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FINAL - ATM 2024 Finance Committee Recommendations to the Voters
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Source page 1
Recommendations of the Finance Committee
to the Voters of Canton, Massachusetts
2024
TOWN OF CANTON
ANNUAL TOWN MEETING
MONDAY, MAY 13, 2024 at 7:00 p.m.
Informational Virtual Meeting on May 7, 2024 7-8 p.m.
See Page 4 for details.
Morse Auditorium
Canton High School
900 Washington Street, Canton, MA
Study this report and come to Annual Town Meeting.
Bring this report with you.
_________________________________________________________
YOUR VOTE at Town Meeting is important
$148.7 million will be considered for
because it establishes the priorities for our schools,
appropriation by Canton Town Meeting
public works, public safety, town government and
Voters for Next Year’s expenditures.
future direction for our environment.
The Town, upon request, will endeavor, to the
greatest extent possible, to make available any
and all visual and audio devices and assistance for
the disabled. For more information, please call
781-821-5000.Source page 2
ANNUAL TOWN MEETING – MAY 13, 2024
TABLE OF CONTENTS
Page #
Finance Committee Report ……………………………………………………….……… 5
Annual Town Meeting - Charts and Exhibits
Figure 1 – Historical Comparative Summary of Expense Growth
FY14-FY24 ……………………………………………………………………... 10
Figure 2 – Reserve Accounts & Bond Rating Agency Expectation ……….…… 12
Additional Sources of Funds ..……..……………………………………………………… 13
Town Finance Terminology …………………………………………………………………. 22
A Guide to Participating at Town Meeting …………………………………………….. 23
Note to All Voters Concerning Town Meeting Procedures ……………………….. 24
Summary of Revenue and Expenditures ……………………………………………….. 25
Revolving Funds ………………………………………………………………………………… 33
Vote to Transfer Available Funds ……………………………………………………….. 103
Operating Budget by Voting Category FY 2025 ……………………………………… 104
Operating Budget by Department – Detail FY 2025 …………..…………………… 106
Five-Year Municipal Capital Plan for FY 2025-2029 (includes self-supporting) 114
Five-Year School Committee Capital Plan for FY 2025-2029 …………………… 116
Annual Town Meeting Articles
Art. Page #
1 Elect a Moderator …………………………………………………………………………. 26
2 Adopt Rules to Govern Town Meeting …………………………………………………… 26
3 Hear Reports of Committees Appointed at Prior Town Meetings ……………… 28
4 Act on “Consent Agenda” ……………………………………………………………………. 29
5 Collective Bargaining Agreements under the Select Board ……………..……… 30
6 Personal Service Contracts under the Select Board ………………………….….. 30
7 Set Salaries of Elected Officers …………………………………………………………. 31
8 Pay Bills of Prior Fiscal Year ……………………………………………………………….. 32
9 Adjust Fiscal 2024 Accounts ……………………………………………………………. 32
10 Authorize Certain Revolving Funds ……………………………………………………… 33
11 Insurance Proceeds ………………………………………………………………………..… 34
12 Accept General or Session Laws Enacted by the General Court ……………….. 34
13 Appropriation to Supplement the Commonwealth’s Chapter 90 Program …. 35
14 Community Recognition Supplemental Funding …………………………………….. 35
15 “Omnibus” Capital Outlay Program ……………………………………………………… 36
th of July Community Celebration …….
16 Approval of Funding for the Annual 4 56
17 Recommendations of the Community Preservation Committee ………..…….. 57
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ANNUAL TOWN MEETING – MAY 13, 2024
Annual Town Meeting Articles (cont’d.)
Art. Page #
18 Appropriation to Increase Special Education Reserve Account ……………….. 62
19 Appropriation to Increase Capital Stabilization Account …………….…………. 62
20 Establish 1860 Washington St. Redevelopment Stabilization Account …….. 63
21 Rescind Unused Borrowing Authorizations ………………………………………… 64
22 Appropriation to Transfer Opioid Settlement Funds into the Opioid
Special Revenue Fund ……………………………………………………………………….. 65
23 Appropriation of Proceeds from the TNC Per Ride Assessment Funds …..… 65
24 Amend By-Law Article IV Section 12 (Voting) and Section 17 (Motion
To Require the Use of Written Ballots) ………………………………………………… 66
25 Amend By-Law Article VII Part B (Finance Committee) ……………………….. 67
26 Article to Transfer Shepard Pond, Bolivar Pond, Silk Mill & Messinger Pond
From Select Board to Conservation Commission …………………….…….………. 68
27 Appropriation to Increase the Conservation Land Fund ……………………….. 69
28 Appropriation to Fund Museum Improvements at the Paul Revere
Heritage Site ……………………………………………………………………………………. 70
29 Remove Property Maintenance from Department of Public Works ………….. 71
30 By-Law Modernization Study Committee Creation …………………………………. 72
31 Accept Saddleback Lane and Horseshoe Lane as Town Ways …………………. 74
32 Add Zoning By-Law Section 9.10 Canton Junction Overlay District …………. 75
33 Amend Zoning By-Law Section 4 ……………………………………………………….. 86
34 Amend the Zoning Map of the Town of Canton ……………………………………… 90
35 Amend the Zoning By-Law Section 8.2 Multifamily Dwelling ………………….. 92
36 Amend Zoning By-Law Section 3.1.4 Table of Use …………………………………. 94
37 Appropriate Funds to Meet Expenses for Next Fiscal Year (FY25) …………… 103
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ANNUAL TOWN MEETING – MAY 13, 2024
Pre-ATM Public Informational Meeting on
Tuesday, May 7, 2024 7-8 p.m. via Zoom.
