Budget

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Town of Winthrop 
Fiscal Year 2023
Financial Plan

Town of Winthrop, Massachusetts 
Financial Plan 
Fiscal Year 2023 
Town Council 
James Letterie 
Town Council President 
Tracey Honan Robert DeMarco 
Councilor-At-Large Councilor-At-Large 
Richard Fucillo John Munson 
Councilor, Precinct 1 Councilor, Precinct 2 
Hannah Belcher Barbara Flockhart 
Councilor, Precinct 3 Councilor, Precinct 4 
Joseph Aiello Stephen Ruggiero 
Councilor, Precinct 5 Councilor, Precinct 6 
Town Administration 
Chief Terence Delehanty 
Interim Town Manager 
Robert Powers 
Assistant Chief Financial Officer

FY2023 BUDGET TABLE OF CONTENTS 
General Fund Overview 6 
FY 2023 Revenues 7 
Property Tax Levy 8 
Local Receipts 9 
State Aid 9 
Other Revenue 9 
SECTION II – ACCOUNTS
GENERAL FUND FORECAST 
General Government 10 
Public Works 11 
Cultural and Human Services 11 
Non-Departmental 12 
Employee Benefits 13 
Employee Pension 13 
State Assessments 14 
SECTION III - ENTERPRISE FUNDS 
Water/Sewer 15 
Parks and Recreation 16 
Rink 17 
Solid Waste 18 
Waterways 19 
Ferry 20 
SECTION IV - REVOLVING FUNDS 
Tax Title Revolving Fund 21 
COA Revolving Fund 21 
EB Newton Revolving Fund 21 
Pauline Street Revolving Fund 21 
SECTION V - CAPITAL PLANS 
Capital Plans 22 
SECTION VI - DEPARTMENTAL BUDGETS 
General Government 
Town Council 24
Town Manager 24
Grants 24 
FY2023 Budget Summary Letter 1 
Town Government Organizational Chart 5 
FINANCIAL SUMMARY - SECTION I

FY2023 BUDGET TABLE OF CONTENTS 
SECTION IV - DEPARTMENTAL BUDGETS (cont.) 
General Government 
Administration and Finance 25
Assessors 25 
Treasurer 25
Town Attorney 26
Human Resources 26 
MIS 26 
Town Clerk 26 
Conservation Commission 27 
Planning 27 
Department of Public Works(Building Maintenance) 27 
Public Safety 
Police 28 
Fire 29 
Inspectional Services 30
Board of Appeals 30
Regional Dispatch 30
Emergency Management 31
Animal Control 31
Municipal Hearing Officer 31 
Public Works 
Department of Public Works 32
Snow & Ice 33
Airport Hazards 33
Cemetery 33 
Cultural and Human Services 
Clinical Services 34
Council on Aging 34
Veterans Agent 35
Library 35 
Non-Departmental 36 
Enterprise Fund 
Solid Waste 38
Parks and Recreation 38
Rink 39 
Harbormaster 40
Sewer 41
Water 42 
Breakdown of Expenditures 44

Town of Winthrop - FY2023 Financial Plan 1 
FY 2023 BUDGET SUMMARY LETTER 
April 25, 2022 
Mr. James Letterie 
Town Council President 
Town of Winthrop, Massachusetts 
Winthrop Town Hall 
1 Metcalf Square 
Winthrop, MA 02152 
Dear Mr. Council President, 
Pursuant to the Winthrop Town Charter, Article 4-2 and Article 7-7, please find the Fiscal Year 2023
Financial Plan, including the FY2023 General Fund Budget, Enterprise Fund Budgets, Revolving Fund
budgets and the Capital Budget. The submission of this Financial Plan formally begins the Legislative
Branches forty-five-day review process, culminating in the authorization of the Financial Plan. It is my
goal to have the initial Financial Plan adopted by the Town Council, prior to the appointment of the 
Town’s next Town Manager. This should eliminate any nee d to have the Town Manager rush to
develop, propose and justify a Financial Plan prior to the end of the current fiscal year. The Town
Manager would then have the time to make any adjustments to the plan, prior to the setting of the FY
23 tax rate. 
The Fiscal Year 2023 Financial Plan attempts to correct structural and service delivery deficits and 
strengthen the Town’s General Fund and Enterprise Funds financial condition in future years. 
The goals of the Financial Plan are as follows: 
1. Eliminate the structural deficits in the General Fund Budget; 
2. Build future budgets based upon sustainable revenues; 
3. Include budget initiatives to strengthen service delivery in key areas; 
4. Implement strategies to address unfunded liabilities; 
5. Implement policies to improve General and Enterprise Fund balances (Liquidity); 
6. Link Capital Planning between the General Fund (Bonds) and the Capital Stabilization Fund (pay/go). 
In aggregate, the Fiscal Year 2023 Financial Plan is as follows: 
Revenue FY 2022 FY 2023 % Change 
General Fund $54,859,812 $56,929,060 3.77% 
Enterprise Funds 13,971,009 13,814,991 (1.12%) 
Capital Stab 172,000 704,712 309.72% 
Revolving Funds 198,254 200,334 1.05% 
Total Revenue $69,201,075 $71,649,095 3.54%

