===OCR macOS Vision===
===PAGE 1===
maps, you are able to check out their website at http://www.malegislature.gov/district. Early next week, final versions of these maps
will be voted out of Committee. Once the maps are released favorably from Committee, the entire House and Senate will have the
opportunity to file amendments, and the final maps will be voted on tentatively the week of October 31st. Encourages people to look
and see what has changed/happened where you live.
ANNOUNCEMENTS
1. Yard Waste Days - The Lunenburg Landfill, off of Youngs Road will be open for consecutive Saturdays, OCTOBER 15TH -
NOVEMBER 19TH 8:00 a.m. to 4:00 p.m. Guidelines for disposal of yard waste for Lunenburg residents: Acceptable material: grass
clippings, bark mulch, wood chips, leaves, brush (with a diameter not to exceed 3 inches... unlimited length). Shrubbery and plantings;
with the same restrictions. Any container; bags, boxes, barrels, trashcans, tarps, flower pots, etc., must be removed and taken by the
resident. No household garbage, trash, or rubbish of any kind will be accepted. No materials within the Landfill area; sand, stone,
gravel, etc. are to be given away or sold. Access will be restricted to the disposal area. Commercial landscapers will not be allowed to
dump. Open to Lunenburg residents only. Travel permitted only on Town easement. No trespassing on Tri-town Landing Development.
APPOINTMENTS
CURRENT BUSINESS
1. Ratification of appoinment of new Patrol Officer - No action.
2. Appointment of representative to Executive Committee of Nashoba Valley Regional Dispatch - No action.
3. Minutes - Board of Selectmen Regular session for 10/11/11 and Executive Session for 10/11/11 reviewed and signed.
Warrants - #22 12, 10/1/11 - $225,776.04 and #23 12, 10/19/11 - $446,703.99 reviewed and signed.
Action File Issues -
4. Committee Reports -
5.
Department or Town Manager Reports - Kerry noted that we received a couple of comments yesterday from residents
questioning whether trash still needed to be placed in yellow trash bags as it was reported to her that some residents are using black
trash bags. She did contact Gerry Galena of Casella and he advised her that many residents have placed recycling materials in a
regular (black) trash bag and if the driver has any question that the contents in the bag are trash or recycling they will open up the bag
Tom questioned large amounts of debris in the contractor type bags and we have no mechanism to deal with this and would like to
place on an agenda for some future time for discussions on demolition type (cut wood etc.) debris.
6. Presentation of 5-Year Financial Forecast - Joint Session with the Finance Committee - Members of Finance Committee
present: Marc Erikson, Brian Laffond and Scott Gile, department heads; Karen Brochu, Town Accountant, Amy Sadkin, Library Director
and Loxi Jo Calmes, School Superintendent. Kerry presented the attached Powerpoint presentation on the Financial Summit.
Commented that now seems to be the time to present an override to the voters given the state of the town's roadways and buildings
and personnel.
Dave commented that the reality is we're at this place, as every budget season has been cutting; personnel, roads, capital
improvements. We're at a place now where we can't continue to do this on the town side of operations and sure that the school side is
going to show some of the same. Noted that they (school) as we have, have made significant cuts. We know that you should have
asked for an override last year and know that people at town meeting who had not been involved in meetings and discussions who told
===PAGE 2===
what you've said your going to do, you gain that confidence. But, as we haven't asked for this for so long, we need to begin in small
increments
Paula questioned if the school infrastructure was included in the projections.
Per Loxi the major project, the high school, that information was not included in this financial forecast. Other than the infrastructure
needs that are in place in for capital improvements that discussion needs to be addressed. Noted that School Committee will be
meeting tomorrow.
Paula questioned if we have any timeline as to when that information would be available and Loxi doesn't think that we'll see any
information from the state until at the earliest in the Spring. The school departments budget hearing has been scheduled for January Ain
here at town hall. Paula noted that we have serious infrastructure improvements needed at the schools and not knowing what that cost
will be, it's going to be difficult moving forward in determining what that override impact will be.
Tom commented that this is good to get discussions started in October, "override" as it's been pointed out over the years, there was not
one assumption that was less than 2½ %, there is no possible way to keep a budget sustainable without ever having an override. Last
one we tried for was about 5 years or so and many voted against that because we didn't have a good financial forecast put together.
Over the past four years, the town manager has put a forecast together, we have cut sevices where we can, have consolidated where
we can, but we continue to lose state and federal tunding for the schools. Having worked with the budgets for 9 years, he thinks we're
where we are because Lunenburg has a revenue problem, not a spending problem. Looks forward to working with this board, the
departments and town manager in putting together a plan for us to act upon.
Dave commented that this will all be part of the process, previously the information was not available, and doesn't want to repeat that,
the more that taxpayers and voters get involved early, believe we can work something together.
