{ "_meta": { "schema_version": 1, "snapshot": "checkbook_FY26_2026-06-09.csv", "fy26_paid_total": 99931420, "coverage_top_20_funds": 0.978, "buckets": [ "ballot", "town_meeting", "ratepayer", "state_fed", "revolving", "other" ], "bucket_labels": { "ballot": "Voted at the ballot, capital debt exclusions", "town_meeting": "Voted at Town Meeting, annual budget articles", "ratepayer": "Paid by ratepayers, not the property-tax levy", "state_fed": "State & federal restricted grants", "revolving": "Revolving funds (paid by users of the service)", "other": "Trust, donation, and small fundraising funds" }, "bucket_totals_fy26": { "ballot": 6725271, "town_meeting": 54286591, "ratepayer": 31248357, "state_fed": 5150330, "revolving": 1280626, "other": 1240245 }, "ballot_caveat": "Captures direct project spend in the A-numbered capital funds. Annual debt-service bond payments on the same ballot-approved projects are paid out of GENERAL FUND - TOWN ($14.2M to U.S. Bank in FY26 across many bond series) and cannot be split bond-by-bond without an external debt schedule. So 'ballot' is a floor, not a ceiling, on what voters directly authorized.", "tm_carve_out": { "fund": "GENERAL FUND - TOWN", "total_paid_fy26": 43914648, "contractually_fixed": { "insurance_division_total": 14666994, "pension_division_total": 5380625, "us_bank_debt_service": 14236643, "commonwealth_cherry_sheet": 3350185, "subtotal": 37634447, "share_of_gf_town": 0.857 }, "discretionary_vendor_spend": 6280202, "discretionary_share_of_gf_town": 0.143, "qualifier": "Ledger is vendor checks only; payroll (the largest discretionary line in any operating budget) is paid through a separate payroll system and does not appear in these rows. The 14.3% discretionary figure is therefore for vendor spend only, not total budget choice." }, "snapshot_diff_jun02_to_jun09": { "new_rows": 1181, "new_amount": 3216765, "edited_or_removed_rows": 837, "top_movers": [ {"vendor": "TOWN OF MARBLEHEAD", "delta": 1369895, "rows": 863, "note": "interfund / payroll-adjacent transfers"}, {"vendor": "BERKSHIRE WIND POWER COOPERATIVE CORP", "delta": 1045707, "rows": 24, "note": "Light Dept wholesale, ratepayer not tax"}, {"vendor": "BOSTON HIGASHI SCHOOL INC", "delta": 154653, "rows": 6, "note": "out-of-district SpEd placement"}, {"vendor": "MELMARK NEW ENGLAND", "delta": 100378, "rows": 4, "note": "out-of-district SpEd placement"}, {"vendor": "PRO AV SYSTEMS INC", "delta": 80263, "rows": 2, "note": "capital / IT"}, {"vendor": "RIVERVIEW SCHOOL", "delta": 62793, "rows": 6, "note": "out-of-district SpEd placement"}, {"vendor": "TYLER EQUIPMENT CORPORATION", "delta": 62734, "rows": 1, "note": "equipment"} ] }, "snow_removal_overrun": { "amount_over": 582000, "share_over": 6.54, "note": "Identified by the live page; will need a supplemental appropriation at a Special Town Meeting to close out FY26 books." } }, "funds": [ { "name": "GENERAL FUND - TOWN", "amount_fy26": 43914648, "share": 0.439, "bucket": "town_meeting", "authorized_by": "Registered voters at Annual Town Meeting (Open Town Meeting; no delegates)", "authorized_when": "Annual Town Meeting, May 2025 (FY26 omnibus budget article)", "vote_source": "data/2025_FinCom_Report.pdf (transmittal letter); Town Clerk's published warrant and minutes", "one_line": "Year-to-year operating budget for every General Fund Town department (DPW, Fire, Police, Library, Council on Aging, Town Clerk, Finance, etc.)", "see_carve_out": true }, { "name": "ELECTRIC ENTERPRISE", "amount_fy26": 19499712, "share": 0.195, "bucket": "ratepayer", "authorized_by": "Marblehead Municipal Light Board", "authorized_when": "Annual MLD budget + rate-setting", "vote_source": "MLD board minutes; rate filings", "one_line": "Light Department wholesale power purchases (Berkshire Wind, etc.) and operations; self-funded by electric