T O W N O F M IL T O N

orrowing. Year four is FY2012, and the Selectmen are expected to request anextension via a home rule petition at a subsequent Special Town Meeting.E. Budget ProcessWhen the Warrant Committee begins its budget process, it first allocatesbudgets into two categories, those we can control and those we can’t. In thelatter category are those items that are essentially bills, such as health insurance,retirement, law, audit, Blue Hills Regional Technical School, veteran’sbenefits and State assessments. In the former are all the other budgets.We then break the departments out into further categories to aid in our deliberations:Education, Health, Safety and Public Works, Administration andFinance, Benefits and Insurance, Public Services, Capital and Debt, and Reservesand non-appropriated expenditures.Education includes the Milton Public Schools, and the Blue Hills RegionalAssessment.Health, Safety and Public Works includes the departments under Article13 and three others: the Board of Health, the Department of Public Works andthe new Consolidated Facilities department.Administration and Finance consists of those departments that help otherdepartments to function, those that have legally mandated tasks, the five volunteerboards that have legal functions in the Town, and employee benefits. The departmentsinclude the Central Business Office, Audit, Board of Appeals, Board of Assessors,Conservation Commission, Election & Registration, General Insurance,Information Technology, Law, Personnel Board, Planning Board, Selectmen, TownClerk, Town Reports, Treasurer/Collector and the Warrant Committee.Benefits and Insurance includes the budgets related to health insurance,retirement, unemployment and veterans benefits.Public Services include those departments that provide services directly tothe public. These departments include the Cemetery, the Council on Aging,the Historical Commission, the Library and Parks and Recreation.Capital and Debt includes the Capital and Interest and Maturing Debtbudgets.Reserves and non-appropriated expenditures include State and CountyAssessments (which are bills and are deducted from state aid prior to receipt),the Library grant and School Lunch (which are equal both in income and expenditure),the overlay reserve, the Reserve Fund, the Stabilization Fund and theCapital Stabilization Fund. Water and sewer enterprise (which is appropriatedin Article 17) is raised through the rates rather than through the tax levy.245