Kerry noted that this year we've begun the process much earlier and referred to the budget calendar (attached) where we are about a
month ahead of where we were last year at this time.
OLD BUSINESS
COMMITTEE APPOINTMENTS/REAPPOINTMENTS/RESIGNATIONS
EXECUTIVE SESSION
UPCOMING MEETING SCHEDULE
November 1, 2011
November 8, 2011
November 15, 2011
Being no further business board voted unanimously to adjourn Regular Session at 8:12 P.M.
Respectfully submitted,
Laura Caron-Gustus, Chief Administrative Assistant
Board of Selectmen
===PAGE 3===
Town of Lunenburg
Financial Summit
Presentation
October 18, 2011
me Why Forecast?
• Best Financial & Management
Practices
• Required by Town's Charter, Section
4-2 (S)
• Bond Rating Agencies are favorably
impressed with forecasting
===PAGE 4===
• Forecast provides a long-term and
comprehensive financial perspective
on service delivery using both known
information & hypothesis
• Budget is a specific plan detailing
service delivery in the coming fiscal
year
Goals of Forecasting
• Gain a Long-term perspective/ basis for
planning
• Determine whether fiscal problems are on
the horizon
• Time to plan for change, favorable or
unfavorable
• Reinforce the need for long-range
considerations during the annual budget
process
===PAGE 5===
• Projections are not inalterable prophecies,
but merely guidelines which may be
adjusted as necessary
• Once you develop baseline projections, it's
relatively easy to adjust the underlying
assumptions to address issues
• Forecasted shortfall does imply that some
action will be taken, or at least planned, to
avoid the financing problem
Forecasting Guides & Tools
• MGL, Town Bylaws, other Generally
Accepted Standards
• Financial Policies
• Trends Analysis
• Debt Service Schedules
• Union Contracts
• Assumptions, general or specific
3
===PAGE 6===
• MGL governs labor, employee
benefits, & requires delivery of certain
services
• Town Bylaws require delivery of
certain services; enforcement of
bylaws
• GAAP/ GASB standards, minimum
manning standards, etc.
Financial Policies
• Financial Management Policies & Objectives
adopted by the Board of Selectmen July
2004
• Address:
• Operating budgets vs. Capital Program
• Free Cash
• Stabilization Fund
• Borrowing
===PAGE 7===
• Financial Trend Monitoring Report
• Evaluates Financial Condition, through analysis of
indicators.
• Indicators identify the factors that affect financial condition
and arranges them to facilitate analysis and measurement
Review of last 5 years worth of data [10 years]
•
Forecasting relies heavily on trends analysis as
overall trends are generally linked together
• Should be updated & expanded if possible, on an
annual basis
Union Contracts
• IBPO, Police
• AFL-CIO, Dispatchers
• Various School [Teachers]
• IAFF, PFFM, Fire
• AFSCME, Clerical
• IUONA, Public Works (2)
2010
2013
2011
2011
2014
2012
5
===PAGE 8===
• Service Levels
• Future of the local economy
• Revenue structure
• Cost of services
A detailed list of assumptions is provided in the packet
Assumptions- Service Levels
• Forecast document, to the extent possible, will
adhere to adopted financial policies
• Forecast document will honor all contractual
obligations, such as debt service schedules and
union contracts
• Level of services currently being offered will
continue to be offered, and delivered in the same
manner, throughout the life of the forecast
• Increase in personnel (Public Safety & Public Works)
Long term plan for implementing Capital Improvemen
lan, including Pavement Management Plar
12
===PAGE 9===
• No basis for assuming that the
economy will change significantly
during the life of the forecast
• Some growth in Local Receipts
• Significant concern over the level of
State Aid
• New Growth
13
Assumptions- Revenue Structure
• Revenues
• Property Tax- 2 ½% increase, lower New Growth
• State Aid- assume 2.5% growth; No ARRA funding;
No "Jobs for Education"
• Available Funds- no use of Stabilization
Fund to fund operating costs
• Local Receipts- assumes 2% growth; need to
educe Investment Income Receipts & School Dep
Receipts [Pre-School Tuitions
• Enterprise Revenue- will continue to fully fund
enterprise operations
11
7
===PAGE 10===
• Personnel Costs- union & non-union- according to
contract, about 3.5% overall [steps, COLA, longevity]
•
Expenses
• General
• Overall expenses to inrease 2.5%
• Utilities to increase 5%
Department Specific
• Recycling = Cover full amount of program (inc. $15.5K)
• Snow & Ice =5%
Health Insurance & Pension = 9 - 10%
Education Expenses = Use Superintendent's projections.
