Finance Committee — Portland, ME
Date: 2026-04-28
Time: 17:00

Remote Finance Committee MEMBERS
Meeting Agenda Councilor April Fournier, Chair
Tuesday, April 28, 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/85095923918?pwd=tMrUHBdM1bl5R1J9gCnanHes20wJbX.1
 Passcode:882760
 Phone one-tap:
 +16469313860,,85095923918# US
 +19292056099,,85095923918# US (New York)
 Join via audio:
 +1 646 931 3860 US
 +1 929 205 6099 US (New York)
 +1 301 715 8592 US (Washington DC)
 Webinar ID: 850 9592 3918
 International numbers available: https://portlandmaine-gov.zoom.us/u/kioY1u80l
 1. Introductions

 2. Public Hearing and Vote on FY27 Portland Public Schools Board Recommended
 Budget

 At tonight’s meeting, which follows two previous Joint/City School Finance
 Committee meetings on March 26th and April 2nd where the FY27 School Budget was
 1
 presented and discussed, the Committee will hold a public hearing. The Committee
 will also discuss the budget and a vote on recommendation of the budget back to the
 full City Council is scheduled. The Portland Board of Public Education Fiscal Year
 2027 Budget is scheduled for a first read at the full City Council on May 4th with a
 second read and potential final action scheduled on May 18th. Public comment will
 be taken on both dates. The School Department budget materials are available at the
 PPS Finance website here: https://www.portlandschools.org/department/finance/fy-
 2027-budget
3. 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. On Thursday, April 16 the Finance Committee began their detailed
 review. At tonight’s meeting, several Department Heads will be in attendance to present their
 budgets in detail. Department budgets expected to be presented include: Planning & Urban
 Development, Permitting & Inspections, Information Technology, Jetport, Parks & Recreation,
 and Public Buildings & Waterfront (subject to change). This is a discussion item only – no
 action will be taken at the current meeting.
4. Review of Future Meeting Dates


 a. Thursday, April 30 - 5:00PM (City Manager’s Recommended Budget Review
 continues - Departments scheduled to present: City Clerk, Employee Benefits,
 Health & Human Services (HHS Administration, Public Health, Social
 Services, Barron Center), Police, and Dispatch (subject to change).)
 b. 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 scheduled to present: Parking,
 Executive, Housing & Economic Development, and Legal (subject to
 change).)
 c. 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.
5. Adjournment




 2

Remote Finance Committee MEMBERS
Meeting Agenda Councilor April Fournier, Chair
Tuesday, April 28, 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/85095923918?pwd=tMrUHBdM1bl5R1J9gCnanHes20wJbX.1
 Passcode:882760
 Phone one-tap:
 +16469313860,,85095923918# US
 +19292056099,,85095923918# US (New York)
 Join via audio:
 +1 646 931 3860 US
 +1 929 205 6099 US (New York)
 +1 301 715 8592 US (Washington DC)
 Webinar ID: 850 9592 3918
 International numbers available: https://portlandmaine-gov.zoom.us/u/kioY1u80l
 1. Introductions

 2. Public Hearing and Vote on FY27 Portland Public Schools Board Recommended
 Budget

 At tonight’s meeting, which follows two previous Joint/City School Finance
 Committee meetings on March 26th and April 2nd where the FY27 School Budget was
 1

 Page 1
 presented and discussed, the Committee will hold a public hearing. The Committee
 will also discuss the budget and a vote on recommendation of the budget back to the
 full City Council is scheduled. The Portland Board of Public Education Fiscal Year
 2027 Budget is scheduled for a first read at the full City Council on May 4th with a
 second read and potential final action scheduled on May 18th. Public comment will
 be taken on both dates. The School Department budget materials are available at the
 PPS Finance website here: https://www.portlandschools.org/department/finance/fy-
 2027-budget
3. 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. On Thursday, April 16 the Finance Committee began their detailed
 review. At tonight’s meeting, several Department Heads will be in attendance to present their
 budgets in detail. Department budgets expected to be presented include: Planning & Urban
 Development, Permitting & Inspections, Information Technology, Jetport, Parks & Recreation,
 and Public Buildings & Waterfront (subject to change). This is a discussion item only – no
 action will be taken at the current meeting.
4. Review of Future Meeting Dates


 a. Thursday, April 30 - 5:00PM (City Manager’s Recommended Budget Review
 continues - Departments scheduled to present: City Clerk, Employee Benefits,
 Health & Human Services (HHS Administration, Public Health, Social
 Services, Barron Center), Police, and Dispatch (subject to change).)
 b. 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 scheduled to present: Parking,
 Executive, Housing & Economic Development, and Legal (subject to
 change).)
 c. 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.
5. Adjournment




 2

 Page 2
Portland Public Schools
 Fiscal Year 2027
 Board of Education
 Recommended Budget

 April 14, 2026

 Page 3
 Table of Contents
Board Chair Letter 3
Vision and Mission Statements 6
Fiscal Year 2027 Budget Timeline 7
Portland Board of Public Education 8
Fiscal Year 2027 Revenues 9
 General, Adult Ed, and Food Service Funds - Summary 11
 General, Adult Ed, and Food Service Funds - Detail 12
 General, Adult Ed, and Food Service Funds - All Funds 13
 Five-Year Projection - Fund Balance Details 17
 FY2027 Tax Rate Computation 18
 General, Adult Ed, and Food Service Funds - All Funds (FY27-FY32) 19
Fiscal Year 2027 Roll Forward Budget 20
 FY2027 Expenditure Summary Budget - All Funds 22
Fiscal Year 2027 Summary of Expenses 23
 FY2027 Expenditure Summary Budget - All Funds 25
 FY2027 Expenditure Five-Year Projection 28
 FY2027 Expenditure by State Budget Categoricals 30
Fiscal Year 2027 School-Based Expenses 31
 Eight Year Enrollment Pattern 33
 FY2027 School Staffing Summary 34
 FY2027 School Based Budgets - Expenditure Summary 35
 Portland Adult Education 41
 Casco Bay High School 43
 Cliff Island School 45
 Deering High School 47
 East End Community School 49
 King Middle School 51
 Lincoln Middle School 53
 Longfellow Elementary School 55
 Lyseth Elementary School 57
 Moore Middle School 59
 Ocean Avenue Elementary School 61
 Peaks Island School 63
 Portland Arts and Technology High School (PATHS) 65
 Portland High School 67
 Presumpscot Elementary School 69
 Reiche Community School 71
 Rowe Elementary School 73
 Talbot Community School 75
Fiscal Year 2027 Department-Based Expenses 77
 Central Department Expenditure Summary 79
 Personnel Changes by Department for FY27 80
 Communications 82
 Data & Technology 85
 Debt Service 89
 Early Childhood 90
 Elementary and Secondary Networks 95
 Facilities 100
 Finance 104
 Food Service 107
 Human Resources 110
 Multilingual Center/Family Engagement & Community Partnerships 113
 School Board 116
 Special Education and Student Support 119
 Superintendent’s Office 123
 Transportation 126




 Page 4
April 18, 2026

Mayor Dion and Members of the Portland City Council:

On behalf of the Portland Board of Public Education, I and Superintendent Ryan
Scallon present our recommended fiscal year 2027 (FY27) budget for the Portland
Public Schools to you, in accordance with the City Charter.

This $179.3 million proposal for 2026-2027 is the culmination of a months-long
collaborative process involving staff, families and community stakeholders.

The theme of this year’s budget, "On Course for Student Success," reflects a pivotal
moment for the Portland Public Schools. We are currently in the second year of
implementing our five-year Strategic Plan, "One District, One Plan." Our plan calls for
keeping equity at the center, strengthening achievement, supporting the whole
student, investing in our people, and building effective systems that sustain
excellence.

This budget is designed to maintain and grow the academic and other
social-emotional gains we have achieved under this plan while pursuing operational
efficiencies and other savings to mitigate the impact on Portland taxpayers.

The Strategic Case for Investment

Two years ago, this district launched a commitment to keep equity at the center of
every decision. We are now seeing the measurable return on that investment. Recent
data confirms improved outcomes in both reading and math, with significant growth
among economically disadvantaged students, multilingual learners and students
with individualized education programs (IEPs).

Beyond academics, chronic absenteeism has decreased in the last year and we’ve
had fewer incidents of student suspensions. Fewer students are missing school or
being removed from class—more students are engaged in learning.

These gains are not isolated successes. They reflect the efforts of everyone in our
District, from custodians to HR analysts, teachers to principals, and everyone else
focused on improving experiences and outcomes for students. They demonstrate
that our Strategic Plan is delivering results.




 3
 Page 5
This budget maintains the core of that progress:

In Achievement, this budget invests in high-quality instructional materials for
secondary math. We are prepared to adopt a new, research-aligned program that
ensures all students have access to rigorous, grade-level tasks.

This budget allows us to expand early literacy support by adding education
technicians to first grade in three schools. This year, we piloted early literacy
education technicians in our Title I kindergarten classes—and early data shows
increased progress monitoring and positive academic trends.

We are also supporting development of a Local Black History curriculum, building on
our leadership in Wabanaki Studies, so that students see themselves reflected in
what they learn. This budget includes a half-time staff member to support the
development of the Black History curriculum, while the Foundation for Portland
Public Schools has committed to paying for any related non-personnel expenses.

In Whole Student, we are expanding pre-kindergarten and preparing to assume
responsibility for early childhood special education services for four-year-olds, as
required by the state. This budget includes a $5.1 million investment, expected to be
fully reimbursed by the state, and consequently at no cost to the District. Early
intervention strengthens kindergarten readiness and long-term academic
outcomes.

In Equity and People, we are proposing to extend leadership dedicated to student,
family, and community engagement and we’re budgeting for an equity audit and
Civil Rights Officer. We are investing in leadership development and expanding
tuition reimbursement and ESOL credentialing to strengthen instructional capacity.

In Systems, our budget will continue work on financial transparency and facilities
planning, increasing school supply budgets using an equity-based formula and
advancing the MainePERS reconciliation to ensure fiscal accountability.

Navigating Fiscal Challenges: Reductions & Revisions

The development of the FY27 budget was marked by significant fiscal pressures.
Under the state’s Essential Programs and Services (EPS) formula, Portland faces a
$4.1 million decrease in state funding in FY27. This reduction is largely driven by two
factors: a decrease in student enrollment and a significant increase in the city’s
overall property values.

On a slightly more upbeat note, we learned that Portland will receive an additional
$420,000 for FY27 that is included in the state supplemental budget that the
Legislature recently passed. However, it’s not enough to offset such a large loss in
revenue under EPS, and while the Legislature has now approved changes in the



 4
 Page 6
formula, the earliest that Portland will see any positive impact from the EPS revisions
will be FY28.

Less state funding means more of a burden on City taxpayers. Recognizing this, both
the Board’s Finance Committee and the full Board worked tirelessly to identify
savings that would minimize the tax impact while maintaining and investing in
student services.

Taxpayer Impact and Community Stewardship

We on the Board are deeply sensitive to the fact that school funding is a shared
community responsibility. Every amendment made during the budget process was
viewed through the lens of balancing student needs with the financial reality of
Portland residents.

For FY27, just as we did for FY25 and F26, we are presenting to you a budget with the
entire picture—including not only local funds, but grants, Title funds (federal
supplemental funds to school districts to assist schools with the highest student
concentrations of poverty in meeting educational goals), and the state
reimbursement for early childhood special education.

The Board’s recommended budget of $179.3 million consists of a local budget of $167
million and $12.3 million in additional funds. If approved, this would result in an
estimated 5.68 percent increase in the school portion of the property tax rate. For the
owner of a median-priced $566,600 home, the budget would raise property taxes by
$201.60 per year or $16.80 per month.

Conclusion

This budget represents a balanced, honest approach in a difficult fiscal year. It calls
for the most efficient use of our resources while continuing to maintain and
strengthen the gains our students have made in the past two years.

We ask the City Council to support this budget and send it to Portland voters for final
approval on June 9. Together, we can ensure that Portland’s public schools remain
on course for success, providing the high-quality education our students deserve
and that our community expects.

Respectfully submitted,

Sarah Lentz, Chair

Portland Board of Public Education




 5
 Page 7
 Vision
 All learners will be fully prepared to participate
and succeed in a diverse and ever-changing world.



 Mission
  The Portland Public Schools is responsible for
 ensuring a challenging, relevant, and joyful
education that empowers every learner to make a
  difference in the world. We build relationships
among families, educators and the community to
 promote the healthy development and academic
 achievement of every learner.




 6
 Page 8
 ​
 Date Time Activity Location
 Finance Committee: Preview of Board Meeting Where
 Finance Team, Updates, and Finances Will Be Reviewed
 Tuesday, December 08, 2025 6:00 PM Board Exploration Questions via Zoom

December 2025 -February 2026 Superintendent Works with District Staff
  Monday, January 12, 2026 6:00 PM Finance Committee: Vote on CIP via Zoom

  Monday, January 26, 2026 5:00 PM City Budget Workshop
  Monday, February 9, 2026 6:00 PM School Finance Committee Budget Update via Zoom
 Tuesday, February 10, 2026 6:00 PM Public Forum on the 2027 School Year Budget School Board Meeting
 Monday, February 23, 2026 6:00 PM School Finance Committee Budget Review via Zoom
 Via City Finance
 Thursday, February 26, 2026 6:00 PM Tentative: City Finance Committee Vote on CIP Committee
 Via City Finance
 Monday, March 2, 2026 6:00 PM Tentative: City Council 1st Read CIP Committee
 Superintendent Presents Recommended Budget
 • Must occur no later than 3.5 months before the end of the
  Tuesday, March 10, 2026 6:00 PM fiscal year School Board Meeting
 Via City Finance
  Monday, March 16, 2026 6:00 PM Tentative: City Council 2nd Read & Vote CIP Committee
 School Finance Committee Public Hearing and Vote on
  Monday, March 23, 2026 6:00 PM Budget to School Board for Approval via Zoom
 Joint City & School Finance Committee Meeting and
 Budget Review Meeting #1
 • Per City Charter, two (2) joint meetings must occur during
 the thirty (30) days following submission of the
  Thursday, March 26, 2026 6:00 PM Superintendent's Proposed Budget to the School Board Joint Meeting via Zoom
 1st Reading of Recommended Budget and Public Hearing
 • Per School Board Policy, at least two (2) public hearings
  Tuesday, March 31, 2026 6:00 PM on the school budget School Board Meeting
 Joint City & School Finance Committee Meeting and
 Budget Review Meeting #2
 • Per City Charter, two (2) joint meetings must occur during
 the thirty (30) days following submission of the
 Thursday, April 2, 2026 6:00 PM Superintendent's Proposed Budget to the School Board Joint Meeting via Zoom
 Monday, April 13, 2026 6:00 PM School Finance Committee Budget Review via Zoom.
 2nd Reading of Recommended Budget and Public Hearing
 and Vote to Recommend Budget to City Council
 • Per School Board Policy, at least two (2) public hearings
 Tuesday, April 14, 2026 6:00 PM on the school budget School Board Meeting.
 Tentative: City Finance Committee Review & Refer School City Finance Committee
  Thursday, April 30, 2026 5:00 PM Board Budget and Vote to Recommend to City Council Meeting via Zoom
 Tentative: City Council 1st Reading of Budget at Public
 Monday, May 4, 2026 5:00 PM Hearing City Council Meeting
 City Council 2nd Reading of Budget at Public Hearing and
 Monday, May 18, 2026 5:00 PM Vote for School Board Budget to Referendum City Council Meeting
 Public Referendum on School Budget
 • Must occur 10 to 30 days following City Council Approval
 Tuesday, June 9, 2026 Vote for School Board Budget to Referendum 7
 Page 9
Portland Board of Public Education

 Sarah Lentz
 School Board Chair
 At-Large
 (2028)



 Abusana “Micky” Bondo Sarah Brydon
 Vice Chair District 5
 District 1 (2026)
 (2027)


 Ali Ali Maya Lena
 District 2 At-Large
 (2027) (2027)



 Julianne Opperman Usira Ali
 District 3 At-Large
 (2028) (2026)



 Fatuma Noor Jayne Sawtelle
 District 4 At-Large
 (2026) (2028)




 8
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Fiscal Year 2027
 Revenues




 9
 Page 11
 Similar to last year’s budget, all revenues and expenses are
 presented, not just those in the local budget. Our local
funding increases in this budget as a proportion of our overall
 funding, as state funding decreases. As a district, we are
 limited in increasing our revenues.
 Here are the revenue sources for FY27:




 10
 Page 12
Portland Public Schools
FY2027 Summary Revenue Budget
General, Adult Ed, and Food Service Funds - Summary
Board of Education Recommended Budget
April 14, 2026


 FY27 Finance
 FY24 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

Local Revenue (non-tax)
General $1,325,741 $1,510,369 $478,000 $478,000 $478,000 $478,000 $0 0.0%
Adult Ed $132,677 $111,358 $80,000 $80,000 $80,000 $80,000 $0 0.0%
Food Service $63,205 $56,532 $51,500 $63,150 $63,150 $63,150 $11,650 22.6%

Total Local Revenue $1,521,623 $1,678,259 $609,500 $621,150 $621,150 $621,150 $11,650 1.9%

State Revenue
General $25,930,307 $24,180,785 $23,861,285 $19,663,251 $19,663,251 $20,083,251 -$3,778,034 -15.8%
Adult Ed $650,923 $901,223 $940,184 $952,516 $952,516 $952,516 $12,332 1.3%
Food Services $1,533,203 $1,609,677 $1,578,214 $1,653,000 $1,653,000 $1,653,000 $74,786 4.7%

Total State Revenue $28,114,433 $26,691,684 $26,379,683 $22,268,767 $22,268,767 $22,688,767 -$3,690,916 -14.0%

Federal Revenue
General $282,040 $257,807 $445,000 $445,000 $445,000 $695,000 $250,000 56.2%
Food Services $3,000,577 $3,150,598 $3,147,141 $3,654,875 $3,654,875 $3,654,875 $507,734 16.1%

Total Federal Revenue $3,282,617 $3,408,405 $3,592,141 $4,099,875 $4,099,875 $4,349,875 $757,734 21.1%

Total Non-Tax Revenue $32,918,673 $31,778,349 $30,581,324 $26,989,792 $26,989,792 $27,659,792 -$2,921,532 -9.6%

Use of Fund Balance
General $557,270 $1,272,572 $3,900,000 $3,900,000 $3,900,000 $3,900,000 $0 0.0%
Adult Education $190,736 $89,270 $236,889 $0 $0 $0 -$236,889 -100.0%
Food Services $18,048 $395,291 $856,782 $0 $0 $0 -$856,782 -100.0%

Total Fund Balance $766,055 $1,757,133 $4,993,671 $3,900,000 $3,900,000 $3,900,000 -$1,093,671 -21.9%

Property Taxes
General Education $108,928,268 $117,333,679 $125,019,522 $134,146,619 $133,009,476 $133,092,313 $8,072,791 6.457%
Adult Education $1,921,740 $2,068,945 $2,206,457 $2,367,541 $2,347,471 $2,348,933 $142,476 6.457%
Food Services $0 $0 $0 $0 $0 $0 $0 0.0%

Total Property Tax $110,850,008 $119,402,624 $127,225,979 $136,514,160 $135,356,947 $135,441,246 $8,215,267 6.5%

Total Revenue $144,534,735 $152,938,106 $162,800,974 $167,403,952 $166,246,739 $167,001,038 $4,200,064 2.6%




 11
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Portland Public Schools
FY2027 Detailed Revenue Budget
General, Adult Ed, and Food Service Funds - Detail
Board of Education Recommended Budget
April 14, 2026


 FY27 Finance
 FY24 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

GENERAL FUND
Local Revenue
Property Tax Revenue $108,928,268 $117,333,679 $125,019,522 $134,146,619 $133,009,476 $133,092,313 $8,072,791 6.5%
Tuition Public K-8 $211,921 $187,932 $235,000 $235,000 $235,000 $235,000 $0 0.0%
Tuition Public 9-12 $159,488 $138,316 $130,000 $130,000 $130,000 $130,000 $0 0.0%
Transportation - Other Org $63,772 $64,664 $50,000 $50,000 $50,000 $50,000 $0 0.0%
Interest on Investments $3,000 $0 $3,000 $3,000 $3,000 $3,000 $0 0.0%
Admissions 9-12 $0 $0 $0 $0 $0 $0 $0 0.0%
Building Rentals $58,060 $53,190 $49,500 $49,500 $49,500 $49,500 $0 0.0%
Donations/Contributions $0 $0 $0 $0 $0 $0 $0 0.0%
Misc Local Revenue $818,650 $251,447 $10,000 $10,000 $10,000 $10,000 $0 0.0%
Sped revenue/Other Local Gov $0 $0 $0 $0 $0 $0 $0 0.0%
Refund Prior YR Expenditures $0 $0 $0 $0 $0 $0 $0 0.0%
Misc Sales and Refunds $0 $0 $500 $500 $500 $500 $0 0.0%
Special Revenue Transfer $0 $737,124 $0 $0 $0 $0 $0 0.0%
Insurance Proceeds $0 $77,483 $0 $0 $0 $0 $0 0.0%
Proceeds from Disposal of Property $849 $215 $0 $0 $0 $0 $0 0.0%
Proceeds from Disposal of Buses $10,000 $0 $0 $0 $0 $0 $0 0.0%

Total Local $110,254,009 $118,844,048 $125,497,522 $134,624,619 $133,487,476 $133,570,313 $8,072,791 6.4%

State Revenue
State Share EPS (State Subsidy) $17,039,433 $17,290,947 $17,055,500 $12,745,972 $12,745,972 $13,165,972 -$3,889,528 -22.8%
State Reimbursement Debt Service $3,214,721 $3,108,476 $2,855,075 $2,431,368 $2,431,368 $2,431,368 -$423,707 -14.8%
Career & Technical Education Center Allocation $3,523,947 $3,716,194 $3,724,663 $3,987,137 $3,987,137 $3,987,137 $262,474 7.0%
Multilingual Learner Hardship Funds $2,071,314 $185,339 $0 $0 $0 $0 $0 0.0%
Education Service Center Member Allocation $181,185 $186,430 $0 $177,293 $177,293 $177,293 $177,293 100.0%
State Agency Client $213,689 $152,091 $226,047 $226,047 $226,047 $226,047 $0 0.0%
Less: MaineCare Seed (Private & Public) ($439,315) ($634,105) $0 $0 $0 $0 $0 0.0%
MLTI Distinguished Educator $82,333 $140,313 $0 $95,434 $95,434 $95,434 $95,434 100.0%
National Board - Salary Supplement $43,000 $35,100 $0 $0 $0 $0 $0 0.0%

Total State $25,930,307 $24,180,785 $23,861,285 $19,663,251 $19,663,251 $20,083,251 -$3,778,034 -15.8%

Federal Revenue
MaineCare Medicaid Reimbursement $188,497 $222,869 $400,000 $400,000 $400,000 $650,000 $250,000 62.5%
Federal Impact Aid $93,543 $34,938 $45,000 $45,000 $45,000 $45,000 $0 0.0%

Total Federal $282,040 $257,807 $445,000 $445,000 $445,000 $695,000 $250,000 56.2%

TOTAL GENERAL FUND $136,466,356 $143,282,640 $149,803,807 $154,732,870 $153,595,727 $154,348,564 $4,544,757 3.0%

USE OF FUND BALANCE $557,270 $1,272,572 $3,900,000 $3,900,000 $3,900,000 $3,900,000 $0 0.0%

TOTAL PRE-K-12 GENERAL FUND
REVENUE & FUND BALANCE $137,023,625 $144,555,212 $153,703,807 $158,632,870 $157,495,727 $158,248,564 $4,544,757 3.0%

ADULT EDUCATION
Adult Education Local Revenue
Local Funds (tax levy) $1,921,740 $2,068,945 $2,206,457 $2,367,541 $2,347,471 $2,348,933 $142,476 6.5%
Tuition Individual Enrichment $130,706 $110,215 $80,000 $80,000 $80,000 $80,000 $0 0.0%
Tuition Individual Vocational $600 $70 $0 $0 $0 $0 $0 0.0%
Tuition Other Academic $1,372 $845 $0 $0 $0 $0 $0 0.0%
Adult Education Misc Revenue $0 $228 $0 $0 $0 $0 $0 0.0%
Fund Transfers $0 $0 $0 $0 $0 $0 $0 0.0%

