Finance Committee

Remote Finance Committee MEMBERS Meeting Agenda Councilor April Fournier, Chair Thursday, May 7, 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/83740518612?pwd=mu5WTL8EQ8bEVVh7kk4OyDhR05atyz.1 Passcode:119972 Phone one-tap: +13017158592,,83740518612#,,,,*119972# US (Washington DC) +13052241968,,83740518612#,,,,*119972# US Join via audio: +1 301 715 8592 US (Washington DC) +1 305 224 1968 US +1 309 205 3325 US +1 312 626 6799 US (Chicago) Webinar ID: 837 4051 8612 International numbers available: https://portlandmaine-gov.zoom.us/u/kG0dh9nxc 1. Introductions 2. Additional Capital Needs - Family Shelter Relocation - $14M Leases at the City family shelter locations on Chestnut Street (four buildings) expire on June 30, 2026. Due to a significant decline in asylum seeker arrivals, the current shelter is at 34% 1 Page 1  capacity (41 individuals). For FY27, two Chestnut Street leases will be renewed to accommodate anticipated guests during the year. For FY28 and beyond, a new location is being sought. At a recent executive session, the Council received a cost estimate of $13.95M to renovate City-owned 353 Cumberland Ave. into a permanent family shelter location. In addition to the capital costs, operating expenses are estimated to be $1.9M higher due to the increased capacity of the new building. Members of Council suggested use of $10M in general obligation bonds to finance the renovation (estimated annual debt service impact of $890k for 20 years) and requested that staff identify approximately $4M in other funding sources in addition to debt. At the current meeting the Committee will hear more detailed information from staff including fiscal impacts, potential referendum considerations, and more. This is a discussion item only, no action is scheduled at the current meeting. 3. Additional Capital Needs - Riverton Pool - $1.5M Staff from Parks & Rec along with external contractors have been working on reconstruction of the Riverton Pool. Recent work has uncovered the need for significant additional capital investment, and staff is seeking guidance from the Committee on next steps. This is a discussion item only, no action is scheduled at the current meeting. 4. Review of the FY27 City Manager’s Recommended Budget (Public Hearing and Scheduled Action) 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: Parking, Housing & Economic Development, and Portland Downtown (subject to change). A Public Hearing will be held and the Committee will consider a potential action. 5. Review of Future Meeting Dates a. Thursday, May 14, 2026 i. Review of FY27 City Manager’s Recommended Budget (if necessary) ii. Public Hearing and Vote on Family Shelter Relocation Bonds (if necessary) See https://www.portlandmaine.gov/668/Finance-Committee for updates on which Departments will be presenting on each night, as they are confirmed. 6. Adjournment 2 Page 2 City of Portland | Executive Department To: City of Portland Finance Committee Councilor April Fournier, Chair From: Dena Libner, Assistant City Manager CC: Danielle P. West, City Manager Date: May 5, 2026 Re: Additional Capital Needs - Family Shelter Relocation MEETING DATE May 7, 2026 AGENDA ITEM Additional Capital Needs: Family Shelter Relocation PURPOSE The Council has expressed interest in relocating family shelter operations to 353 Cumberland Avenue. This memo provides information to support the Committee’s consideration of issuing new general obligation bonds to finance capital expenses necessary for relocation. COMMITTEE WORK PLAN/CITY COUNCIL GOAL ALIGNMENT The Council included “Reduce Chronic Homelessness” in its 2026 Common Council Goals. BACKGROUND/ANALYSIS Since 1993, the City of Portland has operated a family shelter out of leased, residential multi-unit buildings on Chestnut Street. The combined capacity of these buildings (collectively referred to as “the family shelter”) is approximately 42 families, or 146 individuals. At the current shelter, multiple families share each apartment-style unit, each of which is equipped with a kitchen. To access supportive services and programs, guests travel to various offsite locations because the current shelter does not include dedicated meeting space. The lease agreement for the current family shelter expires June 30, 2026. To prepare for that expiration, staff have worked with the City Council to explore the potential purchase or lease of other properties that might be better suited to long-term family shelter operations. The Council has expressed a preference for investing in City-owned property, specifically 353 Cumberland Avenue, which is occupied by Portland Public Schools’ (PPS) central office. After discussing the Council’s interest with PPS Superintendent Ryan Scallon, City staff contracted with a design firm to provide a schematic design and cost estimate for the building refit. Improvements to Service Delivery and Guests’ Well-Being​ At 56,000 square feet, 353 Cumberland Avenue is significantly larger than the current shelter. The 1 Page 3 proposed shelter would accommodate up to 49 families, with each family having its own individual sleeping quarters to provide privacy and dignity during their stay. Showers, laundry, and food services would be provided in shared spaces. A separate floor would house office space for City staff, as well as space for service providers to meet with guests. The additional space allows for improvements in guests’ day-to-day living and access to services, including dedicated areas for young children such as an indoor playspace, as well as homework and study space for school-aged kids. The site design may also include an outdoor playground. Additional Building Space Available​ 353 Cumberland Avenue contains three floors; however, only two floors are needed for family shelter operations, so the proposed design and cost estimates only reflect the work required to activate those floors for this program. Due to water damage, the basement-level floor has been used only for storage by PPS and Portland Police Department in recent years. The costs associated with renovating this space to make it usable is estimated at $5 million. Additional Information From 1992 to 2025, the demand for family shelter outpaced the space available at the current shelter. However, demand dropped sharply beginning in 2025; as of May 4, 2026, the family shelter was serving 15 families, or about 34% of its total guest capacity. It is believed that this sharp decline is largely attributed to changes in federal immigration policy and enforcement strategies. In 2025, approximately 5% of family shelter guests reported a last permanent address in Portland; 3% from another Maine town; 19% from another state; 71% from another country. On average, it takes 3 months to find stable housing for a family staying at the shelter. Estimated Cost of Family Shelter Relocation​ Capital expenses: $13.95 million Annual operating expenses: $4.8 million Detailed design work (est.): $1.3 million Meals: $950,000 Capital improvements: $11.8 million1 Shelter staff: $3,500,000 (salaries + benefits) Furniture: $600,000 Debt service obligation: $190,0002 Playground equipment: $250,000 Utilities: $160,0003 2 This amount represents annual debt service obligations related to the 2014 purchase of the building, and is currently 1 This total assumes that local Green New Deal requirements paid by PPS. The debt service will be active until FY34. 3 would be waived. If they are not waived, this amount is This amount may be lower in FY28 as a result of expected to increase significantly. anticipated capital improvements. 2 Page 4 FISCAL IMPACT The total annual operating expenses for the proposed facility would be approximately $4.8 million, compared to the $3.3 million included in the FY27 City Manager’s recommended budget for family shelter operating expenses. The net fiscal impact of this project would be $1.5 million annually. The estimated fiscal impact of this project assumes the following: ●​ 100% guest occupancy beginning in FY284 ●​ Debt service on a $10 million bond issuance, to fund immediate capital improvements (approximately $890,000 annually for a 20-year term) ●​ An additional $4 million would be identified to fully fund capital improvements. Funding could come from one or a combination of the following sources:​ 1.​ Private donations, 2.​ Grant funds not already included in the FY26 budget or FY27 City Manager’s recommended budget, 3.​ Reallocated capital funds from other approved projects, and/or 4.​ Surplus unassigned fund balance (if available). These estimates do not include General Assistance revenue estimates. CONCLUSION(S) Relocating family shelter operations to 353 Cumberland Avenue presents an opportunity to improve service delivery in a facility better suited for long-term use. The project would, however, require a significant capital investment, as well as significant additional and ongoing operating expenses. The information provided is intended to support the Committee’s consideration of next steps. PRIOR COMMITTEE REVIEW N/A PREPARED BY Dena Libner Maggie McLoughlin Assistant City Manager Director Executive Department Department of Health & Human Services Brendan O’Connell Aaron Geyer Director Social Services Director Finance Department Department of Health & Human Services ATTACHMENTS N/A 4 The occupancy rate will impact the amount of reimbursement revenue collected, as well as operating expenses such as meals and, potentially, staffing. 