• 2017 Municipal Budgets (folder): Source Budget Docs
• SHACOG Municipality Budgets 2017.xlsx:
  • Budget sheet with aggregate figures
  • Census sheet with population and economic data

Each municipality had a different way of showing the breakdown of its revenues and expenditures. This meant I needed to create my own common standards to apply to all...

I decided to include ALL budgets and separate funds, not just general fund revenues in the data set. I made sure to include previous funds left over from the previous year as well. Here are the funds that were included:

• General
• Capital Projects
• Capital Improvements
• Sanitary Sewer
• Highway Aid (State Funds)
• Liquid Fuels Fund
• Parking Fund
• Park Fund
• Sinking Fund
• Street Lights Fund
• Library Fund
• Community Events Fund

First of all, interfund transfers were not considered "expenses" in this dataset. They were treated as such in the budget documents, but since I was adding across all funds this would have been double counting.

Expense breakdowns by category were even more complicated than revenues due to the various styles of departmental divisions!

I decided to simplify things and came up with categories based roughly on Baldwin Borough's interactive budget viewer. I also made my own minor adjustments...

For example: Swimming pool expenditures were usually listed under recreation but I thought it would be interesting to compare that separately. Conversely, Winter road maintainance was usually listed separately, but I chose to add it to public works spending.

• Buildings & Facilities
• Executive
• Administration
• Engineering & Inspections
• Solicitor & Legal Services
• Tax Collection
• Elected Officials
• Fiscal Agent Fees
• Financial Audits
• Finance Departments
• Legislative
• Publications
• Information Technology

• Parks Department
• Recreation Department
• Park Services
• Trees / Forestry
• Environmental
• Recreation Centers
• Community Centers
• Senior Citizen Centers
• Stadiums
• Tennis Courts / Golf Courses / Ice Rinks
• Fireworks
• Parades

• General Police Department
• Investigations
• Police Communications
• Traffic Enforcement
• Police Support
• DARE & Outreach Programs
• Police Vehicles & Equipment

• Public Works Department
• Maintenance of Roads & Bridges
• Street & Road Repairs
• Traffic Control Devices, Signals, Signs
• Street Lights
• Winter Snow / Ice Removal
• Storm Sewers & Drains
• Solid Waste Collection & Disposal
• Sewage Treatment
• Sewage Plants
• Recycling
• "Sanitary Sewer" Fund Expenditures
• Health & Sanitation
• Worker's Compensation
• Public Works Vehicles
• Equipment Maintenance

• Pension Contributions
• Insurance Payments
• Debt Servicing
• Emergency Dispatch
• Planning & Zoning
• Crossing Guards
• Animal Control
• Community Outreach
• Miscellaneous