Packet

Transcription

Packet

BOARD OF SELECTMEN MEETING AGENDA
February 9, 2015
Town Offices, 50 Billerica Road
Chelmsford, MA 01824
Dennis Ready Meeting Room 204
____________________________________________________
1.
7:00
P.M.
CALL TO ORDER - NOTIFICATION OF LIVE BROADCAST
2. PUBLIC SERVICE ANNOUNCEMENTS


George Simonian: CHS Alumni Association Hall of Fame Banquet, 3/21/15
Kirk Marshall: Arts & Technology Education Fund Grant Season Open, Applications
Available
Documents: HALL OF FAME-15.PDF, ATEF GRANT APPLICATION.PDF,
ATEF_AWARDS.PDF
3. OPEN SESSION
4. COMMITTEE VACANCIES
Documents:
COMMITTEE VACANCIES.PDF
5. RESIDENT CONCERN: STANLEY MAZURCZYK
Documents:
MAZURCYK-EMAIL.PDF
6. PUBLIC HEARINGS


Continuation of Public Hearing: New Beer & Wine License, Bill Pappas Golf School,
70 Princeton St.
Continuation of Public Hearing: National Grid Underground Conduit Petition, Apollo
Dr.
Documents:
PAPPAS GOLF CONTINUATION.PDF, POLE PETITION-APOLLO.PDF
7. REPORTS & PRESENTATIONS



Patrick Maloney: Permanent Building Committee Final Report on Fire Headquarters
Susan Gates: "Town Hall" sign on CCA building
Stephanie Lee, Verizon & Susan Griffin, National Grid: Double Pole Update
Documents: FIRE STATION - JANAURY 2015.PDF, FINAL FIRE STATION PROGRESS
REPORT-1-15.PDF, CHELMSFORD PLM REPORT 1.21.2015.PDF, DOUBLE POLE.PDF
8. TOWN MANAGER REPORTS

Draft Spring Annual Town Meeting Warrant
Documents: 2015 SPRING ANNUAL TOWN MEETING WARRANT.DOCX, 2015 SPRING
ATM LIST OF WARRANT ARTICLES.DOCX
9. MA DOR TOWN/SCHOOL FINANCE CONSOLIDATION REVIEW
Documents: MA_DOR_TOWN-SCHOOL FINANCE CONSOLIDATION REVIEW.PDF,
ARLINGTON-TOWN-SCHOOL-FINANCE.PDF, SWAMPSCOTTFINMERGEROCT2014.PDF
Documents: 2015 SPRING ANNUAL TOWN MEETING WARRANT.DOCX, 2015 SPRING
ATM LIST OF WARRANT ARTICLES.DOCX
9. MA DOR TOWN/SCHOOL FINANCE CONSOLIDATION REVIEW
Documents: MA_DOR_TOWN-SCHOOL FINANCE CONSOLIDATION REVIEW.PDF,
ARLINGTON-TOWN-SCHOOL-FINANCE.PDF, SWAMPSCOTTFINMERGEROCT2014.PDF
10. APPOINTMENTS



CIVIC Committee (1) 3 year term ending 6/30/2017
Community Preservation Fund Committee (2) 3 year term ending 6/30/2017
TREE Committee (1) unexpired 3 year term ending 6/30/2016
Documents:
COMMITTEE APPLICATIONS.PDF
11. MEETING MINUTES
12. SELECTMEN LIAISON REPORTS & REFERRALS
13. PRESS QUESTIONS
Next Regular Meeting Date: February 23, 2015
TOWN OF CHELMSFORD
Proclamation
In recognition of
Chelmsford hall of fame induction
March 21, 2015
Whereas, the Chelmsford High School Alumni Association founded the CHS Hall of
Fame in 1991 to honor past graduates in all walks of life; and
Whereas, the Hall of Fame was established to honor CHS alumni or former staff for
outstanding community service, outstanding achievement in a professional career or
excelling in their high school careers; and
Whereas, on March 21, 2015 the CHS Alumni Association will induct the following
CHS Alumni into the Hall of Fame:
John R. Carson
Class of 1989, Posthumous
J. Michael Chuma, Jr.
Class of 1978
Geoffrey D. Hall
Teacher
David A. McCarthy
Class of 1970
Michael J. McGreevy
Class of 1975
Timothy A. Mullen
Class of 1975
Keith T. O’Brien
Class of 1982
Elisa Simonian Ouellette
Class of 1987
Joanne Bousquet Sargent
Class of 1976
Town Clerk
Board of Selectmen
CHELMSFORD ARTS & TECHNOLOGY
EDUCATION FUND COMMITTEE
Town Offices
50 Billerica Road
Grant Application — Spring 2015
Submit original application, legibly printed or typed and mailed to the Chelmsford ATEF Committee.
Applicant Information - Applications must be postmarked no later than March 31, 2015.
Name(s):
Applicant:
Teacher
School(s):
Job Title(s):
Grade(s):
Contact Phone:
Fax:
Past ATEF Grant Recipient?
Yes
Email:
No
If yes, please attach a copy of the Project Summary for your grant.
Project Information:
Project Title:
Type of Project:
Program
Event
Equipment
Curriculum Area(s):
Liberal Arts
Fine Arts
Technology
Amount Requested of ATEF:
Supplies
$
Awards will not exceed $750 per project. ATEF awards may be made in addition to
other funds obtained by the applicant from other sources.
Project Schedule:
Semester and date(s) program/event will occur or equipment/supplies are required.
Approximate number of students who will directly benefit from this project:
1. Summarize the proposal in the space provided. (Describe the target audience; what will happen; when and where it will
occur; and how the project will be executed.) You may provide additional narrative on a separate sheet of paper, but please
summarize the proposal here.
-over-
2. Explain how the project will reach and benefit the students. What are the expected results and how will you evaluate the
results of the project? (Include plans for promotion and publicity.)
3. List major qualifications of key personnel (artists, humanists, scientists, etc.) involved in this project if collaborating with
organizations outside of the Chelmsford Public Schools. If collaborating with other staff members and/or volunteers, list their
names and roles assigned to each person. NOTE: Additional pertinent information may be attached. (Resumes, references,
reviews, press releases, etc.)
4. If this project involves the purchase of equipment and/or supplies, please provide information about the manufacturer,
product specifications, maintenance, etc. NOTE: Any additional pertinent information may be attached. (Specification sheets,
reviews, photographs, etc.)
5. How will this project support/enhance the existing curriculum/curricula?
Financial Information:
Personnel
$
Equipment
$
Supplies
$
Other
$
Total Project Cost
$
Explain
Source(s) of Additional
Funds (if applicable):
ATEF Funds Requested
$
APPLICANT SIGNATURE
_________________________________________________________________
Signed
____________________
Date
For ATEF COMMITTEE USE ONLY
$ ___________________
Amount Approved
__________________________________________
Signature of Chairman
____________________
Date
Rev. January 2015
TOWN OF CHELMSFORD
ARTS TECHNOLOGY EDUCATION FUND AWARDS
SCHOOL
BYAM
BYAM
PARKER
PARKER
WESTLANDS
BYAM
McCARTHY
MURDOCH
WESTLANDS
BYAM
CHS
CHS
CHS
HARRINGTON
PARKER
SOUTH ROW
CENTER
CENTER
CHS
HARRINGTON
McCARTHY
WESTLANDS
BYAM
CENTER
McCARTHY
McCARTHY
McCARTHY
McCARTHY
MURDOCH
PARKER
SOUTH ROW
ALL ELEMENTARY
HARRINGTON
SOUTH ROW
SOUTH ROW
SOUTH ROW
WESTLANDS
BYAM
CHS
McCARTHY
McCARTHY
PARKER
SOUTH ROW
SOUTH ROW
ALL ELEMENTARY
BYAM
CENTER
CENTER
CHS
PARKER
BYAM
CHS
HARRINGTON
McCARTHY
PARKER
PARKER
SOUTH ROW
SOUTH ROW
Page 1 of 2
PROGRAM
Science Center
Writing Boxes
Computer Interaction Program
Life in Middle School
Wireless Microphone System
Discovery Center
Ethics Library
Art Immersion Day
Listening Resource Center
Authentic Book Closet
School News/TV Club Magazine
Digital Camera for Art Department
Tech Prep Articulation
Cameras In and Out of Classroom
The Art of Animation
Magnetism
Solar System Simulator
Kid Video
A Doll's House
Grade 1 "Book Nook"
Inspirational and Visual Thinking
Step into the 17th Century
Just Right Books
Keyboards for General Music Class
The Face of McCarthy
Book Making
Listening Center
Literature Circle Supplies
Lego's Learning & Technology
Enhancing Education w/ Digital/Video
200th Anniversary of South Row
Learning Beyond Classroom Walls
Non-Fiction Library for Early Learners
Multi-Plex Display/Exhibit System
Digital Video Portfolio
Scrapbooks
Step into the 17th Century - Video Story
Home Reading Program
CAD Plotter & Accessories
Conversation Scrapbooks
Science Observation Kits
Integrating Fine Art w/ Computer Tech
Publishing Center
Making Writing Tasks more Accessible
HP Color Laser Jet Printer
Pedometers in PE
Kid Pix
NEC LCD Projector
Chromosome Simulation
Grade 7 Interdisciplinary Research Project
Home Reading Program
Digital Camera
Enhancing Student Learning
Intellitools Technology
Enhancing Reading and Vocabulary
CD Recorder
Browse Boxes
Spellcheckers
1/21/2015
AWARD
YEAR
TOTALS
$498
1997
$475
1997
$500
1997
$500
1997
$490
1997
$2,463
$500
1998
$500
1998
$500
1998
$500
1998
$2,000
$750
1999
$525
1999
$750
1999
$750
1999
$750
1999
$500
1999
$750
1999
$4,775
$500
2000
$750
2000
$750
2000
$750
2000
$750
2000
$750
2000
$4,250
$720
2001
$600
2001
$700
2001
$400
2001
$700
2001
$722
2001
$722
2001
$700
2001
$750
2001
$6,014
$750
2002
$750
2002
$750
2002
$750
2002
$750
2002
$500
2002
$4,250
$487
2003
$750
2003
$710
2003
$716
2003
$500
2003
$750
2003
$750
2003
$4,663
$700
2004
$750
2004
$670
2004
$750
2004
$500
2004
$735
2004
$4,105
$619
2005
$730
2005
$575
2005
$620
2005
$750
2005
$657
2005
$750
2005
$395
2005
$5,096
TOWN OF CHELMSFORD
ARTS TECHNOLOGY EDUCATION FUND AWARDS
SCHOOL
CENTER
HARRINGTON
HARRINGTON
McCARTHY
PARKER
PARKER
SOUTH ROW
WESTLANDS
WESTLANDS
CENTER
HARRINGTON
McCARTHY
WESTLANDS
BYAM
CENTER
CHS
McCARTHY
BYAM
BYAM
CENTER
CHS
HARRINGTON
PARKER
SOUTH ROW
SOUTH ROW
BYAM
BYAM
BYAM
CHS
PARKER
PARKER
SOUTH ROW
BYAM
CHS
HARRINGTON
HARRINGTON
McCARTHY
PARKER
SOUTH ROW
SOUTH ROW
CENTER
CHS
PARKER
PARKER
SOUTH ROW
SOUTH ROW
ELEMENTARY
PARKER
PARKER
SOUTH ROW
CENTER
ELEMENTARY
MCCARTHY
MCCARTHY
PARKER
CHS
PROGRAM
AWARD
YEAR
TOTALS
Microphone System
$250
2006
Lending Library
$500
2006
Pilgrim Quest
$500
2006
Videoconferencing
$750
2006
Digital Camera
$350
2006
Jeopardy in the Classroom
$750
2006
Habits for Success Library
$735
2006
Publishing Center
$400
2006
Reading Comprehension
$350
2006
$4,585
Music Room Stereo
$750
2007
"Now I See It"
$750
2007
Lecture Hall Projector
$750
2007
6+1 Writing Traits Books
$750
2007
$3,000
Literacy Intervention
$750
2008
Outdoor Natures Classroom
$750
2008
Traveling Art Exhibits
$750
2008
Videoconferencing II
$750
2008
$3,000
Outdoor Learning Center
$600
2009
Reading Comprehension, Non-Fiction Texts
$750
2009
Listening to Reading
$120
2009
Podcasting
$600
2009
Technology to improve reading
$738
2009
Cafetorium to Learning Space
$750
2009
ELMO Document Camera
$575
2009
First Steps in Music
$750
2009
$4,883
$750
2010
Reading Comprehension with Non-Fiction Text
Non-Fiction Texts for Proficient Literacy
$500
2010
Guided Reading Book Room
$750
2010
Digital Microscopy
$750
2010
Digital Recording Technology
$750
2010
Multimedia Projector
$650
2010
Music/Performance Technology
$575
2010
$4,725
Electronic Books in the Classroom
$250
2011
Web Tools fo Innovation and Creativity
$730
2011
Art Editing and Display Equipment
$750
2011
Improving Phonological Awareness
$350
2011
Robotics w/Lego Mindstorms NXT
$750
2011
Unlocking the Invisible World Around Us
$600
2011
Robotic Probot Adventures
$750
2011
Sticks & Stones Performance on Teasing
$750
2011
$4,930
CLASSROOM RESPONSE SYSTEMS
$439
2012
$728
2012
THE PHYSICS BEHIND RADIO COMMUNICA
DIGITAL IMAGING
$750
2012
WORD Q
$750
2012
ORFF INTRUMENTS
$750
2012
CLASSROOM RESPONSE SYSTEMS
$439
2012
$3,856
PICO SENSORS W/ SCRATCH PROGRAM
$666
2013
BREAKING THE SOUND BARRIER
$750
2013
SOCIAL THINKING IN MIDDLE SCHOOL
$396
2013
AFRICAN DRUMMING
$750
2013
$2,562
Touch Screen Computer Monitor
$270.83
2014
Keyboard Trainers
$750
2014
Advanced Robotics
$750
2014
Using Technology to Promote Music Literacy
$750
2014
3-D Printer
$750
2014
Flipping Biology Classroom
$640
2014
$3,911
TOTAL
Page 2 of 2
$73,069
1/21/2015
114
$73,069
Committee Vacancies as of 2/9/2015
Cultural Council (2) 3 year terms ending 6/30/2017
Energy Conservation Committee (1) 3 year term ending 6/30/2017
Great Brook Farm Advisory Committee (1) 1 year term ending 6/30/2015
Historical Commission (1) 3 year term ending 6/30/2017
Land Management Subcommittee (1) 2 year term ending 6/30/2016
Personnel Board (1) 3 year term ending 6/30/2017
Committee Application
If you are interested in serving on a Town Board or Committee, please fill out the
committee application that is available on the Town website www.townofchelmsford.us
The form can be emailed to [email protected]
or mailed to:
Town Manager's Office
50 Billerica Road
Dzuris, Tricia
From:
Sent:
To:
Subject:
Wojtas, Pat
Wednesday, February 04, 2015 1:42 PM
Dzuris, Tricia
Fw: Enforcing Chelmsford Bylaw Part I, §100-3B at 3 Aberdeen Road this weekend.
Tricia, Please include this email thread for Mr. Mazurcyzk's agenda item. Thanks. Pat From: Mazurczyk <[email protected]> Sent: Wednesday, February 04, 2015 10:03 AM To: Wojtas, Pat; Dixon, George; Askenburg, Janet; Hanson, Matt; Joyce, Bob; Dzuris, Tricia Cc: Spinney, Jim; Ahern, Dan; Cohen, Paul; 'Mazurczyk' Subject: RE: Enforcing Chelmsford Bylaw Part I, §100‐3B at 3 Aberdeen Road this weekend. Ms. Dzuris, Please reserve time on the agenda for February 9, 2015 Board of Selectmen Meeting to discuss my grievance regarding the
above subject matter. The Town has all the information that is needed to meet your documentation requirement scheduling time slot for me to present
my case. Please let me know if have any concern(s) I can help you to expedite this process so that I can be heard. Thank you, Stanley Mazurczyk From: Mazurczyk [mailto:[email protected]]
Sent: Monday, February 02, 2015 4:24 PM
To: '[email protected]'; '[email protected]'; '[email protected]';
'[email protected]'; '[email protected]'
Cc: '[email protected]'; 'Ahern, Dan'; 'Murphy, James'; 'Cohen, Paul'; 'Mazurczyk'
Subject: RE: Enforcing Chelmsford Bylaw Part I, §100-3B at 3 Aberdeen Road this weekend. Any progress or activity regarding my complaint? From: Mazurczyk [mailto:[email protected]]
Sent: Tuesday, December 23, 2014 12:43 PM
To: '[email protected]'; '[email protected]'; '[email protected]';
'[email protected]'; '[email protected]'
Cc: '[email protected]'; 'Ahern, Dan'; 'Murphy, James'; 'Cohen, Paul'; 'Mazurczyk'
Subject: RE: Enforcing Chelmsford Bylaw Part I, §100-3B at 3 Aberdeen Road this weekend. Dear Board of Selectmen; Please clarify and/or amend §100-3B to better define Noise levels allowed in this Town. §100-3B states that, “The volume of the sound shall be controlled so that it will not be audible for a distance in excess of 300 feet from the
sound-amplifying equipment and so that said volume is not unreasonably loud, raucous, jarring, disturbing, or a
nuisance to persons.” I’ve written you/Town on numerous occasions and provided evidence to support my claim that Noise levels emanating during
concerts at 3 Aberdeen are “… unreasonably loud, raucous, jarring, disturbing, or a nuisance to persons.” 1
I hope you take your time to review the emails I’ve exchanged with Town Officials (below) as well as the documentation I’ve
already provided to support my position. I plan to attend your January 5, 2015 meeting. Please let me know if you need any
additional information before and at the meeting to help you better address this issue. Sincerely, Stanley Mazurczyk From: Mazurczyk [mailto:[email protected]]
Sent: Thursday, October 02, 2014 12:46 PM
To: 'Cohen, Paul'; 'Murphy, James'
Cc: 'Day, Richard'; 'Ahern, Dan'; 'Mazurczyk'
Subject: RE: Enforcing Chelmsford Bylaw Part I, §100-3B at 3 Aberdeen Road this weekend. Gentlemen, I still haven’t received Town’s definition of 1) “Reasonable” level of music, volume, allowed under Chelmsford Bylaw, §100-3B. 2) “Reasonable” hours of such activity. As I stated before the Town has records of the levels of music/noise I’ve recorded and provided thus far. I have records of
music/noise levels at this year’s event that Chelmsford police documented in police log as: 1)
2)
3)
4)
5)
No music playing Music at a reasonable level Music was not being played at this time No issues Band done for the night and party closing down Please provide definitions for “reasonable” as used in police reports and verbal communications I’ve had with the Town’s law
enforcement department. I contend that this is a reasonable request to law and administrative Town of Chelmsford Officials
who enforce law and levy taxes on subjects as myself to provide that information/definition. BTW, the same police officer that
monitored/documented activities during the event this year told me last year that 3 Aberdeen Road could play loud music as long
as they wanted and I could do nothing about it. Apparently that is correct. Do you concur with that officer’s assessment of the
matter? I insist on a response defining “reasonable” as used by the Town addressing my complaint. Sincerely, Stanley Mazurczyk From: Mazurczyk [mailto:[email protected]]
Sent: Tuesday, September 30, 2014 2:35 PM
To: 'Cohen, Paul'
Cc: 'Day, Richard'; 'Murphy, James'; 'Ahern, Dan'; 'Mazurczyk'
Subject: RE: Enforcing Chelmsford Bylaw Part I, §100-3B at 3 Aberdeen Road this weekend. Mr. Cohen, I’m aware of Town’s Noise Bylaw. That’s what I’ve been complaining about for several years now; specifically §100-3B. My
experience and communications with the Town indicate that you, the Town, interpret that section of the law differently than
residents of 5 Aberdeen Road do. I claim that, §100-3B, part of Chelmsford Bylaw has been violated by 3 Aberdeen Road repeatedly. I’ve sent you, Board of
Selectmen, evidence of that. You’ve promised that the Health Department would monitor this in the past which never
materialized. This year’s monitoring activity you delegated to the Chelmsford Police Department. The Officer who monitored it
was the Officer that I filed Civilian Complaint against, because he filed biased police reports against me in the past. I have no
trust in his capacity as on objective police officer to handle any involvement in this case. The Town seems to position itself that there is no §100-3B issue regarding my complaint; I differ. Music emanating from 3 Aberdeen Road at these events is always loud, raucous, jarring, disturbing and a nuisance to residents
and guests of 5 Aberdeen Road. The Town refuses to monitor that activity. 2
Mr. Cohen, please don’t evade my specific questions, stop evading and provide solutions, my civil rights are at stake. Stop the
loud music!. If not, please provide your vision to resolve this matter. Sincerely, Stanley Mazurczyk From: Cohen, Paul [mailto:[email protected]]
Sent: Tuesday, September 30, 2014 10:58 AM
To: Mazurczyk ([email protected])
Cc: Day, Richard
Subject: FW: Enforcing Chelmsford Bylaw Part I, §100-3B at 3 Aberdeen Road this weekend. Mr. Mazurczyk: Here is the relevant section of the Town’s Noise bylaw. 100-3 Special restrictions for outdoor sound-amplifying equipment. A. Sound-amplifying equipment shall not be operated within 100 yards of hospitals, nursing homes,
public housing for the elderly, schools, and churches without prior approval from the Police Chief or his
or her designee. B. The volume of the sound shall be controlled so that it will not be audible for a distance in excess of
300 feet from the sound-amplifying equipment and so that said volume is not unreasonably loud,
raucous, jarring, disturbing, or a nuisance to persons. Sincerely, Paul E. Cohen Town Manager Town of Chelmsford 50 Billerica Road Chelmsford, MA 01824 978‐250‐5201 978‐250‐5252 (fax) From: Mazurczyk [mailto:[email protected]]
Sent: Tuesday, September 30, 2014 10:03 AM
To: Cohen, Paul; Murphy, James; Ahern, Dan
Cc: 'Mazurczyk'
Subject: RE: Enforcing Chelmsford Bylaw Part I, §100-3B at 3 Aberdeen Road this weekend. Gentlemen, In my previous email addressed to you I asked the following question, “Can anyone define, in quantitative terms, what level of noise is reasonable and what reasonable hours of playing it are?”