7:00 PM Eastern Time (US and Canada)
Please access the following for the Informational meeting:
https://us02web.zoom.us/j/84941698045
Webinar ID: 849 4169 8045
Or Telephone:
Dial(for higher quality, dial a number based on your current location):
+1 929 205 6099 US (New York)
+1 301 715 8592 US (Washington DC)
+1 305 224 1968 US
+1 309 205 3325 US
+1 312 626 6799 US (Chicago)
Question Submissions for the Pre-ATM
Public Informational Meeting may be submitted
no later than noon on
Friday, May 3rd by emailing
atm@town.canton.ma.us.
For information regarding Articles, please access the following address:
https://town.canton.ma.us/1012/2024-Annual-Town-Meeting
4Source page 5
ANNUAL TOWN MEETING – MAY 13, 2024
Finance Committee Report
Fiscal Year 2025 Proposed Budget and Overview
The Finance Committee would like to acknowledge the elected officials, committee
members and municipal and school personnel who all work hard to balance the needs of
the town with the resources available. Although just four years removed from the
outbreak of the COVID-19 pandemic, Canton’s history of sound fiscal management,
collaborative relationships across municipal government and the school department,
along with infusions of funding from the state and federal government, have allowed us
to maintain, and in several areas enhance services. Canton remains in a strong financial
position that has been enhanced by the availability of state and federal pandemic related
funding.
Finance Committee Discussions
The voters should read the Finance Committee discussions on each article. The
discussions that follow each motion are intended to give insight into the Committee's
decisions and the considerations inherent in each motion. In some cases the Finance
Committee may recommend that an article be postponed indefinitely. A vote is not
unanimous, a minority discussion may be provided offering the voter an additional
perspective on the article. It should be noted that a vote to "postpone indefinitely" may
occur for a variety of reasons. This can occur when the information needed for a vote was
not available at the time of the vote, because a decision was made by the article’s sponsor
to postpone the article, or because the article required no action.
Select Board Positions
This year the Select Board has put forward their positions on certain articles. We have
included in the report their conclusions and recommendations regarding articles that
relate to their general superintendence over the administration of town affairs
Fiscal Year 2025 Proposed Operating Budget
Article 37 provides a detailed budget for fiscal year 2025 (FY25). The Finance Committee
is recommending an FY25 general fund operating budget of $119.7 million, and combined
enterprise fund operating budgets of $18.0 million. The FY25 budget proposed by the
Finance Committee continues Canton’s sound fiscal management that has put us in a
position to both maintain and enhance services.
The $119.7 million FY25 budget recommended by the Finance Committee in this year’s
warrant is expected to maintain and enhance our current level of services, fund
contractual increases to our public employees,
Finance Committee Budget
continue formalizing a central maintenance model Recommendations
for the municipal buildings and address rising • $5.19 Million Increase in Operating
special education costs. The recommended Budgets, which includes:
operating budget represents a 4.53% increase • $2.55 Million School Budget Increase
over the FY24 budget approved at the 2023 • $1.32 Million Municipal Budget Increase
Annual Town Meeting (ATM). This includes a • $1.32 Million Increase in Fixed Costs
4.76% increase in the School Operating Budget, a 4.95% increase to the Municipal
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ANNUAL TOWN MEETING – MAY 13, 2024
Operating Budget and a 3.84% increase in fixed costs. Overall, the Finance Committee
recommends that the School Department receive an additional $2.55 million and the
Municipal Operating Budget an additional $1.32 million increase from FY24.
Each year, the Town’s cross functional Revenue Committee meets in late January or
early February, after the release of the Governor’s proposed state budget, to forecast the
expected Town general fund revenues for the next fiscal year. These revenue sources
include property taxes, state aid, and local receipts such as motor vehicle excise taxes,
hotel and meals taxes, interest, fees and payments in lieu of taxes. By intention, the
Revenue Committee forecasts revenue conservatively, to maximize the likelihood that
actual revenue won’t fall short of the budget plan, ensuring that the Town “lives within its
means”. The Finance Committee uses this revenue forecast, as well as information on
fixed costs (including health insurance, pension, debt service, trash collection and
insurance) to set targets for the Municipal and School Operating Budgets. The FY25
recommended Municipal and School Operating Budgets are aligned with the targets set
by the Finance Committee, based on the Revenue Committee forecast, and are
$27,940,736 for Municipal Departments and $56,038,598 for the School Department.
