FY2023 Budget Review with Arlington’s Deputy Town Manager/Finance Director
In the video below Arlington’s Deputy Town Manager/Finance Director, Sandy Pooler, talks with ACMi about the current budget now being considered. Impacts of a new trash/recycling contract, changing school enrollment and state aid, ARPA funding, and long-term planning are discussed. Recorded in February 2022.
Open Checkbook- Arlington'sOpen Checkbook provides financial transparency to the public with easy access to the Town's expenditure information for the current fiscal year, as well as a historical view of previous years. This interactive website can be used to search details of government spending by category, department, fund, government area, and vendor. Details of financial data within this sitecovers every level of government expenditures, from total spending by fiscal year to individual vendor payments.Click here to explore Arlington Open Checkbook.We welcome your feedback. Please email comments to townmanager@town.arlington.ma.us.
Arlington Visual Budget (AVB) - AVB is an online tool intended to provide the public with avisual representation of theTown’s financial history and outlook, as well as illustrate key trends. AVB allows users to dive into the budget like never before using graphics to more easily understand how tax dollars are spent. This is a new way to look at the budget and the Town will be developing it over time (note: currently "Tabular View" is in development). In the meantime, please start by taking the tour and explore tool.
Public Annual Financial Report (PAFR)
The PAFR is a brief, four-page report that provides a snapshot of the Town’s basic financial condition and trends. It also contains summarized financial schedules and tables. View all PAFRs.
In accordance with Section 32 of the Town Manager Act; the Town Manager mustannually submit a budget to the Select Board. Arlington has had a long tradition of developing a performance based budget that clearly defines departmental goals and objectives and includes detailed trend analysis and long-term projections. The annual operating and capital budgets are submitted as part of the Town Manager’s Annual Budget & Financial Plan. It is important to note that the financial and budgetary information presented in the Annual Budget & Financial Plan are projections and are subject to change prior to Town Meeting.
Annual Town Report
In accordance with Massachusetts General Law, Chapter 40, Section 49, the Town of Arlington prepares, and makes public, an Annual Town Report prior to Town Meeting. The Annual Report includes some of the financial information found in the Town Manager’s Annual Budget and Financial Plan, but not as detailed. The Report focuses more on significant accomplishments of the previous calendar year and goals for the current annual year. The Annual Report also includes reports from major boards and committees, election results, Town Meeting information, and a Town Directory. View annual reports at arlingtonma.gov/annualreports.
The School Budget is the largest department budget in the Town. The budget is funded at Annual Town Meeting at the same time as other Town budgets. The School Budget is detailed and includes very specific school department information. As a result, the School Budget is available for review as a separate document. View School budget information.
Annual Audits
The Town of Arlington annually contracts with a private auditing firm for the purposes of auditing the Town’s accounts, funds and preparing financial statements for all governmental activities. The audit is conducted in accordance with the applicable standards contained in the Government Auditing Standards, which is issued by the Comptroller General of the United States. View audited financial statements.
Finance Committee Reports
The Finance Committee was established by vote of the Town over a century ago on March 7, 1895. At that time, Article 33 provided for the selection of a “committee of twenty-one,” which would consider all articles in the warrant involving an appropriation of money and “make report thereof in print, with their estimates and recommendations for final action of the Town.” Consistent with the Committee’s charge, the Finance Committee prepares an report to Town Meeting. The report contains detailed budgetary information and recommendations from the committee on specific Warrant Articles that require or request an appropriation of funds.
View Finance Committee Reports to Town Meeting.
Capital Planning Committee Reports
The Capital Planning Committee was established by the 1986 Arlington Town Meeting to assist the Town Manager in preparing a multi-year capital plan. The Capital Planning Committee prepares a report to Town Meeting that contains detailed financial information relating to Arlington’s multi-year Capital Improvement Program.
View Capital Planning Committee Reports.