To this date I haven’t received an answer and/or reply. Can someone address this request? Sincerely, Stanley Mazurczyk 3
From: Mazurczyk [mailto:[email protected]]
Sent: Saturday, August 30, 2014 11:22 AM
To: 'Ahern, Dan'
Cc: 'Cohen, Paul'; 'Murphy, James'; 'Stanley Mazurczyk'
Subject: RE: Enforcing Chelmsford Bylaw Part I, §100-3B at 3 Aberdeen Road this weekend. Thank you for responding. Last year I spoke to one of the supervisors about what reasonable level of noise, volume of music, is and got similar answer you’re giving me today. I also asked what reasonable hours of playing loud music is. The same supervisor wouldn’t or couldn’t answer that question either. One of the officers that responded to my complaint, at about 10:30pm, told me that 3 Aberdeen Road could play loud music as long as they wanted and I could do nothing about it. Can anyone define, in quantitative terms, what level of noise is reasonable and what reasonable hours of playing it are? Chelmsford Noise Bylaw, §100‐3B, is quite explicit what the level is but doesn’t define time. I also “hope” that your officers use “good common sense” to address this issue. Audio sensing equipment to monitor noise levels offer best and unbiased measure of noise levels. I “hope” your officers’ noise sensitivity is as acute as that equipment is. Respectfully, Stanley Mazurczyk From: Ahern, Dan [mailto:[email protected]]
Sent: Saturday, August 30, 2014 6:14 AM
To: Mazurczyk
Cc: Cohen, Paul; Murphy, James
Subject: Re: Enforcing Chelmsford Bylaw Part I, §100-3B at 3 Aberdeen Road this weekend. Mr. Mazurczyk, Officers will be making extra passes in the area of Aberdeen Rd. this weekend. If noise levels are unreasonable hosts will be asked to turn it down or cease. We trust our officers will use good common sense to address these issues, supervisors have been advised to closely monitor all outdoor parties during the course of the Labor Day weekend to insure that everyone can celebrate the end of the summer responsibly and reasonably. I hope you can try to enjoy yours. Lt. Dan Ahern On Aug 29, 2014, at 12:09, "Mazurczyk" <[email protected]> wrote: Gentlemen, In an email dated February 7, 2014 I made a request that the Town deploy audio sensing equipment to
monitor volume levels emanating from outdoor sound-amplification equipment on Labor Day weekend
parties at 3 Aberdeen Road. That was Town Managers commitment two years ago. Have you deployed such equipment for this weekend’s party? If not, why not? Respectfully, Stanley Mazurczyk 4
01/21/2015 13:27
525dluss
|TOWN OF CHELMSFORD
|YTD BUDGET REPORT
|PG
1
|glytdbud
FIRE STATION - JANUARY 2015
FOR 2015 07
JOURNAL DETAIL 2012
1 TO 2015 13
ORIGINAL
TRANFRS/
REVISED
AVAILABLE
PCT
APPROP
ADJSTMTS
BUDGET
YTD ACTUAL
ENCUMBRANCES
BUDGET
USED
____________________________________________________________________________________________________________________________________
0034 FIRE STATION CONSTRCTN A10/13
_________________________________________
342149 FIRE STATION CONSTRCTN A10/13
_________________________________________
342149 53990
CONTRACTED SERVICES
2013/04/000027
2013/04/000076
2013/06/000081
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2013/08/000063
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2013/11/000070
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2013/12/000318
2013/12/000318
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2014/01/000032
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2014/04/000051
2014/04/000081
10/05/2012
10/26/2012
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01/18/2013
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API
API
0
39,075.00
300.00
26,050.00
39,075.00
1,650.00
4,881.12
923.59
52,100.00
727.92
43.12
78,150.00
2,564.86
1,912.50
1,075.00
1,392.88
41,680.00
775.00
626.35
157.56
57,310.00
11,000.00
1,962.50
2,125.00
36,470.00
84,560.00
600.00
44,550.00
8,991.83
81,519.19
45,575.00
1,749.13
9,010.38
74,123.75
452.48
11,931.25
880.00
1,353.70
129,581.90
7,000.00
11,737.50
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
001260
015532
001260
001260
015532
016624
016624
001260
016624
001058
001260
015532
015532
015532
016624
001260
015532
016624
000657
001260
004206
015532
015532
001260
001260
016908
001260
015532
016097
001260
012530
015532
016097
000657
015532
016867
016867
016097
001260
015532
0
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
0
2,596,032.58
WESTON & SAMPSON INC
VERTEX CONSTRUCTION
VERTEX CONSTRUCTION
VANASSE
VANASSE
VANASSE
COMMUNITY NEWSPAPER
VERTEX CONSTRUCTION
VERTEX CONSTRUCTION
VERTEX CONSTRUCTION
VANASSE
VERTEX CONSTRUCTION
VANASSE
LOWELL SUN
KOHL E
VERTEX CONSTRUCTION
VERTEX CONSTRUCTION
J.R. TRANSPORT
VERTEX CONSTRUCTION
BOUCHER
NATIONAL GRID
VERTEX CONSTRUCTION
BOUCHER
LOWELL SUN
VERTEX CONSTRUCTION
STERLING CORP
STERLING CORP
BOUCHER
VERTEX CONSTRUCTION
.00
-2,596,032.58
FIRE DEPT.
FIRE DEPT. PHASE 1
FIRE DEPT.
SALES TAX EXEMPT
100.0%*
281595
282661
284791
284791
284863
284873
285785
286737
286842
287201
287206
287302
287302
287977
287981
289067
289123
289129
290086
290571
290594
290661
290661
292840
292840
292966
293006
293636
293645
294526
294589
294606
294615
295197
295307
295326
295326
295452
295836
296126
01/21/2015 13:27
525dluss
|TOWN OF CHELMSFORD
|YTD BUDGET REPORT
|PG
2
|glytdbud
FOR 2015 07
JOURNAL DETAIL 2012
1 TO 2015 13
ORIGINAL
TRANFRS/
REVISED
AVAILABLE
PCT
APPROP
ADJSTMTS
BUDGET
YTD ACTUAL
ENCUMBRANCES
BUDGET
USED
____________________________________________________________________________________________________________________________________
342149 53990 CONTRACTED SERVICES
2014/04/000081 10/18/2013 API
2014/04/000081 10/18/2013 API
2014/05/000026 11/01/2013 API
2014/05/000026 11/01/2013 API
2014/05/000026 11/01/2013 API
2014/05/000026 11/01/2013 API
2014/05/000026 11/01/2013 API
2014/05/000161 11/22/2013 API
2014/05/000161 11/22/2013 API
2014/06/000014 12/06/2013 API
2014/06/000035 12/13/2013 API
2014/06/000058 12/20/2013 API
2014/06/000058 12/20/2013 API
2014/06/000058 12/20/2013 API
2014/06/000058 12/20/2013 API
2014/06/000058 12/20/2013 API
2014/06/000058 12/20/2013 API
2014/07/000035 01/10/2014 API
2014/07/000146 01/31/2014 API
2014/07/000146 01/31/2014 API
2014/07/000146 01/31/2014 API
2014/08/000023 02/07/2014 API
2014/08/000063 02/20/2014 CRP
2014/08/000063 02/20/2014 CRP
2014/09/000027 03/07/2014 API
2014/09/000118 03/28/2014 API
2014/09/000118 03/28/2014 API
2014/09/000118 03/28/2014 API
2014/10/000024 04/04/2014 API
2014/11/000026 05/02/2014 API
2014/11/000045 05/09/2014 API
2014/11/000045 05/09/2014 API
2014/11/000045 05/09/2014 API
2014/11/000102 05/23/2014 API
2014/11/000120 05/30/2014 API
2014/12/000023 06/06/2014 API
2014/12/000091 06/20/2014 API
2014/12/000146 06/27/2014 API
2014/12/000185 06/24/2014 API
2014/12/000203 07/11/2014 API
2015/01/000088 07/25/2014 API
2015/01/000088 07/25/2014 API
2015/02/000028 08/01/2014 API
2015/02/000079 08/15/2014 API
2015/02/000079 08/15/2014 API
2015/02/000104 08/22/2014 API
2015/02/000104 08/22/2014 API
193,971.31
8,980.12
8,175.00
199,698.22
3,787.00
10,279.00
3,693.76
451,932.27
2,000.00
27,000.00
5,680.50
204,160.04
167,400.00
6,113.30
11,718.75
27,032.00
2,311.85
33,500.00
17,100.00
12,600.00
10,556.25
316,339.36
-128.00
128.00
206,597.49
7,200.00
4,977.20
16,500.00
427,183.95
369,774.80
3,800.00
18,453.51
10,293.75
17,736.09
462,135.82
14,132.90
4,809.49
15,000.00
804,548.81
13,650.00
7,200.00
13,693.75
452,079.02
3,868.00
55.00
6,600.00
11,543.75
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
REF
REF
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
016097
017056
001260
005796
010289
010289
015532
005796
012530
001260
010289
005796
005796
010289
015532
016097
016097
001260
001260
015532
015532
005796
80615
80700
005796
001260
010289
015532
005796
005796
001260
010289
015532
015532
005796
015532
010289
015532
005796
001260
008243
015532
005796
007751
016701
001579
015532
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
R-258
R-258
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
BOUCHER
FIRE DEPT.
ACCENT
BW CONSTRUCTION CO I
VHB
VHB
VERTEX CONSTRUCTION
BW CONSTRUCTION CO I FIRE DEPT
NATIONAL GRID
VHB
VHB
VERTEX CONSTRUCTION
BOUCHER
FIRE DEPT
BOUCHER
FIRE DEPT
VERTEX CONSTRUCTION
VERTEX CONSTRUCTION
POL STATN CONSTR A11/98 - CONT
POL STATN CONSTR A11/98 - CONT
BW CONSTRUCTION CO I FIRE DEPT.
VHB
VERTEX CONSTRUCTION
VHB
VERTEX CONSTRUCTION
VERTEX CONSTRUCTION
VERTEX CONSTRUCTION
VHB
VERTEX CONSTRUCTION
GARSIDE
VERTEX CONSTRUCTION
BW CONSTRUCTION CO I FIRE DEPT HEADQUARTERS
EASTERN SERVICE CO I
CHAMBERS
CITY MIRROR & GLASS
VERTEX CONSTRUCTION
296130
296145
296452
296485
296507
296507
296538
297437
297479
297928
298145
298463
298462
298484
298514
298521
298521
299046
299843
299917
299917
299995
301067
301913
301957
301984
302093
303270
303491
303530
303556
304267
304342
304746
305256
305763
305931
306268
306715
306748
306980
307519
307575
307660
307719
01/21/2015 13:27
525dluss
|TOWN OF CHELMSFORD
|YTD BUDGET REPORT
|PG
3
|glytdbud
FOR 2015 07
JOURNAL DETAIL 2012
1 TO 2015 13
ORIGINAL
TRANFRS/
REVISED
AVAILABLE
PCT
APPROP
ADJSTMTS
BUDGET
YTD ACTUAL
ENCUMBRANCES
BUDGET
USED
____________________________________________________________________________________________________________________________________
342149 53990 CONTRACTED SERVICES
2015/02/000126 08/29/2014 API
2015/03/000176 09/26/2014 API
2015/04/000022 10/03/2014 API
2015/04/000022 10/03/2014 API
2015/04/000022 10/03/2014 API
2015/04/000022 10/03/2014 API
2015/04/000089 10/17/2014 API
2015/04/000150 10/31/2014 API
2015/05/000035 11/07/2014 API
2015/05/000096 11/21/2014 API
2015/05/000096 11/21/2014 API
2015/06/000103 12/19/2014 API
2015/06/000103 12/19/2014 API
2015/06/000103 12/19/2014 API
2015/06/000103 12/19/2014 API
2015/06/000103 12/19/2014 API
342149 57800
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
OTHER CHARGES/EXPENSE
2013/09/000016
2013/09/000047
2015/03/000030
2015/04/000052
2015/04/000052
2015/04/000052
2015/04/000124
2015/04/000124
2015/05/000035
2015/05/000035
2015/05/000096
2015/06/000021
2015/06/000021
342149 90000
426,594.89
1,400.00
4,700.00
700,191.92
4,975.00
18,118.75
26,140.00
14,200.00
494,379.72
14,125.00
2,175.00
39,887.00
41,712.00
309,468.78
1,025.00
1,900.00
03/01/2013
03/08/2013
09/05/2014
10/10/2014
10/10/2014
10/10/2014
10/24/2014
10/24/2014
11/07/2014
11/07/2014
11/21/2014
12/05/2014
12/05/2014
API
GEN
API
API
API
API
API
API
API
API
API
API
API
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
0
133.28
34.96
2,249.95
2,703.84
953.19
288.00
600.00
15,700.19
14,887.00
34,900.00
23,580.00
33,589.50
12,381.60
CARRYOVER BAL S/REV C
2014/01/000090 07/01/2013 BUA
2015/01/000137 07/01/2014 BUA
005796
009135
001260
005796
008872
015532
000600
015532
005796
001260
006565
001717
002362
005796
008415
017663
VND
REF
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
VND
0
001058
Adjust
017512
004635
013380
016110
011052
011052
005806
017610
009482
004237
006784
0
DONOVAN CONTRACTING
COMM-TRACT CORP
VERTEX CONSTRUCTION
KRAFT
VERTEX CONSTRUCTION
BUDGET 1 HR SIGN CEN
CYBER COMM INC
AIR CLEANING SPECIAL
GARMENT MACH
CITY HAUL
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
VCH
3,263,366
0
FIRE DEPT. HEADQUARTERS
FIRE ESCAPE TOWN HALL
FIRE DEPT.
FIRE DEPARTMENT
FIRE DEPT
FIRE DEPT.
FIRE DEPT. HEADQTRS.
141,833.27
.00
-141,833.27
COMMUNITY NEWSPAPER
LAZYBOY FURNITURE
COSTCO/HRS USA
SCHOOL OUTFITTERS
NORTHEAST MATERIAL
ONE SOURCE SECURITY
ONE SOURCE SECURITY
FALCON SERVICES INC
DC WELDING, INC.
ALLIED PAVING CORPOR
HURFORD RS CO INC
PIPE P
7,312,644.36 REF C/F 13
3,263,365.71 REF C/O 14
100.0%*
287201
Xfr to Treasury
DPW/G. PERSICHETTI
7003-7300-0012-7617 SHELVING -
3,263,366
307951
309090
309225
309258
309278
309310
309748
310433
310674
311384
311443
312408
312411
312432
312447
312490
FIRE STATION
FIRE STATION
FIRE ESCAPE TOWN HALL
FIRE ESCAPE
WILSON STREET
WILSON STREET LOT
WILSON ST DRAINAGE
.00
.00
3,263,365.71
308197
309591
309647
309668
310238
310238
310675
310768
311467
311908
311919
.0%
Carry forward FY 13
CARRY FORWARD FY14 BALANCE
TOTAL FIRE STATION CONSTRCTN A10/13
0
3,263,366
3,263,366
2,737,865.85
.00
525,499.86
83.9%
TOTAL FIRE STATION CONSTRCTN A10/13
0
3,263,366
3,263,366
2,737,865.85
.00
525,499.86
83.9%
TOTAL EXPENSES
0
3,263,366
3,263,366
2,737,865.85
.00
525,499.86
GRAND TOTAL
0
3,263,366
3,263,366
2,737,865.85
.00
525,499.86
83.9%
01/21/2015 13:27
525dluss
|TOWN OF CHELMSFORD
|YTD BUDGET REPORT
|PG
4
|glytdbud
FOR 2015 07
JOURNAL DETAIL 2012
1 TO 2015 13
ORIGINAL
TRANFRS/
REVISED
AVAILABLE
PCT
APPROP
ADJSTMTS
BUDGET
YTD ACTUAL
ENCUMBRANCES
BUDGET
USED
____________________________________________________________________________________________________________________________________
** END OF REPORT - Generated by Darlene Lussier **
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Double Pole Summary Status
Report Date:01/21/2015 05:49 PM
VERIZON
Print
Search Criteria:
State:
Export
MASSACHUSETTS
Municipality: CHELMSFORD
Ownership:
Sole-Owned Poles/Joint-Owned Poles/Not An Owner But Attached
Telephone
Street
PLM ID
2ND LN
Route
Electric
Transfers
Pole
Route Pole Electric
265078
93/2
93/2
2ND LN
265079
93/3
93/3
2ND LN
265080
93/7
93/7
ACTON RD
219991
ACTON RD
366537
ACTON RD
Street Fire
Cable
Private Fiber
Telephone Remediation Party
Light Alarm
Television
N
N
N
N
Y
Y
VERIZON
N
N
N
N
Y
C
VERIZON
N
N
N
N
Y
Y
VERIZON
34
B
B
B
B
N
Y
N
N
Y
Y
VERIZON
120
120
C
N
N
N
N
C
B
VERIZON
367287
62
62
B
N
Y
N
N
Y
Y
MASSACHUSETTS
ELECTRIC
ACTON RD
367288
63
63
B
N
Y
N
N
Y
Y
MASSACHUSETTS
ELECTRIC
ACTON RD
377787
33
33
N
N
N
N
Y
Y
VERIZON
ACTON RD
437188
8
8
N
N
N
N
Y
Y
VERIZON
ACTON RD
441126
111
111
B
B
B
N
N
N
N
Y
Y
VERIZON
1
1
34
1
ALGONQUIN
406314
15
15
N
B
N
N
N
Y
Y
VERIZON
AMBLE RD
363698
31
31
C
N
B
N
N
Y
Y
VERIZON
AMBLE RD
363699
32
32
C
N
C
N
N
C
C
VERIZON
AMBLE RD
363700
33
33
C
N
C
N
N
C
C
VERIZON
AMBLE RD
363701
34
34
C
N
C
N
N
C
C
VERIZON
AMBLE RD
363702
35
35
C
N
C
N
N
C
B
VERIZON
AMBLE RD
363703
36
36
C
N
C
N
N
C
C
VERIZON
AMBLE RD
363704
15
15
C
N
N
N
Y
C
VERIZON
AMBLE RD
363707
18
18
C
N
N
N
Y
Y
VERIZON
AMBLE RD
363708
16
16
C
N
B
B
B
N
N
Y
Y
VERIZON
AMBLE RD
363715
12
12
C
N
C
N
N
C
C
VERIZON
AMBLE RD
363717
20
20
C
N
N
N
Y
Y
VERIZON
AMBLE RD
363718
21
21
C
N
N
N
Y
Y
VERIZON
AMBLE RD
363719
23
23
C
N
N
N
Y
Y
VERIZON
AMBLE RD
363720
24
24
C
N
N
N
Y
Y
VERIZON
AMBLE RD
363721
26
26
C
N
B
B
B
B
B
N
N
Y
Y
VERIZON
ARBOR RD
422897
6
6
B
N
N
N
N
Y
Y
VERIZON
BALDWIN RD
412718
4
4
B
N
N
N
N
Y
C
MASSACHUSETTS
ELECTRIC
BALDWIN RD
434015
1
1
B
N
N
N
N
Y
Y
VERIZON
BARTON HILL
RD
321348
2
B
N
N
N
N
Y
Y
VERIZON
BEECH ST
262834
9
B
N
N
N
N
Y
C
VERIZON
BILLERICA RD
288695
C
B
Y
N
N
Y
Y
VERIZON
BILLERICA RD
321343
C
N
N
N
B
Y
Y
VERIZON
15
2
9
27
15
64
16
17
C
N
N
N
B
Y
Y
VERIZON
37
37
N
N
C
N
N
C
B
VERIZON
366159
2
2
B
N
Y
N
N
Y
Y
VERIZON
BLACKSMITH
RD
366160
3
3
B
N
Y
N
N
Y
Y
VERIZON
BLACKSMITH
RD
366161
4
4
B
N
Y
N
N
Y
C
VERIZON
BOSTON RD
27770
C
N
C
N
N
C
B
VERIZON
BOSTON RD
162866
4
4
C
N
C
C
N
C
C
BOSTON RD
406662
19
19
B
N
Y
N
N
Y
Y
VERIZON
BRADFORD
ST
365344
1
1
B
N
N
N
N
Y
Y
VERIZON
BRIDLE RD
366188
1
1
N
Y
N
N
Y
Y
VERIZON
BRIDLE RD
366189
2
2
N
Y
N
N
Y
Y
VERIZON
BRIDLE RD
366190
3
3
B
B
B
N
Y
N
N
Y
Y
VERIZON
BROUILETTE
ST
424416
2
2
B
N
N
N
N
Y
Y
VERIZON
BROUILETTE
ST
424417
3
3
B
N
N
N
N
Y
Y
VERIZON
BYAM RD
321350
17
N
N
N
N
Y
Y
VERIZON
BYAM RD
321352
23
N
N
N
N
Y
Y
VERIZON
BYAM RD
321353
24
N
N
N
N
Y
Y
VERIZON
CANTER RD
366162
1
1
N
Y
N
N
Y
Y
VERIZON
CANTER RD
366163
2
2
N
Y
N
N
Y
Y
VERIZON
CARLISLE
377791
18
18
N
N
N
N
Y
Y
VERIZON
CART PATH
288693
3
3
B
B
B
B
B
B
B
N
N
N
N
Y
C
VERIZON
BILLERICA RD
321344
BILLERICA RD
406310
BLACKSMITH
RD
3
174
84
CENTRAL
SQUARE
165559
CENTRAL
SQUARE
438447
CHELMSFORD
ST
435561
CHELMSFORD
ST
441128
CHELMSFORD
ST
C
N
B
N
N
Y
Y
VERIZON
B
Y
Y
N
N
Y
Y
MASSACHUSETTS
ELECTRIC
59
C
N
N
N
N
B
Y
VERIZON
54-2
54-2
B
N
N
N
N
Y
Y
VERIZON
361048
8
8
B
N
N
N
N
Y
Y
VERIZON
CHESTNUT
HILL RD
420105
6
6
B
N
N
N
N
Y
Y
VERIZON
COLONIAL DR
409296
12
12
B
N
N
N
N
C
C
MASSACHUSETTS
ELECTRIC
CONCORD RD
441119
63
63
B
N
N
N
N
Y
Y
MASSACHUSETTS
ELECTRIC
CONCORD RD
284275
10/4
10/4
C
N
N
N
N
C
B
VERIZON
CORTLAND ST
261130
424/4
4
N
N
N
N
Y
Y
VERIZON
CORTLAND ST
261131
424/6
6
B
B
N
N
N
N
Y
Y
VERIZON
DALTON RD
361598
47
47
C
N
B
N
N
Y
Y
MASSACHUSETTS
ELECTRIC
DALTON RD
425988
65
65
N
N
N
N
Y
Y
VERIZON
DALTON RD
425989
68
68
B
B
N
N
N
N
Y
Y
VERIZON
E RANDALL
RD
410230
1
1
B
N
N
N
N
Y
Y
VERIZON
ELM ST
375391
40
C
N
N
N
N
C
C
MASSACHUSETTS
ELECTRIC
ELM ST
360901
16
16
C
N
N
N
N
C
B
VERIZON
EVERGREEN
ST
253267
36/11
36/11
B
N
N
N
N
Y
Y
VERIZON
3-90
3
2
10
3
FLETCHER ST
360917
3
3
C
N
B
N
N
Y
Y
VERIZON
FREEMAN RD
375340
5
5
C
N
B
N
N
Y
Y
MASSACHUSETTS
ELECTRIC
GALLOP DR
361592
5
5
C
N
N
N
N
C
B
VERIZON
GARRISON RD
440767
12
C
N
B
N
N
Y
Y
VERIZON
GLEN
425992
10
10
B
N
N
N
N
Y
Y
VERIZON
GOLDEN
COVE RD
368946
15
15
N
N
C
N
N
C
B
VERIZON
GORHAM ST
253251
7/33
7/33
C
B
Y
N
N
Y
Y
VERIZON
GROTON RD
371931
11
11
N
N
C
N
N
C
C
VERIZON
HIGH ST
244774
5
5
N
N
N
N
Y
Y
VERIZON
HILDRETH ST
256454
58/10-1
10-1
N
N
N
N
C
C
VERIZON
JERRIDGE LN
271692
593/7
593/7
B
B
B
N
N
N
N
Y
C
VERIZON
LEEDBURG ST
293737
4
4
B
N
N
N
N
Y
C
MASSACHUSETTS
ELECTRIC
LEEDBURG ST
437133
2
24
B
N
N
N
N
Y
Y
VERIZON
LITTLETON
RD
437135
175
175
B
N
N
N
N
Y
Y
VERIZON
LITTLETON
RD
437148
77
77
B
N
N
N
N
Y
Y
VERIZON
LIVERY RD
366180
1
1
N
Y
N
N
Y
Y
VERIZON
LIVERY RD
366181
2
2
N
Y
N
N
Y
Y
VERIZON
LIVERY RD
366182
3
3
N
Y
N
N
Y
Y
VERIZON
LIVERY RD
366183
4
4
N
Y
N
N
Y
Y
VERIZON
LIVERY RD
366184
5
5
N
Y
N
N
Y
Y
VERIZON
LIVERY RD
366185
6
6
B
B
B
B
B
B
N
Y
N
N
Y
Y
VERIZON
N
Y
N
N
Y
Y
VERIZON
8
B
B
N
Y
N
N
Y
Y
VERIZON
56
56
N
N
C
N
N
C
VERIZON
8
8
N
N
N
N
N
N
31
C
N
C
N
C
C
B
B
B
58
B
N
N
N
N
Y
Y
VERIZON
75
B
N
N
N
N
Y
Y
VERIZON
B
N
N
N
N
Y
Y
MASSACHUSETTS
ELECTRIC
19
C
N
N
N
N
B
Y
VERIZON
447/13
13
B
N
N
N
N
Y
Y
VERIZON
252414
121/3
121/3
B
N
N
N
N
Y
Y
VERIZON
NORTH RD
266965
6/9
9
C
N
N
N
C
Y
VERIZON
NORTH RD
346419
33
33
C
N
B
B
N
N
Y
Y
VERIZON
NORTH RD
360006
10
10
C
N
N
N
N
C
C
VERIZON
NORTH RD
405447
12
12
B
N
Y
N
N
Y
Y
VERIZON
OLD STAGE
RD
321364
46
C
N
N
N
N
C
B
VERIZON
OLD
WESTFORD
RD
361590
27
27
C
N
N
N
N
C
B
VERIZON
OLD
WESTFORD
RD
374289
100