Adult Education Local Revenue $2,054,417 $2,180,303 $2,286,457 $2,447,541 $2,427,471 $2,428,933 $142,476 6.2%

Adult Education State Revenue
Adult Education State Subsidy $650,923 $901,223 $940,184 $952,516 $952,516 $952,516 $0 1.3%

Adult Education State Subsidy $650,923 $901,223 $940,184 $952,516 $952,516 $952,516 $0 1.3%

USE OF FUND BALANCE $190,736 $89,270 $236,889 $0 $0 $0 -$236,889 -100.0%

TOTAL ADULT EDUCATION REVENUE $2,896,077 $3,170,796 $3,463,530 $3,400,057 $3,379,987 $3,381,449 -$82,081 -2.4%




 12
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Portland Public Schools
FY2027 Detailed Revenue Budget
General, Adult Ed, and Food Service Funds - Detail
Board of Education Recommended Budget
April 14, 2026


 FY27 Finance
 FY24 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

FOOD SERVICE
Food Service Local Revenue
Local Funds (tax levy) $0 $0 $0 $0 $0 $0 $0 0.0%
Daily Sales - Lunch -$57 $0 $0 $0 $0 $0 $0 0.0%
Daily Sales Non-Reimbursement $51,510 $34,471 $37,500 $51,500 $51,500 $51,500 $14,000 37.3%
Special Functions $1,532 $604 $5,000 $8,650 $8,650 $8,650 $3,650 73.0%
Building Rentals $6,000 $6,000 $6,000 $0 $0 $0 -$6,000 -100.0%
Donations/Contributions $1,000 $12,017 $0 $0 $0 $0 $0 0.0%
Misc Sales and Refunds/Nutrition $3,220 $3,440 $3,000 $3,000 $3,000 $3,000 $0 0.0%

Food Services Local Revenue $63,205 $56,532 $51,500 $63,150 $63,150 $63,150 $11,650 22.6%

Food Services State Revenue
State Reimbursement $1,097,799 $1,178,367 $1,148,765 $1,200,000 $1,200,000 $1,200,000 $51,235 4.5%
Local Produce $33,712 $7,685 $5,500 $10,000 $10,000 $10,000 $4,500 81.8%
Breakfast Reduced State $2,112 $1,475 $2,258 $0 $0 $0 -$2,258 -100.0%
Breakfast Paid State $399,580 $422,150 $421,691 $443,000 $443,000 $443,000 $21,309 5.1%

Food Services State Revenue $1,533,203 $1,609,677 $1,578,214 $1,653,000 $1,653,000 $1,653,000 $74,786 4.7%

Food Service Federal Revenue
After School Snack $712 $0 $962 $1,350 $1,350 $1,350 $388 40.3%
Summer Food Program $13,606 $101,074 $118,276 $118,276 $118,276 $118,276 $0 0.0%
Performance Based Lunch $0 $0 $0 $0 $0 $0 $0 0.0%
Reimbursement Lunch - Regular $291,283 $284,251 $320,586 $342,000 $342,000 $342,000 $21,414 6.7%
Reimbursement Lunch - Reduced $0 $0 $0 $0 $0 $0 $0 0.0%
Reimbursement Lunch - Free $1,271,254 $1,398,783 $1,370,452 $1,600,000 $1,600,000 $1,600,000 $229,548 16.7%
Reimbursement Breakfast $774,496 $772,886 $790,258 $990,000 $990,000 $990,000 $199,742 25.3%
Federal Non-Food Assistance $10,448 $0 $0 $0 $0 $0 $0 0.0%
Payments in Lieu of Comm $234,290 $275,746 $282,870 $290,132 $290,132 $290,132 $7,262 2.6%
Fresh Fruits and Veggies $112,000 $116,287 $100,800 $129,024 $129,024 $129,024 $28,224 28.0%
Child/Adult Care Food Program $146,713 $201,571 $162,937 $184,093 $184,093 $184,093 $21,156 13.0%
Supply Chain Assistance Funds $145,774 $0 $0 $0 $0 $0 $0 0.0%

Food Services Federal Revenue $3,000,577 $3,150,598 $3,147,141 $3,654,875 $3,654,875 $3,654,875 $507,734 16.1%

USE OF FUND BALANCE $18,048 $395,291 $856,782 $0 $0 $0 -$856,782 -100.0%

TOTAL FOOD SERVICES REVENUE $4,615,033 $5,212,098 $5,633,637 $5,371,025 $5,371,025 $5,371,025 -$262,612 -4.7%

TOTAL REVENUE &
OTHER FUNDING SOURCES $144,534,735 $152,938,106 $162,800,974 $167,403,952 $166,246,739 $167,001,038 $4,200,064 2.6%




 13
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Portland Public Schools
FY2027 Detailed Revenue Budget
General, Adult Ed, and Food Service Funds - All Funds
Board of Education Recommended Budget
April 14, 2026


 FY27 Finance
 FY27 SUPT Comm Rev Mar FY27 Board Apr
 FY24 ACTUAL FY25 ACTUAL FY26 BUDGET REC Mar 10 23 14 $ +/(-) v FY26 % +/- v FY26

GENERAL

Local Revenue
General $110,254,009 $118,844,048 $125,497,522 $134,624,619 $133,487,476 $133,570,313 $8,072,791 6.4%
Adult Ed $2,054,417 $2,180,303 $2,286,457 $2,447,541 $2,427,471 $2,428,933 $142,476 6.2%
Food Service $63,205 $56,532 $51,500 $63,150 $63,150 $63,150 $11,650 22.6%

Total Local Revenue $112,371,631 $121,080,883 $127,835,479 $137,135,310 $135,978,097 $136,062,396 $8,226,917 6.4%

Local Grants
Barr Grant - High School Redesign $48,000 $195,000 $195,000 $110,000 $110,000 $110,000 ($85,000) -43.6%
Foundation for Portland Public Schools $66,260 $66,260 100.0%
RREV: Outdoor/Experiential Learning $259,665 $120 $0 $0 $0 $0 $0 0.0%

Total Local Grants $307,665 $195,120 $195,000 $110,000 $110,000 $176,260 ($18,740) -9.6%

Total Local Funds $112,679,296 $121,276,004 $128,030,479 $137,245,310 $136,088,097 $136,238,656 $8,208,177 6.4%

State Revenue
State Share EPS (State Subsidy) $17,039,433 $17,290,947 $17,055,500 $12,745,972 $12,745,972 $13,165,972 ($3,889,528) -22.8%
State Reimbursement Debt Service $3,214,721 $3,108,476 $2,855,075 $2,431,368 $2,431,368 $2,431,368 ($423,707) -14.8%
Career & Technical Education Center Allocation $3,523,947 $3,716,194 $3,724,663 $3,987,137 $3,987,137 $3,987,137 $262,474 7.0%
MultiLingual Learner Hardship Funds $2,071,314 $185,339 $0 $0 $0 $0 $0 0.0%
Education Service Center Member Allocation $181,185 $186,430 $0 $177,293 $177,293 $177,293 $177,293 100.0%
State Agency Client $213,689 $152,091 $226,047 $226,047 $226,047 $226,047 $0 0.0%
Less: MaineCare Seed (Private & Public) ($439,315) ($634,105) $0 $0 $0 $0 $0 0.0%
MLTI Distinguished Educator $82,333 $140,313 $0 $95,434 $95,434 $95,434 $95,434 100.0%
National Board - Salary Supplement $43,000 $35,100 $0 $0 $0 $0 $0 0.0%

Total State Programming Revenue $25,930,307 $24,180,785 $23,861,285 $19,663,251 $19,663,251 $20,083,251 ($3,778,034) -15.8%

State Grants
Afghan Grant $26,091 $0 $0 $0 $0 $0 $0 0.0%
Community School Grant $236,575 $67,000 $0 $0 $0 $0 $0 0.0%
ESSER State Set-Aside $844,960 $42,460 $0 $0 $0 $0 $0 0.0%
Maine Apprenticeship $98,168 $0 $20,000 $20,000 $20,000 $20,000 100.0%
Make It Happen $42,300 $0 $0 $0 $0 $0 $0 0.0%
MHA - Preventing Homelessness $0 $759,670 $443,141 $0 $0 $0 ($443,141) -100.0%
Miscellaneous Local Grants $86,882 $31,000 $0 $0 $0 $0 $0 0.0%
MLTI Grant $308,018 $0 $0 $15,000 $15,000 $15,000 $15,000 100.0%
NewSchools Venture Fund $110,000 $0 $0 $0 $0 $0 $0 0.0%
Perkins State $81,442 $51,177 $0 $0 $0 $0 $0 0.0%
Reiche Summer Program $19,400 $0 $0 $0 $0 $0 $0 0.0%
Sewall Foundation $42,300 $0 $0 $0 $0 $0 $0 0.0%

Total State and Local Grants $1,797,968 $1,049,475 $443,141 $35,000 $35,000 $35,000 ($408,141) -92.1%

Federal Revenue
MaineCare Medicaid Reimbursement $188,497 $222,869 $400,000 $400,000 $400,000 $650,000 $250,000 62.5%
Federal Impact Aid $93,543 $34,938 $45,000 $45,000 $45,000 $45,000 $0 0.0%

Total Federal $282,040 $257,807 $445,000 $445,000 $445,000 $695,000 $250,000 56.2%

Title Funds
ESEA Title IA $1,951,440 $4,151,672 $1,946,104 $1,861,851 $1,861,851 $1,861,851 ($84,253) -4.3%
ESEA Title IIA $471,112 $699,292 $341,159 $352,766 $352,766 $352,766 $11,607 3.4%
ESEA Title III $239,044 $523,742 $272,587 $240,549 $240,549 $240,549 ($32,038) -11.8%
ESEA Title IVA $218,507 $287,107 $230,209 $204,483 $204,483 $204,483 ($25,726) -11.2%

Total Title Funds $2,880,104 $5,661,812 $2,790,059 $2,659,649 $2,659,649 $2,659,649 ($130,410) -4.7%

Federal Grant Funds
IDEA $2,205,660 $2,190,841 $2,223,754 $2,232,322 $2,232,322 $2,232,322 $8,568 0.4%
ARP Homeless Children & Youth I $18,844 $5,385 $0 $0 $0 $0 $0 0.0%
ARP Homeless Children & Youth II $114,174 $39,683 $0 $0 $0 $0 $0 0.0%
CTE Climate $0 $0 $0 $100,000 $100,000 $100,000 $100,000 100.0%
ESSERF 1 $0 $25,161 $0 $0 $0 $0 $0 0.0%
ESSERF 2 $1,770,995 $145,026 $0 $0 $0 $0 $0 0.0%
ESSERF 3 $10,654,100 $1,681,274 $0 $0 $0 $0 $0 0.0%
McKinney-Vento Homelessness Assistance $37,965 $19,825 $0 $0 $0 $0 $0 0.0%
Perkins Career/Technical Ed Fed Funds $0 $77,244 $0 $0 $0 $0 $0 0.0%
Perkins Career/Technical Ed Reserve and Leadership $0 $11,451 $0 $0 $0 $0 $0 0.0%
Perkins Federal $233,363 $183,658 $212,686 $293,308 $293,308 $293,308 $80,622 37.9%
Refugee Resettlement $136,254 $129,267 $0 $0 $0 $0 $0 0.0%

Total Federal Grant Funds $15,171,356 $4,508,816 $2,436,440 $2,625,630 $2,625,630 $2,625,630 $189,190 7.8%

Total Federal Funds $18,333,500 $10,170,628 $5,226,499 $5,285,279 $5,285,279 $5,285,279 $58,780 1.1%




 14
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Portland Public Schools
FY2027 Detailed Revenue Budget
General, Adult Ed, and Food Service Funds - All Funds
Board of Education Recommended Budget
April 14, 2026


 FY27 Finance
 FY27 SUPT Comm Rev Mar FY27 Board Apr
 FY24 ACTUAL FY25 ACTUAL FY26 BUDGET REC Mar 10 23 14 $ +/(-) v FY26 % +/- v FY26

Child Development Services/State Programming Funding
Early Childhood Special Education $1,081,229 $1,206,559 $1,265,000 $5,322,816 $5,322,816 $5,091,355 $3,826,355 302.5%

USE OF FUND BALANCE $557,270 $1,272,572 $3,900,000 $3,900,000 $3,900,000 $3,900,000 $0 0.0%

TOTAL PRE-K-12 PROGRAMMING AND
FUND BALANCE $158,261,947 $157,176,994 $160,833,447 $169,385,965 $168,248,822 $168,836,458 $8,003,011 5.0%


ADULT EDUCATION

Adult Education Local Revenue $1,923,712 $2,070,088 $2,286,457 $2,447,541 $2,427,471 $2,428,933 $142,476 6.2%

Adult Education State Revenue
Adult Education State Subsidy $650,923 $901,223 $940,184 $952,516 $952,516 $952,516 $12,332 1.3%

Adult Education Local Grants & Other Revenue
AEFLA $243,310 $221,576 $170,000 $200,000 $200,000 $200,000 $30,000 17.6%
Alfond Charitable $0 $0 $0 $25,000 $25,000 $25,000 $25,000 100.0%
ARP SLFR Workforce Development $633,211 $730,784 $0 $0 $0 $0 $0 0.0%
Catholic Charities - Refugee Services $0 $43,509 $0 $0 $0 $0 $0 0.0%
Clean Energy Partnership $0 $241,019 $208,000 $0 $0 $0 ($208,000) -100.0%
Commercial Contracts/Other $39,301 $13,388 $100,000 $150,000 $150,000 $150,000 $50,000 50.0%
Cumberland County ARPA $25,364 $0 $0 $0 $0 $0 $0 0.0%
DTRR - Diverse Talent Recruitment and Retainment $0 $47,039 $83,000 $0 $0 $0 ($83,000) -100.0%
Enrichment Tuition $130,706 $110,215 $60,000 $80,000 $80,000 $80,000 $20,000 33.3%
FPAE $175,834 $138,160 $250,000 $350,000 $350,000 $350,000 $100,000 40.0%
FPPS $0 $0 $0 $31,000 $31,000 $31,000 $31,000 100.0%
FTW - Foreign Trained Workers $28,327 $120,689 $75,000 $75,000 $75,000 $75,000 $0 0.0%
Learn to Earn/Preble Street $2,107 $44,240 $0 $0 $0 $0
Maine Apprenticeship Prog ARPA $84,496 $355,395 $0 $0 $0 $0 $0 0.0%
Maine College and Career Access $56,878 $181,774 $75,000 $75,000 $75,000 $75,000 $0 0.0%
Maine Connectivity Authority $0 $0 $150,000 $0 $0 $0 ($150,000) -100.0%
MaineHealth $0 $13,200 $0 $0 $0 $0 $0 0.0%
MDOE New Mainers Resource Center Expansion Grant $34,765 $260,131 $312,000 $60,000 $60,000 $60,000 ($252,000) -80.8%
MeHAF Nova Fund Health Workforce $0 $0 $0 $189,500 $189,500 $189,500 $189,500 100.0%
MJRP CCSC - Maine Jobs and Recovery Plan $0 $0 $100,000 $0 $0 $0 ($100,000) -100.0%
Other (WF Agencies Billing) $25,409 $69,399 $0 $150,000 $150,000 $150,000 $150,000 100.0%
PAE Special Project $66,543 $7,014 $0 $0 $0 $0 $0 0.0%
Portland Housing Authority $10,618 $13,359 $24,500 $24,500 $24,500 $24,500 $0 0.0%
Preble Street $0 $0 $0 $125,280 $125,280 $125,280 $125,280 100.0%
Proficiency-Based Diploma $0 $187 $0 $0 $0 $0 $0 0.0%
Tax Increment Financing (TIF) $151,101 $205,000 $200,000 $200,000 $200,000 $200,000 $0 0.0%
United Way Thrive $0 $0 $27,585 $0 $0 $0 ($27,585) -100.0%

Total Adult Education Local Grants $1,707,970 $2,816,079 $1,835,085 $1,735,280 $1,735,280 $1,735,280 ($99,805) -5.4%

USE OF FUND BALANCE $190,736 $89,270 $236,889 $0 $0 $0 ($236,889) -100.0%

TOTAL ADULT EDUCATION REVENUE $4,473,341 $5,876,660 $5,298,615 $5,135,337 $5,115,267 $5,116,729 ($181,886) -3.4%


FOOD SERVICE

Food Services Local Revenue $63,205 $56,532 $51,500 $63,150 $63,150 $63,150 $11,650 22.6%

Food Services State Revenue
State Reimbursement $1,097,799 $1,178,367 $1,148,765 $1,200,000 $1,200,000 $1,200,000 $51,235 4.5%
Local Produce $33,712 $7,685 $5,500 $10,000 $10,000 $10,000 $4,500 81.8%
Breakfast Reduced State $2,112 $1,475 $2,258 $0 $0 $0 ($2,258) -100.0%
Breakfast Paid State $399,580 $422,150 $421,691 $443,000 $443,000 $443,000 $21,309 5.1%

Food Services State Revenue $1,533,203 $1,609,677 $1,578,214 $1,653,000 $1,653,000 $1,653,000 $74,786 4.7%

Food Service Federal Revenue
After School Snack $712 $0 $962 $1,350 $1,350 $1,350 $388 40.3%
Summer Food Program $13,606 $101,074 $118,276 $118,276 $118,276 $118,276 $0 0.0%
Performance Based Lunch $0 $0 $0 $0 $0 $0 $0 0.0%
Reimbursement Lunch - Regular $291,283 $284,251 $320,586 $342,000 $342,000 $342,000 $21,414 6.7%
Reimbursement Lunch - Reduced $0 $0 $0 $0 $0 $0 $0 0.0%
Reimbursement Lunch - Free $1,271,254 $1,398,783 $1,370,452 $1,600,000 $1,600,000 $1,600,000 $229,548 16.7%
Reimbursement Breakfast $774,496 $772,886 $790,258 $990,000 $990,000 $990,000 $199,742 25.3%
Federal Non-Food Assistance $10,448 $0 $0 $0 $0 $0 $0 0.0%
Payments in Lieu of Comm $234,290 $275,746 $282,870 $290,132 $290,132 $290,132 $7,262 2.6%
Fresh Fruits and Veggies $112,000 $116,287 $100,800 $129,024 $129,024 $129,024 $28,224 28.0%
Child/Adult Care Food Program $146,713 $201,571 $162,937 $184,093 $184,093 $184,093 $21,156 13.0%
Supply Chain Assistance Funds $145,774 $0 $0 $0 $0 $0 $0 0.0%

Food Services Federal Revenue $3,000,577 $3,150,598 $3,147,141 $3,654,875 $3,654,875 $3,654,875 $507,734 16.1%

USE OF FUND BALANCE $18,048 $395,291 $856,782 $0 $0 $0 ($856,782) -100.0%




 15
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Portland Public Schools
FY2027 Detailed Revenue Budget
General, Adult Ed, and Food Service Funds - All Funds
Board of Education Recommended Budget
April 14, 2026


 FY27 Finance
 FY27 SUPT Comm Rev Mar FY27 Board Apr
 FY24 ACTUAL FY25 ACTUAL FY26 BUDGET REC Mar 10 23 14 $ +/(-) v FY26 % +/- v FY26

TOTAL FOOD SERVICES REVENUE $4,615,033 $5,212,098 $5,633,637 $5,371,025 $5,371,025 $5,371,025 ($262,612) -4.7%

TOTAL REVENUE & OTHER FUNDING SOURCES $167,350,321 $168,265,752 $171,765,699 $179,892,327 $178,735,114 $179,324,212 $7,558,513 4.4%




 16
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Portland Public Schools
Five-Year Projection - General Education Fund Balance Details
Board of Education Recommended Budget
April 14, 2026



 FY27 FY28 FY29 FY30 FY31

Fund balance, beginning of year: $ 12,308,330 $ 11,008,330 $ 10,008,330 $ 9,258,330 $ 8,758,330

Nonspendable - - - - -
Restricted for:
 Career and technical education 360,236 360,236 360,236 360,236 360,236
 Subsequent years expenditures - - - - -
Committed for:
 Capital expenditures - - - - -
 Debt service 2,549,764 2,549,764 2,549,764 2,549,764 2,549,764
 Subsequent years expenditures 3,900,000 2,000,000 1,500,000 1,000,000 1,000,000
Assigned to: - - - - -
 Subsequent years expenditures - - - - -
Unassigned 5,498,330 6,098,330 5,598,330 5,348,330 4,848,330

Total fund balances, beginning of year 12,308,330 11,008,330 10,008,330 9,258,330 8,758,330

Revenues and other financing sources less
expenditures and other financing uses (1,300,000) (1,000,000) (750,000) (500,000) (500,000)

Fund balance, end of year $ 11,008,330 $ 10,008,330 $ 9,258,330 $ 8,758,330 $ 8,258,330


Fund balance, end of year:
Nonspendable - - - - -
Restricted for:
  Career and technical education 360,236 360,236 360,236 360,236 360,236
  Subsequent years expenditures - - - - -
Committed for:
  Capital expenditures - - - - -
  Debt service 2,549,764 2,549,764 2,549,764 2,549,764 2,549,764
  Subsequent years expenditures 2,000,000 1,500,000 1,000,000 1,000,000 1,000,000
Assigned to:
  Subsequent years expenditures - - - - -
Unassigned 6,098,330 5,598,330 5,348,330 4,848,330 4,348,330

Fund balance, end of year $ 11,008,330 $ 10,008,330 $ 9,258,330 $ 8,758,330 $ 8,258,330




 17
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Portland Public Schools
FY2027 Tax Rate Computation
Board of Education Recommended Budget
April 14, 2026

 14-Apr-26
 FY2022* FY2023 FY2024 FY2025 FY2026* FY2027
Tax Levy $99,083,251 $103,851,071 $110,850,008 $119,402,624 $127,225,979 $135,441,246
$ Increase $4,744,507 $4,767,820 $6,998,937 $8,552,616 $7,823,355 $8,215,267
% Increase 5.03% 4.81% 6.74% 7.72% 6.55% 6.46%


Valuation $8,155,000,000 $14,729,000,000 $14,879,000,000 $15,145,000,000 $20,300,000,000 $20,450,000,000
$ Increase $85,000,000 $93,364,697 $150,000,000 $145,480,100 $5,155,000,000 $150,000,000
% Increase 1.05% 1.14% 1.02% 0.98% 34.04% 0.74%


Tax Rate (per $1000) $12.15 $7.05 $7.45 $7.88 $6.27 $6.62
$ Increase $0.46 $0.28 $0.40 $0.43 $0.42 $0.36
% Increase 3.90% 4.10% 5.68% 6.60% 5.33% 5.68%


*FY 22 and FY26 had property re-evaluations. This also impacted Tax Rate Increases for FY23 and FY27. They
have been adjusted to account for the change in evaluation and the rate adjustment as a result.




