 ($14,130) -9.07%

* Maintenance & Repair $30,129 $33,750 $31,910 $34,870 $1,120 3.32%

* Rentals $5,547 $6,600 $5,467 $6,600 $0 0.00%

* Supplies $18,712 $18,338 $13,654 $13,793 ($4,545) -24.78%

* Minor Capital Items $0 $0 $0 $6,000 $6,000 ---

* Utilities $13,111 $13,020 $9,965 $11,640 ($1,380) -10.60%

58328101 Jetport Administration $1,296,481 $1,350,885 $1,297,734 $1,402,625 $51,740




ExpenseCategoryPresentation-CM 1 of 11 4/13/2026 9:09:39 PM (spavlak)
 Page 213
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $7,314 $14,400 $5,000 $16,000 $1,600 11.11%

* Benefits $989 $2,130 $1,500 $2,130 $0 0.00%

* Administrative Svcs $158,161 $228,035 $172,500 $235,830 $7,795 3.42%

* Contractual Services $176,442 $335,000 $190,000 $315,000 ($20,000) -5.97%

* Maintenance & Repair $24,200 $29,000 $38,054 $30,320 $1,320 4.55%

* Supplies $474 $2,000 $1,920 $12,000 $10,000 500.00%

58328102 Jetport Marketing $367,581 $610,565 $408,974 $611,280 $715




ExpenseCategoryPresentation-CM 2 of 11 4/13/2026 9:09:39 PM (spavlak)
 Page 214
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $0 $0 $0 $0 $0 ---

* Benefits $2,495,390 $3,174,904 $2,884,293 $2,155,568 ($1,019,336) -32.11%

* Administrative Svcs $657,350 $660,117 $702,541 $702,541 $42,424 6.43%

* Insurance $253,103 $220,500 $249,872 $273,664 $53,164 24.11%

* Contributions $1,813,517 $1,867,094 $1,802,503 $1,885,559 $18,465 0.99%

58328103 Jetport Fringe/Indirect Costs $5,219,360 $5,922,615 $5,639,209 $5,017,332 ($905,283)




ExpenseCategoryPresentation-CM 3 of 11 4/13/2026 9:09:39 PM (spavlak)
 Page 215
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,266,189 $1,645,937 $1,425,873 $1,719,211 $73,274 4.45%

* Benefits $15,469 $12,120 $11,620 $17,120 $5,000 41.25%

* Administrative Svcs $38,324 $62,175 $55,150 $70,850 $8,675 13.95%

* Contractual Services $674,158 $773,967 $924,300 $932,288 $158,321 20.46%

* Maintenance & Repair $690,365 $645,482 $614,500 $774,242 $128,760 19.95%

* Rentals $138,937 $13,912 $7,810 $8,672 ($5,240) -37.67%

* Supplies $545,432 $710,135 $677,700 $703,020 ($7,115) -1.00%

* Minor Capital Items $0 $12,000 $16,000 $79,100 $67,100 559.17%

* Utilities $178,807 $171,612 $159,271 $185,980 $14,368 8.37%

* Capital Outlay $1,765,681 $1,881,500 $1,244,000 $1,692,000 ($189,500) -10.07%

58328200 Jetport Field $5,348,361 $5,928,840 $5,136,224 $6,182,483 $253,643




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 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $393 $500 $500 $500 $0 0.00%

* Contractual Services $17,584 $18,112 $18,112 $18,655 $543 3.00%

* Maintenance & Repair $1,294 $1,500 $1,500 $1,500 $0 0.00%

58328300 Jetport General Aviation $19,271 $20,112 $20,112 $20,655 $543




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 Page 217
 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $1,213,499 $1,350,965 $1,405,100 $1,459,867 $108,902 8.06%

* Benefits $2,484 $10,625 $12,000 $14,875 $4,250 40.00%

* Administrative Svcs $68,076 $84,205 $68,320 $90,030 $5,825 6.92%

* Contractual Services $1,044,715 $1,113,278 $1,325,650 $1,314,955 $201,677 18.12%