3 Page 5 City of Portland | Parks, Recreation, and Facilities Department Ethan Hipple, Director To: Finance Committee​ Councilor April Fournier, Chair CC: Danielle P. West, City Manager​ Dena Libner, Assistant City Manager​ Brendan T. O’Connell, Finance Director​ From: Ethan Hipple, Director, Parks, Recreation and Facilities Department Date: May 4, 2026 Re: Status of Riverton Pool Reconstruction Project MEETING DATE 5/7/2026 ​ AGENDA ITEM Additional Capital Needs - Riverton Pool Reconstruction Project PURPOSE The memorandum informs the City Council of the status of the Riverton Pool Reconstruction Project, and seeks guidance on how to address project cost overruns resulting from unforeseen issues. COMMITTEE WORK PLAN/CITY COUNCIL GOAL ALIGNMENT N/A BACKGROUND/ANALYSIS Timeline and Current Project Status Riverton Pool has been closed since April 2023 due to mechanical and structural failures. While Phase I (repairing the deep-end pool wall) is complete, the broader renovation has hit significant hurdles. ●​ April 2023: The pool was closed following mechanical failures and significant structural issues. ●​ September 2023 – January 2024: A comprehensive structural assessment was performed on the Headwall Structure to determine the extent of rebar and concrete deterioration. ●​ March 2024: The Portland City Council officially approved funding for the pool repair project. ●​ April 2024 – October 2024: Design work commenced for the mechanical room. On-site work during this time focused on removing the gutter system, clearing loose concrete, and prepping the deep-end support wall for repair. ●​ Late 2024: Phase I was completed, successfully restoring the structural integrity of the deep-end pool wall and adding new steel framing for equipment access. ●​ February 2025: The City entered into a contract with Doten’s Construction for Phase II. ○​ Scope of Work: This phase was designed to include: 1 Page 6  ■​ Installation of new filtration and pump systems. ■​ Modification of the pool floor to reduce slope to meet state safety requirements. ■​ Full replacement of the gutter system and wall tiling. ●​ July 2025: Concrete coring for diving platforms and gutter demolition were finalized. ●​ August – October 2025: Additional unforeseen structural issues were discovered, including collapsed and corroded deck drains, necessitating a scope expansion to replace the surrounding concrete slab. ●​ September 2025: A grounding dispute began when the contractor's electrician reported 82 rebar locations failed to show electrical continuity. ●​ November 25, 2025: The City formally issued a stop-work order to investigate the grounding safety concerns. ●​ March 2026: A "bonding verification" process was initiated, requiring the deconstruction of concrete to expose rebar for forensic testing. ●​ April 6, 2026: Final testing by specialized consultants proved the original grounding system was intact, confirming the project could safely proceed. Next Steps Continuing the project will cost additional and significant funds. The rough cost estimate at this time is $1.5 million annually. In the absence of a more detailed pre-bid estimate, staff recommend that the Council consider allocating $1.6 million in the event the cost exceeds this estimate. If there is interest in continuing to pursue this project, the following options exist: 1.​ Issue $1.6M in additional bonds to complete the project. Staff recommend this approach, as it offers the fastest timeline for reopening the pool (remaining construction work is expected to take approximately eight months, following issuance of bonds). Under this option, the pool could reopen as early as Spring of 2027. This option would add an estimated $145k in annual debt service to the City’s operating budget, for 20 years, beginning in FY28. 2.​ Allocate the required funds through the FY28 CIP process. Pending FY28 CIP approval would occur in spring 2027, construction would then likely begin in summer 2027, and the pool could reopen as soon as winter 2028. Reallocate funds from an existing CIP Project. Staff do not recommend this option as it will defer and/or delay funding for at least one other much-needed project. Total Approved $2,979,000 Combination of various approved CIP accounts and Funding operating funds Paid to Date $1,513,000 Headwall complete, demolition complete, materials purchased Remaining Funds $1,464,000 These funds were encumbered to the existing contract which has been terminated Additional Funds $1,600,000 In addition to the $1,464,000 in-hand, the project requires an Required additional estimated $1,600,000 to complete. 2 Page 7 Another option would be to suspend the project until after FY28, when the allocation of additional capital funds could be considered through the CIP process. Alternatively, the Council could determine that it does not want this project to be pursued further, and that the Riverton Pool should be decommissioned. Staff do not recommend either of these options, as the pool is a valuable resource that provides affordable, safe swimming opportunities for underserved populations, school swim teams, people with disabilities, youth, and seniors. FISCAL IMPACT Based on preliminary cost estimates and assumed bond financing, the additional funding needed for this project would add an estimated $145k in annual debt service to the City’s operating budget, for 20 years, beginning in FY28. CONCLUSION(S) While the Riverton Pool reconstruction project has encountered significant and costly unforeseen challenges, the core structural and safety concerns have now been resolved. To complete the project and restore this important community asset, the City will need to commit up to an additional $1.6 million and determine a preferred funding strategy, with bonding offering the most expedient timeline. Staff seek Committee guidance on whether and how to proceed so that the project can move toward completion and the pool can reopen as soon as practicable. PRIOR COMMITTEE REVIEW N/A PREPARED BY Ethan Hipple Director Parks, Recreation, and Facilities Department ATTACHMENTS none 3 Page 8  FY27 City Manager’s Recommended Budget Presentation to Finance Committee - April 16, 2026 Page 9 Budgeting 101 - Definitions The City of Portland Budget is a fiscal plan setting out anticipated revenues and expenditures for accomplishing City services over the course of our fiscal year (which runs each July 1st through June 30th). Setting an annual operating budget is required by the City Charter. The City budget includes both the general fund and several enterprise funds. Page 10 Budgeting 101 - Definitions The general fund is the largest of the City's funds and includes funding for basic municipal services such as public safety, health and human services, and public works. The general fund is supported by property taxes and a variety of other sources including excise taxes, licenses and permits, State of Maine revenue sharing and general assistance reimbursement, charges for services from City Departments and more. The FY27 City Manager’s Recommended general fund operating budget is $278.5M. This is a $6.6M reduction from FY26, approximately a 2.3% decrease. Page 11 Budgeting 101 - Definitions The enterprise funds are self supporting funds that rely on their own revenues to support their expenditures. They do not utilize any property tax revenue to support their operations. The City currently has four enterprise funds totaling $85.4M: ● Jetport Enterprise Fund ($39.6M) ● Sewer Enterprise Fund ($35.2M) ● Stormwater Enterprise Fund ($8.8M) ● Fish Pier Enterprise Fund ($1.8M) Page 12 Tax Levy vs Tax Rate TAX LEVY: The City Council sets the tax levy during budget approval, not the tax rate. The City tax levy is the amount of property taxes required to be collected from Portland property taxpayers to fund municipal operations. TAX RATE (aka MILL RATE): The City Assessor uses the property tax levy approved by the City Council and divides it by the total taxable valuation of the City to come up with the final tax rate (also known as the mill rate or the millage rate) per $1000 of assessed value. The tax commitment and rate setting process usually does not occur until midsummer. Tax rates shown during the budget process are ESTIMATES. Page 13 Tax Rates: Difficult to Predict The tax levy increase (5% for FY27) is typically HIGHER than the tax rate increase (currently ESTIMATED at 4.2%). As new property is built in the City, the total property tax levy is spread across a larger base of property taxpayers. Tax rates shown in the budget process are ESTIMATES due to a number of factors: ● Assessed values are as of April 1 of each year. ● Property owners may appeal their valuations and appeals may stretch until much later in the calendar year. ● Final City mill rate is not set until the tax committment is completed and filed with State in late summer of each year. Page 14 Revaluation: Does not raise tax levy One important thing to note - although the revaluation is expected to result in a City-wide increase in home values, IT DOES NOT RAISE ADDITIONAL PROPERTY TAX REVENUE. It simply distributes the existing approved tax levy more equitably across all property taxpayers. Although assessed valuations will rise, there will be a corresponding reduction the tax rate, resulting in the same amount of overall tax levy to be collected. Although FY27 is not a revaluation year, the City does plan to update values again in FY28 to ensure equity across all property taxpayers. Page 15 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 16 Budgeting 101 - Median Assessed Home Value We typically present the impact of each budget proposal on the median homeowner in Portland. What does this mean? The median is the value separating the higher half of a data sample, a population, or a probability distribution, from the lower half. In simple terms, it may be thought of as the "middle" value of a data set. For example, in the data set {1, 3, 3, 6, 7, 8, 9}, the median is 6, the fourth number in the sample. The median is a commonly used measure of the properties of a data set in statistics and probability theory. The median home value is the median assessed value of single family homes in Portland is estimated to be $540,000 for FY27. Page 17 City of Portland Budgeting 101 - Revenues The City of Portland budget is funded by a variety of revenue sources. Portland’s budget is one of the most diverse budgets in New England and is 56.3% funded by non-property tax revenue sources. The FY27 budget includes total revenues of $278.5M, total estimated non-property tax revenues of $156.8M, and a required municipal property tax levy of $121.7M. Page 18  ● Transmittal Letter from City Manager ● FY27 Comparative Budget Plan ● FY27 Non-Tax Revenue by Department ● FY27 Tax Levy by Budget Category City Manager’s ● FY27 Staffing FTE Change Recommended Budget “Blue Book” Summary: What is included for FY27? Page 19 City of Portland Budgeting 101 - Revenues Page 20 City of Portland Budgeting 101 - Revenues 31 - Property Taxes - This is the total amount of property taxes required to be collected to support municipal operations 31 - Other Local Taxes - This category includes Excise Tax revenue and a revenue offset due to required Tax Increment Financing (TIF) payments and districts. 32 - Licenses and Permits - Business license revenue, permitting & inspections revenue, limited other Department permits etc. 33 - Intergovernmental Revenue - State & Federal revenue including State of Maine revenue sharing, general assistance reimbursement, grant revenues and more. Page 21 City of Portland Budgeting 101 - Revenues 34 - Charges for Services - Where you will find majority of Department revenues via charge for services they provide (examples include Parks & Rec program fees, berthing fees, and HHS clinic fees etc). 35 - Fines Forfeit Penalties - This category includes parking tickets and boots, code violation fees including restaurant inspection violations and more. 36 - Use of Money and Property - Parking meter income, parking garages income, rental income, interest income. 