100
B
N
N
N
N
Y
Y
VERIZON
PARK RD
299439
C
N
B
N
N
Y
C
VERIZON
LIVERY RD
366186
7
7
LIVERY RD
366187
8
MAIN ST
190116
MANNING RD
405765
MAPLE
321360
MIDDLESEX
ST
365343
MILL
321345
MILL
434016
MILL
435071
MURIEL RD
255122
NEW
FLETCHER ST
58
4p0b1hw
6
15
6
VERIZON
VERIZON
VERIZON
C
B
B
N
Y
Y
VERIZON
N
N
N
Y
VERIZON
N
N
N
Y
Y
VERIZON
N
N
N
N
Y
Y
VERIZON
B
N
N
N
N
Y
Y
VERIZON
33
C
N
N
N
N
C
B
VERIZON
44
44
N
N
N
N
N
N
C
VERIZON
418839
3
3
C
N
N
N
N
C
C
MASSACHUSETTS
ELECTRIC
PINE HILL RD
418841
26
26
C
N
N
N
N
C
C
MASSACHUSETTS
ELECTRIC
PORTER RD
254389
448/14
448/14
N
N
N
N
Y
C
VERIZON
PORTER RD
254391
448/17
448/17
B
B
N
N
N
N
Y
C
VERIZON
PRANCING RD
414551
8
8
C
N
B
N
N
Y
Y
MASSACHUSETTS
ELECTRIC
PRINCETON
ST
285116
44
20
B
N
Y
N
N
Y
Y
VERIZON
PRINCETON
ST
285119
44
19
B
N
Y
N
N
Y
Y
VERIZON
PRINCETON
ST
373260
10
60
60
C
N
N
N
N
C
B
VERIZON
PROCTOR RD
362740
57
57
C
N
C
N
N
C
C
MASSACHUSETTS
ELECTRIC
PROCTOR RD
362741
60
60
C
N
B
N
N
Y
Y
MASSACHUSETTS
ELECTRIC
PARK RD
299440
15
7
PARK RD
268515
15
23
PARKER
321365
PARKER
361593
PARKERVILLE
AVE
C
N
C
N
N
C
23
C
C
C
N
N
3
N
N
N
20
B
B
N
N
321354
9
B
N
PARKERVILLE
AVE
321355
23
B
PINE HILL RD
249222
65/6
65/6
PINE HILL RD
416633
33
PINE HILL RD
416636
PINE HILL RD
20
10
VERIZON
B
N
N
N
N
Y
C
VERIZON
16/22
C
N
N
N
N
C
C
VERIZON
321356
18
N
N
N
N
Y
Y
VERIZON
PROCTOR RD
321358
25
B
B
N
N
N
N
Y
Y
VERIZON
RAY HILL DR
299418
4
C
N
N
N
N
C
B
VERIZON
RICHARDSON
RD
76234
38-2
C
N
N
N
B
C
N
VERIZON
RICHARDSON
RD
410438
14
14
B
N
N
N
N
Y
Y
VERIZON
RIVERNECK
RD
410228
21
21
B
N
N
N
N
Y
Y
VERIZON
RIVERNECK
RD
278238
11
46
C
N
C
N
N
C
C
VERIZON
RIVERNECK
RD
290971
11
86
86
B
N
Y
N
N
Y
Y
VERIZON
RIVERNECK
RD
343202
43
C
N
C
N
B
Y
Y
VERIZON
RIVERNECK
RD
361069
92
92
N
N
N
B
N
Y
Y
VERIZON
ROBERT
BIGELOW ST
375192
3
3
B
N
N
N
N
Y
Y
VERIZON
ROBIN HILL
RD
417141
2
2
C
N
N
N
N
C
C
VERIZON
ROBIN HILL
RD
410404
20
20
B
N
N
N
N
Y
Y
VERIZON
ROBIN HILL
RD
410406
21
21
B
N
N
N
N
Y
Y
VERIZON
ROBIN HILL
RD
410407
22
22
B
N
N
N
N
Y
Y
VERIZON
ROBIN HILL
RD
410408
23
23
B
N
N
N
N
Y
Y
VERIZON
PROCTOR RD
286528
PROCTOR RD
268778
PROCTOR RD
16
10
16/22
536
4
ROBIN HILL
RD
410409
24
24
B
N
N
N
N
Y
Y
VERIZON
ROBIN HILL
RD
410411
25
25
B
N
N
N
N
Y
Y
VERIZON
ROBIN HILL
RD
321347
26
B
N
N
N
N
Y
Y
VERIZON
SAN MATEO
DR
362757
1
C
N
B
N
N
Y
Y
MASSACHUSETTS
ELECTRIC
SCHOFIELD
ST
234042
4
B
N
N
N
N
C
Y
VERIZON
SCHOOL ST
414052
16
16
C
N
B
N
N
Y
Y
VERIZON
SCHOOL ST
425990
21
21
N
N
N
N
Y
Y
VERIZON
SCHOOL ST
425991
25
25
B
B
N
N
N
N
Y
Y
VERIZON
SPRAGUE
AVE
361605
11
11
B
N
N
N
N
Y
Y
VERIZON
STEADMAN
ST
262835
23
23
B
N
N
N
N
Y
Y
VERIZON
STEADMAN
ST
385075
68
41
41
B
N
Y
N
N
Y
Y
VERIZON
SUNRISE AVE
441123
331
4
4
B
N
N
N
N
Y
Y
VERIZON
SWAIN RD
255644
55/24
55/24
C
N
N
N
N
C
B
VERIZON
THOMAS DR
374288
7
7
N
N
N
N
Y
Y
VERIZON
THOMAS DR
366165
5
5
N
Y
N
N
Y
Y
VERIZON
THOMAS DR
366166
4
4
N
Y
N
N
Y
Y
VERIZON
THOMAS DR
366167
3
3
N
Y
N
N
Y
Y
VERIZON
THOMAS DR
366168
1
1
N
Y
N
N
Y
Y
VERIZON
THOMAS DR
366169
8
8
N
Y
N
N
Y
Y
VERIZON
THOMAS DR
366170
9
9
B
B
B
B
B
B
B
N
Y
N
N
Y
Y
VERIZON
1
261
4
261
68
N
Y
N
N
Y
Y
VERIZON
N
Y
N
N
Y
Y
VERIZON
N
Y
N
N
Y
Y
VERIZON
N
Y
N
N
Y
Y
VERIZON
N
Y
N
N
Y
Y
VERIZON
N
Y
N
N
Y
Y
VERIZON
N
Y
N
N
Y
Y
VERIZON
N
Y
N
N
Y
Y
VERIZON
N
Y
N
N
Y
Y
VERIZON
N
N
N
N
N
Y
VERIZON
3-1
B
B
B
B
B
B
B
B
B
B
B
N
N
N
N
N
Y
VERIZON
1
C
N
N
N
Y
Y
VERIZON
7
7
C
N
N
N
Y
Y
VERIZON
363694
8
8
C
N
N
N
Y
C
VERIZON
TROTTING RD
363695
9
9
C
N
N
N
Y
Y
VERIZON
TROTTING RD
363696
2
2
C
N
B
B
B
B
B
N
N
Y
Y
VERIZON
TURNPIKE RD
406312
11
11
N
Y
N
N
Y
Y
VERIZON
TURNPIKE RD
425985
64.5
64.5
N
N
N
N
Y
Y
VERIZON
TURNPIKE RD
425986
66
66
B
B
B
N
N
N
N
Y
Y
VERIZON
TYNGSBORO
RD
368205
1
1
C
N
C
N
N
C
B
VERIZON
TYNGSBORO
RD
368207
83
C
N
C
N
N
C
B
VERIZON
WEIDE ST.
262711
4
C
N
N
N
N
C
C
VERIZON
THOMAS DR
366171
10
10
THOMAS DR
366172
11
11
THOMAS DR
366173
12
12
THOMAS DR
366174
13
13
THOMAS DR
366175
14
14
THOMAS DR
366176
15
15
THOMAS DR
366177
16
16
THOMAS DR
366178
32
32
THOMAS DR
366179
31
31
TRACY RD
377776
3
TRACY RD
377777
3-1
TROTTING RD
363678
1
TROTTING RD
363693
TROTTING RD
4
515
(WALTER G.)
ST
WELLMAN
AVE
290694
602
3-1
N
B
Y
N
N
N
N
MASSACHUSETTS
ELECTRIC
WESTFORD
ST
288823
43
23
B
N
N
N
N
Y
C
MASSACHUSETTS
ELECTRIC
WESTFORD
ST
270084
23/96
23/96
B
N
Y
N
N
Y
Y
VERIZON
WHEELER RD
377789
1
1
N
N
N
N
Y
Y
VERIZON
WILDES RD
367907
1
1
N
N
N
N
Y
Y
VERIZON
WORTHEN ST
358454
4
4
N
N
N
N
Y
Y
VERIZON
WOTTON LN
263904
216/4
216/4
N
C
N
N
N
C
VERIZON
WOTTON LN
263905
216/5
216/5
B
B
B
B
B
N
C
N
N
N
C
VERIZON
ZEUS DR
362752
4
4
C
N
B
N
N
C
Y
MASSACHUSETTS
ELECTRIC
ZEUS DR
362756
8
8
B
N
C
N
N
C
C
MASSACHUSETTS
ELECTRIC
Total Poles: 201
125
4
27
1
4
2
21
17
Dzuris, Tricia
From:
Sent:
To:
Subject:
Lee, Stephanie S <[email protected]>
Wednesday, January 21, 2015 1:24 PM
Dzuris, Tricia; Moar, Kathleen P.
RE: Double pole update
Hi Tricia, February 9 works for me. Stephanie From: Dzuris, Tricia [mailto:[email protected]]
Sent: Wednesday, January 21, 2015 12:59 PM
To: Lee, Stephanie S; Moar, Kathleen P.
Subject: RE: Double pole update
Hi Stephanie, I would like to plan on February 9th if both you and Kathy Moar are available. Please let me know if that works for both of you. Thank you for the updates. Tricia From: Lee, Stephanie S [mailto:[email protected]]
Sent: Wednesday, January 21, 2015 12:57 PM
To: Moar, Kathleen P.; Dzuris, Tricia
Subject: Double pole update
Hi Tricia, I wanted to check in to see if the Board of Selectmen is planning on a double pole update next Monday evening. I know that NGrid is not available until February so let me know what makes the most sense. In the meantime, attached is the most recent report and some statistics that you may find helpful. We have been doing some more removals but wanted to share with you a view of the double pole situation from Jan. 1, 2014 – Jan. 21, 2014. As you will see we did remove 164 poles over the past year, but an additional 107 were set during the same period. Also here is view of the time period 1/1/2014 ‐ 1/21/2015: 1/1/2014 # of poles: 257 Poles set: 107 Poles completed and removed: 164 1/21/2015 # of poles: 201 Let me know if you have questions, and if I should plan to be at the Jan. 26 meeting or if you’d prefer to schedule when NGrid can join. Let me know. Stephanie From: Moar, Kathleen P. [mailto:[email protected]]
Sent: Monday, January 05, 2015 5:10 PM
To: Dzuris, Tricia
Cc: Lee, Stephanie S
Subject: RE: January 5, 2015 Board of Selectmen Meeting
1
Hi Tricia ‐ Unfortunately, none of my coworkers are available to attend the 1/26 meeting. I have work commitments every Monday night through the month of January. If it's possible to reschedule for February, we'll make every effort to be there. Otherwise, Stephanie can attend on 1/26 and follow up with us after the meeting. Kathy Moar
National Grid
Community & Customer Manager
1101 Turnpike Street
North Andover, MA 01845
Office: (978) 725-1051
Cell: (617) 733-7795
[email protected]
From: Moar, Kathleen P.
Sent: Monday, December 29, 2014 4:09 PM
To: 'Dzuris, Tricia'
Thanks, Tricia ‐ same to you! Stephanie told me she had requested to reschedule to 1/26. Unfortunately, I have another work commitment that night and won't be able to attend. I'm checking to see if one of my coworkers will be able to go in my place ‐ I will let you know.
Kathy Moar
National Grid
Office: (978) 725-1051
Cell: (617) 733-7795
[email protected]
From: Dzuris, Tricia [mailto:[email protected]]
Sent: Monday, December 29, 2014 4:03 PM
To: Moar, Kathleen P.
Hi Kathy, I hope that you had a lovely holiday. Can you please check your schedule for January 26th to come to the Selectmen’s meeting on that night instead of January 5? Stephanie Lee from Verizon is not able to make it after all and it would be best if you are both able to attend. Please let me know. Thank you and Happy New Year! Best, Tricia ___________________________________________ Tricia Dzuris
2
Assistant to the Town Manager
Town Offices
50 Billerica Road
978-250-5201
From: Moar, Kathleen P. [mailto:[email protected]]
Sent: Monday, December 15, 2014 9:52 AM
To: Dzuris, Tricia
Morning, Tricia ‐ I'm so sorry ‐ I can't remember if I responded to your email below ‐ but I'm available 1/5 and will be happy to come to the Board of Selectment meeting that evening.
Kathy Moar
National Grid
Office: (978) 725-1051
Cell: (617) 733-7795
[email protected]
From: Dzuris, Tricia [mailto:[email protected]]
Sent: Thursday, December 04, 2014 12:37 PM
To: Moar, Kathleen P.
Subject: January 5, 2015 Board of Selectmen Meeting
Hi Kathy, Paul Cohen has asked that Verizon and National Grid come in to the Board of Selectmen meeting on January 5 for an update and status report on double poles in Chelmsford. I have been in touch with Stephanie Lee and she has already put this on her schedule. Please confirm you availability. Thank you. Best, Tricia ___________________________________________ Tricia Dzuris
Assistant to the Town Manager
Town Offices
50 Billerica Road
3
978-250-5201
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4
TOWN OF CHELMSFORD
WARRANT FOR
ANNUAL TOWN ELECTION
April 7, 2015
DRAFT 2/5/15
MIDDLESEX, SS.
To the Constable, or any other suitable person of the Town of Chelmsford:
Greeting:
In the name of the Commonwealth aforesaid, you are hereby requested to notify and warn the legal voters of
said Chelmsford to meet in their several polling places, VIZ:
Precinct 1.
Precinct 2.
Precinct 3.
Precinct 4.
Precinct 5.
Precinct 6.
Precinct 7.
Precinct 8.
Precinct 9.
McCarthy Middle School, Large Gymnasium, 250 North Road
Senior Center, 75 Groton Road
Senior Center, 75 Groton Road
McCarthy Middle School, Small Gymnasium, 250 North Road
McCarthy Middle School, Small Gymnasium, 250 North Road
On Tuesday, the 7th day of April, 2015 being the first Tuesday in said month at 7:00 a.m. until 8:00 p.m. for
the following purposes:
To bring in their votes for the following officers:
Two Board of Selectmen Members for three years;
One School Committee Member for three years;
Three Planning Board Members for three years;
One Planning Board Associate Member for two years;
One Board of Health Member for three years;
Two Trustees of Public Library Members for three years;
One Cemetery Commission Member for three years;
Chelmsford 2014 Spring Town Meeting Warrant
Page 1 of 9
One Housing Authority Member for five years;
and to bring in their votes for the following:
Fifty-four Representative Town Meeting Members for three years in Precincts 1 through 9;
And various additional Representative Town Meeting Members:
Two Representative Town Meeting Members for an unexpired two year term in Precinct 2;
Two Representative Town Meeting Members for an unexpired one year term in Precinct 2;
One Representative Town Meeting Member for an unexpired two year term in Precinct 4;
One Representative Town Meeting Member for an unexpired two year term in Precinct 6;
One Representative Town Meeting Member for an unexpired one year term in Precinct 6;
and to meet in the Senior Center, 75 Groton Road, North Chelmsford, on Monday, the twenty-seventh day of
April, at 7:30 p.m. in the evening, then and there to act upon the following articles, VIZ:
ARTICLE 1. To hear reports of the Town Officers and Committees; or act in relation thereto.
SUBMITTED BY:
Board of Selectmen
ARTICLE 2. To see if the Town will amend the Fiscal Year 2015 operating budget voted under Article 5 of
the Spring Annual Town Meeting held on April 28, 2014, and amended under Article 4 of the Fall Annual
Town Meeting held on October 20, 2014; or act in relation thereto.
SUBMITTED BY:
Town Manager
ARTICLE 3. To see if the Town will vote to raise and appropriate or transfer from available funds a certain
sum of money with which to pay bills of previous fiscal years; or act in relation thereto.
SUBMITTED BY:
Town Manager
Four-Fifths Vote
ARTICLE 4. To see it the Town will vote to raise and appropriate, or transfer from available funds a sum of
money to fund the Town’s Fiscal Year 2016 assessment to the Nashoba Valley Technical High School District;
or act in relation thereto.
SUBMITTED BY:
Town Manager
ARTICLE 5. To see if the Town will vote to raise and appropriate, or transfer from available funds a sum of
money as may be required to defray charges for the operations of the Chelmsford Public Schools for the fiscal
period July 1, 2015 to June 30, 2016; or act in relation thereto.
SUBMITTED BY:
Town Manager
Page 2 of 9
ARTICLE 6. To see if the Town will vote to raise and appropriate, or transfer from available funds such sums
of money as may be required to defray charges of the Town’s General Government operations for the fiscal
period July 1, 2015 to June 30, 2016; or act in relation thereto.
SUBMITTED BY:
Town Manager
ARTICLE 7. To see if the Town will vote to raise and appropriate, or transfer from available funds, a certain
sum of money for the FY16 budget to operate the Sewer Enterprise; or act in relation thereto.
SUBMITTED BY:
Town Manager
ARTICLE 8. To see if the Town will vote to raise and appropriate, or transfer from available funds, a certain
sum of money for the FY16 budget to operate the Golf Course Enterprise; or act in relation thereto.
SUBMITTED BY:
Town Manager
ARTICLE 9. To see if the Town will vote to raise and appropriate, or transfer from available funds such sums
of money to be used as a Reserve Fund at the discretion of the Finance Committee for Fiscal Year 2016, as
provided in General Laws Chapter 40, Section 6; or act in relation thereto
SUBMITTED BY:
Town Manager
ARTICLE 10. To see if the Town will vote to raise and appropriate, or transfer from available funds a certain
sum of money to be used to fund employee contract agreements between the Town and its collective bargaining
units; or act in relation thereto.
SUBMITTED BY:
Town Manager
ARTICLE 11. To see if the Town will vote to authorize revolving funds under Massachusetts General Law,
Chapter 44, Section 53E ½ for the following departments in Fiscal Year 2016 with expenditures from said funds
shall be limited to a certain sum as specified during Fiscal Year 2016:

Town Clerk: The receipts to be credited to the fund shall be from the collection of fees from rabies
clinic, pound and adoption fees. The Town Clerk shall be authorized to spend money from the fund for
the purpose of providing improvements associated with the dog pound and programs and expenses
associated with the licensing of animals. Expenditures from the program shall be limited to $10,000
during Fiscal Year 2016.

Council on Aging: The receipts to be credited to the fund shall be from the collection of fees from the
implementation of a Senior Trip Program. The Council on Aging shall be authorized to spend money
from the fund for the purpose of providing transportation necessary for implementing a Senior Trip
Program. Expenditures from the Senior Trip program revolving fund shall be limited to $300,000 during
Fiscal Year 2016.

Council on Aging: The receipts to be credited to the fund shall be from the collection of fees from the
implementation of a Senior Respite Care Program. The Council on Aging shall be authorized to spend
money from the fund for the purpose of providing personnel and expenditures for implementing a Senior
Respite Care Program. Expenditures from the Senior Respite Care Program revolving fund shall be
Page 3 of 9
limited to $300,000 during Fiscal Year 2016.

Police Department: The receipts to be credited to the fund shall be from the collection of fees from the
sale of used police cruisers. The Police Department shall be authorized to spend money from the fund
for the purpose of purchasing communication equipment for newly acquired police cruisers.
Expenditures from the Police Cruiser revolving fund shall be limited to $20,000 during Fiscal Year
2016.

Inspection Department: The receipts to be credited to the fund shall be from the collection of fees
from the Sealer of Weights and Measures. The Inspection Department shall be authorized to spend
money from the fund for the purpose of administering the services of the Sealer of Weights and
Measures. Expenditures from the Weights and Measures revolving fund shall be limited to $20,000
during Fiscal Year 2016; or act in relation thereto.
SUBMITTED BY:
Town Manager
ARTICLE 12. To see if the Town will vote to appropriate a certain sum of money for the following capital
projects:
FY2016 PROPOSED CAPITAL BUDGET
Department /Location
Information Technology
Community Services
Public Safety
Public Works
Chelmsford High School
School Administrative Offices
School Administrative Offices
Facilities
School -Technology
Project
Expenditure
Disaster Recovery Site Upgrade
Digital Document Archive
Information Technology Subtotal
Senior Center WiFi Cafe
Senior Center Fitness Room/Storage
Library Computer Replacement
Community Services Subtotal
Animal Control Vehicle
Police Station Surveillance System
Fire Department Alerting System
Fire Department Service 1 Vehicle
Public Safety Subtotal
Roadway Improvements
Sidewalk Construction
Drainage Improvements
Mid-Size Excavator
Medium Duty (1 ½ Ton) Dump Truck
Cemetery ( 1 Ton) Dump Truck and Plow
Public Works Subtotal
Restroom & Plumbing Upgrades
Roof Replacement
Computer Server Room HVAC
(3/4 Ton) Pickup Truck
School/Facilities Subtotal
Wireless Initiative
Core Switch Replacement
Multimedia Computer Workstations
21st Century Classrooms
Security Cameras
Keyless Entry
School Technology Subtotal
$100,000
$35,000
$135,000
$80,058
$156,385
$30,920
$267,363
$40,000
$90,000
$141,775
$57,500
$329,275
$200,000
$220,000
$100,000
$228,553
$60,000
$51,500
$860,053
$815,000
$157,200
$115,000
$42,600
$1,129,800
$80,000
$80,000
$70,000
$150,000
$95,000
$75,000
$550,000
Page 4 of 9
CAPITAL PROJECTS TOTAL
$3,271,491
And to see if the Town will vote to raise and appropriate, transfer and appropriate from available funds, transfer
and appropriate from the General Stabilization Fund, and/or borrow a certain sum of money to fund these
obligations, and to further authorize the Town Manager to enter into lease and/or purchase agreements, on such
terms and conditions as the Town Manager deems appropriate in the best interests of the Town, in excess of
three years; or act in relation thereto.