Town of Winthrop - FY2023 Financial Plan 2 
FY2023 BUDGET SUMMARY LETTER 
Appropriations FY 2022 FY 2023 % Change 
Town Departments $13,448,139 $13,630,513 1.36% 
School Department 22,842,750 23,742,750 3.94% 
Non-Departmental 17,689,488 18,498,133 4.57% 
Non-Appropriated 879,435 1,057,662 20.27% 
Total General Fund 54,859,012 56,929,060 3.77% 
Enterprise Funds 13,971,009 13,814,991 (1.12%) 
Revolving Funds 198,254 200,334 1.05% 
Capital Stab 172,000 704,712 309.72% 
Total Appropriations $69,201,075 $71,649,095 3.54% 
The General Fund Budget 
The FY 2023 General Fund Operating Budget is built upon conservative and realistic revenue estimates. 
The budget uses the Governor’s proposed FY 2023 State Aid / State Assessments. Further, the budget 
is based upon recurring revenues matched against recurring appropriations, resulting in the
elimination of the structural deficits included in the current fiscal year budget. The FY 2023 General
Fund revenue is estimated to be $56,929,060, which is an increase from the current year of 3.63%. 
Included in the General Fund Operating Budget are a number of initiatives to strengthen service
delivery in key areas of operation. They major initiatives are: 
1. Increase the School Department budget in order to guard against any loss of State or Federal aid; 
2. Increase the Town Manager Department budget to provide sufficient salary to attract a qualified
Town Manager. Increase salaries of key management positions to keep them competitive; 
3. Increase a Building Inspector position from part time to full time in order to respond to increased
volume, identifying new growth levy and increasing building permit revenues; 
4. Increase a part time clerk position in the Town Clerk Department to full time; 
5. Re-establish some Department of Public Works positions temporarily eliminated to balance the
current year budget; 
6. Create an Energy Reserve Fund to address rapidly changing pricing; 
7. Create a Vacation / Sick time Buy Back Reserve; 
8. Begin funding OPEB reserves: 
Other issues, such as the development of an IT Strategic Plan, a Pay and Class Study for Department
Heads and non-union positions, and an Enterprise Fund fee study are being addressed through
requests for appropriations from Free Cash. 
Enterprise Fund Budgets 
The FY 2023 Enterprise Fund budgets are supported primarily through fees for services. While
developing the FY 2023 budgets, the challenge was to identify the proper overhead charges for
services rendered in the General Fund, and to provide for a sufficient level of liquidity in each fund. The 
“best practices” liquidity for enterprise fund, due to the relatively small size of each budge t, is
estimated to be approximately 20% of the budget. Some Enterprise Fund budgets would be phased up
to that liquidity target level over a short period of time.