 18
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Portland Public Schools
FY2027 Revenue Five-Year Projection
General, Adult Ed, and Food Service Funds - All Funds
Board of Education Recommended Budget
April 14, 2026


 FY27 Board
 Apr 14 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032

GENERAL

Local Funds
Property Tax Levy $133,092,313 $133,092,313 $141,288,436 $149,447,523 $158,067,769 $165,977,404
Increased Property Tax Required $8,196,123 $8,159,087 $8,620,247 $7,909,635 $8,927,983
Total Local Programming Revenue $478,000 $492,340 $507,110 $522,324 $537,993 $554,133
Total Local Grants $211,260 $217,598 $224,126 $230,850 $237,775 $244,908

TOTAL LOCAL FUNDS $133,781,573 $141,998,373 $150,178,759 $158,820,942 $166,753,173 $175,704,429

State Revenue
State Share EPS (State Subsidy) $13,165,972 $12,968,483 $12,773,956 $12,582,346 $12,393,611 $12,207,707
Career & Technical Education Center Allocation $3,987,137 $4,106,751 $4,229,953 $4,356,852 $4,487,557 $4,622,184
State Reimbursement Debt Service $2,431,368 $2,358,427 $2,287,674 $2,219,044 $2,152,472 $2,087,898
Education Service Center Member Allocation $177,293 $182,612 $188,091 $193,733 $199,545 $205,532
MLTI Distinguished Educator $95,434 $98,297 $101,246 $104,283 $107,412 $110,634
State Agency Client $226,047 $226,047 $226,047 $226,047 $226,047 $226,047

Total State Programming Revenue $20,083,251 $19,940,616 $19,806,966 $19,682,305 $19,566,645 $19,460,002

Federal Revenue
MaineCare Medicaid Reimbursement $650,000 $715,000 $786,500 $865,150 $951,665 $1,046,832
Federal Impact Aid $45,000 $45,000 $45,000 $45,000 $45,000 $45,000

Total Federal $695,000 $760,000 $831,500 $910,150 $996,665 $1,091,832

Total Title Funds $2,659,649 $2,633,053 $2,606,722 $2,580,655 $2,554,848 $2,529,300

Federal Grant Funds
IDEA $2,232,322 $2,243,484 $2,254,701 $2,265,975 $2,277,304 $2,288,691
CTE Climate $100,000 $0 $0 $0 $0 $0
Perkins Federal $293,308 $293,308 $293,308 $293,308 $293,308 $293,308

Total Federal Grant Funds $2,625,630 $2,536,792 $2,548,009 $2,559,283 $2,570,612 $2,581,999

Total Federal Funds $5,980,279 $5,929,844 $5,986,231 $6,050,087 $6,122,126 $6,203,130

State Program Funding
Early Childhood Special Education $5,091,355 $5,244,096 $5,401,419 $5,563,461 $5,730,365 $5,902,276

USE OF FUND BALANCE $3,900,000 $2,000,000 $1,500,000 $1,000,000 $1,000,000 $1,000,000

TOTAL PRE-K-12 PROGRAMMING AND FUND $168,836,458 $175,112,930 $182,873,374 $191,116,796 $199,172,308 $208,269,837


Adult Ed Property Tax Levy $2,348,933 $2,348,933 $2,348,933 $2,348,933 $2,348,933 $2,348,933
Adult Education Local Revenue $80,000 $80,000 $80,000 $80,000 $80,000 $80,000
Adult Education State Subsidy $952,516 $964,899 $977,442 $990,149 $1,003,021 $1,016,060
Adult Education Grants $1,735,280 $1,735,280 $1,735,280 $1,735,280 $1,735,280 $1,735,280

TOTAL ADULT EDUCATION REVENUE $5,116,729 $5,129,112 $5,141,655 $5,154,362 $5,167,234 $5,180,273

Food Services Local Revenue $63,150 $65,045 $66,996 $69,006 $71,076 $73,208
Food Services State Revenue $1,653,000 $1,702,590 $1,753,668 $1,806,278 $1,860,466 $1,916,280
Food Services Federal Revenue $3,654,875 $3,764,521 $3,877,457 $3,993,781 $4,113,594 $4,237,002

TOTAL FOOD SERVICES REVENUE $5,371,025 $5,532,156 $5,698,120 $5,869,064 $6,045,136 $6,226,490

TOTAL REVENUE & OTHER FUNDING SOURCES $ 179,324,212 $ 185,774,197 $ 193,713,150 $ 202,140,222 $ 210,384,678 $ 219,676,600




 19
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  Fiscal Year 2027
Roll Forward Budget




 20
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To begin our FY27 budgeting process, we established a Roll Forward Budget. This
represented a baseline - the cost of maintaining our current programs, staffing levels,
and services into the next school year. By quantifying our existing obligations first,
we ensured a transparent foundation before considering any new investments.

Key Drivers of the Baseline:

 • Personnel & Benefits: We maintained current staffing levels, accounting
 only for contractual salary obligations and a projected 9% increase in
 healthcare costs.
 • Operational Efficiency: Non-personnel expenses were capped at 2%, with
 targeted adjustments only for inflation-sensitive expenditures.
 • Debt Service: We realized a significant $2.7M savings from the retirement
 of our pension bond.
 • Revenue: We held revenue flat with the exception of a $478k reduction in
 grant funding.
 • Fund Balance: We held General Ed fund balance usage at the FY26 level of
 $3.9 million and eliminated fund balance reliance in our Adult Ed and Food
 Service programs to ensure their long-term sustainability.

Based on these assumptions, expenditures would see a 2.7% increase over FY26 and
the resulting baseline tax levy increase was projected to be 3.51%.
Since establishing this roll forward budget, we incorporated strategic requests from
school leaders and department heads. With the unanticipated reduction in State
funding due to dthe EPS formula, we carefully made reductions to ensure the final
budget is both fiscally responsible and focused on our strategic goals.




 21
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Portland Public Schools
FY2027 Expenditure Summary Budget - All Funds
Roll Forward Budget
January 12, 2026


 FY27
 ROLLFORWARD
 FY25 ACTUAL FY26 BUDGET BUDGET $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
Regular & Temporary Salaries $94,179,932 $103,217,955 $107,772,730 $4,554,775 4.4%
Total Benefits $27,947,431 $31,904,675 $33,925,082 $2,020,407 6.3%

TOTAL SALARIES & BENEFITS $122,127,363 $135,122,630 $141,697,812 $6,575,182 4.9%

CONTRACTED SERVICES
PreK-12th Contracted Services $1,425,949 $1,675,239 $1,635,304 -$39,935 -2.4%
SPED Contracted Services $7,448,681 $4,028,950 $4,109,529 $80,579 2.0%
Adult Ed Contracted Services $23,953 $27,764 $28,319 $555 2.0%
Ops & Comm Contracted Services $4,564,695 $3,477,823 $3,526,979 $49,156 1.4%
Ins & Legal Contracted Services $992,440 $1,175,544 $1,293,098 $117,554 10.0%
Facilities Contracted Services $3,465,943 $3,762,225 $3,788,546 $26,321 0.7%
Transport Contracted Services $921,832 $867,000 $936,240 $69,240 8.0%

TOTAL CONTRACTED SERVICES $18,843,492 $15,014,545 $15,318,016 $303,471 2.0%

SUPPLIES
Academic Supplies $2,675,205 $2,102,894 $2,165,352 $62,458 3.0%
Operations Supplies $5,050,791 $4,793,514 $5,200,084 $406,570 8.5%

TOTAL SUPPLIES $7,725,996 $6,896,408 $7,365,436 $469,028 6.8%

MISCELLANEOUS $2,411,916 $693,992 $686,802 -$7,190 -1.0%

CAPITAL EQUIPMENT $379,547 $482,400 $492,048 $9,648 2.0%

DEBT SERVICE $13,075,224 $13,555,724 $10,869,250 -$2,686,474 -19.8%

TOTAL NON SALARY AND BENEFITS $42,436,175 $36,643,069 $34,731,551 -$1,911,518 -5.2%

TOTAL EXPENDITURES $164,563,538 $171,765,699 $176,429,363 $4,663,664 2.7%




 22
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  Fiscal Year 2027
Summary of Expenses




 23
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 The FY27 budget includes new investments in early
childhood education, secondary math curriculum, and reading
  support at elementary schools. There also are increases in
 expenses for employees salaries and benefits and
  inflation-driven higher costs for goods and services. Debt
 service decreased as a result of pension obligation bonds
 expiring in FY26.




 24
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Portland Public Schools
FY2027 Expenditure Summary Budget - All Funds
Board of Education Recommended Budget
April 14, 2026



 FY27 Finance
 FY27 SUPT REC Comm Rev FY27 Board
 FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
Regular Salaries
Professional Salary $57,765,843 $62,233,669 $65,906,760 $65,594,648 $65,787,506 $3,553,837 5.7%
Instructional Aide/Asst $8,390,736 $9,464,895 $11,507,052 $11,482,202 $11,480,874 $2,015,979 21.3%
Administration/Regular Support $22,071,539 $25,180,129 $25,753,433 $25,554,226 $25,524,833 $344,704 1.4%


Total Regular Salaries $88,228,118 $96,878,693 $103,167,245 $102,631,076 $102,793,213 $5,914,520 6.1%

Temporary Salaries
Temporary Salary $1,448,084 $1,510,238 $1,384,820 $1,380,150 $1,380,150 -$130,088 -8.6%
Tutor $6,616 $65,894 $40,949 $40,836 $40,836 -$25,058 -38.0%
Substitute $2,693,534 $2,388,182 $2,510,960 $2,504,568 $2,504,568 $116,386 4.9%
Teacher Additional Pay $60,847 $123,504 $108,078 $107,782 $107,782 -$15,722 -12.7%
Regular Support Overtime $1,393 $42,197 $41,883 $41,769 $41,769 -$428 -1.0%
Stipend/Differential $1,399,094 $1,546,293 $1,257,651 $1,254,174 $1,254,174 -$292,119 -18.9%
Retirement Sick Payout $0 $500,000 $469,217 $467,922 $467,922 -$32,078 -6.4%
Stipend/Other $342,246 $162,954 $448,927 $447,685 $447,685 $284,731 174.7%


Total Temporary Salaries $5,951,814 $6,339,262 $6,262,485 $6,244,886 $6,244,886 -$94,376 -1.5%


Total Salaries $94,179,932 $103,217,955 $109,429,730 $108,875,962 $109,038,099 $5,820,144 5.6%

Benefits
Health Insurance $19,634,094 $23,039,858 $24,075,367 $23,938,668 $24,088,119 $1,048,261 4.5%
Medicare $1,350,365 $1,475,400 $1,614,045 $1,605,936 $1,611,110 $135,710 9.2%
Retirement $5,519,695 $5,379,387 $6,245,529 $6,208,575 $6,239,412 $860,025 16.0%
Tuition Reimbursement $426,666 $195,647 $364,410 $363,404 $363,404 $167,757 85.7%
Workers Compensation $562,478 $511,572 $550,000 $548,482 $548,482 $36,910 7.2%
Unemployment $85,999 $0 $155,000 $154,572 $154,572 $154,572 100.0%
All Other $311,596 $796,671 $965,968 $960,042 $962,514 $165,843 20.8%
PFML $57,066 $506,140 $558,052 $555,248 $556,163 $50,023 9.9%


Total Benefits $27,947,958 $31,904,675 $34,528,371 $34,334,926 $34,523,775 $2,619,100 8.2%


TOTAL SALARIES & BENEFITS $122,127,890 $135,122,630 $143,958,101 $143,210,888 $143,561,874 $8,439,244 6.2%

CONTRACTED SERVICES
PreK - 12th
Contractual Pre-K $0 $0 $0 $0 $0 $0 0.0%
Employee Train & Development Services $219,151 $200,107 $207,359 $207,359 $207,359 $7,252 3.6%
EBooks & Online Subscriptions $110,133 $57,121 $87,091 $87,091 $87,091 $29,970 52.5%
Software/Annual Subscription $879,607 $1,238,885 $1,477,647 $1,477,647 $1,477,647 $238,762 19.3%
Tuition to Post-Secondary $0 $0 $0 $0 $0 $0 0.0%
Staff Travel $188,114 $169,126 $161,844 $161,844 $161,844 -$7,282 -4.3%
Security $28,945 $10,000 $10,000 $10,000 $10,000 $0 0.0%


Total PreK-12th Contracted Services $1,425,949 $1,675,239 $1,943,941 $1,943,941 $1,943,941 $268,702 16.0%

Special Education
Special Education Contracted Services $3,905,313 $425,000 $1,110,847 $1,050,847 $1,044,903 $619,903 145.9%
Tuition To In-State SAU $92,461 $3,950 $73,950 $73,950 $73,950 $70,000 1772.2%
Tuition to Private Source $3,450,906 $3,600,000 $3,600,000 $3,600,000 $3,600,000 $0 0.0%


Total SPED Contracted Services $7,448,681 $4,028,950 $4,784,797 $4,724,797 $4,718,853 $689,903 17.1%

Adult Education $0 $0 $0 $0 $0
Adult Ed Contracted Services $0 $4,947 $4,947 $4,947 $4,947 $0 0.0%
Adult Education Advertising $23,953 $18,150 $16,550 $16,550 $16,550 -$1,600 -8.8%



 25
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Portland Public Schools
FY2027 Expenditure Summary Budget - All Funds
Board of Education Recommended Budget
April 14, 2026



 FY27 Finance
 FY27 SUPT REC Comm Rev FY27 Board
 FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

Adult Ed Travel $0 $4,667 $4,667 $4,667 $4,667 $0 0.0%


Total Adult Ed Contracted Services $23,953 $27,764 $26,164 $26,164 $26,164 -$1,600 -5.8%

Ops and Comms
Purchased Prof & Technical Services $3,849,894 $2,695,803 $3,232,024 $3,132,024 $3,132,024 $436,221 16.2%
Other Professional Services $108,086 $11,000 $17,000 $17,000 $17,000 $6,000 54.5%
Computer Lease $91,600 $0 $0 $0 $0 $0 0.0%
Other Purchased Services $1,144 $1,600 $1,600 $1,600 $1,600 $0 0.0%
Tech Related Repairs and Maintenance $0 $0 $0 $0 $0 $0 0.0%
Software Maintenance $124,673 $265,000 $135,000 $135,000 $135,000 -$130,000 -49.1%
Postage $37,752 $41,884 $40,356 $40,356 $40,356 -$1,528 -3.6%
Phone $149,335 $226,638 $177,714 $177,714 $177,714 -$48,924 -21.6%
Internet Connectivity $13,485 $8,543 $8,543 $8,543 $8,543 $0 0.0%
Advertising $25,097 $26,500 $25,500 $25,500 $25,500 -$1,000 -3.8%
Printing/Binding $30,868 $40,041 $30,686 $30,686 $30,686 -$9,355 -23.4%
Photocopying $132,760 $160,814 $149,577 $149,577 $149,577 -$11,237 -7.0%


Total Operations & Communications Contracted Services $4,564,695 $3,477,823 $3,818,000 $3,718,000 $3,718,000 $240,177 6.9%

Insurance & Legal
Insurance - General Liability $712,381 $846,644 $789,734 $789,734 $789,734 -$56,910 -6.7%
Legal Services $280,059 $328,900 $273,900 $273,900 $273,900 -$55,000 -16.7%


Total Insurance & Legal Contracted Services $992,440 $1,175,544 $1,063,634 $1,063,634 $1,063,634 -$111,910 -9.5%

Facilities
Alarms $5,100 $5,000 $5,100 $5,100 $5,100 $100 2.0%
Architect/Engineering - NSA $66,675 $10,000 $360,000 $360,000 $360,000 $350,000 3500.0%
Water $57,548 $53,652 $56,279 $56,279 $56,279 $2,627 4.9%
Sewer $134,076 $122,242 $127,396 $127,396 $127,396 $5,154 4.2%
Waste Disposal Services $159,794 $150,333 $154,728 $154,728 $154,728 $4,395 2.9%
Recycling Services $126,692 $140,500 $139,100 $139,100 $139,100 -$1,400 -1.0%
Hazard Waste Disposal $2,303 $4,000 $4,000 $4,000 $4,000 $0 0.0%
Repair and Maintenance Services $1,141,141 $1,160,830 $1,230,225 $1,230,225 $1,230,225 $69,395 6.0%
HVAC Maintenance $648,580 $865,000 $865,000 $865,000 $865,000 $0 0.0%
Mowing/Plowing/Field Maintenance $460,856 $620,000 $530,000 $530,000 $530,000 -$90,000 -14.5%
Pest Management Services $21,998 $22,967 $23,850 $23,850 $23,850 $883 3.8%
Fire Extinguisher Maintenance Services $0 $10,000 $0 $0 $0 -$10,000 -100.0%
Asbestos/Mold Services $6,198 $40,000 $20,000 $20,000 $20,000 -$20,000 -50.0%
Vehicle & Equipment Repair $24,944 $32,000 $34,000 $34,000 $34,000 $2,000 6.3%
Rentals $610,037 $525,701 $536,998 $536,998 $536,998 $11,297 2.1%


Total Facilities Contracted Services $3,465,943 $3,762,225 $4,086,676 $4,086,676 $4,086,676 $324,451 8.6%

Transportation
Student Transportation Services $0 $2,000 $2,000 $2,000 $2,000 $0 0.0%
Student Transportation Purchase/Private (Sped OOD and Homeless) $921,832 $865,000 $836,500 $836,500 $836,500 -$28,500 -3.3%


Total Transport Contracted Services $921,832 $867,000 $838,500 $838,500 $838,500 -$28,500 -3.3%


TOTAL CONTRACTED SERVICES $18,843,492 $15,014,545 $16,561,712 $16,401,712 $16,395,768 $1,381,223 9.2%

SUPPLIES
Academic
General Supplies $1,079,447 $661,867 $792,389 $792,389 $792,389 $130,522 19.7%
Instructional Supplies $375,734 $479,178 $543,245 $543,245 $543,245 $64,067 13.4%
Books Periodicals $239,900 $649,352 $862,669 $862,669 $862,669 $213,317 32.9%



 26
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Portland Public Schools
FY2027 Expenditure Summary Budget - All Funds
Board of Education Recommended Budget
April 14, 2026



 FY27 Finance
 FY27 SUPT REC Comm Rev FY27 Board
 FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

Tech Related Supplies $497,593 $165,457 $143,960 $143,960 $143,960 -$21,497 -13.0%
Software Licenses $214,139 $54,451 $57,411 $57,411 $57,411 $2,960 5.4%
Audiovisual Supplies $802 $2,589 $3,300 $3,300 $3,300 $711 27.5%
CTE Minor Equipment $267,590 $90,000 $128,563 $128,563 $128,563 $38,563 42.8%


Total Academic Supplies $2,675,205 $2,102,894 $2,531,537 $2,531,537 $2,531,537 $428,643 20.4%

Operations
Custodial Supplies $281,385 $262,804 $267,355 $267,355 $267,355 $4,551 1.7%
Energy $0 $0 $0 $0 $0 $0 0.0%
Natural Gas $923,088 $853,171 $865,141 $836,211 $865,141 $11,970 1.4%
Electricity $1,100,626 $865,879 $1,054,239 $1,025,308 $1,054,239 $188,360 21.8%
Bottled Gas $20,463 $5,000 $25,000 $25,000 $25,000 $20,000 400.0%
Oil $57,071 $69,840 $72,000 $72,000 $72,000 $2,160 3.1%
Gasoline $192,394 $259,000 $255,000 $255,000 $255,000 -$4,000 -1.5%
Food $2,259,595 $2,250,000 $2,338,680 $2,338,680 $2,338,680 $88,680 3.9%
Non-Food Supplies $216,170 $227,820 $223,735 $223,735 $217,791 -$10,029 -4.4%


Total Operations Supplies $5,050,791 $4,793,514 $5,101,150 $5,043,289 $5,095,206 $301,692 6.3%


TOTAL SUPPLIES $7,725,996 $6,896,408 $7,632,687 $7,574,826 $7,626,743 $730,335 10.6%

MISCELLANEOUS
Dues and Fees $261,111 $310,188 $229,853 $229,853 $229,853 -$80,335 -25.9%
Bank Fees $0 $0 $0 $0 $0 $0 0.0%
Maine State Billing Fees $0 $0 $0 $0 $0 $0 0.0%
School Board Conference Fees $300 $0 $0 $0 $0 $0 0.0%
Judgments Against SAU $23,500 $0 $0 $0 $0 $0 0.0%
Field Trip Transportation $0 $98,764 $93,817 $93,817 $93,817 -$4,947 -5.0%
Miscellaneous Expenditures $325,709 $264,383 $19,430 $19,430 $19,430 -$244,953 -92.7%
Other Items $29,588 $20,657 $0 $0 $0 -$20,657 -100.0%
Fund Transfers Out $1,771,709 $0 $0 $0 $0 $0 0.0%


TOTAL MISCELLANEOUS $2,411,916 $693,992 $343,100 $343,100 $343,100 -$350,892 -50.6%

CAPITAL EQUIPMENT
Equipment Greater Than $10,000 $248,528 $85,000 $109,500 $109,500 $109,500 $24,500 28.8%
Equipment Less Than $10,000 $40,928 $115,000 $185,100 $185,100 $185,100 $70,100 61.0%
Vehicles (Non-Student) $0 $0 $0 $0 $0 $0 0.0%
Tech Related Equip Greater Than $10,000 $455 $0 $0 $0 $0 $0 0.0%
Tech Related Equipment Less Than $10,000 $89,636 $282,400 $174,000 $174,000 $174,000 -$108,400 -38.4%
Student Transportation Vehicles $0 $0 $0 $0 $0 $0 0.0%
 0.0%
TOTAL CAPITAL EQUIPMENT $379,547 $482,400 $468,600 $468,600 $468,600 -$13,800 -2.9%

DEBT SERVICE
Principal $8,992,171 $9,967,132 $7,524,201 $7,369,451 $7,524,201 -$2,442,931 -24.5%
Interest $4,083,053 $3,588,592 $3,403,926 $3,366,537 $3,403,926 -$184,666 -5.1%
Bond Issuance $0 $0 $0 $0 $0 $0 0.0%


TOTAL DEBT SERVICE $13,075,224 $13,555,724 $10,928,127 $10,735,988 $10,928,127 -$2,627,597 -19.4%


TOTAL NON SALARY AND BENEFITS $42,436,176 $36,643,069 $35,934,226 $35,524,226 $35,762,338 -$880,731 -2.4%


TOTAL EXPENDITURES $164,564,066 $171,765,699 $179,892,327 $178,735,114 $179,324,212 $7,558,513 4.4%




 27
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Portland Public Schools
FY2027 Expenditure Five-Year Projection
Board of Education Recommended Budget
April 14, 2026



 FY27 Board
 Apr 14 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032

SALARIES & BENEFITS
Regular Salaries
Professional Salary $65,787,506 $69,076,881 $72,530,725 $76,157,262 $79,965,125 $83,963,381
Instructional Aide/Asst $11,480,874 $12,054,918 $12,657,664 $13,290,547 $13,955,074 $14,652,828
Administration/Regular Support $25,524,833 $26,290,578 $27,079,295 $27,891,674 $28,728,424 $29,590,277

Total Regular Salaries $102,793,213 $107,422,377 $112,267,684 $117,339,483 $122,648,623 $128,206,486

Temporary Salaries
Temporary Salary $1,380,150 $1,407,753 $1,435,908 $1,464,626 $1,493,919 $1,523,797
Tutor $40,836 $41,244 $41,657 $42,073 $42,494 $42,919
Substitute $2,504,568 $2,554,659 $2,605,753 $2,657,868 $2,711,025 $2,765,245
Teacher Additional Pay $107,782 $108,860 $109,948 $111,048 $112,158 $113,280
Regular Support Overtime $41,769 $42,187 $42,609 $43,035 $43,465 $43,900
Stipend/Differential $1,254,174 $1,266,716 $1,279,383 $1,292,177 $1,305,098 $1,318,149
Retirement Sick Payout $467,922 $472,601 $477,327 $482,101 $486,922 $491,791
Stipend/Other $447,685 $452,162 $456,683 $461,250 $465,863 $470,521

Total Temporary Salaries $6,244,886 $6,346,182 $6,449,268 $6,554,177 $6,660,944 $6,769,603

Total Salaries $109,038,099 $113,768,559 $118,716,952 $123,893,660 $129,309,567 $134,976,089

Benefits
Health Insurance $24,088,119 $26,015,169 $28,096,382 $30,344,093 $32,771,620 $35,393,350
Medicare $1,611,110 $1,683,664 $1,759,606 $1,839,098 $1,922,310 $2,009,420
Retirement $6,239,412 $6,520,396 $6,814,499 $7,122,351 $7,444,609 $7,781,963
Tuition Reimbursement $363,404 $367,038 $370,708 $374,416 $378,160 $381,941
Workers Compensation $548,482 $553,967 $559,506 $565,102 $570,753 $576,460
Unemployment $154,572 $156,118 $157,679 $159,256 $160,848 $162,457
All Other $962,514 $1,010,640 $1,061,172 $1,114,230 $1,169,942 $1,228,439
PFML $556,163 $581,209 $607,424 $634,865 $663,590 $693,661

