# finance-committee — 20 documents, concatenated for reading and search # # This is a CONVENIENCE BUNDLE, not a source. Every document below is # published separately and byte-identically; cite the individual file, # whose path is given in each header, rather than this bundle. # Index of all boards: https://lunenburgbudgetproject.org/minutes/INDEX.txt # The town's own scanned original is linked per document. ======================================================================================== DOCUMENT : 2016-03-10-minutes-2233.txt BOARD : finance-committee DATE : 2016-03-10 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-03-10-minutes-2233.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03102016-2233 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Finance Committee: Mark Erickson, Chairman Terri Burchfield, Vice-Chairman John Henshaw, Secretary Karin Menard Jay Simeone 17 Main Street, P.O. Box 135 Lunenburg, MA 01462-0135 978.582.4139 FAX 978.582.4148 Minutes March 10, 2016 Location: Town Hall Present: Mark Erickson, Terri Burchfield, Karin Menard, Jay Simeone, John Henshaw Absent: None Also Present: Kerry Lafleur, Town Manager. 1. Mark E, called the Finance Committee meeting to order at 7:00 pm. He announced that this meeting is being recorded and broadcast over Lunenburg Public Access Cable Channel. The video recording is posted on YouTube at https://www.youtube.com/user/LunenburgAccess 2. Comments: a. Public: None b. New Communications: • The Planning Board will meet on March 14 at 6:35 at Town Hall to hear and discuss a site plan review. The applicant is Walmart. Mark said the committee has two openings and Mark invites all interested citizens to apply by filling out a talent bank form. Note: These minutes are an overview of the presentations. For specific details of the Council on Aging presentation, refer to the Town web site. A copy of each presentation is attached to the minutes which are on file at the Town Clerk's office at Town Hall. 3. Council on Aging FY17 Budget Council on Aging Fiscal 2017 Budget Presentation by Susan Doherty. Director Overview: The Town Manager's recommended FY17 budget of $111,945 represents a $735 increase, 0.66%, more than FY16 after recap. • Susan shifted some funds from some line items in the budget, but stayed within the Town Manager's recommended budget. Effects on Current Service Levels: • There will be no reduction in services provided by the Council on Aging. 4. Monty Tech FY17 Budget Monty Tech Fiscal 2017 Budget Presentation by Tammy LaFalam Below is a summary of the presentation. Overview: • The tentative budget is based on the Governor's Budget for education which calls for an increase in Chapter 70 aid and is $145,102 or 0.55% higher than the previous year. Student enrollment from Lunenburg will increase by 13 students-from 78 students in FY16 to 91 students in FY17, and Lunenburg's community assessment will increase by $99,789 or 11% (refer to slide #29 in the presentation.) Mn-FY16-160310.xlsx xIsx (local and remote drives) 1 of? ===PAGE 2=== 5. Town Manager's Updates: a. The actual assessment that Lunenburg received from Monty Tech is about $67,000 higher than the initial assessment. This increase was not included in the initial FY17 budget recommendation. So this is an unresolved issue. b. According to Rep. Benson, the House is unlikely to reduce the level of Chapter 70 funding to cities and towns. Therefore, Kerry decided to use the Chapter 70 aid in the Governor's budget, which is what would fund the increase in school committee's proposed budget over the Town Manager's recommendation. • If the level of local aid in the Governor's budget is reduced during the budget process, then the proposed school budget is where the Town would look to in order to balance our budget. c. We are finalizing the first draft of the warrant, but in advance of our meeting next week we will see a draft of the warrant. 6. Review of Minutes: a. February 25: Terri moved to accept the minutes; Karin seconded the motion. The committee approved the motion by a vote of 5-0. b. March 3: Terri moved to accept the minutes; Jay seconded the motion. • The committee approved the motion by a vote of 4-0. Karin abstained from voting as she had not attended this meeting. 7. Budget Goals and Opportunities: There was no discussion at this meeting. 8. Committee and Department Updates: Committee/Department DPW, Capital Planning, Public Access Cable-John H. Library-TerriB. Public Safety-Terri B. Update No report. No report. There was some concern about what effects two officers who are each on sick leave would have on the Police Department Budget. Schools, Monty Tech, COA-Karin M. Sewer Commission, Green Task Force-Jay S. School Bldg. Comm., Building Re- use--Mark E. No report. No report. Building Re-use: Jamie Toale in a letter announced that the findings and recommendation of the Building Re-use committee is posted on the Town web site. Further Jamie is available via email or phone to discuss or present the committee's findings and recommendations. School Building: Meeting was cancelled. 9. Next meeting: Special Thursday, March 17th. Presentations on the Public Access Cable Committee and Sewer Commission FY17 Budgets and other monied articles. 10. Adjournment: Karin made a motion to adjourn and Terri seconded the motion. The committee approved the motion 5-0 at 8:50. Respectfully submitted by John Henshaw March 18, 2016 Mn-FY16-160310.xlsx (local and remote drives) 2 of ===PAGE 3=== LUNENBURG COUNCIL ON AGING FY17 BUDGET The Mission of the Lunenburg Council on Aging is to advocate for improved quality of life for all seniors through supportive services, programs and education. ===PAGE 4=== Council on Aging Staff Susan Doherty, Director • Amanda Koeck, Admin. Asst./Transportation Joanne Brazell, Meal Site Manager • Judy Alario, Meal Site Assistant • : Elsa Watson, Meal Site Assistant • Faith A. Anderson, Outreach Coordinator Gerald Beloin, MART Van Driver James McGuigan, MART Van Driver Paul Grunditz, MART Van Driver (on call) ===PAGE 5=== Council on Aging Board Members Pete Lincoln, Chairperson Jacquelyn Dwyer, Vice Chairperson Judy Tarbell Kevin McNally Deb Lincoln Betty DiGiacomo Cheryl Moisan Sarah Grant Diane Nowd Brian Guenard Jane Rabbitt ===PAGE 6=== FY17 COA BUDGET DETAIL SPREADSHEET 541 COUNCIL ON AGING 15411 SALARIES COUNCIL ON AGING 15411/511000 SENIOR CENTER DIRECTOR 15411/511001 • COUNCIL ON AGING CLERICAL 15411/511015 MEAL SITE MANAGER SALARY 15411/514002 OUTREACH WORKER 15411/514002 LONGEVITY PAY 15411/519010 CONTRACT EVALUATION STIPEND $- SALARIES COUNCIL ON AGING FY14 ACTUALS $53,014.32 $19,198.74 $9,899.07 $8,359.46 $648.62 $91,120.21 15412 EXPENSES COUNCIL ON AGING 15412/521001 OFFICE EQUIPMENT MTC 15412/521011 ELECTRICITY CHARGES $- $- 15412/521025 HEATING CHARGES/NATURAL GAS $ - 15412/523001 WATER CHARGES 15412/523003 SEWER USAGE FEE 15412/530000 PROGRAMS COA 15412/530100 MOC NUTRITION 15412/531012 TRAINING 15412/534400 POSTAGE 15412/534500 ADVERTISING 15412/540000 OFFICE SUPPLIES 15412/542002 PURCHASE COMPUTERS 15412/571000 MILEAGE REIMBURSEMENT 15412/573100 MEETING/SCHOOL $- $- $- $- $- $- $201.86 $- $3,119.78 $- EXPENSES COUNCIL ON AGING $3,321.64 $94,441.85 FY15 ACTUALS $57,303.12 $24,408.99 $14,004.15 $8,412.00 $1,016.87 $- $105,150.33 $1,420.00 $- $- $- S- $ - $- $- $269.77 $- $3,857.12 $175.00 $5,721.89 $110,872.22 FY16 BUDGET $54,810.00 $25,787.00 $13,000.00 $9,000.00 $1,213.00 $- $103,810.00 $1,200.00 $- 5- $- $ - $500.00 $400.00 $300.00 $100.00 $400.00 $4,000 $500.00 $7,400.00 $111,210.00 TOTAL COUNCIL ON AGING FY16ACTUAL 11/30/2016 $16,068.98 $2,389.20 $4,129.77 $3,532.41 $1,249.50 $- $27,369.86 $- $- $- $- $- $- $- $- $- $110.20 $- $1,155.00 $- $1,265.20 $28,635.06 FY17 BUDGET TARGET $56,014.40 $22,928.48 $11,159.24 $12,870.00 51,00.36 $104,372.48 $1,200.00 $- $- $- $- $399.52 $200.00 $500.00 $400.00 $100.00 $600.00 $3,673.00 $500.00 $7,572.52 $111,945.00 $111,945.00 FY17 ABOVE TARGET $ O $ O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $0 $0 $0 $0 $ 0 $0 $ O ===PAGE 7=== COUNCIL ON AGING BUDGET FY17 LINE CHANGES Line Item 15411/511015 Outreach Salary Requesting increase of 3 hours per week. Outreach hours will be 8 a.m. to 5 p.m. to allow for better office coverage. 15 hours from the town budget/12 hours from the Formula Grant (FG) 15412/530000 Programs Requesting that $399.52 be placed into the program line. Statistics show that more people participate in programs if the user fee is decreased. Savings from the mileage line decrease will allow this to happen. 15412/531012 Training Slight increase to allow for various computer trainings, Servsafe certification and staff C.P.R./defibrillator trainings. 15412/530100 MOC FY16 Montachusett Opportunity Council yearly donation request has decreased to $200. 15412/534400 Postage Increase request to cover postage usage. Our elders are very generous with donations of stamps, and although this is much appreciated, my feeling is that we should not rely on the kindness of people on fixed incomes for our postage. 15412/540000 Office Supplies Increase request due to necessity. The staff at the COA makes evert effort to conserve paper, envelopes, etc. and we have in the past asked for donations from other town departments to get us through until the new fiscal year. 15412/571000 Mileage As of 1/1/16 the mileage for MOW (Meals on Wheels) drivers was decreased from a $15 stipend each time a delivery was made to $11.50 per week. ===PAGE 8=== CHANGES IN FY16 * The Eagle House now welcomes all people who are age 50+ in Lunenburg and surrounding communities. * New hours of operation are Monday, Tuesday, Thursday 8 a.m. - 5 p.m. Wednesdays 8 a.m. -8 p.m. CLOSED Fridays * In FY16 we received $18,954.00 in Formula Grant funding. This was an increase from $8 to $9 per elder. Formula grant funds are used to offset part of the outreach coordinator salary, meal site assistant salary, programs, mileage, dues, etc. The current FG amount is determined by the 2010 Federal Census and there were 2,106 people over the age of 60 in Lunenburg that year. Currently Lunenburg's "Over 60 Voter Registration List" shows that we have approximately 2,729 people age 60+. Projections from the U.S. Census Bureau state that over the next 20 years, Massachusetts population growth will occur almost entirely in the 60+ age groups. The next U.S. Census will not be conducted until 2020 so unless the $ amount per elder is increased or decreased, the FG funds should remain relatively the same. » A Greater Lowell Community Foundation grant in the amount of $3,000 was applied for in October to reinstate the RUOK program. This program consists of an automated phone call that is made to an elder's home at the same time each day. If after several attempts the participant does not answer, emergency personnel are dispatched to the home and the person's emergency contact will be notified. The equipment will be housed at the Nashoba Valley Regional Dispatch Center. We are please to announce that we were notified in February that we have been approved for full funding. * We are currently collaborating on various projects with different town/community organizations such as Nashoba Valley Regional Dispatch - Police/Fire Depts. - Lunenburg Schools - DPW - Lunenburg Public Library - Lunenburg Public Access Television - Fitchburg State University - Lunenburg Lion's Club - Lunenburg Women's Club - Lunenburg Friendly Seniors - Lunenburg Boy & Girl Scouts - Lunenburg Boys & Girls Club - Eagle House Supporters Inc. We are striving to build stronger civic partnerships within our town and other communities. ===PAGE 9=== Thank you for your support for our programs from everyone at the Lunenburg Council on Aging/Eagle House Senior Center ===PAGE 10=== Executive Office of Elder Affairs (ELD) 1 Ashburton Place, 5th Floor Boston, MA 02108-1518 Municipal # Personnel Funding i FY 2016 (sed below) $54,810 _ Director/Coordinator _ _ Administrative Ass't Program Coordinator Coord. Of Volunteers _ Clerk/Typist Secretary _ Receptionist _ Chef/Cook 3_ Site Manager - Custodian _2_ Kitchen Aides _2. Driver _I_ Dispatcher _ 1_ Outreach Worker Outreach Coord./Spec. _ Social Service Coord. _ Social Worker Other: e.g. program instructors $25,787 Fiscal Manager $13,000 $9,000 (A) PRELIMINARY $9.00/senior* ATTACHMENT B (B) Initial if a Revision... Hours/ week w/ELD funds COA Formula Grant Budget -- FY 2016 Print/Enter Name of COA: Lunenburg ID totals for Formula funded position(s), indicate $/ (hour or unit of svc.) X hours/week X number of Weeks; & ID fringe (if applicable). *NOTE Afleast $4500 available regardest of town size. Director $26.15/hr (40 hrs.) Town Admin. Asst. $22.04/hr (22.5 hrs.) Town (pg. 1 of 2) For ELD Use $4,385 $10,993 Site Manager shared positon $12.01 (19.5 hrs.) Town lAide $10.70 (4 hrs.) Formula Grant 1 Aide $10.38 (4 hrs.) Formula Grant 2 Drivers $13.48 (approx.35 hrs.) Regional Transit Authority 1 Dispatcher $22.04 (12.5 hrs.) Regional Transit Authority *(Admin. Asst. is the dispatcher) Outreach Coordinator $16.02 (10 hrs.) Town $16.02 (14 hrs.) Formula Grant Sub-total and $102,597 $15,378 $ * Optional Please note municipal positions. (Job title/s, funding totals hours are appreciated. Thank YOU. F72016g(W) (6.915) HBE 7 + 8. P1 1--ва--] ===PAGE 11=== Attachment B - COA Formula Grant Budget - FY 2016 Non-Personnel (A): Cost Category PRELIMINARY (B): ) Revision •Staff/Volunteer Trans. $436 Client Transportation Rent/Mortgage Utilities Renovation/Construction Equipment/furnishings Office/program supplies Facility Maintenance/ supplies Printing/Copying (non-newsletter) Postage Dues Newsletter Printing Conference/Education Training (Board/Staff) Volunteer Recognition* $200 $400 $300 E Print/Enter Name.of.COA: Lunenburg ELD & COA Notes Rate determined locally. (Secure & retain contract/agreement for transportation service/s) ( pg. 2 of 2) For ELD Use Describe concisely. Secure and retain quotes/estimates. Note (estimated) completion date/s. Specify/itemize and attach to budget. Check with the "GREEN GUIDE". (Cite representative items, costs). (Cite representative costs, items) Please see" GREEN GUIDE" for exterior work. (Cite representative costs) Contractors / Other $2240 ELD is to be recognized as supporting this activity. Maximum/eligible costs cited in the ELD "GREEN GUIDE". Identity education/in-service training. Max. $16.50/yr. (PP) with Formula $'s. VRS required.* Identity the minimum # of hours required for recognition or indicate "N/A." → See notes regarding eligible/ineligible volunteer hours. Thank you. 2 Meals on Wheels Drivers each day @ $15 stipend, per day, each driver *$2240 Formula Grant *$4000 Town Sub-total (page 2) sub-total (page 1) TOTAL $ 3.576 $ 15,378 $ 18,954 $ $ $ Date of this budgel: 07 1J5 12015 *Volünteer Resource Sheet to be submitted by 26 August 2015 FY2016--B--(W) [6.3.15) H&E 7. + 8. 