Town of Winthrop - FY2023 Financial Plan 3 
FY 2023 BUDGET SUMMARY LETTER 
1. The General Fund subsidy to the Solid Waste Enterprise Fund is being phase down. Included in the
FY 2023 Solid Waste Enterprise Fund budget is a subsidy of $970,000, reduced from $1,264,301 in
the current year. The future goal is to phase this subsidy out over the next few years, until the
service has established a 100% cost recovery. A new subsidy in the amount of $50,000 has been
created in the Recreation Enterprise Fund; 
2. The Ferry Enterprise Fund budget is not sustainable without state funding, as it is apparent that the 
user fee cannot support the cost of services provided. I recommend that the Town’s State 
Legislators petition the State to have the MBTA take over this service. 
3. Overhead charges back to the General Fund have been reviewed and adjusted to reflect true costs. 
The Capital Budget 
The Town’s long range capital planning process has been strengthened. Capital projects, equipment 
and major building upgrades have been identified, prioritized and placed within a schedule of
authorization over a five- year period. This process should be considered an annual activity, as
priorities change, emergencies occur, and prices escalate. The plan utilizes multiple revenue sources to
fund the projects, including general fund non-excluded and excluded debt service, general fund levy,
enterprise fund debt service, enterprise fund fee supported, State and Federal grants, and the Capital
Stabilization Fund. This strategy attempts to convert the current capital authorization from an
emergency authorization to a systematic capital replacement plan. The plan calls for annual
appropriations from the Capital Stabilization fund for items such as police vehicle replacement,
sidewalk repairs, municipal building improvements, and computer replacements. The proposed 
FY 2023 appropriations from the Capital Stabilization Fund are as follows: 
Sidewalk Repair and Replacement $ 100,000 
Fence Replacement 25,000 
Police Department Windows 40,000 
Town Boiler/HVAC 77,500 
DPW Salt Storage Shed 75,000 
DPW Equip Lease Purchase 109,102 
Town Building Improvements 75,000 
Fire Department Generator 39,700 
Fire Truck Lease Purchase 90,000 
Police Vehicle Replacement 48,410 
Town Playground Improvements 10,000 
Desk Top Computer Replacements 10,000 
Town Zoning Map 5,000 
Total $ 704,712 
Revolving Fund Budgets 
The Revolving Fund budgets include the E.B. Newton Fund, the Pauline St Fund, the Council on Aging
Fund and the Tax Title fund. With the exception of the Tax Title fund, these budgets are self -
supporting. Increases in energy and property insurance pricing are included in these budgets.

Town of Winthrop - FY2023 Financial Plan 4 
FY2023 BUDGET SUMMARY LETTER 
Issues Required to be Addressed in Future Budgets 
The proposed Financial Plan addresses many of the weaknesses in prior year budgets. There are a few
areas that, due to revenue capacity and time, have yet to be addressed. These are: 
1. Competitive salaries for departmental managers – The Town is experiencing a drain on management
talent, as surrounding communities are luring key management away with higher salaries. The
proposed Pay and Class Study, currently before the Town Council, should establish the correct level
of compensation. Some salaries have been addressed in the current budget. Other salaries will need
to be addressed in future budget discussions; 
2. The Information Technology Department – The Town uses outside contracting which is
supplemented with low level internal capacity. Issues of security, efficiency, and improved
productivity need to be addressed. The proposed IT Study, currently before the Town Council,
should create a department organization structure and establish priorities based upon needs. This
should be addressed in future budget discussions; 
3. Overhead Charges from the Enterprise Funds to the General Fund – Overhead charges are a
legitimate action, as services and benefits, consumed by enterprise funds, are provided by the
General Fund. The Town needs to establish a consensus on the methodology used to determine the
amount due from each enterprise fund back to the General Fund. Upon appointing a new Town
Finance Director, this should become a high priority and that methodology should be used in future
budget discussions. 
There is a possibility that additional funding becomes available for the FY 2023 Financial Plan. This
would depend upon receiving actual health insurance costs lower than that anticipated in the current
plan. In addition, final state aid, adopted at the end of the fiscal year by the State Legislature, may
provide additional funding. 
Summary 
The development of the Fiscal Year 2023 Financial Plan has been challenging, as we try to gage when
the pandemic will subsidy and how that will change the economic outlook. Local receipts are beginning
to recover to some extent. Revenue flow, however, is and will continue to be inconsistent until world
health issues are resolved. The vacancy in the Town Manager position has added to the challenges
facing the Town. A number of key financial management positions are currently vacant, waiting for the
Town Manager position to be filled. Only then can the Town permanently appoint qualified candidates
to these important positions. 
It is my hope that the Fiscal Year 2023 Financial Plan will provide both time and direction to get
through this challenging period and improve the financial health of the Town in future years. 
Respectfully submitted, 
Chief Terence Delehanty 
Interim Town Manager

Town of Winthrop - FY2023 Financial Plan 5 
FY 2023 ORGANIZATIONAL CHART 
The chart below outlines how Winthrop’s citizens, either through elections or by sitting on boards or committees, 
influence the operations of their government. The chart below then shows how Town Government is structured to
enact the priorities of its citizens. 
Within town government, there are several different types of boards and commissions, each performing a different
statutory or advisory function. They include: 
Board of Appeals Beautification Committee Parks Committee 
Board of Assessors Economic Development
Committee 
Scholarship Committee 
Planning Board Council on Aging School Building Assistance* 
Board of Health Citizens Advisory Finance
Committee 
Town Manager Review* 
Board of Licensing Energy Committee Transportation Committee 
Conservation Commission Harbor Management Committee Tree Committee 
Winthrop Retirement Board Historical Commission Winthrop Airport Hazards
Committee 
Board of Registrars Memorial Commission Commission on Disability 
Winthrop Cultural Council Ordinance Review* Handicap Parking Committee 
*as needed

Town of Winthrop - FY2023 Financial Plan 6 
FY 2023 REVENUES 
Overview 
The final FY23 Budget represents a (3.55%) increase in the General Fund operating appropriation over the FY22 budget. The
Town of Winthrop is required by statute to annually submit a balanced budget.