39 - Other Sources - Debt service reimbursement and other reimbursements from enterprise funds, employee contributions for benefits and various otherPage 22 misc. City of Portland Budgeting 101 - Fund Balance Fund Balance Use / Restoration - Although we typically reserve fund balance use for one time expenditures (such as those included within the Capital Improvement Plan budget), we have in recent years begun using fund balance to close budget gaps. Fund balance is only recommended for use when we have a surplus fund balance (i.e. a balance above our stated fund balance policy thresholds) and typically in situations where the use of fund balance is not expected to continue for multiple fiscal years. The amount of fund balance being currently recommended for use within the FY27 City Manager’s Recommended Budget is $4M. This is part of a multi-year plan to return to only nominal fund balance use within the operating budget. Page 23 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 24 Page 25 Page 26 Page 27 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 28 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 29 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 30 FY27 City Manager’s Recommended Budget - Department Review Schedule *tentative* Thursday, May 7th ● Parking ● Executive ● Housing and Economic Development ● Legal ● Answers to Questions from Previous Meetings ● Public Hearing and Vote on FY27 City Manager’s Recommended Budget Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Questions & Answers Page 42 City of Portland, Maine City Manager's Recommended Budget FY27 Budget July 1, 2026 - June 30, 2027 Page 43 City of Portland | Executive Department Danielle P. West, City Manager To: Mayor Dion and Members of the Portland City Council CC: City of Portland Leadership Team and City Staff From: Danielle P. West, City Manager Date: April 13, 2026 Re: City Manager’s FY27 Recommended Budget Pursuant to Article VI, Section 5(e) and Article VII, Sections 5 and 6 of the City of Portland Charter, I am hereby submitting the City Manager’s Recommended $363.9M Fiscal Year 2027 (FY27) Municipal Operating Budget. This was an extremely difficult budget to formulate within City Council guidance given the increasing costs of goods, services, and labor, heightened funding uncertainty at the state and federal levels, and rapidly rising health insurance costs. In January, we began the budget process with discussions with the Council and Finance Committee to set shared expectations for the upcoming fiscal year. The Council was briefed on the many challenges facing the City in FY27, most notably a significant increase in the cost of employee health insurance, a large increase in the tax levied by Cumberland County, a reduction in projected State revenue sharing, and a continued rise in the cost of employee salaries and wages. Councilors indicated that in spite of these challenges, they hoped to limit the impact to property taxpayers and not trigger cuts to longtime core City services. Six of the nine Council members weighed in with specific budget guidance seeking to limit the tax rate increase to between 5-7%. When Department leaders submitted their budget requests this year, however, their initial requests resulted in a proposed tax levy increase of approximately $22.5M (or 19% tax rate increase). When combined with the non-department expense items mentioned above, that increase grew to over $24M (or 21%). In order to achieve the Council’s recommended tax rate increase, we had to work with Departments to reduce FY27 their budget requests by approximately $18M in total. I truly appreciate the work Department leaders did to reduce their requests despite the need and importance of the services they provide. They presented me with many options including, but not limited to, position cuts and not filling vacancies, delaying expenses to future fiscal years, and raising and expanding various fees. After much thought and discussion, and with an eye toward maintaining City core services, we selected several proposed options in order to reduce the proposed tax levy increase. The most notable of these being the reduction of 74.3 FTE’s from the general fund budget. Although many of these positions are vacant, others were layoffs resulting from the wind down of shelter operations at 166 Riverside Industrial Parkway. We also added or increased fees in a number of Departments including Fire, Health & Human Services, Parking, Parks, Recreation & Facilities, Planning & Urban Development, Permitting & Inspections, and more. We additionally had to make several changes to our health insurance plan in order to help control the rising costs. As mentioned above, at the beginning of this process we were faced with an over 30% estimated increase in health insurance costs, which the City pays on behalf of its employees. We have set to work at that time to reduce the City’s health insurance expenses. We were able to accomplish that goal by eliminating coverage for GLP1s for weight loss and increasing premiums. We also plan to protect the City moving forward by purchasing stop-loss insurance, which will limit our liability for very large high-cost health insurance claims within our plan that we struggled to address this past fiscal year. 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov Page 44 We have been continuing to work with our lobbyists, the State Delegation, and the City’s Legislative Committee to address the City’s costs related to General Assistance (GA) reimbursement funding. While Portland takes its state mandated GA obligation very seriously, data shows that we continue to serve more people from across the State, and out of the State, than people who are from Portland. Due to this, we continue to advocate for increases in reimbursement and the cost-sharing model between the state and municipalities. We also continue to work with the Council regarding how we operate and fund our emergency shelter services. This year’s budget includes the elimination of the emergency shelter we operated at 166 Riverside Industrial Parkway (based on Council guidance this service ended effective early April 2026) for single asylum seekers, as well as a reduction in costs related to our Family Shelter operation. Both of these items are related to the decrease in the need for such services due to the pace of asylum seeker arrivals slowing significantly. Thanks to the Council including funds in the FY26 budget, we conducted a community survey in late 2025 that provided an opportunity for Portland residents to share their feedback and insights regarding the programs and services provided by the City. The purpose of this survey was to objectively assess and collect opinions and feedback on City programs, services, and long-term investments; to support decision making that reflects community priorities; and to establish a benchmark to measure ongoing progress. High levels of satisfaction were reported by residents regarding core operational services, such as public safety, solid waste services, and customer service from City employees. These results directly underscore the importance and effective allocation of current budget funds supporting these functions. The survey results confirmed that the community perceives these essential services as clear strengths of City operations. This positive feedback validates the continued budgetary commitment to maintaining and enhancing the quality of these foundational operations, ensuring resources are directed toward services that consistently meet resident expectations and contribute to a high quality of life within Portland. Because of this, you will see maintenance of core services and many of the Council’s goals reflected and addressed in the FY27 recommended budget. While I was pleased to see the high levels of satisfaction with City services, 75% of respondents did express dissatisfaction with the affordability of living in Portland, and so it was very important for me to bring forward a fiscally responsible budget recommendation within the Council’s guidance. Overall, it was incredibly difficult to close the budget gap described above. This is despite our best efforts to make revisions to Department requested budget proposals, set aside new requests, account for savings from staff vacancies, increase revenue projections, and recommend fee increases. In fact, in order to meet all of the components of the Council guidance, the budget I’m bringing forward recommends the use of $4M in unassigned fund balance to bring the FY27 tax levy to $121,722,845 or an approximately 5% tax levy increase. When factoring in an estimated increase in the local assessed valuation of $150,000,000 in growth, the impact to the City portion of the projected FY27 tax rate is 24 cents or an approximately 4.2% tax rate increase. At this time, the estimated impact of this increase on an average homeowner with a median property valued at $540,000 would result in an additional $130 in annual property taxes.1 1 It is important to note that the final tax rate increase will not be known until the Assessor’s Office completes its assessment work and finalizes the tax commitment in late summer 2026. 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 2 Page 45 FY27 DEPARTMENTS AND BUDGET HIGHLIGHTS OF NOTE Total general fund spending for FY27 is budgeted to decrease by $8.5M or approximately 3.1% (before consideration of County Tax and METRO Assessment). Inclusive of increases in County Tax and METRO, total general fund and assessment spending is budgeted to decrease by $6.5M or 2.3%. The following are some Departmental budget highlights of note: Employee Benefits: The single biggest budget challenge of FY27 was the significant increase in the cost of our employer funded health insurance. The core cost of the services has risen significantly. The City has also been successful in filling vacant positions, increasing the number of employees and family members on the plan. Although we are limited in the ways we can influence health plan costs, we have made a number of changes which have reduced the total increase in this budget. In total, costs of employee benefits (including retirement contributions) is projected to rise by $6.6M in FY27. ​ ​ County Tax: For FY27, Cumberland County has informed the City that taxes will be rising by over $1.3M (14.5%) and will be nearly $10.4M for FY27. This represents approximately 25% of the total municipal tax levy increase in the current fiscal year. ​ ​ City Clerk: The City Clerk budget for FY27 includes the anticipated minimum wage increases from the citizen initiated minimum wage referendum. It also includes new software for clean elections funds tracking, as required by voter approved changes to the City’s Charter. Overall, the budget is increasing by $144k (16.7%) for FY27. City Council: The City Council’s budget for FY26 included several one time expenditures that are not being carried forward into FY27. As a result, the budget is decreasing by approximately $158k.