The FY25 budget recommended by the Finance Committee assumes that property taxes
will be increased $1.75 million less
2024 Residential Tax Rate: $9.97 Per Thousand
than the maximum allowed under • $4.59 School Operating and Capital
Proposition 2 ½ (78.7% of general • $2.34 Municipal Operating and Capital
fund revenue). FY25 will be the • $2.90 Fixed Costs
fourth year of the 30 year payment in • $0.13 State & County Charges
lieu of taxes (PILOT) agreement with
the newly combined Tufts Health Plan and Harvard Pilgrim Health Care Organization,
now Point32Health, establishing their new corporate headquarters in Canton at the former
Reebok site. This health care company is recognized as a non-profit and therefore not
subject to property taxes. However, with the PILOT agreement they have agreed to
annually contribute to the Town’s recurring revenue stream the starting amount of $1.6
million, with 3% increases annually. Although this amount is no longer considered
property tax, it is considered a local receipt and is included in that revenue category. The
Tax Levy Limit does not decrease under Proposition 2½ rules when a property’s taxable
status changes. However, in fairness to all Canton property tax payers, it is appropriate
to reduce the tax levy by the revenue amount shifting from taxes to local receipts.
However, if a new debt-exclusion is approved, it would be appropriate to use this unused
levy capacity to offset the amount needed for a new debt-exclusion. The revenue forecast
does project a $873 thousand increase in new property tax growth in FY25.
Local receipts (8.2% of general fund revenue), including the $1.75 million shift of property
tax revenue to local receipts, are budgeted at $913K, or 9.9%, higher than FY24. Hotel
and Meals Excise Taxes for the second year in a row are the highest they’ve ever been
in the Town’s history. This appears to reflect an economy well on its way to recovery, at
least in these two sectors. In addition, a silver lining of the past year’s increases in interest
rates is the Town’s Interest Income performance. Interest Income has not been at the
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ANNUAL TOWN MEETING – MAY 13, 2024
current levels for 15 years, as rates have been abnormally low over that time frame, since
the 2008 world economic crisis.
The Governor issued her proposed FY25 State Aid budget (9.4% of general fund
revenue) this past February. The Governor’s proposal recommends a mere $148
thousand, or 1.3% increase over the FY24 State Aid budget for the Town. Proposed
Education related aid increased 1.1%, or $71 thousand, and General Government related
aid increased 3.1%, or $86 thousand.
Enterprise Funds Increases
The recommended Water Enterprise Fund operating budget is an increase of 2.8%, to
$10.1 million. The growth is primarily due to increases in the MWRA assessment. Going
forward, in order to reduce reliance on borrowing the Water Enterprise strategy is to build
a working capital cash reserve sufficient enough to borrow for a smaller percentage of
capital investments. The recommended budget for the Sewer Enterprise Fund is $7.4
million, an increase of 4.6%. The increase is spread ratably across all cost categories.
The recommended budget for the Rink Enterprise Fund has been set at $495,140,
reflecting a 14.2% increase related primarily to increases in electricity and allocated
general fund expenses.
Bond Rating
In January of 2023, Standard & Poor’s assigned its AAA long-term rating to the 2023
Canton general obligation (GO) municipal purpose bonds and affirmed the same rating
on Canton’s GO bonds outstanding, reflecting the Town’s solid financial position and
practices. This is the highest bond rating afforded to municipalities in the United States
and is even higher than the rating assigned to the United States government, given only
to entities that consistently demonstrate sound fiscal management. This rating allows the
Town to borrow money for capital projects at the lowest available interest rates. The
estimated total reserve amount, a key benchmark for rating agencies, at the end of Town
Meeting is $18.5MM, or 15.07% of the FY ’24 General Fund Budgeted Expenditures.
Historical Perspective on Canton's Finances
As the economy continues to fluctuate and rebound from the impacts of the pandemic,
the Finance Committee has attempted to balance maintaining and enhancing services at
a sustainable rate, continuing to address our Other Post-Employment Benefits (OPEB)
liability, maintaining our infrastructure and preserving funds needed to weather economic
downturns that come without warning and last for unknown durations.
Fiscal Year 2022 – (7/1/21 – 6/30/2022)
At the 2021 ATM voters approved an FY22 budget based on $106.7 million in forecasted
revenue and $109.9 million in forecasted expenses. The expenses were budgeted higher
than revenue by $3.2 million. Free cash was allocated one time expenditures for the
Memorial Hall exterior renovation ($1.2MM), the special education reserve account
($660K), the athletic field snack shack and bathrooms ($600K), School revolving accounts
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ANNUAL TOWN MEETING – MAY 13, 2024
replenishment ($500K), snow & ice deficit ($200K), and a land taking off Pleasant Street
($15K).
Fiscal 2022 was a solid year for the Town, financially speaking, with revenues coming in
ahead of expenditures by $1.89 million. Revenue performance was strong due to a
variety of factors impacting all major revenue categories, Property Taxes, Local Receipts,
State Aid and Transfers.
Property tax revenue collections for FY 2022 were $1.15MM better than plan. All of this
increase can be attributed to “New Growth” coming in higher than plan. Real Estate and
Personal Property New Growth taxes were $253K and $1.014MM better than plan,
respectively. Changes in how utility valuations are calculated continued to impact
Personal Property New Growth.
Local Receipts continued their rebound in FY ’22, beating budget by $1.89MM and prior
year by $1.5MM. Most notably, Motor Vehicle Excise Tax and Building Permits beat
budget by $774K and $428, respectively. Although, combined these two categories were
down from prior year by $406K. Hotel and Meals Excise came in better than budget by
$371K. Hotel Excise had a very strong improvement over prior year by $140K or 108%.