1--8b--1 ===PAGE 12=== Sheet1 EAGLE HOUSE SUPPORT FOR CALENDAR YEAR 2015 MAINTENANCE OF GROUNDS WALKWAY FUNDS PROVIDED TO EAGLE SCOUT SENIOR REC AREA PLANTINGS & GRADING SHED & SETUP COMPUTER UPGRADE MISCELLANEOUS OPERATIONS $2,075.99 $2,140.00 $2,500.00 $2,233.00 $1,295.46 $2,099.00 $12,343.45 MISCELLANEOUS BEVERAGES OPEN HOUSE MAILINGS SUPPLIES VOLUNTEER RECOGNITION $477.00 $200.00 $548.00 $565.00 $309.00 $2,099.00 Page 1 ===PAGE 13=== NEW FY16 PROGRAMS AT EAGLE HOUSE 1. Community Read Program with FSU, Lunenburg COA, & Lunenburg Library 2. Intergenerational NHS - Raking, snow shoveling, gift wrapping, device day *Tiny House Presentation May 18" at 6PM *Antique Appraisal Day Harley House Antiques Date TBD 5. Shuffle Board Court - spring 6. Outreach Breakfast Club 7. RUOK reinstated with Grant from Community Foundation of NC Mass/Nashoba Valley Healthcare Fund 8. Wednesday night programming including YOGA, Arts & Crafts, & Floral Arrangement 9. Cultural videos Rick Stepton Beyond the Cuff and Pink Flamingos, Judith Lindstedt 10. Fire Dept. Lakes & Ponds Ice Safety 11. Fire Dept. Friends & Family CPR 12. *Multi Town Department Town Stroll - May? 13. Songbirds of the Northeast, May 16* 2PM 14. Eagle House Informational Video PACC 15. Open to the community for people age 50+ 16. *Veteran's Officer/Veteran's Support Group 17. Pizza Wednesdays 18. *Letter's from Lunenburg 19. *Eagle Scout Raised Community Vegetable Garden Beds 20. COA English Tea Party 21. COA Fascinator Class 22. COA Heart Pin 23. COA Door Decoration 24. Outreach Red Dress Gala - February 25. Outreach Holiday Luncheon Dixie Hot Four 26. Outreach St. Patty's Day Luncheon March 17" 12 Noon 27: Police TRIAD Corner in Newsletter - coming in Apil 28. Police Women's Self Defense Class - Mondays in May? 29. *Narcan Community presentation LUK May 20** 6PM 30. * "Tick Talk" Nashua River Watershed June 1St 6PM We continue to work with outside agencies on programming such as Golden Living Centers, Manor on the Hill, Nashoba Nursing & Hospice, River Court in Groton, Lion's Club, River Terrace in Lancaster, Lunenburg Police & Fire, Worcester County Sheriff's Department, Nashoba Valley Regional Dispatch, LUK, Lunenburg Women's Club, Nashoba Valley Regional Health Center, the Nashua River Watershed Association, Lunenburg Flowers & Gifts, and Senior Social Agencies from Lunenburg Nova Scotia Canada. Ongoing weekly programs are BINGO, Stretch & Tone, Chair Yoga, Book Club, Bridge, Cribbage, Movies, Quilting, Mah Jong, Walking Club, Pancake Breakfast, WII, Bocce ===PAGE 14=== 3/10/2016 Print Statistics Event Statistics from 07/01/2015 to 03/10/2016 Filters: Age: >=0 Site(s): Category Cultural Intergenerational Other Outreach Advocacy Professional Services Recreation Wellness Duplicated Unduplicated 60 and Over Under 60 Guests Guests 34 10 572 30 8 158 0 0 0 0 0 19 18. 0 36 34 0 0 3824 2180 410 262 0 0 0 0 Total Event Signins 6675 610 0 0 Hours 77.00 38.00 4,576.00 64.00 126.00 9,554.33 3,417.58 17,852.91 Total Swipes 4604 325 httos://lunenburama.mvseniorcenter.net/Statistics/PrintStatistics?tvDe=0 1/1 ===PAGE 15=== 3/10/2016 Print Statistics Event Statistics from 07/01/2014 to 03/12/2015 Filters: Age: >=0 Site(s): Category Cultural Intergenerational Other Outreach Advocacy Professional Services Recreation Support Services Wellness Duplicated Unduplicated 16 14 623 16 11 145 28 27 27 26 3003 115 2172 321 34 280 Total Event Signins 5998 60 and Over Guests 0 0 0 0 0 0 0 0 0 Under 60 Guests 0 0 0 0 0 0 0 0 0 Hours 32.00 21.00 4,024.50 103.00 77.00 7,784.83 447.50 4,052.00 16,541.83 Total Swipes 3854 538 260 httne-//lunenhurrma muconinrontor not/Statictice/PrinfStatictinctune=n 1/1 ===PAGE 16=== 3/10/2016 Filters: Age: >=0 Site(s): Print Statistics Transportation provided between 07/01/2015 and 03/10/2016 Category Medical Other Rec/Social Shopping Totals Duplicated Unduplicated 437 35 670 28 372 18 569 17 2048 52 Total Undelivered Count: 0 View all Seniors ===PAGE 17=== 3/10/2016 Print Statistics Transportation provided between 07/01/2014 and 03/12/2015 Filters: Age: >=0 Site(s): Category Duplicated Unduplicated Medical Other Rec/Social Shopping Totals 485 540 551 586 2162 37 30 24 17 56 Total Undelivered Count: 0 View all Seniors ===PAGE 18=== 3/10/2016 Print Statistics Meals between 07/01/2015 and 03/10/2016 Filters: Age: >=0 Site(s): Meal Name Duplicated Unduplicated MOW 2940 Totals 2940 42 42 View all Seniors https://lunenburqma.myseniorcenter.net/Statistics/PrintStatistics?type=53 1/1 ===PAGE 19=== 3/10/2016 Print Statistics Meals between 07/01/2014 and 03/12/2015 Filters: Age: >=0 Site(s): Meal Name Duplicated Unduplicated MOW 3375 Totals 3375 40 40 View all Seniors https://lunenburgma.myseniorcenter.net/Statistics/PrintStatistics?type=53 1/1 ===PAGE 20=== MONTY TECH Tentative Budget 2016 - 2017 Lunenburg March 10, 2016 ===PAGE 21=== Highlights from House 2 • FY17 Chapter 70 (prelim) is $4.58B • $72M (1.6%) increase from FY16 • Foundation budgets are lowered by an inflation factor of -0.22%. • The equity component of the formula continues to be phased in. Those communities required to contribute more than their targets will have the gap between their required and target local contributions reduced by 70%. • All districts receive at least $20 per pupil in additional aid over the prior year. • Free and reduced price lunch data is no longer available for all districts as a result of districts' participation in the USDA's Community Eligibility Program. As a result, the foundation budget will now be calculated ising economically aisaavantaged enrollment in place of formerly available low income enrollment. The rate has changed to reflect the new metric. 1/27/2016 www.doe.mass.edu 2 ===PAGE 22=== FISCAL YEAR 2017 BUDGET SUMMARY (1) Gross Budget Less: Transportation & Above NSS Capital Budget - Equipment Vehicles BONDS (Principal & Interest) (2) Net School Spending Less Revenues: Estimated Ch. 70 EX IZ REQUIRED MINIMUM CONTRIRUTION (3) Transportation & Other Operating Budget Less: Estimated Transportation Aid Excess & Deficiency NET TRANSPORTATION & OTHER OPERATING (4) Capital Budget - (Equipment & Vehicles) Less: Excess & Deficiency NET CAPITAL ASSESSMENT (5) BONDS Less: School Building Authority Aid NET BONDS TOTAL ASSESSMENT (All Budgets) APPROVED EY2016 $26,229,366 (1,940,045) (290,000) (1,208,628) $22,790,693 (13,837,825) $8,952,868 $1,940,045 (904,000) (210,000) $826,045 $290,000 (290,000) $01 $1,208,628 (948,213) $260,415 $10,039,328 PROPOSED EY'201Z $26,374,468 (1,836,354) (290,000) (45,000) (1,204,669) $22,998,445 (13,867,825) $9,130,620 $1,836,354 (1,083,693) $752,661 $335,000 (300,000) $35,000 $1,204,669 (948,213) $256,456 $10,174,737 DIFE $145,102 103,691 (45,000) 3,959 $207,752 (30,000) $177,752 ($103,691) (179,693) 210,000 ($73,384) $45,000 (10,000) $35,000 ($3,959) hones 0.55% ($3,959)) $135,409 3 ===PAGE 23=== SUMMARY BY FUNCTION CODE 2015-2017 Function Code Function Description 1100 1200 1400 1450 FUNCTION 1000 DISTRICT LEADERSHIP 3200 3300 3510 3520 3600 4110 4120 4130 4210 4220 4230 4300 4400 4450 5100 5200 5250 5260 5500 7000 8100 8200 9000 Teaching Services Medical/Therapeutic Services Professional Development Textbooks and Instructional Materials Instructional Technology Student Services sychological Services FUNCTION 2000 INSTRUCTION Health Services Student Transportation Athletic Services Student Activities Security FUNCTION 3000 STUDENT SERVICES Custodial Services Heating of Building Utilities Maintenance of Grounds Maintenance of Buildings Maintenance of Equipment Extraordinary Maintenance Networking & Telecomm Technology Maintenance FUNCTION 4000 OPERATIONS & MAINT Employee Retirement Employee Benefits Retired Employee Benefits Other Non-Employee Insurance Fixed Charges FUNCTION 5000 FIXED CHARGES Acquisition of Fixed Assets FUNCTION 7000 FIXED ASSETS Long Ter Debt - Principal Long Term Debt - Interest FUNCTION 8000 DEBT RETIREMENT Tuition to other districts FUNCTION 9000 TUITION Total FY 15 Actual Expenditures 64,257 306,758 535,256 72,543 978,813 939,668 414,926 392,725 3,716,852 203,931 873,032 133,514 1,238,782 86,824 13,000,254 185,231 1,800,038 368,388 199,291 116,747 2,669,694 664,141 153,171 1,357,492 46,683 479,355 267,880 18,975 18,629 137,697 3,144,022 243,961 2,835,254 821,348 121,872 18,627 4,041,062 223,688 198,688 957,000 253,099 1,210,099 280,442 280,442 FY16 Approved Budget 48,510 230,099 529,137 131,808 939,552 903,289 476,143 FY17 Proposed Budget 18,588 233,452 545,297 98,806 926,143 898,239 491,287 403,414 8,950,294 12,000 223,327 875,610 380,094 1,261,781 108,841 13,594,793 192,838 1,914,916 369,244 180,850 119,225 2,777,073 672,547 250,000 1,313,941 49,000 375,860 233,500 35,000 54,018 102,500 3,086,366 256,000 2,670,882 1,009,672 103,300 16,000 4,055,854 290,000 290,000 994,000 214,628 1,208,628 277,100 -277,100 186,700 373,000 1,262,433 114,999 13,469,042 204,270 1,935,474 366,133 188,639 125,854 2,820,370 702,227 195,000 1,386,968 39,000 334,557 257,250 30,000 39,670 139,500 3,124,172 265,000 2,721,812 1,062,460 127,200 18,500 4,194,972 335,000 335,000 1,030,000 174,669 1,204,669 300,100 300,100 $25,548,074$26.229,366. $26,374,468 $ Increase/ Percentage Decrease Incr/Deci FY 16 to FY 17 FV16 to FY17 78 0.16% 3,353 1.46% 16,160 3.05% (33,000) -25.04% (13,409) -1.43% (5,050) -0.56% 15,144 3.18% (6,081) 128,490 -1.51% (4,500 1.44% -37.50% (36,627 -16.40% (216,843) -24.76% (7,094) -1.87% 652 0.05% 6,158 5.66% (125,751) 11,432 -0.92% 5.93% 20,558 1.07% (3,111) -0.84% 7,789 6,629 4.31% 5.56% 43,297 .: 1.56% 29,680 4.41% (55,000) -22.00% 73,027 (10,000) 5.56% -20.41% (41,303) -10.99% 23,750 10.17% (5,000) -14.29% (14,348) 37,000 -26.56% 36.10% 37,806 1:22% 9,000 3.52% 50,930 1.91% 52,788 5.23% 23,900 23.14% 2,500 15.63% 139,118 3.43% 45,000 15.52% 45,000 36,000 15.52% 3.62% (39,959) -18.62% (3,959) -0.33% 23,000 8.30% 23,000 8.30% 145,102 0.55% 4 ===PAGE 24=== SUMMARY BY FUNCTION CODE 2015-2017 Function Code Function Description 1000 2000 3000 4000 5000 7000 8000 9000 DISTRICT LEADERSHIP INSTRUCTION STUDENT SERVICES OPERATIONS & MAINT FIXED CHARGES FIXED ASSETS DEBT RETIREMENT TUITION Total FY 15 Actual Expenditures FY16 Approved Budget FY17 Increase/ Percentage Proposed Decrease Incr/Decr Budget FY 16 to FY 17 FY16 to FY1Z 978,813 13,000,254 2,669,694 3,144,022 4,041,062 198,688 1,210,099 280,442 939,552 13,594,793 2,777,073 3,086,366 4,055,854 290,000 1,208,628 277,100 926,143 13,469,042 2,820,370 3,124,172 4,194,972 335,000 1,204,669 300,100 (13,409) (125,751) 43,297 37,806 139,118 45,000 (3,959) 23,000 S25,548,074 $26,229,366 $26,374,468 $ 145,102 -1.43% -0.92% 1.56% 1.22% 3.43% 15.52% -0.33% 8.30% 0.55% 5 ===PAGE 25=== FY17 BUDGET VS NET SCHOOL SPENDING FY17 Gross Budget Less Non-Net School Spending Categories Bonds Transportation + Fixed Charges Capital Stabilization 1,204,669 1,772,854 18,500 295,000 40,000 $ 26,374,468 $ (3,331,023) FY 17 Net School Spending FY17 NSS Requirement $ 23,043,445 22,998,445 FY17 Budget Over Required Net School Spending $ 45,000 100.20% 6 ===PAGE 26=== Most Districts Spend in Excess of Their Net School Spending Requirement 200 180 160 Number of Districts 140 120 100 80 60 40 20 :FY13 O FY14 ME FY15 Below 95% 95-99.5% 99.5-100.5% 100.5-105% 105-120% Above 120% 1/27/2016 www.doe.mass.edu ===PAGE 27=== LEA Massachusetts Department of Elementary and Secondary Education Office of School Finance Net School Spending and Foundation Budget FY15 292 of 321 districts districts reporting -FY15--- district name required net school spending actual net school spending amt over or under required actual as pct of required 97 FITCHBURG 103 GARDNER 832 MONTACHUSETT 615 ATHOL ROYALSTON 720 NARRAGANSETT 753 QUABBIN 735 NORTH MIDDLESEX 755 RALPH C MAHAR 775 WACHUSETT 610 ASHBURNHAM WESTMINSTER 162 LUNENBURG 125 HARVARD 234 PETERSHAM 61,747,060 26,593,601 22,410,876 19,630,654 14,698,763 26,228,214 37,024,056 8,209,853 64,632,585 21,199,498 14,980,028 10,372,672 878,414 60,882,442 26,492,982 22,453,730 20,096,314 15,568,623 28,697,435 40,783,550 9,075,767 71,851,899 23,725,505 18,452,511 14,528,279 1,314,354 -864,618 -100,619 42,854 465,660 869,860 2, 469,221 3,759,494 865,914 7,219,314 2,526,007 3,472,483 4,155,607 435,940 98.6 99.6 100.2 102.4 105.9 109.4 110.2 110.5 111.2 111.9 123.2 140.1 149.6 foundation budget 61,364,752 26,236,297 22,098,279 17,539,155 12,841,231 21,722,178 32,881,223 7,705,540 63,713,837 20,944,478 14,945,463 9,617,699 566,087 actual nss as pct of foundation 99.2 101.0 101.6 114.6 121.2 132.1 124.0 117.8 112.8 113.3 123.5 151.1 232.2 8 ===PAGE 28=== General Fund- Income and Expense Summary General Fund Income State Aid Chapter 70 Transportation Reimbursement School Building Authority Aid Local Receipts Community Assessments Interest Income Miscellaneous Receipts Appropriation from E&D Fund Transfers Received 12-13 13,727,675 895,675 948,213 8,063,263 12,315 136,681 450,000 376,742 Received 13-14 Received 14-15 Budgeted 15-16 Proposed 16-17 13,764,000 815,343 948,213 13,800,675 1,065,340 948,213 13,837,825 904,000 948,213 13,867,825 1,083,693 948,213 8,682,724 11,541 629,815 350,000 250,000 9,441,464 10,696 121,214 480,000 0 10,039,328 500,000 0 10,174,737 0 0 300,000 0 Total General Fund Income $24,610,564 $25,451,635 525867,602 $26,29,366 $26,374,468 Change (Decrease) 30,000 179,693 0 135,409 0 (200,000) 0 $145,102 % Change 0.22% 19.88% 0.00% 1.35% 0.00% 0.00% -40.00% 0.00% 0.55% 9 ===PAGE 29=== Chapter 70 aid is determined in three basic steps A district's Chapter 70 aid is determined in three basic steps: 1. It defines and calculates a foundation budget, an adequate funding level for each district, given the specific grades, programs, and demographic characteristics of its students. 2. It then determines an equitable local contribution, how much of that "foundation budget" should be paid for by each city and town's property tax, based upon the relative wealth of the community. 3. The remainder is funded by Chapter 70 state aid. Local Contribution + State Aid = a district's Net School Spending (NSS) requirement. This is the minimum amount that a district must spend to comply with state law. 1/27/2016 www.doe.mass.edu 10 ===PAGE 30=== Foundation budget rates reflect differences in the cost of educating different types of students. FY17 Foundation Budget Rates PK/Half Day K Kindergarten-Full Elementary Junior/Middle High School Limited English PK/Half Day K Limited English Full Time Vocational Special Ed-In School Special Ed-Tuitioned Out Economically Disadvantaged Decile 1 Economically Disadvantaged Decile 2 Economically Disadvantaged Decile 3 Economically Disadvantaged Decile 4 • Economically Disadvantaged Decile 5 Economically Disadvantaged Decile 6 Economically Disadvantaged Decile 7 Economically Disadvantaged Decile 8 Economically Disadvantaged Decile 9 Economically Disadvantaged Decile 10 $3,631 $7,263 $7,307 $6,927 $8,638 MA $4,641 $9,283 $13,171 $25,277 $26,403 $3,775 $3,815 $3,855 $3,895 $3,935 $3,975 $4,015 $4,055 $4,095 $4,135 11 1/27/2016 www.doe.mass.edu ===PAGE 31=== Office of School Finance FY17 Chapter 70 Foundation Budget 832 MONTACHUSETT Foundation Enrollment 1 Administration 2 Instructional Leadership 3 Classroom and Specialist Teachers 4 Other Teaching Services 5 Professional Development 6 instructional Equipment & Tech 7 Guidance and Psychological 8 Pupil Services 9 Operations and Maintenance 10 Employee Benelits Fixed Charges 11 Special Ed Tuition 12 Total (1) Pre- School 0 .. Base Foundation Components --.. (4) (2) (3) =- Kindergarten - Halt-Day Full-Day Elementary 0 (5) (6) Jr High/ High Middle School 0 0 (7) ELL PK 0 (8) ELL KHalf 0 (9) ELL KF - 12 0 (10) Voca- tional 1,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 546,000 986,130 9,947,835 695,010 310,965 1,832,490 0 0 549,030 739,545 2470,230 0 1,679,145 01 0 0 0 19,756,380 13 Wage Adjustment Factor 100.0% 14 Economically Disadvantaged Decile * Total foundation enrollment does not include columns 11 through 13, because those columns represent increments above the base. The pupils are already counted in columns 1 to 10. Total foundation enrollment assigns pupils in pre-kindergarten and half time kindergarten an enrollment count of .5. Special education in-distict headcount is an assumed percentage, representing 3.75 percent of Kto 12 non-vocational enrollment and 4.75 percent of vocational enrollment. Special education out-of district headcountis also an assumed percentage, representing 1 percent of non-vocational K-12 enrollment. Economically disadvantaged headcounts are the number of pupils in columns 1 through 10 who are directly certifed as eligble for the Supplemental Nutrition Assistance Program (SNAP); the Transitonal Assistance for Families with Dependent Children (TAFDC); the Department of Children and Families' (DCF) foster care program; and MassHealth (Medicaid). Each component of the foundation budget represents the enrollment on line 1 multiplied by the appropriate state-wide foundation allotment. The wage adjustment factor is applied to underiying rates in all functions exceptinstructional equipment, benefits and special education tuition. The foundation budget shown on this page may differ from the final number used in the formula, due to rounding error. - Incremental Costs Above The Base -.. (11) (12) (13) Special Ed Special Ed Economically In District Out of Dist Disadvantaged 71 0 364 178,370 0 588,578 549,547 28,393 24,783 0 0 199,249 225,725 0 1,794,644 0 0 0 0 1,120,800 0 24,688 0 0 173,100 113,772 1,432,340 Foundation Budget per Pupil TOTAL* 1,500 724,370 986,130 11.65,213 1,244,557 364,026 1,857,273 549,030 739,545 2,842,579 2,018,641 0 22.983,364 15,322 12 ===PAGE 32=== lea district 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett 832 Montachusett Office of School Finance Chapter 70 Preliminary FY17 Regional District Summary lea member city or town 11 Ashburnham 12 Ashby 15 Athol 21 Barre 97 Fitchburg 103 Gardner 125 Harvard 134 Holden 140 Hubbardston 162 Lunenburg 234 Petersham 235 Phillipston 241 Princeton 255 Royalston 282 Sterling 294 Templeton 328 Westminster 343 Winchendon 999 Total foundation foundation enrollment budget 58 888,690 37 566,923 85 1,302,391 37 566,923 418 6,404,698 153 2,344,303 6 65 91,933 71 995,946 1,087,879 91 1,394,324 4 61,289 19 291,123 23 352,412 19 291,123 65 112 995,946 1,716,091 82 1,256,424 155 1,500 2,374,948 22,983,366 1/27/2016 minimum chapter 70 contribution aid 403,971 312,360 191,478 229,127 1,692,034 718,012 79,613 602,600 567,184 833,619 50,692 157,058 295,879 87,950 742,462 640,362 743,854 782,365 9,130,620 13,867,825 required net school spending 22,998,445 13 ===PAGE 33=== Local Contribution Establishing local ability to pay • The foundation budget is a shared municipal-state responsibility. • Each community has a different target local share, or ability to pay, based on its property values and residents' incomes. • Prior to this policy, required local contributions had become less linked to ability to pay. A process was established in 2007 to move each community from its 2006 baseline to its new target. 