​ ​ Parking: The Parking Division budget includes increases in fees and expanded hours of operation for FY27. Most notably, the parking meters will be enforced for an additional hour Monday through Saturday from 6PM to 7PM.2 Additionally, the City will begin limited hours of enforcement on Sundays from 10AM to 4PM. One additional staff member will be needed for this effort. Police: The Police Department budget for FY27 reflects the elimination of a number of vacant officer positions. This elimination includes assumptions about how many officers we will realistically be able to hire in the upcoming year. The budget includes a $3.7M increase in funding overall (18.4%) resulting from the last City Council approved collective bargaining agreement. Dispatch: The dispatch budget for FY27 reflects a $313k increase (approximately 6.8%). For many years, dispatch employees were employed by both Portland and South Portland. The +1FTE reflected in FY27’s budget reflects finalization of the plan to have all Dispatch employees within Portland’s budget. Costs are split between the two communities based on census so there is no significant new cost as a result of this shift. Health & Human Services (HHS): As determined by the Council in early 2026, we have wound down shelter operations at 166 Riverside Industrial Parkway effective in early April 2026 as asylum seeker arrivals have significantly slowed. As a result, this budget reflects significant reductions in staffing levels and expenses within HHS. The HHS budget also includes minor eliminations of vacant positions at the Barron Center due to lower than anticipated patient census, and changes in staffing within Public Health related to expiration of grants. Overall, HHS’s budgeted spending is decreasing by 8.6% or $4.4M for FY27 Portland Public Library: The Portland Public Library budget is rising to approximately $5.4M for FY27. In line with City Council guidance, their increase has been limited to 5%. 2 Downtown Portland workers are encouraged to take advantage of the Portland Downtown District’s Park and Work Program and/or use public transportation whenever possible. 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 3 Page 46 Debt Service: The Debt Service budget is decreasing by $20.9M due to pending expiration of the pension obligation bonds on June 1, 2026. However, the majority of this decrease is not having an impact on the tax rate, as there is also a year over year reduction in the use of debt service reserve and fund balance of approximately $11M, and a loss in debt service reimbursement from the School Department and the Enterprise Funds related to their portion of pension obligation bond debt service. METRO: As described to the Council in the late fall and mentioned above, the METRO budget included a nearly $600k increase in assessment to Portland (20%) due to their expansion of service levels with Federal funds which are set to expire over the next 18 months. Council was supportive of continuing to fund these service levels with taxpayer dollars in FY27. FY26 RECAP Despite continued staff vacancies across City departments, City staff did amazing things in FY26 with the resources they had available. I am continually amazed and proud of all the work they do on a daily basis. Since a municipality’s budget is the primary policy document reflecting the Council’s and our community’s priorities for the year, I feel it’s important for my budget letter to include key highlights (as outlined below) from several of our departments for FY26. This is one communication tool that we use to inform our residents and taxpayers about the services the City provides. During the calendar year 2025, the City’s Social Services Division successfully transitioned 682 individuals from homelessness into permanent housing. Our Project HOPE (Housing Opportunities for People in Encampments) and Resettlement program housed 160 individuals directly without ever needing to enter the shelter system. For those requiring immediate stabilization, the City maintained 583 year-round beds across three facilities: the Homeless Services Center (HSC), the Family Shelter, and 166 Riverside. Together, these sites served 1,641 individuals, providing 164,883 bed nights (representing over 451 years of homelessness). These shelters focused on comprehensive wrap-around services to connect guests with healthcare and long-term supportive housing. Social Services also assumed direct operation of the 2025-2026 emergency warming shelter. This move increased capacity by 60 guests during extreme weather events, ultimately serving an additional 382 individuals. Over the past year, the Public Health Division continued its efforts to provide essential services, strengthen community health and safety, and respond to the evolving public health needs of the community. Staff distributed 31,916 Naloxone doses and other harm reduction supplies directly to clients and through organizational partners across Cumberland and York counties. The availability of naloxone has been a driving factor in Maine's declining overdose fatalities. Clients reported 857 community overdose reversals (Naloxone was administered by someone other than a first responder, resulting in a non-fatality) and a 31% decrease in non-fatal overdoses was tracked across Cumberland County. With Opioid Settlement Funding, a Syringe Redemption Project increased the return rate of syringe waste to the city-run Syringe Services Program by 22%, bringing the total return rate to 86%. Staff are proud of the work to reduce overdose deaths and the risks of drug use. Additionally, patient navigators made 4,516 referrals to connect clients with medical care, case management, substance use treatment, and recovery services. Through the clinical programs, staff delivered free and low-cost services to connect patients with essential services. Most common program engagement by patients included: Immunization (2,866), Portland Community Free Clinic (215), Maternal & Child Health (97), and STD Clinic (860). Patients are not necessarily unique as some see multiple services. Additional highlights include: 101 patients receiving free optometry consults and eyewear through a short-term grant; 110 patients utilizing DoxyPEP upon its introduction to the STD Clinic; and expanding vaccination availability and reducing barriers to access by offering a walk-in vaccination clinic twice every week. The Barron Center, committed to being the preferred nursing provider for long-term and/or rehabilitative care, received a 4-star rating from the Centers for Medicare & Medicaid Services. In the 2025 calendar year, they served 193 unique residents with a combined 40,246 bed nights (~equivalent to over 110 years). A major highlight this year was the introduction of the Lucynt Machine, an innovative tool that uses light and motion to physically and cognitively engage residents in a way that 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 4 Page 47 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 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 5 Page 48 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 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 6 Page 49 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. 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 7 Page 50 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 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 8 Page 51 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 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 9 Page 52 Budget Appropriations & Comparative Summary CM Recommended FY27 / FY26 FY25 FY26 FY27 $ chg % chg City General Fund Revenues 31 Property Taxes $113,473,286 $115,926,519 $121,722,845 5,796,326 5.0% 31 Other Local Taxes 4,591,511 4,228,477 1,866,477 (2,362,000) -55.9% 32 Licenses & Permits 13,094,035 8,619,540 9,797,172 1,177,632 13.7% 33 Intergovernmental Revenue 35,532,936 21,959,353 22,976,434 1,017,081 4.6% 34 Charges for Services 40,380,586 48,353,619 49,283,995 930,376 1.9% 35 Fines, Forfeits and Penalties 2,741,251 2,587,135 2,620,635 33,500 1.3% 36 Use of Money and Property 20,506,310 18,291,950 18,505,077 213,127 1.2% 39 Other Sources 54,437,294 56,283,586 47,712,853 (8,570,733) -15.2% Fund Balance Use / (Restoration) - 8,800,000 4,000,000 (4,800,000) -54.5% Total General Fund Revenues $284,757,209 $285,050,179 $278,485,488 (6,564,691) -2.3% - City General Fund Expenditures 100-11 City Council $480,786 $687,937 $530,310 (157,627) -22.9% 100-12 City Clerk 733,525 869,026 1,013,064 144,038 16.6% 100-13 Executive 1,384,639 1,736,794 1,684,371 (52,423) -3.0% 100-14 Assessor 599,654 851,874 868,512 16,638 2.0% 100-15 Admin 1,485,438 1,557,717 1,646,868 89,151 5.7% Treasury 884,371 889,624 957,187 67,563 7.6% Finance 2,369,809 2,447,341 2,604,055 156,714 6.4% 100-16 Legal 1,155,072 1,307,446 1,398,180 90,734 6.9% 100-17 Human Resources 1,463,638 1,680,747 1,724,097 43,350 2.6% 100-18 Admin 1,552,503 1,575,807 1,752,990 177,183 11.2% Elm Street Garage 302,345 327,125 340,321 13,196 4.0% Spring Street Garage 925,337 609,962 623,916 13,954 2.3% Temple Street Garage 59,970 121,800 123,108 1,308 1.1% Parking 2,840,155 2,634,694 2,840,335 205,641 7.8% 100-19 Admin 926,512 1,020,107 1,089,131 69,024 6.8% Portland Development Corp 37,750 42,352 42,352 - 0.0% Housing & Comm. Development 687,944 834,035 837,552 3,517 0.4% Housing & Econ. Development 1,652,206 1,896,494 1,969,035 72,541 3.8% 100-21 Administration 1,572,815 1,590,363 1,754,676 164,313 10.3% Uniformed Operations Group 12,896,976 13,310,915 16,506,859 3,195,944 24.0% Bureau Investigative Services 2,946,653 3,467,795 3,555,853 88,058 2.5% Operations Support Services 1,556,918 1,273,309 1,462,222 188,913 14.8% Jetport Security 693,102 703,876 814,022 110,146 15.6% Page 53 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% Page 54 Budget Appropriations & Comparative Summary CM Recommended FY27 / FY26 FY25 FY26 FY27 $ chg % chg Ice Arena 669,245 624,773 654,898 30,125 4.8% Public Assemblies 1,192,256 1,260,378 1,708,793 448,415 35.6% Concessions 986,412 811,140 863,034 51,894 6.4% Custodial Services 1,448,796 1,368,143 - (1,368,143) -100.0% Merrill Auditorium 246,365 237,149 264,057 26,908 11.3% Parks Rec & Facilities 13,789,760 14,138,397 14,422,328 283,931 2.0% 100-35 Admin 525,923 482,719 530,042 47,323 9.8% Trades 698,594 811,547 937,387 125,840 15.5% School HVAC 586,779 - - - 0.0% Public Safety Bldg. 372,239 291,730 292,510 780 0.3% City Hall 1,439,329 2,127,491 2,103,060 (24,431) -1.1% Merrill Auditorium (PB) 196,322 298,965 269,745 (29,220) -9.8% Hadlock Stadium 407,032 350,570 365,995 15,425 4.4% Expo Building 243,528 281,900 281,970 70 0.0% Canco Road Buildings 350,804 407,630 467,730 60,100 14.7% Other Public Buildings 205,444 245,025 251,085 6,060 2.5% Waterfront 1,467,173 1,570,113 1,658,428 88,315 5.6% Custodial Services - - 799,462 799,462 100.0% Public Buildings & Waterfront 6,493,167 6,867,690 7,957,414 1,089,724 15.9% 100-44 Admin 629,224 793,870 696,685 (97,185) -12.2% Public Health 3,181,940 4,074,557 3,733,815 (340,742) -8.4% Social Services 25,449,151 28,652,282 25,073,090 (3,579,192) -12.5% Barron Center 15,925,698 18,307,608 17,881,864 (425,744) -2.3% HHS 45,186,013 51,828,317 47,385,454 (4,442,863) -8.6% 100-47 Debt Service 59,676,737 60,899,384 40,028,844 (20,870,540) -34.3% 100-48 Public Library 4,891,900 5,136,495 5,393,315 256,820 5.0% 100-51 Pension 10,786,586 11,521,999 12,021,999 500,000 4.3% 100-52 Health Insurance 25,632,374 27,067,549 34,185,162 7,117,613 26.3% Workers' Comp 1,275,307 1,714,400 1,679,400 (35,000) -2.0% FICA 1,606,565 1,578,873 1,791,074 212,201 13.4% Group Life 306,286 260,451 260,451 - 0.0% Unemployment 67,857 100,000 100,000 - 0.0% Employee Benefits 28,888,389 30,721,273 38,016,087 7,294,814 23.7% 100-61 Contingency 8,407 250,000 250,000 - 0.0% 100-62 Liability Insurance 1,037,339 1,258,404 