SUBMITTED BY:
Town Manager
Capital Planning Committee
Two-Thirds Vote
ARTICLE 13. To see if the Town will vote to transfer from available funds a certain sum of money for the
reconstruction of the Progress Avenue sewer pump station; or act in relation thereto.
SUBMITTED BY:
Town Manager
ARTICLE 14. To see if the Town will vote to amend its vote taken under Article 10 of the October 20, 2008
Fall Annual Town Meeting pertaining to the Town’s acceptance of the provisions of Massachusetts General
Laws Chapter 59, Section 5K which authorizes the Town to establish a senior citizens property tax work-off
abatement program by increasing the total amount of abatements that may be granted under this program above
$75,000 in any given year, or act in relation thereto.
SUBMITTED BY:
Town Manager
ARTICLE 15. To see if the Town will vote to transfer a certain sum of money from the Sale of Graves and
Lots to the Cemetery Improvement and Development fund; or act in relation thereto.
SUBMITTED BY:
Cemetery Commission
ARTICLE 16. To see if the Town will vote to raise and appropriate or transfer from available funds a sum of
money to fund the Community Action program established under Article 12 of the April 29, 1996 Spring
Annual Town Meeting. The purpose of this program shall be to provide matching funds to community
improvement projects undertaken by individuals and/or organizations within the Town of Chelmsford; or act in
relation thereto.
SUBMITTED BY: Town Manager
ARTICLE 17. To see if the Town will vote to hear and act on the report of the Community Preservation
Committee on the Fiscal Year 2016 Community Preservation budget and:
A. To appropriate a certain sum of money from FY2016 Community Preservation Fund revenues and/or from
Community Preservation Fund reserves for the payment of Fiscal Year 2016 debt service;
B. To appropriate from FY2016 Community Preservation Fund revenues the following:
Page 5 of 9
(1) a sum of money to meet the administrative expenses and all other necessary and proper expenses of
the Community Preservation Committee for Fiscal Year 2016;
and further,
C. To reserve for future appropriation amounts from FY2016 Community Preservation Fund revenues as
recommended by the Community Preservation Committee:
(1) a sum of money for the acquisition, creation and preservation of open space,
(2) a sum of money for the acquisition and preservation of historic resources,
(3) a sum of money for the creation, preservation and support of community housing;
(4) a sum of money for the Community Preservation Fund FY2016 Budgeted Reserve
; or act in relation thereto.
SUBMITTED BY:
Community Preservation Committee
ARTICLE 18. To see if the Town will vote to rescind unexpended appropriations for completed projects
whose funding source is the Community Preservation Fund and to return said unexpended funds to the
Community Preservation Fund; or act in relation thereto.
SUBMITTED BY:
ARTICLE 19. To see if the Town will vote to appropriate a certain sum of money from the Community
Preservation…; or act in relation thereto.
SUBMITTED BY:
ARTICLE 20. To see if the Town will vote to authorize the Town Manager, with the approval of the Board of
Selectmen, to lease all or a portion of the Town-owned land containing 16.76 acres, more or less, located off of
Swain Road, commonly referred to as the Swain Road landfill, identified by the Board of Assessors as Map 11,
Block 4, Lot 5, for use as a solar energy farm for a period not to exceed 20 years; or act in relation thereto.
SUBMITTED BY:
Town Manager
ARTICLE 21. To see if the Town will vote to amend the Town Code, Chapter …. inclusionary zoning
or act in relation thereto.
SUBMITTED BY:
Planning Board
Two-Thirds vote
ARTICLE 22. To see if the Town will vote to authorize the Board of Selectmen to acquire easements for
sidewalk purposes by purchase, gift, eminent domain, or otherwise, on property located in the Town of
Chelmsford, Massachusetts along the xxxxerly side of Westford Street from xxxxxx Drive to xxxxx Street and
identified as Lots x, x, and x on Assessor’s Map xx, Block xxx and as Lots x and x on Assessor’s Map xx,
Block xxx, which easements are shown more particularly on a plan on file in the Town Clerk’s Office; or act in
relation thereto.
Page 6 of 9
SUBMITTED BY:
Town Manager
ARTICLE 23. To see if the Town will vote to authorize the Board of Selectmen to acquire an easement for
roadway purposes by purchase, gift, eminent domain, or otherwise, on property located in the Town of
Chelmsford, Massachusetts at 40 Billerica Road and Wilson Street and identified as Lot 9, on Assessor’s Map
73, Block 327, which easement is shown more particularly on a plan on file in the Town Clerk’s Office; or act
in relation thereto.
SUBMITTED BY:
Town Manager
ARTICLE 24. To see if the Town will vote to authorize the Board of Selectmen to acquire a drainage
easement by purchase, gift, eminent domain, or otherwise, on property located in the Town of Chelmsford,
Massachusetts at 24 Linwood Street, which easement is shown more particularly on plans on file in the Town
Clerk’s Office; or act in relation thereto.
SUBMITTED BY:
Board of Selectmen
Town Engineer
ARTICLE 25. To see if the Town will vote to accept the following mentioned street, as laid out by the Board
of Selectmen and shown by reports duly filed in the office of the Town Clerk:
Bittersweet Lane
Providing all the construction of the same meets with the requirements of the Board of Selectmen, and subject
to the withholding of any remaining bonds until such requirements have been met; and to see if the Town will
vote to authorize the Board of Selectmen to acquire any and all temporary and/or permanent easements, and any
property in fee simple, with trees thereon, by purchase, eminent domain, or otherwise, for the purpose of
securing traffic safety and road improvements, and to see if the Town will vote to raise and appropriate, transfer
and appropriate from the Stabilization Fund, and/or borrow a certain sum of money to defray all necessary
costs, fees and expenses in connection with the acquisition of said land and for paying any damages which may
be awarded as a result of any such taking; and to see if the Town will vote to authorize the Board of Selectmen
to negotiate and execute all necessary and proper contracts and agreements thereto; or act in relation thereto.
SUBMITTED BY:
Board of Selectmen
DPW Director
Page 7 of 9
Hereof fail not and make return of this warrant with your doings at the time and place of said meeting.
Given under our hands this 9th day of March, 2015
BOARD OF SELECTMEN OF THE TOWN OF CHELMSFORD:
__________________________________________________
Patricia Wojtas, Chairman
_________________________________________________
Janet L. Askenburg, Vice Chairman
__________________________________________________
Robert P. Joyce, Clerk
__________________________________________________
George R. Dixon, Jr.
__________________________________________________
Matthew J. Hanson
NOTICE OF PROPOSED DATES
AND TIMES FOR CONTINUED SESSIONS OF THE
SPRING ANNUAL TOWN MEETING
The Board of Selectmen shall propose the following dates and times for continued sessions of the Town
Meeting of April 27, 2015:
Thursday, April 30, 2015 at 7:30 p.m.
Monday, May 4, 2015 at 7:30 p.m.
Thursday, May 7, 2015 at 7:30 p.m.
If additional continued sessions are necessary they shall take place on the Monday and Thursday of the
next consecutive week until the meetings are concluded.
Pursuant to Town of Chelmsford Code Chapter 154-9, these dates and times are proposed and are
subject to change by vote of the Town Meeting Representatives.
Page 8 of 9
COMMONWEALTH OF MASSACHUSETTS
MIDDLESEX, SS.
March_____, 2015
Pursuant to the within warrant, I have notified and warned the Inhabitants of the Town of Chelmsford
by posting up attested copies of same at the following places, to wit: McCarthy Middle School Large
Gymnasium, Senior Center, McCarthy Middle School Small Gymnasium, and Town Office Building Lobby.
Signed:
____________________________________
William E. Spence, Constable
A True Copy Attest:
____________________________________
William E. Spence, Constable
Page 9 of 9
2/5/15 DRAFT
2015 Spring Annual Town Meeting List of Warrant Articles
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
Reports of Town Officers/Committees
Amend Fiscal Year 2015 Operating Budget
Payment of Prior Fiscal Year Bills
Nashoba Valley Technical School District FY15 Assessment
Fiscal Year 2015 Chelmsford Public Schools Operating Budget
Fiscal Year 2015 General Government Operating Budget
Fiscal Year 2015 Sewer Enterprise Operating Budget
Fiscal Year 2015 Golf Course Enterprise Operating Budget
Finance Committee Reserve Fund
Funding for Collective Bargaining Agreements
Annual Authorization of Departmental Revolving Funds
Fiscal Year 2015 Capital Budget
Progress Avenue Sewer Pump Station
Increase Funding Amount for Senior Citizen Property Tax Work-Off Program
Cemetery Improvement and Development Fund
Community Action Program Fund
Community Preservation Fund: FY15 Debt Service, Admin. Expenses, & Reserves
Community Preservation Fund: Rescind Unexpended Appropriations
Community Preservation Fund: ???
Lease of Swain Road Landfill Site for Solar Energy Farm
Zoning Bylaw: Inclusionary Housing
Sidewalk Easements Along Westford Street
Roadway Easement: 40 Billerica Road intersection with Wilson Street
Drainage Easement: 24 Linwood Street
Street Acceptance: Bittersweet Lane
$TBD
$TBD
$TBA
$TBA
$TBD
$TBD
$TBD
$400,000
$TBD
$3,271,491
$TBD
$10,000
$TBD
$TBD
Dzuris, Tricia
From:
Sent:
To:
Subject:
Attachments:
Cohen, Paul
Tuesday, January 20, 2015 5:57 PM
Dzuris, Tricia
BOS Agenda Item - MA DOR Town/School Finance Consolidation Review
Arlington-town-school-finance.pdf; Swampscottfinmergeroct2014.pdf
From: Janet Askenburg [mailto:[email protected]]
Sent: Tuesday, January 13, 2015 10:09 AM
To: Wojtas, Pat; Hanson, Matt; Joyce, Bob; [email protected]
Cc: Cohen, Paul
Subject: MA DOR Town/School Finance Consolidation Review
All,
Last night I brought forward an idea for your consideration. The MA DOR provides a free service where
they explore the feasability and cost effectiveness of consolidating town and school finance operations. At
the end of the study a report is provided that outlines the process they followed and recommendations. It
is up to the boards to determine if they want to implement any of the recommendations.
Below is a link to the website and two reports for your review. As I mentioned last night, this review
requires a majority vote of both boards.
http://www.mass.gov/dor/local-officials/municipal-data-and-financial-management/financial-mgt-assistance/
Thank you for your consideration.
Regards,
Janet Askenburg
1
Massachusetts Department of Revenue
Division of Local Services
Amy A. Pitter, Commissioner
Robert G. Nunes, Deputy Commissioner & Director of Municipal Affairs
Town of Arlington
Town and School Finance Analysis
Division of Local Services / Technical Assistance Section
January 2012
www.mass.gov/dls Massachusetts Department of Revenue
January 26, 2012
Brian F. Sullivan
Town Manager
730 Massachusetts Ave.
Arlington, MA 02476
Dr. Kathleen Bodie
Superintendent of Schools
869 Massachusetts Ave.
Arlington, MA 02476
Dear Mr. Sullivan and Dr. Bodie:
It is with pleasure that I transmit to you the enclosed report, “Town of Arlington, Town and School
Finance Analysis” with additional copies for distribution. It is our hope that the information presented in
this report will assist the Town of Arlington in its decision-making process with regards to consolidating
municipal and school finance/business functions.
As a routine practice, we will post the completed report on-line at the Division of Local Services
website within a week or two. Also, we will forward a copy of the report to the town’s state senator and
representatives.
If you have any questions or comments regarding our findings and recommendations, please feel free to
contact Rick Kingsley, Bureau Chief of the DLS Municipal Data Management and Technical Assistance
Bureau at (617) 626-2376 or at [email protected].
In closing, we would like to thank you and the other officials in Arlington for your cooperation. I am
pleased that the Division of Local Services has had the opportunity to assist the town as part of the
Department of Revenue’s ongoing commitment to improve financial management in cities and towns
across the Commonwealth.
Sincerely,
Robert G. Nunes
Deputy Commissioner and
Director of Municipal Affairs
RGN:mjo
Enclosure
cc:
Senator Kenneth J. Donnelly
Representative Sean Garballey
Representative Jay R. Kaufman
Post Office Box 9569, Boston, MA 02114-9569, Tel: 617-626-2300; Fax: 617-626-2330
Table of Contents
Introduction............................................................................................................................... Page 1
Overview................................................................................................................................... Page 2
Who is Responsible for Financial Management in Arlington?................................................. Page 6
How are Financial Transactions Handled by the Town Finance Offices?................................ Page 7
How does the School Department Process Financial Transactions? ...................................... Page 11
Do Previous Collaborative Efforts Point to Future Success? ................................................. Page 13
Has the Existing Government Structure Impacted Financial Management? .......................... Page 15
Does the Selection Method for Finance Officers Influence Checks and Balances?............... Page 18
Is the School/Town Finance Consolidation Feasible and Cost Effective? ............................. Page 20
Recommendations................................................................................................................... Page 22
Proposed Implementation Timeline........................................................................................ Page 27
Organizational Chart After Proposed Changes....................................................................... Page 28
Appendices
1. Table of Comparable Communities with AAA Bond Ratings ........................................... Page 29
2. Flow Chart of Town and School Purchasing and Accounts Payable Procedures............... Page 30
3. Flow Chart of Town and School Payroll Procedures.......................................................... Page 31
4. Chart of Model Finance Department Structures ................................................................. Page 32
5. Discussion of Responsibilities and Licensure for School Business Managers................... Page 33
Acknowledgements................................................................................................................. Page 35
Town of Arlington
Table of Contents
Introduction
At the request of the Arlington Board of Selectmen and School Committee, the Department of
Revenue's Division of Local Services (DLS) and the Massachusetts Department of Elementary and
Secondary Education (DESE) have completed this analysis on the possible consolidation of municipal
and school financial management operations. As part of this analysis, the selectmen and school
committee asked us to explore the potential benefits of consolidating or restructuring some or all of
these functions.
We have based our findings and recommendations on site visits and telephone conversations by staff
members of the Division’s Municipal Data Management & Technical Assistance Bureau (MDM/TAB)
and DESE’s School Business Services unit. The staff interviewed members of the board of selectmen,
school committee and finance committee, as well as the town manager and school superintendent,
deputy town manager, comptroller, treasurer/collector, director of assessing, school chief financial
officer, payroll director, town-school information technology director, purchasing agent and other
municipal finance and school business office staff.
DLS staff examined documents such as the annual budgets, tax rate recapitulation sheets, balance
sheets and audits. We reviewed the town’s organizational structure as set out in the Arlington Town
Manager Act, subsequent other special acts and the town’s bylaws. The town also provided us with
warrants, employee contracts, job descriptions, revenue and expenditure reports, the Powers and
Sullivan report on the FY2010 school deficit, the Massachusetts Association of School Business
Officials (MASBO) review of the school department’s financial operations and other assorted financial
documents.
The purpose of this assessment is to assist Arlington officials as they evaluate the town and school
financial organizations and consider the prospect of merging these functions or otherwise restructuring
them. In reviewing the existing operations, we have focused on: (1) documenting existing
organizational structures and workflows; (2) examining potential options and opportunities for
achieving operational efficiencies or process improvements; and (3) assessing the benefits or
efficiencies associated with consolidation or re-structuring of the town and school finance operation.
We encourage the selectmen and school committee, when evaluating whether to restructure, or
possibly merge, these finance operations, to consider the observations, analyses, and recommendations
contained in this report.
Town of Arlington
1
Introduction
Overview
Originally settled over 350 years ago as the village of Menotomy, Arlington today has a population of
42,844 spread over 5.18 square miles, making it the twelfth most densely populated municipality in the
state. Tight-knit neighborhoods in close proximity to Boston, a diverse housing stock and easy access
to highway and mass transit routes make Arlington a highly desirable community. Well-educated and
technology savvy residents are passionate about the town, interested in how scarce revenues are
allocated among services and hold high expectations for the performance of government. They are
active in community affairs and participation is strong on the town’s numerous boards and committees
as well as at local elections.
Arlington was among the first communities in the state to establish a strong town manager’s position
and is widely recognized for being at the forefront of the ongoing trend in Massachusetts toward
professional management. The “Town Manager Act,” approved by the state legislature in 1952, calls
for the selectmen to appoint a manager. The town manager is empowered to supervise and direct the
administration of most town departments, including police, fire and public works. For the most part,
this has provided a sound management structure to ensure the efficient and effective delivery of
general government services. However, neither the town manager, nor any other board or committee,
has the authority to oversee and coordinate financial management.
Spending has been relatively modest in Arlington. Even when health insurance costs from the trust
fund are included, general fund spending per capita rises only to $2,520 or about 94 percent of the
state-wide average spending of $2,681. Though the town has a single tax rate for all property classes,
the tax burden is borne predominantly by the residential property class. Residential property
constitutes close to 94 percent of the total tax base and includes a mix of single-family, multi-family,
condominium and apartment properties. Single-family tax bills in FY2011 averaged $5,949, or 31
percent above the state average ($4,537). The town’s average per capita income based on 2008 state
tax returns is $43,637 or more than 30 percent above the state average and property wealth as
measured by 2010 equalized property values per capita is $177,084 or almost 14 percent above the
state average.
The town’s school system is noted for high academic achievement in both elementary and secondary
grades, with Arlington High School recognized by both Boston Magazine and US News and World
Report as a top performing high school based on student achievement and college readiness. Good
schools and relatively affordable housing options have made Arlington an attractive community for
young families with school-aged children. Contrary to the overall trend in state enrollment which
declined 2.8 percent between FY2003 and FY2012, the town’s foundation enrollment grew by 543
pupils or 13 percent during this period.
Town of Arlington
2
Overview
For many years, the town’s fiscal situation has been strained due to several factors. First, the town’s
tax levy, which currently provides more than two-thirds of the town’s total revenue, grows at a rate
that is considerably slower than other communities in the state. As a built out community, the town
has very little available space for new construction and must rely on additions/alteration to existing
properties to generate “new growth.” New growth refers to the increase in the annual levy limit
beyond the baseline 2.5 percent increase allowed under Proposition 2 ½. New growth as a percent of
the prior year’s tax levy has been among the lowest in the state, averaging less than 1 percent since
FY2000, compared to the state-wide average of 2.28 percent over this time period.
Arlington also has lost almost $4 million in general government (non-school) local aid since FY2000,
or $93 per capita. Only 10 other municipalities statewide had deeper general government aid cuts on a
per capita basis over this time period. These cuts were implemented as percentage reductions to each
community’s additional assistance and lottery aid in FY2003 and FY2004 and these accounts were
then combined in the FY2010 state budget. Subsequent cuts to the new Unrestricted General
Government aid also were done on a percentage basis. Consequently, the communities that received
significant amounts of additional assistance, including Arlington, were subject to disproportionate cuts
to their general government state aid.
Over the eleven years between FY2000 and FY2011, total town revenues have grown by $37.5
million, or just under 42 percent. When compared to the 51 percent rate of inflation over this same
period, by FY2011, the town had $8.3 million less revenue than it would have had if revenue growth
had simply kept pace with inflation. The cost of employee benefits, and in particular health insurance,
has actually exceeded the rate of inflation and further limited spending on direct services. From
FY2005 to FY2011, the town’s contribution to employee health insurance increased from $9.6 million
to $16.5 million, a $6.9 million or 72 percent increase. To address these escalating costs, the town
manager successfully negotiated an agreement with the town’s labor unions to join the state’s Group
Insurance Commission.
In this environment of revenue constraints and spending pressures, town officials recognized early on
that there were few alternatives but to impose budgetary discipline and emphasize long-term fiscal
planning. The “Lyons Plan,” named after long-time former selectman Charles Lyons, outlined a multiyear strategy for controlling operating budgets, containing growth in employee health insurance and
placing a substantial override before the voters with the promise not to seek another general-purpose
override for five years. In June of 2005, the voters of Arlington approved a $6 million override by a
narrow 52 to 48 percent margin. In the initial years, override dollars were appropriated into a special
purpose stabilization fund and reserved to fund budgets in the later years of the five-year plan.
Inevitable with a plan like this is the funding cliff that occurs when the override stabilization funds are
exhausted and additional overrides become needed to sustain services. The town faced just this
situation when planning for FY2012. The available free cash at the time was at a ten-year low point
Town of Arlington
3
Overview
($770,498 compared to the ten-year average of $3.3 million) due, in part, to a $1.5 million
appropriation deficit in the school department in FY2010. The town’s unions had yet to agree to move
to the state’s Group Insurance Commission (GIC) and substantial investment losses in the override
stabilization fund, primarily during FY2009, were cause for concern. Notwithstanding these questions
regarding the town’s financial management, Arlington voters approved another $6.49 million override
for FY2012.
In spite of the revenue constraints and the structural imbalance inherent in the town’s multi-year
budget plan, Arlington has earned a AAA bond rating from Standard and Poor’s (S&P’s). The
agency’s highest rating indicates an extremely strong capacity to meet debt obligations based on the
town’s proximity to the Boston area’s deep and diverse economy, strong income and property wealth
indicators, and a relatively low debt burden. However, S&P rated the town’s financial management as
“good” rather than “strong,” indicating that financial practices exist in most areas, but they may not be
formalized or regularly monitored.
In our assessment of the town’s financial management, we were impressed that engaged and
experienced finance and capital planning committees, working with the town manager and selectmen,
have put together strong multi-year financial and capital plans. Issues persist in other areas though. In
the FY2010 audit, Powers and Sullivan cited the recent deficit in the school budget as a “material
weakness” in controls where a possible misstatement to financial statements would not be prevented,
detected or corrected. A subsequent FY2011 debt service deficit ($239,083) and prior investment
losses raised additional questions as to the adequacy of the town’s procedures for monitoring fiscal
performance, detecting problems and taking prompt corrective action.
A government structure where town finance officers operate independently does not foster an
environment conducive to strong financial management. Lack of accountability to a full-time manager
leads to fragmented fiscal operations, works against the implementation of regular, formal practices
and inhibits an overall team approach to finance. Since many financial management operations cut
across departments, they are most effective when managed in a centralized, coordinated structure.
Through informal means, the manager and deputy manager have attempted to play a coordinating role
with town finance departments, but the reality is that cooperation is voluntary and none of these
officials can be held truly accountable by the manager. Although cooperation among finance officers
has historically been fairly good, we firmly believe that accountability is essential to any successful
team. So if Arlington wants to raise its financial management to the “strong” level, the obvious
question that the town must address is: who is in charge of financial management in general and, in
particular, who is responsible for insuring that consistent, effective control and monitoring practices
are in place across departments? The short answer now is that there is no one officer or board vested
with the formal authority to fulfill this responsibility.