1/27/2016 www.doe.mass.edu 14 ===PAGE 34=== How is the required local contribution calculated? Determining each community's target local share starts with the local share of statewide foundation. Calculate statewide foundation budget. Determine local share of statewide foundation. Statewide, determine percentages that yield ½ from property and ½ from income. 41% State Aid $4.153B Statewide Foundation Budget $10.128B 59% Local Contribution $5.975B Income Effort 1.4701% $2.987B Property Effort 0.3792% $2.987B Property and income percentages are applied uniformly across all cities and towns to determine the combined effort yield from property and income. 1/27/2016 www.doe.mass.edu 15 ===PAGE 35=== Individual communities' target local shares are based on local property values and income, and foundation budget. • To determine local effort, first apply this year's property percentage (0.3792%) to the town's 2014 total equalized property valuation • Then apply this year's income percentage (1.4701%) to the town's 2013 total residential income Local Property Effort + + Local Income Effort = Combined Effort Yield (CEY) • Target Local Share = CEY/Foundation budget • Capped at 82.5% of foundation • In FY17, 147 of 351 communities are capped. 1/27/2016 www.doe.mass.edu 16 ===PAGE 36=== Getting Closer To the Target Contribution Determining the Upcoming Year's Local Contribution Preliminary Contribution • Increase last year's required local contribution by the municipality's Municipal Revenue Growth Factor (MRGF) - Calculated annually by the Department of Revenue - Quantifies the most recent annual percentage change in each community's local revenues, such as the annual increase in the Proposition 2½ levy limit, that should be available for schools Required Contribution • If the preliminary contribution is above the target, reduce by the effort reduction percent (70% in FY17). • If the preliminary contribution is below by less than 2.5%, the preliminary contribution becomes the new requirement. • If the preliminary contribution is below by more than 7.5%, an additional 2% is added to the preliminary contribution. For those below by between 2.5 and 7.5%, 1% is added. 1/27/2016 www.doe.mass.edu 17 ===PAGE 37=== Return to Index Massachusetts Department of Elementary and Secondary Education FY17 Determination of City and Town Total Required Contribution 162 Lunenburg Effort Goal 1) 2014 equalized valuation 2) Property percentage 3) Local effort from property wealth 4) 2013 income 5) Income percentage 6) Local effort from income 7) Combined effort yield (row 3+ row 6) 8) Foundation budget FY17 9) Maximum local contribution (82.5% * row 8) 10) Target local contribution (lesser of row 7 or row 9) 11) Target local share (row 10 as % of row 8) 12) Target aid share (100% minus row 11) 1,183,701,600 0.3792% 4,488,296 368,099,000 1.4701% 5,411,329 9,899,625 16,932,749 13,969,518 9,899,625 58.46% 41.54% FY17 Increments Toward Goal 13) Required local contribution FY16 14) Municipal revenue growth factor (DOR) 15) FY17 preliminary contribution (13 x 14) 16) Preliminary contribution pct of foundation (15/8) If preliminary contribution is above the target share: 17) Excess local effort (15 - 10) 18) 70% reduction toward target (17 x 70%) 19) FY17 required local contribution (15 - 18), capped at 90% of foundation 20) Contribution as percentage of foundation (19 / 8) If preliminary contribution is below the target share: 21) Shortfall from target local share (11 - 16) 22) Added increment toward target (13 × 1% or 2%)* *1% if shortfall is between 2.5% and 7.5%; 2% if shortfall > 7.5% 23) Shortfall from target after adding increment (10 - 15 - 22) 24) FY17 required local contribution (15 + 22) 25) Contribution as percentage of foundation (24 / 8) 10,245,328 3.91% 10,645,920 62.87% 746,295 522,407 10,123,514 59.79 18 ===PAGE 38=== FY17 Chapter 70 Apportionment of Local Contribution Across School Districts 162 Lunenburg Lunenburg Prior Year Data (for comparison purposes) 1 FY16 foundation enrollment 2 FY16 foundation budget 3 Each districts share of municipality's combined FY16 foundation 4 FY16 required contribution 1,647 15,341,250 92.79% 9,506,767 FY17 apportionment of contribution among community's districts 5 FY17 total unapportioned required contribution (municipal contribution' sheetrow 19 or 24) 6 FY17 foundation enrollment 7 FY17 foundation budget 8 Each districts share of municipalitys total FY17 foundation 9 FY17 Required Contribution 1,632 15,538,425 91.77% 9,289,895 10 Change FY17 to FY16 (9-4) - 216,872 Montachusett 78 1,191,829 7.21% 738,561 91 1,394,324 8.23% 833,619 95,058 Combined Total for All Districts 1,725 16,533,079 100.00% 10,245,328 10,123,514 1,723 16,932,749 100.00% 10,123,514 - 121,814 19 ===PAGE 39=== Massachusetts Department of Elementary and Secondary Education FY17 Chapter 70 Regional District Enrollment and Contributions by Member City or Town LEA Member District Total 11 ASHBURNHAM 12 ASHBY 15 ATHOL 21 BARRE 97 FITCHBURG 103 GARDNER 125 HARVARD 134 HOLDEN 140 HUBBARDSTON 162 LUNENBURG 234 PETERSHAM 235 PHILLIPSTON 241 PRINCETON 255 ROYALSTON 282 STERLING 294 TEMPLETON 328 WESTMINSTER 343 WNCHENDON Foundation Enrollment FY16 1,486 60 40 FY17 Change 1,500 58 37 14 8 6 5 4 155 -3 -7 -1 6 -2 -12 10 13 -1 2 1 13 -1 3 Required Minimum Contribution FY16 FY17 8,952,868 9,130,620 417,743 403,971 330,632 312,360 194,163 191,478 239,207 229,127 1,682,053 1,692,034 717,159 718,012 105,952 79,613 706,376 602,600 473,306 567,184 738,561 833,619 59,905 50,692 158,673 157,058 279,658 295,879 101,757 87,950 717,038 742,462 546,063 640,362 714,231 743,854 770,391 782,365 Change 177,752 -13,772 -18,272 -2,685 -10,080 9,981 853 -26,339 -103,776 93,878 95,058 -9,213 -1,615 16,221 -13,807 25,424 94,299 29,623 11,974 ===PAGE 40=== Massachusetts Department of Elementary and Secondary Education FY17 Chapter 70 Summary 832 Montachusett Aid Calculation FY17 Prior Year Aid 1 Chapter 70 FY16 Foundation Aid 2 Foundation budget FY17 3 Required district contribution FY17 4 Foundation aid (2 -3) 5 Increase over FY16 (4 - 1) Minimum Aid 6 Minimum $20 per pupil increase Non-Operating District Reduction to Foundation 7 Reduction to foundation FY17 Chapter 70 Aid 8 sum of line 1, 5 minus 7 - 13,837,825 22,983,366 9,130,620 13,852,746 14,921 Comparison to FY16 Enrollment Foundation budget Required district contribution Chapter 70 aid Required net school spending (NSS) Target aid share C70% of foundation Required NSS % of foundation FY16 FY17 1,486 1,500 22,705,864 22,983,366 8,952,868 9,130,620 13,837,825 13,67,825 22,790,693 22,998,445 59.07% 60.94% 59.09% 60.34% 100.37% 100.07% 15,079 Five Year Trend 13,867,825 25 Millions 20 15 10 5 0 Foundation Budget #FY13 # FY14 Required District Contribution # FY15 * FY16 1/27/16 Change 14 277,502 177,752 30,000 207,752 Pct Chi 0.94% 1.22% 1.99% 0.22% 0.91% C70 Aid • FY17 21 ===PAGE 41=== Education: Chapter 70 Regional School Transportation Charter Tuition Reimbursement Offset Receipts: School Choice Receiving Tuition Total Estimated Receipts: Estimated Charges: Special Education School Choice Sending Tuition Charter School Sending Tuition Total Estimated Charges: Receipts Net of Charges: FY2016 Cherry Sheet Estimate 13,837,825 1,017,064 0 128,988 14,983,877 FY2017 Local Aid Estimates Montachusett FY2017 Governor's FY2017 House FY2017 Senate Budget Proposal Budget Proposal Budget Proposal 13,867,825 1,083,693 0 107,121 15,058,639 FY2017 Conference Committee - 0 280,442 0 280,442 14,703,435 359,000 359,000 14,699,639 22 ===PAGE 42=== Excess & Deficiency • 41.06: Excess and Deficiency Funds • (1) Every regional school district shall maintain an excess and deficiency fund on its books of account. At the end of every fiscal year, any surplus or deficit in the district's general fund shall be closed to the excess and deficiency fund. • (2) On or before October 31 of each year, every regional school district shall submit to the Department of Revenue the forms and schedules as the Department of Revenue requires for the purpose of reviewing and certifying the balance in the regional school district's excess and deficiency fund. At the discretion of the Commissioner, the Department may withhold release of all or some part of the quarterly state school aid for the regional school district if the regional school district has not filed the required forms and schedules by such date. • (3) A regional school committee may use all or part of the certified balance in the excess and deficiency fund as a revenue source for its proposed budget. If the certified balance exceeds five percent of the proposed budget, the regional school committee shall use the amount in excess of five percent as a revenue source for its proposed budget. • Regulatory Authority: 603 CMR 41.00: M.G.L. c. 69, §1B; c. 71, §14B and §16D; c. 150E, §1. Most Recently Amended by the Board of Education: May 19, 2009 23 ===PAGE 43=== Excess & Deficiency • FY17 Proposes using $300,000 from Excess & Deficiency (FY16 used $500,000) E&D balance as of 7/1/15 based on audited financial statements is $1,051,986* *Amount must be officially certified by DOR 24 ===PAGE 44=== How a community's assessment is calculated (FY17) • Each community's assessment is made up of: - FY17 Required Minimum Contribution (set by the state) - Transportation and Other Operating Expenses above Minimum Net School Spending- - Capital - Bonds 25 ===PAGE 45=== Transportation, Capital, and Bonds • Transportation (Operating) costs are determined by taking the total projected expenditures for pupil transportation and subtracting estimated state aid transportation reimbursement and any applicable additional school revenues applied to reduce assessments. • Capital (Capital) costs are determined by taking the amount of projected capital expenditures less any applicable additional school revenues applied to reduce assessments. • Bonds (Capital) are the principal and interest portions of the bond payments for school construction less SBA reimbursements 26 ===PAGE 46=== STUDENT ENROLLMENT AND SCHOOL ATTENDING CHILDREN COMPARISONS FOUNDATION ENROLLMENT SCHOOL ATTENDING CHILDREN (GR. 1-12) COMMUNITIES ASHBURNHAM ASHBY ATHOL BARRE FITCHBURGR GARDNER HARVARD HOLDEN HUBBARDSTON LUNENBURG PETERSHAM PHILLIPSTON PRINCETON ROYALSTON STERLING TEMPLETON WESTMINSTER WINCHENDON (Basis for Operational Apportionment) (Basis for Capital Apportionment) 10/1/2014 10-01-15k 10/1/2014 10-01-15** DIFF 60 40 92 38 412 157 77 61 78 19 21 20 64 99 83 152 TOTAL IN DISTRICT TOTAL OUT-OF-DISTRICT TOTAL ENROLLMENT 1,486 26 1,512 58 37 85 37 418 153 6 65 71 91 4 19 23 19 65 112 82 155 1,500 20 1,520 Enrollment figures used for Enrollment figures used for 2016-2017 Assessment 12) (3) (7) (1) (4) (2) (12) 10 13 (1) 2 (1) 1 13 (1) 3 14 (6) 8 ** 1,045 482 1,551 787 5,853 2,509 1,029 2,672 617 1,627 128 224 473 116 1,226 963 1,220 1,625 24,147 1,066 464 1,570 826 5,966 2,619 1,033 3,117 628 1,704 124 213 486 126 1,205 1,049 1,172 1,518 24,886 DIFE 21 (18) 19 39 113 110 4 445 11 77 (4) (11) 13 10 (21) 86 (48) (107) 739 27 ===PAGE 47=== ASSESSMENT RATIO PERCENTAGES TRANSPORTATION & OTHER OPERATING PERCENTAGES CAPITAL PERCENTAGES * COMMUNITIES Ashburnham 10/1/2015 (2016-2017) 3.87 10/1/2015 (2016-2017) INC/DEC 4.28 (0.05) Ashby Athol Barre Fitchburg Gardner Harvard Holden Hubbardston Lunenburg Petersham Phillipston Princeton Royalston Sterling Templeton Westminster Winchendon 10/1/2014 (2015-2016) 3.86 2.47 5.66 2.47 27.84 10.18 0.40 4.33 4.73 6.06 0.27 1.27 1.53 1.27 4.40 7.46 5.46 10.33 2.47 5.67 2.47 27.86 10.19 0.40 4.33 4.73 6.07 0.27 1.27 1.53 1.27 4.33 7.47 5.47 10.33 INC/DEC 0.01 0.00 0.01 0.00 0.02 0.01 0.00 0.00 0.00 0.01 0.00 0.00 0.00 0.00 (0.07) 0.01 0.01 0.00 TOTALS 100.00 100.00 * Capital Percentages are used for Bonds and Capital cost. (0.00) 10/1/2014 (2015-2016) 4.33 2.00 6.42 3.26 24.24 10.39 4.26 11.07 2.56 6.74 0.53 0.93 1.96 0.48 5.08 3.99 5.05 6.73 100.00 1.86 6.31 3.32 23.97 10.52 4.15 12.53 2.52 6.85 0.50 0.86 1.95 0.51 4.85 4.22 4.71 6.10 100.00 (0.14) (0.11) 0.06 (0.27) 0.13 (0.11) 1.47 (0.04) 0.11 (0.03) (0.07) (0.01) 0.03 (0.23) 0.23 (0.34) (0.63) (0.00) 28 ===PAGE 48=== COMMUNITIES Ashburnham Ashby Athol Barre Fitchburg Gardner Harvard Holden Hubbardston Lunenburg Petersham Phillipston Princeton Royalston Sterling Templeton Westminster Winchendon Total FOUNDATION BUDGET 888,690 566,923 1,302,391 566,923 6,404,698 2,344,303 91,933 995,946 1,087,879 1,394,324 61,289 291,123 352,412 291,123 995,946 1,716,091 1,256,424 2,374,948 22,983,366 COMMUNITY ASSESSMENTS FISCAL YEAR 2017 REQUIRED TRANSPORT/ MINIMUM OPERATING CONTRIBUTION ASSESS. CAPITAL ASSESS. BONDS PROPOSED ASSESSMENT FY 2017 403,971 312,360 191,478 229,127 1,692,034 718,012 79,613 602,600 567,184 833,619 50,692 157,058 295,879 87,950 742,462 640,362 743,854 782,365 29,128 18,591 42,676 18,591 209,691 76,696 3,011 32,590 35,601 45,687 2,032 9,559 11,516 9,559 32,590 56,224 41,171 77,750 752,661 1,498 651 2,209 1,162 8,390 3,682 1,453 4,386 880 2,396 175 301 683 179 1,698 1,477 1,649 2,135 10,975 4,769 16,181 8,513 61,470 26,977 10,642 32,133 6,462 17,566 1,281 2,205 5,000 1,307 12,437 10,819 12,078 15,640 445,572 336,371 252,544 257,393 1,971,584 825,367 94,718 671,709 610,127 899,267 54,180 169,122 313,077 98,994 789,187 708,882 798,751 877,890 9,130,620 35,000 256,456 10.174,737 APPROVED ASSESSMENT FY'2016 462,389 358,061 262,014 268,843 1,974,155 831,444 121,504 777,978 513,838 799,478 64,094 171,666 296,394 114,157 765,868 611,466 773,556 872,421 10,039,328 CHANGE FY'16 ~ FY'17 (16,817) (21,690) (9,470) (11,450) (2,571) (6,077) (26,786) (106,269) 96,288 99,789 (9,913) (2,544) 16,683 (15,162) 23,319 97,416 25,195 5,468 29 135,409 ===PAGE 49=== LUNENBURG ASSESSMENT & ENROLLMENT HISTORY 2 YEAR COMPARISON FY 2016-2017 Fiscal Year Difference FY 16 to FY 17 $ Foundation Budget Required (Add') (Add") Minimum Transportation/ Capital Contribution Operating Assess Assess Bonds Total Assessment 2016 $ 1,191,829 $738,561 $ 43,367 $ - $ 17,550 $ 799,478 2017 $ 1,394,324 $833,619 $ 45,687 $ 2,396 $ 17,566 $ 899,267 Foundation School Attending Enrollment Children TOWN'S ASSESS PER PUPIL 91 1627 $ 10,250 1704 $ 9,882 202,495 $ 95,058 $ 2,320'$ 2,396 $ 16 $ 99,789 30 ===PAGE 50=== return to individual district sheet show dollar amounts show dollar per pupil amounts lea district 830 MINUTEMAN 829 SOUTH MIDDLESEX 854 NORTH SHORE 818 FRANKLIN