1,296,908 38,504 3.1% 100-65 Regional Transpotation Program 68,199 70,000 70,000 - 0.0% Page 55 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 56 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 57 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 58 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 59 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 60  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund 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 61  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund 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 62  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund 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 63  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund 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 64  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 65  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 66  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 67  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 68  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 69  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 70  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 71  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 72  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 73  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 74  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 75  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 76  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 77  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 78  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 79  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 80  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 81  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 82  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 83  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 84  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund 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 85  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund 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 86  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 87  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 88  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 89  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 90  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund 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 91  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund 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 92  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 93  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 94  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 95  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 96  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 97  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 98  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 99  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 100  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 101  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund 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 102  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 103  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 104  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 105  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 106  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 107  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 108  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Public Works 31 Public Works Administration 10031100 10031100 Total EXPENDITURE $745,119 $772,751 $772,751 $1,037,656 $264,905 34.28% 10031100 Total REVENUE ($337,064) ($387,128) ($387,128) ($492,723) ($105,595) 27.28% ** Public Works Administration NET $408,055 $385,623 $385,623 $544,933 $159,310 41.31% Total $385,623 PW Operations 10031202 Total EXPENDITURE $2,131,548 $2,205,898 $2,212,881 $2,301,740 $95,842 4.34% 10031202 Total REVENUE ($1,119) ($1,000) ($1,000) ($41,000) ($40,000) 4000.00% ** Districting NET $2,130,429 $2,204,898 $2,211,881 $2,260,740 $55,842 2.53% 10031203 Total EXPENDITURE $3,639,282 $3,346,490 $3,702,628 $3,391,456 $44,966 1.34% 10031203 Total REVENUE ($2,783,134) ($2,781,244) ($2,781,244) ($2,829,954) ($48,710) 1.75% ** Solid Waste NET $856,148 $565,246 $921,384 $561,502 ($3,744) -0.66% 10031204 Total EXPENDITURE $229,227 $239,267 $239,267 $253,797 $14,530 6.07% 10031204 Total REVENUE ($81,913) ($85,410) ($85,410) ($92,212) ($6,802) 7.96% ** Communications NET $147,314 $153,857 $153,857 $161,585 $7,728 5.02% 10031205 Total EXPENDITURE $554,168 $652,865 $652,865 $692,212 $39,347 6.03% 10031205 Total REVENUE ($491,650) ($659,465) ($659,465) ($759,792) ($100,327) 15.21% ** Portland Downtown District NET $62,518 ($6,600) ($6,600) ($67,580) ($60,980) -923.94% 10031206 Total EXPENDITURE $1,719,977 $1,646,072 $1,646,072 $1,928,013 $281,941 17.13% 10031206 Total REVENUE ($21,509) ($23,900) ($23,900) ($36,400) ($12,500) 52.30% ** Winter Operations NET $1,698,468 $1,622,172 $1,622,172 $1,891,613 $269,441 16.61% 10031207 Total EXPENDITURE $1,135,107 $1,167,817 $1,269,445 $1,214,517 $46,700 4.00% ** Island Services NET $1,135,107 $1,167,817 $1,269,445 $1,214,517 $46,700 4.00% 10031208 Total EXPENDITURE $1,989,620 $2,040,752 $2,166,614 $2,413,749 $372,997 18.28% 10031208 Total REVENUE ($1,497) ($198,650) ($198,650) ($312,650) ($114,000) 57.39% ** Traffic & Transportation Ops NET $1,988,123 $1,842,102 $1,967,964 $2,101,099 $258,997 14.06% Total $7,549,492 *** PW Operations $8,018,107 $7,549,492 $8,140,102 $8,123,476 $573,984 7.60% PW Engineering Division 10031302 Total EXPENDITURE $478,403 $560,448 $560,448 $566,371 $5,923 1.06% 10031302 Total REVENUE ($947,812) ($1,401,530) ($1,401,530) ($1,640,620) ($239,090) 17.06% BudgetBookPresentation-CM 1 of 3 4/13/2026 5:14:55 PM (spavlak) Page 109  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 110  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 111  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 112  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 113  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 114  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 115  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $484,920 $506,631 $506,631 $609,652 $103,021 20.33% * Administrative Svcs $4,124 $5,750 $5,750 $8,000 $2,250 39.13% * Contractual Services $32,394 $34,265 $34,265 $39,265 $5,000 14.59% * Maintenance & Repair $1,731 $5,000 $5,000 $7,500 $2,500 50.00% * Rentals $436,094 $550,590 $550,590 $609,550 $58,960 10.71% * Supplies $748,732 $542,600 $542,600 $652,810 $110,210 20.31% * Utilities $0 $1,236 $1,236 $1,236 $0 0.00% * Capital Outlay $0 $0 $0 $0 $0 --- 10031206 Winter Operations $1,719,977 $1,646,072 $1,646,072 $1,928,013 $281,941 ExpenseCategoryPresentation-CM 6 of 12 4/13/2026 9:12:55 PM (spavlak) Page 116  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 117  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 118  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 119  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 120  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 121  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 122  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 123  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 124  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 125  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 126  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 127  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 ExpenseCategoryPresentation-CM 5 of 15 4/13/2026 9:15:20 PM (spavlak) Page 128  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 ExpenseCategoryPresentation-CM 6 of 15 4/13/2026 9:15:20 PM (spavlak) Page 129  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 130  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 131  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 132  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 133  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 134  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 ExpenseCategoryPresentation-CM 12 of 15 4/13/2026 9:15:20 PM (spavlak) Page 135  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 136  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 137  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 138  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 139  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 140  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 141  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contractual Services $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 142  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 143  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 144  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 145  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 146  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 147  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 148  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 149  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 150  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 151  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 152  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 153  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Health & Human Services 44 * Payroll $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 154  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 155  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 156  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 157  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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) ExpenseCategoryPresentation-CM 4 of 6 4/13/2026 9:19:27 PM (spavlak) Page 158  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $944,678 $1,130,133 $1,086,282 $1,283,204 $153,071 13.54% * Benefits $379 $600 $600 $1,200 $600 100.00% * Administrative Svcs $294 $16,200 $16,200 $17,700 $1,500 9.26% * Client Expenses $645 $1,000 $1,000 $1,000 $0 0.00% * Contractual Services $178,945 $142,960 $142,960 $162,960 $20,000 13.99% * Maintenance & Repair $2,117 $1,000 $1,000 $1,000 $0 0.00% * Rentals $1,015 $1,000 $1,000 $1,000 $0 0.00% * Supplies $47,363 $48,500 $48,500 $53,500 $5,000 10.31% 10044205 Portland Public Health Clinic $1,175,436 $1,341,393 $1,297,542 $1,521,564 $180,171 **** Health & Human Services $3,030,042 $4,074,557 $3,221,891 $3,733,815 ($340,742) -8.36% ***** General Fund $3,030,042 $4,074,557 $3,221,891 $3,733,815 ($340,742) -8.36% ExpenseCategoryPresentation-CM 5 of 6 4/13/2026 9:19:27 PM (spavlak) Page 159  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 160  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 161  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,755,384 $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 