Meals Excise also improved significantly from prior year by $156K or 53%. Combined
Hotel & Meals Excise of $718.3K has eclipsed the previous high of 2019, by just over
$100K. The other category that beat budget significantly was School Medicaid
Reimbursements, besting the budget by $231K.
State Aid came in $229.7K higher than budget, with $140.1K attributed to higher Charter
School Reimbursements, and the balance attributed primarily to Property Tax Exemption
Reimbursements.
Transfers from other funds were more than planned by $350K. Solar net metering credits
were $100K better than plan due to higher electricity rates paid to the Town for kilowatts
generated by the solar farm. $250K in insurance reimbursements were also received
which offset related expenses.
On the expenditure side, it was another positive year with ~$1.28MM in appropriation
turn backs. As a result of all these factors reserve levels increased $1.16MM to 20.02%.
of FY23 expense budgets.
Fiscal Year 2023 – (7/1/22 – 6/30/2023)
At the 2022 ATM voters approved an FY23 budget based on $112.7 million in forecasted
revenue and $115.7 million in forecasted expenses. Free cash was allocated in the
amount of $2.98 million to fund the Galvin Middle School Feasibility Study ($1.5MM),
Capital Stabilization Account ($1.0MM), Special Education Reserve account ($250K), Fire
contract EMT Stipends ($178K), July 4th Community Celebration ($35K), Easements
($10K), and replenishing the Community Recognition Fund ($5K) from Free Cash.
8Source page 9
ANNUAL TOWN MEETING – MAY 13, 2024
Fiscal 2023 was another solid year for the Town, financially speaking, with revenues
coming in ahead of expenditures by $3.37 million. Revenue performance was strong due
to a variety of factors impacting three of the four major revenue categories, Local
Receipts, State Aid and Transfers.
Property tax revenue collections for FY 2023 were $336K less than plan. This is a function
of the collection rate of 99.63% in the year of tax. Real Estate and Personal Property
New Growth taxes were $68.8K and $24.1K better than plan, respectively.
Local Receipts continued their remarkable rebound in FY ’23, beating budget by $4.33MM
and prior year by $2.4MM. Most notably, Earnings on Investments beat budget by
$1.37MM, a 988% improvement over the prior year. This was the highest interest
earnings on record for the Town, and was a function of the Federal Funds Target Rate
increasing from 1.5% at 7/1/22 to 5.25% by 6/30/23, or 350%. The Town’s Treasury
division actively managed its cash investments in this hypergrowth rate environment.
Other notable increases included Motor Vehicle Excise Tax which beat budget by
$1.05MM, reflecting a 5.5% improvement over FY 22. Building Permits beat budget by
$602K. Hotel Excise Tax came in better than plan by $342K and was the highest amount
on record reflecting the addition of the Hilton Garden Inn that opened during Covid. Meals
Excise Tax also beat budget significantly from prior year by $331K and also reached a
new high. Combined Hotel & Meals Excise of $1.02MM has eclipsed the previous high of
FY ‘22, by $305K, or 42.5%. The other category that beat budget significantly was School
Medicaid Reimbursements, besting the budget by $144K.
State Aid came in $103.3K higher than budget, with $63.6K attributed to higher Lottery
Aid, $36.2K in higher Property Tax Exemption reimbursements, and $4.2K in higher
Charter School Reimbursements.
Transfers from other funds were more than plan by $582K, entirely related to solar net
metering credits (NMC’s). NMC’s were better than plan due to higher electricity rates
paid to the Town for kilowatts generated by the solar farm, which were the highest on
record since the Pine Street Solar Farm was constructed. The NMC rates do vary as they
are impacted by market prices, which are reset twice per year by the Department of Public
Utilities (DPU). The FY ’23 rate was 35.1% higher than the previous high in FY ’22.
However this rate has since been adjusted down by DPU.
On the expenditure side, it was another positive year with ~$1.44MM in appropriation
turn backs. As a result of all these factors reserve levels increased $2.02MM to 20.47%.
of FY24 expense budgets.
Fiscal Year 2024 – (7/1/23 – 6/30/2024)
At the 2023 ATM voters approved an FY24 budget based on $118.3 million in forecasted
revenue and $123.0 million in forecasted expenses. Free cash was allocated in the
amount of $4.6 million to fund supplemental funding for the Library Roof/HVAC project
($1.17MM); Capital Stabilization account ($1.0MM), Special Education Reserve account
($1.0MM); Ch. 90 Roads Supplement ($740K); Land Acquisition at 27 Neponset St. for
9Source page 10
ANNUAL TOWN MEETING – MAY 13, 2024
Down Town parking ($320K); Capital Budget Contingency ($250K); Police contract
Education Incentive Stipends ($76K); July 4th Community Celebration ($35K); and
replenishing the Community Recognition Fund ($2.5K).
We are anticipating local receipts to continue their strong performance at predictable
sustainable levels. The Town budgeted conservatively, however, so that local receipts
can support the FY24 budget and replenish Free Cash reserves. Overall we anticipate
the Town’s cash reserves to be maintained at or above the 15% target.