COUNTY 815 CAPE COD 860 PAT-FINDER 879 UPPER CAPE COD 806 BLUE HILLS 872 SOUTHEASTERN 853 NORTHEAST METROPOLITAN 873 SOUTH SHORE 851 NORTHERN BERKSHIRE 823 GREATER LAWRENCE 828 GREATER LOWELL 871 SHAWSHEEN VALLEY 855 OLD COLONY 801 ASSABET VALLEY 832 MONTACHUSETT 805 BLACKSTONE VALLEY 885 WHITTER 825 GREATER NEW BEDFORD 810 BRISTOL PLYMOUTH 821 GREATER FALL RIVER 876 SOUTHERN WORCESTER 878 TRI COUNTY 852 NASHOBA VALLEY L date 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 B/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 8/3/15 Massachusetts Department of Elementary and Secondary Education Per Pupil Expenditures in Massachusetts School Districts, FY14 -Al dishics reporing -- fte pupils he pupils at the tuitioned district out of dist 730,2 674.0 450.8 499.0 638.9 605.6 689.8 850.9 1,316.9 1,234.8 594,6 492.1 1,304.1 2,099.8 1,344.5 565.7 1,046.5 1,412.8 1,169.8 1,244.2 2,130.1 1,279.5 1,436.5 1,067.0 1,059.4 721.6 10 0.0 15.6 1.0 0.0 14.9 0.5 0.6 4.9 0.0 20 2.0 158.9 38,2 25.4 0.0 1.6 37.1 0.0 7.3 1.8 44 1.0 28.5 0.0 6,6 -expenditures per pupil- total pupils total expenditures per pupil 731.2 674.0 466.4 500.0 638.9 620.5 690.3 851.5 1,321.8 1,234.8 596.6 494.1 1,463.0 2,138.0 1,369.9 565.7 1,048.1 1,449.9 1, 169.8 1,251.5 2,131.9 1,283.9 1,437.5 1,095.5 1,059.4 728.2 within the district outside the district total expenditures 26,454.84 25,614.91 25,415.45 24, 197.59 23,211.69 23,040.51 21,296.54 21, 192.65 20,825.55 20,485.38 20,258.24 19,731.16 21,403.41 19,060.15 18,902.97 18,514.95 18,364.55 18,618.02 18,214.56 18,188.05 17,933.05 17,967.86 17,820.15 17,755.42 16,831.73 16,262.69 80,298.00 9,225.33 5,000.00 6,127.36 5,300.00 5,250.00 5,804.69 24,140.00 6,148.00 5,466.50 5,403.30 5,377.13 28,662.50 5,801.91 10,803.56 6,673.89 5,022.73 5,000.00 5,116.28 5,459.70 19,397,621 17,264,416 11,601,200 12,079,596 14,829,946 14,044,632 14,693,003 18,035,979 27,453,611 25,295,342 12,093,829 9,722,001 28,780,815 40,228,909 25,551,628 10,473,909 19,264,364 26,518,791 21,307,398 22,708,432 38,211,201 23,011,977 25,603,649 19,090,842 17,837,844 11,771, 193 26,528.48 25,614.91 24,873.93 24,159.19 23,211.69 22,634.38 21,284.95 21,181.42 20,769.87 20,485.38 20,271.25 19,676.18 19,67246 18,816.14 18,65218 18,514.95 18,380.27 18,290.08 18,214.56 18,144.97 17,923.54 17,923.50 17,811.23 17,428.60 16,837.69 16,164.78 31 ===PAGE 51=== retum to individual district sheet show dollar amounts lea district .T: 876 SOUTHERN WORCESTER 830 MINUTEMAN 829 SOUTH MIDDLESEX 815 CAPE COD 818 FRANKLIN COUNTY 860 PATHFINDER 817 ESSEX NORTH SHORE 806 BLUE HILLS 879 UPPER CAPE COD 823 GREATER LAWRENCE 853 NORTHEAST METROPOLITAN 873 SOUTH SHORE 872 SOUTHEASTERN 851 NORTHERN BERKSHIRE 871 SHAWSHEEN VALLEY 855 OLD COLONY 828 GREATER LOWELL 801 ASSABET VALLEY 825 GREATER NEW BEDFORD 805 BLACKSTONE VALLEY 832 MONTACHUSETT 885 WHITTIER 821 GREATER FALL RIVER 878 TRI COUNTY 810 BRISTOL PLYMOUTH 852 NASHOBA VALLEY date 2/20/16 2/25/16 2125/16 2/25/16 2/25/16 2/25/16 2125/16 2/25/16 2/25/16 2/25/16 2/25/16 2/25/16 2/25/16 2/25/16 2/25/16 2/25/16 2125/16 2/25/16 2/25/16 2/25/16 2/25/16 2/25/16 2/25/16 2/25/16 2/25/16 2/25/16 Massachusetts Department of Elementary and Secondary Education Per Pupil Expenditures in Massachusetts School Districts, FY16 --310 of 322 districs with accepled data -expenditures per pupil.. fte pupils at the district fte pupils tuitioned out of dist 675.6 676.4 633.1 490.3 603.4 1,097.0 849.0 706.5 1,314.9 1,238.4 589.2 1,376.4 496.6 1,367.7 556.5 2,122.9 1,077.7 2,092.3 1,188.1 1,416.0 1,272 1 1,442.7 1,041.8 1,306.5 127.8 1.8 0.0 2,0 2.4 13.0 17.0 1.0 4.0 147.0 0.0 1.0 4.0 4.0 21.0 0.0 27.8 2.0 2.0 0.0 49.4 5.9 1.5 0.0 5.4 6.8 total pupils 677.4 676.4 635.1 492.7 616.4 1.114.0 850.0 710.5 1,461.9 1,238.4 590.2 1,380.4 500.6 1,388.7 556.5 2,150.7 1,079.7 2 094 3 1,188.1 1,465.4 1,278.0 1,444.2 1,041.8 1.311.9 734.6 within the district outside the district total expenditures 28,226.88 25,757.56 24,552.02 24,333.88 22,674.13 21,905.46 21,354.33 21,405.21 22,259.51 20,309.02 20,257.67 20,048.20 19,790.59 19,508.76 19,290.69 19,131.19 18,669.82 18,592.08 18,348.63 18,715.00 18,295.68 18,102.13 17,805.51 17,567.62 17,111.12 21,102.22 5,000.00 4,958.33 6,990.38 5,427.88 5,000.00 5,000.00 5,335.01 5,000.00 6,795.25 10,000.00 5,607.90 5,272.99 20,584.50 5,000.00 5,676.96 13,445.93 5,033.33 4,962.96 8,351.18 0 19,108,065 17,422,416 15,553,883 11,942,802 13,772,446 24,122,561 18,134,830 15,142,779 30,053,277 25,150,695 11,940,819 27,621,522 9,868,005 26,799,891 10,735,271 40,760,200 20,161,629 38,910,212 21,800,005 26,780,882 23,353,264 26,123,486 18,549,779 22,978,898 12,510,259 total expenditures per pupil 28,207.95 25,757.56 24,490.45 24,239.50 22,343.36 21,654.00 21,335.09 21,312.85 20,557.68 20,309.02 20,231.82 20,009.80 19,712.36 19,298.55 19,290.69 18,952.06 18,673.36 18,579.10 18,348.63 18,275.48 18,273.29 18,088.55 17,805.51 17,515.74 17,030.03 32 ===PAGE 52=== In Summary..... • FY17 Budget increased by .55% from FY16 • Foundation Enrollment increased by 14 students • Foundation Budget increased by $216/per pupil from $15,064 to $15,280 • FY17 Chapter 70 funding increased by $37,430 • FY17 Budget spending at 100.2% of required minimum net school spending level 33 ======================================================================================== DOCUMENT : 2016-03-17-agenda-2234.txt BOARD : finance-committee DATE : 2016-03-17 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-03-17-agenda-2234.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_03172016-2234 ======================================================================================== ===PAGE 1=== NOTI CE of FINANCE COMMITTEE MEETING on March 17, 2016 7:00 PM Town Hall IN ACCORDANCE WITH THE REQUIREMENTS O F THE OPEN MEETING LAW, PLEASE BE ADVISED THAT THIS MEETING IS BEING RECORDED AND BROADCAST OVER LUNENBURG PUBLIC ACCESS. AGENDA 1. Open meeting 2. Communications • Public Comment • New Communications 3. Department Budget Reviews – PACC, Sewer, Other M onied Articles 4. Town Manager Reports 5. Review Minutes 6. Committee/Department Updates Capital Planning – John; DPW and Parks – John; Pub lic Access Committee – John Library – Terri; Public Safety – Terri; Sewer Commi ssion –Jay; Green Community Committee – Jay; School Committee – Karin; Monty Te ch – Karin; Council on Aging – Karin; School Building Committee – Mark; Building R euse –Mark 7. Ongoing Business • Pavement Management Plan • Contract commitments (e.g., sick leave buy back) • Sales of surplus property – Status 8. Next Meetings • Mar 24, 2016, 7:00 p.m. – Town Hall – Regularly Sc heduled Meeting o Public Hearing FY17 Budget • Mar 31, 2016, 7:00 p.m. – Town Hall – Special Meet ing o Finalize Warrant recommendations 9. Adjournment ======================================================================================== DOCUMENT : 2016-03-22-agenda-2235.txt BOARD : finance-committee DATE : 2016-03-22 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-03-22-agenda-2235.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_03222016-2235 ======================================================================================== ===PAGE 1=== ======================================================================================== DOCUMENT : 2016-03-22-minutes-2235.txt BOARD : finance-committee DATE : 2016-03-22 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-03-22-minutes-2235.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03222016-2235 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Finance Committee: Mark Erickson, Chairman Terri Burchfield, Vice-Chairman John Henshaw, Secretary Karin Menard Jay Simeone 17 Main Street, P.O. Box 135 Lunenburg, MA 01462-0135 978.582.4139 FAX 978.582.4148 Lunenburg Finance Committee Minutes March 24, 2016 Location: Town Hall Present: Mark Erickson, Terri Burchfield, Karin Menard, Jay Simeone, John Henshaw Absent: None Also Present: Kerry Lafleur, Town Manager. 1. Mark E. called the Finance Committee meeting of March 24th to order at 7:00 pm. He announced that this meeting is being recorded and broadcast over Lunenburg Public Access Cable Channel. The video recording is posted on YouTube at https://www.youtube.com/user/LunenburgAccess 2. Comments: • Public: None • New Communications: • On April 11th at 6:35 pm the Planning Board will meet to hear and discuss two planning issues. • Mark said the committee has two openings and sometimes it is a challenge to have a quorum. Interested citizens may apply by filling out a talent bank form. 3. Public Hearing on the FY2017 budget. Please refer to the Town Manager's budget presentation of March 24 for specific details on this. • Kerry Lafleur gave a brief summary of the proposed budget: • The projected total increase in FY17 revenues over FY16 is $1,758,415, or 4.96%. • On the expenditures Kerry and Karen Brochu were able to make a series of small adjustments make sure the budget was in balance. Note: In the unlikely (in Kerry's estimation) event that the governor's Chapter 70 aid amount is cut by the legislature, the Town will have to reduce the school's appropriation. 4. Finance Committee recommendations to the Town Meeting on monied articles (monied articles are articles that have a financial effect on the Town) in the Fiscal 2017 Annual Town Meeting Warrant. Notes: • The numbers of the articles are based on the index of May 7, 2016 ATM articles. Subsequent to this meeting, the numbering of the articles changed. The revised numbering will be shown in the minutes of the March 31 meeting. As articles 7, 27, 29, 31-38, 41 and 42 are not monied articles there is no recommendation. Review of Monied Warrant Articles and Recommendation Article Description Motion, Second 1 Reauthorize revolving fund - Ambulance Billing. Terri moved to recommend approval. Karin seconded. Vote: Motion Passed: 5-0 Mn-FY16-160324.doex (local and remote drives) 1 of 3 ===PAGE 2=== 2 Reauthorize revolving fund-Timber Rights. Terri moved to recommend Motion approval. Karin seconded. Passed: 5-0 3 Reauthorize revolving fund-Custodial Special Terri moved to recommend Motion Detail. approval. John seconded. Passed: 5-0 4 Reauthorize revolving fund-Green Thumb Program. Terri moved to recommend Motion approval. Karin seconded. Passed: 5-0 5 Reauthorize revolving fund—Library Revolving Terri moved to recommend Motion 6 8 Fund. Reauthorize revolving fund- MART Transportation. Payment of prior year expenses. approval. Karin seconded. Passed: Karin moved to recommend 5-0 Motion approval. John seconded. Passed: 5-0 The committee awaits the report at the ATM before making a recommendation. 9 FY2016 Budget Adjustments. The committee awaits the report at the ATM before making a recommendation. 10 Budget or Reserve Fund Transfer for Market Terri moved to recommend analysis, buildings. approval. John seconded. Passed: 5-0 11 Collective Bargaining Agreement, Firefighters Karin moved to recommend Motion Union approval. Terri seconded. Passed: 5-0 12 Collective Bargaining Agreement, DPW Union | The committee awaits the report at the ATM before making a recommendation. 13 Collective Bargaining Agreement, Police Union The committee awaits the report at the ATM before making a recommendation. 14 FY17 Capital Improvement Plan Terri moved to recommend Motion approval. John seconded. Passed: 15 FY17 Operating Budget Postpone recommendation until 3/31 16 meeting. COLA Adj. for non-union employees Terri moved to recommend Motion approval. John seconded. Passed: 5-0 17 Transfer to/from stabilization fund The committee will take this up in conjunction with the budget. 18 FY17 Sewer Enterprise Fund Budget Terri moved to recommend Motion approval. Karin seconded. Passed: 15-0 19 FY17 Solid Waste Enterprise Fund Budget Postpone recommendation until 3/31 meeting. 20 FY17 Water Dept. Enterprise Fund Budget Postpone recommendation until 3/31 meeting: 21 Rescind borrowing authorization for the. Karin moved to recommend Motion School Project approval. John seconded. Passed: $48,402.09 23 5-0 FY17 PACC Budget Karin moved to Motion recommend approval. Jay Passed: seconded. 5-0 The Finance Committee will address the remaining monied articles at the March 31 meeting. Mn-FY16-160324 doex flocal and remote drivest 2 of.3 ===PAGE 3=== 5. Town Manager's Report: No report beyond her presentation of the budget. See point 3 above. 6. Review of Minutes: • March 10: Terri moved to accept the minutes as submitted; Jay seconded the motion. • The committee approved the motion by a vote of 5-0. 7. Budget Goals and Opportunities: There was no discussion at this meeting. 8. Committee and Department Updates: Committee/Department DPW, Capital Planning, Public Access Cable-John H. Library-Terri B. Update No report. No report. No report. Public Safety-Terri B. Schools, Monty Tech, COA-Karin M. Sewer Commission, Green Task Force Jay S. Building Re-use- Mark E. School Bldg. Committee-Mark E. No report. No report. No report. The Jr. Sr. School Building project is 85% complete. The committee approved spending $7,726 from the contingency account for electricity for the outside classroom. They also withdrew from consideration using funds from the contingency account for the artificial turf field or reconfiguring Further the committee decided to approve a site digital sign a/t $56,415, a cooling system at $528,815, and a maintenance garage at $181,197. Mark reported that neither a digital sign not the cooling system for the classroom wings met his needs test, so he voted against these items. There is just over $1,000,000 expended from the contingency account, leaving a balance of just under $3,000,000. 9. Next meeting: Thursday, March 315. The committee will complete the review of the warrant articles. 10. Finance Committee Report: • Mark had a few suggested changes for Terri to consider making to the draft of the report she had written and circulated for committee review prior to this meeting. 11. Adjournment: Karin made a motion to adjourn and Jay seconded the motion. The committee approved the motion 5-0 at 8:56. Respectfully submitted by John Henshaw April 25, 2016 Mn-FY16-160374 doex (local and remote drives) 3 of 3 ======================================================================================== DOCUMENT : 2016-03-24-agenda-2236.txt BOARD : finance-committee DATE : 2016-03-24 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-03-24-agenda-2236.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_03242016-2236 ======================================================================================== ===PAGE 1=== ======================================================================================== DOCUMENT : 2016-03-24-minutes-2236.txt BOARD : finance-committee DATE : 2016-03-24 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-03-24-minutes-2236.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03242016-2236 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Finance Committee: Mark Erickson, Chairman Terri Burchfield, Vice-Chairman John Henshaw, Secretary Karin Menard Jay Simeone 17 Main Street, P.O. Box 135 Lunenburg, MA 01462-0135 978.582.4139 FAX 978.582.4148 Lunenburg Finance Committee Minutes March 24, 2016 Location: Town Hall Present: Mark Erickson, Terri Burchfield, Karin Menard, Jay Simeone, John Henshaw Absent: None Also Present: Kerry Lafleur, Town Manager. 1. Mark E. called the Finance Committee meeting of March 24th to order at 7:00 pm. He announced that this meeting is being recorded and broadcast over Lunenburg Public Access Cable Channel. The video recording is posted on YouTube at https://www.youtube.com/user/LunenburgAccess 2. Comments: • Public: None • New Communications: • On April 11th at 6:35 pm the Planning Board will meet to hear and discuss two planning issues. • Mark said the committee has two openings and sometimes it is a challenge to have a quorum. Interested citizens may apply by filling out a talent bank form. 3. Public Hearing on the FY2017 budget. Please refer to the Town Manager's budget presentation of March 24 for specific details on this. • Kerry Lafleur gave a brief summary of the proposed budget: • The projected total increase in FY17 revenues over FY16 is $1,758,415, or 4.96%. • On the expenditures Kerry and Karen Brochu were able to make a series of small adjustments make sure the budget was in balance. Note: In the unlikely (in Kerry's estimation) event that the governor's Chapter 70 aid amount is cut by the legislature, the Town will have to reduce the school's appropriation. 