162  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $6,726,079 $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 163  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 164  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 165  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 166  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 167  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 168  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 169  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 170  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 171  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 172  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 173  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 174  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund 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 175  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund 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 176  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 177  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 178  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 179  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 180  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund 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 181  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund 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 182  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 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 * 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 184  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 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 * 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 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 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 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 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 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 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 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 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 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 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 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 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 192  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 193  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 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 * 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 195  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 196  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 197  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 198  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $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 199  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 200  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 201  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 202  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 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 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 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 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 * 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 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 $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 206  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * 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 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 * 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 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 * 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 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 * 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 210  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 Enterprise Funds (500s): 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 211  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 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 212  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 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 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 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 * 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 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 * 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 216  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 217  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 218  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 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 * 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 220  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 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 * 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 ExpenseCategoryPresentation-CM 4 of 11 4/13/2026 9:09:39 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 $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 223  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 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 * 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 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 $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 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 $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 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 * 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 228  Finance Department Brendan O’Connell Finance Director May 3, 2026 FY27 Budget Frequently Asked Questions and Answers During the past several months and budget cycles, the City has fielded many questions from residents of the city and members of the City Council in regards to the annual budget process. Many of these questions have come up repeatedly via phone, email and in person over the years. This memo is intended to summarize responses to many of the frequently asked questions (“FAQ”). This document will be updated as the FY27 budget process progresses with responses to any new frequently asked questions from the Finance Committee, City Council, and public. Question 1: What is the breakdown of the tax rate between City and School operations? Is it 50/50 between the City and Schools? (updated 4/16/26) The City of Portland committed tax rate for FY26 is $11.98 and the breakdown is not 50/50. The City tax rate was $5.71 (43.9% of committed tax rate), the County tax rate was $0.45 (3.8% of committed tax rate) and the Portland Public Schools tax rate was $6.27 (52.3% of committed tax rate). This is projected to change slightly in FY27, as noted in the chart below. ​ FY26 (Final) FY27 (Estimated) ​ Rate % Of Rate % Of Total Total School 6.27 52.3% 6.63 52.7% City 5.26 43.9% 5.44 43.2% County 0.45 3.8% 0.51 4.1% TOTAL 11.98 100% 12.58 100% Question 2: Can you provide additional information regarding impacts of changes to the combined tax rate / mill rate? For example, what amount of increase to the tax levy (in dollars) is equivalent to a 1% increase? (updated 4/16/26)​ ​ The FY27 estimated mill rate for the City is $12.58 based on a total tax levy of $257,164,091. Based on this amount and an FY27 estimated local assessed valuation of $20,447,000,000:​ ​ 1 Page 229  Finance Department Brendan O’Connell Finance Director May 3, 2026 - For every $2,571,640 of tax levy increase the tax rate would increase by 1%​ - For every $204,470 of increase to the tax levy the tax rate would increase by $0.01.​ - For every $0.01 of increase to the tax rate, the median homeowner pays an additional $5.40 in annual taxes​ ​ The final valuation and mill rate will not be known until summer 2026 once the tax commitment has been finalized. Amounts shown during the budget process are ESTIMATES. Question 3: What external organizations receive funding as part of the annual operating budget? (updated 4/16/26) ​ The organizations listed below receive significant annual funding as part of the annual operating budget. We have added detail of each organization and the amount of expenditure below. The list does not include organizations which are under contract for provision of core services within our City Departments (aka vendors). ​ Cumberland County assessed an FY27 tax of $10,395,163 to the City of Portland. This is a $1.3M increase from FY26 to FY27 (14.5%) and is approximately 25% of the total 24 cent increase within the FY27 City Manager’s recommended budget. The City has very limited control over the amount that is assessed by the County and receives very few services in return. It is worth noting that the State of Maine legislature passed a bill which would provide approximately $4M in funding to County jails across the state. If this funding was distributed per capita and used to reduce reliance on taxpayer support, it could reduce Portland’s County Tax assessment by approximately $160,000. However, the bill has not yet been signed by Governor Mills and funding distributions are still to be determined. The Portland Public Library is receiving $5,393,315 in FY27 recommended funding. This is a 5% increase from the prior year The Portland Public Library is a component unit of the City. A component unit is a legally separate entity for which a primary government is financially accountable. It serves as a unit of accounting definition, ensuring comprehensive financial reporting. The Portland Public Library funding represents approximately 4.4% of the overall municipal portion of the tax rate and is shown separately within the City budget overall. ​ ​ Greater Portland METRO: In October 2025, Metro’s Board of Directors unanimously approved the 2025 budget and municipal assessments. The City has 30 days to reject the METRO budget, but this does not typically occur since the City has 5 seats on the METRO Board. Acceptance of the annual METRO budget and local assessment by the City is achieved either through formal council action (or no action at all. METRO will receive an assessment of $3,598,380 in FY26 (an approximately 20% increase due to METRO’s desire to continue funding enhanced bus service previously financed with one time Federal funds) and their Regional Transportation Program is budgeted for an additional $80,000. The METRO Assessment is shown 2 Page 230  Finance Department Brendan O’Connell Finance Director May 3, 2026 separately within the City budget overall. It is worth noting that METRO has expressed an intent to increase assessments to Portland by an additional 20-30% in FY28 as well. ​ Creative Portland receives $200,000 within the Housing and Economic Development budget (funded via a contribution from the Downtown area wide TIF). When the Downtown TIF was approved, Creative Portland was included as an eligible expense. In 2023 the City Council passed a set of amendments to the Downtown TIF