Town of Arlington
4
Overview
Conclusion
Many other Massachusetts communities have moved to a government structure that places financial
management responsibility firmly with the town manager or administrator. Arlington has resisted the
clear trend among Massachusetts communities, and particularly among comparably-sized communities
with AAA bond ratings (see Appendix 1), to create a consolidated finance department with financial
positions accountable to an administrator or finance director. Loyalty to and respect for long-serving
officials in these offices may color local opinion, but in the harsh environment of revenue constraints
and constant spending pressure, we believe that a coordinated and accountable financial management
structure is long overdue in Arlington.
Opportunities exist, as well, to create a more effective and efficient operation with a merger of the
school and town finance offices. It is our strong recommendation, however, that before the town
considers this consolidation, it should restructure the town financial offices to create a consolidated
department accountable to the town manager. At the same time, the town and school department,
through the manager and school superintendent, should work together to resolve some of the
outstanding issues with previous service mergers such as information technology, payroll and
facilities. Sincere efforts to resolve these issues through regular, open channels of communication are
important to repairing strained relationships and earning the level of trust and goodwill required for a
successful merger.
Town of Arlington
5
Overview
In the body of the report that follows, we discuss the town’s current organizational structure as it
relates to financial management, as this structure impacts whether a consolidated municipal and school
finance operation is feasible or not. We then document purchasing and payroll procedures and the
roles and responsibilities of key town finance staff and the school business office staff. Though the
town manager has no direct oversight of the town’s finance offices, we also sought to understand the
extent of the manager’s role in coordinating financial management and drafting an initial budget
document. We examined precedents for joint town and school services, as well, as often this track
record is the best predictor of the success of future cooperative endeavors. Finally, we reviewed recent
issues with town finance and discuss whether a stronger structure may have prevented them.
Who is Responsible for Financial Management in Arlington?
Appointed by the selectmen, the town manager supervises and directs the administration of most town
departments, boards and commissions, including the police, fire and public works departments.
Notable exceptions to this management authority include the core financial offices of the comptroller,
treasurer/collector and assessors. The treasurer/collector is independently elected, the comptroller is
appointed by the selectmen and the director of assessing is appointed by the elected board of assessors.
Staff in the selectmen’s office also is not subject to the manager’s oversight. Surprisingly, despite a
strong town manager’s position that provides direction to and coordinates the efforts of most
departments, the key financial management departments operate with no central oversight and, in
many respects, are as decentralized as any small town in Massachusetts.
Lacking a cohesive financial structure and formal oversight from the town manager, Arlington has
compensated in other ways. Since the town manager’s budget authority extended only to those
departments under his control, the finance committee has maintained a powerful role in developing a
complete, balanced budget. In what is a somewhat disjointed process, budget submissions reside on
numerous individual computers and formats vary, requiring extra work of the finance committee. The
manager’s office must, through informal means, devote a considerable amount of time to developing
budget estimates, monitoring the process and otherwise coordinating finance-related activity.
Though the current town manager has made an effort to prepare a comprehensive budget document,
including estimates for those departments that do not report to him, this effort has been relatively
recent. A home rule amendment, passed by the legislature in December of 2011, empowers the
manager to receive all departmental budget requests and prepare a comprehensive and balanced budget
for delivery to the selectmen and finance committee. While we believe that this represents a step in
the right direction, the town’s finance officers will continue to operate independently. Consequently,
there is no single officer, board or committee vested with the responsibility to oversee and coordinate
financial management.
Town of Arlington
6
Financial Management
How are Financial Transactions Handled by the Town Finance Offices?
Comptroller’s Office
The comptroller’s office has a legal obligation to oversee all financial activity of the municipality.
Through the maintenance of independent records and by following well-defined procedures, the office
documents the flow of money into and out of municipal accounts, and plays a role in the system of
checks and balances established by state statute to monitor and protect local assets. To fulfill this
responsibility, the office prepares payroll and vendor warrants to be signed by the comptroller and
manager; maintains a general ledger where receipts, expenditures and all other town financial activity
are recorded; and, reconciles cash, receivables and debt with the treasurer/collector monthly. In
addition, the comptroller tracks revenue and expenditures, and is typically involved in the annual
budget process.
Among required submissions to the Department of Revenue, the comptroller is responsible for
producing the town’s annual Schedule A and year-end balance sheet for free cash certification.
Finally, the comptroller works with the board of assessors and town clerk in the preparation of the tax
recapitulation sheet. In what is likely a remnant from an earlier era, the office is responsible for the
town-wide telephone system and operators as well. Until as recently as 2007, the office also was
responsible for information technology.
As stipulated in the Arlington Town Manager Act, the comptroller is appointed by, and may be
removed by, the board of selectmen. Office staffing consists of the comptroller, an assistant
comptroller, a part-time administrative assistant, a junior accountant and a principal account
clerk/bookkeeper. The office is physically located apart from town hall in the basement of Arlington
High School.
The MUNIS purchasing system is used by town-side departments to initiate purchase requisitions
electronically that are subsequently reviewed by the comptroller’s office, forwarded to the purchasing
department to ensure compliance with purchasing procedures and then sent back to the comptroller’s
office to encumber funding and issue the purchase order in the MUNIS system. In contrast, school
side purchase orders are initiated using hardcopy forms submitted by the various schools or cost
centers to the school business office. There, they are centrally entered by the school business staff,
reviewed and signed by the chief financial officer, then approved by the comptroller’s office with
funding encumbered in the accounting system (See purchasing flow chart in Appendix 2).
There are approximately 500 town-side employees and all are paid weekly with the exception of fire
department personnel that are paid bi-weekly. The process is initiated at the department level using
the MUNIS payroll system, entries are reviewed by the town’s consolidated payroll department that is
physically located in the school department and then forwarded to the comptroller’s office for review
Town of Arlington
7
Town Finance Offices
and sign-off. Accrued employee leave balances are automatically checked and the system flags
instances where leave may exceed available balances. The warrant is run, signed by the comptroller
and town manager and checks are printed in the IT department (See payroll flow chart in Appendix 3).
With some exceptions, the school payroll is processed bi-weekly and involves upward of 750 checks.
Absences are reported manually and hardcopy exception data is sent to each individual school building
and cost center. Each school/cost center then prepares payroll sheets on an exception basis and
submits them to the payroll office where the information is entered into the MUNIS payroll system.
School payroll is signed off by the superintendent and school committee, then forwarded to the
comptroller and manager for signatures. Checks are printed by the IT department where the treasurer’s
signature cartridge is used to electronically sign checks.
Treasurer’s receipts are reported to the comptroller on a daily basis. Although these receipts have
already been date entered into the treasurer’s software, this is a separate program and these receipts
must be manually re-keyed into the comptroller’s MUNIS general ledger software.
Treasurer/Collector’s Office
The treasurer functions as the town’s cash manager and has custody of all municipal funds. Included
is the responsibility to post and deposit town receipts into appropriate bank accounts, and to monitor
balances to ensure that sufficient funds are available to cover obligations. The treasurer invests town
funds and manages debt to maximize investment income and to meet cash flow needs. The treasurer
maintains a cashbook, debt schedule, check registers and various logs to track balances for trusts,
revolving funds and special revenue funds. As a financial control, the treasurer is obligated to
reconcile cash balances and debt, both internally, and with the comptroller on a regular basis. The
treasurer also maintains tax title accounts and prepares documents to petition for foreclosure.
A collector possesses the authority to receive all payments due including property taxes, excises,
betterments and certain other charges. The collector has the responsibility to make certain that
collections are properly counted, posted to taxpayer accounts, and turned-over. The collector pursues
delinquent accounts and then moves them into tax title accounts. To be successful, the collector must
maintain an up-to-date receivable control that is reconciled with the comptroller monthly. They should
run credit reports as appropriate and complete necessary research to confirm when refunds are due. In
accordance with state law, the collector is required to respond to requests for municipal lien
certificates.
The treasurer/collector in Arlington is an elected position, with the incumbent serving since his
election in the spring of 2006. The assistant treasurer’s position is currently vacant, though the
treasurer has created a management analyst’s position to bolster the analytical capacity of the office.
There are four other staff on the collection side and another four on the treasury side of the office. The
Town of Arlington
8
office uses home grown software packages called the Integrated Collection System (ICS) for
collections and the Cash Management System (CMS) for recording cash receipts and tracking
balances. These systems are not integrated with MUNIS and require duplicative data entry in the
comptroller’s office.
The office boasts high collection rates for property taxes, motor vehicle excise and water and sewer
receipts. Most property tax collections are received from various mortgage escrow services (about 41
percent) and the town’s lock box service (about 27 percent) and uploaded to the ICS system. The
remaining bills are paid at the counter, put in the drop-box at town hall, paid using the taxpayer’s online banking services or processed through the town’s web-based payment system. The town’s webbased system is used by only about 200 customers and a considerable amount of business is conducted
at the office counter. The treasurer is working with the IT department to explore improvements such
as accepting credit card payments and initiating e-billing.
Historically, these high tax collection rates have been achieved by the prompt issuance of demand
notices shortly after the payment due date and the inclusion of a letter with a payment deadline to
avoid advertisement for tax taking. About two weeks later, direct phone calls are placed to delinquent
payers that have yet to respond. After a notice of taking is advertised in the paper, a second letter is
then sent advising the taxpayer of deadlines to avoid the actual filing of a tax lien with the Registry of
Deeds.
Assessors’ Office
The assessors’ office is responsible for valuing all the town’s real and personal property, assigning tax
payments to owners, and generating the commitments authorizing the collector to collect real estate,
personal property and motor vehicle excise payments. To ensure that residents are taxed equitably and
accurately, an assessing office maintains and updates property records with information received in
response to mailings, from deeds and through the on-site inspection of sale properties and properties
where a building permit has been issued. Additional information is gathered during an on-going
property measure and list program.
Upon resident application, assessors act on and track exemptions and abatements. They estimate new
growth and provide information for the tax classification hearings. The assessors recommend the
annual overlay and provide levy information for use in the Tax Recap Sheet submitted to DOR for
setting the tax rate. The office is required by DOR to document an annual property value adjustment
analysis and to prepare for state certification of property values every three years; FY2010 was the
latest recertification year.
A three-member, elected board of assessors is responsible for the office and hires a director of
assessing to manage the day-to-day operations of the office. The director of assessing began in
Town of Arlington
9
September of 2011, but has substantial previous experience in the field. The office also is staffed by
an assistant assessor who conducts property inspections and by two administrative assistants who are
relatively new to the office. The office uses the Patriot Properties computer assisted mass appraisal
system and relies on the firm for assistance in completing cyclical inspections, assistance with triennial
revaluations and review of land schedules, cost tables and commercial property values. The last
cyclical inspection was completed in FY2008.
Historically, the annual tax rate setting process has been managed through the assessing office. The
comptroller has provided input with respect to appropriations and the use of available funds, while the
treasurer has provided estimates for local receipts. The town manager’s office has had little direct
involvement in this process.
Conclusion
Although the town’s finance offices perform their individual functions well in most respects, they
operate without direct oversight to ensure coordinated and efficient operations across departments.
Staffing levels appeared uneven across departments and we found some procedures were manual or
labor intensive. Given the complexity of municipal finance today and the ongoing budgetary pressures
facing Arlington, we believe that the current organizational structure with independent finance officers
is outdated and no longer sufficient to meet the town’s needs. We also believe that this structure has
likely contributed to the complexity around the town’s budget and the resulting lack of transparency in
financial reporting. In the recommendations section of the report that follows, we will present our
thoughts on how the town should restructure its financial offices.
Town of Arlington
10
How does the School Department Process Financial Transactions?
The school department has its own business office responsible for all administrative and advisory work
relative to the business operations of the department. Specifically, the business office oversees the
school department’s budget development, financial planning, purchasing, budget monitoring and
accounting. Responsibility for reporting financial information to the Department of Elementary and
Secondary Education (DESE) also rests with this office. Transportation and food services are
overseen by other school department administrators and do not fall under the business office.
The school business office is managed by the chief financial officer and includes a budget analyst,
procurement officer, accounts payable clerk, and an accounts receivable clerk. An administrative
assistant’s position was vacant at the time of our field visits, but was in the process of being filled.
The chief financial officer is a certified public purchasing officer and is certified as a school business
manager by DESE. Her current role is her first as a school business manager. Over the past ten years,
there has been much turnover in the chief financial officer’s position with five different individuals
serving in this capacity.
Since her arrival in September of 2009, the chief financial officer has completed a revision of the
district’s chart of accounts to make it more compatible with the DESE reporting requirements. We
understand that this is the third chart of accounts used by the school department in the last several
years. She has revamped the monthly financial reporting system for revenues and expenditures to
reflect the new account structure and to include projections to year-end. The chief financial officer
also has instituted a position control system where all district positions, regardless of funding source,
are listed and assigned a position number with projected salary costs for the year. She has further
committed to re-emphasize purchasing controls through the development of a thorough, written
manual of purchasing procedures.
The budget analyst is a long-serving member of the school business office who possesses a great deal
of institutional knowledge about the Arlington Public Schools. She is responsible for entering state
and federal grants into the MUNIS system, setting up the school department approved budget in
MUNIS, preparing periodic reports to granting agencies and reviewing budgets during the year. She
also has been largely responsible for the preparation of the year-end pupil and financial report to the
DESE. A significant amount of her time (as much as three hours a day) is devoted to the process of
interviewing potential substitutes, receiving calls every morning from staff reporting absences and
calling substitutes to fill-in.
To execute school department purchases, the accounts payable clerk and the procurement officer use
the well-documented, written purchasing procedures prepared by the chief financial officer. The
purchasing process is initiated at the school building level when principals or their assistants prepare a
manual purchase order form. The form documents the desired goods or services and contains fields
Town of Arlington
11
School Business Office
for entering estimated costs as well as any expected shipping and handling charges. After the chief
financial officer signs off on the purchase order, the procurement officer enters the purchase order into
MUNIS and orders the goods or services from the appropriate vendor. The signed receiving copy of
the form is sent to the person making the request. Once the goods or services are received, the
requestor signs, dates and returns the receiving copy. Receiving documents are compared to the
original purchase order and invoices are processed for payment. Vendor invoices are copied by the
business office so that the comptroller on the town side receives original invoices and the business
office retains a copy as well (See purchasing flow chart in Appendix 2).
All school payroll changes are authorized by the superintendent, and signed-off by the chief financial
officer and the human resources officer, before they are entered into MUNIS. The budget analyst
prepares manual daily reports on employee absences and sends them to the appropriate school or cost
center. Biweekly, payroll sheets are generated and electronically distributed to departments. Each
department enters exceptions on the payroll sheet (noting the reason for an absence and if a substitute
filled in), the department head signs it and it is returned to the payroll office. The reports are reviewed
by the payroll clerk and the exceptions are keyed into MUNIS. Once entered, the payroll clerk runs a
detailed report, proves to the prior pay period’s base earnings data, and balances the gross wages,
deductions and withholdings reports. The payroll is approved by the superintendent and the school
committee before it is sent to the comptroller (See payroll flow chart in Appendix 3).
Conclusion
On the school side, improvements to financial controls and reporting have been put into place by the
chief financial officer since the deficit in FY2010. However, resources and systems remain somewhat
fragile and staff is stretched thin at times. Over time, tight budgets have caused resources to be
focused on direct educational services at the expense of administrative capacity across the department.
In part, lack of administrative capacity at the building/cost center level is cited as the reason the
business office has not moved ahead with MASBO’s recommendations to decentralize processing of
purchasing and payroll. Recently, communication between the school department and lead finance
officials and committees on the town-side has been strained.
Town of Arlington
12
School Business Office
Do Previous Collaborative Efforts Point to Future Success?
There are precedents to the town and school working cooperatively to jointly provide services. These
relationships are in place in several significant service areas including information technology, payroll,
and facilities and maintenance. Other efforts are underway in the area of human resources where the
town has provided funding in FY2012 for half of a human resources position in the school department.
Previously, the school department has not had access to professional human resources staff. Recently
enacted legislation establishes a human resources department that will be made available to the school
department provided the school committee agrees to this as required by MGL Ch. 71, Section 37M.
A town meeting vote in 2007 provided the impetus to consolidate the information technology function.
The joint technology department is located in the high school and serves both town and school
technology needs. The office is directed by a chief technology officer and is staffed by four employees
who work primarily on town side technology issues and five employees who work on the school side.
The town side employees are unionized while the school technology staff is not. The chief technology
officer is a non-union, town employee, but reports jointly to both the school superintendent and town
manager. About half of the department budget is appropriated on the town side and the other half is
included in the school budget. Equity issues have arisen regarding position classification, salaries and
union representation in this recently formed department.
The town and school payroll operations were merged approximately eight years ago. The department
is physically located in the high school and the payroll director reports jointly to the school
superintendent and treasurer. The entire payroll department budget is funded in the school budget.
The payroll director manages the office and is assisted by a staff of 4.5 payroll clerks. Town side
departments submit their payroll data electronically through the MUNIS system. Leave balances are
maintained in MUNIS so that the system can flag instances where an employee attempts to use leave
in excess of the available balance.
On the school side, hardcopy time sheets are sent from payroll to each school or cost center. Once
payroll is compiled, it is proofed and a warrant is prepared for signatures. The school committee chair
pre-signs blank school payroll warrants, effectively foregoing critical review and sign-off by the
committee. Nonetheless, the department has been successful and payroll processing is more cost
efficient than it was prior to the merger.
The facilities and maintenance department is included in the school budget and serves both town and
school departments. The facilities director reports to the school superintendent and the school
department “grey bills” the town for any work provided to town facilities. Employees reportedly
belong to the DPW labor union.
Town of Arlington
13
Previous Collaboration
Conclusion
Though most town and school officials we interviewed seemed to believe that these collaborative
arrangements were working, in some cases additional work remains to address lingering issues. For
example, the uniformity of position classifications, salaries and union representation in the information
technology department should be addressed. The payroll department and facilities department are
budgeted entirely in the school department budget despite the fact that they provide regular services to
town departments. This distorts spending for purposes of compliance with state net school spending
requirements and results in overstatement of school expenditures to DESE. Moving ahead with a
good-faith, constructive effort to resolve these outstanding issues will provide a firmer foundation for a
future consolidation of town and school finance operations.
Town of Arlington
14
Previous Collaboration
Has the Existing Governmental Structure Impacted Financial Management?
In its 2011 report to town meeting, the finance committee supported a request to the town manager to
study the implementation of a consolidated town and school finance department. In recommending
favorable action on this article, the committee pointed to the “current fragmentation of financial
management functions” and linked the existing structure to unnecessary duplication of effort. The
report further describes a budget process that suffers from “obscurity and complexity” and financial
reporting that lacks consistency and transparency. In the section that follows, we will describe our
observations in reviewing some of the recent fiscal issues that have arisen in Arlington in the context
of this structure.
•
The town’s budget is difficult to follow and includes numerous “offsets” that effectively
reduce appropriations in many different line-items. These offsets typically represent costs
that are funded by the town’s enterprise funds. The use of offsets in the budget is not
consistent with current enterprise fund budgeting procedures and detracts from a transparent
budget document where departments are fully funded.
•
The use of these offsets has added unnecessary complexity to the town’s budget, general
ledger and financial reporting; and was likely a contributing factor in an error that occurred
in the setting of the FY11 tax rate. The comptroller’s staff entered an incorrect offset figure
for the skating rink which lowered the debt service appropriation and resulted in an
appropriation deficit of $239,083.
•
Departmental budget requests are not prepared using the MUNIS budget module, but reside
on various individual computers and are transmitted to the finance committee in different
formats. Consistent line-items are not always used, bottom lines sometimes do not match
and it is difficult to compare requests to prior year actual spending. Complications arise in
tracking budget changes as the deliberation process evolves and assumptions are adjusted.
•
A disjointed budget process has likely contributed to financial reporting that is convoluted
and difficult for interested officials and citizens to follow. Monthly MUNIS reports sent to
department heads are lengthy (135 pages) and, though adequate for an individual department,
are not ideal for overall budget monitoring or public distribution. One-page quarterly reports
are somewhat useful from this perspective, but are produced less frequently and do not
include school spending.
•
Tax rate setting, a process that establishes important annual financial benchmarks, is handled
almost exclusively by the elected assessors and comptroller, with no meaningful role for the
town manager’s office. This creates a situation where the financial policies reflected on the
Town of Arlington
15
Existing Finance Structure
tax rate recapitulation sheet may not coincide with the town’s initial financial plan developed
by the manager and finance committee.
•
Financial information entered in the treasurer/collector’s office must be re-keyed in the
comptroller’s office due to the lack of integrated software. While bridge programs could be
developed to automate the transfer, this has not occurred.
•
The treasurer/collector’s office invested proceeds from property tax overrides that were set
aside in a special purpose stabilization fund in risky investments at State Street Bank.
During FY2009, these investments experienced a net loss of about $500,000 in principal,
after the Attorney General’s office recovered about $230,000 from State Street for failing to
fully disclose the risky nature of these investments.
•
The fact that property tax revenue was the original source of the funds and that these funds
would be needed over a short-term time horizon, argues strongly for an investment strategy
where there is no tolerance for risk and where the funds are highly liquid and available for
use in the upcoming budget year.
•
The town manager’s office must spend a considerable amount of time attempting to
coordinate finances, including school finance issues, through informal means. Nonetheless,
the independence of the finance offices has contributed to uneven staffing levels across
departments, the use of labor-intensive practices in some areas and has, at times, resulted in
inconsistent participation in fiscal planning efforts.
•
The FY2010 school department budget deficit of $1.525 million was set into motion by
overly aggressive and flawed revenue estimates, depleted special revenue fund balances and
a lack of control over salary expenditures.
•
Other practices such as the school department initially charging all costs to the general fund
appropriation and making adjustments at year-end made it very difficult for the comptroller
to detect school budget problems during the fiscal year. Procedures associated with the longstanding practice of encumbering the entire remaining balance in the school budget at yearend also compromised the town’s ability to detect deficits.
In many respects, municipal finance today revolves around the timely, accurate handling of extensive
amounts of financial data that travels among finance offices. Assessments, for example, are based on
numerous property characteristics and these, in turn, drive assessments and tax bill calculations. The
treasurer/collector issues tax bills based on these assessments and receives, deposits and tracks
payments. Receipts are turned over to the comptroller to be recorded in the town’s financial
Town of Arlington
16
statements. Payroll and payables information flows from departments to payroll, purchasing and the
comptroller’s office.
Given the volume of data involved, it is not realistic to think that mistakes can be eliminated entirely,
even in communities with the strongest financial management. The challenge, then, is to develop
systems that emphasize a higher level review of transactions so that financial risks are regularly
evaluated and significant weaknesses are eliminated.
Over time, we have found that a strong financial team is a proven vehicle to address issues that cut
across financial departments. Ideally, the financial team is led by the town manager who is in the best
position to set goals and objectives from a town-wide perspective. Accountability to the manager is
essential, as well, to ensure that all team members are working toward town-wide goals rather than
pursuing individual agendas. Below we list some of the areas where a financial team structure may be
beneficial:
•
Determine integrated approaches to financial software and data handling that are in the best
interests of the town as a whole;
•
Create uniform procedures for all town departments regarding the receipt, control, recording
and turnover of municipal receipts;
•
Ensure that regular reconciliations of cash, receivables, debt and overlay are conducted by
finance officers;
•
Estimate revenues and fixed costs for budgeting and implement consistent procedures and
transparent formats for budget submissions, accounting records and financial reporting;
•
Coordinate critical financial operations such as issuing tax bills and setting the tax rate;
•
Develop financial strategies, evaluate long-term contractual obligations and prepare costbenefit analyses for the manager and policy-makers;
•
Recommend financial policies in areas such as reserve balances and usage, investments, and
debt to the selectmen and finance committee; and
•
Assess financial risk regularly to determine areas of weakness, and develop procedures and
implement solutions around management letter recommendations of the independent auditor.