It is the Town’s conservative approach to budgeting revenues that is responsible for this
expected result. Not knowing what the next year will bring, or when the next economic
crisis will come or how long it will last, should be major factors influencing the Town’s
continued conservative approach to maintaining its solid financial footing.
Historical Review of Expenses
Figure 1 provides an historical view of the relative level of expenses between the School
department, the Municipal government, and Fixed Costs (i.e., health care, pension, debt
service, etc.). School expenses have increased 4.8% on average annually since FY14
while municipal expenses have increased 4.6%. Fixed costs have increased 3.4%. Total
expenses have increased 4.3%. The Finance Committee has historically noted that
managing employee benefit costs is a critical component in managing the Town’s
financial stress. It should also be obvious that increasing the number of Town employees
has a direct impact on the fixed cost budget. The Town has historically worked with its
municipal and school employees to mitigate the rising cost of healthcare, pension and
OPEB, which now comprise about 17.5% of the Town’s overall budget, down from 20%.
The slightly higher rate of increase in School Department expenses can be attributed to
an increase in special education costs and the steps, lanes and longevity increases built
into the teacher contracts. Municipal and school employee contracts include increases
for employees for longevity, steps (number of years served) and lanes (promotions or the
amount of post-graduate education for teachers), even when there is no cost of living
10Source page 11
ANNUAL TOWN MEETING – MAY 13, 2024
adjustment (COLA). When there is a COLA, employees can receive both. The School
Department contracts include more steps than the municipal contracts, and have more
lanes with no restrictions on the number of employees that can receive the promotional
increases.
Free Cash - This is a misunderstood Both the Municipal and School budgets contain “wild
term created by the Dept. of Revenuecards”, line items that cannot be accurately predicted in
(DOR). It represents the advance. In the case of the Municipal budget, the
“Undesignated Fund Balance” in the amounts required for snow and ice removal and for public
General Fund. It should only be used
safety overtime are examples. For the Schools, it is the
for one-time costs or for extraordinary
expenses. Using "Free Cash" to federally mandated costs for students with special
supplement operating budgets should education (SPED) needs, particularly in cases where
be avoided if at all possible. It isthose needs cannot be met within the district and instead
generated primarily from revenues students must be placed in programs out of district. It’s
received in excess of budgeted
revenues and from underspent budget simply not possible to predict when such students will
move into or out of the district or when the needs of
appropriations. It is certified annually
existing students will change, potentially causing
by the DOR and is reduced by deficits
in any town account or impacted variances between budgeted and actual costs.
positively or negatively by changes in
Additionally, the state has allowed significant rate
tax receivables balances.
increases for private special education programs and
transportation costs have increased significantly. Also, the current surge in costs of
equipment and materials is a challenge impacting both School & Municipal expenses.
Status of the Town's Reserves
Budget variances are inevitable. The Town's reserves protect against unexpected costs
exceeding the budgets approved at ATM. The General Fund’s operating budget includes
$600,000 for the Finance Committee Reserve account, which can cover extraordinary or
unforeseen expenditures. Any remaining balance in this account is transferred to Free
Cash at fiscal year-end as in previous years.
The Town also maintains three sources of permanent "reserves" (savings accounts) that
serve as potential sources to fund one-time or unplanned extraordinary expenses. Figure
2 displays the Town's historical reserve balances. Free Cash requires a majority vote at
town meeting to be appropriated. The Stabilization Fund requires a 2/3rds vote at town
meeting to be appropriated. The Assessor’s Overlay Reserve Fund is included in Figure
2 as a reserve, although it is not all available for appropriation. The Overlay Reserve is
the fund used for paying tax exemptions and abatements. It can only be accessed for
other purposes if an overlay surplus is declared by the Board of Assessors. This results
in a release of money from the Overlay Reserve Fund into the Overlay Surplus account.
The Town estimates potential Overlay Surplus by reducing the Overlay Reserve for
estimated exemptions and abatements. Currently, the Town’s permanent reserves are
$24.97MM, or 20.31% of expenses before any appropriations at this year’s Town
Meeting.
11Source page 12
ANNUAL TOWN MEETING – MAY 13, 2024
Figure 2: Reserve Accounts & Bond Rating Agency Expectation
(in millions)
$30.0
$25.0
$4.4
$3.2 $4.2
$20.0
$2.3
millions
$15.0 $2.5 $10.3
$3.7 $3.8 $10.1 $10.0
$4.3
$3.0 $9.4
$10.0 $2.3 $8.5 $18.4
$1.3 $7.0 $7.7
$5.6 $6.3
$4.6 $5.1
$5.0 $8.8 $9.0 $10.2
$5.7 $6.6
$3.3 $3.8 $4.2 $4.9 $4.4
$2.9
$0.0
7/1/13 7/1/14 7/1/15 7/1/16 7/1/17 7/1/18 7/1/19 7/1/20 7/1/21 7/1/22 Bond 7/1/23
Rating
Free Cash Reserves Stabilization Fund Overlay Reserves Agency
Target
In addition to providing a possible source of funding for one-time expenditures, or
unforeseen or extraordinary one-time emergency situations, the reserve funds are viewed
as a collateral source when rating agencies determine the Town's bond rating. Bond
rating agencies look for a reserve of 15% of expenses for AAA rated communities.