that increased the potential annual maximum Creative Portland funding to $200,000. The Creative Portland funding is included within Housing and Economic Development. The Memberships/Contributions Department within the City’s overall budget houses many smaller contributions to other organizations within our Contributions budget line. The following organizations receive funding within the Contributions budget:​ ​ Greater Portland Council of Governments (GPCOG) is budgeted for dues of $154,000 and an additional local match request of $40,000 for a total of $194,000 in FY27 budgeted funding. The City has 1 member on GPCOG’s 12 member Executive Committee. Membership is not required and the City could withdraw at any time. However, continued membership is being recommended as part of the FY27 budget. Staff recommends the City seek further budget transparency from GPCOG if future increases in City funding are requested. Portland Media Center is budgeted for funding of $187,000 in FY27. ​ ​ Portland Harbor Commission is budgeted for funding of $87,550 in FY27. The Portland Harbor Commission consists of five representatives charged with the responsibility of regulating navigation and commerce within Portland Harbor. The Commission’s authority results from various private and special laws passed by the Maine Legislature. The Commission includes two members appointed by the City of Portland, two members appointed by the City of South Portland, and one member appointed by the Governor representing the State of Maine. The $87,550 represents 50% of the requested municipal contributions - an additional $87,550 was requested from South Portland for FY27. Maine Municipal Association: The contributions budget also includes the City’s membership dues of $93,500 for the Maine Municipal Association (MMA). MMA provides incredible value to the City across a broad variety of areas including insurance, workers compensation, risk management, legal services, State and Federal advocacy, trainings, and more. ​ ​ Peaks Island Council: The Peaks Island Council, as established in Article IV of Chapter 9 of City Code, may make recommendations of funds designated or appropriated by the City or received from other sources for transportation or parking initiatives or other purposes. Their annual request is received and approved by the Council within a standalone order each fiscal year, funding for a variety of island support items. The funding request for FY27 remained flat at $45,000. ​ ​ 3 Page 231  Finance Department Brendan O’Connell Finance Director May 3, 2026 ​ Question 4: The FY27 budget includes elimination of 72.3 FTE. When considering these eliminations, how many vacancies will remain in the City budget as of July 1, 2026? (Updated 4/26/26)​ According to Human Resources, based on positions eliminated in the FY27 budget, the following vacancies will still exist on July 1, 2026 (ignoring the potential impact of positions filled / vacated over the next 2 months). ​ ​ City Clerk - 1​ ​ ​ Parking - 0​ ​ Permitting/Inspections - 0 Executive - 3​ ​ ​ HECD - 1​ ​ Jetport - 3 Assessors - 0​ ​ ​ Police - 19​ ​ IT - 0 Finance - 0​ ​ ​ Dispatch - 11​ ​ Public Works - 11 Legal - 0​ ​ ​ Fire - 0​ ​ Parks, Rec & Facilities - 14.85 Human Resources - 1​ ​ Planning - 0 ​ ​ HHS - Public Health & Social Services - 31.40​ ​ ​ ​ ​ ​ ​ ​ HHS - Barron Center and Elder Affairs - 26.20​ ​ Please note - the figures above also do not include estimated recruits who are expected to be in the mid-2026 and early 2027 State of Maine police academies. ​ ​ Question 5: The City received significant Federal COVID relief funding (American Rescue Plan Act Funds) which was required to be appropriated by 12/31/24 and is required to be fully spent by 12/31/26. Can you provide an update on these deadlines? (updated 5/3/2026) ​ The City has remained in full compliance with all American Rescue Plan Act (ARPA) obligation and spending deadlines. 100% of our funds ($46,290,652.00) were obligated via contract and reported as such within the US Treasury Reporting Portal as of 12/31/24. Through 03/31/25, $45,674,114.62 of the funds had been expended. Remaining unspent ARPA funds (approximately $600k) are expected to be used in the next three months of 2026. The City’s responsible fiscal management of these funds has prevented any fiscal cliffs related to ARPA funding in any municipal operating budget. Question 6: The City has a strong fund balance policy which aligns with municipal government best practices. Is fund balance the same as a “rainy day fund” and what is the most recent unassigned fund balance figure? (Updated 5/3/2026) The City’s fund balance policy was set in alignment with municipal government best practices. It is “the goal of the City is to achieve and maintain unassigned fund balance at 16.66% of General Fund expenditures (two months of expenditures for both the City and Portland Public Schools) measured on a Generally Accepted Accounting Principles (“GAAP”) basis.” The use of the term fund balance is limited to governmental funds, where it is used to describe the difference between a fund’s assets plus deferred 4 Page 232  Finance Department Brendan O’Connell Finance Director May 3, 2026 outflows of resources and liabilities plus deferred inflows of resources.1” ​ ​ Unassigned fund balance is not the same as the rainy day fund as it represents the portion of a City’s resources that are not earmarked or legally constrained for specific purposes. Unassigned fund balance is commonly used by cities to meet ongoing cash flow needs and to finance monthly operating expenditures. In contrast, a rainy day fund is typically in reference to a reserved fund that is only used in emergencies. Most municipal governments only collect a significant portion of their revenues at two points in the fiscal year (property tax collection dates), so Portland’s unassigned fund balance fluctuates downward in July, August, and September (i.e. the General Fund operates at a financial loss in each of those months), then typically rebounds in October, falls in November, December, January, and February, rebounds in March, and then falls in April, May and June. If not for our strong fund balance policy, the City would need to frequently utilize a line of credit with a local bank and we would incur significant interest expense during our non-property tax collection months.. The City spends nearly $40M per month across all funds and our strong fund balance policy allows us to responsibly manage cash flows for the City, Schools, and other funds, minimizing drain on property taxpayers from unnecessary interest expense. Because the City’s fund balance policy is measured on a GAAP basis, it is reported at the end of each fiscal year after annual operating results have been finalized and a set of financial statements have been audited. As of 6/30/25, the City had an unassigned fund balance of $74,672,896. This is approximately 17.35% of FY25 general fund expenditures (a surplus of approximately $2.9M above the recommended amount per the fund balance policy). The City Manager has recommended use of approximately $4M of unassigned fund balance as part of the FY27 budget. This recommendation reflects full use of the surplus at 6/30/25 and an assumption that operating results for FY26 will trend at least $1.1M better than budget. ​ Question 7: What portion of the Public Health Department is funded by non-property tax sources? (updated 5/3/2026)​ ​ The Public Health budget is approximately 52.66% covered by property taxes ($2,520,650 / $4,786,229) and 47.34% covered by non-property tax revenues ($2,265,579 / $4,786,229 - see further breakdowns below). The Public Health Division contains approximately $3,733,815.00 in expenses but this does not include fringe benefits related expenses. When factoring in our nearly 40% fringe rate on the approximately $2.63M in payroll related Public Health expenses, total Public Health expenditures rise to $4,786,229. The FY27 Public Health Division contains approximately $2,265,579 in non-property tax revenues.​ ($1,612,591 in grant reimbursements, $57,200 in Friends of Free clinic donations, $75,788 in operating revenues, $520,000 in estimated use of opioid settlement funds) ​ ​ 1 Source: GAAFR Governmental Accounting, Auditing, and Financial Reporting 5 Page 233  Finance Department Brendan O’Connell Finance Director May 3, 2026 Question 8: Can staff provide details on how fundraising works in relation to the City’s operating budget? Are there limitations on what items can be supplemented by fundraising? (updated 5/1/2022) The City’s spending of operating budget funds is authorized by an overall appropriation resolve passed during the City budget process. For programs supported either fully or partially via donations, the City budgets for the full amount of program expenditures within the appropriation resolve and also includes an estimate of the offsetting revenues in the resolve. City staff would be required to come back to City Council with an additional appropriation order if additional expenditures were required above and beyond what was already approved in the appropriation resolve. For example, if the City’s overall operating budget was $1M, and the City needed to launch a new $50,000 program (supported by donations) midway through FY22 pushing total spending to $1.05M the City Manager would bring a new appropriation order to Council asking the Council to appropriate the additional $50,000 in donations, raising the overall appropriation to $1,050,000. None of the programs currently being suggested for fundraising (in HHS, Parks & Recreation) have any restrictions that staff is currently aware of, but we would do further research before launching any specific new campaigns for any specific program or item. Question 9: What property tax relief programs are available to City residents? What are the income limitations on the Property Tax Stabilization Program and the Portland Senior Tax Equity Program (P-STEP)? (updated 4/26/23) The City has a Tax Relief web page dedicated to our various property tax relief programs. Many of the programs we offer are only permitted by State law and we must follow the rules they provided for allowable municipal programs (listed below): ●​ PROPERTY TAX STABILIZATION PROGRAM FOR SENIOR CITIZENS ●​ MAINE PROPERTY TAX DEFERRAL PROGRAM ●​ PORTLAND SENIOR TAX EQUITY PROGRAM (P-STEP) ●​ MAINE HOMESTEAD EXEMPTION PROGRAM ●​ BUSINESS EQUIPMENT TAX REIMBURSEMENT (BETR) ●​ BUSINESS EQUIPMENT TAX EXEMPTION (BETE) ●​ MAINE INDIVIDUAL INCOME TAX - PROPERTY TAX FAIRNESS CREDIT ●​ BLIND EXEMPTION ●​ VETERANS EXEMPTION ●​ SURVIVING SPOUSE, MINOR CHILD OR WIDOWED PARENT OF A VETERAN ●​ CURRENT LAND USE PROGRAMS (Farmland, Open Space, Tree Growth, and Working Waterfront) We recommend referring to the City’s Tax Relief web pages (and applicable State web pages) for details around qualification criteria and income limitations on each program. However, as of 4/26/23 there were no 6 Page 234  Finance Department Brendan O’Connell Finance Director May 3, 2026 income limitations within the State of Maine Property Tax Stabilization