4. Finance Committee recommendations to the Town Meeting on monied articles (monied articles are articles that have a financial effect on the Town) in the Fiscal 2017 Annual Town Meeting Warrant. Notes: • The numbers of the articles are based on the index of May 7, 2016 ATM articles. Subsequent to this meeting, the numbering of the articles changed. The revised numbering will be shown in the minutes of the March 31 meeting. As articles 7, 27, 29, 31-38, 41 and 42 are not monied articles there is no recommendation. Review of Monied Warrant Articles and Recommendation Article Description Motion, Second 1 Reauthorize revolving fund - Ambulance Billing. Terri moved to recommend approval. Karin seconded. Vote: Motion Passed: 5-0 Mn-FY16-160324.doex (local and remote drives) 1 of 3 ===PAGE 2=== 2 Reauthorize revolving fund-Timber Rights. Terri moved to recommend Motion approval. Karin seconded. Passed: 5-0 3 Reauthorize revolving fund-Custodial Special Terri moved to recommend Motion Detail. approval. John seconded. Passed: 5-0 4 Reauthorize revolving fund-Green Thumb Program. Terri moved to recommend Motion approval. Karin seconded. Passed: 5-0 5 Reauthorize revolving fund—Library Revolving Terri moved to recommend Motion 6 8 Fund. Reauthorize revolving fund- MART Transportation. Payment of prior year expenses. approval. Karin seconded. Passed: Karin moved to recommend 5-0 Motion approval. John seconded. Passed: 5-0 The committee awaits the report at the ATM before making a recommendation. 9 FY2016 Budget Adjustments. The committee awaits the report at the ATM before making a recommendation. 10 Budget or Reserve Fund Transfer for Market Terri moved to recommend analysis, buildings. approval. John seconded. Passed: 5-0 11 Collective Bargaining Agreement, Firefighters Karin moved to recommend Motion Union approval. Terri seconded. Passed: 5-0 12 Collective Bargaining Agreement, DPW Union | The committee awaits the report at the ATM before making a recommendation. 13 Collective Bargaining Agreement, Police Union The committee awaits the report at the ATM before making a recommendation. 14 FY17 Capital Improvement Plan Terri moved to recommend Motion approval. John seconded. Passed: 15 FY17 Operating Budget Postpone recommendation until 3/31 16 meeting. COLA Adj. for non-union employees Terri moved to recommend Motion approval. John seconded. Passed: 5-0 17 Transfer to/from stabilization fund The committee will take this up in conjunction with the budget. 18 FY17 Sewer Enterprise Fund Budget Terri moved to recommend Motion approval. Karin seconded. Passed: 15-0 19 FY17 Solid Waste Enterprise Fund Budget Postpone recommendation until 3/31 meeting. 20 FY17 Water Dept. Enterprise Fund Budget Postpone recommendation until 3/31 meeting: 21 Rescind borrowing authorization for the. Karin moved to recommend Motion School Project approval. John seconded. Passed: $48,402.09 23 5-0 FY17 PACC Budget Karin moved to Motion recommend approval. Jay Passed: seconded. 5-0 The Finance Committee will address the remaining monied articles at the March 31 meeting. Mn-FY16-160324 doex flocal and remote drivest 2 of.3 ===PAGE 3=== 5. Town Manager's Report: No report beyond her presentation of the budget. See point 3 above. 6. Review of Minutes: • March 10: Terri moved to accept the minutes as submitted; Jay seconded the motion. • The committee approved the motion by a vote of 5-0. 7. Budget Goals and Opportunities: There was no discussion at this meeting. 8. Committee and Department Updates: Committee/Department DPW, Capital Planning, Public Access Cable-John H. Library-Terri B. Update No report. No report. No report. Public Safety-Terri B. Schools, Monty Tech, COA-Karin M. Sewer Commission, Green Task Force Jay S. Building Re-use- Mark E. School Bldg. Committee-Mark E. No report. No report. No report. The Jr. Sr. School Building project is 85% complete. The committee approved spending $7,726 from the contingency account for electricity for the outside classroom. They also withdrew from consideration using funds from the contingency account for the artificial turf field or reconfiguring Further the committee decided to approve a site digital sign a/t $56,415, a cooling system at $528,815, and a maintenance garage at $181,197. Mark reported that neither a digital sign not the cooling system for the classroom wings met his needs test, so he voted against these items. There is just over $1,000,000 expended from the contingency account, leaving a balance of just under $3,000,000. 9. Next meeting: Thursday, March 315. The committee will complete the review of the warrant articles. 10. Finance Committee Report: • Mark had a few suggested changes for Terri to consider making to the draft of the report she had written and circulated for committee review prior to this meeting. 11. Adjournment: Karin made a motion to adjourn and Jay seconded the motion. The committee approved the motion 5-0 at 8:56. Respectfully submitted by John Henshaw April 25, 2016 Mn-FY16-160374 doex (local and remote drives) 3 of 3 ======================================================================================== DOCUMENT : 2016-03-31-agenda-2237.txt BOARD : finance-committee DATE : 2016-03-31 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-03-31-agenda-2237.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_03312016-2237 ======================================================================================== ===PAGE 1=== ======================================================================================== DOCUMENT : 2016-03-31-minutes-2237.txt BOARD : finance-committee DATE : 2016-03-31 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-03-31-minutes-2237.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03312016-2237 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Town of Lunenburg Finance Committee: Mark Erickson, Chairman Terri Burchfield, Vice-Chairman John Henshaw, Secretary Karin Menard Jay Simeone 17 Main Street, P.O. Box 135 Lunenburg, MA 01462-0135 978.582.4139 FAX 978.582.4148 RECEIVED & FILED MAY 3 1 2016 LUNENBURG TOWN CLERK OFFICE Lunenburg Finance Committee Minutes March 31, 2016 Meeting Location: Town Hall Present: Mark Erickson, Terri Burchfield, Karin Menard, Jay Simeone, John Henshaw Absent: None Also Present: Karin Brochu, Dir. Municipal Finance 1. Mark E. called the Finance Committee meeting of March 31st to order at 7:00 pm. He announced that this meeting is being recorded and broadcast over the Lunenburg Public Access Cable Channel. The video recording is posted on YouTube at https://www.youtube.com/user/LunenburgAccess 2. Comments: Public: None • New Communications: • Mark read a notice of a Planning Board Informational meeting at Town Hall on April 25" to hear and discuss two planning issues. • Denise Baker of the MMA informed the Finance Committee that the MMA will have three workshops on Town Finance issues. The topics are managing debt, building a capital plan, and planning for and presenting at town meeting. Mark will forward the email to all committee members. • Mark announced that we are a committee of seven members. This committee currently has five members-only one member more than the required minimum for a quorum. If two or more members cannot be present for a meeting, the committee cannot meet. He invites any interested citizens to get a talent bank form from the Town Clerk's office, complete it, and hand it in. 3. Finance Committee recommendations on monied articles in the Fiscal 2017 Annual Town Meeting Warrant. Articles 7, 27, 29, 31-38, 41 and 42 may not be monied articles. • Note that the numbering on some of the articles changed since the Finance Committee meeting of March 24th. The article numbers in the table below reflect the changes and agree with the numbering of the May Ji Annual Town Meeting Warrant. Those numbers that have changed are in bold font. Review of Monied Warrant Articles and Recommendations Article Description Motion, Second Vote: 7 Hear/Accept Committee Reports 8 Payment of prior year expenses. 9 FY2016 Budget Adjustments. 12 Collective Bargaining Agreement, DPW Union There is no direct financial effect and the Finance Committee makes no recommendation. The committee awaits the report at the ATM before making a recommendation. The committee awaits the report at the ATM before making a recommendation. This is not finalized. The committee awaits the report at the ATM before making a recommendation. Mn-FY16-160331.docx (local and remote drives) 1 of 3 ===PAGE 2=== 13 15 17 19 20 21 22 24 26 27 28 29 30 31 34 35 36 37-43 Collective Bargaining Agreement, Police Offices Union This is not finalized. The committee awaits the report at the ATM before making a recommendation. FY17 Capital Improvement Plan Terri moved to recommend Motion approval. John seconded. Passed: FY17 Operating Budget The current amount Karin moved to recommend 5-0 Motion of $33,802,328 includes all the approval. John seconded. Passed: adjustments. 5-0 Transfer to/from stabilization fund of Terri moved to recommend Motion $99,851, approval. John seconded. Passed: 5-0 FY17 Solid Waste Enterprise Fund Budget Postpone recommendation until 4/12 meeting. FY17 Water Dept. Enterprise Fund Budget Karin moved to recommend Motion approval. Terri seconded. Passed: 5-0 FY17 Sewer Enterprise Fund Budget Terri moved to recommend Motion approval. Karin seconded. Passed: 5-0 Establish an Inflow-infiltration Fund. As the amount of this article is not certain, the committee will wait until the amount is firm, Transfer to Reserve Capacity Stabilization This is not finalized. The committee awaits more information at the ATM before making a recommendation. Establish PEG Access and Cable Related Fund Karin moved to recommend Motion approval. Passed: Terri seconded. FY17 PACC Budget 5-0 Karin moved to recommend Motion approval. Jay seconded. Passed: 5-0 Appropriate for Prop. 2½ Debt Exclusion Override for Road Maintenance. Authorize a long term easement for Cell Tower Installation at the Turf Field. Borrowing authorization to replace Turf Field and Track. Authorize Summer Street Temporary, Permanent Easements. Transfer Brooks House to custody of BOS Transfer TC Passios to custody of BOS Authorization to negotiate a long term lease to locate a Doppler Radar Tower. Amend the comprehensive Wastewater Master Plan Amend the Sewer By-law The committee will address this at the next meeting. The committee will make a recommendation at the ATM. The committee will make a recommendation at the ATM. The committee will make a recommendation at the ATM. The committee will make a recommendation at the ATM. The committee will make a recommendation at the ATM. The committee will make a recommendation at the ATM. The committee will make a recommendation at the ATM. The committee will make a recommendation at the ATM. Changes to zoning by-laws. The committee will make a recommendation at the ATM. Mn-FY16-160331.docx (local and remote drives) > of 3 ===PAGE 3=== 44 45 Provide Yard Waste Disposal Services for Residents on a Bi-Weekly Schedule Study committee to determine feasibility of the Water District becoming a Town Department. The committee will make a recommendation at the ATM. The committee will make a recommendation at the ATM. 4. Town Manager's Report: • Karen Brochu stated she had no reports to make. 5. Finance Committee Budget letter. • There is no mention of the Pavement Management Funding Plan in the letter. Terri may mention that the PMP funding plan, if it goes forward, would have a financial effect on FY18 and perhaps beyond. • Jay and Mark had given Terri some editing comments on potential improvements. 6. Review of Minutes of March 17: Jay moved to accept the minutes; Terri seconded the motion and the committee approved the motion by a vote of 5-0. 7. Budget Goals and Opportunities: There was no discussion at this meeting. 8. Committee and Department Updates: Committee/Department DPW, Capital Planning, Public Access Cable-John H. Library-Terri B. Update No report. Public Safety-Terri B. Schools, Monty Tech, COA-Karin M. Sewer Commission, Green Task Force-Jay S. No report. No report. No report. The Sewer Commission met on Tuesday night and discussed the two warrant articles-on grease traps and the effect of new rules and regulations. School Bldg. Comm., Building Re- use-Mark E. No report. 9. Next meeting: The committee will resume its regular meeting schedule-meeting on the second and fourth Thursdays of each month. The next meeting will be Thursday, April 14th, to review the remaining articles on the warrant. • Karin notified the committee she would not be available for that meeting; John then said that he would be unable to attend the meeting that evening. Because two members will be absent, the committee will not have a quorum. The committee decided not to reschedule, and Mark cancelled the committee's regularly scheduled meeting on April 14th. • The next meeting will be Thursday, April 28t. 10. Adjournment: Terri made a motion to adjourn and Karin seconded the motion. The committee approved the motion 5-0. The meeting adjourned at 8:56. Respectfully submitted by John Henshaw May 26, 2016 c. Kerry Lafleur, Karen Brochu, Tom Alonzo Mn-FY16-160331 docx Il ocal and remote drives) 3 of 3 ======================================================================================== DOCUMENT : 2016-04-28-agenda-2238.txt BOARD : finance-committee DATE : 2016-04-28 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-04-28-agenda-2238.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_04282016-2238 ======================================================================================== ===PAGE 1=== ======================================================================================== DOCUMENT : 2016-04-28-minutes-2238.txt BOARD : finance-committee DATE : 2016-04-28 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-04-28-minutes-2238.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_04282016-2238 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Finance Committee: Mark Erickson, Chairman Terri Burchfield, Vice-Chairman John Henshaw, Secretary Karin Menard Jay Simeone 17 Main Street, P.O. Box 135 Lunenburg, MA 01462-0135 978.582.4139 FAX 978.582.4148 RECEIVED & FILED MAY 3 1 2016 LUNENBURG TOWN CLERK OFFICE Lunenburg Finance Committee Minutes April 28, 2016 Meeting Location: Town Hall Present: Mark Erickson, Terri Burchfield, Karin Menard, Jay Simeone, John Henshaw Absent: None Also Present: Kerry Lafleur, Town Manager. 1. Mark called the Finance Committee meeting to order at 7:00 pm. 2. Comments: a. Public: None b. New Communications: • Mark announced three Association of Town Finance Committee meetings on May 5'h, 12th, and 19th. • Mark also announced upcoming Planning Board meetings on proposed projects. • There is a notice from the school committee to the Capital Planning Committee on a capital improvement request related to signage costing $22,222 to replace an aging sign. They will do a line item transfer from the operating budget to the capital budget for this project. • Mark circulated the April edition of The Beacon. • The committee has two openings and interested citizens may apply by filling out a talent bank form. 3. Mark reviewed the need for the committee to review the policy on Town debt as a percent of Town budget. The Town debt policy is one section in the Town's Financial Policies adopted by the Board of Selectmen in FY2015. a. One aim is to clarify the policy and make it more transparent. b. Another aim is to broaden the policy to address excluded debt. • Mark said he will add Financial Policy for Debt Service to subsequent Finance Committee agendas. 