Total Benefits $34,523,775 $36,888,199 $39,426,977 $42,153,410 $45,081,831 $48,227,691

TOTAL SALARIES & BENEFITS $143,561,874 $150,656,758 $158,143,930 $166,047,069 $174,391,398 $183,203,780

CONTRACTED SERVICES
Total PreK-12th Contracted Services $1,943,941 $1,982,820 $2,022,476 $2,062,926 $2,104,184 $2,146,268
Total SPED Contracted Services $4,718,853 $4,813,230 $4,909,495 $5,007,685 $5,107,838 $5,209,995
Total Adult Ed Contracted Services $26,164 $26,687 $27,221 $27,765 $28,321 $28,887
Total Operations & Communications Contracted Services $3,718,000 $3,792,360 $3,868,207 $3,945,571 $4,024,483 $4,104,972
Total Insurance & Legal Contracted Services $1,063,634 $1,084,907 $1,106,605 $1,128,737 $1,151,312 $1,174,338
Total Facilities Contracted Services $4,086,676 $4,168,410 $4,251,778 $4,336,813 $4,423,550 $4,512,021
Total Transport Contracted Services $838,500 $855,270 $872,375 $889,823 $907,619 $925,772

TOTAL CONTRACTED SERVICES $16,395,768 $16,723,683 $17,058,157 $17,399,320 $17,747,307 $18,102,253

SUPPLIES
Total Academic Supplies $2,531,537 $2,582,168 $2,633,811 $2,686,487 $2,740,217 $2,795,021
Total Operations Supplies $5,095,206 $5,197,110 $5,301,052 $5,407,073 $5,515,215 $5,625,519

TOTAL SUPPLIES $7,626,743 $7,779,278 $7,934,863 $8,093,561 $8,255,432 $8,420,541

TOTAL MISCELLANEOUS $343,100 $349,962 $356,961 $364,100 $371,382 $378,810



 28
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Portland Public Schools
FY2027 Expenditure Five-Year Projection
Board of Education Recommended Budget
April 14, 2026



 FY27 Board
 Apr 14 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032



TOTAL CAPITAL EQUIPMENT $468,600 $477,972 $487,531 $497,282 $507,228 $517,372

TOTAL DEBT SERVICE $10,928,127 $9,786,544 $9,731,707 $9,738,889 $9,111,931 $9,053,845

TOTAL NON SALARY AND BENEFITS $35,762,338 $35,117,439 $35,569,220 $36,093,153 $35,993,279 $36,472,820

TOTAL EXPENDITURES $179,324,212 $185,774,197 $193,713,150 $202,140,222 $210,384,678 $219,676,600




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Portland Public Schools
FY2027 Expenditure by State Budget Categoricals
Board of Education Recommended Budget
April 14, 2026




 FY27 Finance
 FY24 FY25 FY27 SUPT Comm Rev Mar FY27 Board Apr % +/- v
State Budget Category ACTUAL ACTUAL FY26 BUDGET REC Mar 10 23 14 $ +/(-) v FY26 FY26

1. Regular Instruction $51,894,182 $55,783,720 $59,628,553 $61,848,693 $61,499,412 $61,567,550 $1,938,997 3.3%
2. Special Education Instruction $23,242,110 $25,450,875 $26,381,408 $28,940,007 $28,812,274 $28,846,671 $2,465,263 9.3%
3. CTE (Vocational) Instruction $3,582,685 $4,004,632 $3,789,146 $4,034,573 $4,037,445 $4,039,394 $250,248 6.6%
4. Other Instruction $2,576,905 $2,139,627 $2,589,312 $2,607,979 $2,602,826 $2,602,826 $13,514 0.5%
5. Student & Staff Support $13,592,176 $15,354,384 $17,332,105 $17,606,284 $17,589,009 $17,948,271 $616,166 3.6%
6. System Administration $5,847,764 $6,060,933 $5,797,833 $6,764,863 $6,422,340 $6,429,235 $631,402 10.9%
7. School Administration $6,840,936 $6,659,683 $7,438,098 $7,789,572 $7,769,411 $7,775,865 $337,767 4.5%
8. Transportation & Buses $5,200,915 $4,138,396 $4,873,278 $4,873,045 $4,863,682 $4,872,059 -$1,219 0.0%
9. Facilities Maintenance $10,847,014 $15,050,081 $15,386,271 $16,399,310 $16,323,382 $16,398,426 $1,012,155 6.6%
10. Debt Service $12,614,737 $9,023,421 $9,627,973 $7,142,223 $6,950,084 $7,142,223 -$2,485,750 -25.8%
11. All Other Expenditures $744,372 $889,460 $859,830 $626,322 $625,862 $626,044 -$233,786 -27.2%

Total General Fund $136,983,796 $144,555,212 $153,703,807 $158,632,870 $157,495,727 $158,248,564 $4,544,757 3.0%

Adult Education $2,896,077 $3,170,796 $3,463,530 $3,400,057 $3,379,987 $3,381,449 -$82,081 -2.4%
Food Service $4,615,033 $5,212,098 $5,633,637 $5,371,025 $5,371,025 $5,371,025 -$262,612 -4.7%

TOTAL EXPENDITURES $144,494,905 $152,938,106 $162,800,974 $167,403,952 $166,246,739 $167,001,038 $4,200,064 2.6%




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 Fiscal Year 2027
School-Based Expenses




 31
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Our student population has declined. At the same time, the
 cost of staffing and supplies has increased based on
collective bargaining agreements and inflation. In response
 to requests from school staff, PPS budgeted for a 5%
 increase in supplies (compared to a zero-based budget
process in departments) and salaries increased by the rates
 in the collective bargaining agreements. This section
includes total student enrollment and staffing, total school-
 based expenses, and staffing and expenditures per school:




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Portland Public Schools
FY2027 Summary Revenue Budget
Eight Year Enrollment Pattern
Board of Education Recommended Budget
April 14, 2026


School Year Total Enrollment Economically Disadvantaged Students with IEPs English Learners (EL)
2025-26 6,242 3,271 52% 1,296 21% 1,798 29%
2024-25 6,498 3,653 56% 1,158 18% 1,955 30%
2023-24 6,616 3,306 50% 1,174 18% 2,000 30%
2022-23 6,436 2,851 44% 1,122 17% 1,683 26%
2021-22 6,456 2,865 44% 1,136 18% 1,622 25%
2020-21 6,495 3,266 50% 1,109 17% 1,483 23%
2019-20 6,748 3,555 53% 1,079 16% 1,564 23%
2018-19 6,695 3,436 51% 1,054 16% 1,663 25%




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

School Based Budgets

 FY27 Finance
 FY27 SUPT REC Comm Rev FY27 Board
 FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $75,186,789 $79,447,229 $84,442,373 $84,125,342 $84,205,868 $4,853,639 6.0%
  Temporary Salaries $5,228,892 $5,422,025 $5,409,501 $5,488,637 $5,488,637 -$28,388 1.2%


  Total Salaries $80,415,681 $84,869,254 $89,851,874 $89,613,979 $89,694,505 $4,825,251 5.7%


  Benefits $23,313,865 $25,948,061 $27,836,814 $27,765,283 $27,871,431 $1,923,371 7.4%


TOTAL SALARIES & BENEFITS $103,729,546 $110,817,315 $117,688,688 $117,379,262 $117,565,936 $6,748,622 6.1%

CONTRACTED SERVICES
  PreK-12th Contracted Services $406,804 $275,107 $349,797 $349,797 $349,797 $72,770 27.1%
  SPED Contracted Services $3,160,558 $3,950 $177,797 $177,797 $177,797 $173,847 4401.2%
  Adult Ed Contracted Services $23,953 $27,764 $26,164 $26,164 $26,164 -$2,144 -5.8%
  Operations & Communications Contracted Services $1,001,522 $670,827 $756,933 $756,933 $756,933 $105,449 12.8%
  Insurance & Legal Contracted Services $518,842 $535,510 $535,600 $535,600 $535,600 $90 0.0%
  Facilities Contracted Services $918,465 $874,415 $891,631 $891,631 $891,631 $23,936 2.0%
  Transport Contracted Services $398,830 $2,000 $13,500 $13,500 $13,500 $11,280 575.0%


TOTAL CONTRACTED SERVICES $6,428,974 $2,389,573 $2,751,422 $2,751,422 $2,751,422 $385,228 15.1%

SUPPLIES
  Academic Supplies $1,416,543 $1,041,468 $1,280,100 $1,280,100 $1,280,100 $221,489 22.9%
  Operations Supplies $2,115,150 $1,881,669 $2,049,710 $2,049,710 $2,049,710 $168,041 8.9%


TOTAL SUPPLIES $3,531,693 $2,923,137 $3,329,810 $3,329,810 $3,329,810 $389,530 13.9%


MISCELLANEOUS $203,819 $174,442 $210,050 $210,050 $210,050 $35,608 20.4%


CAPITAL EQUIPMENT $67,674 $0 $124,600 $124,600 $124,600 $118,364 100.0%


DEBT SERVICE $4,014,550 $3,891,477 $3,768,404 $3,768,404 $3,768,404 -$123,073 -3.2%


TOTAL NON SALARY AND BENEFITS $14,246,711 $9,378,629 $10,184,286 $10,184,286 $10,184,286 $805,657 8.6%


TOTAL EXPENDITURES $117,976,257 $120,195,944 $127,872,974 $127,563,548 $127,750,222 $7,554,279 6.3%




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Portland Adult Education (PAE)​
Director: Kate Hersom​
Address: 14 Locust Street, Portland, ME 04101

Portland Adult Education (PAE) is Maine's largest adult education program, dedicated to empowering
adult learners to achieve their educational, professional, and personal goals. PAE offers a diverse range
of courses, including English language acquisition, high school diploma completion, workforce
training, and personal enrichment classes. The program collaborates with local organizations and
businesses to provide students with practical skills and employment opportunities. With a commitment
to accessibility and lifelong learning, PAE helps individuals gain the knowledge and confidence needed
for career advancement and community engagement. Through its supportive learning environment,
PAE strives to meet the evolving needs of the community, fostering personal growth and economic
development.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Portland Adult Education

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $3,027,424 $2,953,343 $3,046,208 $3,032,541 $3,030,512 $172,169 2.6%
  Temporary Salaries $515,270 $661,877 $442,474 $440,369 $440,369 -$316,507 -33.5%

Total Salaries $3,542,694 $3,615,220 $3,488,682 $3,472,910 $3,470,881 -$144,338 -4.0%

Benefits $884,866 $1,033,131 $1,014,660 $1,010,362 $1,013,853 -$19,278 -1.9%

TOTAL SALARIES & BENEFITS $4,427,560 $4,648,351 $4,503,342 $4,483,272 $4,484,734 -$163,616 -3.5%

CONTRACTED SERVICES
  PreK-12th Contracted Services $50,039 $25,929 $15,326 $15,326 $15,326 -$12,523 -40.9%
  SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $23,953 $27,764 $26,164 $26,164 $26,164 -$2,144 -5.8%
  Ops & Comm Contracted Services $298,752 $210,483 $143,320 $143,320 $143,320 -$47,820 -31.9%
  Ins & Legal Contracted Services $6,359 $0 $0 $0 $0 $0 0.0%
  Facilities Contracted Services $193,926 $196,533 $200,330 $200,330 $200,330 $10,517 1.9%
  Transport Contracted Services $0 $2,000 $2,000 $2,000 $2,000 -$220 0.0%

TOTAL CONTRACTED SERVICES $573,030 $462,709 $387,140 $387,140 $387,140 -$52,190 -16.3%

SUPPLIES
  Academic Supplies $186,096 $146,809 $146,909 $146,909 $146,909 -$17,043 0.1%
  Operations Supplies $39,223 $39,210 $39,210 $39,210 $39,210 $0 0.0%

TOTAL SUPPLIES $225,319 $186,019 $186,119 $186,119 $186,119 -$17,043 0.1%

MISCELLANEOUS $147,592 $1,536 $2,036 $2,036 $2,036 $500 32.6%

CAPITAL EQUIPMENT $0 $0 $56,700 $56,700 $56,700 $50,464 100.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $945,940 $650,264 $631,995 $631,995 $631,995 -$18,269 -2.8%

TOTAL EXPENDITURES $5,373,500 $5,298,615 $5,135,337 $5,115,267 $5,116,729 -$181,885 -3.4%




 • Change in Salaries & Benefits is due to contractual salary increases, 2 grant funded positions end June 30, 2026, and hours for
 some part time, adjunct staff reduced due to decreased grant funding.
 • Contracted Services is reduced year over year as $100,000 budgeted for the Strategic Plan was a one time expense.

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Casco Bay High School (366 students)​
Principal: Priya Natarajan​
Address: 196 Allen Ave, Portland, ME 04103​

Casco Bay High School is an expeditionary learning school that emphasizes rigorous and relevant
curriculum. Students participate in learning expeditions that integrate multiple disciplines and
culminate in high-quality projects. The school's small size allows for personalized learning experiences
and strong relationships between students and staff. Casco Bay High School is committed to preparing
students for college, career, and active citizenship.​




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Casco Bay High School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $3,254,684 $3,507,344 $4,001,836 $3,991,128 $3,991,128 $483,784 13.8%
 Temporary Salaries $223,790 $204,544 $195,427 $194,886 $194,886 -$9,658 -4.7%

Total Salaries $3,478,474 $3,711,888 $4,197,263 $4,186,014 $4,186,014 $474,126 12.8%

Benefits
Health Insurance $696,412 $755,571 $882,250 $879,906 $882,201 $126,630 16.8%
Medicare $52,273 $53,254 $61,062 $60,900 $60,900 $7,646 14.4%
Retirement $188,516 $170,776 $219,600 $219,061 $219,061 $48,285 28.3%
Tuition Reimbursement $23,757 $6,464 $12,832 $12,797 $12,797 $6,333 98.0%
Workers Compensation $0 $0 $0 $0 $0 $0 0.0%
All Other $5,296 $27,849 $32,153 $32,069 $32,069 $4,220 15.2%
PFML $921 $18,994 $21,063 $21,005 $21,005 $2,011 10.6%

Benefits $967,173 $1,032,908 $1,228,960 $1,225,738 $1,228,033 $195,125 18.9%

TOTAL SALARIES & BENEFITS $4,445,647 $4,744,796 $5,426,223 $5,411,752 $5,414,047 $669,251 14.1%

CONTRACTED SERVICES
 PreK-12th Contracted Services $5,848 $4,457 $15,200 $15,200 $15,200 $10,743 241.0%
 SPED Contracted Services $3,337 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $36,767 $20,685 $37,687 $37,687 $37,687 $17,002 82.2%
 Ins & Legal Contracted Services $16,179 $16,961 $16,961 $16,961 $16,961 $0 0.0%
 Facilities Contracted Services $1,955 $7,673 $11,083 $11,083 $11,083 $3,410 44.4%
 Transport Contracted Services $14,480 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $78,566 $49,776 $80,931 $80,931 $80,931 $31,155 62.6%

SUPPLIES
 Academic Supplies $35,294 $46,623 $46,894 $46,894 $46,894 $271 0.6%
 Operations Supplies $13,905 $40,040 $74,166 $74,166 $74,166 $34,126 85.2%

TOTAL SUPPLIES $49,199 $86,663 $121,060 $121,060 $121,060 $34,397 39.7%

MISCELLANEOUS $5,215 $13,377 $20,197 $20,197 $20,197 $6,820 51.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $132,980 $149,816 $222,188 $222,188 $222,188 $72,372 48.3%

TOTAL EXPENDITURES $4,578,628 $4,894,612 $5,648,411 $5,633,940 $5,636,235 $741,623 15.2%



• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
• Utilities expenses were re-allocated between Casco Bay High and PATHS based on the percentage of the building occupied by
  each school. 44
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Cliff Island School (2 students)​
Teacher Leader: William Anton​
Address: 20 Church Road, PO Box 8, Cliff Island, ME 04019​

Cliff Island School offers a unique, personalized educational experience tailored to its small student
body. Located on Cliff Island, the school integrates the island's natural surroundings into its curriculum,
providing hands-on learning opportunities. The close-knit community ensures individualized attention,
fostering strong relationships between students, staff, and residents. Emphasis is placed on experiential
learning, allowing students to engage deeply with their environment and community.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Cliff Island School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $88,662 $124,226 $97,810 $97,541 $97,541 -$26,685 -21.5%
  Temporary Salaries $7,777 $4,526 $1,656 $1,651 $1,651 -$2,875 -63.5%

Total Salaries $96,440 $128,752 $99,466 $99,192 $99,192 -$29,560 -23.0%

Benefits $18,099 $35,509 $14,317 $14,280 $14,280 -$21,229 -59.8%

TOTAL SALARIES & BENEFITS $114,539 $164,261 $113,783 $113,472 $113,472 -$50,789 -30.9%

CONTRACTED SERVICES
  PreK-12th Contracted Services $143 $1,748 $1,748 $1,748 $1,748 $0 0.0%
  SPED Contracted Services $0 $3,950 $3,950 $3,950 $3,950 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $209 $602 $602 $602 $602 $0 0.0%
  Ins & Legal Contracted Services $352 $370 $370 $370 $370 $0 0.0%
  Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $704 $6,670 $6,670 $6,670 $6,670 $0 0.0%

SUPPLIES
  Academic Supplies $29 $116 $267 $267 $267 $151 130.2%
  Operations Supplies $2,979 $1,800 $2,300 $2,300 $2,300 $500 27.8%

TOTAL SUPPLIES $3,008 $1,916 $2,567 $2,567 $2,567 $651 34.0%

MISCELLANEOUS $0 $400 $400 $400 $400 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $3,712 $8,986 $9,637 $9,637 $9,637 $651 7.2%

TOTAL EXPENDITURES $118,251 $173,247 $123,420 $123,109 $123,109 -$50,138 -28.9%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

 46
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Deering High School (837 students)​
Principal: Vacant​
Address: 370 Stevens Ave, Portland, ME 04103​

Deering High School boasts a rich history and a diverse student body. The school offers a wide range of
academic courses, including Advanced Placement classes, to challenge and engage students.
Extracurricular activities, from athletics to arts, provide avenues for students to explore their passions.
Deering High School is dedicated to creating an inclusive environment where every student has the
opportunity to succeed.




 47
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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Deering High School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $8,184,331 $8,787,709 $9,094,918 $9,149,583 $9,149,583 $361,874 4.1%
  Temporary Salaries $721,012 $691,281 $883,929 $881,489 $881,489 $190,208 27.5%

Total Salaries $8,905,343 $9,478,990 $9,978,847 $10,031,072 $10,031,072 $552,082 5.8%

Benefits $2,629,045 $2,874,748 $3,034,320 $3,049,525 $3,059,384 $184,636 6.4%

TOTAL SALARIES & BENEFITS $11,534,388 $12,353,738 $13,013,167 $13,080,597 $13,090,456 $736,718 6.0%

CONTRACTED SERVICES
  PreK-12th Contracted Services $41,065 $19,800 $26,600 $26,600 $26,600 $6,800 34.3%
  SPED Contracted Services $172,739 $0 $16,644 $16,644 $16,644 $16,644 100.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $240,445 $76,920 $100,147 $100,147 $100,147 $23,227 30.2%
  Ins & Legal Contracted Services $66,371 $69,582 $69,582 $69,582 $69,582 $0 0.0%
  Facilities Contracted Services $143,595 $103,884 $104,200 $104,200 $104,200 $316 0.3%
  Transport Contracted Services $114,499 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $778,714 $270,186 $317,173 $317,173 $317,173 $46,987 17.4%

SUPPLIES
  Academic Supplies $167,829 $124,250 $134,038 $134,038 $134,038 $9,788 7.9%
  Operations Supplies $279,830 $176,234 $250,800 $250,800 $250,800 $74,566 42.3%

TOTAL SUPPLIES $447,659 $300,484 $384,838 $384,838 $384,838 $84,354 28.1%

MISCELLANEOUS $3,103 $33,500 $50,459 $50,459 $50,459 $16,959 50.6%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $1,229,476 $604,170 $752,470 $752,470 $752,470 $148,300 24.5%

TOTAL EXPENDITURES $12,763,864 $12,957,908 $13,765,637 $13,833,067 $13,842,926 $885,018 6.8%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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East End Community School (375 students)​
Principal: Boyd Marley​
Address: 195 North St, Portland, ME 04101​

East End Community School serves a diverse student population, reflecting the rich cultural tapestry of
Portland's East End. The students, staff, and families of East End Community School value diversity,
equity, relationships, growth, and achievement. Our community has high expectations for students and
believes that students can grow to meet grade level standards and beyond. We believe that having
consistent opportunities and access to deeply engaging, strong grade level instruction, where students
do most of the thinking, will grow student achievement and empower students for the world. The
dedicated staff works collaboratively to ensure that ALL feel seen, welcomed and heard in their
academic journey.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

East End Community School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $4,898,018 $5,365,636 $5,794,875 $5,781,029 $5,780,873 $415,237 7.7%
  Temporary Salaries $399,266 $245,994 $297,104 $296,351 $296,351 $50,357 20.5%

Total Salaries $5,297,284 $5,611,630 $6,091,979 $6,077,380 $6,077,224 $465,594 8.3%

Benefits $1,608,131 $1,818,948 $2,039,316 $2,034,505 $2,040,570 $221,622 12.2%

TOTAL SALARIES & BENEFITS $6,905,415 $7,430,578 $8,131,295 $8,111,885 $8,117,794 $687,216 9.2%

CONTRACTED SERVICES
  PreK-12th Contracted Services $1,053 $7,906 $1,200 $1,200 $1,200 -$6,706 -84.8%
  SPED Contracted Services $363,319 $0 $19,397 $19,397 $19,397 $19,397 100.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $10,312 $22,240 $9,193 $9,193 $9,193 -$13,047 -58.7%
  Ins & Legal Contracted Services $26,002 $27,261 $27,261 $27,261 $27,261 $0 0.0%
  Facilities Contracted Services $25,301 $25,567 $25,000 $25,000 $25,000 -$567 -2.2%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $425,988 $82,974 $82,051 $82,051 $82,051 -$923 -1.1%

SUPPLIES
  Academic Supplies $61,534 $49,376 $58,019 $58,019 $58,019 $8,643 17.5%
  Operations Supplies $154,167 $127,000 $150,000 $150,000 $150,000 $23,000 18.1%

TOTAL SUPPLIES $215,701 $176,376 $208,019 $208,019 $208,019 $31,643 17.9%

MISCELLANEOUS $1,500 $3,865 $4,555 $4,555 $4,555 $690 17.9%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $643,189 $263,215 $294,625 $294,625 $294,625 $31,410 11.9%

TOTAL EXPENDITURES $7,548,604 $7,693,793 $8,425,920 $8,406,510 $8,412,419 $718,626 9.3%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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King Middle School (437 students)​
Principal: Amy Marx​
Address: 92 Deering Ave, Portland, ME 04102​

King Middle School is renowned for its expeditionary learning model, emphasizing hands-on,
project-based education. Students engage in interdisciplinary expeditions that foster critical thinking
and real-world problem-solving skills. The school promotes a culture of respect and responsibility,
preparing students to be active, informed citizens. With a diverse student body, King Middle School
celebrates inclusivity and encourages students to explore various perspectives.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

King Middle School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $5,167,619 $5,338,841 $5,836,330 $5,742,081 $5,742,081 $403,240 7.6%
  Temporary Salaries $266,625 $323,985 $294,797 $293,983 $293,983 -$30,002 -9.3%

Total Salaries $5,434,243 $5,662,826 $6,131,127 $6,036,064 $6,036,064 $373,238 6.6%