Canton's prudent fiscal management has allowed the Town to earn the highest long-term
bond rating (Standard & Poor's AAA) offered to municipalities in the United States. This
allows Canton to issue bonds for debt capital projects at the most favorable interest rates.
The Town would incur increased borrowing costs if a downgrade in Canton's bond rating
were to occur. A downgrade in the Town's bond rating results in higher interest rates for
new borrowing. Each downgrade can represent an increase of approximately 25 to 50
basis points or 0.25% to 0.50%. Each year, the ATM approves approximately $4.0 to
$5.0 million of additional debt for capital projects, some years higher, some lower. A
0.25% to 0.50% increase in interest rate equates to approximately a $30,000 to $60,000
increase in the cost to borrow $1 million over the life of a 20 year bond.
The Finance Committee recommended that the Town strengthen its reserve position
Assessor’s Overlay - This account
during the years following the 2008 general property
sets aside funds for property tax tax override. Figure 2 above shows that Canton’s
exemptions and abatements. reserves have grown from $8.8 million at the end of
However, if the Assessors declare a FY13 to $24.97 million at the end of FY23. Reserves
surplus, funds can be released for were used during economic downturns to reduce the
appropriation by Town Meeting.
While we consider the entire overlay
impacts to operating budgets and related services as
balance as a cash reserve, much of well as to cover one-time expenses. As the economy
it may be needed for future turned around, the Town took steps to grow and
abatements granted by the Board maintain these reserves and not use them for
of Assessors. operating budgets.
The Finance Committee adopted a policy, in a year of surplus, to recommend increasing
the Town’s reserves by 1% (of expenses) per year until reaching 15%. Amounts above
12Source page 13
ANNUAL TOWN MEETING – MAY 13, 2024
this target can be reinvested into the Town’s requirements, such as needed capital
projects (e.g., roads and buildings) along with funding other liabilities.
Since reserves are above the targeted level for FY24, in addition to maintaining our
reserves at 15.0%, the Finance Committee recommends ~$6.4 million in funds be used
to address several items including: Public Safety Communications Network System
Replacement project - ~$1.62 million (Article 15); Addition to the Special Education
Stabilization account funding - $1.6 million (Article 18); Addition to the Galvin MS Capital
Stabilization account - $1.0 million (Article 19); Establish 1860 Washington St.
Stabilization account - $1.0 million (Article 20); Road Improvements Ch. 90 Supplement
– $1.0 million (Article 13); Establish Opioid Special Revenue Fund - ~$154 thousand
(Article 22); July 4th community celebration - $35 thousand (Article 16); By-Law
Modernization Study Committee - $22 thousand (Article 30); Conservation Land Fund -
$7.5 thousand (Article 27); Community Recognition Fund - $5 thousand (Article 14).
In Article 15, $1.0 million from Memorial Hall Exterior Renovation capital project surplus
is recommended as the primary funding source for replacement of Fire Engine 6. This is
surplus in that project and it is appropriate to reappropriate surplus from existing capital
project funds in order to minimize the need for new funds. The Memorial Hall project was
completed under budget.
Additional Fund Sources
The Federal government passed legislation in 2021 known as the American Rescue Plan
Act (ARPA). These funds are available to Canton from the U.S. Treasury to continue to
address cost, revenue and other impacts of the pandemic. ARPA funds are more
substantial than the $2.1 million that was received through the CARES Act. The Town
of Canton was allocated $2,491,635 in ARPA funds as a direct recipient. 100% of these
funds have been received. In addition Norfolk County (the county government itself) was
allocated $137 million to be shared with its 28 member communities on a per capita basis.
Canton’s share of these Norfolk County funds, as a subrecipient, is $4,485,127.
Combined the Town is eligible to receive $6,976,762. These funds must be committed
by December of 2024 and fully expended by December of 2026.
There are six specific categories within which the ARPA funds can be expended. Those
categories are: 1) Public Health; 2) Negative Economic Impacts; 3) Services to
Disproportionately Impacted Communities; 4) Premium Pay; 5) Infrastructure; and 6)
Revenue Replacement.
The Select Board is the authorizing authority for use of all of the ARPA funds. However
when using funds coming from Norfolk County, the County Commissioners have
established a thorough vetting process to ensure the intended use of the funds requested
are compliant with the strict eligibility requirements established by Treasury. Lack of
compliance can result in Treasury taking back the related funds, even if they’ve already
been spent, creating potential financial risks for the community and the County.
13Source page 14
ANNUAL TOWN MEETING – MAY 13, 2024
Accordingly, the reporting requirements on the use of these funds is complicated and
onerous.
Given that these are “one-time” funds, and not recurring revenues, it is a best practice to
not rely on these funds to support expenses that will require a continuation of funding
once the ARPA funds are fully expended. Accordingly departments and community
members have submitted requests primarily in line with this expectation.
The Select Board has voted to allocate nearly 100% of the $6.97 million in ARPA funds
for 24 meaningful projects across each of the six expenditure categories. Unfortunately
the U.S. Treasury has changed the rules governing use of the funds since the program
was first introduced. These changes have had unintended negative consequences
regarding the use of funds allocated by Norfolk County. The rule change has a significant
impact on what types of projects are able to be funded with the Norfolk County funds.