rates." }, { "name": "GENERAL FUND - SCHOOL", "amount_fy26": 8066631, "share": 0.081, "bucket": "town_meeting", "authorized_by": "Registered voters at Annual Town Meeting (Open Town Meeting; no delegates)", "authorized_when": "Annual Town Meeting, May 2025 (school appropriation article)", "vote_source": "data/2025_FinCom_Report.pdf; School Committee FY26 budget book", "one_line": "Year-to-year operating budget for Marblehead Public Schools (vendor spend; teacher salaries paid via payroll, not in ledger)." }, { "name": "A11 2022 CAPITAL IMPROVEMENT", "amount_fy26": 4937160, "share": 0.049, "bucket": "ballot", "authorized_by": "Marblehead voters", "authorized_when": "Ballot, June 21 2022, debt exclusion passed", "vote_source": "MA DOR Proposition 2½ Debt Exclusion Votes (6/21/2022): \"Roof Replacements, Road & Sidewalk Improvements, Smart Panels, HVAC, Salt Shed, HS Boiler\"", "one_line": "Article 11 of the 2022 Annual Town Meeting, omnibus capital, repaid via voter-approved debt exclusion outside Prop 2½." }, { "name": "WATER ENTERPRISE OPERATING", "amount_fy26": 4442040, "share": 0.044, "bucket": "ratepayer", "authorized_by": "Water & Sewer Commission", "authorized_when": "Annual operating budget + rate-setting", "vote_source": "Water & Sewer Commission minutes; rate filings", "one_line": "Water Enterprise day-to-day operations; self-funded by water rates." }, { "name": "SEWER ENTERPRISE OPERATING", "amount_fy26": 3879522, "share": 0.039, "bucket": "ratepayer", "authorized_by": "Water & Sewer Commission", "authorized_when": "Annual operating budget + rate-setting", "vote_source": "Water & Sewer Commission minutes; rate filings", "one_line": "Sewer Enterprise day-to-day operations; self-funded by sewer rates." }, { "name": "GENERAL FUND - TAX ARTICLES", "amount_fy26": 2305312, "share": 0.023, "bucket": "town_meeting", "authorized_by": "Registered voters at Annual Town Meeting (Open Town Meeting; no delegates)", "authorized_when": "ATM capital articles, each year as adopted", "vote_source": "Town Clerk's annual warrant and minutes", "one_line": "Capital articles funded inside the levy (no debt exclusion); each individual article voted at Town Meeting." }, { "name": "CIRCUIT BREAKER", "amount_fy26": 1768306, "share": 0.018, "bucket": "state_fed", "authorized_by": "Massachusetts Department of Elementary and Secondary Education", "authorized_when": "Annual state SpEd reimbursement formula", "vote_source": "DESE Special Education Circuit Breaker program rules", "one_line": "State reimbursement for out-of-district SpEd placements above a per-pupil threshold. Restricted to SpEd costs." }, { "name": "A34 2015 NEW TRANSF STATION", "amount_fy26": 1327441, "share": 0.013, "bucket": "ballot", "authorized_by": "Marblehead voters", "authorized_when": "Ballot, June 16 2015, debt exclusion passed", "vote_source": "MA DOR Proposition 2½ Debt Exclusion Votes (6/16/2015): \"Bonds To Pay For Repair And Replacement Of Drainage Pipe And Construction Of New Xfer Station\"", "one_line": "Article 34 of the 2015 Annual Town Meeting, transfer station construction + drainage, repaid via voter-approved debt exclusion outside Prop 2½." }, { "name": "COVID 19 ARPA (FED)", "amount_fy26": 1187886, "share": 0.012, "bucket": "state_fed", "authorized_by": "US Congress (federal)", "authorized_when": "American Rescue Plan Act, March 2021 (sunsetting)", "vote_source": "ARPA allocation to Marblehead; Select Board acceptances", "one_line": "Federal pandemic-recovery allocation. Restricted to ARPA-eligible categories; expires." }, { "name": "WATER CAPITAL ARTICLES", "amount_fy26": 1011200, "share": 0.010, "bucket": "ratepayer", "authorized_by": "Town Meeting / Water & Sewer Commission", "authorized_when": "Annual Town Meeting capital articles, repaid via water rates", "vote_source": "Town Clerk's annual warrant and