Benefits $1,538,497 $1,705,467 $1,868,525 $1,840,825 $1,845,709 $140,242 8.2%

TOTAL SALARIES & BENEFITS $6,972,740 $7,368,293 $7,999,652 $7,876,889 $7,881,773 $513,480 7.0%

CONTRACTED SERVICES
  PreK-12th Contracted Services $20,798 $23,500 $24,200 $24,200 $24,200 $700 3.0%
  SPED Contracted Services $53,849 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $32,104 $24,000 $30,204 $30,204 $30,204 $6,204 25.9%
  Ins & Legal Contracted Services $30,949 $32,446 $32,446 $32,446 $32,446 $0 0.0%
  Facilities Contracted Services $27,308 $23,000 $22,200 $22,200 $22,200 -$800 -3.5%
  Transport Contracted Services $48,286 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $213,296 $102,946 $109,050 $109,050 $109,050 $6,104 5.9%

SUPPLIES
  Academic Supplies $60,660 $64,564 $68,211 $68,211 $68,211 $3,647 5.6%
  Operations Supplies $121,053 $104,108 $119,400 $119,400 $119,400 $15,292 14.7%

TOTAL SUPPLIES $181,713 $168,672 $187,611 $187,611 $187,611 $18,939 11.2%

MISCELLANEOUS $926 $5,500 $5,586 $5,586 $5,586 $86 1.6%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $395,934 $277,118 $302,247 $302,247 $302,247 $25,129 9.1%

TOTAL EXPENDITURES $7,368,675 $7,645,411 $8,301,899 $8,179,136 $8,184,020 $538,609 7.0%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Lincoln Middle School (351 students)​
Principal: Aris Ayala Cruz​
Address: 522 Stevens Ave, Portland, ME 04103​

Lincoln Middle School offers a dynamic, equity-centered learning environment that combines rigorous
academics with a deep commitment to belonging and social-emotional growth. The school’s
comprehensive curriculum spans preparation in the academic core, arts, applied sciences, and
languages. It also includes a civics and and social emotional centered approach, that fosters student
voice and agency. A wide range of extracurricular activities, such as clubs and athletics, encourage
students to explore their interests, develop leadership skills, and build strong connections, while
dedicated staff partner closely with families to cultivate a joyful, inclusive community where every
student can thrive.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Lincoln Middle School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $4,892,231 $4,821,383 $5,006,983 $4,993,448 $4,993,448 $172,065 3.6%
  Temporary Salaries $237,199 $299,427 $269,514 $268,769 $268,769 -$30,658 -10.2%

Total Salaries $5,129,430 $5,120,810 $5,276,497 $5,262,217 $5,262,217 $141,407 2.8%

Benefits $1,432,412 $1,556,924 $1,514,943 $1,510,988 $1,515,463 -$41,461 -2.7%

TOTAL SALARIES & BENEFITS $6,561,842 $6,677,734 $6,791,440 $6,773,205 $6,777,680 $99,946 1.5%

CONTRACTED SERVICES
  PreK-12th Contracted Services $8,942 $17,920 $16,500 $16,500 $16,500 -$1,420 -7.9%
  SPED Contracted Services $284,005 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $32,022 $31,100 $40,200 $40,200 $40,200 $9,100 29.3%
  Ins & Legal Contracted Services $35,751 $37,481 $37,481 $37,481 $37,481 $0 0.0%
  Facilities Contracted Services $34,813 $48,500 $49,000 $49,000 $49,000 $500 1.0%
  Transport Contracted Services $35,016 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $430,548 $135,001 $143,181 $143,181 $143,181 $8,180 6.1%

SUPPLIES
  Academic Supplies $28,827 $49,501 $61,409 $61,409 $61,409 $11,908 24.1%
  Operations Supplies $163,900 $116,000 $145,400 $145,400 $145,400 $29,400 25.3%

TOTAL SUPPLIES $192,728 $165,501 $206,809 $206,809 $206,809 $41,308 25.0%

MISCELLANEOUS $2,186 $2,450 $2,450 $2,450 $2,450 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $625,462 $302,952 $352,440 $352,440 $352,440 $49,488 16.3%

TOTAL EXPENDITURES $7,187,304 $6,980,686 $7,143,880 $7,125,645 $7,130,120 $149,434 2.1%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Longfellow Elementary School (250 students)​
Principal: Nicole Bradeen​
Address: 432 Stevens Ave, Portland, ME 04103​

Longfellow Elementary School is committed to academic excellence, social-emotional learning, critical
thinking and collaborative problem-solving for all. Longfellow is a supportive and collaborative
environment that aims to ensure that every student feels connected and empowered with tools and
strategies to feel successful. The staff work diligently to create an environment where every student
belongs and one where every student feels safe, respected, and known as individuals.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Longfellow Elementary School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $2,747,689 $2,836,338 $3,214,047 $3,206,629 $3,206,629 $370,291 13.1%
  Temporary Salaries $183,473 $202,291 $171,905 $171,498 $171,498 -$30,793 -15.2%

Total Salaries $2,931,162 $3,038,629 $3,385,952 $3,378,127 $3,378,127 $339,498 11.2%

Benefits $804,056 $914,473 $1,035,226 $1,032,924 $1,035,555 $121,082 13.2%

TOTAL SALARIES & BENEFITS $3,735,218 $3,953,102 $4,421,178 $4,411,051 $4,413,682 $460,580 11.7%

CONTRACTED SERVICES
  PreK-12th Contracted Services $2,004 $8,000 $5,260 $5,260 $5,260 -$2,740 -34.3%
  SPED Contracted Services $244,940 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $4,116 $8,300 $8,800 $8,800 $8,800 $500 6.0%
  Ins & Legal Contracted Services $14,827 $15,545 $15,545 $15,545 $15,545 $0 0.0%
  Facilities Contracted Services $11,552 $11,271 $11,305 $11,305 $11,305 $34 0.3%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $277,438 $43,116 $40,910 $40,910 $40,910 -$2,206 -5.1%

SUPPLIES
  Academic Supplies $22,970 $28,800 $31,979 $31,979 $31,979 $3,179 11.0%
  Operations Supplies $44,863 $41,959 $40,700 $40,700 $40,700 -$1,259 -3.0%

TOTAL SUPPLIES $67,833 $70,759 $72,679 $72,679 $72,679 $1,920 2.7%

MISCELLANEOUS $0 $1,500 $1,500 $1,500 $1,500 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $727,643 $705,811 $683,980 $683,980 $683,980 -$21,831 -3.1%

NON SALARY AND BENEFITS $1,072,914 $821,186 $799,069 $799,069 $799,069 -$22,117 -2.7%

TOTAL EXPENDITURES $4,808,132 $4,774,288 $5,220,247 $5,210,120 $5,212,751 $438,463 9.2%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Lyseth Elementary School (473 students)
Principal: Laurie Cloutier
Address: 175 Auburn St, Portland, ME 04103

Harrison Lyseth Elementary School is committed to academic excellence, offering a curriculum that
challenges and inspires students. The school integrates technology and innovative teaching methods to
enhance learning outcomes. A strong emphasis on character education helps students develop integrity,
responsibility, and empathy. Extracurricular activities, including music and sports, provide
well-rounded opportunities for personal growth.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Lyseth Elementary School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $4,486,442 $4,701,080 $4,962,955 $4,950,235 $4,950,213 $249,133 5.3%
  Temporary Salaries $331,378 $230,047 $300,591 $299,828 $299,828 $69,781 30.3%

Total Salaries $4,817,819 $4,931,127 $5,263,546 $5,250,063 $5,250,041 $318,914 6.5%

Benefits $1,427,876 $1,465,704 $1,578,118 $1,574,107 $1,578,145 $112,441 7.7%

TOTAL SALARIES & BENEFITS $6,245,695 $6,396,831 $6,841,664 $6,824,170 $6,828,186 $431,355 6.7%

CONTRACTED SERVICES
  PreK-12th Contracted Services $12,628 $20,315 $19,165 $19,165 $19,165 -$1,150 -5.7%
  SPED Contracted Services $7,612 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $8,527 $13,024 $11,687 $11,687 $11,687 -$1,337 -10.3%
  Ins & Legal Contracted Services $17,500 $18,346 $18,346 $18,346 $18,346 $0 0.0%
  Facilities Contracted Services $11,573 $8,722 $9,000 $9,000 $9,000 $278 3.2%
  Transport Contracted Services $1,390 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $59,230 $60,407 $58,198 $58,198 $58,198 -$2,209 -3.7%

SUPPLIES
  Academic Supplies $46,129 $46,194 $47,851 $47,851 $47,851 $1,657 3.6%
  Operations Supplies $61,541 $37,656 $52,900 $52,900 $52,900 $15,244 40.5%

TOTAL SUPPLIES $107,669 $83,850 $100,751 $100,751 $100,751 $16,901 20.2%

MISCELLANEOUS $6,996 $9,558 $9,482 $9,482 $9,482 -$76 -0.8%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $1,175,242 $1,137,358 $1,099,473 $1,099,473 $1,099,473 -$37,885 -3.3%

NON SALARY AND BENEFITS $1,349,137 $1,291,173 $1,267,904 $1,267,904 $1,267,904 -$23,269 -1.8%

TOTAL EXPENDITURES $7,594,832 $7,688,004 $8,109,568 $8,092,074 $8,096,090 $408,086 5.3%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Moore Middle School (484 students)
Principal: Darralynn Jones
Address: 171 Auburn Street, Portland, ME 04103

Lyman Moore Middle School focuses on fostering a community of learners who are curious,
compassionate, and committed to personal growth. The school offers a variety of programs aimed at
developing critical thinking and leadership skills. Collaborative teaching practices and a supportive
environment ensure that students are well-prepared for high school and beyond. Community
partnerships enhance the educational experience by connecting students with real-world learning
opportunities.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Moore Middle School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $5,116,224 $5,291,305 $5,953,717 $5,937,805 $5,937,805 $646,500 12.2%
  Temporary Salaries $261,475 $314,939 $288,215 $287,419 $287,419 -$27,520 -8.7%

Total Salaries $5,377,699 $5,606,244 $6,241,932 $6,225,224 $6,225,224 $618,980 11.0%

Benefits $1,645,710 $1,745,229 $1,935,347 $1,930,281 $1,936,135 $190,906 10.9%

TOTAL SALARIES & BENEFITS $7,023,408 $7,351,473 $8,177,279 $8,155,505 $8,161,359 $809,886 11.0%

CONTRACTED SERVICES
  PreK-12th Contracted Services $21,209 $9,293 $12,511 $12,511 $12,511 $3,218 34.6%
  SPED Contracted Services $159,904 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $29,604 $29,827 $20,812 $20,812 $20,812 -$9,015 -30.2%
  Ins & Legal Contracted Services $36,204 $37,956 $37,956 $37,956 $37,956 $0 0.0%
  Facilities Contracted Services $47,163 $40,337 $45,592 $45,592 $45,592 $5,255 13.0%
  Transport Contracted Services $54,397 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $348,480 $117,413 $116,871 $116,871 $116,871 -$542 -0.5%

SUPPLIES
  Academic Supplies $55,906 $34,683 $53,196 $53,196 $53,196 $18,513 53.4%
  Operations Supplies $217,568 $189,608 $211,800 $211,800 $211,800 $22,192 11.7%

TOTAL SUPPLIES $273,475 $224,291 $264,996 $264,996 $264,996 $40,705 18.1%

MISCELLANEOUS $4,432 $9,980 $6,965 $6,965 $6,965 -$3,015 -30.2%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $626,387 $351,684 $388,832 $388,832 $388,832 $37,148 10.6%

TOTAL EXPENDITURES $7,649,795 $7,703,157 $8,566,111 $8,544,337 $8,550,191 $847,034 11.0%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Ocean Avenue Elementary School (312 students)​
Principal: Beverly Stevens​
Address: 150 Ocean Avenue, Portland, ME 04103​

Ocean Avenue Elementary School (OAES) is a school where students are encouraged to ask questions,
think deeply, and take action to care for our community. OAES serves a diverse group of learners and
families, and we take pride in being a school where everyone belongs. Our staff work hard to create a
welcoming and supportive learning environment where students feel safe, respected, and known as
individuals. Learning at OAES includes strong academics, opportunities for creativity and the arts, and
meaningful connections to the world beyond the classroom. We believe every child can meet
expectations when teachers combine high expectations with strong care, encouragement, and consistent
support.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Ocean Avenue Elementary School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $4,094,891 $4,338,731 $4,475,014 $4,463,128 $4,462,919 $124,188 2.9%
  Temporary Salaries $159,352 $234,598 $272,779 $272,093 $272,093 $37,495 16.0%

Total Salaries $4,254,243 $4,573,329 $4,747,793 $4,735,221 $4,735,012 $161,683 3.5%

Benefits $1,277,638 $1,480,032 $1,522,249 $1,518,225 $1,523,712 $43,680 3.0%

TOTAL SALARIES & BENEFITS $5,531,881 $6,053,361 $6,270,042 $6,253,446 $6,258,724 $205,363 3.4%

CONTRACTED SERVICES
  PreK-12th Contracted Services $6,737 $11,745 $8,450 $8,450 $8,450 -$3,295 -28.1%
  SPED Contracted Services $339,736 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $21,249 $11,208 $9,147 $9,147 $9,147 -$2,061 -18.4%
  Ins & Legal Contracted Services $24,378 $25,558 $25,558 $25,558 $25,558 $0 0.0%
  Facilities Contracted Services $19,173 $16,672 $17,800 $17,800 $17,800 $1,128 6.8%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $411,273 $65,183 $60,955 $60,955 $60,955 -$4,228 -6.5%

SUPPLIES
  Academic Supplies $38,054 $22,780 $46,376 $46,376 $46,376 $23,596 103.6%
  Operations Supplies $91,668 $80,000 $85,300 $85,300 $85,300 $5,300 6.6%

TOTAL SUPPLIES $129,722 $102,780 $131,676 $131,676 $131,676 $28,896 28.1%

MISCELLANEOUS $9,950 $11,934 $1,600 $1,600 $1,600 -$10,334 -86.6%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $550,945 $179,897 $194,231 $194,231 $194,231 $14,334 8.0%

TOTAL EXPENDITURES $6,082,826 $6,233,258 $6,464,273 $6,447,677 $6,452,955 $219,697 3.5%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Peaks Island School (45 students)​
Teacher Leader: William Anton​
Address: 4 Church Avenue, Portland, ME 04108​

Peaks Island School provides a unique educational setting, surrounded by the natural beauty of Peaks
Island. The small student body allows for personalized instruction and strong community bonds. The
curriculum leverages the island's resources, offering hands-on learning experiences in marine biology,
ecology, and local history. Community events and partnerships enrich the educational experience,
making the school a central hub for island residents.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Peaks Island School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $836,356 $989,102 $1,005,676 $1,002,900 $1,002,900 $13,798 1.4%
  Temporary Salaries $69,068 $37,122 $28,701 $28,622 $28,622 -$8,500 -22.9%

Total Salaries $905,424 $1,026,224 $1,034,377 $1,031,522 $1,031,522 $5,298 0.5%

Benefits $255,873 $309,354 $351,147 $350,180 $351,093 $41,739 13.5%

TOTAL SALARIES & BENEFITS $1,161,297 $1,335,578 $1,385,524 $1,381,702 $1,382,615 $47,037 3.5%

CONTRACTED SERVICES
  PreK-12th Contracted Services $50,941 $45,586 $45,586 $45,586 $45,586 $0 0.0%
  SPED Contracted Services $36,469 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $858 $2,553 $2,553 $2,553 $2,553 $0 0.0%
  Ins & Legal Contracted Services $4,565 $4,786 $4,786 $4,786 $4,786 $0 0.0%
  Facilities Contracted Services $1,488 $1,753 $1,550 $1,550 $1,550 -$203 -11.6%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $94,321 $54,678 $54,475 $54,475 $54,475 -$203 -0.4%

SUPPLIES
  Academic Supplies $9,692 $9,896 $11,283 $11,283 $11,283 $1,387 14.0%
  Operations Supplies $50,506 $47,040 $52,100 $52,100 $52,100 $5,060 10.8%

TOTAL SUPPLIES $60,198 $56,936 $63,383 $63,383 $63,383 $6,447 11.3%

MISCELLANEOUS $0 $678 $678 $678 $678 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $154,519 $112,292 $118,536 $118,536 $118,536 $6,244 5.6%

TOTAL EXPENDITURES $1,315,816 $1,447,870 $1,504,060 $1,500,238 $1,501,151 $53,281 3.7%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
• Teacher leader stipend removed due to change in leadership structure to a Principal.

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Portland Arts and Technology High School (PATHS)​
Director: Kevin Stilphen​
Address: 196 Allen Ave, Portland, ME 04103​

PATHS offers hands-on, technical education to prepare students for a wide range of high-skill,
high-wage, and high-demand careers. Programs include culinary arts, automotive technology, and
multimedia communications, among others. Students from various high schools attend PATHS
part-time to gain practical skills and industry certifications. The school collaborates with local
businesses and organizations to provide real-world learning experiences and internships.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

PATHS

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $2,573,254 $2,571,197 $2,670,107 $2,662,737 $2,662,737 $91,540 3.6%
  Temporary Salaries $187,559 $85,258 $86,024 $85,787 $85,787 $529 0.6%

Total Salaries $2,760,813 $2,656,455 $2,756,131 $2,748,524 $2,748,524 $92,069 3.5%

Benefits $757,930 $836,398 $825,412 $823,134 $825,083 -$11,315 -1.4%

TOTAL SALARIES & BENEFITS $3,518,743 $3,492,853 $3,581,543 $3,571,658 $3,573,607 $80,754 2.3%

CONTRACTED SERVICES
  PreK-12th Contracted Services $50,785 $35,104 $90,923 $90,923 $90,923 $55,819 159.0%
  SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $22,066 $17,453 $137,875 $137,875 $137,875 $120,422 690.0%
  Ins & Legal Contracted Services $58,015 $59,050 $59,050 $59,050 $59,050 $0 0.0%
  Facilities Contracted Services $50,022 $52,113 $48,866 $48,866 $48,866 -$3,247 -6.2%
  Transport Contracted Services $0 $0 $11,500 $11,500 $11,500 $11,500 100.0%

TOTAL CONTRACTED SERVICES $180,888 $163,720 $348,214 $348,214 $348,214 $184,494 112.7%

SUPPLIES
  Academic Supplies $321,450 $110,000 $230,918 $230,918 $230,918 $120,918 109.9%
  Operations Supplies $236,939 $235,259 $200,934 $200,934 $200,934 -$34,325 -14.6%

TOTAL SUPPLIES $558,389 $345,259 $431,852 $431,852 $431,852 $86,593 25.1%

MISCELLANEOUS $105 $0 $21,629 $21,629 $21,629 $21,629 100.0%

CAPITAL EQUIPMENT $67,674 $0 $57,400 $57,400 $57,400 $57,400 100.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $807,056 $508,979 $859,095 $859,095 $859,095 $350,116 68.8%

TOTAL EXPENDITURES $4,325,799 $4,001,832 $4,440,638 $4,430,753 $4,432,702 $430,870 10.8%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
• Increases in contracted services and supplies is due to additional planned expenditures due to grant funds received after the FY26
  budget was finalized (Climate Education Professional Development Grant, Perkins).
• Utilities expenses were re-allocated between Casco Bay HIgh and PATHS based on the percentage of the building occupied by
  each school.

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Portland High School (767 students)​
Principal: Sheila Jepson​
Address: 284 Cumberland Ave, Portland, ME 04101​

Established in 1821, Portland High School is one of the oldest public high schools in the United States.
Located in the heart of the city, the school prides itself on academic excellence and community
engagement. The city is our campus! The school's urban setting provides students with unique
opportunities to connect with the broader Portland community. Rigorous academic programming
ensures that students are prepared for various post-secondary pathways. Our population of students is
diverse, active in co-curricular athletics, activities, the arts and volunteering. ​




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Portland High School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $7,740,624 $7,947,912 $8,335,527 $8,312,527 $8,396,410 $448,498 5.6%
  Temporary Salaries $688,735 $662,745 $623,270 $621,549 $621,549 -$41,196 -6.2%

Total Salaries $8,429,359 $8,610,657 $8,958,797 $8,934,076 $9,017,959 $407,302 4.7%

Benefits $2,212,856 $2,464,569 $2,639,740 $2,632,459 $2,662,625 $198,056 8.0%

TOTAL SALARIES & BENEFITS $10,642,215 $11,075,226 $11,598,537 $11,566,535 $11,680,584 $605,358 5.5%

CONTRACTED SERVICES
  PreK-12th Contracted Services $52,555 $19,800 $26,600 $26,600 $26,600 $6,800 34.3%
  SPED Contracted Services $54,016 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $134,503 $129,554 $134,412 $134,412 $134,412 $4,858 3.7%
  Ins & Legal Contracted Services $86,877 $91,080 $91,080 $91,080 $91,080 $0 0.0%
  Facilities Contracted Services $263,547 $254,580 $258,026 $258,026 $258,026 $3,446 1.4%
  Transport Contracted Services $130,762 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $722,260 $495,014 $510,118 $510,118 $510,118 $15,104 3.1%

SUPPLIES
  Academic Supplies $144,964 $145,400 $177,654 $177,654 $177,654 $32,254 22.2%
  Operations Supplies $200,740 $221,193 $205,300 $205,300 $205,300 -$15,893 -7.2%

TOTAL SUPPLIES $345,705 $366,593 $382,954 $382,954 $382,954 $16,361 4.5%

MISCELLANEOUS $21,815 $69,430 $67,930 $67,930 $67,930 -$1,500 -2.2%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $1,089,780 $931,037 $961,002 $961,002 $961,002 $29,965 3.2%

TOTAL EXPENDITURES $11,731,995 $12,006,263 $12,559,539 $12,527,537 $12,641,586 $635,323 5.3%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Presumpscot Elementary School (254 students)​
Principal: Angela Taylor​
Address: 69 Presumpscot St, Portland, ME 04103​

Presumpscot Elementary School, an accredited Expeditionary Learning school, fosters a collaborative
learning environment where students, teachers, and families work together to achieve academic
success. The school utilizes the principles of crew to emphasize social-emotional learning and
community building, ensuring that students become lifelong learners and are empowered to better the
world. Innovative teaching practices and a rich array of extracurricular activities provide a
well-rounded educational experience. Community partnership is fostered, strengthening the bond
between the school and its stakeholders.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Presumpscot Elementary School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $2,980,151 $3,327,456 $3,527,269 $3,519,202 $3,518,779 $191,323 5.7%
  Temporary Salaries $218,432 $269,158 $239,570 $238,909 $238,909 -$30,249 -11.2%

Total Salaries $3,198,584 $3,596,614 $3,766,839 $3,758,111 $3,757,688 $161,074 4.5%

Benefits $965,917 $1,139,506 $1,250,833 $1,248,054 $1,252,444 $112,938 9.9%

TOTAL SALARIES & BENEFITS $4,164,501 $4,736,120 $5,017,672 $5,006,165 $5,010,132 $274,012 5.8%

CONTRACTED SERVICES
  PreK-12th Contracted Services $2,492 $2,426 $3,559 $3,559 $3,559 $1,133 46.7%
  SPED Contracted Services $98,089 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $4,513 $8,212 $8,420 $8,420 $8,420 $208 2.5%
  Ins & Legal Contracted Services $8,787 $9,212 $9,212 $9,212 $9,212 $0 0.0%
  Facilities Contracted Services $24,170 $17,629 $22,329 $22,329 $22,329 $4,700 26.7%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $138,051 $37,479 $43,520 $43,520 $43,520 $6,041 16.1%

SUPPLIES
  Academic Supplies $39,422 $34,445 $32,825 $32,825 $32,825 -$1,620 -4.7%
  Operations Supplies $77,384 $70,781 $77,200 $77,200 $77,200 $6,419 9.1%

TOTAL SUPPLIES $116,806 $105,226 $110,025 $110,025 $110,025 $4,799 4.6%

MISCELLANEOUS $0 $600 $612 $612 $612 $12 2.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $1,320,534 $1,280,914 $1,241,293 $1,241,293 $1,241,293 -$39,621 -3.1%