F2011
FY2012
$ 29,210,930 S 29.093,638 S 29,650,741 S 30,497,951 S 31,390490 S 32,300,410 S 19,228,931
• s (60,920) 5 (2,760,759) S (3,224693) S (3815,659) S (4,364,731) S (5,072,749)
021%
•loone
-15.27
FY13 FY14 FY15 FY16 FY17
5 (2.280,958) 3 (.224693) S (.815.639) S (1364,731) 8 (5072.769)
:82 (2203001 (25162) 1 3086301023302)
15
[Forecast- Projected Deficits, including
"New Initiatives"
Resenue
Expondltures
Differinse
Projected Exiça:
16
===PAGE 11===
wenschool Departmen FT's pased upon a 10 hour work
FY2080 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012
1.75
0.75
8809.18
0.75
325
1.80
325
138
83.0
C09.a8
0.75
X:9.a
0.75
3.25
6.13
509.0°
13.0
0.75
0.75
0.75
25
DONG=ONE
200
Total:
1.1
61.76
1.25
1.25
62.6
1.25
1.25
65.8
63.26
69.7E
17
-And there's nothing innovative
about maintaining roads.
18
===PAGE 12===
LUXEREVIO
19
Forecast- Conclusions
• We have fiscal issues to address
• Non-sustainable plan
• We need public input
• Is this level of service acceptable?
• Is the deterioration of major infrastructure
acceptable?
20
10
===PAGE 13===
• If not, what's the solution?
• In FY2011, the average single family
tax bill in Lunenburg was $4,064
• In FY2011, the average single family
tax bill in MA was $4,537
• A difference of $473, or nearly 12%
lower than the state-wide average
Forecast- Conclusions-
$473, or about $40 per month, would be the approximate cost
for. an-override in the amount of $2,085,000
ESTIMATED IMPACT OF TOWN MEETING SPENDING ON YOUR FISCAL TAX BILL
RaN 1011 Fore
3635-
31A1
674.
6V.18
121.12
1260)
173.46
75622
72700
21.25
156 4
182.07
11251
282.1%
21532
102.10
330.41
468-8
178 66
316 35
222-0
202,195
1302
360.98
633.172
11112
806.20
2201*
007.12
21000
110.23
1021*
6284
02021
4130
212.01
13241
22
11
===PAGE 14===
• Review:
• Past & current service levels
Long-term priorities
Possible consolidations- not much left
Service reductions- what's left to cut?
• Fee Structure- pay for the cost of providing the service and
nothing more
(Timetable
:
10/31/11
11/30/11
• 12/30/11
• January 2012
• 02/15/12
• March &
April
• 05/05/12
Budget Forms Distributed
Budget Requests Due
Capital Improvement Program to BOS &
FinCom
School Committee Budget
Recommendation
Town Manager Preliminary Budget
Recommendation Due
Preliminary Budget Public Hearing
Finance Committee Reviews PB &
makes recommendation
Annual Town Meeting
23
12
===PAGE 15===
Lisenbang Publle Schools
Therapists
Hurses
Clencal
maprofessionais
Pustovians
FY2000 FY2001 FY2802 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2609 FY2010 FY2011 FY2012
'200
'200
#222212
1450 21470 227.05 227.00 23127 239.14 203.74
000
25
13
===PAGE 16===
Friday
Tuesday
Monday
Thursday
Monday
Wednesday
Friday
Friday
Friday
Tuesday
Friday
Thursday
Thursday
Monday
Monday
Thursday
Tuesday
Thursday
Friday
Saturday
14-Oct
18-0ct
17-Oct
1-Dec
31-Oct
30-Nov
2-Dec
30-Dec
30-Dec
10-Jan
January
10-feb
16-Feb
23-feb
5-Mar
19-Mar
29-Мar
3-Apr
6-Apr
20-Apr
5-May
Town Manager Review of Submitted CIP Requests
Town Manager presents 5-Year Financial Forecast; Trends Analysis Update
CIPC Review & Consider Requests
Town Manager distributes FY2013 Budget Forms
FY2013 Department Budget Request due to Town Manager
Town Manager reviews FY2013 Department Budget Requests
CIPC Finalize FY and 5-Year Plan Recommendations
Superintendent Issues Final Recommended Budget to School Committee
Open Annual Town Meeting Warrant
School Committee forwards recommended budget to Town Manager [per Charter]
Town Manager's Budget Recommendation Distributed
Town Manager's Budget Presentation
Finance Committee Begins Review of Budget Recommendation &
Other Articles with Financial Impact
Close Annual Town Meeting Warrant @4:00 p.m.
Town Caucus [tentative]
FinCom Final Votes on all Warrant Articles
BOS Final Votes on all Warrant Articles
Final Warrant to Printer
Warrant Mailed to Residents
Annual Town Meeting