* Maintenance & Repair $83,304 $183,770 $157,200 $139,430 ($44,340) -24.13%

* Supplies $75,653 $58,100 $52,000 $79,200 $21,100 36.32%

* Minor Capital Items $0 $10,500 $7,500 $32,100 $21,600 205.71%

* Utilities $9,882 $14,016 $8,270 $8,352 ($5,664) -40.41%

* Contributions $767,690 $766,835 $834,000 $906,774 $139,939 18.25%

* Capital Outlay $48,483 $40,000 $29,829 $60,000 $20,000 50.00%

58328400 Jetport Operations $3,341,496 $3,632,294 $3,899,869 $4,105,583 $473,289




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 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $965,387 $1,305,099 $1,176,000 $1,506,286 $201,187 15.42%

* Benefits $4,335 $4,400 $9,900 $8,400 $4,000 90.91%

* Administrative Svcs $21,890 $26,515 $23,500 $33,715 $7,200 27.15%

* Contractual Services $4,103,363 $4,462,462 $4,520,600 $5,061,084 $598,622 13.41%

* Maintenance & Repair $859,000 $839,437 $761,000 $797,717 ($41,720) -4.97%

* Rentals $32,667 $10,000 $3,000 $12,520 $2,520 25.20%

* Supplies $133,643 $122,498 $117,863 $137,732 $15,234 12.44%

* Minor Capital Items $0 $0 $0 $37,800 $37,800 ---

* Utilities $1,351,578 $1,291,800 $1,280,955 $1,487,856 $196,056 15.18%

* Capital Outlay $1,569,074 $975,000 $973,400 $5,474,000 $4,499,000 461.44%

* Debt Service $493,550 $494,400 $494,400 $494,950 $550 0.11%

58328500 Jetport Terminal Division $9,545,734 $9,531,611 $9,360,618 $15,052,060 $5,520,449




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 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $13,876 $20,000 $20,000 $20,000 $0 0.00%

* Administrative Svcs $1,620 $1,000 $1,600 $1,000 $0 0.00%

* Contractual Services $171,611 $187,380 $181,380 $253,200 $65,820 35.13%

* Maintenance & Repair $97,588 $146,625 $105,101 $192,670 $46,045 31.40%

* Rentals $11,800 $500 $0 $5,000 $4,500 900.00%

* Supplies $38,820 $57,275 $38,780 $50,675 ($6,600) -11.52%

* Utilities $170,173 $177,340 $166,034 $227,041 $49,701 28.03%

* Capital Outlay $632,721 $1,120,000 $1,125,000 $945,000 ($175,000) -15.63%

* Debt Service $3,361,250 $3,361,500 $3,361,500 $3,366,625 $5,125 0.15%

58328600 Jetport Parking Division $4,504,218 $5,071,620 $4,999,395 $5,061,211 ($10,409)




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 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Payroll $0 $0 $0 $0 $0 ---

* Contractual Services $750,385 $756,012 $773,175 $779,347 $23,335 3.09%

* Maintenance & Repair $10,322 $11,500 $6,000 $12,500 $1,000 8.70%

* Supplies $482 $2,015 $500 $685 ($1,330) -66.00%

58328700 Jetport Airfield Deicing Fac. $761,189 $769,527 $779,675 $792,532 $23,005




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 CITY OF PORTLAND, ME
 FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT


 FY26 INCR /
 FY25 FY26 TOTAL FY27 MGR % CHG FY27
 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 /
 ACTUAL PROJECTION RECOMM / FY26
 BUDGET FY26

* Administrative Svcs $0 $4,980,498 $7,041,766 $1,349,410 ($3,631,088) -72.91%

58328900 Jetport Surplus $0 $4,980,498 $7,041,766 $1,349,410 ($3,631,088)




**** Jetport $30,403,691 $37,818,567 $38,583,576 $39,595,171 $1,776,604 4.70%


***** Jetport Fund $30,403,691 $37,818,567 $38,583,576 $39,595,171 $1,776,604 4.70%




ExpenseCategoryPresentation-CM 10 of 11 4/13/2026 9:09:39 PM (spavlak)
 Page 222
 We Are Your Connection