NON SALARY AND BENEFITS $1,575,390 $1,424,219 $1,395,450 $1,395,450 $1,395,450 -$28,769 -2.0%

TOTAL EXPENDITURES $5,739,891 $6,160,339 $6,413,122 $6,401,615 $6,405,582 $245,243 4.0%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Reiche Community School (463 students)
Lead Teachers: Anne Dalphin, David Briley, Taryn Southard
Address: 166 Brackett St, Portland, ME 04102

Howard C. Reiche Community School has the distinction of being the first school in the country to
convert from a traditional principal-led model to a Teacher-Powered model in 2011. Our unique
teacher-led school creates rich opportunities for staff involvement in democratic, shared leadership. It is
also the most diverse school in Maine. The school's rich multilingual community enriches the
educational experience, promoting cross-cultural understanding and respect. Partnerships with local
businesses and organizations provide students with unique learning opportunities beyond the
classroom.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Reiche Community School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $5,040,728 $5,475,509 $6,022,484 $6,007,652 $6,007,301 $531,792 9.7%
  Temporary Salaries $229,224 $320,283 $318,220 $317,410 $317,410 -$2,873 -0.9%

Total Salaries $5,269,953 $5,795,792 $6,340,704 $6,325,062 $6,324,711 $528,919 9.1%

Benefits $1,675,778 $1,764,838 $2,018,068 $2,013,223 $2,018,953 $254,115 14.4%

TOTAL SALARIES & BENEFITS $6,945,730 $7,560,630 $8,358,772 $8,338,285 $8,343,664 $783,034 10.4%

CONTRACTED SERVICES
  PreK-12th Contracted Services $5,715 $9,742 $6,890 $6,890 $6,890 -$2,852 -29.3%
  SPED Contracted Services $298,618 $0 $70,000 $70,000 $70,000 $70,000 100.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $22,523 $26,830 $15,251 $15,251 $15,251 -$11,579 -43.2%
  Ins & Legal Contracted Services $30,850 $32,343 $32,343 $32,343 $32,343 $0 0.0%
  Facilities Contracted Services $30,061 $29,419 $29,650 $29,650 $29,650 $231 0.8%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $387,766 $98,334 $154,134 $154,134 $154,134 $55,800 56.7%

SUPPLIES
  Academic Supplies $62,497 $43,609 $43,307 $43,307 $43,307 -$302 -0.7%
  Operations Supplies $138,287 $106,366 $122,400 $122,400 $122,400 $16,034 15.1%

TOTAL SUPPLIES $200,784 $149,975 $165,707 $165,707 $165,707 $15,732 10.5%

MISCELLANEOUS $0 $2,526 $4,368 $4,368 $4,368 $1,842 72.9%

CAPITAL EQUIPMENT $0 $0 $10,500 $10,500 $10,500 $10,500 100.0%

DEBT SERVICE $791,131 $767,394 $743,658 $743,658 $743,658 -$23,736 -3.1%

NON SALARY AND BENEFITS $1,379,681 $1,018,229 $1,078,367 $1,078,367 $1,078,367 $60,138 5.9%

TOTAL EXPENDITURES $8,325,412 $8,578,859 $9,437,139 $9,416,652 $9,422,031 $843,172 9.8%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
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Rowe Elementary School (468 students)
Principal: Joseph Trivisonno
Address: 23 Orono Road, Portland, ME 04102

Amanda C. Rowe Elementary School is dedicated to fostering a nurturing and inclusive environment
where every student is encouraged to reach their full potential. The school emphasizes community
involvement, ensuring that families play an active role in the educational journey. With a curriculum
that balances academic rigor with social-emotional learning, students are prepared for future
challenges. The dedicated staff strives to create a supportive atmosphere that celebrates diversity and
promotes a love for learning.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Rowe Elementary School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $4,956,063 $5,348,045 $5,804,752 $5,791,051 $5,791,051 $443,006 8.3%
  Temporary Salaries $246,784 $324,268 $366,026 $365,085 $365,085 $40,817 12.6%

Total Salaries $5,202,847 $5,672,313 $6,170,778 $6,156,136 $6,156,136 $483,823 8.5%

Benefits $1,610,934 $1,762,606 $1,985,849 $1,981,321 $1,988,312 $225,706 12.8%

TOTAL SALARIES & BENEFITS $6,813,781 $7,434,919 $8,156,627 $8,137,457 $8,144,448 $709,529 9.5%

CONTRACTED SERVICES
  PreK-12th Contracted Services $7,659 $11,336 $9,714 $9,714 $9,714 -$1,622 -14.3%
  SPED Contracted Services $448,603 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $19,985 $25,036 $12,026 $12,026 $12,026 -$13,010 -52.0%
  Ins & Legal Contracted Services $18,734 $19,641 $19,641 $19,641 $19,641 $0 0.0%
  Facilities Contracted Services $13,802 $14,934 $15,700 $15,700 $15,700 $766 5.1%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $508,784 $70,947 $57,081 $57,081 $57,081 -$13,866 -19.5%

SUPPLIES
  Academic Supplies $61,411 $37,973 $44,273 $44,273 $44,273 $6,300 16.6%
  Operations Supplies $111,770 $93,896 $104,800 $104,800 $104,800 $10,904 11.6%

TOTAL SUPPLIES $173,180 $131,869 $149,073 $149,073 $149,073 $17,204 13.0%

MISCELLANEOUS $0 $2,748 $3,224 $3,224 $3,224 $476 17.3%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $681,964 $205,564 $209,378 $209,378 $209,378 $3,814 1.9%

TOTAL EXPENDITURES $7,495,745 $7,640,483 $8,366,005 $8,346,835 $8,353,826 $713,343 9.3%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
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Talbot Community School (371 students)
Principal: Terry Young
Address: 1600 Forest Ave, Portland, ME 04103

Named in honor of Maine's first African-American legislator, Gerald E. Talbot Community School
celebrates diversity and inclusion at its core. The curriculum is designed to promote cultural awareness
and social justice, preparing students to be active, informed citizens. Community engagement is a
cornerstone, with numerous programs connecting students to local history and contemporary issues.
The school's supportive environment ensures that all students have the resources and encouragement
they need to succeed.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Talbot Community School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $5,090,254 $5,722,072 $5,591,865 $5,578,537 $5,578,370 -$143,702 -2.5%
  Temporary Salaries $282,471 $309,684 $329,299 $328,525 $328,525 $18,841 6.1%

Total Salaries $5,372,725 $6,031,756 $5,921,164 $5,907,062 $5,906,895 -$124,861 -2.1%

Benefits $1,598,379 $2,007,716 $1,979,784 $1,975,154 $1,982,084 -$25,632 -1.3%

TOTAL SALARIES & BENEFITS $6,971,104 $8,039,472 $7,900,948 $7,882,216 $7,888,979 -$150,493 -1.9%

CONTRACTED SERVICES
  PreK-12th Contracted Services $58,929 $500 $20,365 $20,365 $20,365 $19,865 3973.0%
  SPED Contracted Services $595,322 $0 $67,806 $67,806 $67,806 $67,806 100.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $36,360 $12,800 $12,597 $12,597 $12,597 -$203 -1.6%
  Ins & Legal Contracted Services $36,143 $37,892 $37,982 $37,982 $37,982 $90 0.2%
  Facilities Contracted Services $19,015 $21,828 $20,000 $20,000 $20,000 -$1,828 -8.4%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $745,770 $73,020 $158,750 $158,750 $158,750 $85,730 117.4%

SUPPLIES
  Academic Supplies $73,481 $46,449 $44,691 $44,691 $44,691 -$1,758 -3.8%
  Operations Supplies $108,826 $153,519 $115,000 $115,000 $115,000 -$38,519 -25.1%

TOTAL SUPPLIES $182,307 $199,968 $159,691 $159,691 $159,691 -$40,277 -20.1%

MISCELLANEOUS $0 $4,860 $6,379 $6,379 $6,379 $1,519 31.3%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $928,077 $277,848 $324,820 $324,820 $324,820 $46,972 16.9%

TOTAL EXPENDITURES $7,899,181 $8,317,320 $8,225,768 $8,207,036 $8,213,799 -$103,521 -1.2%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
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 Fiscal Year 2027
Department-Based
 Expenses




 77
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  For the FY27 budget, we required detailed non-personnel
 budgets from each department – built from a zero-based
budget where every dollar of non-personnel costs is justified
 and aligned to the strategic plan. We also reviewed staffing
proposals to each department’s current staffing levels and the
priorities of the strategic plan. Shown are the descriptions of
 each department, their full-time-equivalent (FTE) staff, the
 initiatives of the strategic plan that they are responsible for,
 as well as their overall expenses:




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Central Department Summary
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
Regular Salaries $13,041,329 $17,431,464 $18,724,908 $18,411,322 $18,492,933 $1,061,467 6.1%
Temporary Salaries $722,922 $917,237 $852,985 $850,663 $850,663 -$66,574 -7.3%


Total Salaries $13,764,251 $18,348,701 $19,577,893 $19,261,985 $19,343,596 $994,893 5.4%


Total Benefits $4,634,093 $5,956,614 $6,691,520 $6,569,641 $6,652,342 $695,728 11.7%


TOTAL SALARIES & BENEFITS $18,398,344 $24,305,315 $26,269,413 $25,831,626 $25,995,938 $1,690,621 7.0%


CONTRACTED SERVICES
PreK-12th Contracted Services $1,019,145 $1,400,132 $1,594,144 $1,594,144 $1,594,144 $194,012 13.9%
SPED Contracted Services $4,288,123 $4,025,000 $4,607,000 $4,547,000 $4,541,056 $516,058 12.8%
Ops & Comm Contracted Services $3,564,677 $2,806,996 $3,061,067 $2,961,067 $2,961,067 $154,071 5.5%
Ins & Legal Contracted Services $473,598 $640,034 $528,034 $528,034 $528,034 -$112,000 -17.5%
Facilities Contracted Services $2,547,478 $2,887,810 $3,195,045 $3,195,045 $3,195,045 $307,235 10.6%
Transport Contracted Services $523,001 $865,000 $825,000 $825,000 $825,000 -$40,000 -4.6%


TOTAL CONTRACTED SERVICES $12,416,022 $12,624,972 $13,810,290 $13,650,290 $13,644,346 $1,019,376 8.1%


SUPPLIES
Academic Supplies $1,258,662 $1,061,426 $1,251,437 $1,251,437 $1,251,437 $190,011 17.9%
Operations Supplies $2,935,641 $2,911,845 $3,051,440 $2,993,579 $3,045,496 $133,651 4.6%


SUPPLIES $4,194,303 $3,973,271 $4,302,877 $4,245,016 $4,296,933 $323,662 8.1%


MISCELLANEOUS $2,208,097 $519,550 $133,050 $133,050 $133,050 -$386,499 -74.4%


CAPITAL EQUIPMENT $311,873 $482,400 $344,000 $344,000 $344,000 -$138,400 -28.7%


DEBT SERVICE $9,060,674 $9,664,247 $7,159,723 $6,967,584 $7,159,723 -$2,504,524 -25.9%


TOTAL NON SALARY AND BENEFITS $28,190,969 $27,264,440 $25,749,940 $25,339,940 $25,578,052 -$1,686,385 -6.2%


TOTAL EXPENDITURES $46,589,313 $51,569,755 $52,019,353 $51,171,566 $51,573,990 $4,236 0.0%




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Communications (Sarah Warren, Ph.D.)

The Communications Department manages district-wide messaging, public relations, and engagement
with stakeholders. This office plays a key role in ensuring transparency, keeping families informed
about school initiatives, and fostering strong community relationships.

Strategic Plan Initiatives:
 ●​ Refine and implement effective two-way communication strategies with families, students, and
 staff to increase engagement and trust.


 FY 26 FY 27

Full Time Equivalent Staff 2.3 1.8




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Communications
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $313,316 $298,480 $135,002 $134,629 $134,629 -$163,851 -54.9%
 Temporary Salaries $0 $1,461 $1,450 $1,446 $1,446 -$15 -1.0%

Total Salaries $313,316 $299,941 $136,452 $136,075 $136,075 -$163,866 -54.6%

Total Benefits $65,300 $82,807 $30,200 $30,117 $30,299 -$52,508 -63.4%

TOTAL SALARIES & BENEFITS $378,616 $382,748 $166,652 $166,192 $166,374 -$216,374 -56.5%

CONTRACTED SERVICES
 PreK-12th Contracted Services $30 $600 $300 $300 $300 -$300 -50.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $53,950 $61,732 $38,120 $38,120 $38,120 -$23,612 -38.2%
 Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $53,980 $62,332 $38,420 $38,420 $38,420 -$23,912 -38.4%

SUPPLIES
 Academic Supplies $3,169 $4,500 $500 $500 $500 -$4,000 -88.9%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $3,169 $4,500 $500 $500 $500 -$4,000 -88.9%

MISCELLANEOUS $800 $1,250 $1,250 $1,250 $1,250 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $57,949 $68,082 $40,170 $40,170 $40,170 -$27,912 -41.0%

TOTAL EXPENDITURES $436,565 $450,830 $206,822 $206,362 $206,544 -$244,286 -54.2%




  • Due to changes in organizational structure, 1 FTE previously under Communications was moved to the Multilingual Center.
 The TV3 0.5 FTE position was eliminated.
  • Funds for the Foster Grandparents program were also moved to Multilingual resulting in a decrease to contracted services.

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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Data & Technology
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $1,150,671 $1,442,303 $1,612,869 $1,524,942 $1,608,635 $166,723 11.5%
 Temporary Salaries $11,647 $16,074 $29,911 $29,829 $29,829 $13,755 85.6%

Total Salaries $1,162,318 $1,458,377 $1,642,780 $1,554,771 $1,638,464 $180,478 12.3%

Total Benefits $360,183 $306,799 $543,696 $508,858 $546,333 $239,534 78.1%

TOTAL SALARIES & BENEFITS $1,522,501 $1,765,176 $2,186,476 $2,063,629 $2,184,797 $420,012 23.8%

CONTRACTED SERVICES
 PreK-12th Contracted Services $357,595 $429,306 $629,670 $629,670 $629,670 $200,364 46.7%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $241,669 $32,750 $73,100 $73,100 $73,100 $40,350 123.2%
 Ins & Legal Contracted Services $0 $57,000 $0 $0 $0 -$57,000 -100.0%
 Facilities Contracted Services $179,026 $188,168 $293,420 $293,420 $293,420 $105,252 55.9%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $778,290 $707,224 $996,190 $996,190 $996,190 $288,966 40.9%

SUPPLIES
 Academic Supplies $433,654 $58,900 $100,408 $100,408 $100,408 $41,508 70.5%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $433,654 $58,900 $100,408 $100,408 $100,408 $41,508 70.5%

MISCELLANEOUS $120 $165 $165 $165 $165 $0 0.0%

CAPITAL EQUIPMENT $90,091 $281,000 $174,000 $174,000 $174,000 -$107,000 -38.1%

DEBT SERVICE $1,125 $1,125 $0 $0 $0 -$1,125 -100.0%

NON SALARY AND BENEFITS $1,303,279 $1,048,414 $1,270,763 $1,270,763 $1,270,763 $222,349 21.2%

TOTAL EXPENDITURES $2,825,781 $2,813,590 $3,457,239 $3,334,392 $3,455,560 $642,361 22.8%




  • Due to changes in organizational structure in FY26, regular and temporary salaries expenses related to multilingual student intake
 moved from Multilingual Center to Data & Technology.
  • An Enrollment Specialist position was eliminated, but $30,000 added in contracted services to support seasonal increases
 in enrollments.
  • Facilities contracted services costs increased due to moving Cisco Webex expenses from the Facilities budget to Data & Technology
 as well as due to changes in the E-Rate funding program.
  • The Data & Technology team was able to reduce insurance costs by $57,000 for student Chromebook insurance.
  • Central office staff computer costs were centralized under the Data & Technology budget rather than individual department budgets.
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 DATA&TECHNOLOGY
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased professional and $69,500 IT Contracted Services $15,000
Technical Services E-Rate Consultant $7,000
 TEC/Data Privacy Services $5,000
 IC Resource Partners $2,500
 ML Intake Assessment & Intake Services $40 000
Employee Training and $17,000 IT Team professional development (CompTIA $8,000
Development Services IC Training Portal, available to all IC users (YES Series) $6,000
 Data & Enrollment Teams professional development $3,000
Repair and maint svcs $284,320 IT infrastructure improvements in PK-12 buildings $135,000
 Cisco Webex/Spark: Direct phone services $105,220
 Cisco Webex EMP monitoring $33,100
 Cabling projects $10,000
 Student laptop bag cleaning) $1,000
Recycling services $9,100 Give IT, Get IT - E-waste recycling service $9,100
Phone $3.600 Technician phone stipends $3 600
Software/annual subscription $600,670 EMP Network Monitoring $108,090
 DeepSeas MDR $29,250
 GoDaddy, PPS website domain $2,000
 SentinalOne $21,000
 JAMF $41,000
 Securly web filter $21,450
 Virtru $10,727
 Adobe $2,625
 Google Workspace (Drive, Gmail, Meets, Classtools) $42,000
 Mimecast (email filter & DMARC analyzer) $55,836
 Asana $9,000
 VM-Ware $16,500
 Ditto Casting $25,000
 Nessus/Tenable vulnerability management $8,400
 IT department password manager $2,400
 Asset management software $25,000
 Extreme IQ hardware subscription $1,300
 Microsoft 365 $2,000
 Fortinet Subscription $4,535
 SolarWinds HelpDesk $25,000
 Infinite Campus $38,000
 National Student Clearinghouse data $1,875
 PowerSchool Analytics & Insights Dashboard $54,752
 Qualtrics survey software $3,100
 Naviance (CCR tool) $16,000
 FinalSite hosting, newsletter, translations. mobile aoo $26,750


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0




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Debt Service
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26



DEBT SERVICE
Principal $6,513,894 $7,488,855 $5,062,733 $4,907,983 $5,062,733 -$2,426,122 -32.4%
Interest $2,527,027 $2,156,618 $2,096,990 $2,059,601 $2,096,990 -$59,628 -2.8%
Bond Issuance $0 $0 $0 $0 $0 $0 0.0%


TOTAL DEBT SERVICE $9,040,921 $9,645,473 $7,159,723 $6,967,584 $7,159,723 -$2,485,750 -25.8%


Note: School-specific debt service is shown on school detail pages.




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Early Childhood General Education
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $85,588 $566,654 $395,259 $394,168 $394,168 -$78,549 -30.4%
 Temporary Salaries $26,721 $19,950 $0 $0 $0 -$19,950 -100.0%

Total Salaries $112,309 $586,604 $395,259 $394,168 $394,168 -$98,499 -32.8%

Total Benefits $35,981 $139,146 $92,971 $92,711 $93,210 -$25,573 -33.0%

TOTAL SALARIES & BENEFITS $148,290 $725,750 $488,230 $486,879 $487,378 -$124,072 -32.8%

CONTRACTED SERVICES
 PreK-12th Contracted Services $5,582 $10,495 $10,495 $10,495 $10,495 $0 0.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $105,750 $0 $105,000 $105,000 $105,000 $105,000 100.0%
 Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $111,332 $10,495 $115,495 $115,495 $115,495 $105,000 1000.5%

SUPPLIES
 Academic Supplies $21,001 $31,500 $31,500 $31,500 $31,500 $0 0.0%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $21,001 $31,500 $31,500 $31,500 $31,500 $0 0.0%

MISCELLANEOUS $0 $0 $0 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $132,333 $41,995 $146,995 $146,995 $146,995 $105,000 250.0%

TOTAL EXPENDITURES $280,623 $767,745 $635,225 $633,874 $634,373 -$19,072 -17.4%




  • The cost of the Partner site MOU was missed in the FY26 Budget; the cost remains flat YoY at $105,000.

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 EARLY CHILDHOOD GENERAL EDUCATION
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased Professional and $105,000 Partner Site MOU $105,000
Technical Services
Employee Training and $2,500 Employee training $2,500
Development Services
Software/annual subscription $6,795 Curriculum subscriptions $6,795
Staff Travel $1,200 Teacher/staff travel between schools $1,200
General Sunnlies $9,000 $500 per classroom $9,000
Instructional Supplies $16,200 $900 per classroom $16,200
Books/Periodicals $6,300 Books for Pre-K classrooms $6,300




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Early Childhood Special Education
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $0 $0 $1,469,466 $1,469,466 $1,277,874 $1,277,874 100.0%
 Temporary Salaries $0 $0 $0 $0 $0 $0 0.0%

Total Salaries $0 $0 $1,469,466 $1,469,466 $1,277,874 $1,277,874 100.0%

Total Benefits $0 $0 $349,148 $349,148 $304,364 $304,364 100.0%

TOTAL SALARIES & BENEFITS $0 $0 $1,818,614 $1,818,614 $1,582,238 $1,582,238 100.0%

CONTRACTED SERVICES
 PreK-12th Contracted Services $0 $0 $19,080 $19,080 $19,080 $19,080 100.0%
 SPED Contracted Services $0 $0 $50,000 $50,000 $50,000 $50,000 100.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $0 $0 $69,080 $69,080 $69,080 $69,080 100.0%

SUPPLIES
 Academic Supplies $0 $0 $72,900 $72,900 $72,900 $72,900 100.0%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $0 $0 $72,900 $72,900 $72,900 $72,900 100.0%

MISCELLANEOUS $0 $0 $0 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $0 $0 $141,980 $141,980 $141,980 $141,980 100.0%

TOTAL EXPENDITURES $0 $0 $1,960,594 $1,960,594 $1,724,218 $1,724,218 100.0%




  • PPS is assuming ownership of Early Childhood Special Education services for 4 year olds as per the State mandate. These
 expenses are offset by increased revenues from the State.

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 EARLY CHILDHOOD SPECIAL EDUCATION
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased Professional and $50,000 Contracted Services per IEP needs (Psych, BCBA, PT, etc.) $50,000
Technical Services as well as interpreting
Staff Travel $15,000 Travel for Itinerant Teachers Related Service Providers, $15,000
General Supplies $76,980 Assessments $4,080
 Computers for new staff $700 per staff ( + $200 for staff $34,400
 Transportation equipment (harnesses) $10,000
 Assistive technology (TBD by student IEPs) $7,000
 AEPS-3 $6,000
 Diapers and wipes $5,500
 Curriculum Materials $10,000




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Elementary and Secondary Networks
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $1,663,857 $1,751,915 $1,393,623 $1,251,679 $1,441,189 -$310,726 -17.7%
 Temporary Salaries $74,791 $106,723 $59,678 $59,514 $59,514 -$47,209 -44.2%

Total Salaries $1,738,648 $1,858,638 $1,453,301 $1,311,193 $1,500,703 -$357,935 -19.3%

Total Benefits $477,373 $439,085 $411,372 $357,943 $415,949 -$23,136 -5.3%

TOTAL SALARIES & BENEFITS $2,216,021 $2,297,723 $1,864,673 $1,669,136 $1,916,652 -$381,071 -16.6%

CONTRACTED SERVICES
 PreK-12th Contracted Services $349,199 $579,118 $527,279 $527,279 $527,279 -$51,839 -9.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $448,130 $522,570 $379,240 $379,240 $379,240 -$143,330 -27.4%
 Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Facilities Contracted Services $10,014 $0 $4,500 $4,500 $4,500 $4,500 100.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $807,343 $1,101,688 $911,019 $911,019 $911,019 -$190,669 -17.3%

SUPPLIES
 Academic Supplies $471,107 $482,664 $689,417 $689,417 $689,417 $206,753 42.8%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $471,107 $482,664 $689,417 $689,417 $689,417 $206,753 42.8%

MISCELLANEOUS $36,259 $58,750 $68,700 $68,700 $68,700 $9,950 16.9%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $1,314,709 $1,643,102 $1,669,136 $1,669,136 $1,669,136 $26,034 1.6%

TOTAL EXPENDITURES $3,530,730 $3,940,825 $3,533,809 $3,338,272 $3,585,788 -$355,037 -9.0%




 • Temporary salaries and teacher additional pay were reduced to offset increased costs in other areas.
 • Contracted services were reduced to offset the needed increase in supplies which is primarily driven by the new math curriculum.
 • $75K was budgeted for staff leadership and development.
 • The Director of Elementary ESOL and Director of Secondary ESOL are counted as FTE in the Elementary and Secondary Networks
 Department. For FY27, their salary and benefits have been shifted to the Multilingual Department page in accordance with State
 reporting requirements.
 • In FY26, two vacant Director of Special Education positions were counted in the Elementary and Secondary Networks Department
 budget. Those two positions are now filled and are reflected in the Special Education and Student Support budget.
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 ELEMENTARY AND SECONDARY NETWORKS
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased Professional and $379,240 Elementary:
Technical Services Leadership development $37,500
 LWMOU $90,000
 Out of school time funds for 21st CCLC grant Rowe/Talbot $45,000
 EL Model PRES $25,500
 Wabanaki Studies Advisors $7,000
 Wabanaki/BH Walkthroughs $2,000
 Audubon $7,500
 Field work supplies $540
 Wabanaki Field Work Contracted Services $16,700
 Secondary:
 Leadership development $37,500
 EL Model contracts King and Casco $51,000
 JMG $54,000
 Professional services for Peaks and testing $5 000
Employee Training and $35,849 Elementary:
Development Services Math Assessment Training $4,050
 ESOL PD for 660 Endorsement $10,000
 PurposeFULL Character Strong Curriculum Training $2,499
 Boost PD for Instructional coaches $1,050
 Secondary:
 SEL PBIS State Conference $1,000
 PBIS Regional Conference for Director $250
 HS Math PD $7,000
 ESOL PD for 660 Endorsement $10 000
Software / Annual $505,214 Elementary:
Subscription ELLevation $67,000
 DMG Scheduling $16,200
 Navigate 360 $13,000
 Boost Reading $32,843
 IMSE Lab for Reading Specialists $1,500
 IM Student licenses $58,385
 mClass licenses $26,100
 Science licenses $4,655
 Pebble Go and Typing $16,961
 Math assessment licenses $21,544
 PuposeFULL People $30,385
 Secondary:
 SEL SWIS for Elementary/Secondary $7,925
 SEL Currie $33,000
 HS Math RTI Systems $45,000


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Facilities (Tammara Sweeney)

The Facilities Department ensures that all school buildings and grounds are maintained to provide a
safe, clean, and productive learning environment. It oversees construction projects, maintenance
planning, and sustainability initiatives.