Town of Winthrop - FY2023 Financial Plan 7 
FY 2023 REVENUES 
Like most municipalities in Massachusetts, the Town depends largely on the property tax levy for the majority of its General
Fund revenues. 
Property Tax 
The property tax levy is the revenue a community can raise through real and personal property taxes. In Massachusetts,
Proposition 2½ places constraints on the amount of the levy raised by a city or town and on how much the levy can be
increased from year to year. A levy limit is a restriction on the amount of property taxes a community can levy. Proposition
2½ established two types of levy limits: 
• First, a community cannot levy more than 2.5 percent of the total full and fair cash value of all taxable real and
personal property in the community. 
• Second, a community’s levy is also constrained in that it can only increase by a certain amount from yea r to year.
Proposition 2½ does provide communities with some flexibility.

Town of Winthrop - FY2023 Financial Plan 8 
FY 2023 REVENUES 
Local Receipts 
Massport PILOT: The Town recently renegotiated its payment in lieu of taxes (PILOT) agreement with Massport. The
PILOT Schedule is as follows: 
Massport PILOT Schedule 
Fiscal Year 2019 $1,200,000 
Fiscal Year 2020 $1,350,000 
Fiscal Year 2021 $1,500,000 
Fiscal Year 2022 $1,650,000 
Fiscal Year 2023 $1,800,000 
Fiscal Year 2024 $1,900,000 
Fiscal Year 2025 $2,000,000

Town of Winthrop - FY2023 Financial Plan 9 
FY 2023 REVENUES 
State Aid

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FY 2023 GENERAL FUND FORECAST

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FY 2023 GENERAL FUND FORECAST

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FY 2023 GENERAL FUND FORECAST

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FY 2023 GENERAL FUND FORECAST

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FY 2023 GENERAL FUND FORECAST

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FY 2023 ENTERPRISE FUND FORECAST

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FY 2023 ENTERPRISE FUND FORECAST

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FY 2023 ENTERPRISE FUND FORECAST

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FY 2023 ENTERPRISE FUND FORECAST

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FY 2023 ENTERPRISE FUND FORECAST

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FY 2023 ENTERPRISE FUND FORECAST

Town of Winthrop - FY2023 Financial Plan 21 
FY2023 - REVOLVING FUNDS FORECAST

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FY 2023 - CAPITAL PLANS

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FY2023- CAPITAL PLANS

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FY2023- DEPARTMENTAL BUDGETS

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FY2023 – DEPARTMENTAL BUDGETS

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FY2023- DEPARTMENTAL BUDGETS

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FY2023 – DEPARTMENTAL BUDGETS

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FY2023- DEPARTMENTAL BUDGETS

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FY2023 – DEPARTMENTAL BUDGETS

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FY2023- DEPARTMENTAL BUDGETS

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FY2023 – DEPARTMENTAL BUDGETS

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FY2023- DEPARTMENTAL BUDGETS

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FY2023 – DEPARTMENTAL BUDGETS

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FY2023- DEPARTMENTAL BUDGETS

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FY2023 – DEPARTMENTAL BUDGETS

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FY2023 – NON DEPARTMENTAL BUDGETS

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FY2023 – NON DEPARTMENTAL BUDGETS

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FY2023 – ENTERPRISE BUDGETS

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FY2023 – ENTERPRISE BUDGETS

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FY2023 – ENTERPRISE BUDGETS

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FY2023 – ENTERPRISE BUDGETS

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FY2023 – ENTERPRISE BUDGETS

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FY2023 – ENTERPRISE BUDGETS 
MWRA Assessments for the Town of Winthrop 
Final FY22 Water Assessment $2,074,166 
Preliminary FY23 Water Assessment $1,918,276 
% Change from FY22 -7.5% 
Final FY22 Sewer Assessment $3,831,735 
Preliminary FY23 Sewer Assessment $4,006,489 
% Change from FY22 4.6% 
Final FY22 Combined Assessment $5,905,901 
Preliminary FY23 Combined Assessment $5,924,765 
Dollar Change from FY22 $18,864 
% Change from FY22 0.3%

Town of Winthrop - FY2023 Financial Plan 44 
FY2023 – ENTERPRISE BUDGETS 
TOTAL EXPENDITURE BREAKDOWN