Conclusion
The town and school department have since instituted procedures to address many, though not all, of
the issues that were root causes of the school deficit and other fiscal issues. While there is no
guarantee that the stronger finance structure suggested above would have prevented these issues, we
believe that it would have substantially lowered the risk. For example, a broader vetting of the school
department revenue assumptions may have revealed the fundamental flaw in using projected “savings”
as revenue and prompted early budget revisions to avoid a deficit. Similarly, additional input on
Town of Arlington
17
investment strategies may have generated consensus that the town could not afford any risk of
principal loss in stabilization accounts funded by property tax override. A team approach to tax rate
setting may have detected the keying error that created the debt service deficit as well.
Does the Selection Method for Finance Officers Influence Checks and Balances?
In a good system of checks and balances, procedures must be regularly reviewed to determine whether
they continue to be effective, both from the perspective of ensuring that state laws are followed and
financial transactions are accurately recorded and reflected in the town’s financial statements.
Assessments must be made regarding what constitutes an appropriate level of oversight, control or
redundancy for an activity when measured against the level of risk posed by the probability of possible
problems in that area.
Proper checks and balances in municipal government arise from strict adherence to general law
requirements, careful construction and uniform implementation of internal control procedures and
regular independent audits. For example, Massachusetts general laws establish requirements that
municipal accounting officers review all potential expenditures. This review is intended to insure that
the expenditures are legal, comply with the terms of any contractual or grant agreement, and will not
result in an appropriation deficit. Requirements that the accounting officer receive all contracts and
grant agreements are designed to support this review.
In other instances, the general laws require that departments receiving cash deliver independent,
concurrent turnover reports to both the comptroller and treasurer. When the treasurer later reports all
receipts that have been received and deposited in town bank accounts to the comptroller, the
comptroller can compare the originating department’s turnover to the treasurer’s turnover to make sure
that funds reported match and have been deposited in the treasurer’s bank account. Regular, monthly
reconciliations of cash balances between the comptroller and treasurer/collector provide assurance that
all reported revenues have been accurately captured in the accounting records. The regular distribution
of monthly budget to actual revenue and expenditure reports to departments and policy-makers serves
as an additional safeguard.
Internal control procedures encompass all of the above examples, but extend even further to include
more specific areas of government fiscal operations. Procedures around the preparation and sign-off
of employee time sheets, tracking of leave balances and the use and approval of overtime pay are
examples of areas where consistent, documented internal control procedures are of benefit.
Thoughtful procedures are important in the receipt of municipal funds as well. There should be
uniform control policies for departments receiving payments, particularly if those payments are in the
form of cash. The use of cash registers, sequentially numbered permits, licenses or tickets to create an
audit trail for non-committed receipts, and minimizing the number of departments that collect
Town of Arlington
18
payments are other examples. For property tax receipts, the prompt posting of payments, timely
issuance of demand notices (preferably by someone not directly involved with the collection/posting
process) and regular procedures to move delinquent accounts into tax title create strong controls
around tax collections.
Other safeguards in the general laws afford protection to municipal employees that disclose, or
threaten to disclose, an activity, policy or practice of their employer that the employee believes is in
violation of the law. The Massachusetts Whistleblowers Act (Chapter 149, Section 185) protects
employees from retaliatory action by their employer when employee reasonably believes that a
violation of the law has occurred. These concerns can be directed in writing to the employee’s
supervisor or reported directly to a public body such as the board of selectmen. If the employee is
reasonably certain that the supervisor is aware of, or may be party to, the violation of law, then the
employee can provide the information or testify directly before the selectmen.
An additional layer of oversight in the system of checks and balances is provided through regular
annual audits by an independent, qualified auditor. The auditors render an opinion on whether or not
the town’s financial statements are fairly presented. To do this, they test various transactions, review
accounting entries and examine financial procedures in an effort to ascertain whether the town’s
financial statements are accurate depictions of the community’s true fiscal condition. The
management letter issued as part of the audit notes areas where procedures could be improved or risk
could be mitigated. Careful review of the management letter findings, together with prompt
management response to any deficiencies or problems, serves to enhance a community’s system of
controls and checks and balances.
Not to be overlooked in a system of good controls is the human element, or employment culture, that
exists for those charged with carrying out the control procedures. It is important that communities
establish a strong employment culture that emphasizes professionalism, honesty, and integrity. When
hiring and promotions are based strictly on merit and emphasis is placed on accountability, ethical
behavior and diligence in the conduct of town business, a strong employment culture emerges.
Conclusion
Though some officials we interviewed expressed concern that the appointment of the town’s financial
officers would compromise the town’s system of checks and balances, we believe that the appointment
of financial officers can create opportunities to enhance internal controls, rather than compromise
them. We believe that with central oversight and management of the finance departments, the town
can move forward in terms of standardizing internal control procedures, evaluating risks across all
finance related departments and others departments receiving or spending town funds.
Town of Arlington
19
Is the School/Town Finance Consolidation Feasible and Cost Effective?
Though the barriers are probably more political than technical, there are relatively few precedents for a
school and town finance merger in Massachusetts. One community where a combined finance
department has been implemented successfully is Barnstable.
The Barnstable schools have a total enrollment of about 5,400 pupils and a FY2010 general fund
budget of approximately $58 million. In Barnstable, the foundation enrollment (5,381) represents a
fairly low 11.9 percent of total population (45,193). By comparison, total enrollments in Arlington are
similarly low relative to total population, with FY2012 foundation enrollment (4,713) constituting 11
percent of the town’s total population (42,844). Of particular note, foundation enrollment in
Barnstable has declined by 21 percent or 1,446 pupils between FY2003 and FY2012 while, in
Arlington, the enrollment has increased by 543 pupils or 13 percent over the same period.
The government structure in Barnstable is quite different from the form of government in Arlington.
Barnstable has adopted a town manager/town council form of government where the town manager
serves as the town’s chief executive and administrative officer and a 13-member town council serves
as the legislative body. In Arlington, the selectmen act as the executive branch of government, the
town manager handles administrative duties and a representative town meeting of 252 member serves
as the legislative body.
According to Barnstable’s finance director, essential ingredients to a successful consolidation include
unequivocal support from elected and administrative town and school officials, mutual trust between
municipal and school leadership and a formal agreement to share revenues. Similar to Arlington,
Barnstable uses a budget allocation model designed to divide available revenue among fixed costs and
departmental budgets.
In Barnstable, the finance director oversees all finance department operations and plays a lead role in
budget development and financial analysis. The finance director reports directly to the town manager.
The school department has a dedicated person, the assistant finance director, who focuses solely on
school finance, prepares the school budget and oversees all school accounting. She is a certified
school business manager, but reports to the town’s finance director.
Finance department policy is to present all financial information in an open, transparent manner, but to
remain strictly neutral in budget or other conflicts that may arise between school and town officials or
administrators. Town and school offices are physically located in the same building and the
superintendent and town manager meet weekly with the finance director to foster good communication
and working relationships.
Town of Arlington
20
Feasible/Cost Effective
Another contributing factor to the town’s success cited by the finance director was decentralizing the
processing of payroll and payables. Rather than have the accounting department key-in payroll and
vendor payment information that is originally collected at the department, building or program level,
this responsibility was shifted to each department, or building/program with the schools. Entering this
data on a decentralized basis forced each department or program to take ownership of their data,
freeing up the finance department to perform higher level audit functions rather than data entry.
In Arlington, opportunities exist for the town to save money if it can successfully reorganize town
finance departments and then merge the school business office once this occurs. However, we believe
that focusing on potential savings alone can distort the real mission at hand which is to improve the
town’s financial management structure so that there is direct, day-to-day accountability. Through this
structure, a meaningful review of staffing and procedures across departments will emerge to make sure
that the town is making the best use of available human and technological resources. Priorities can be
established for automating procedures and labor-intensive practices can be systematically evaluated for
technology-based solutions.
On the school side, automating the reporting of absence and substitute calling so there is an electronic
interface with time and attendance will save valuable staff time in the business office and payroll
department. Decentralizing the input of purchasing and payroll information into MUNIS also will
save time in the business office, but will require the installation of additional terminals and an
investment of time to train staff at the school level. With a merged finance office, redundant review of
purchase orders, copying of vendor invoices and difficulty around reconciliation of budget and
position control information should be minimized.
Conclusion
While precedents exist for merged services in Arlington, it is clear from the Barnstable example that
the town should not move ahead without the full support and trust of the school committee.
Arlington’s current management structure is not well suited to a merged department since finance
officials act outside of the manager’s purview. Independence in this regard works against an orderly,
regular process to raise service concerns or complaints to ensure that school department needs are met.
Attention should be focused first on reorganizing the town finance departments while, at the same
time, the town manager and superintendent work to resolve some of the outstanding issues with
previous service mergers. A move to a consolidated finance department will not be feasible until the
town has created a stronger finance structure and the school committee and administrative staff has
confidence that there is a proven means to solve outstanding issues and address future concerns.
Town of Arlington
21
Feasible/Cost Effective
Recommendations
In the section that follows, we outline our recommendations to move forward with the restructuring of
town and school finance operations. As mentioned earlier in the report, the initial thrust of town action
should be to centralize financial management responsibilities under the town manager. We strongly
believe that government finance is more complex and challenging than ever, and that municipalities
like Arlington that have significant revenue constraints, can ill afford to have its finance officers
operating autonomously. With the fifth largest population among Massachusetts towns and a total
FY2012 budget of more than $135 million, we find it surprising that Arlington has no formal means to
coordinate complex financial operations that cross departments. This is not intended as a criticism of
the performance of incumbent finance officials or the town manager, but rather speaks more broadly to
the hurdles that the town’s structure poses to coordinated and effective management.
1. We recommend that the town pursue an amendment to its “Town Manager Act” to create a
consolidated finance department where appointed finance officers report to a finance director or
the deputy town manager. Since the deputy town manager has historically played a significant role
in town finance, this may be a natural role for this position. In other comparable communities such
as Lexington and Needham, the assistant or deputy town managers serve as the finance director.
In other communities such as Barnstable or Brookline, there is a separate finance director
responsible for directing the consolidated department, but the director reports to the town
administrator or manager. In Appendix 4, we summarize the financial structures of three
comparable communities with AAA bond ratings (Needham, Lexington and Brookline) that we
believe would serve as effective models for Arlington.
2. We recommend that the town convert the elected treasurer/collector’s position to a position
appointed by the manager. A clear trend has emerged among Massachusetts communities in favor
of appointed positions for a number of compelling reasons. Most relate to ensuring that office
holders possess the experience and qualifications for the position and to expanding the pool of
potential candidates for the job. Often mentioned is the prevailing theory of government practice
that policy makers should be elected, but operational positions, where a certain skill set is required,
such as the accountant, assessor, collector and treasurer, etc., should be appointed. Some
municipalities see value in placing all town hall positions on equal footing and subject to the same
review structure.
Given the size and complexity of the town’s budget, there is added value to delineating clear lines
of authority and accountability around critical financial management functions. While Arlington is
fortunate to have able department heads that care about the town and doing a good job, there is no
guarantee that similarly qualified individuals will step forward when the incumbent resigns or
chooses not to pursue reelection. To ease the transition to an appointed treasurer/collector, the
Town of Arlington
22
Recommendations
town could insert language in the special act to the effect that the incumbent treasurer will be
appointed to the position for the first three-year term.
3. We recommend that the town make the director of assessing an appointment of the town manager.
This change will require additional amendments to the town manager act. If the town chooses to
retain an elected board of assessors, however, this arrangement can be awkward. Other towns
have addressed this problem by creating a dual reporting relationship where the elected board
provides the director with general direction, but the director receives direct, day-to-day supervision
from the manager. In other cases, towns have established an appointment process where the
assessors screen and check the credentials of potential applicants and recommend one or more
choices to the manager.
4. We recommend that the town consider making the board of assessors appointed as well. Today,
the role of the board of assessors is largely dictated by state law, computer assisted mass appraisal
techniques and the procedural and reporting requirements enforced by the Department of Revenue.
Even with regard to abatements and exemptions, the assessors have very little policy discretion.
Abatements should be determined based on the relevant facts at hand and, if new information
comes to light, new values should be determined using consistent mass appraisal methods to
ensure equity when compared to similar properties. Strict statutory eligibility criteria also severely
limit any discretion assessors may have in granting property tax exemptions. Only with the
hardship exemption under MGL Ch. 59, Section 5, Clause 18, do the assessors have some
discretion in determining eligibility. The assessors granted only two of these exemptions in
FY2010.
5. We recommend that the comptroller be included in the consolidated finance department, but in
order to preserve some independence for this critical position, that the position remain subject to
appointment and removal by the selectmen. To realize the full benefit of this consolidation,
however, it is important that the comptroller report directly to and be evaluated by the finance
director or deputy town manager. We further suggest that the town evaluate possible ways to
accommodate the comptroller’s office in the town hall with the rest of the finance offices.
Responsibility for the telephone system also should be moved to the information technology
department.
6. We recommend that the town explore using the MUNIS budget module for departmental budget
submissions and as a central database to store and track changes during the budget process. The
current process involves numerous different spreadsheets stored on various personal computers
that are often formatted or constructed differently making it difficult to manage the budget as
assumptions change. A central database should mitigate these issues and allows for the approved
budget to be loaded directly into the accounting records.
Town of Arlington
23
Recommendations
7. We recommend that the payroll and purchasing functions be included in the consolidated finance
department. Although the current consolidated payroll department is performing well and by all
accounts has been successful, payroll is a core finance function that belongs organizationally in the
finance department. The purchasing department operates under the authority of the town
manager’s office and works closely with the comptroller’s office in overseeing all town and large
school purchases. We suggest that when the town drafts special legislation to amend the town
manager act, that it consider including these functions in the finance department. Once the
department is established and running well, these functions should be moved into the consolidated
department.
8. While the town moves forward on the town-side restructuring of the finance offices, the town
manager and school superintendent should work to address some of the outstanding issues with
previous town-school consolidations. Though the issues are not insurmountable, working
cooperatively to solve them will demonstrate the good faith necessary for a successful finance
consolidation. Remaining issues include the different job classifications, salaries and union
representation in the merged information technology department and the fact that the merged
payroll and facilities department budgets are funded entirely in the school budget. The second
issue warrants attention as these expenditures may artificially inflate school spending and should
not be reported to DESE as net school spending eligible expenditures.
To address the above issues, and to establish a firm foundation for future collaboration, the town
manager and school superintendent should commit to meet regularly. Establishing a clear process
to air potential grievances or problems and formulate solutions is important to successful
collaboration and ensuring that the needs of both parties are met. Success in this regard is
important to ensure that the school committee is satisfied with existing shared services and that
they are open to moving forward with a finance merger.
9. We recommend that the school department purchase and implement an automated system for
recording school staff absences and hiring of substitutes. Currently, the school budget analyst
spends as many as three hours per day to complete these tasks using a manual system. We don’t
believe that these responsibilities represent the best use of time for the second highest paid and
longest serving person in the school business office. Many other school districts have moved to
automated systems that allow school personnel to report an absence on-line, designate specific
substitutes to be called to fill the absence and interface with the time and attendance records.
10. We recommend that the school administration work to improve the administrative capacity at the
building or cost center level. Administrative resources available at the individual school building
level have dwindled over time after years of tight budgets. Key people we interviewed felt that
there was not sufficient administrative capability to implement the decentralized purchasing,
payroll and budget monitoring processes recommended in the MASBO report. We advise that the
Town of Arlington
24
Recommendations
school administration initiate a program to enhance this capability through additional training, and
perhaps even limited hiring, so that the district can move to the same decentralized processes used
by town departments.
As a first step, the information technology department should install MUNIS terminals in each
school building or cost center. Training on the use of requisite MUNIS modules should follow so
that administrative staff can become familiar with how to initiate electronic purchase orders, input
payroll data and monitor budgets in real time. Implementation need not be simultaneous, but can
begin slowly by bringing on schools or cost centers where administrative staff has demonstrated
the necessary proficiency. Others can be brought on later after additional training is provided.
11. We recommend that the town wait until the town finance departments reorganize and issues with
other shared services are resolved before the town proceeds with the merger of school and town
finance functions. As stated earlier, it is important that the town has a clear process and open
channels of communication to raise and address any problems as they occur. We think that this is
also an essential element to building good will and fostering the trust that is necessary for the
school committee to agree to a merged financial operation as required by state law (MGL c.71,
§37M).
12. In planning the merged department, we recommend that the superintendent and school committee
have access to a dedicated staff member with the required school business manager certification.
The school committee and superintendent rely on the chief financial officer or business manager in
a number of important ways (see Appendix 5 for business manager responsibilities and licensure
requirements) and this confidential, trusted relationship must be preserved in the merger.
Barnstable handled this issue by establishing an assistant finance director’s position devoted
exclusively to school finance issues. We have included a proposed organizational chart that
reflects these recommended changes on page 28.
13. We recommend that once the merged finance department is running smoothly that it conduct a
complete review of the town’s budget format, chart of accounts and financial reporting. Over
time, the town’s budget and, in turn, the underlying accounting and financial reporting, has
become overly complex and difficult for interested officials and citizens to follow. We suggest a
complete review of the level of detail that is necessary and appropriate for management purposes,
as well as what is required for reporting to the state.
14. We recommend that the town and school work to develop a written agreement concerning the
allocation of municipal costs eligible to be included as “net school spending.” Development of
this agreement can be a topic of discussion in meetings between the superintendent and manager.
Town of Arlington
25
Recommendations
15. We recommend that the school committee chair review and sign the school payroll warrant only
after it has been completed and gross salary information by employee is available for review.
Though some may argue that the school committee review is superfluous after the superintendent
has signed off on the payroll warrant, we believe that school committee review and sign-off on
salary payments is an important, and legally required, financial control.
We suggest and summarize an implementation timeline on the next page. We assume in this timeline
that the town manager and town counsel will draft proposed special act language to submit to the 2012
annual town meeting.
Town of Arlington
26
Recommendations
Proposed Implementation Timeline
Timeline
Annual Town Meeting, Spring 2012
Recommended Action
•
Vote to submit special legislation to amend the
“Arlington Town Manager Act” and establish a
consolidated town finance department
•
Assuming favorable action, legislation is filed
•
School department moves ahead with automated
system to record/track absences, hire substitutes,
and interface with payroll
•
School department moves forward to install
MUNIS terminals, incrementally decentralize
processing of payables and payroll, and train/hire
administrative staff as necessary
•
Manager and superintendent meet regularly to
address outstanding issues with previous merged
services
Annual Town Election, Spring 2013
•
Assuming prompt legislative approval of special
act amendments, the legislation is presented to the
voters for approval at the annual town election in
the Spring of 2013
July 1, 2013
•
Implement recommended changes to town finance
departments
•
Fold payroll and purchasing into finance
department on January 1st 2014, or later if
necessary
•
Merge school finance operation with consolidated
town finance department
•
Work to standardize budget formats, simplify and
streamline accounting records and create
transparent financial reports
July 1, 2012
July 1, 2014
Town of Arlington
27
Recommendations
Organizational Chart After Proposed Changes
Voters
Board of Selectmen
School
Superintendent
Town
Manager
Deputy Town
Manager for Finance
Assistant Finance
Director/School
Business Manager
Comptroller
Treasurer/
Collector
Payroll
Town of Arlington
Assessors
Purchasing
28
Recommendations
Appendix 1
Comparable Communities with AAA Bond Ratings
(Populations between 20,000 and 80,000)
Municipality
FY2010
Foundation
Total FY2010
2010
2008 DOR Population Enrollment as General Fund Consolidated
Population Income per Density: per percent of total Expenditures Town Finance
US Census
capita
Square Mile Population
per Capita
Dept.
Residential
Tax Levy per
Capita as %
FY2011 State
Income per aid as Percent
Capita
of Budget
WINCHESTER
CANTON
ACTON
HINGHAM
BELMONT
WELLESLEY
NEEDHAM
LEXINGTON
NATICK
BARNSTABLE
BROOKLINE
21,374
21,561
21,924
22,157
24,729
27,982
28,886
31,394
33,006
45,193
58,732
81,121
45,677
55,111
70,314
65,349
138,406
76,319
77,120
46,870
29,104
57,700
3,539
1,139
1,098
986
5,307
2,749
2,291
1,914
2,189
753
8,650
18.35%
13.97%
10.86%
17.15%
15.59%
17.58%
17.09%
19.42%
14.66%
12.35%
10.53%
3,495.32
2,635.58
3,498.90
3,160.84
2,816.68
3,860.92
3,514.37
3,757.85
3,010.38
2,496.25
3,241.71
No
Yes
Yes
No
No
Yes
Yes
Yes
No
Yes
Yes
3.52%
3.57%
4.75%
3.44%
3.93%
2.29%
3.26%
4.14%
3.94%
6.35%
3.92%
8.36%
7.63%
8.80%
10.90%
8.25%
6.73%
6.74%
4.60%
9.81%
8.36%
6.14%
ARLINGTON
42,844
43,637
8,271
10.67%
2,232.27
No
4.32%
12.67%
State Average
18,654
33,411
835
14.37%
2,681.49
4.04%
21.14%
Note:
Town of Arlington
Includes communities rated either Aaa by Moody's or AAA by Standard and Poor's rating agencies
29
Appendix
Appendix 2
TOWN DEPARTMENTS
Return for further
documentation
School department
prepares and
submits a 4-part
purchase order form
Non-school
departments enter
requisition into
MUNIS and forwards
quote sheet form if
applicable
School procurement officer reviews and
codes department PO form
CFO approves
PO
Business office reviews
and approves request
Under $5,000:
Purchases are done
via best business
practice
$5,000-$25,000:
Get 3 verbal or
written quotes
Comptroller reviews and signs off
on available funding
Purchasing officer reviews and
approves PO and then runs
weekly approved PO report
School procurement
officer enters PO
into MUNIS,
encumbers the
funds, places order
and distributes PO
copies
Over $25,000:
Statewide OSD contract
purchasing system
Purchasing officer enters
and creates PO then runs
approved PO report
Comptroller
reviews POs
Approved POs are
distributed to the
comptroller's,
purchasing's and
requesting
departments' offices
and order is placed
After goods/
services
received in total,
dept head signs
and sends
gold/invoice
receiving copy
to AP
AP clerk
reviews and
matches PO
receiving copy
with invoice
AP clerk enters
payment into
MUNIS and
prints warrant
Return for further
documentation
SCHOOL DEPARTMENT
Town and School Purchasing and Accounts Payable Procedures
CFO reviews and
approves warrant
School
committee
reviews and
signs warrant
Comptroller
reviews, signs
and prints
warrant
After goods/services
received in total,
dept head signs and
sends invoice to
comptroller
Town manager
reviews and
signs warrant
IT prints checks
Return for further documentation
Treasurer
transfers funds
and issues checks
Payroll folds and
seals checks,
matching invoices
and stuffing into
envelopes
CAPITAL BUDGET, CONSTRUCTION
AND OVER $25,000 FORMAL BID
PROCESS
Town department or
building committee
provides preliminary
information
School department
provides preliminary
information
Town purchasing
officer prepares
documentation,
advertises, opens
and awards bid
Business office
reviews and
approves request
Department or
building committee
signs off on selection
and town purchasing
officer prepares
contract
Purchasing
officer enters and
creates the PO
and then runs
weekly approved
PO report
POs are approved
by the comptroller
and then distributed
to the comptroller's,
purchasing's and
requesting
departments' offices
and the order is
placed
Goods and
services once
completed are
signed by
department
head
Construction
project invoices
require building
committee vote
Town
purchase
Business office
reviews and
approves invoice
School
purchase
School
construction
Purchasing officer
reviews invoice
and sends to
comptroller
Business office
reviews and
approves invoice
Town
construction
Town of Arlington
30
Appendix
Appendix 3
TOWN DEPARTMENTS
SCHOOL DEPARTMENT
Town and School Payroll Procedures
Maintenance,
custodial, bus
drivers and
food service
weekly payroll
All other
departments
biweekly
payroll
Fire
Department
biweekly
All other
departments
weekly payroll
Town of Arlington
Payroll enters
changes
authorized by
the
superintendent
into MUNIS
Timesheets are
generated and
electronically sent
to departments
Daily, the budget analyst manually
records absences, schedules
substitutes, and reports to affected
department heads
Payroll enters
changes from
personnel into
MUNIS
Resets payroll
entry sheets
weekly
Payroll enters
exceptions, time
and attendance
from manual
reports into
MUNIS
Each
department fills
out payroll
sheets on
exception basis
School
superintendent
and school
committee
review and sign
warrant
Payroll reviews and
runs a detail proof and
balances the gross
wages, deductions and
withholdings reports
Each
department
enters payroll
into MUNIS on
exception basis
and department
head authorizes
via code
31
Comptroller
reviews,
signs and
prints
warrant
Town
manager
reviews and
signs
warrant
Payroll
wires files to
bank and IT
prints
checks/
paystubs
Treasurer
transfers
funds and
distributes
checks/
paystubs
Payroll folds
and seals
checks/
paystubs
Appendix
Appendix 4 - Model Finance Department Structures
Needham Charter – Chapter 176 of the Acts of 2004
•
Town manager appoints the assistant town manager/director of finance subject to the
approval of the selectmen.