Strategic Plan Initiatives:
 ● This department supports students and staff across the District but has no specific initiative in
 the Strategic Plan.


 FY 26 FY 27

 Full Time Equivalent Staff 14 14




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Facilities
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $749,236 $902,114 $944,355 $941,749 $941,749 $39,635 4.4%
 Temporary Salaries $12,549 $4,399 $4,366 $4,354 $4,354 -$45 -1.0%

Total Salaries $761,785 $906,513 $948,721 $946,103 $946,103 $39,590 4.4%

Total Benefits $243,700 $344,751 $308,688 $307,836 $310,635 -$34,116 -9.9%

TOTAL SALARIES & BENEFITS $1,005,485 $1,251,264 $1,257,409 $1,253,939 $1,256,738 $5,474 0.4%

CONTRACTED SERVICES
 PreK-12th Contracted Services $14,117 $23,000 $33,000 $33,000 $33,000 $10,000 43.5%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $520,900 $430,500 $473,300 $473,300 $473,300 $42,800 9.9%
 Ins & Legal Contracted Services $41,959 $35,542 $35,542 $35,542 $35,542 $0 0.0%
 Facilities Contracted Services $2,013,152 $2,319,067 $2,569,050 $2,569,050 $2,569,050 $249,983 10.8%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $2,590,128 $2,808,109 $3,110,892 $3,110,892 $3,110,892 $302,783 10.8%

SUPPLIES
 Academic Supplies $177,583 $170,000 $155,000 $155,000 $155,000 -$15,000 -8.8%
 Operations Supplies $173,011 $99,500 $138,500 $80,639 $138,500 $39,000 39.2%

TOTAL SUPPLIES $350,593 $269,500 $293,500 $235,639 $293,500 $24,000 8.9%

MISCELLANEOUS $1,600 $0 $0 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $91,694 $110,000 $80,000 $80,000 $80,000 -$30,000 -27.3%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $3,034,015 $3,187,609 $3,484,392 $3,426,531 $3,484,392 $296,783 9.3%

TOTAL EXPENDITURES $4,039,500 $4,438,873 $4,741,801 $4,680,470 $4,741,130 $302,257 6.8%




 • Contracted Services increase is primarily due to a one-time expense of $350,000 for a facilities assessment study.
 • Facilities will purchase fewer replacements to large equipment.

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Finance (Lesa Beck)

The Finance Department oversees the district’s financial planning, budgeting, and resource allocation.
It ensures that funds are managed responsibly and equitably to support the district’s strategic priorities
and student success.

Strategic Plan Initiatives:
 ● Design and implement a sustainable multi-year financial model that enables PPS to successfully
 implement the strategic plan and equitably allocate resources across the district.


 FY 26 FY 27

 Full Time Equivalent Staff 10 10




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Finance
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $629,668 $958,596 $878,909 $876,484 $876,484 -$81,722 -8.6%
 Temporary Salaries $10,500 $4,695 $4,660 $4,647 $4,647 -$48 -1.0%

Total Salaries $640,168 $963,291 $883,569 $881,131 $881,131 -$81,770 -8.5%

Total Benefits $169,581 $254,816 $278,032 $277,264 $279,524 $24,708 9.7%

TOTAL SALARIES & BENEFITS $809,749 $1,218,107 $1,161,601 $1,158,395 $1,160,655 -$57,062 -4.7%

CONTRACTED SERVICES
 PreK-12th Contracted Services $12,833 $5,000 $2,500 $2,500 $2,500 -$2,500 -50.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $1,117,433 $937,000 $1,220,680 $1,120,680 $1,120,680 $183,680 19.6%
 Ins & Legal Contracted Services $792 $6,361 $6,361 $6,361 $6,361 $0 0.0%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $1,131,058 $948,361 $1,229,541 $1,129,541 $1,129,541 $181,180 19.1%

SUPPLIES
 Academic Supplies $2,920 $15,000 $11,000 $11,000 $11,000 -$4,000 -26.7%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $2,920 $15,000 $11,000 $11,000 $11,000 -$4,000 -26.7%

MISCELLANEOUS $410,638 $100,000 $8,000 $8,000 $8,000 -$92,000 -92.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $1,544,617 $1,063,361 $1,248,541 $1,148,541 $1,148,541 $85,180 8.0%

TOTAL EXPENDITURES $2,354,366 $2,281,468 $2,410,142 $2,306,936 $2,309,196 $28,118 1.2%




 • Contracted Services increase is due to $600,000 budgeted for continued MainePERS reconciliation, a 4% contractual increase
 in ADP payroll services, and budgeting for compliance related changes within our payroll system. Where possible these
 increases were offset with reductions in supplies and fees.

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 FINANCE
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased Professional and $963,680 Berry Dunn MPERS contract $500,000
Technical Services ADP Payroll Management $363,680
 Financial audit services $100,000
Employee Training and $2,000 Training and conference registration fees for Finance team $2,000
Development Services members
Software/annual subscription $125,000 Munis Financial System $120,000
 Quickbooks $5,000
Insurance - General Liability $6,361 $6,361
Postage $20,000 Central Office postage $20,000
Photocopying $15,000 $15,000
Printing/Binding $2,000 $2,000
Staff Travel $500 Mileage reimbursement $500
General Suoolies $4,000 Office suoolies $4,000
Tech Related Supplies $2,000 Computer peripherals $2,000
Dues and Fees $8,000 Professional association dues $3,025
 Fees related to purchasing, tax filings and reportings $4,975




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Food Service (Tyler Guerin)

The Food Service Department ensures that all students have access to nutritious and well-balanced
meals that support their health and academic performance. The department manages school meal
programs, oversees food safety and compliance, and works to expand access to quality meals for all
students.

Strategic Plan Initiatives:
 ● This department supports students and staff across the District but has no specific initiative in
 the Strategic Plan.


 FY 26 FY 27

 Full Time Equivalent Staff 41.9 38.2




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Food Service
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $1,663,044 $1,974,977 $1,776,304 $1,776,304 $1,776,304 -$201,018 -10.1%
 Temporary Salaries $77,396 $9,622 $11,774 $11,774 $11,774 $2,152 22.4%

Total Salaries $1,740,440 $1,984,599 $1,788,078 $1,788,078 $1,788,078 -$198,866 -9.9%

Total Benefits $560,063 $813,797 $678,249 $678,249 $684,193 -$129,604 -15.9%

TOTAL SALARIES & BENEFITS $2,300,502 $2,798,396 $2,466,327 $2,466,327 $2,472,271 -$328,470 -11.7%

CONTRACTED SERVICES
 PreK-12th Contracted Services $28,270 $43,000 $41,000 $41,000 $41,000 -$2,000 -4.7%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $56,469 $10,120 $16,370 $16,370 $16,370 $6,250 61.8%
 Ins & Legal Contracted Services $7,285 $6,663 $6,663 $6,663 $6,663 $0 0.0%
 Facilities Contracted Services $89,988 $153,750 $74,750 $74,750 $74,750 -$79,000 -51.4%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $182,012 $213,533 $138,783 $138,783 $138,783 -$74,750 -35.0%

SUPPLIES
 Academic Supplies $29,674 $17,700 $15,500 $15,500 $15,500 -$2,200 -12.4%
 Operations Supplies $2,567,294 $2,552,820 $2,657,415 $2,657,415 $2,651,471 $98,651 3.9%

TOTAL SUPPLIES $2,596,968 $2,570,520 $2,672,915 $2,672,915 $2,666,971 $96,451 3.8%

MISCELLANEOUS $2,528 $2,000 $3,000 $3,000 $3,000 $1,000 50.0%

CAPITAL EQUIPMENT $130,088 $90,000 $90,000 $90,000 $90,000 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $2,911,595 $2,876,053 $2,904,698 $2,904,698 $2,898,754 $22,701 0.8%

TOTAL EXPENDITURES $5,212,098 $5,674,449 $5,371,025 $5,371,025 $5,371,025 -$305,769 -5.3%




 • The operational supply increase is driven by rising food costs.
 • Food Service had a mandated fund balance spend down for FY26 which will not continue into FY27, resulting in decreases in
 non-food supplies, equipment, and maintenance expenditure and a reduction in positions added on a temporary basis.

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 FOOD SERVICE
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased Professional and $6,000 For Serve Safe that is required by the Health Department $6,000
Technical Services
Employee Training and $4,000 Director & admin trainings, State & National $2,000
Develooment Services Emolovee trainings. State & National $2 000
Water $1,250 $1 250
Sewer $3.000 $3,000
Repair and Maintenance $50,000 Aging of most equipment requires constant balance of $50,000
Services repairs and purchases. Catch up on deferred maintenance
Vehicle & Eouioment Reoair $14.000 $14 000
Waste Disposal Services $6,500 $6 500
Other Purchased Services $1,600 Meal ferrv charges $1,600
Insurance - General Liability $6,663 $6,663
Phone $1,800 $1,800
Internet Connectivity $2,750 $2,750
Software / Annual $28,000 Nutritional software $28,000
Subscription
Advertising $500 RFP/Bid Advertising $500
Printing/Binding $2,000 Signage $2,000
Photocopying $1,720 $1,720
Staff Travel $9,000 Admin staff mileage to schools and State & National $1,500
 trainings and conferences
 Lunch program staff travel per IRS reimbursement rules $7,500
General Sunnlies $12.000 Office sunnlies and reusable lunch travs $12 000
Natural Gas $22,000 $22,000
Electricity $68.000 $68 000
Gasoline $5,000 Fuel for food service delivery trucks $5,000
Food $2,338,680 Increase vear over vear for inflation $2 338 680
Non-Food Supplies $217,791 Increase year over year for inflation $217,791
Tech-Related supplies $3,500 To pilot new programs throughout the district to improve $3,500
 access points for students
Equipment (over $ lOk) $50,000 Upgrade of decade old equipment as identified in inventory $50,000
 of all large equipment in schools. FY27 upgrades to include
 both sets of ovens at Moore Middle School and Lincoln
 Middle School, replace Talbot's 3-door cooler
Equipment <$ lOk $40,000 Melamine tray replacement expense is costly due to $40,000
 breakage and loss. Researching outside sourcing to
 transition to long-term solution to more economical and
 ecofriendly stainless steel trays.
Dues and Fees $3,000 State licenses $3 000




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Human Resources
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $864,500 $925,044 $899,376 $896,894 $896,894 -$27,759 -3.0%
 Temporary Salaries $141,111 $168,400 $193,682 $193,147 $193,147 $24,747 14.7%

Total Salaries $1,005,611 $1,093,444 $1,093,058 $1,090,041 $1,090,041 -$3,012 -0.3%

Total Benefits $944,590 $776,294 $1,058,505 $1,055,582 $1,058,320 $282,026 36.3%

TOTAL SALARIES & BENEFITS $1,950,201 $1,869,738 $2,151,563 $2,145,623 $2,148,361 $279,014 14.9%

CONTRACTED SERVICES
 PreK-12th Contracted Services $116,445 $129,676 $132,000 $132,000 $132,000 $2,324 1.8%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $49,292 $47,000 $127,000 $127,000 $127,000 $80,000 170.2%
 Ins & Legal Contracted Services $62,023 $100,000 $100,000 $100,000 $100,000 $0 0.0%
 Facilities Contracted Services $0 $500 $500 $500 $500 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $227,760 $277,176 $359,500 $359,500 $359,500 $82,324 29.7%

SUPPLIES
 Academic Supplies $11,741 $19,000 $19,000 $19,000 $19,000 $0 0.0%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $11,741 $19,000 $19,000 $19,000 $19,000 $0 0.0%

MISCELLANEOUS $42,480 $20,000 $20,000 $20,000 $20,000 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $281,980 $316,176 $398,500 $398,500 $398,500 $82,324 26.0%

TOTAL EXPENDITURES $2,232,181 $2,185,914 $2,550,063 $2,544,123 $2,546,861 $361,338 16.5%




 • Contracted Services increase driven by $80K budgeted for the equity audit.
 • Benefits increase is larger than for other departments because the district wide unemployment expense is captured in addition to
 the benefits for the HR staff.

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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Multilingual
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $1,463,928 $1,458,993 $1,529,918 $1,476,401 $1,476,401 $17,799 1.2%
 Temporary Salaries $67,672 $101,558 $47,621 $47,489 $47,489 -$54,069 -53.2%

Total Salaries $1,531,600 $1,560,551 $1,577,539 $1,523,890 $1,523,890 -$36,270 -2.3%

Total Benefits $529,037 $483,456 $566,442 $544,268 $549,075 $65,619 13.6%

TOTAL SALARIES & BENEFITS $2,060,637 $2,044,007 $2,143,981 $2,068,158 $2,072,965 $29,349 1.4%

CONTRACTED SERVICES
 PreK-12th Contracted Services $27,130 $7,467 $12,600 $12,600 $12,600 $5,133 68.7%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $97,599 $156,967 $97,100 $97,100 $97,100 -$59,867 -38.1%
 Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Facilities Contracted Services $23,279 $0 $1,500 $1,500 $1,500 $1,500 100.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $148,008 $164,434 $111,200 $111,200 $111,200 -$53,234 -32.4%

SUPPLIES
 Academic Supplies $23,937 $21,950 $15,500 $15,500 $15,500 -$6,450 -29.4%
 Operations Supplies $0 $4,000 $0 $0 $0 -$4,000 -100.0%

TOTAL SUPPLIES $23,937 $25,950 $15,500 $15,500 $15,500 -$10,450 -40.3%

MISCELLANEOUS $3,842 $259,493 $1,000 $1,000 $1,000 -$258,492 -99.6%

CAPITAL EQUIPMENT $0 $1,400 $0 $0 $0 -$1,400 -100.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $175,787 $451,277 $127,700 $127,700 $127,700 -$323,576 -71.7%

TOTAL EXPENDITURES $2,236,424 $2,495,284 $2,271,681 $2,195,858 $2,200,665 -$294,227 -11.8%




 • Due to changes in organizational structure in FY26, regular and temporary salaries expenses and contracted services related to
 multilingual student intake and central registrar moved from Multilingual Center to Data & Technology and 1 FTE moved from
 Communications to Multilingual.
 • The $30K budget for the Foster Grandparents program was moved from Communications to Multilingual.

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School Board (Sarah Lentz, Board Chair)

The School Board provides governance and oversight for Portland Public Schools. It is responsible for
setting district policies, approving the budget, and ensuring that the district remains aligned with its
mission and strategic priorities. The Board works collaboratively with the Superintendent and district
leaders to make decisions that support student success.

Strategic Plan Initiatives:
 ● The Board is responsible for the overall success of the strategic plan




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

School Board
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $0 $0 $145,540 $145,138 $145,138 $145,138 100.0%
 Temporary Salaries $65,761 $68,599 $87,544 $87,302 $87,302 $18,703 27.3%

Total Salaries $65,761 $68,599 $233,084 $232,440 $232,440 $163,841 238.8%

Total Benefits $29,841 $6,603 $75,389 $75,180 $75,857 $69,254 1048.8%

TOTAL SALARIES & BENEFITS $95,602 $75,202 $308,473 $307,620 $308,297 $233,095 310.0%

CONTRACTED SERVICES
 PreK-12th Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $9,802 $10,800 $10,800 $10,800 $10,800 $0 0.0%
 Ins & Legal Contracted Services $114,097 $162,349 $162,349 $162,349 $162,349 $0 0.0%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $123,899 $173,149 $173,149 $173,149 $173,149 $0 0.0%

SUPPLIES
 Academic Supplies $6,217 $5,000 $7,000 $7,000 $7,000 $2,000 40.0%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $6,217 $5,000 $7,000 $7,000 $7,000 $2,000 40.0%

MISCELLANEOUS $21,856 $20,000 $18,450 $18,450 $18,450 -$1,550 -7.8%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $151,973 $198,149 $198,599 $198,599 $198,599 $450 0.2%

TOTAL EXPENDITURES $247,575 $273,351 $507,072 $506,219 $506,896 $233,545 85.4%




 • Salaries and benefits increase is driven by the new Civil Rights Officer position who will report to the Board
 • $2,000 in audio visual supplies were moved from Communications to the School Board as they relate to Board meetings.

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Special Education and Student Support (Jesse Applegate)

Special Education and Student Support ensures that students with disabilities receive the programming
and services that they need to succeed. It focuses on inclusive education, improving instructional
strategies, and developing programs that effectively support individual student needs. The department
also oversees the structures for supporting all students’ mental and physical health.

Strategic Plan Initiatives:
 ●​ Develop the capacity of schools to provide more effective instruction to students with
 disabilities across the continuum of services, utilizing content-specific universal design for
 learning strategies and practices.
 ●​ Develop and implement systems for identifying and delivering behavioral support services
 focused on students' emotional and mental health.


 FY 26 FY 27

 Full Time Equivalent Staff 50 50




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Special Education and Student Support
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $1,109,184 $4,172,713 $4,411,383 $4,399,209 $4,399,209 $226,886 5.4%
 Temporary Salaries $119,279 $401,219 $397,872 $396,774 $396,774 -$4,445 -1.1%

Total Salaries $1,228,463 $4,573,932 $4,809,255 $4,795,983 $4,795,983 $222,441 4.9%

Total Benefits $257,503 $1,122,443 $1,205,456 $1,202,130 $1,204,631 $82,188 7.3%

TOTAL SALARIES & BENEFITS $1,485,967 $5,696,375 $6,014,711 $5,998,113 $6,000,614 $304,629 5.3%

CONTRACTED SERVICES
 PreK-12th Contracted Services $87,387 $82,250 $96,000 $96,000 $96,000 $13,750 16.7%
 SPED Contracted Services $4,288,123 $4,025,000 $4,557,000 $4,497,000 $4,491,056 $466,058 11.6%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $141,778 $138,200 $50,500 $50,500 $50,500 -$87,700 -63.5%
 Ins & Legal Contracted Services $9,738 $75,000 $20,000 $20,000 $20,000 -$55,000 -73.3%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $4,527,025 $4,320,450 $4,723,500 $4,663,500 $4,657,556 $337,108 7.8%

SUPPLIES
 Academic Supplies $50,266 $215,000 $110,000 $110,000 $110,000 -$105,000 -48.8%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $50,266 $215,000 $110,000 $110,000 $110,000 -$105,000 -48.8%

MISCELLANEOUS $762,449 $30,750 $6,000 $6,000 $6,000 -$24,750 -80.5%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $5,339,740 $4,566,200 $4,839,500 $4,779,500 $4,773,556 $207,358 4.5%

TOTAL EXPENDITURES $6,825,706 $10,262,575 $10,854,211 $10,777,613 $10,774,170 $511,987 5.0%




 • The increase in contracted services is driven by new software programs for specialized programs and using contracted services
 to cover for difficult to fill vacancies. This is offset where possible by reductions in fees and supplies.

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 SPECIAL EDUCATION AND STUDENT SUPPORT
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased Professional and $50,000 IEP and Mainecare Billing System (EDMS) $18,000
Technical Services Scheduling Software (DM Schedules) $32,000
Employee Training and $27,000 Crisis Prevention Institute Training for Related Services Staff $25,000
Development Services Professional development for Student Suooort Services Staff $2,000
Special Education Contracted $891,056 Additional contracting to ensure that all therapy and related .
Services services are provided as per IEPs:
 Speech Therapy $160,000
 Occupational Therapy $50,000
 Physical Therapy $50,000
 Contracted Tutoring and Ed Tech Services $80,000
 Psychology and Board Certified Behavior Analysts $344,056

 Contracted services to cover temporary or unexpected $40,000
 nursing needs for students with complex medical needs:
 Extended School Year Programming $160,000
 MHP Consultation $7.000
Legal Services $20,000 Administrator consultation with our external legal team as $20,000
 needed, and the deductibles on claims we file in response to
 legal action
Postage $500 Legally required mailing of forms $500
Software / Annual $65,000 Required psychological and academic evaluations $25,000
Subscription New program for Breathe - Character Strong Tier 3 $20,000
 New program for Beach - ACE $20,000
Tuition to Private Source $3,600 000 Tuition for IBP-determined placements at special purpose $3,600.000
Staff Travel $4,000 Special education staff travel mileage between schools as $3,000
 required by their job responsibilities, and some travel to
 professional meetings/conference
 Nurse travel for unexpected coverage or other $1,000
 responsibilities
 Chaoter 104 staff travel as required bv their assiimments $0
General Supplies $75,000 General supplies for special education classes, to be $50,000
 distributed proportionally to schools and programs
 Administrative and classroom materials to support students $2,000
 with 504 plans
 All medical supplies required for nurses in the normal course $20,000
 of business
 Supplies for Extended School Year Program $3,000
Instructional Supplies $35,000 Instructional supplies for special education classes, to be $35,000
 distributed proportionally to schools and programs;
 evaluation materials for specialists




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Superintendent’s Office (Ryan Scallon, Ed.D.)

The Superintendent’s Office provides strategic leadership and vision for the entire school district. This
office ensures that district policies, initiatives, and operations align with the Board’s Policies and the
Strategic Plan. It focuses on equity, instructional excellence, and operational efficiency while
maintaining accountability for student outcomes.

Strategic Plan Initiatives:
 ●​ Clarify central office roles and responsibilities, including decision-making rights, and implement
 improved systems for communication to increase the effectiveness of support for school staff,
 students, and families.
 ●​ Codify shared systems, standard operating procedures, and guidance for schools in order to
 strengthen accountability and responsiveness to schools.
 ●​ Develop, pilot, and scale a community schools model to effectively support students and expand
 access to community partnerships.
 ●​ Expand access to out of school time activities (i.e. sports, clubs, non-academic opportunities
 etc.) and school-wide events across the district so that students' feelings of motivation and
 inclusion increase.