4. The Committee, with background information provided by Kerry, took up the remaining articles on the Annual Town Meeting Warrant. The table below is a summary of the committee decisions. Review of Remaining Monied Articles and Recommendations or Status Note: Prior to the May 7th Annual Town Meeting, the Finance Committee will meet at 8:15 in Lunenburg High School to review any articles that there may be sufficient information by then to make a recommendation. Article(s) 9 & 10 Description Motion/Second or Other Fire Fighter's union agreement and adjustment of the Vote Terri made a motion to 5-0 in favor chief's salary. recommend approval of the and Karin seconded. motion. 12 & 13 Funding of the Public Employee's and Police Officers Will be passed over as the agreements collective bargaining agreements. have not yet been finalized. 18 Solid Waste Enterprise Fund budget $10,000 increase to Terri made a motion to 5-0 in favor $275,000 in FY17. No effect on the budget. recommend approval of the and John seconded. motion. Mn-FY16-160478.docx docx (local and remote drives) 1 of 3 ===PAGE 2=== 26 27 & 28 Debt Exclusion Override to fund road maintenance on Town roads unlikely to be resurfaced under the Pavement Management Plan. Funding for renovation of the turf field and track. The committee wants to find out more about the financing option before making a recommendation. The committee agreed to await the presentation at Town Meeting before making a recommendation. 29 Summer Street easements for the construction project. The financial effect is uncertain. An engineer working on the project will make a presentation to the Board of Selectmen next Tuesday, May 3. 30 & 31 Transfer of the care and custody of the Brooks House John made a motion to / 5-0 in favor and TC Passios School to the Board of Selectmen. John recommend approval of the Londa would still be in charge of maintenance for both and Terri seconded. motion. buildings. 44 Whether to provide curbside yard waste disposal services The committee needs to find out more to Town residents. about the costs before making a recommendation. 45 Whether the Water District should remain independent of No direct financial effect. N.A. the Town or report to the Board of Selectmen. 5. Kerry distributed the FY16 Third Quarter Financial Statements. FY16 is coming in well: Expenditures are on track with the budget and revenues are a bit higher than planned for in the budget. 6. Review of Minutes: a. March 24: Terri moved to accept the minutes; Jay seconded the motion, which was approved 5-0. 7. Budget Goals and Opportunities: The committee agreed to table our discussion to the May 12 meeting. 8. Committee and Department Updates: Committee/Department DPW, Capital Planning, Public Access Cable-John H. Library-Terri B. Public Safety-Terri B. Schools, Monty Tech, COA-Karin M. Sewer Commission, Green Task Force-Jay s. Building Re-use-Mark E. School Bldg. Committee-Mark E. Update PACC will meet on Monday, May 2. There will be changes to what libraries can charge for overdue materials. This could increase the funds in the library revolving account, which would increase funding for the library in addition to the Town's appropriation. No report. No report. The library has gotten a grant for a lighting project to be fulfilled by the Green Communities task force. No report. The committee approved the change orders for digital sign, etc. Approved a change order for wheel chair lift at the stadium--$2341. Just over $1,000,000, Remain just under $3,00,000. COA will be given in mid-May-and move will begin. It's a beautiful building. Good value for the cost. Mn-FY16-160428.docx (local and remote drives) 2 of 3 ===PAGE 3=== 9. On-going business: No discussion. 10. Next meeting: Saturday, May 7t, at 8:15 am at Lunenburg high school before the Annual Town Meeting and will reconvene the meeting through the Annual Town Meeting. 11. Adjournment: Karin made a motion to adjourn and Terri seconded the motion. The committee approved the motion 5-0 at 9:36. Respectfully submitted by John Henshaw May 25, 2016 Attachments (1) Q3/FY16 Financials Mn-FY16-160428 docx (local and remote drives) 3 of 3 ======================================================================================== DOCUMENT : 2016-05-07-agenda-2239.txt BOARD : finance-committee DATE : 2016-05-07 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-05-07-agenda-2239.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_05072016-2239 ======================================================================================== ===PAGE 1=== NOTICE of FINANCE COMMITTEE MEETING on May 7, 2016 8:15 AM LHS Cafeteria 9:00 AM LHS Auditorium AGENDA 1. Open meeting 2. Review Warrant Articles with Financial Impact (t hose not yet reviewed) 3. Recess 4. Reconvene in LHS Auditorium 9:00 AM 5. Open Annual Town Meeting 6. Conduct the business of ATM 7. Adjourn ======================================================================================== DOCUMENT : 2016-05-07-minutes-2239.txt BOARD : finance-committee DATE : 2016-05-07 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-05-07-minutes-2239.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_05072016-2239 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Town of Lunenburg Finance Committee: Mark Erickson, Chairman Terri Burchfield, Vice-Chairman John Henshaw, Secretary Karin Menard Jay Simeone 17 Main Street, P.O. Box 135 Lunenburg, MA 01462-0135 978.582.4139 FAX 978.582.4148 Lunenburg Finance Committee Annual Town Meeting May 7, 2016 Location: Lunenburg High School, Cushing Auditorium Present: Mark Ericson, Terri Burchfield, Karin Menard, Jay Simeone, John Henshaw Also Present: Town Manager Kerry Lafleur-briefly preceding Town Meeting. 1. Mark called the meeting to order at 8:15 am. Preceding Annual Town Meeting 2. Review warrant articles with a direct financial effect, but that had not been approved and the committee addressed: Article 21 & 22 26 Description 21: Establish an inflow-infiltration fund. 22: Transfer funds to the reserve capacity stabilization fund. Prop. 2½ debt exclusion override to fund pavement management plan. Motion, Second Terri moved to recommend that the Vote 5-0 in favor of both articles. ATM approve these articles. John seconded her motion. John moved to 5-0 in favor of the recommend approval, article. and Terri seconded his motion. 3. Regular Debt & Excluded Debt, preparatory to a meeting after the Annual Town Meeting [ATM]. A. Mark suggested it would be valuable to evaluate current and potential regular debt and excluded debt in preparation for revising the Town's debt policy. B. John said that would be helpful in determining what the limit of debt the policy should set. 4. Mark recessed the meeting at 8:45. The meeting will resume when the moderator calls the ATM to order. 5. Mark recalled the meeting to order at 9:00, coterminous with the ATM. Minutes-Mn-16507-Draft.docx 1of2 ! ===PAGE 2=== 6. Finance Committee Recommendations at the ATM: Article Description 27 and 28 Motion, Second Vote None-Mark polled the Recommend approval, finance committee 4-0. Karin recused after the presentation herself because of the 28: Borrowing authorization to renovate/replace turf field and track. on these articles at the appearance of a ATM. conflict of interest Jiven her association with Lunenburg Youth Soccer. 29 Authorize Summer Street easements- Recommend Approval tied to Summer Street construction by a vote of 5-0. 35 pretents to the comprehensive Recommend approval Wastewater Master Plan. by a vote of 4-0 (four members now present.) 36 Word change on a sewer by-law. No direct financial effect. Word change on a zoning by-law. No direct financial effect. 38 Word change on a zoning by-law. No direct financial effect. 39 Word change on a zoning by-law. No direct financial effect. Word change on a zoning by-law. No direct financial effect. 41 & 42 Definition clarifications - farming and No direct financial agriculture. 43 effect. Changes, additions to wetland by- No direct financial laws. effect. 44 Study of Town sentiment on providing No direct financial yard waste disposal services for effect. residents. 45 Whether to establish a committee to No direct financial study the feasibility to having the effect. water district become a Town department. • Note: Karin left the meeting at 1:35, but will return if we are still in session. The four members who remained at the meeting constituted a quorum. 6. Apored he may moved to are treme er seconded the motion. The committee Respectfully submitted by John Henshaw May 12, 2016 Minutes-Mn-16507-Draft.docx 2of2 ======================================================================================== DOCUMENT : 2016-05-12-agenda-2240.txt BOARD : finance-committee DATE : 2016-05-12 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-05-12-agenda-2240.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_05122016-2240 ======================================================================================== ===PAGE 1=== ======================================================================================== DOCUMENT : 2016-05-12-minutes-2240.txt BOARD : finance-committee DATE : 2016-05-12 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-05-12-minutes-2240.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_05122016-2240 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Town of Lunenburg - Finance Committee: Mark Erickson, Chairman Terri Burchfield, Vice-Chairman John Henshaw, Secretary Karin Menard Jay Simeone 17 Main Street, P.O. Box 135 Lunenburg, MA 01462-0135 978.582.4139 FAX 978.582.4148 WeN Lunenburg Finance Committee Minutes May 12, 2016 Meeting RECEIVED & FILED Location: Town Hall Present: Terri Burchfield, Karin Menard, Jay Simeone, John Henshaw Absent: Mark Erickson Also Present: Karen Brochu MAY 3 1 2016 LUNENBURG TOWN CLERK OFFICE 1. Terri called the Finance Committee meeting to order at 7:00 pm. 2. Comments: a. Public: None b. New Communications: Terri announced she has received the latest issue of The Beacon and passed it along to Jay. : The Planning Board will meet in Town Hall on Monday, May 23 at 6:35 pm to review permits. John reported that he will be meeting with Kerry Lafleur about projections of future expenditure and revenues at a time to be determined next week. 3. Town Manager Report-Karen Brochu reported that there was nothing further to report since Town Meeting. 4. Review of Minutes: a. May 7, 2016: Karin moved to accept the minutes; Jay seconded the motion, and the motion was approved 4-0. 5. Development of debt policy-excluded vs non-excluded debt. 6. Budget Goals and Opportunities: The committee decided to table any discussion until our next meeting, which is on Thursday, May 26t. 7. Committee and Department Updates: Committee/Department DPW, Capital Planning, Public Access Cable-John H. Library-Terri B. Public Safety-Terri B. Schools, Monty Tech, COA-Karin M. Green Task Force-Jay S. Mn-FY16-160317 docx (local and remote drives) Update PACC will meet on Monday, June 6th. DPW-no report. Terri briefly reviewed that the library was broadening the items they were lending to things other than books, video and music recordings. "A library of things" is the term that broadly covers this. No Report. No Report. Regarding the project on getting the Library more cost effective interior lights, the library now has a quote, but it isn't from an approved vendor. Trustees may get involved. 1 of 2 ===PAGE 2=== Sewer Commission Task Force-Jay S. ..No Report. School Bldg. Comm., Building Re-use- No Report. -Mark E. 8. On-going business: There was no discussion on this at this meeting. 9. Next meeting: Thursday, May 26*h, at 7:00 PM at the Town Hall. 10. Adjournment: Karin made a motion to adjourn and Jay seconded the motion. The committee approved the motion 4-0 at 7:46. Respectfully submitted by John Henshaw May 23, 2016 Mn-FY16-160317 docx (local and remote drives) 3012 ======================================================================================== DOCUMENT : 2016-05-26-agenda-2241.txt BOARD : finance-committee DATE : 2016-05-26 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-05-26-agenda-2241.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_05262016-2241 ======================================================================================== ===PAGE 1=== ======================================================================================== DOCUMENT : 2016-05-26-minutes-2241.txt BOARD : finance-committee DATE : 2016-05-26 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-05-26-minutes-2241.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_05262016-2241 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Town of Lunenburg Finance Committee: Mark Erickson, Chairman Terri Burchfield, Vice-Chairman John Henshaw, Secretary Karin Menard Jay Simeone 17 Main Street, P.O. Box 135 Lunenburg, MA 01462-0135 978.582.4139 FAX 978.582.4148 Lunenburg Finance Committee Minutes May 26, 2016 Location: Town Hall Present: Mark Erickson, Terri Burchfield, Jay Simeone, John Henshaw Absent: None Also Present: Kerry Lafleur RECEIVED & FILED JUN 1 3 2016 LUNENBURG TOWN CLERK OFFICE 1. Mark called the Finance Committee meeting to order at 7:00 pm. 2. Comments: a. Public: None b. New Communications: • Karin Menard sent Mark a letter of resignation because she has been elected to the Parks Commission. It's a conflict of interest to serve on the Finance Committee at the same time serve the Town in another board or commission. The committee's four members just make a quorum. • Kerry said there is one person who filled out a Talent Bank form and showed interest in the Fin Com. 3. Town Meeting and Election Results: a. The Pavement Management Plan debt exclusion override passed by a vote of 181 to 127. • Kerry said the Town would put together a schedule showing the new spending on the local roads to be worked on and when the work would be done over the four-year period. •Jay asked if the Town was soliciting bids for materials for repair and resurface work and Kerry said the full bid packet for asphalt is on the first page of the Town's web site. Note that complete election results are attached to these minutes. 4. FY16 Salary Reserve Transfer Requests: a. This request is for the Finance Committee to approve transfers to meet the Town's compensation requirements. In summary: • The reserve fund started FY16 with a $45,000 balance; The Town transferred $9,280.26 in to the salary reserve fund as required expenditures became clearer subsequent to the FY16 plan. • FY16 transfers fall into these broad categories: Retirement buybacks to cover a percentage of unused sick time at the time of retirement. Kerry is exploring the Town buying back some un-used sick days as a way to lower long term legacy costs. Salary increases because of a promotion, or because the current salaries were low relative to salary levels of comparable positions in surrounding towns. Salary, overtime, longevity, and stipend pay from FY15 as a result of a new contract that was agreed on after FY15. Mark observed that, net after these transfers, there would be roughly $2,800 remaining in the account, which would--if it remained unspent-ultimately become free cash. For more specific information on the transfer requests, please see the attached Salary Reserve Transfer Requests sheet. Kerry provided some background on the rationale for the transfer requests. • As background, the reserve fund in the FY17 budget totals $50,000. The FY17 salary reserve fund totals $93,996. Kerry stated that the salary reserve fund includes money to cover costs of Mn-FY16-160526 doc (local and remote drives) 1 of 3 ===PAGE 2=== the DPW contract (which has not been signed) for FY16 & FY17, for the firefighters for FY17, the chief for FY17, and for the patrol officers in FY17 as well. It also includes reserves to cover the costs of the one significant unused sick leave buy-back, that Kerry is aware of. b. John made a motion to approve the reserve transfer request. Terri seconded the motion. The committee voted 4-0 in favor of the motion. Mark circulated the FY16 Salary Reserve Transfer Request which each member of the committee signed. 