•
Town manager appoints the town accountant, treasurer/tax collector and administrative
assessor.
•
Removal of assistant town manager/finance director subject to the approval of the selectmen
and removal of administrative assessor requires consultation with board of assessors
•
Three-member board of assessors are elected
•
Representative town meeting of not more than 252 members
Lexington – Selectmen-Town Manager Act, Chapter 753 of the Acts of 1968
•
Town manager appoints a treasurer/collector and board of assessors;
•
Director of assessing appointed by town manager
•
Comptroller appointed by selectmen, after recommendation by town manager, and serves as
assistant town manager for finance,
•
assistant town manager for finance reports directly to the town manager
•
In this capacity, assistant town manager for finance oversees accounting, collections,
treasury and assessing.
Brookline – Town Administrator and Finance Director Acts, Chapter 270 of the Acts of 1985,
Chapter 25 of the Acts of 1993 and Chapter 29
•
Consolidated finance department established in 1993, treasurer/collector position converted
from elected to appointed
•
Finance director appointed by the selectmen based on the recruitment efforts and
recommendation of the town administrator.
•
Finance director recommends appointment or removal of treasurer/collector, comptroller and
chief assessor to the town administrator; selectmen make these appointments based on town
administrator’s recommendation.
•
The chief assessor serves as chair of the board of assessors and other two assessors are
appointed by the selectmen.
Town of Arlington
32
Appendix
Appendix 5 - Responsibilities and Licensure Requirements
for School Business Managers
Among the most important responsibilities of the school business manager is to develop the school
department budget, and take a leadership role to communicate the associated budget plans and impacts
to the school committee, town officials and citizens. Often this involves presenting the budget during
public hearings and advocating for the budget on behalf of the school superintendent and committee.
The business manager also serves in a confidential and advisory role to the superintendent and school
committee by preparing financial plans, analysis and recommendations to assist them with important
policy decisions such as collective bargaining positions, the setting of user fees and the preparation of
the annual budget.
Another primary responsibility of the business manager is to work with principals and program
administrators to plan and design financial and accounting controls. Oversight of the day-to-day
accounting related to the approximately $48 million spent by the school department is essential to
ensure that financial results are stated accurately, and that spending is consistent with the approved
budget and the requirements of state law. This involves the review of all payroll and vendor payments
prior to the warrants being approved by the school committee. The business manager also reviews all
purchase orders, bid specifications and contracts. The business manager oversees the preparation of
financial reports periodically for the committee and the state, including the End-of-Year Pupil and
Financial report submitted to the Department of Elementary and Secondary Education (DESE).
Another issue is the DESE regulations that stipulate the licensure requirements for a certified school
business administrator to oversee the district’s finances. In a merged finance operation, regardless of
who fulfills the school business manager responsibilities, DESE regulations call for the person
responsible to be licensed as a school business administrator.
DESE’s regulations (603 CMR 7.09) cover the prerequisite background needed to achieve initial
certification as a school business administrator. First, a candidate needs to possess at least an initial
license in another educational role and to have completed at least three years of employment in a
district-wide, school-based or other educational setting. Completion of at least three years of
employment in a business management or other setting accepted by the DESE can be substituted for
the above school experience. Potential school business administrators also must pass the MTEL
Communication and Literacy Skills test.
The regulations also require that the school business administrator possess subject matter knowledge in
the areas of financial planning and management, accounting systems, management of state and federal
funds for special services (food service, transportation and special education), municipal and school
Town of Arlington
33
Appendix
finance laws and regulations, personnel and collective bargaining, and purchasing and facilities,
among others.
Lastly, a candidate must complete an approved post-baccalaureate program including a supervised
practicum of 300 hours in the school business administrator role, or 300 hours in an apprenticeship
with a trained mentor consistent with DESE guidelines or submit to a panel review where the
candidate’s portfolio of work is assessed by DESE staff. The requirements for certification are fairly
rigorous and are not easily attained without a significant time commitment.
Town of Arlington
34
Appendix
Acknowledgements
This report was prepared by the Department of Revenue, Division of Local Services.
The project staff included:
Frederick E. Kingsley, Bureau Chief
Municipal Data Management and Technical Assistance Bureau (MDM/TAB)
Joe Markarian, Supervisor
Melinda J. Ordway, Senior Project Manager/Financial Analyst
Technical Assistance, MDM/TAB
Jay Sullivan, School Business Services Administrator
Department of Elementary and Secondary Education (DESE)
In preparing this review, DLS interviewed or had contact with the following persons:
Daniel Dunn, Selectman
Annie LaCourt, Selectman
Alan Jones, Finance Committee
Allan Tosti, Finance Committee
Brian Sullivan, Town Manager
Adam Chapdelaine, Deputy Town Manager
Domenic Lanzillotti, Purchasing Officer
Ruth Lewis, Comptroller
Cynthia Fields, Assistant Comptroller
Debbie Buono, Junior Accountant
Christine Lambrych, Data Processing Assistant
Stephen Gilligan, Treasurer/Collector
Paul Olsen, Management Analyst
Karen Reilly, Cash Manager
Denice Goreham, Assistant Collector Real Estate
Patty O’Riordan, Data Input Operator
Donna McLean, Assistant Collector MVE
Barbara Perez, Principal Account Clerk
Carol Filosi, Head Cashier
Town of Arlington
Kirsi Allison-Ampe, School Committee
Cindy Starks, School Committee
Dr. Kathleen Bodie, Superintendent
Diane Johnson, Chief Financial Officer
Janet Collins, Budget Analyst
Neile Emond, Procurement Officer
Steve Walenski, Accounts Payable Clerk
Julia McLaughlin, Director of Payroll
Kelly Pigott, Payroll Clerk
Maria Lalicata, Payroll Clerk
Robert Spiegel, Human Resources Officer
Julie Dunn, Grant Writer/Coordinator
Kevin Feeley, Board of Assessors
John Speidel, Director Assessing
Dave Good, Chief Technology Officer
Charles Norton, Manager Systems
Development
Renee Davis, Powers & Sullivan CPA
35
Acknowledgments
Town of Swampscott
Review of Town/School Finance Merger
Division of Local Services / Technical Assistance Section
October 2014
www.mass.gov/dls
October 8, 2014
Thomas Younger
Town Administrator
22 Monument Avenue
Swampscott, MA 01907
Pamela Angelakis
Superintendent of Schools
207 Forest Avenue
Swampscott, MA 01907
Dear Mr. Younger and Ms. Angelakis:
It is with pleasure that I transmit to you the enclosed report, “Review of Town/School Finance
Merger.” It is our hope that the information presented will assist the Town of Swampscott and
Swampscott School District in making decisions relative to the consolidation of municipal and
school financial functions.
As a routine practice, we will post the report on the DLS website www.mass.gov/dls and forward
copies to the town’s state senator and representatives.
If you have any questions or comments regarding our findings and recommendations, please feel
free to contact Rick Kingsley, Bureau Chief of the DLS Municipal Data Management and
Technical Assistance Bureau at 617-626-2376 or at [email protected].
Sincerely,
Robert G. Nunes
Deputy Commissioner &
Director of Municipal Affairs
cc:
Senator Lori A. Ehrlich
Representative Thomas M. Magee
www.mass.gov/dls
Technical Assistance Section
Introduction
The Department of Revenue’s Division of Local Services (DLS) received a request from the Town of
Swampscott’s Board of Selectmen and School Committee to conduct an analysis of prospects for
consolidating their municipal and school financial operations. When our engagement began in late
May 2014, the decision to consolidate was still an open question. However, circumstances changed
very rapidly, and early on in our review, local officials moved forward with an ad hoc, pilot
consolidation and have discussed presenting a related article to town meeting for an authorization
vote. Given these developments, the focus of our review has shifted. This report will pay less
attention to analyzing conditions that led to this decision point, reporting on the few similar
consolidations that have occurred in Massachusetts, and discussing the political climate within town.
Instead, we will focus on providing guidance for a successful consolidation.
A team from DLS’s Technical Assistance Section conducted the review, which was much enabled by
the very cooperative participation of employees and local officials connected with the school and
municipal areas. The overall spirit of open-mindedness, collaboration and willingness to innovate
that we experienced in interacting with these individuals bodes well for maintaining an environment
conducive to an effective consolidation.
In Massachusetts, most school districts maintain business offices to manage a range of financerelated functions, such as forecasting, budget monitoring, payroll processing, purchasing, and
reporting data to the state’s Department of Elementary and Secondary Education. Only a handful of
the 351 communities in the state have ever completed mergers of their municipal and school
finances. These include Barnstable, Harvard, Brockton and Winthrop, each of whom developed
unique consolidation models. At least one municipality, Reading, consolidated for a time but then
reverted to a separate school business office. Some other communities have examined but not
pursued the prospect, typically opting against it because of weak central government structures or
lack of political will.
Feeling the pressure of constricting revenues, Swampscott’s local leaders have looked to the concept
of a town/school financial merger motivated by the notion that consolidated resources will increase
day-to-day efficiencies, perhaps provide modest short-term cost-savings through economies of scale,
and may, in the long-term, improve fiscal outlooks by minimizing personnel-related fixed-cost
obligations. Beyond these goals, greater centralized oversight of financial functions will also help
strengthen the internal control environment. Furthermore, shifting these specialized and timeconsuming tasks to a consolidated finance office permits the local school committee and school
administrators to more fully focus their attention on educational concerns.
Town of Swampscott
3
Town and School Finance Merger
Town Background
Swampscott is a primarily residential community situated less than 15 miles along the shore north of
Boston. With its high proportion of well-educated residents, the town has a greater per capita income
than many of its neighbors and other peer towns in eastern Massachusetts. Property values are also
comparatively high, but as a small and long-established community, Swampscott has little remaining
land to develop. At only three square miles, the town’s land area makes it the state’s fifth smallest
municipality, well below the average community size of 22 square miles. And with an average of
4,564 residents per square mile, Swampscott ranks 5th for population density among towns in the
state, 25th when including cities.
As is typical in bedroom communities, Swampscott’s business sector accounts for only a small
portion of its overall property value, at 7.4 percent. However, it comprises almost 13 percent of
the town’s annual tax levy due to a split tax rate that assesses $35.79 per $1,000 assessed value
of commercial, industrial and personal property versus the $18.70 rate applied to residential
parcels. Swampscott’s average single family property tax bill of $8,593 ranks it within the top
seven percent of communities statewide.
The scarcity of developable land in town constrains the new growth factor in calculating
Swampscott’s annual levy limit. Although Proposition 2½ otherwise restricts annual municipal
levy increases to a 2.5 limit, it makes provision for adding to this limit an amount based on the
value of new development growth in the tax base. This new growth figure, once certified, then
becomes a permanent part of a community’s levy limit base, which continues to grow at 2.5
percent each year. Swampscott misses out on the kinds of levy increases that less developed
municipalities can experience, however, since its new growth impact is mostly confined to
expanded or altered existing properties as opposed to new construction. Between FY03 and
FY13, the town’s new growth portion of its prior year’s tax averaged 1.3 percent, while the
average statewide was 90 percent higher, at 2.48 percent. The result is more limited future
budget flexibility. Based on long-term trends, Swampscott also cannot look to population growth
for corresponding expansion in local receipt volumes. Since at least 1990, the town’s population
has held rather steady, fluctuating slightly up or down on either side of 14,000.
The town’s current tax levy is augmented by capital projects for which voters approved debt
exclusion funding, including a sewer project, new police station, and new high school. A debt
exclusion represents a temporary increase of the tax levy over the annual Proposition 2½ limit, which
remains a part of the annual levy until the bond is paid off. On the near horizon are other pressing
capital concerns, most prominently, the need to address the very aged Hadley elementary school.
Based on discussions, the technology condition of the town also needs renewed attention and
Town of Swampscott
4
investment. As financial pressures have mounted, staffing has been stretched thin in the central
municipal government and school department, which is another factor compelling efforts to find new
ways to economize resources.
Given this backdrop, the concept of pursuing consolidation to streamline services and minimize costs
has been in the air in Swampscott off and on for the past decade. Some citizens have also proposed
investigating opportunities to regionalize with neighboring communities for services like emergency
dispatch, building inspection, and insurance administration. This resulted in the formation of a
volunteer board known as the Article 6 Committee (after its authorizing warrant article). This is an
encouraging example of the public’s interest in seeking novel solutions for maximizing resources,
although the regionalization discussion lies beyond the scope of our review.
Swampscott’s town charter and bylaws lay out basic guidelines for its government structure. A fivemember board of selectmen functions as the executive, policymaking body. A representative town
meeting made up of 54 members elected from six precincts constitutes the municipal legislative
branch. To oversee day-to-day governmental operations, the selectmen appoint a town administrator,
whom the charter designates as the chief administrative and financial officer. The town accountant,
treasurer/collector and assistant assessor constitute the other primary financial officers.
While overall the charter and bylaws provide sparse information about the roles and responsibilities
of most officeholders, there is a detailed town administrator chapter in the charter that provides for a
strong, centralized government structure. All department heads (save the superintendent of schools)
report to the town administrator. This position also makes recommendations for all department head
appointments, subject to approval by the select board.
The current town administrator, who was appointed in 2012, has overseen a recent string of
management appointments. July 2014 saw the hiring of an assistant assessor to head up the assessing
department that had lacked a long-term manager for about four years. In June 2014, a new
treasurer/collector was appointed to replace the longtime incumbent who resigned in March 2014.
That officeholder had also been the town’s technology manager and benefits administrator. These
responsibilities will no longer fall under the treasurer/collector, however, allowing the new manager
to focus on the position’s typical responsibilities. In July 2014, a part-time benefits administrator
position was created and filled to manage insurance and other benefits for all town and school
employees.
School Background
A recent, extended period of administrative turnover in the school district has added further impetus
to consolidation. Four people have served as the superintendent of schools since 2009. The third of
Town of Swampscott
5
these was hired on an interim basis in April 2013 and only worked part-time. Before that year ended,
the long-serving school business manager left, and some of his duties were performed by a part-time
consultant. In January 2014, the school committee hired a new school business manager who lacked
experience in the role and only stayed in the position until June 2014. Effective February 2014, the
committee hired the latest superintendent, elevating her from the assistant superintendent position she
had held for about 18 months.
The current superintendent possesses ample institutional knowledge gained from working in the
district for 26 years. In her short tenure as superintendent, her emphasis on accountability and
willingness to test longstanding assumptions have helped to garner the respect and trust of local
officials. To create stability for the district, the school committee put her under contract until 2019.
Coincidentally but conveniently, the town administrator’s contract extends to 2017.
The superintendent works at the direction of the five-member school committee. Relatively speaking,
the school committee membership is somewhat inexperienced, all of them having served for less than
three years. The chair was elected in 2012, two other members in 2013, and the final two in 2014.
This means that no one is entrenched with a “business-as-usual” attitude, but rather there is more
room to evolve as each determines the best way to fulfill their responsibilities. Based on discussions,
there appears to be cautious openness to the idea of consolidation. The greatest concern is that the
school committee will relinquish too much of its role as school budget advocate. A countervailing
notion is that consolidation, in addition to enhancing fiscal responsibility, can create a greater
partnership with municipal government officers, thereby allowing school administrators to take more
advantage of their expertise.
With consolidation already being contemplated, at the departure of the last school business manager
in June 2014, the superintendent decided to reach out to the town government for temporary help
with managing financial operations. Since then, the town accountant has split his time 50/50 between
his municipal duties and acting as the interim school business manager. Essentially, this has allowed
the town and school to explore instituting a more complete financial consolidation on something like
a pilot basis. Already during this interim period, town/school communication and collaboration has
been strengthened, and thus far, any apprehensions over potential personality clashes or ownership
disputes have not proven valid.
Budget Process
Swampscott’s town charter provides the basic outline of the budget process, assigning its
coordination to the town administrator and calling upon the school committee to submit a budget for
early incorporation into his municipal plan. Practically speaking, the town accountant does much of
the budget analysis work, including forecasting, proposing annual budget guidelines, compiling
Town of Swampscott
6
departmental budget requests, and working with the town administrator to create an annual budget
report. After the town administrator presents a budget analysis and proposal to the select board and
finance committee, the selectmen vote on and submit their budget version to the finance committee.
In the end stage, the finance committee conducts appropriate investigations, makes necessary
adjustments, and presents the final version to town meeting for deliberation.
Capital planning for the school department is incorporated within the overall, long-term municipal
plan. As laid out in bylaw, the school committee, along with all other town boards and departments,
submits an annual report of all anticipated capital projects to the capital improvements committee.
The committee then evaluates submissions based on the “need, impact, timing and cost of these
expenditures and the effect that each will have on the financial position of the town” and reports its
findings to the finance committee.
For the first time this current fiscal year, FY15, the school department created a budget that is sitebased. This is a major transition in thinking and will likely cause some initial consternation, but the
goal of site-based budgeting is to better analyze how much each school building actually needs and
spends. Anxiety about potential infighting between schools notwithstanding, it is a very common
budget model, an excellent way to track expenditures, and also corresponds with the Department of
Education’s reporting requirements. Although the decision to move to site-based budgeting was
made by the superintendent’s predecessor, she fully embraces it as it is in keeping with her objective
of creating more accountability. Principals now have complete responsibility for managing their own
budgets.
Budgetary cooperation between the school department, town administer and town accountant,
although historically good, has had its ups and downs. The school department has tended to trust
forecast figures and accept budget amounts presented by the accountant. However, in the recent years
of administrative turnover, that built-up trust waned, and there were some difficult budget struggles.
However, last year, both sides recommitted themselves to a good faith collaboration effort, in part
due the realization that either side stands to lose whenever a disunified budget is presented to town
meeting to be argued on the voting floor. Accordingly, the most recent budget year went
considerably smoother, and better cooperative groundwork has been laid.
To further the collaborative developments, the town has revised a budgetary tri-chair committee.
Comprised of the chairs of the select, school and finance boards along with the town administrator
and superintendent of schools, this committee had been dormant in recent years. But when active in
the past, budget participants felt that regular meetings of the committee helped to support better
communication and openness in the process.
Town of Swampscott
7
Consolidation Environment
Besides financial operations, local leaders have been considering consolidating three other functional
areas: human resources, information technology, and facilities. These operations are currently
organized as follows:
Human Resources (HR): The town’s personnel manager administers HR policies and
negotiates with all bargaining units town-wide, but her role in everyday, school-related HR
functions is limited to processing workman’s compensation claims. Despite the school
department’s unique HR needs and large personnel contingent, it has no dedicated HR
manager, and those functions have been shared in a somewhat unstructured way among a few
school employees.
Information Technology (IT): The school has an IT department consisting of a MIS director,
network administrator, and tech specialist. Since the March 2014 departure of the former
treasurer/collector, no long-term decision on municipal IT management has been made. Until
officials decide whether to create a new town IT department or to consolidate with the
school’s, as an interim measure, the town has arranged to have a school IT employee manage
the town’s IT functions, paying a portion of his salary for this service.
Facilities: Within the town’s department of public works, there is an employee designated to
coordinate facility work for four town buildings on a part-time basis, using staff from the
department’s laborer team as available. The department contracts for weekly custodial
services. Within the school business office, there is a facilities department to manage the
needs of five school buildings and a field house. A director oversees this group, managing an
assistant director, two laborers and 16 custodians. He also functions as the central
procurement officer for the school department as a whole.
At Swampscott’s annual town meeting in May 2014, voters passed an article to consolidate facilities,
but thus far, there has been little forward momentum on this. Based on discussions, both sides seem
in agreement that the new facilities unit will be a municipal department, notwithstanding the schools’
greater need for facilities support on a day-to-day basis. Whereas the town has more to gain from this
merger by getting access to additional and more specialized employees, the lack of progress is
puzzling. This highlights the importance of a dynamic leader or leaders taking ownership of
formulating the end goal and systematically moving the process through essential milestones, and
this similarly applies to the financial consolidation process.
Consolidation Analysis
Numerous conditions and events have coincided to set the stage for a town/school financial merger.
In particular, the departures of various officeholders within the past six months put the consolidation
movement on fast-forward. As each vacancy happened, there was a practical need to create greater
collaboration between various municipal departments and school administration. Vacuums associated
Town of Swampscott
8
with payroll operations and IT management occurred with the departure of the prior treasurer/
collector. Likewise, the last school business manager’s exit created an immediate need for a qualified
person to oversee the school department’s budget management and daily accounting operations.
Fortunately, the pilot consolidation has been eased by the many years of knowledge and experience
among the remaining managers and staff and the flexibility they have demonstrated in taking on new
tasks as responsibilities shifted. As consolidation continues to move forward, officials are justified in
presuming that it should help identify duplicative processes and redundant controls that could be
eliminated to thereby maximize process efficiencies while also providing staff with more time to
devote to higher-level analytical work.
Another present condition favorable to the merger is the apparent, sincere open-mindedness of the
officials on both sides of the equation. For a consolidation effort to be successful, we cannot
overstate the importance of it receiving unambiguous support from elected and administrative
officials throughout the process. Foundationally, it requires the mutual trust of municipal and school
leadership and can be sustained effectively by creating formal policies and procedures designed to
buttress the cooperative arrangement. Based on conversations, it appears the essential qualities
needed for this relationship have been developing and expanding as the pilot version has progressed.
Unlike some communities, Swampscott is also fortunate that it decided years ago to implement a
sole, integrated financial database for the town and school district, establishing a contract with Tyler
Technologies Inc. to provide and support its Munis software for that purpose. The former treasurer/
collector-IT manager, however, had maintained a policy of tight controls over Munis to the extent
that only a bare minimum of managers and staff were provided system access.