Fiscal Year 2027 Budget
Sarah Moore​
Executive Director


 Page 223
 Portland Public Library (PPL) & the City of Portland


PPL is a component unit of the City of Portland
  • Component Unit – a legally separate organization for which the City is financially accountable

PPL is a 501(c)3 nonprofit founded in 1867.
PPL is financially dependent upon the City.
  • The City owns all the land and buildings in which the library operates public facilities.
  • The City provides support services to the library.
  • The City provides significant financial support to the library.
 • The City’s financial statements would be incomplete without the inclusion of the library as a discretely
 presented component unit.




 Page 224
New Mission & Vision
 Mission
 Portland Public Library is a welcoming cultural center
 that brings people together and connects them with
 trusted resources, ideas, experiences, and information.
 We build a stronger community by inspiring learning,
 creativity, and collaboration.


 Vision
 A vibrant, inclusive, and engaged community that
 thrives through connections discovered at Portland
 Public Library.
 Page 225
 2026-2031 Strategic Plan

ACCESS
Enhancing Opportunities for All


COMMUNICATIONS
Expanding Awareness of the Library

SUSTAINABILITY
Cultivating Responsibility for Tomorrow

CULTURE
Creating Community for Portland’s Residents
 Page 226
2026-2031 Internal Operations Plan

INTERNAL COMMUNICATIONS
Building systems for clarity, efficiency, and engagement


GROWTH MIDSET
Fostering adaptability, learning, and empowerment

SERVICE PHILOSOPHY
Embracing a service-centered culture

WORKPLACE CULTURE
Promoting a collegial and considerate environment

 Page 227
FY 2025 Impact for Patrons

 5,064 new borrowers
 1,456 programs hosted
 22,598 program attendees
 37,089 questions answered
 563,222 physical items circulated
 373,914 digital content views
 35,293 public computer sessions


 Page 228
 PPL Supports the City
Community Services
  • The Downtown Library Safety team has saved lives by administering Narcan and CPR. Our staff frequently
 connect patrons to behavioral health staff and other city services.
  • PPL acts as a warming shelter and cooling center
  • Started a Community Resource Room at the Downtown Library to bring community organizations and
 providers into the library to meet directly with patrons.
Portland Public Schools
  • Safe space for PHS students with access to computers
  • Dedicated Staff support teen developmental growth
  • READ program offers library cards to all PPS students
  • School visits from the Bookmobile
  • Organize and promote summer reading, supporting literacy throughout the summer
  • Riverton Branch is co-located in Talbot Elementary School
Portland Residents
  • Enrichment activities for all ages
  • Trusted source for information and resources
  • Community Hub and Cultural Center with 4 public branches and a BookMobile
  • Rotating art exhibits year round
 Page 229
 Impact of Investments

Every $1.00 the City invested in PPL returned over $2.94 in value to
Portland residents in 2025*
In 2025, PPL
• Visited 1,239 seniors through our Outreach program
• Engaged 9,426 babies, toddlers, preschoolers, and their caregivers in early-literacy activities
• Offered 637 free passes to local museums, parks, and cultural sites
• Made 552 Bookmobile stops for Portland neighborhoods & schools
• Welcomed 395,879 visitors across all 4 branch locations
• Enabled 31,416 free Wi-Fi connections
• Connected citizen investors to 19,033 Value Line records
• Delivered 22,178 Consumer Reports to our patrons
• Facilitated 4,561 language learning sessions through Mango Languages
• Issued 5,064 new library cards
 *Calculated using FY2025 statistics and the Maine State Library's Value Use Calculator
 Page 230
PPL FY26 Funding Sources