Despite a Massachusetts congressional appeal, Treasury would not change its decision
on a significant rule change. The result is that 90% of the Norfolk County funds must fit
within narrow expenditure categories requiring significant documentation and delays in
funding and completing most of the projects. In contrast the ARPA funds received directly
by the Town can be used for any lawful government purpose, which is the rule governing
the Revenue Replacement expenditure category, and should have been the rule to govern
the funds that funnel through Norfolk County. Accordingly, all of the directly received
funds have been deployed to 10 different projects. Of the 14 projects needing to be vetted
by Norfolk County, 9 have been approved to date, 1 is under review by the County as of
this writing, and four more will need to be submitted through a time intensive process.
However, the ARPA funds do represent ~$7MM in funding for the Town’s priorities that it
otherwise would not have.
In addition to our reserves, the Town also has several other sources of funds. These
funds may be controlled by Town Meeting, by a board or by a committee. Often, the
use of these funds is restricted by state or federal law. In some cases, the funds can be
spent for “any lawful purpose” if the Town hasn’t earmarked them for certain expenses.
Finally, due to the timing of inflows and outflows from the funds, the balances can vary
greatly throughout the year. The table below is not an exhaustive list of funds, and
generally includes funds with more than $100,000 and does not include encumbrances -
committed uses of the funds. Mitigation Funds are the last grouping of seven funds in
this list.
14Source page 15
ANNUAL TOWN MEETING – MAY 13, 2024
Name of Fund Controlled By 7/2021 7/2022 7/2023 3/2024 Source of Funds Use of Funds
Ambulance Town Meeting $1.5M $1.8M $2.4M $2.1M Ambulance Receipts Any related lawful purpose
Animal Control Revolving Police Chief $99K $97K $98K $97K Animal Control fees Animal Control dept expenses
Animal Control Donations Police Chief $91K $104K $110K $111K Animal Control donations Animal Control dept expenses
American Rescue Plan Act Funds Select Board $0 $1.2M $4.3M $2.0M Federal Treasury ARPA Grants ARPA defined expenditure purposes
Bond Issuance Finance $250K $277K $241K $231K Premiums received from borrowing Reduce debt service costs
Cemetery Perpetual Care Town Meeting $521K $540K $578K $592K Payments for cemetery perpetual care Cemetery improvements
Chaisson Memorial Fund Library $418K $440K $430K $437K Bequests Library needs
Circuit Breaker Schools $1.4M $2.0M $829K $849K State Reimbursements Special Education Costs
Community Preservation Town Meeting $2.0M $2.2M $2.4M $2.9M Community Preservation Tax CPA authorized projects
Conservation Land Fund ConCom $160K $166K $191K $187K Appropriations by town meeting Purchase of conservation land
Council on Aging Revolving Fund COA $127K $211K $239K $244K COA Program fees and donations COA expenses
Dental Insurance Trust Fund Finance $1.1M $1.2M $1.3M $1.4M Dental insurance contributions Dental insurance claims & related costs
Health Insurance Trust Fund Finance $6.6M $7.5M $10.3M $7.9M Health insurance contributions Health insurance claims & related costs
Insurance Proceeds Various Depts. $15K $0 $28K $13K Insurance reimbursements under $150K Repair/replace damaged property
Library Grant Library $90K $111K $104K $122K State grant offset receipts Any related lawful purpose
Library Revolving Fund Library $126K $119K $141K $156K Library fees including for passport applications Books & materials for loan and passport costs
OPEB Trust Finance $6.4M $9.1M $10.5M $12.3M Appropriations by town meeting Retiree Health Benefits
Paul Revere Rolling Mill Revolving Select Board $0 $12K $36K $34K Rent, fees, donations & grants Rolling Mill & Barn expenses
Police Detective Bureau Police Chief $198K $198K $22K $31K Forfeitures Police investigative work
Police Drug Forfeiture Police Chief $163K $116K $199K $350K Federal drug forfeiture program Police investigative work
Plymouth Rubber DIF Fund Finance $258K $914K $3.1M $866K R.E. Taxes from Revere Site Properties Debt Service related to Developer Agreement
Recreation Revolving Recreation $286K $339K $725K $843K Recreation program fees Costs associated with Recreation programs
Sale of Lots & Graves Select Board $89K $99K $117K $120K Sales of lots & grave fees Cemetery related expenses
School Athletics Schools $299K $329K $363K $491K Sports fees, game receipts Athletic program costs
School Bus Fees Schools $110K $80K $143K $226K Bus fees School transportation costs
School Donations Schools $214K $175K $283K $291K Donations to school department Any lawful purpose unless specified by donor
School Food Service Schools $206K $137K $1.0M $1.0M Receipts from school cafeterias Operate school cafeterias
School Rentals Schools $298K $198K $235K $193K Rents collected from use of school facilities School facility costs
School Tuition Schools $464K $358K $346K $425K Fees for pre-school and extracurricular programs Payment of program costs
Special Education Reserve Schools/BOS $300K $600K $410K $1.4M Appropriations by town meeting Special Education Costs
Street Betterments Town Meeting $95K $125K $166K $173K Street Betterment fees Street Betterment debt service
Street & Sidewalk Improvements Select Board -$1.2M -$781K $242K $0 Chapter 90 State Aid Road and sidewalk repairs