5. Town Manager Report: On Town Health Insurance Plans for employees and retirees. a. Kerry handed out to all members a packet showing enrollment in the several health insurance plans the Town offers current employees and retirees. This packet is a series of spreadsheet tables showing the enrollment census, cost of plan and employee share, total cost by plan, and cost comparisons. It's attached to these minutes. • There has been an increase of 31 retirees in the last three years, and we have not had nearly that many people retire. Kerry said that the reason may be a decrease in the MEDEX premium encouraging some retirees to enroll in the Town's health insurance plan. The increase in the number of people on the plan increases the Town's health care premium costs • The "Cadillac Tax" would tax both PPO plans at a 40% rate for any amount over the threshold cost of more than $10,200 for an individual plan or $27,500 for a family plan. Nineteen employees or retirees are enrolled in the PPO plans. Kerry doesn't want the Town subjected to this tax. There is a chance that the Cadillac Tax may never go into effect-the effective date has been pushed out from FY17 to FY18 and it is now FY20. Further, any "Cafeteria benefits option"- which allows any Town employee to have up to $2,500 withheld from their paycheck on a pre-tax basis and used for health care expenditures. Although the Town does not match any part of the $2,500, that amount is added to the value of the plan, and thus would be subject to the Cadillac tax in PPO plans. • The Town reimburses 75% of the Medicare part B premium for retiree and retiree spouses, which adds to the Town's costs. Whether the Town is obligated to subsidize spouses' premiums is unclear, but the Town has been subsidizing the spouse's premium. This is an area Kerry would like to work on in the next PEC agreement. b. There are two ways the Town can explore to lower health insurance costs: • Increase the enrollee share of health insurance premiums. If the Town/Employee split went from 75%-25% to 70%-30%, the Town would save about $285,000. • Change the plan design. Over time the Town has increased co-pays and added co-pays for more services. Those plan changes resulted in modest cost savings. An alternative Kerry described is a benchmark plan. Benchmark plans which have significantly higher out of pocket expenses. Adopting a benchmark plan but remaining at a 75%-25% split would result in about $100,000 savings. 6. Review of minutes: a. Minutes of the March 31, 2016 meeting: Jay moved to accept the minutes; Terri seconded the motion, and the motion was approved by a 4-0 vote. b. Minutes of the April 28, 2016 meeting: Terri moved to accept the minutes; Jay seconded the motion, and the motion was approved by a 4-0 vote. c. Minutes of the May 12, 2016 meeting: Terri moved to accept the minutes; Jay seconded the motion, and the motion was approved 3-0. Mark abstained from voting as he had not attended this meeting. 7. Budget Goals and Opportunities: Debt Service section of the Town's Financial Policies a. The issue is that a bond rating agency determined that the amount of excluded debt the Town has taken on to finance the Town's share to construct the new Junior-Senior High School put the Town in violation of the Town's debt service policy. • The sense of the committee was that this determination was based on a misunderstanding of the scope of the debt service policy; that the policy concerned regular debt, but did not cover excluded debt. b. Mark stated that the revised debt policy needs to be more transparent and easier to understand so the rating agencies would be less likely to misconstrue the policies. John offered that the new policy should cover both excluded and regular debt. Mn-FY16-160526 doc (local and remote drives) 7 of 3 ===PAGE 3=== c. In addition, John said when setting an upper limit on the level of debt the Town could incur we needed to anticipate future debt levels-for example, all large capital improvement projects, repairs to Turkey Hill School, Storm Water Projects, and renovation of Turkey Hill School. Mark advised him to include all projects on the horizon in a model along with user-changeable variables like annual cost inflation, rates of interest, term of loans. • Regarding cost inflation, Jay and Mark were skeptical of the five percent annual inflation on fire vehicles that Chief Sullivan had included in his spreadsheet. The model needs to let people look at potential cost inflation at different rates. 8. Committee and Department Updates: Committee/Department Public Access Cable-John H. Capital Planning-John H. Dept. of Public Works-John H. Library-Terri B. Public Safety-Terri B Update PACC will meet on Monday, June 6*h. The goal is to develop a more comprehensive and detailed capital plan in piace. Terri briefly reviewed that the library was broadening the items they were lending to things other than books, video and music recordings. "A library of things" is the term that broadly covers this. No Report. Schools, Monty Tech, COA-Karin M. Green Task Force-Jay S. Sewer Commission Task Force | No Report. No Report. No Report. Jay S. School Bldg. Comm., Building Re- Mark was not able to attend the School Building Committee, but use-Mark E. he heard from Superintendent Calmes that the new school building has been granted a certificate of occupancy. However, work on phase 2-asbestos removal and razing the old high school and constructing athletic fields, and a lot of site work. There is now roughly $3,000,000 in contingency. Unspent contingency funds-net of MSBA deduction-will be applied against the balance the Town owes on this construction project. 9. Next meeting: Thursday, June gth, at 7:00 PM at the Town Hall. 10. Mark announced that he had retired recently. Part of Mark's retirement is to go South for the winter. Ultimately he wants to spend January and February in warmer climes. He has no immediate plans to resign from the committee. He will also will do everything he can to help in the transition plan. 11. Adjournment: Terri made a motion to adjourn and Jay seconded the motion. The committee approved the motion 4-0 at 9:09. Respectfully submitted by John Henshaw June 8, 2016 Attachments (3): Annual Town Election Results-May 21, 2016 Salary Reserve Transfer Fund Request Overview of the Town's Health Care Plans Mn-FY16-160526.docx (local and remote drives) 3 of 3 ===PAGE 4=== Approved Date 5/7/2016 5/7/2016 5/26/2016 5/26/2016 5/26/2016 5/26/2016 5/26/2016 5/26/2016 5/26/2016 5/26/2016 5/26/2016 5/26/2016 5/26/2016 Effective Date 5/2/2015 712/2015 10/8/2015 12/31/2015 7/1/2015 10/14/2015 10/14/2015 7/1/2015 7/1/2015 7/1/2015 7/1/2015 7/1/2015 7/1/2015 7/1/2015 7/1/2015 Org/Object 11332-578000 11332-517000 11332-517000 11332-517000 12201-511000 11351-511000 11351-514002 11551-511000 12101-511000 12101-514002 12101-519002 12201-511007 12201-513000 12201-514002 12201-519004 Employee Original Appropriation Karen Kemp Gregory Bingham Janice Carrier Patrick Sullivan Karen Brochu Karen Brochu Stephen Malandrinos James Marino James Marino James Marino Various Various Various Kenneth Jones FY16 SALARY RESERVE TRANSFER REQUEST Account Name Salary Reserve Salary Reserve-Retirement Buybacks Salary Reserve Retirement Buybacks Salary Reserve-Retirement Buybacks Reason Retirement Retirement Retirement Salary Reserve-Supplemental Appropriation ATM Transfer-FY15 Firefighters Contract Fire Department-Chief's Salary Accountant/Finance Director Salary Accountant/Finance Director Longevity IT Director's Salary Police Department-Chief's Salary Police Department-Longevity Police Department-Educational Incentive Fire Department-Daymen Salaries Fire Department-Daymen Overtime Fire Department-Daymen Longevity New Contract ded Finance Director Positi ded Finance Director Positi New Contract New Contract New Contract New Contract New Contract New Contract Fire Department-EMT Stipend Retirement Buybacks 25,181.09 (19,460.98) (5,720.11) (5,719.74) 5,719.74 Contract Adiu 818 91 19,818.91 $ $ $ 9,280.26 (3,611.32) (3,600.00) (1,314.00) (278.00) (3,093.00) (5,308.00) (266,00) (621.00) (6,288.33) (701.76) (180.68) (1,000.00) At the Finance Committee Meeting of above Salary Reserve Transfer requests. the Committee voted to approve the Balance $45,000.00 $25,539.02 $19,818.91 $14,099.17 $29,099.17 $25,487.85 $21,887.85 $20,573.85 $20,295.85 $17,202.85 $11,894.85 $11,628.85 $11,007.85 $ 4,719.52 $ 4,017.76 $ 3,837.08 $ 2,837.08 ===PAGE 5=== SELECTMAN ROBERT J. EBERSOLE JAMES E. TOALE Lance May Dan Proctor Greg Bittner SEWER COMMISSIONER - 3yrs JOHN REYNOLDS CARL A. LUCK Mary Trudeau SEWER COMMISSIONER - 2 yrs Wendy Mungove all others SEWER COMMISSIONER - 1 yr Mary Trudeau Joseph Anderson BOARD OF HEALTH MEMBER JAMES J. AUGE ANNUAL TOWN ELECTION Saturday, May 21, 2016 OFFICIAL BALLOT RESULTS PRECINCT A B BLANKS TOTAL BLANKS TOTAL BLANKS TOTAL BLANKS TOTAL BLANKS TOTAL 80 84 1 1 44 210 82 71 56 210 100 105 1 104 105 75 30 105 51 1 148 52 38 58 148 74 74 1 74 52 22 14 58 63 35 156 65 53 38 156 78 78 78 78 00 18 D 73 85 54 212 88 69 55 212 2 104 106 106 106 32 106 TOTAL 254 283 1 1 1 186 726 287 231 207 726 2 356 363 1 1 361 363 261 102 363 ===PAGE 6=== ASSESSOR Rena Swezey All Others TOWN CLERK KATHRYN M. HERRICK Troy Daniels ANNUAL TOWN ELECTION Saturday, May 21, 2016 OFFICIAL BALLOT RESULTS PRECINCT A B BLANKS TOTAL BLANKS TOTAL 10 1 105 88 1 105 8 3 63 74 62 12 74 CONSTABLE JOHN E. BAKER BLANKS TOTAL SCHOOL COMMITTEE MEMBER MEREDITH A. WEISS DAWNMARIE AYLES Greg Berthiaume BLANKS TOTAL 80 25 105 78 77 55 210 53 74 48 1 52 148 5 73 78 71 7 78 60 78 53 54 49 156 D 13 93 106 87 19| 106 85 106 76 80 212 TOTAL 36 323 363 308 54 363 278 85 363 254 259 1 212 726 ===PAGE 7=== ANNUAL TOWN ELECTION Saturday, May 21, 2016 OFFICIAL BALLOT RESULTS PRECINCTI A B PARK COMMISSIONER - 3 yrs Dennis Mannone Peter McCauliff BLANKS TOTAL PARK COMMISSIONER - 2 yrs KARIN MENARD All Others BLANKS TOTAL COMMISSIONER OF TRUST FUNDS Jane Denike Robert Herrick Joanna Bilotta-Simeone BLANKS TOTAL CEMETERY COMMISSIONER LANCE D. MAY Stan Barney Brian Kelly BLANKS TOTAL LIBRARY TRUSTEE - 3 yrs DONNA R. SALIA RICHARD N. MAILLOUX BLANKS TOTAL 6 5 94 105 76 29 105 1 103 105 77 1 26 105 77 74 59 210 4 70 49 1 24 74 1 73 74 56 74 148 C 78 64 14 78 78 78 62 16 78 63 60 33 156 D 11 7 106 73 2 31 106 1 1 104 106 79 106 212 TOTAL 17 16 330 363 262 3 98 363 1 3 1 358 363 274 1 87 363 269 261 196 726 ===PAGE 8=== LIBRARY TRUSTEE - 2 yrs KIRJA PANANEN PLANNING BOARD MEMBER DAVID PROKOWIEW HOUSING AUTHORITY MEMBER LINDA M. MCDONALD DEBT EXCLUSION QUESTION 1 - Pavement Management Plan YES NO ANNUAL TOWN ELECTION Saturday, May 21, 2016 OFFICIAL BALLOT RESULTS PRECINCT A B BLANKS TOTAL BLANKS TOTAL BLANKS TOTAL BLANKS TOTAL 76 29 105 76 29 105 76 29 105 58 28 19 105 50 24 74 51 23 74 53 74 27 36 74 62 16 78 59 19 78 59 19 78 34 32 12 78 D 80 26 77 29 106 86 20 106 62 31 106 TOTAL 268 95 363 263 100 363 274 89 363 181 127 55 363 ===PAGE 9=== Notes: Renewal Dates: July 1 = HMO Blue; BCEP Alt (PPO) January 1 = Managed Blue for Seniors; MedEx; Medicare Part B Enrollment Census: HMO Blue, Individual HMO Blue, Family PPO, Individual PPO, Family Managed Blue for Sr. MedEx Municipal 15 28 1 3 total: 47 School 48 115 1 6 170 Medicare Part B Retiree 24 15 6 2 149 28 224 176 HMO Blue, Individual HMO Blue, Family PPO, Individual PPO, Family Managed Blue for Sr. MedEx $ $ $ $ Full Cost of Plan Employer Share (75%) / 8,844.84 $ 6,633.63 23,261.76 $ 17,446.32 10,840.08 $ 8,130.06 28,509.00 $ 21,381.75 3,296.40 $ 2,472.30 3,692.76 $ 2,769.57 Medicare Part B 1370.28 $ 1,027.71 Total Cost, by Employee Group-Current Plan Offerings Municipal HMO Blue, Individual HMO Blue, Family PPO, Individual PPO, Family Managed Blue for Sr. MedEx $ $ $ $ 99,504.45 $ 488,496.96 $ 8,130.06 $ 64,145.25 $ School 318,414.24 2,006,326.80 8,130.06 128,290.50 $ 660,276.72 $ 2,461,161.60 Part B, Retiree Part B, Spouse Total: $ 660,276.72 $ 2,461,161.60 $ $ $ $ $ $ # $ $ # $ Retiree 159,207.12 261,694.80 48,780.36 42,763.50 368,372.70 77,547.96 958,366.44 124,601.40 69,060.60 1,152,028.44 ===PAGE 10=== Cost Comparison using May 1, 2016 Enrollment Current Offerings Current Offerings MIlA Benchmark 75/25 70/30 Municipal, HMO Individual Municipal, HMO Family Municipal, PPO Individual Municipal, PPO Family School, HMO Individual School, HMO Family School, PPO Individual School, PPO Family Retiree, HMO Individual Retiree, HMO Family Retiree, PPO Individual Retiree, PPO Family Retiree, Managed Blue Retiree, MedEx Retiree, Medicare Part B Reimb. Retiree, Spouse Part B Reimb. $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 99,504.45 $ 92,870.82 $ 488,496.96 455,930.50 $ 8,130.06 $ 7,588.06 $ 64,145.25 $ 59,868.90 $ 318,414.24 $ 297,186.62 $ $ 2,006,326.80 $ 1,872,571.68 $ 8,130.06 $ 7,588.06 $ 128,290.50 119,737.80 $ 159,207.12 261,694.80 48,780.36 42,763.50 368,372.70 77,547.96 124,601.40 69,060.60 $ $ $ $ $ $ $ $ 148,593.31 $ 244,248.48 45,528.34 $ 39,912.60 343,814.52 72,378.10 $ $ $ 116,294.64 64,456.56 $ 75/25 96.796.35 475,201.44 7,885.08 62,276.58 309,748.32 1,951,720.20 7,885.08 124,553.16 154,874.16 254,572.20 47,310.48 41,517.72 368,372.70 77,547.96 124,601.40 69,060.60 total: $ 4,273,466.76 $ $ 3,988,568.98 $ (284,897.78) $ -6.67% 4,173,923.43 (99,543.33) -2.33% ===PAGE 11=== Individual Analysis of FY2017 Costs Using May 1, 2016 Enrollment as base Municipal- Current Plan Offerings (75/25) Individual: Total Premlum Employer Share: Employer Annual Current Plan Offerings (70/30) Total Premium Employer Share Employer Annual HMO Blue BCEP AIt (PPO) 92,870.82 7,588.06 total: enrollment & cost 16_ $ 107,634.51 _$. 100,458.88 School- Current Plan Offerings (75/25) Individual Total Premium Employer Share : Employer Annual Current Plan Offerings (70/30) Total Premium Employer Share Employer Annual: HMO Blue BCEP AIt (PPO). 19 8 2007 8 0700 8 a . 1 2000 20003 903.34 $ -7588.06 total: enrollment & cost -49 326,544.30 $ _304,774.68| Retiree- Current Plan Offerings (75125) Individual Total Premium Employer Share Employer Annual Current Plan Offerings (70/30) Total Premium Employor Share Employer Annual HMO Blue BCEP Alt (PPO) $ 903.34$ 677.51 48,780.36 737.07 $ 903.34 | $ 515.95 632.34 S... 148,593.31 45,528.34 Managed Blue for Seniors MedEx 274.70 $ 307.73$ 230.80 $ 368,372.70 77,547.96 $ 274.70 5 307.73 $ 192.29 S 215.41 $ 343,814.52 72,378.10 total: enrollment & cost 653,908.14 610,314.26 Medicare Part B Reimbursement Retiree Spouse $ 124,501.40 69.060.60 116,294.64 64,456.56 Total: inc. Medicare 847,570.14 $ 791,065.46 MIIA Benchmark (75125) Total Premium Employer Share Employer Annual $ 717.01$ 876.12 S 537.76 $ 857.09 $ 96,796.35 7,885.08 104,681.43. MIIA Benchmark (75125) • Total Premium Employer Sharo 876.12... 537.78_.$. 657.09 $ $ MIlA Benchmark (75/25) Total Premium Employer Share 717.01 $ _876.12.$ 537.76 $ 657.09 $ + 67 us es Employer Annual 309,748.32 7,885.08 317,633.40 Employer Annual: 154,874.16 47,310.48_ 368,372.70 77,547.96 648,105.30 124,601.40 69,060.60 841,767.30 ===PAGE 12=== Family Analysis of FY2017 Costs Using May 1, 2016 Enrollment as base HMO Blue ECEP Alt (PPO) total: enrollment & cost Municipal- Current Plan Offerings (75/25) Total Premium Employer Share HMO Blue ECEP Alt (PPO) total: enrollment & cost HMO Blue BCEP AIt (PPO)_ Managed Blue for Seniors MedEx total: enrollment & cost Medicare Part B Reimbursement Retiree Spouse! Total: inc. Medicare 31 total: Municipal, Active Employees School - Current Plan Offerings (75/25) Total Premium: Employer Share 121 Retiree-Curront Plan Offerings (75125) Total Premium Employer Share 0. 17 $ 552,642.21 $. Employer Annual 2,134,617.30 2,461,161.60 Employer Annual $ total: Retirees I total: Retirees 304,458.30 304,458.30 1,152,028.44 Current Plan Offerings (70/30) Current Plan Offerings (70/30) Current Plan Offerings (70/30) Total Premium Employer Share MIA Benchmark (75/25) Total Premium $ $ Employer Annual 515,799.40 537.478.02 616,258.27 $ 642,159.46 Employer Annual MIA Benchmark (75/25) Total Premium Employer Share Employer Annual 1,872,571.68 119,737.80. 