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Finding #16 — "Additional Local" Revenue Is a Balancing Line, Not a Real Category

Severity: elevated · Category: revenue · Last updated: Feb 27, 2026 · Dollar amount: $3.7M

Summary

The brochure presents 'Additional Local' as a distinct revenue source. It's actually a residual that grew $3.7M in FY27 — and no one has explained why.

Detail

'Additional Local' is the residual line that makes revenues equal expenditures after all other sources are counted — not an independent revenue stream.

Verified from public records: • FY26: $11,769,875 (39.8% of local appropriation) — FY26 Budget Validation Referendum • FY27 proposed (brochure): $15,580,586 (45.8% of local appropriation) — +$3,810,711 (+32.4%) • FY27 School Committee-approved (Town Council booklet): $13,912,640 (43.0% of local appropriation) — +$2,142,765 (+18.2%)

The School Committee vote reduced 'Additional Local' by $1,667,946 from the proposed budget — the single largest category cut. Even at the School Committee-approved level, this line grew 18.2% ($2.1M) with no sub-item breakdown or explanation provided in any public budget document.

Impact

+$3.7M in 'Additional Local' residual line — nature and growth never explained to voters

Source

Document: FY27 Budget Brochure
Reference: Revenue Table

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