The Selectboard began review of the Town Manager’s proposed budget last Wednesday and will continue this Wednesday. Although the budget process is arduous and tedious, the Town budget is probably the most important policy document the Selectboard reviews each year.
In reviewing this year’s budget materials, I noticed something troubling: there is no information about what we actually spent last year.
I don’t know how the Selectboard can intelligently participate in the planned presentations from Department Heads without knowing how much the Town actually spent on line items last year.
The numbers are available. The fiscal year closed about five months ago, and year-end financials appeared in the August 27, 2025 Selectboard meeting packet. Moving the data into the budget document would take an hour of staff time, maybe less.
The Town Manager says he will provide actual numbers in December when the audit is complete. This seems silly. By that time, Department Heads have presented, and the holidays are here. The Selectboard votes on the budget in early January.
It’s hard to understand how this situation came about Or why the Selectboard passively went along. Both the Town Manager and the Selectboard dropped the ball. Both should know better.
For next year’s budget, actual spending figures should be included from the start – it’s not complicated, and it’s what taxpayers deserve.
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Thanks for pointing this out Chris. Perhaps the SB will provide the numbers
The SB has been passive. No SB member mentioned the missing data.
Thank you Chris for bringing to light the fact the FY 25 actuals and the unaudited FY 26 actuals are not present in the documents shared for the Selectboard’s FY 27 budget decision making. Curious if the departments used actual FY 26 numbers to guide them in developing their proposed budgets. An “ok” to raise department budgets up to 6% from the prior budget only allows for incorrect budgeting. I realize the TM will have the audited numbers available in December, will this allow enough time for the SB and departments to make well informed decisions after the department budget presentations have already been made? The year over year actuals are available now and should be made available to the SB (on one document) in order to review each budget line well informed . Line items that have a significant +/- actual variance percentage compared to FY budgets, can be explained. My experience of 35 years developing budgets for large non-for-profits, a budget is never derived from budget to budget numbers, but from actuals with known increases (salary, benefits, other inflators) along with known costs that will be incurred for the next year. Zero based budgeting is extremely helpful to avoid over and under budgeting. (If the Finance Department/TM doesn’t have the time to provide the actuals, could the Finance Committee help out?)
My apologies…not enough coffee this morning. I ment to include the FY 24 actuals and FY 25 unaudited actuals would be helpful and include them along side YTD FY 26 projected year end actuals to make sound decisions. Sorry about that!!
Agrree. Seems like Budgeting 101.