In the current absence of a town IT manager, and with the cooperation of the school’s IT director, the
town accountant quickly pursued a course of action to expand Munis access and data entry
privileges. By the end of August, the software had been installed on the computers of all
administrative and management personnel in the school business office and the individual schools.
Munis representatives also came to town to provide these new users with training on relevant system
modules. The timing of this is especially important since it allows school principals to review their
own budgets in real time for this first year of site-based budgeting. This development will also be a
key factor supporting consolidation by permitting designated staff to enter data into the system
directly, reducing the workload of employees of the newly consolidated office.
While much progress has already been made, as Swampscott continues along the path to full
financial consolidation, there are many other considerations that need to be systematically addressed.
In the next section of the report, we provide guidance for each of these in turn.
Town of Swampscott
9
Organizational structure and staffing
The first questions to be addressed for the consolidated finance office are organizational. Where will
it fit within the local government structure? And what staffing is required? As noted earlier,
Swampscott’s charter designates the town administrator as chief financial officer (CFO). Unlike the
other Massachusetts communities that have embarked on this type of merger, in Swampscott, the
accountant, treasurer/collector and assessing offices are independent departments, not consolidated
jointly under a finance director or CFO. The existence of an encompassing municipal finance
department is not a prerequisite for shifting school-related financial functions into general
government operations, however. This can be achieved by folding these tasks into a new, centralized
accounting office, which we will refer to as the CAO.
Presently, the accounting department consists of only two full-time employees, the town accountant
and assistant town accountant. Apart from the school facility personnel now involved in a separate
consolidation, the school business office also had minimal staffing. It consisted of the former
business manager, a payroll manager, an accounts payable manager, and an administrative assistant.
However, the school business office did not have oversight of all school-related finance and
accounting functions. For instance, in the last couple of years, much of the analysis and data
compilation for creating the annual school budget was done by an executive secretary to the
superintendent of schools. Additionally, the special education director’s administrative assistant has
been doing most of the ongoing grant-related accounting work.
One of the new superintendent’s early projects was to review the job descriptions of all
administrative managers and staff to determine the functions most appropriate to each employee and
eliminate duplicative tasks. This has resulted in an inventory of responsibilities that she and the
accountant can use to assign all finance and accounting tasks to the CAO and to create new
functional job descriptions for employees. Based on the job responsibilities we reviewed, we suggest
the CAO could be staffed by four to five full-time-equivalent employees.
Another consideration for the new department relates to employee unions. Most of the school
employees who may potentially transfer to the new office are members of the school district’s
administrative assistants union. Neither the town accountant nor his assistant belongs to a union
because their work involves access to comprehensive financial and personnel data that could
compromise contract negotiations. It could be argued that this type of data access necessitates that all
CAO employees also be confidential, but this could be subject to union negotiation. Furthermore,
within the overall government structure, the CAO would be a town, not school, department and
therefore the administrative assistant contract signed under the school committee would no longer
apply to anyone who transferred to it. We suggest that the town agree to continue to pay any union
Town of Swampscott
10
transferees at their existing salaries and thenceforth grant them salary increases aligned with those of
other personnel bylaw employees.
We envision a CAO overseen by a department head, who reports to the town administrator and
whose title could be director of central accounting. The volume and complexity of school accounting
tasks, plus the ongoing need for the superintendent and school committee to have access to an
individual who can provide them with up-to-date data and analyses for decision making, compels us
to advise that one CAO employee be designated as school accountant. The director would still have
general oversight of all accounting functions, and school officials could call on either person for
high-level analysis. However, on an everyday basis, the school accountant would function as school
liaison, and his or her work would focus solely on school-related finances and accounting, including
budget development, financial reporting, journal entries, and grant-related bookkeeping. Most
importantly for the success of the merger, school officials must feel confident that on budgetary
matters they can maintain a trusting and confidential relationship with this person.
Within the merged office, the state’s Department of Elementary and Secondary Education (DESE)
will require that the person with either delegated or overall responsibility for school finances have a
school business administrator license. Obtaining this license involves rigorous standards and a
significant time commitment, as laid out in the Code of Massachusetts Regulations, 603 CMR 7.09.
As a prerequisite, the aspirant must have an initial license in another educational role and at least
three years of employment experience in a districtwide, school-based, or other educational setting.
For the educational work experience, DESE may accept three years of business management-related
employment as a substitute. The individual must also pass the Communication and Literacy Skills
component of the Massachusetts Tests for Educator Licensure.
Furthermore, 603 CMR 7.09 requires the candidate to be knowledgeable in various subject matters,
including among others, financial planning, accounting systems, municipal and school finance laws,
and personnel matters. The final requirement is the completion of either a post-baccalaureate
practicum or internship of 300 hours in a school business administrator role. As an alternative to this
last stipulation, a candidate with at least three years of non-school-related management experience
can submit to a DESE panel review. The numerous years the town accountant has worked in a senior
management role, along his time as interim school business manager, would seem to provide good
criteria for the panel review option.
In centralizing school and municipal accounting, we also recommend that the town administrator
delegate his role as the town’s chief procurement officer to an individual in the CAO. The town
currently lacks formal policies and procedures for procurement, although for larger purchases it
has a regional agreement with the City of Salem. The school business office, on the other hand,
Town of Swampscott
11
had been doing all its procurement in-house. Since, conceptually, this consolidation involves the
school department transferring all the financial responsibilities of its business office to the new
unit, this would include vendor contract negotiation and procurement. We therefore suggest that
the town send an employee for training to become a certified public purchasing officer.
One area of financial responsibility that must not be transferred to the CAO is the collection of
receipts for programs such as school lunches, student activities, or building rentals. An accounting
office must maintain a separation from the receipt and disbursement of funds, because it must be able
to impartially review the bookkeeping related to them. Instead, school department employees must
receive and deposit these receipts, maintain their own activity records, and submit appropriate
turnover reports to the treasurer/collector and report copies to the CAO. The CAO’s purview would
still extend, however, to advising on relevant internal controls and auditing these activities.
Finally, there is the question of oversight for nonfinancial functions. Traditional school business
offices are oftentimes tasked with nonfinancial managerial responsibilities, such as handling
everyday issues that could arise in school lunch or transportation programs. And to some extent, this
had been the case in Swampscott. The facilities consolidation will transfer some of these nonfinancial
tasks away from the school department, but for the others, it would be wise to assign responsibility
within the school administration, whose closer position to the operations enables better
responsiveness. At the same time, consolidation will relieve the school department of responsibility
for vendor contract negotiations. Thus, the town and school sides will need to come to agreement on
who will handle the different aspects of contract management (i.e., setting and reviewing adherence
with contract terms versus dealing with nonsystemic issues that may arise on any given day).
Budget considerations
We must also consider how consolidation will impact Swampscott’s net school spending. Based on
each school district’s foundation enrollment, DESE annually calculates a minimum required budget
for that district, which is known as its net school spending (NSS) requirement. DESE also analyzes a
community’s socioeconomic data to calculate the minimum amount of money it must contribute to
the NSS requirement, with the balance being provided by the state as Chapter 70 aid. Over the years,
Swampscott typically appropriates significantly more than the NSS minimum. In the latest data
available, DESE credited the district for meeting 143 percent of its NSS obligation in FY14, which
provides budgetary leeway for moving to a unified CAO.
In crediting a community for its NSS contribution, DESE considers not only the money directly
appropriated by the local governing body to the school department for salaries and expenses. It also
factors other municipal expenses associated with the district, such as employee health insurance,
Town of Swampscott
12
retirement plans for certain categories of school personnel, and the indirect administrative costs
associated with activities performed by municipal personnel in support of school functions.
To calculate compliance with NSS for each new school year, DESE relies on data submitted by the
school district in end-of-year financial and student enrollment reports, per 603 CMR 10.04. Although
the Swampscott school district reports annual figures by cost category of the town’s expenditures
beyond the school departmental appropriation, there has been no formally documented agreement on
how these costs are derived. Instead, the district has accepted figures provided by the town
accountant. Technically, DESE requires town and school officials to establish a formal, written
agreement on the allocation of municipal costs included in NSS calculations. Although an informal
accounting arrangement has worked in the past, we recommend that, as added support for the
changes expected through financial consolidation, the town administrator, accountant, and
superintendent develop a written cost allocation agreement to be approved by the board of selectmen
and school committee.
Moving some school personnel over to a new town department will reduce the school budget by their
salaries. At the same time, the extensiveness of school-related work to be conducted in the CAO
means that the town can be credited for more administrative expenses. If the unit includes a person
who only does school-related accounting work, as we recommend, 100 percent of his or her salary
can be credited as an expenditure for the schools (but none of his or her insurance or retirement
costs). These examples illustrate the need to work out these kinds of details in a formal agreement
that will apply for all the staff working in the CAO and elsewhere in the town government supporting
the school’s mission. This agreement and its resulting calculations should be reviewed by the parties
annually and the documents maintained for audit purposes. In addition, the school department should
be sure to annually review the listing of employees being assessed for insurance and retirement costs.
We have already discussed assigning a school-focused CAO position to be a trusted budgetary
advisor for the school committee and superintendent. Another way to foster continued faith in a fair
budget process is by establishing a formal agreement on the allocation of revenues to the school
department and municipal government. This type of agreement has proven effective in many
communities with and without town/school consolidations but has been cited as particularly valuable
in Barnstable, which has had a very successful financial merger.
In such an agreement, the community establishes a set allocation ratio to apply in every stage of the
budget, from the initial phase of revenue projections, to subsequent adjustments occurring in the
budget season based on new information, and to any unexpected income that may become available
during the fiscal year. All parties must understand and agree that the ratio is not subject to midyear
changes for this approach to be effective. Since state law prohibits the earmarking of general fund
Town of Swampscott
13
revenues, a community would typically document this type of agreement as either a written policy or
memorandum of understanding.
The parties should also plan for what will happen in the event of revenue shortfalls. Although NSS
requirements somewhat insulate the school’s budget, there is no similar buffer to preserve minimum
expenditure levels for town government. It therefore tends to experience the greater impact from
budget cuts.
To determine a proper ratio, a small joint committee should be formed to do an analysis of spending
over a ten-year period with any revenue or expenditure aberrations being factored out. The goal is to
find a fair middle ground that will provide equal prospects for future gains. It also makes sense to net
out or extract off the top the revenues needed to cover fixed costs, such as debt principal and interest,
bond costs, pension contributions, unemployment compensation, employee benefits, and property
and liability insurance. Otherwise, the task becomes complicated when amounts attributable to town
and school personnel or operations must be assigned.
Finally, the revived tri-chair meetings can also help facilitate the consolidation by affording a
forum to air viewpoints, provide direction, and review progress. In these early phases, it would
be most effective to establish a set schedule of frequent meetings, and as each meeting
approaches, create and distribute agendas. Later in the process, the meetings could be less
frequent and more aligned with the annual budget season. Since these meetings only involve
committee chairs (along with the town administrator and school superintendent), it is also
important that the chairpersons commit to sharing their feedback on the tri-chair meetings with
their fellow committee members by including updates as agenda items for their own meetings.
Location of the CAO
Planners must also decide where to locate the CAO. Most central town departments, including the
two-person accounting office, are situated in the Elihu Thomson Administration Building, which
functions as Swampscott’s town hall. Based on conversations though, this converted Victorian
mansion is unfortunately close to administrative capacity. Certainly, there is no room for additional
staff in the accounting office area. School business office personnel, along with other central school
administrators, have been working in the middle school, whose unused space is also limited. The
police department moved to a newly constructed building in October 2013, which left a vacant
building with fairly recent updates and wiring. There is also a vacant, former senior center that could
be considered.
Factors that will influence the site choice include the amount of money and effort needed to create a
well-functioning office environment and the proximity to central school and town administration. In
Town of Swampscott
14
considering reusing any vacant building, decision makers will also have to weigh that option with
any other potential future plans. A building could be selected because of its capacity to house other
potential consolidated departments besides the CAO, like facilities or IT. Alternatively, one may be
ruled out because it makes more sense for the town to sell it. In any case, the new department will
realize greater cohesiveness and efficiency once all team members are physically brought together.
Munis expansion
As mentioned previously, an early objective of the pilot consolidation was to extend Munis view and
edit permissions to more employees. It is our understanding that an attempted August 2014 rollout hit
some snags, but a new effort is forthcoming. Presently, certain personnel in each school building can
access site-connected budget data, but the vendor must do more programming and on-site training
before plans for greater data entry decentralization can be implemented. Once that happens,
designated employees in each location will begin entering purchasing information in Munis,
replacing a process that had relied on paper purchase orders and duplicative data entry.
Under the new process, certain school employees will key in electronic purchase orders that the
CAO’s accounts payable (AP) manager can review and approve online. Subsequently, those same
school employees will also enter invoice data associated with the purchases. After reviewing the data
online, the AP manager can contact specific Munis users about any questionable entries. Then, after
approving the invoice entries, the AP manager will use the data to create payment warrants for
approval by the director of accounting, superintendent, and school committee, and submission to the
treasurer/collector to disburse the funds.
After this automated AP process has been implemented satisfactorily, we recommend that officials
consider decentralizing other data entry functions on a staggered schedule. Munis can be
programmed to allow entry of receipt information at the department level, and Swampscott’s
treasurer/collector is open to this change. The school department already does its own bank deposits,
providing the treasurer/collector with turnover reports and deposit slip copies. Instead of
treasurer/collector staff redundantly keying in data that had already been input to turnover
spreadsheet reports, this information can be entered only once, at the school building level. Then
treasurer/collector personnel can compare the information received in hard-copy with data school
employees input to Munis prior to approving it as valid in the treasurer’s receipts module. The
efficiencies created by this will go far to improve the timeliness of reconciliations between the
treasurer/collector, schools and accountant. Historically, these had lagged for months, and we
commend the new treasurer/collector on his plan to institute a weekly reconciliation schedule, which
this new procedure would facilitate.
Town of Swampscott
15
The treasurer/collector’s office is also responsible for processing payroll. Munis is already populated
with every regular employees’ pay rates and standard work hours, so that only exception data needs
to be entered into it weekly (biweekly for most school personnel). This task had already been
somewhat decentralized to the school department, since the school business office’s payroll manager
does Munis payroll entries for all school employees. Establishing the CAO does not necessarily need
to impact this arrangement. However, sometime in the future, town and school administrators could
consider further decentralizing this responsibility out to the school building level.
Another future consideration for maximizing Munis capacity involves fully implementing the
features and tools of its budget module across town departments and right down to the school level,
since principals will be managing their individual site budgets. Doing so can simplify the compilation
and submission of annual budget requests. It would also allow CAO staff to load approved budgets
directly into the appropriation ledger without rekeying information.
Implementing the Financial Consolidation
For a town to consolidate certain municipal and school operational functions, state law requires the
community to locally accept M.G.L. c. 71, §37M by majority votes of its school committee and town
meeting. Any consolidated operation can be subsequently dissolved by a majority vote of either
party. The school committee voted in favor of the financial merger in August 2014, but no
consolidation article has been presented to town meeting yet.
Beyond the legal requisites for consolidation, to assure the best results for an effective and lasting
merger, we recommend that the town and school formalize it in a memorandum of understanding
(MOU). Given the fast pace of the financial merger, a committee should be formed without delay to
begin working out the details of the MOU. As guidance for framing a comprehensive MOU, we
suggest that it include the following:
1. Statement of purpose. This spells out the goals of consolidation.
2. Legal references and limitations. Among items in this section could be a reference to the
acceptance of M.G.L. c. 71, §37M and a statement about the continuing budgetary authority
of the school committee.
3. Time period. When is the consolidation effective? Does the MOU need to be reapproved, by
whom, and at what junctures?
Town of Swampscott
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4. Implementation plan. This section provides an implementation time frame, assigns
responsibilities, establishes procedures for reporting progress to the selectmen and school
committee, and states the cooperation expected from school and municipal personnel. The
MOU committee may also choose to set out a schedule of consolidation meetings between
the town administrator and superintendent of schools.
5. Structure and personnel. Here the MOU establishes the department head title, provides a
high-level statement of responsibilities, and cites his or her reporting position within
municipal government. Other key positions can also be identified. The appointing authority
can be spelled out: Should these be joint town-school appointments, or the town
administrator’s with school committee approval? The MOU committee may also want to
provide details on the hiring process, supervision, and training needs.
6. Statement of services to be provided. Categories to consider include:
o
o
o
o
o
o
o
o
o
o
Procurement and accounts payable approvals
Vendor contract negotiation
School payroll coordination
Warrant assembly
Budget preparation assistance
Ongoing budget oversight
Internal financial reporting
External reporting to DESE
Grant accounting
Collective bargaining analysis
7. Statement of services that will not be provided. This list could include:
o
o
o
o
o
o
Budget policy
Routine purchasing
Revenue collection and turnover to the treasurer/collector
Obtaining grants
Supervising the school transportation or lunch programs
Supervising Medicaid billing
8. Budget considerations. Here is it important to state which budgets will be expended for the
salaries of personnel in the new department, both in the initial year and subsequent ones. This
section can also incorporate net school spending and revenue allocation agreements by
reference.
Town of Swampscott
17
9. Process for resolving disputes. Disputes between the parties to the MOU may arise, and
therefore the agreement should provide a process for resolving disagreements, including
escalation guidelines.
10. Process for amending MOU. This section should acknowledge that the MOU is a working
document subject to change through a stated amendment process.
11. Process for dissolution. The MOU needs to explain the steps and notice needed for either
party to dissolve the consolidated accounting department.
12. Signatures and dates.
Conclusion
Swampscott’s local officials and employees have taken many constructive and prudent actions in the
initial stages of financial consolidation, but more needs to be done to bring about a successful
merger. Whereas the momentum until now has been driven by expediencies, we hope that the
guidance presented in this report will help illuminate the path forward, which will require intensified
planning, collaboration, and leadership. To keep it on track, at minimum, we recommend that the
town administrator and school superintendent commit to meeting on a standard, regular basis. This
will help to establish a clear process to air potential issues and formulate solutions, which will be
vital to fostering an effective collaboration that meets the needs of both parties.
Town of Swampscott
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APPENDIX
ADDITIONAL RECOMMENDATIONS
Below we offer some suggestions for improving existing practices and policies as well as prospective
ones related to the financial merger.
1. Develop policy and procedure manuals for financial operations. Swampscott’s new
treasurer/collector has plans to develop cash management policies and circulate them to
municipal and school departments that handle money. We commend him in this objective, and
we suggest other financial managers also consider creating policy and procedure manuals for
their staffs. This will be especially helpful within the CAO as its full set of responsibilities begins
to coalesce. The manuals should state policies, outline specific tasks required to accomplish
policy objectives, and explain the internal controls designed to assure the intended outcomes of
activities. Creating the manuals helps managers to identify redundant controls and make risk
assessment decisions about the cost of sustaining certain controls or adding new ones.
2. Improve grant recordkeeping. While the CAO will be responsible for day-to-day grant-related
accounting, obtaining the grants will remain a school administration function. It is therefore very
important that school administrators forward grant documents to the CAO timely. We suggest
that the CAO director and superintendent jointly issue a memorandum directing school personnel
who manage grants to create portable document format (PDF) versions of them upon receipt and
email them to the CAO’s school accountant. The school administrators should also maintain
electronic databases of the PDFs for their own records.
3. Establish an ongoing internal audit function within the CAO. With more staff on hand in the
new CAO and the efficiency dividends that will eventually accrue post-consolidation, we suggest
that, down the road, the CAO director integrate a series of internal audits into his department’s
annual work plans. Complementing the independent audit in supporting strong fiscal oversight,
internal audits seek to verify the existence and effectiveness of internal controls. These controls,
which can be preventative or detective, include examples such as segregation of duties,
approvals, authorizations, verifications, physical asset security, reconciliations, inventories, and
policies and procedures. The program could be initiated by a memo from the CAO director and
town administrator declaring the intent to reaffirm internal controls and cash handling procedures
through periodic reviews of departmental records.
4. Channel technology purchasing decisions through the MIS director. Although site-based
budgets give school principals full authority over their technology purchases, we advise the
Town of Swampscott
19
superintendent to establish a policy requiring them to refer their purchase intentions to the MIS
director first for his review. This will help to ensure department-wide compatibility of hardware,
software, and auxiliaries. Referring purchases to the MIS director can also help minimize
expenditures because he may know about effective options that are less expensive or existing
purchases that can be shared or expanded. He can also seek discounts through group purchases,
and his procurement experience can help ensure adherence with state purchasing regulations.
5. Consider purchasing software for managing the scheduling of substitute teachers. Software
exists that allows school personnel to report absences online and designate specific substitute
candidates, then auto-dials them, and generates time and attendance updates. We recommend the
MIS director research the options and do a cost-benefit analysis that weighs the expense against
the possible efficiency impacts on this otherwise time-consuming process.
6. Implement a biweekly payroll cycle town-wide. Doing so will reduce paperwork, simplify
reporting, and ease workloads for treasurer/collector and CAO staff. It takes no more effort for
departments to report two weeks of payroll data versus one, but eliminating the associated
processing work for the central financial staff every other week will allow them to spend more
time on other tasks. Biweekly payroll is the most common standard in the public and private
sectors because of its accounting, cash flow, and productivity advantages. Any payroll cycle
change would need to be bargained with the town’s unions, however.
7. Maintain one, centralized database of employee leave time balances. Between the town and
school operations, staff use at least four databases to track employee leave time accruals and
usage, which is an inherently inefficient system. This set-up also leaves the town with no
definitive source for corroborating or challenging any employee claims of sick or vacation
balances. The failure to maintain a reliable database on an ongoing basis also complicates the
town accountant’s annual task of reporting the municipality’s leave balances.
In place of the two databases maintained by the school department and the Excel workbook used
by the personnel manager, we suggest that the town convert these records into Munis. The
treasurer/collector’s office already uses Munis to process payroll weekly, including recording the
use of sick, vacation and personal time. When an employee receives a Munis pay advice, it
displays any leave time used in the period but not his or her current balances because that data
has never been added to Munis. We advise the town IT consultant to consult with Tyler
Technologies about this conversion and schedule training on doing Munis updates, both
individually and aggregately based on contractual changes, to make Munis the single, reliable
source of current leave time data.
Town of Swampscott
20
ACKNOWLEDGMENTS
This report was prepared by the Department of Revenue, Division of Local Services:
Frederick E. Kingsley, Bureau Chief, Municipal Data Management & Technical Assistance
Zack Blake, Director, Technical Assistance Section
Tara Lynch, Project Manager, Technical Assistance Section
In preparing this review, DLS interviewed or received information from these individuals:
Matthew Strauss, Select Board Chair
Thomas Younger, Town Administrator
David Castellerin, Town Accountant
Christine Raposo, Assistant Accountant
M. Ronald Mendes, Treasurer/Collector
Nancy Lord, Personnel Manager
Gino Cresta, Director of Public Works
Jill Sullivan, Former Selectman
Town of Swampscott
Ted Delano, School Committee Chair
Amy O’Connor, School Committee
Pamela Angelakis, Superintendent of Schools
Joanne van der Burg, Executive Secretary
Garrett Baker, Facilities Director
Kevin Kaczynski, MIS Director
Clare Gorman, Accounts Payable Manager
Danielle Leonard, Payroll Manager
Nancy-Jo Kelly, Administrative Assistant
Janet Hebert, Administrative Assistant
21

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