minutes", "one_line": "Water-system capital projects (mains, tanks, treatment) authorized at Town Meeting but repaid via water-rate revenue, not tax levy." }, { "name": "SCHOOL LUNCH", "amount_fy26": 874173, "share": 0.009, "bucket": "state_fed", "authorized_by": "USDA + DESE (federal + state)", "authorized_when": "Annual USDA National School Lunch Program reimbursement", "vote_source": "USDA reimbursement claims, DESE pass-through", "one_line": "Federal/state reimbursement for the school meal program. Restricted to food-service operations." }, { "name": "MWRA PROJECT LWSAP26-3021", "amount_fy26": 733600, "share": 0.007, "bucket": "ratepayer", "authorized_by": "MWRA (project funding) + Marblehead Water/Sewer Commission", "authorized_when": "MWRA Local Water System Assistance Program", "vote_source": "MWRA grant/loan agreement; Town acceptance", "one_line": "MWRA-funded water-main lining or replacement work; repaid through water rates and MWRA grant credits, not tax levy." }, { "name": "SPED IDEA 94-142 (240)", "amount_fy26": 703084, "share": 0.007, "bucket": "state_fed", "authorized_by": "US Congress (federal IDEA Part B)", "authorized_when": "Annual federal IDEA entitlement", "vote_source": "Federal IDEA Part B grant award; School Committee acceptance", "one_line": "Federal entitlement supporting students with disabilities. Restricted to IDEA-eligible activities." }, { "name": "COMMERCIAL WASTE COLL REVOLV", "amount_fy26": 690758, "share": 0.007, "bucket": "revolving", "authorized_by": "Town Meeting (annual revolving fund authorization)", "authorized_when": "Annual Town Meeting revolving-fund article (MGL c.44 §53E½)", "vote_source": "Town Clerk's annual warrant; revolving-fund authorization", "one_line": "Commercial trash collection paid for by participating businesses, not the tax levy." }, { "name": "HARBOR CAPITAL ARTICLES", "amount_fy26": 605741, "share": 0.006, "bucket": "ratepayer", "authorized_by": "Town Meeting / Harbors & Waters Board", "authorized_when": "Annual Town Meeting harbor capital articles", "vote_source": "Town Clerk's annual warrant and minutes", "one_line": "Harbor capital projects (floats, piers, dredging) repaid via mooring/waterways fees, not tax levy." }, { "name": "PARK REVOLVING FUND", "amount_fy26": 484276, "share": 0.005, "bucket": "revolving", "authorized_by": "Town Meeting (annual revolving fund authorization)", "authorized_when": "Annual Town Meeting revolving-fund article (MGL c.44 §53E½)", "vote_source": "Town Clerk's annual warrant", "one_line": "Recreation program fees fund Park Dept program expenses; not from the tax levy." }, { "name": "HARBOR ENTERPRISE OPERATING", "amount_fy26": 479912, "share": 0.005, "bucket": "ratepayer", "authorized_by": "Town Meeting + Harbors & Waters Board", "authorized_when": "Annual harbor enterprise budget article", "vote_source": "Town Clerk's annual warrant; H&W board minutes", "one_line": "Harbor day-to-day operations; self-funded by mooring and waterways fees." }, { "name": "A33 2025-ALLEY BLDG IMPROV", "amount_fy26": 443923, "share": 0.004, "bucket": "ballot", "authorized_by": "Marblehead voters", "authorized_when": "Ballot, June 10 2025, debt exclusion passed", "vote_source": "MA DOR Proposition 2½ Debt Exclusion Votes (6/10/2025): \"Mary Alley Building Improvement & HVAC\"", "one_line": "Article 33 of the 2025 Annual Town Meeting, Mary Alley Building improvements + HVAC, repaid via voter-approved debt exclusion outside Prop 2½." }, { "name": "SEWER CAPITAL ARTICLES", "amount_fy26": 356764, "share": 0.004, "bucket": "ratepayer", "authorized_by": "Town Meeting + Water & Sewer Commission", "authorized_when": "Annual Town Meeting sewer capital articles", "vote_source": "Town Clerk's annual warrant; W&S Commission minutes", "one_line": "Sewer-system capital projects authorized at Town Meeting, repaid via sewer rates." } ] }