program for Senior Citizens. For the Portland Senior Tax Equity Program (P-STEP) applicants must have received a Maine Property Tax Fairness Credit in the year of the P-STEP application. An excerpt from the form detailing income limitations on the 2022 State Form PFTC is below:​ Question 10: Are we able to create a discounted parking program for low to moderate income downtown workers? Either lower meter rates or lower City garage rates? (updated 5/4/23)​ We have not seen anything in any other municipalities regarding discounted meters for downtown workers. However the City has the benefit of owning several downtown garages and we have an existing Park and Work program. The purpose of the Park and Work program, since its inception about 30 years ago, has been to provide access to discounted parking for low to moderate income employees, or to unpaid volunteers. Portland Downtown’s Park & Work Program, administered in partnership with the City of Portland, offers half-priced, hourly parking in the city-owned Spring Street & Elm Street garages to low-to-moderate-income employees and unpaid volunteers. It is designed to ease the financial burden of parking expenses. Effective January 2025, key program changes include: ●​ Increased income eligibility from 50% to 80% of the Area Median Income (AMI), ●​ An extended parking time limit from six hours to nine hours, and ●​ The introduction of QR codes, which can be scanned upon exiting participating garages. Each QR code costs $6, providing 3 hours of parking at $2 per hour, compared to the standard rate of $4. Eligible workers can use up to three QR codes at once, allowing them to park for up to 9 hours a day at half 7 Page 235  Finance Department Brendan O’Connell Finance Director May 3, 2026 price, for a total of $18. This helps alleviate any burden related to expanded meter hours in FY27. QR codes are available for purchase through Portland Downtown during regular business hours – please email info@portlandmaine.com for assistance.​ ​ Please visit the Portland Downtown Park & Work program page here for more information​ ​ Understanding that discounting parking when it is at a premium does not make the most sense economically, Portland Downtown continues to partner with the City of Portland and other​ transportation partners on a multi-modal transportation marketing campaign to inform the public​ of options other than driving a car and parking downtown. Once here, it is very easy to walk,​ bike, bus, etc. in downtown, so we’re excited to explore and share options.​ Question 11: What bonding and spending amounts require a referendum per the City Charter (Updated 5/4/2026)​ ​ Here are the bonding / spending referendum thresholds under Article VII, Section 16(a) of the City Charter: ​ ​ Current State Valuation (2026): $20,280,650,000 ​ Bonding Limit: Five one-hundredths of one percent (0.0005) = $10,140,315 ​ Spending Limit: Seven and one-half one-hundredths of one percent (0.00075) = $15,210,487 ​ ​ A few things to note: The above limits apply to bonding or spending for a “single capital improvement or item of capital equipment” and are measured separately. The spending limit applies to spending municipal tax funds. Non tax-funds (grants, Federal dollars, etc.) do not count against the threshold limit. Staff recommends involving Bond Counsel during discussion of any bonding or spending which would come close to approaching any of these thresholds. ​ ​ ​ Question 12: What is the annual debt service cost associated with $1M in bonds issued? (Updated 5/3/2026)​ ​ There are several factors which impact the annual debt service cost from $1M of bonds outstanding. Most notably, the maturity of the bonds (i.e. is it due in 10 years, 20 years etc) has a significant impact on the amount of principal that must be repaid annually. 10 year bonds issued by the City require 10% of the principal repaid annually and 20 year bonds issued by the City require 5% of the principal repaid annually. See the examples below for amounts of principal and interest on a 10 year $1M bond vs a 20 year $1M bond. Each example assumes issuance in November 2026 and a 4% interest rate. In each example, total annual debt service decreases over time as principal is repaid. The 10 year bond carries an approximate annual average debt service of $120,000 per $1M of bonds while the 20 year bond carries an approximate annual debt service per $1M of bonds of $70,000. ​ 8 Page 236  Finance Department Brendan O’Connell Finance Director May 3, 2026 DEBT SERVICE EXAMPLES - 10 and 20 Year Bonds ($1M in Principal, Assumed 4% Interest Rates)​ 9 Page 237  Finance Department Brendan O’Connell Finance Director May 3, 2026 Question 13: What authority does the City Council have over Portland Public Library contract negotiations with their employees? (added 5/5/2026)​ ​ Please be aware that the City (i.e. City Council/City staff) does not have authority over or dictate contract negotiations between the Portland Public Library (PPL) and its employees and/or amounts provided in various lines (including wages) in the PPL budget. The Board of Trustees and the Executive Director perform those functions. With that said, based on Council budget guidance this year, the recommended FY27 City contribution to the PPL is a total payment of $5,393,315, a 5% increase from the current fiscal year. The PPL budget also includes additional non-City revenue streams that may be used to further increase their overall budget. It is important to share that all City departments received this same budget guidance from Council. Therefore, every department was required to make difficult decisions, and balance their overall budgets while factoring in recent contractually obligated 2-5% wage increases (already approved by the Council) across all 9 of the City's labor unions/employee classifications (CEBA, Pro-Tech, Labor & Trades, PBA, SOA, Firefighters, Dispatchers, Supervisors and Non-Union). Even with all of these difficult decisions and limitations, the recommended tax levy increase for FY27 is still above inflation or 2% based on the Consumer Price Index - All Urban Consumers (Boston/North). 10 Page 238  FY27 Budget and Development Plan Portland Downtown stimulates a thriving, vibrant & sustainable downtown community Page 239  FY26 Highlights • Ambassador Launch • Monument Square Tree Cam • Quick Action Engagement during “Operation Open Catch” • 2/07 Day + Governor Proclamation • in-house graffiti removal • Partnered with service providers for Cotton Street Food Distribution • Crosswalk Activation, con’t • Park(ing) Day • Downtown Worker Appreciation Week • Increased Seating Downtown • Increased Planters • Monumental Markets • World Cup Watch Party - coming soon! • Jane’s Walks Page 240  Fiscal Year 2027 • FY27 increase is ~5% for inflation • Supplemental Services - PD undewrites eight (8) City Public Works employees (6 @ 100%, 2 @ 50%) • Continued funding for various social service partners • Launching public restroom • Continuing our mural program • Continued increased placemaking & space activation • Winter City Lights (Pandora’s Lights) - PD is largest funder Page 241  Notes on FY27 Budget • Enhanced Space Activation Work (new tables, chairs, umbrellas for Monument Square, etc) • Concerts on Congress, Movies on the Monument & more • Continued social service partnership • Continued graffiti efforts, now managed by Ambassadors • Continued focus on empty spaces in Arts District Page 242  FY27 Development Plan • Continuing education & training for staff & ambassadors • Continue to expand mural program - new one announced soon! • Further engage downtown residential community • Monument Square focus continues • Public Restroom management & oversight • Age-Friendly Business efforts continue • Grow Placemaking efforts Page 243  Strategic Plan Guiding Principles • Portland Downtown is a community builder • Portland Downtown is a key advocate for the downtown community • Portland Downtown is a strong partner & collaborator • Portland Downtown strives to be increasingly environmentally sustainable • Portland Downtown believes in organizational sustainability Page 244 Page 245 Page 246 Income ASSESSMENT REVENUE 2,429,122.46 CONTRIBUTIONS INCOME 1,500.00 EVENT INCOME DOWNTOWN WORK APPR DAY (DWAD) 10,000.00 LIGHT UP YOUR HOLIDAY INCOME TREE LIGHTING SPONSORSHIPS 16,000.00 Total LIGHT UP YOUR HOLIDAY INCOME $16,000.00 POLICE AWARDS BREAKFAST 8,500.00 Total EVENT INCOME $34,500.00 INTEREST INCOME 3,600.00 MURAL INCOME 15,000.00 P&W INCOME 3,800.00 Total Income $2,487,522.46 Expenses CLEAN INITIATIVES ALLEYWAY ACTIVATION EXPENSE 275.63 CLEAN & SAFE EXPERIENCE 5,292.00 FIXED FEE FOR DID ADMIN 23,400.00 PUBLIC ART 28,997.19 PUBLIC RESTROOM MAINTENANCE, ETC 36,750.00 REPAIRS & IMPROVEMENTS 5,490.45 PUBLIC WORKS SUPPLEMENTAL SERVICES CONTRACT 647,482.50 Total CLEAN INITIATIVES $ 747,687.77 € DAYS / EVENTS $ 25,075.00 € EMPLOYEE COSTS $ 546,018.97 € INSURANCE $ 5,775.00 € LIGHT UP YOUR HOLIDAY EXPENSES $ 34,400.00 € MARKETING $ 41,355.00 € OPERATIONS COSTS $ 61,552.00 € ORGANIZATIONAL ACTIVITIES $ 30,000.00 € PROFESSIONAL FEES $ 8,900.00 € PROGRAMS AND PARTNERSHIPS AMBASSADORS 775,842.63 BEHAVIORAL HEALTH 10,000.00 CAMERA PROGRAM 1,000.00 COMMONSPACE 5,000.00 MILESTONE HOMETEAM 10,000.00 WINTER LIGHTS 110,000.00 Total PROGRAMS AND PARTNERSHIPS $ 911,842.63 € RENT AND UTILITIES $ 19,166.09 € SPACE ACTIVATION $ 55,750.00 € Total Expenses $ 2,487,522.46 € Page 247  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 248 Page 249 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 250 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 251 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 252 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 253 S&P Raises the Jetport’s Bond Rating to A from A- Page 254 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 255  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 256 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 257 THANK YOU! Page 258 Page 259  We Are Your Connection Fiscal Year 2027 Budget Sarah Moore​ Executive Director Page 260  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 261 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 262  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 263 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 264 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 265  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 266  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 267 PPL FY26 Funding Sources Page 268 PPL FY27 Expenses Page 269  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 270  Your Connection Thank You Sarah Moore​ Executive Director Page 271 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 272 Page 273 Page 274 Page 275 Page 276 Page 277 Page 278 Page 279 Page 280 Page 281 Page 282 Page 283 Page 284 Page 285 Page 286 Page 287 Page 288 Page 289 Page 290 Page 291 Page 292 Page 293 Page 294 Page 295 Page 296 Page 297 Page 298 Page 299 Page 300 Page 301 Page 302 Page 303 Page 304 Page 305 Page 306 Page 307 Page 308 Page 309 Page 310 Page 311 Page 312 Page 313 Page 314 Page 315