5 1,885.72 S 2,306.54 $ 1,414.29 | $ 1.729.91 1,951,720,20 124,553.16. 1,992,309.48 $ 2,076,273.36 2,297,084.16 MilA Benchmark (75/25) Total Premium 284,161.08 $ 296,089.92 ======================================================================================== DOCUMENT : 2016-06-09-agenda-2242.txt BOARD : finance-committee DATE : 2016-06-09 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-06-09-agenda-2242.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_06092016-2242 ======================================================================================== ===PAGE 1=== ======================================================================================== DOCUMENT : 2016-06-09-minutes-2242.txt BOARD : finance-committee DATE : 2016-06-09 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-06-09-minutes-2242.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_06092016-2242 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Town of Lunenburg Finance Committee: Mark Erickson, Chairman Terri Burchfield, Vice-Chairman John Henshaw, Secretary Jay Simeone 17 Main Street, P.O. Box 135 Lunenburg, MA 01462-0135 978.582.4139 FAX 978.582.4148 Lunenburg Finance Committee Minutes June 9, 2016 Location: Town Hall Present: Mark Erickson, Terri Burchfield, Jay Simeone, John Henshaw Absent: None Also Present: Karen Brochu, Director of Municipal Finance Hannah Anderson Bite 1. Mark called the Finance Committee meeting to order at 7:00 pm and welcomed Hannah Anderson who is sitting in on the meeting. Hannah had completed a Talent Bank Form and indicated an interest in joining the committee. 2. Comments: a. Public: None b. New Communications: • Hanna said she was pleased to attend the meeting. She has lived in Lunenburg for three years and her children attend the Lunenburg schools. • Mark gave a brief overview of the role of the committee and the roles committee members have. • The Town Planning Board will meet June 27 to discuss a revision to the Board Rules and Regulations for Special Permits and Site Plan Approvals. • Mark will write a letter to the editor of The Lunenburg Ledger describing the Finance Committee and its role in the Town and saying that there are currently three vacancies on the committee. 3. Town Manager's Report: a. Kerry was unable to attend and Karen had nothing to report on her behalf. b. Mark said Kerry had sent out Schedule 19 which shows the percent of Town Budget that went to the school and shows that the Town has met its required net school spending, which is a factor in the amount of Chapter 70 funding the Town receives. 4. Revision of the Town's Policy on Debt Service Costs: a. There is a disconnect between the Town's policy on the amount of regular debt service cost the Town may incur, and the broader interpretation of that policy by a bond rating agency. • Total debt service costs increased as a result of the high value of excludable debt the Town assumed in order to finance the construction of the new Jr.-Sr. High School. This caused the Town's bond rating agency to conclude that the Town had exceeded the limits of debt service costs set by the Town's own financial policies. • The debt service policy does limit regular debt service costs, but does not address the amount of excluded debt the Town may incur. The Town has not exceeded the limit of regular debt set forth in the financial policies. • The revision to the debt policy will include a policy on excluded debt as well as, but separate from, the policy on regular debt, and will: • Define regular debt and excluded debt, emphasizing salient distinctions between the two. • Establish separate metrics and limits on regular debt and on excluded debt. These limits should be easy to measure and interpret. Mn-FY16-160609.docx docx (local and remote drives) 1 of? ===PAGE 2=== • These limits must be prudent, but also provide the Town Manager and Treasurer requisite latitude for ad hoc management of the Town's debt levels. b. John explained the way he has organized the information he has pulled together for the committee to show the committee the direction he was going and to elicit comments and questions. The sources John used for historic and future debt service costs were annual Town Reports and a spreadsheet on debt service costs which did not include the most recent changes. So it was limited to being indicative of how he had approached the issue, but not for quantifying current or projected future levels of debt service costs. C. Next Steps: • Update the debt service data by listing all Capital Improvement Projects over $300,000 in the capital improvement plan and all potential projects that may need to be put before the voters as candidates for debt exclusion overrides. Town's Financial Advisor has yet to give his take on crafting a policy on debt service that includes excluded debt. 5. Review of minutes: a. Minutes of the May 26, 2016 meeting: Terri moved to accept the minutes; Jay seconded the motion, and the motion was approved by a 4-0 vote. 6. Committee and Department Updates: Committee/Department Public Access Cable-John H. Capital Planning-John H. Update This year the PACC has invested in replacing and upgrading equipment. Revenues are a bit higher than the previous year. The unspent balance is about $300,000. There are plans to set up a studio in a new, larger space in TC Passios. The goal is to develop a more comprehensive and detailed capital planning process. | No Report. Dept. of Public Works-John H. Library-Terri B. Public Safety-Terri B. Schools, Monty Tech, COA-Karin M. Green Task Force-Jay S. Sewer Commission Task Force- Jay S. Building Re-use - Mark E. School Bldg. Comm., Building Re- use--Mark E. No Report. No Report. No Report. No Report. This committee has not met since the last Finance Committee The school building is substantially complete. Phase 2, the transition to the new Junior-Senior High school and tearing down the old school has started. The committee approved change orders of $31,842 for supplemental heating, additional electrical outlets, relocating convectors, some floor changes and changing the height of a retaining wall. Change orders total $1,002,162 and most of the unspent contingency-a bit under $3,000,000--will be applied to the balance the Town owes on the project. 7. Next meeting: Thursday, July 14th, at 7:00 PM at the Town Hall. 8. Adjournment: Jay moved and Terri seconded a motion to adjourn. The committee approved the motion 4-0 at 8:35. Respectfully submitted by John Henshaw July 26, 2016 Mn-FY16-160609.docx doex (local and remote drives) ======================================================================================== DOCUMENT : 2016-07-14-agenda-2243.txt BOARD : finance-committee DATE : 2016-07-14 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-07-14-agenda-2243.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_07142016-2243 ======================================================================================== ===PAGE 1=== NOTI CE of FINANCE COMMITTEE MEETING on July 14, 2016 7:00 PM Town Hall REVISED AGENDA 1. Open meeting 2. Communications • Public Comment • New Communications 3. Reorganization 4. Appoint representative to Town Manager Search Co mmittee 5. Town Manager Reports 6. Budget Goals and Opportunities • Financial Policy for Managing Debt Service 7. Review Minutes 8. Committee/Department Updates Capital Planning – John; DPW and Parks – John; Pub lic Access Committee – John Library – Terri; Public Safety – Terri; Sewer Commi ssion –Jay; Green Community Committee – Jay; School Committee – open; Monty Tec h – open; Council on Aging – open; School Building Committee – Mark; Building Re use –Mark 9. Ongoing Business • Pavement Management Plan • Contract commitments (e.g., sick leave buy back) • Sales of surplus property 10. Next Meetings • July 28, 2016, 7:00 p.m. – Town Hall – Regularly S cheduled Meeting • August 11, 2016, 7:00 p.m. – Town Hall – Regularly Scheduled Meeting 11. Adjournment ======================================================================================== DOCUMENT : 2016-07-14-minutes-2243.txt BOARD : finance-committee DATE : 2016-07-14 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/finance-committee/2016-07-14-minutes-2243.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_07142016-2243 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Town of Lunenburg Finance Committee: Terri Burchfield, Chairman Mark Erickson, Vice-Chairman Jay Simeone, Secretary Hannah Anderson, Member John Henshaw, Member 17 Main Street, P.O. Box 135 Lunenburg, MA 01462-0135 978.582,4139 FAX 978.582.4148 Lunenburg Finance Committee Minutes July 14, 2016 Location: Town Hall Present: Mark Erickson, Terri Burchfield, Hannah Anderson, Jay Simeone, John Henshaw Absent: Pate None Also Present: Kerry Lafleur, Town Manager, Karen Brochu, Director of Municipal Finance. George Martin, a citizen of Lunenburg. 1. Mark called the Finance Committee meeting to order at 7:00 pm 2. Comments: a. Public: None. b. New Communications: • Mark paid the committee's membership to the Association of Town Finance Committees [AFTC] • Lunenburg Planning Board meets on 7/25 6:35 PM to discuss amending a protective by-law. • The Volunteer Appreciation evening will be at the Eagle House on Tuesday, July 26 at 7:00 pm. • There are now tours of the new school building on Thursdays and Saturdays. • Mark circulated the latest issue of The Advocate. 3. Organization of the committee for FY17: a. Chairman: John moved and Jay seconded the motion to nominate Terri to chair the committee. There were no other nominations; the committee voted 5-0 in favor. b. Vice-Chairman: John moved and Terri seconded the motion to nominate Mark as vice-chairman. There were no other nominations; the committee voted 5-0 in favor. c. Secretary: John moved and Terri seconded the motion to nominate Jay as secretary. After brief observations from Terri and John that there are many ways to record meeting minutes, Jay accepted the nomination. There were no other nominations; the committee voted 5-0 in favor. 2. Department and Committee Liaison assignments: The committee deferred liaison assignments until the July 28t meeting to give members more time to consider which liaison assignments they would like to take on. 3. Finance Committee Representative to Town Manager Search Committee: John H. moved and Jay S. seconded a motion that Mark E. be the Finance Committee representative; the motion was approved 5-0. 4. Town Manager's Report: a. There will be a Special Town Meeting on Monday, August 22. • Committee members will receive the warrant review prior to the August 11 meeting, when the Finance Committee will discuss the articles and make recommendations for the Special Town Meeting. • The brief time between our August 11 meeting and the Special Town Meeting, means the finance committee recommendations will not be in the printed warrant. b. Projected FY16 expenditures are under budget and revenues are over budget. • This would result in more free cash, which would be used to help fund the capital budget. • Further, the Town could also use some of the projected surplus to buy back some unused sick leave that Town employees have accrued, thus reducing future liabilities as these employees retire. Mn-FY17-160714 doc (local and remote drives) 1 of 3 ===PAGE 2=== 5. Revision of the Town's Policy on Debt Service Costs: a. The Town's current policy sets limits on the amount of regular debt service costs the Town may incur, but does not address the limits on debt service costs on excluded debt the Town may incur. b. Our bond rating agency interpreted the policy to cover not only debt service from regular debt, but also debt service costs from debt as a result of debt exclusion overrides. • When debt service costs increased because the Town financed excludable debt to construct the new Jr.-Sr. High School, the bond rating agency concluded that the Town exceeded the debt service cost limits set in the Town's financial policy. • However, this resulted from a mistaken application of the debt-service policy. C. In response, the committee discussed guidelines on modifying the Debt Service Policy: • The revision to the debt policy will include a policy on excluded debt as well as, but separate from, the policy on regular debt: • The aim is to set separate limits on when and how much regular and excluded debt service costs the Town may incur in the future. • Establish separate metrics and limits on regular debt and on excluded debt. These limits will be clearly stated, and easy to measure and apply. Please note: The Town's Financial Advisor has yet to give his opinions on the debt service policy including excluded debt. d. Next steps: John will revise the spreadsheet he is working on to show historical and projected debt service costs from regular borrowing, debt exclusion overrides through FY21—the period of the Town manager's forecast. • This exercise would exclude all Capital Improvement Projects under $300,000 in the capital improvement plan. • It would include projected debt service costs resulting from the Pavement Management debt exclusion plan approved by the Town in May, 2016. • It would also include-if possibleprojected debt service costs arising from renovation/maintenance of Turkey Hill School. 6. Review of minutes, June 9, 2016 meeting. a. Mark pointed out two errors in these minutes: The letter that Mark wrote was to the Lunenburg Ledger not to the Sentinel and Enterprise and second, in Mark's report on the school building committee, the words "has begun" should be included in the second sentence. b. John will make both corrections and submit the corrected minutes at the next meeting. 7. Committee and Department Updates: Committee/Department Public Access Cable-John H. Capital Planning-John H. Dept. of Public Works-John H. Library-Terri B. Public Safety-Terri B. Schools, Monty Tech, COA-Karin Green Task Force-Jay S. Sewer Commission Task Force Jay S. Building Re-use - Mark E. Update Revenues are nearly level with FY2015 and the reserve balance is about $320,000. PACC has upgraded old equipment and is making investments to transition to high definition broadcasting capabilities. No Report. No Report. The library has hired a new digital librarian. No Report. No Report. No Report. No Report. No Report. Mn-FY17-160714.doc (local and remote drives) 2 of 3 ===PAGE 3=== School Bidg. Comm., Building Re- use--Mark E. The committee approved change order #15 for $24,732. This change order covers costs for 1) Capping a space near the auditorium railings so maintenance is easier, 2) Adding covers to fin tube radiators, 3) As the elevator could not be inspected during the Verizon strike, the Town had to pay for an elevator operator to operate the elevator until it could be inspected, 4) Additional excavation and foundation drainage of the new maintenance garage. Note: The maintenance garage is complete except for the floor pad, which is being poured next week. Change order #15 brings total costs of all change orders to date to $1,058,736. This is well within the approximately $4,000,000 amount for contingency in the budget. The gym was fully abated and the demolition of the gym has taken place. The rest of the abatement continues and there are no issues with abatements thus far. 8. On-Going Business: a. Kerry reported that the pavement management process is finishing its Spring/Summer paving and plans to begin the new round of pavement work this Autumn. b. Stormwater maintenance: The Town has included generic maintenance in the plan, and it is mostly just country road drainage. There is little risk of cost overruns due to the nature of the work and the 20% contingency built into each project c. Marketing Plan for surplus property: Kerry stated that the due date for receipt of bids is Monday, July 18. 9. Next meeting: Thursday, July 28", at 7:00 PM in the Bilotta meeting room at Town Hall. 10. Adjournment: Jay made and Mark seconded a motion to adjourn. The committee approved the motion 5-0 and the meeting adjourned at 8:35. Respectfully submitted by John Henshaw August 7, 2016 Mn-FY17-160714.docx (local and remote drives) 3 of 3