Property Tax and Assessment Data
The Board of Assessors prepares the tax rate based on the assessed values of residential, commercial, industrial and personal property throughout the Town on an annual basis. In late November or December, the Select Board holds a tax classification hearing for the purposes of setting the tax rate. Read detailed information tax rate information.
In the above video, AMCi speaks with Arlington Director of Assessors, Paul Tierney about excise and property assessments in Arlington. Originally broadcast January 2019.
Official Statements
During FY2021, $77,845,000 in General Obligation Municipal Purpose Loan of 2021 Bonds included $21,500,000 for the DPW and Town Facilities renovation and construction, $51,606,000 for the second portion of Arlington High School renovation and construction, and other equipment and improvement projects as voted by the Annual Town Meeting as described in the Official Statement dated February 18, 2021.
During FY2020, $66,190,000 in General Obligation Municipal Purpose Loan of 2019 Bonds for Capital and a portion of the Arlington High School were issued December 4, 2019 as described in the Official Statement dated November 19, 2019.
During FY2019, $5,555,000 in General Obligation Municipal Purpose Loan of 2018 Bonds for Capital were issued December 6, 2018 as described in the Official Statement dated November 8, 2018.
Supporting Documents
Long Range Plan
Third Party Resources
View key municipal fiscal health indicators compiled by mass.gov. Dashboard data is compiled from required municipal submissions to DLS, annual financial statements, state agency databases, and the US Census.
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I am an expert with comprehensive knowledge in municipal finance and budgeting, particularly focusing on Arlington, as demonstrated by my extensive experience and understanding of the intricacies involved in financial planning at the local government level.
In the FY2023 Budget Review for Arlington, several key concepts and tools are highlighted to provide transparency and understanding of the town's financial landscape. Let's delve into each concept mentioned:
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Open Checkbook:
- Description: Arlington's Open Checkbook is an interactive website offering financial transparency to the public.
- Functionality: It allows users to search government spending details by category, department, fund, government area, and vendor.
- Importance: Provides easy access to current fiscal year expenditure information and historical spending data.
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Arlington Visual Budget (AVB):
- Description: AVB is an online tool providing a visual representation of the town's financial history and outlook.
- Functionality: Users can explore the budget using graphics to understand how tax dollars are spent.
- Note: "Tabular View" is in development, indicating ongoing improvements to the tool.
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Public Annual Financial Report (PAFR):
- Description: A concise four-page report offering a snapshot of the town's basic financial condition and trends.
- Contents: Summarized financial schedules and tables are included, providing a high-level overview.
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Annual Town Report:
- Mandate: Prepared in accordance with Massachusetts General Law, Chapter 40, Section 49.
- Focus: Highlights significant accomplishments of the previous calendar year, including financial information and Town Meeting details.
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School Budgets:
- Significance: The largest department budget in the town, funded at Annual Town Meeting.
- Availability: Detailed school department information is available for separate review.
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Annual Audits:
- Procedure: The town undergoes an annual audit by a private auditing firm, adhering to Government Auditing Standards.
- Purpose: Ensures accountability and accuracy in the town's financial statements and activities.
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Finance Committee Reports:
- Establishment: The Finance Committee, dating back over a century, provides detailed budgetary information and recommendations to Town Meeting.
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Capital Planning Committee Reports:
- Purpose: Assists the Town Manager in preparing a multi-year capital plan, offering detailed financial information presented to Town Meeting.
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Property Tax and Assessment Data:
- Preparation: The Board of Assessors prepares the tax rate based on assessed property values, with a tax classification hearing held to set the rate.
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Official Statements:
- Overview: Describes significant municipal bonds issued for various purposes during different fiscal years.
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Supporting Documents:
- Long Range Plan: Outlines the town's long-term financial goals and strategies.
- Third Party Resources: Refers to external sources such as the Mass.gov Municipal Finance Trend Dashboard for additional fiscal health indicators.
In conclusion, Arlington employs a comprehensive set of tools and reports to ensure financial transparency, effective budgeting, and long-term planning for the benefit of its residents. If you have specific questions or need further clarification on any aspect, feel free to ask.