 FY 26 FY 27

 Full Time Equivalent Staff 7.0* 8.0*
*Includes the Foundation for Portland Public Schools and PEA President




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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Superintendent
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $632,880 $666,785 $685,330 $683,439 $683,439 $17,044 2.5%
 Temporary Salaries $0 $3,267 $3,242 $3,233 $3,233 -$34 -1.0%

Total Salaries $632,880 $670,052 $688,572 $686,672 $686,672 $17,010 2.5%

Total Benefits $158,394 $146,644 $159,082 $158,643 $159,863 $13,219 9.0%

TOTAL SALARIES & BENEFITS $791,274 $816,696 $847,654 $845,315 $846,535 $30,229 3.7%

CONTRACTED SERVICES
 PreK-12th Contracted Services $9,332 $48,000 $48,000 $48,000 $48,000 $0 0.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $242,434 $0 $0 $0 $0 $0 0.0%
 Ins & Legal Contracted Services $206,911 $153,900 $153,900 $153,900 $153,900 $0 0.0%
 Facilities Contracted Services $1,325 $1,325 $1,325 $1,325 $1,325 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $460,002 $203,225 $203,225 $203,225 $203,225 $0 0.0%

SUPPLIES
 Academic Supplies $12,398 $10,212 $10,212 $10,212 $10,212 $0 0.0%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $12,398 $10,212 $10,212 $10,212 $10,212 $0 0.0%

MISCELLANEOUS $35,531 $26,967 $6,310 $6,310 $6,310 -$20,657 -76.6%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $507,931 $240,404 $219,747 $219,747 $219,747 -$20,657 -8.6%

TOTAL EXPENDITURES $1,299,205 $1,057,100 $1,067,401 $1,065,062 $1,066,282 $9,572 0.9%




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Transportation (Ben Lesavoy)

The Transportation Department ensures safe and reliable transportation for students across the district.
It manages bus routes, schedules, and accessibility to support equitable access to education.

Strategic Plan Initiatives:
 ● Design and implement a multiyear transportation plan to support equitable student access.


 FY 26 FY 27

 Full Time Equivalent Staff 44 50




 126
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Portland Public Schools
FY2027 Expenditure Summary
Board of Education Recommended Budget
April 14, 2026

Transportation
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $2,324,180 $2,312,890 $2,447,574 $2,440,820 $2,440,820 $127,930 5.5%
 Temporary Salaries $65,096 $11,270 $11,185 $11,154 $11,154 -$116 -1.0%

Total Salaries $2,389,276 $2,324,160 $2,458,759 $2,451,974 $2,451,974 $127,814 5.5%

Total Benefits $704,514 $1,039,973 $934,290 $931,712 $940,089 -$99,884 -9.6%

TOTAL SALARIES & BENEFITS $3,093,789 $3,364,133 $3,393,049 $3,383,686 $3,392,063 $27,930 0.8%

CONTRACTED SERVICES
 PreK-12th Contracted Services $11,226 $42,220 $42,220 $42,220 $42,220 $0 0.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $479,472 $459,357 $469,857 $469,857 $469,857 $10,500 2.3%
 Ins & Legal Contracted Services $30,793 $43,219 $43,219 $43,219 $43,219 $0 0.0%
 Facilities Contracted Services $230,694 $225,000 $250,000 $250,000 $250,000 $25,000 11.1%
 Transport Contracted Services $523,001 $865,000 $825,000 $825,000 $825,000 -$40,000 -4.6%

TOTAL CONTRACTED SERVICES $1,275,186 $1,634,796 $1,630,296 $1,630,296 $1,630,296 -$4,500 -0.3%

SUPPLIES
 Academic Supplies $13,465 $10,000 $13,500 $13,500 $13,500 $3,500 35.0%
 Operations Supplies $195,337 $255,525 $255,525 $255,525 $255,525 $0 0.0%

TOTAL SUPPLIES $208,802 $265,525 $269,025 $269,025 $269,025 $3,500 1.3%

MISCELLANEOUS $1,097 $175 $175 $175 $175 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $18,628 $17,649 $0 $0 $0 -$17,649 -100.0%

NON SALARY AND BENEFITS $1,503,712 $1,918,145 $1,899,496 $1,899,496 $1,899,496 -$18,649 -1.0%

TOTAL EXPENDITURES $4,597,502 $5,282,278 $5,292,545 $5,283,182 $5,291,559 $9,281 0.2%




 127
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 FY27 City Manager’s
Recommended Budget


 Presentation to Finance Committee - April 16, 2026




 Page 131
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.




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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.


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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)




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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.
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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.
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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.




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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 138
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.

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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.




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 ● 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?

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City of Portland Budgeting 101 - Revenues




 Page 142
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.
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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 other  misc.
 Page 144
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 145
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.
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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 150
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 151
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 152
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


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Page 156
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Page 158
Page 159
Page 160
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Questions & Answers


 Page 164
City of Portland, Maine
 City Manager's
 Recommended Budget




 FY27 Budget
 July 1, 2026 - June 30, 2027




 Page 165
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.




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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.


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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.

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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

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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%




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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%




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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 178
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 179
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 180
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 181
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 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
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 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 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 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
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 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 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 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
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 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 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 188
 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 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


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 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


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 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


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 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 $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 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


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 194
 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 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


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 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


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 197
 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 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


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 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 $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 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 $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 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

* 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 202
 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 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


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 204
 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 205
 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 206
 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 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


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 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

* 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 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

* 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 210
 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 211
 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 212
 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 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


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 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 $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 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 $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 216
 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 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 $1,380,405 $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 218
 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 219
 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 220
 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 221
 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 222
 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 223
 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 224
 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 225
 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 226
 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 227
 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 228
 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 229
 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 230
 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)
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 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 232
 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 233
 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 234
 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 235
 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 236
 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 237
 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




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 Page 238
 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 239
 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 240
 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 241
 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 242
 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 243
 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 244
 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 245
 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 246
 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 247
 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




ExpenseCategoryPresentation-CM 3 of 15 4/13/2026 9:15:20 PM (spavlak)
 Page 248
 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




ExpenseCategoryPresentation-CM 4 of 15 4/13/2026 9:15:20 PM (spavlak)
 Page 249
 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 250
 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 251
 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




ExpenseCategoryPresentation-CM 7 of 15 4/13/2026 9:15:20 PM (spavlak)
 Page 252
 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




ExpenseCategoryPresentation-CM 8 of 15 4/13/2026 9:15:20 PM (spavlak)
 Page 253
 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)




ExpenseCategoryPresentation-CM 9 of 15 4/13/2026 9:15:20 PM (spavlak)
 Page 254
 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




ExpenseCategoryPresentation-CM 10 of 15 4/13/2026 9:15:20 PM (spavlak)
 Page 255
 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




ExpenseCategoryPresentation-CM 11 of 15 4/13/2026 9:15:20 PM (spavlak)
 Page 256
 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 257
 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 258
 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 259
 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 260
 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 261
 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 262
 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)
 Page 263
 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 264
 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 265
 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 266
 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 267
 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 268
 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 269
 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 270
 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 271
 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 272
 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 273
 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 274
 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 275
 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 276
 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 277
 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 278
 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)
 Page 279
 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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 Page 280
 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)
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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


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 282
 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 283
 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 284
 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 285
 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 286
 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 287
 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 288
 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 289
 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 290
 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 291
 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 292
 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 293
 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 294
 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 295
 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 296
 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 297
 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 298
 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 299
 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 300
 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 301
 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 302
 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 303
 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 304
 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 305
 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 306
 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 307
 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 308
 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 309
 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 310
 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 311
 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 312
 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 313
 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 314
 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 315
 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 316
 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 317
 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 318
 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 319
 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 320
 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 321
 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 322
 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 323
 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 324
 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 325
 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 326
 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 327
 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 328
 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 329
 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 330
 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 331
 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 332
 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 333
 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 334
 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 335
 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 336
 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 337
 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 338
 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 339
 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)
 Page 340
 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 341
 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 342
 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 343
 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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 Page 344
 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




ExpenseCategoryPresentation-CM 5 of 11 4/13/2026 9:09:39 PM (spavlak)
 Page 345
 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




ExpenseCategoryPresentation-CM 6 of 11 4/13/2026 9:09:39 PM (spavlak)
 Page 346
 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




ExpenseCategoryPresentation-CM 7 of 11 4/13/2026 9:09:39 PM (spavlak)
 Page 347
 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)




ExpenseCategoryPresentation-CM 8 of 11 4/13/2026 9:09:39 PM (spavlak)
 Page 348
 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




ExpenseCategoryPresentation-CM 9 of 11 4/13/2026 9:09:39 PM (spavlak)
 Page 349
 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 350
  Finance Committee
  Jetport FY 2027
  Budget Overview
 Paul Bradbury, Airport Director
 April 28, 2026

Eight Consecutive Years of Award Recognition from
the Airport Council International Airport Service
Quality Program (ASQ). Award is based on direct
and extensive surveys of our passengers.




 Page 351
Page 352
PASSENGER ENPLANEMENTS (BOARDINGS)

 PWM Passenger Enplanements
 Up 6.1%
 2024-2025
 1,400,000 Up 10.4%
 2023-2024
 Up 1.9% Down Up 11%

 1,297,966
 2018-2019 63.7% 2022-2023
 1,200,000 Up 15.3% 2019-2020
 Up 16.5%

 1,223,886
 2017-2018
 2021-2022
 Up 10.3% Up 115.8%
 2012-2017

 1,109,037
 1,000,000 2020-2021

 1,094,038
 1,073,567
 931,249 857,312 999,130
  800,000


 869,953 895,429
 844,041
  600,000
 843,944


  400,000

 397,242
  200,000
 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025



 Page 353
PASSENGER STATISTICS – HISTORICAL ENPLANEMENTS
 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total % Change
 2017 54,499 50,256 65,566 67,338 75,344 84,231 101,368 104,165 92,530 99,996 71,613 64,343 931,249 4.0%
 2018 56,272 57,672 62,490 77,423 81,816 100,961 122,194 130,339 110,634 115,234 83,995 74,537 1,073,567 15.3%
 2019 64,824 65,678 77,180 78,421 84,340 100,525 119,151 127,461 113,123 110,707 77,611 75,017 1,094,038 1.9%
 2020 67,985 67,499 36,979 2,535 7,184 14,486 32,359 41,658 35,281 39,605 27,399 24,272 397,242 -63.7%
 2021 20,907 22,255 34,213 52,122 60,022 91,447 120,481 126,572 101,867 106,803 64,519 56,104 857,312 115.8%
 2022 43,509 53,468 66,297 70,956 69,086 100,972 120,710 123,339 111,386 115,679 65,757 57,971 999,130 16.5%
 2023 50,858 53,356 64,199 67,148 79,938 115,579 137,002 143,021 124,579 127,249 78,570 67,538 1,109,037 11.0%
 2024 52,905 66,107 71,883 72,141 85,624 123,477 151,930 159,240 138,068 144,445 80,498 77,568 1,223,886 10.4%
 2025 63,284 61,281 75,115 89,523 102,711 134,556 156,005 169,143 142,750 147,745 83,529 72,324 1,297,966 6.1%
 2026 61,067 61,964 72,907
 Change ENP YOY -3.5% 1.1% -2.9%
 Cap 26 80,686 76,274 90,666 107,959 142,742 178,578 194,949 197,249 180,804 182,619 126,211 102,955 1,661,692
 LF 26 75.7% 81.2% 80.4%
 Cap 25 82,826 77,044 92,084 117,263 132,757 164,718 189,903 188,936 168,669 171,128 110,242 88,815 1,584,385
 LF 25 76.4% 79.5% 81.6% 76.3% 77.4% 81.7% 82.1% 89.5% 84.6% 86.3% 75.8% 81.4% 81.9%
Change Cap 25/26 -2.6% -1.0% -1.5% -7.9% 7.5% 8.4% 2.7% 4.4% 7.2% 6.7% 14.5% 15.9% 4.9%

 Record Month
 Page 354
AVAILABLE SEATS: APRIL-SEPTEMBER 2026
 Available Seats
 Updated 4/24/2026

 250,000
 Outbound Capacity is up
 200,000
 40,035 seats over the
 next six months. This is
 194,949 197,249
 189,903 188,936 an increase of +4.2%
 178,578 180,804
 168,669
 150,000
 164,718 2025 year-over-year.
 142,742
 132,757
 2026
 117,263
 100,000

 107,959
 50,000


 -
 Apr May Jun Jul Aug Sep


 TOTAL
 Apr May Jun Jul Aug Sep
 2025 117,263 132,757 164,718 189,903 188,936 168,669 962,246
 2026 107,959 142,742 178,578 194,949 197,249 180,804 1,002,281
 Last Week 107,959 142,742 178,844 198,348 197,111 180,664 1,005,668

  Change 24/25 (9,304) 9,985 13,860 5,046 8,313 12,135 40,035
 % -7.9% 7.5% 8.4% 2.7% 4.4% 7.2% 4.2%



 Page 355
HISTORICAL ENPLANEMENTS: Trend - New England
 Enplanements
 PWM MHT BDL BOS BGR PVD BTV Total
 2000 668,098 1,568,860  3,651,943 13,613,507 272,833 2,684,204 446,363 22,905,808
 2001 625,591 1,599,062  3,416,243 11,739,553 254,678 2,751,762 509,031 20,895,920
 2002 623,093 1,647,797  3,221,081 11,077,238 239,617 2,662,721 546,857 20,018,404
 2003 625,267 1,776,347  3,098,556 11,087,799 302,547 2,553,584 546,452 19,990,552
 2004 687,344 1,937,142  3,326,461 12,758,020 357,040 2,732,524 627,423 22,425,954
 2005 734,295 2,149,035  3,617,453 13,214,923 433,816 2,846,002 690,641 23,686,165
 2006 710,142 1,931,563  3,409,938 13,544,552 411,352 2,588,992 681,678 23,278,217
 Airport’s 2007 819,995 1,920,911  3,231,374 13,783,297 346,688 2,499,677 703,186 23,305,128
Record Year 2008 876,102 1,834,875  3,006,362 12,820,489 355,508 2,342,593 747,559 21,983,488
 2009 871,291 1,578,349  2,626,873 12,566,797 388,681 2,153,168 700,592 20,885,751
 2010 851,566 1,391,797  2,640,155 13,561,814 416,328 1,951,566 640,790 21,454,016
 2011 833,005 1,342,308  2,772,315 14,180,730 391,597 1,920,699 636,019 22,076,673
 2012 799,136 1,210,189  2,647,610 14,293,695 302,610 1,809,322 615,026 21,677,588
 2013 836,942 1,190,082  2,681,181 14,810,153 315,319 1,884,830 606,503 22,325,010
 2014 844,041 1,048,128  2,913,380 15,425,869 288,939 1,764,828 602,932 22,888,117
 2015 869,953 1,042,987  2,969,794 16,680,910 239,609 1,786,599 594,034 24,183,886
 2016 895,429 1,010,408  3,025,166 18,083,245 246,913 1,826,949 604,576 25,692,686
 2017 931,249 986,554  3,214,976 19,145,096 275,399 1,969,966 591,556 27,114,796
 2018 1,073,567 926,481  3,330,734 20,431,531 303,546 2,147,977 674,944 28,888,780
 2019 1,088,728 852,321  3,323,614 20,699,377 325,160 1,969,775 687,436 28,946,411
 2020 394,089 305,958  1,150,033 6,035,452 134,022 641,518 200,182 8,861,254
 2021 854,142 478,143  2,273,259 10,909,817 298,582 1,159,679 382,744 16,356,366
 2022 982,834 643,641  2,844,713 17,443,775 343,528 1,571,905 601,441 24,431,837
 2023 1,114,668 645,148  3,122,158 19,962,577 357,289 1,732,901 649,474 27,584,215
 2024 1,221,913 633,257  3,285,194 21,090,721 376,456 1,984,916 670,636 29,263,093
 2025 1,297,966 691,859  3,327,905 21,572,156 438,006 2,140,541 718,495 30,186,928

 Current Off High 76,053 (1,457,176) (324,038) 481,435 4,190 (705,461) (29,064) 923,835
 6.2% -67.8% -8.9% 2.3% 1.0% -24.8% -3.9% 3.4%
 Page 356
S&P Raises the Jetport’s Bond Rating to A from A-




 Page 357
Portland International Jetport FY27 Budget Summary
 FY25 FY25 FY26 FY26 FY27 Change
 Division Budget Audited Budget Projected Request FY 26/27
 Revenues
 Terminal $ 23,849,461 $ 24,945,697 $ 26,543,313 $ 26,910,576 $ 27,715,547 4.42%
 General Aviation $ 445,313 $ 334,448 $ 335,563 $ 370,000 $ 334,425 -0.34%
 Operations $ 45,000 $ 56,175 $ 52,500 $ 46,000 $ 54,375 3.57%
 Parking $ 9,716,717 $ 10,780,709 $ 10,012,191 $ 10,446,000 $ 10,614,770 6.02%
 Deicing $ 875,000 $ 789,802 $ 875,000 $ 811,000 $ 876,054 0.12%

 Total $ 34,931,491 $ 36,906,831 $ 37,818,567 $ 38,583,576 $ 39,595,171 4.70%

 Expenditures:
 Administration $ 1,293,932 $ 1,296,481 $ 1,350,885 $ 1,297,734 $ 1,402,625 3.83%
 Jetport Field $ 5,540,592 $ 5,348,361 $ 5,928,840 $ 5,136,224 $ 6,182,483 4.28%
 General Aviation $ 19,584 $ 19,271 $ 20,112 $ 20,112 $ 20,655 2.70%
 Fringe & Indirect Costs $ 5,698,633 $ 5,219,360 $ 5,922,615 $ 5,639,209 $ 5,017,332 -15.29%
 Operations $ 3,082,409 $ 3,341,496 $ 3,632,294 $ 3,899,869 $ 4,105,583 13.03%
 Terminal $ 11,009,925 $ 9,545,734 $ 9,531,611 $ 9,360,618 $ 15,052,060 57.92%
 Marketing $ 545,480 $ 367,581 $ 610,565 $ 408,974 $ 611,280 0.12%
 Parking $ 5,767,060 $ 4,504,218 $ 5,071,620 $ 4,999,395 $ 5,061,211 -0.21%
 Deicing $ 740,376 $ 761,189 $ 769,527 $ 779,675 $ 792,532 2.99%

 Total $33,697,991 $30,403,691 $32,838,069 $31,541,810 $38,245,761 16.47%

 SURPLUS $1,233,500 $6,503,140 $4,980,498 $7,041,766 $1,349,410 -72.91%




 Page 358
 FY25 FY25 FY26 FY26 FY27
 Division Budget Audited Budget Projected Request

Total Operating Revenues $ 33,808,291 $ 36,323,018 $ 36,695,367 $ 37,190,576 $ 38,395,171
Interest Reclassification $ 1,492,874
Interest - Revenue Fund $ 1,000,000 $ 1,799,755 $ 1,000,000 $ 1,393,000 $ 1,200,000
Interest - Reclass GASB 87 $ (583,813)
GASB 87
Interest - PFC Fund $ 182,991
Intergovernmental revenue
LEO Grant $ 123,200 $ - $ 123,200 $ - $ -

Total revenue for coverage $ 34,931,491 $ 39,798,638 $ 37,818,567 $ 38,583,576 $ 39,595,171

 Less: M&O expenses
 Operating expenses $ (24,239,533) $ (22,507,757) $ (24,965,669) $ (24,313,681) $ (26,213,186)
 Changes made after rates were
calculated $ 1,503,588
 Capital outlay $ (5,603,658) $ (4,041,134) $ (4,016,500) $ (3,372,229) $ (8,171,000)

Total expenses for coverage $ (24,239,533) $ (25,045,303) $ (24,965,669) $ (24,313,681) $ (26,213,186)

Net Revenue: $ 10,691,958 $ 14,753,335 $ 12,852,898 $ 14,269,895 $ 13,381,985
Debt Service: $ 3,854,800 $ 3,854,800 $ 3,855,900 $ 3,855,900 $ 3,861,575
Debt Service for Coverage Calculation $ 3,854,800 $ 3,854,800 $ 3,855,900 $ 3,855,900 $ 3,861,575
 Debt Service Ratio: 2.77x 3.83x 3.33x 3.70x 3.47x



 Page 359
Airline Cost Per Enplanement CPE, Cash balance, and FTEs
 FY25 FY25 FY26 FY26 FY27
 Division Budget Audited Budget Projected Request

 Airline Revenues $ 11,276,633 $ 11,991,531 $ 13,433,237 $ 12,541,000 $ 13,639,632
 Enplanements $ 1,165,000 $ 1,278,219 $ 1,234,900 $ 1,297,000 $ 1,297,000
 Airline Cost Per Enplanement (CPE) $9.68 $9.38 $10.88 $9.67 $10.52
 Jetport Cash Balance, as of 3/31/26 $ 26,331,030
 Operating cost per day: $ 61,665
 Days cash on hand is: 427

 Jetport Full Time Equivalent Employees 60 64 66

2025 Cost Per Enplanement at Airports in the New England Region:

BDL: $7.63 BGR: $6.89 BOS: $23.50 BTV: $6.85 MHT: $15.67 PVD: $8.25 PWM: $9.38




 Page 360
THANK YOU!




 Page 361
Page 362
 We Are Your Connection




Fiscal Year 2027 Budget
Sarah Moore​
Executive Director


 Page 363
 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 364
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 365
 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 366
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 367
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 368
 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 369
 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 370
PPL FY26 Funding Sources




 Page 371
PPL FY27 Expenses




 Page 372
 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 373
 Your Connection




 Thank You
 Sarah Moore​
 Executive Director



Page 374
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 375

​City of Portland, Maine​
 ​Tuesday, April 28, 2026​
 ​Remote Finance Committee Meeting - 5:00PM​
 ​via Zoom​

 ​PUBLIC RECORD OF MEETING​
 ​Complete Public Record of Meeting can be found at the link below:​
 ​https://portlandme.portal.civicclerk.com/​

  ​Attendees: Finance Committee Members: Fournier, Grant, Pelletier and Mayor Dion; City Councilor​
​Michniewicz; School Board Member Jayne Sawtelle; City Staff, School Staff and members of the Public.​


  ​5:01 PM: Meeting Called to Order/Introductions​

  ​5:02 PM: Public Hearing and Vote on FY27 Portland Public Schools Board Recommended Budget​
 ​At tonight’s meeting, which followed two previous Joint/City School Finance Committee​
 ​meetings on March 26th and April 2nd where the FY27 School Budget was presented and​
 ​discussed, the Committee held a public hearing. The Committee also discussed the​
 ​budget and voted on recommendation of the budget back to the full City Council. See below for vote results.​
 ​The Portland Board of Public Education Fiscal Year 2027 Budget is scheduled for a first read at the full City​
 ​Council on May 4th with a second read and potential final action scheduled on​
 ​May 18th. Public comment will be taken on both dates. The School Department budget​
 ​materials are available at the PPS Finance website​
 ​here:​​https://www.portlandschools.org/department/finance/fy-2027-budget​

 ​Motion made by Pelletier, seconded by Grant (Passed 3-0) Vote Time 5:16 PM​

  ​5:16 PM: 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. On Thursday, April 16 the Finance Committee began their detailed review. At tonight’s meeting,​
 ​several Department Heads were in attendance to present their budgets in detail. Department budgets​
 ​presented included: Planning & Urban Development, Permitting & Inspections, Information Technology,​
 ​Jetport, Parks & Recreation, and Public Buildings & Waterfront. This was a discussion item only – no action​
 ​was taken at the current meeting.​

  ​6:08 PM: Review of Future Meeting Dates​
 ​a.​ ​Thursday, April 30 - 5:00PM (City Manager’s Recommended Budget Review continues​
 ​- Departments scheduled to present: City Clerk, Health & Human Services (HHS Administration,​
 ​Public Health, Social Services, Barron Center), Police, and Dispatch (subject to change).)​
 ​b.​ ​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 scheduled to present: Employee Benefits, Parking, Executive, Housing & Economic​
 ​Development, and Legal (subject to change).)​
 ​c.​ ​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.​

  ​6:12 PM: Adjournment​
 ​Motion made by Grant, seconded by Pelletier (Passed 3-0) Vote Time: 6:12 PM​