 Page 231
PPL FY27 Expenses




 Page 232
 FY 27 Budget In Summary

Personnel budget increase 4.3%

Medical insurance budget increase 16.7%

Staff development increase of $7,000

Operating budget increase $356,069 ~ 5.9% above FY26

City funding requested – 5.0%

Fundraising goal is 12% increase in donations

 Page 233
 Your Connection




 Thank You
 Sarah Moore​
 Executive Director



Page 234
Portland Public Library
FY25-FY27

 FY25 FY26 FY27 dollar
Revenue actual approved proposed increase percent increase
Annual Fund 420,276 335,000 375,000 40,000 11.9%


City Appropriation 4,891,900 5,136,495 5,393,320 256,825 5.0%
Endowment Funds 348,264 285,500 313,200 27,700 9.7%

Grants 78,607 58,400 75,000 16,600 28.4%
Maine State Library 180,950 180,950 180,950 0 0.0%
Miscellaneous Income 64,483 60,056 75,000 14,944 24.9%
Total Revenue 5,984,479 6,056,401 6,412,470

Expenditures
 FY25 FY26 FY27 dollar
Personnel actual approved proposed increase percent increase
Salaries - Regular 3,391,344 3,749,274 3,911,818 162,544 4.3%
Salaries - Temporary 49,079 50,000 50,000 0 0.0%
Salaries - OT 33,100 35,000 35,000 0 0.0%
Personnel Total 3,473,523 3,834,274 3,996,818

Contractual
Medical Insurance 613,706 684,000 798,056 114,056 16.7%
Other Benefits 21,417 3,000 15,830 12,830 427.7%
Parking 64,615 69,120 77,339 8,219 11.9%
Professional Services 195,887 79,900 82,603 2,703 3.4%
Technology 260,500 221,767 228,858 7,091 3.2%
Utilities 202,240 207,792 211,307 3,515 1.7%
Maintenance & Security 304,112 180,000 171,318 -8,682 -4.8%
Branch Occupancy 36,184 36,000 34,800 -1,200 -3.3%
Staff Development 10,406 18,000 25,000 7,000 38.9%
Supplies 69,680 105,000 116,102 11,102 10.6%
Other 111,987 104,559 82,472 -22,087 -21.1%
Printing/Duplicating 20,157 33,879 34,836 957 2.8%
Postage 26,395 20,000 18,113 -1,887 -9.4%
Insurance 55,966 55,510 60,718 5,208 9.4%
Bank & Investment Fees 40,170 3,600 41,335
Total Contractual 2,033,422 1,822,127 1,998,686

Commodities
Books-Digital-AV 398,588 336,500 341,590 5,090 1.5%
Periodicals 11,125 15,000 20,910 5,910 39.4%
Periodicals-Microfilm 10,578 9,500 14,042 4,542 47.8%
Preservation 1,000 -1,000 -100.0%
Materials Processing 32,924 33,000 32,924 -76 -0.2%
Shipping & Handling 7,998 5,000 7,500 2,500 50.0%
Total Commodies 461,213 400,000 416,966

TOTAL Expenses 5,968,158 6,056,401 6,412,470 0 5.9%

NET 16,321 0 0




 Page 235

City of Portland, Maine
 Finance Committee Meetings
 Public Record of Proceedings



Under the Maine Revised Statutes (1 M.R.S. § 403) any public meeting is required to maintain a record.
M.R.S. § 403 further states that required details of the record include:

A. The date, time and place of the public proceeding
B. The members of the body holding the public proceeding recorded as either present or absent; and
C. All motions and votes taken, by individual member, if there is a roll call




M.R.S. § 403 notes that “an audio, video, or other electronic recording of a public proceeding satisfies the
requirements”. The City of Portland has undertaken the expense of recording all City Council meetings
and Council Committee meetings which are live streamed and archived at the following location:

http://www.portlandmaine.gov/129/Agendas-Minutes.

This archive meets the requirement 1 M.R.S. § 403 and is an indisputable record of proceedings which
may be viewed by any member of the public. For any meetings where votes were taken, a summary will
also be prepared and posted as a second page to this attachment.