Unemployment Claims Human Res. $296K $250K $379K $449K Appropriations by town meeting Unemployment costs
Billboard Select Board $2.0M $1.9M $1.6M $1.3M Mitigation / Donation payments Any lawful purpose unless specified by donor
BrightView Select Board $624K $547K $511K $429K Mitigation / Donation payments Any lawful purpose unless specified by donor
Ponkapoag School Tower Select Board $76K $56K $56K $22K Mitigation / Donation payments Any lawful purpose unless specified by donor
Randolph St/Avalon Select Board $429K $429K $367K $360K Mitigation / Donation payments Any lawful purpose unless specified by donor
Reservoir Pond Tax Pledge Select Board $484K $425K $385K $319K Mitigation / Donation payments Any lawful purpose unless specified by donor
T Mobile Select Board $0 $14K $0 $0 Mitigation / Donation payments Any lawful purpose unless specified by donor
University Station Select Board $568K $465K $343K $336K Mitigation / Donation payments Any lawful purpose unless specified by donor
Capital Budget
The Capital Budget is used first to pay debt service on all existing debt within the tax levy,
$3.4 million in FY25. The remaining amount is used to fund capital projects identified in
the Capital Planning Committee (CPC) 5-year plan. The Finance Committee recommends
that Canton continue its responsible practice of funding capital expenses at least 5% of
revenue in recognition of the fact that asset depreciation is a real cost. To meet this goal
the total Capital Budget recommended for FY25 represents 7.1% of expected revenue.
Allocating the Town's limited funds between the operating expenses needed to maintain
our services and the capital expenses needed to maintain our buildings and infrastructure,
is always a balancing act. The Finance Committee believes it is important to continue to
address capital needs to maintain the Town’s infrastructure which is used to deliver
services to the community.
The Finance Committee concurs with the recommendations as vetted and refined by the
CPC as presented in Article 15. The municipal requests include $1.04 million in cash
capital projects. $1.41 million in eight municipal capital projects are recommended to be
15Source page 16
ANNUAL TOWN MEETING – MAY 13, 2024
funded with debt in the general fund: $492K for two Dump/Sander replacement Trucks;
$353K for Audio Video Equipment for 11 Police Cruisers and 50 Police Officers; $162K
for replacement of a 6,000 gallon Fuel Cell at the Bolivar St. Garage; $158K for
replacement of Truck 74 – F550 Dump Truck; $102K for Randolph and York Street
Intersection improvements; $90K towards the replacement of Fire Engine 6; and $60K for
replacement of Unit 55 Brush Chipper. Contained in CPC’s recommendations is that the
Town continue to introduce hybrid vehicles into its fleet. This is being done in these
requests with Police for appropriate vehicles.
In FY25, the Schools were allocated $1.1 million for cash capital projects as
recommended by the CPC. CPC is also recommending $500K in debt funding for core
cabling infrastructure improvements and $300K to be borrowed for a rooftop HVAC unit
replacement at the Canton High School.
In addition, the CPC recommended vehicle and equipment capital improvement projects
for the Water and Sewer Enterprise Funds totaling $235K to be funded from enterprise
cash reserves. Using cash reserves where practical instead of borrowing eliminates
interest costs the Town would incur from borrowing. CPC is also recommending that:
$280K be borrowed by the Water Enterprise Fund to pay for the “phase 4” Water System
Management Plan; and that $215K be borrowed for Lead Service Line Inventory &
Replacement Planning. The Sewer Enterprise is also requesting to borrow $1.7 million
for the Year 1 Sewer System Capital Improvement Plan, which may be subsidized by the
MWRA through their grant programs.
The Town administration and Select Board have leveraged an additional $204K in ARPA
funding for Granular Activated Carbon (GAC) Filter replacements that don’t fit within this
year’s capital plan. This is in addition to $5.8MM in School & Municipal projects already
being advanced with ARPA funding.
Community Preservation Act
We will also have the opportunity to vote
Community Preservation Act Surcharge
uses of the Community Preservation Act
The CPA surcharge is calculated as 1% of
your real estate tax bill after an exemption
(CPA) funds, which are generated by a
amount is applied. Abatements are available 1% surcharge on our property tax bills,
from the Board of Assessors for Seniors and as well as state matching in FY25.
Low Income Households. Article 17 includes two years of funding
allocations after the FY24 pause in the
CCPC funding process. The first two items to be funded are the administrative costs
allowed at 5% of estimated revenues, and a 10%, or $90.4K, required allocation into the
Historic Resources expenditure category. Nine additional projects are being brought forth
by the Canton Community Preservation Committee (CCPC). The nine projects include:
1) Funding $224K to pay the sixth year of debt service in FY25 for the Paul Revere
Heritage site land acquisition. This is a 10 year bond and therefore will be a recurring
allocation for four additional years; 2) $40K to fund the Affordable Housing Trust
Coordinator position; 3) $502.5K for the Gibson Field Lighting project; 4) $141K for
16Source page 17
ANNUAL TOWN MEETING – MAY 13, 2024
Hemenway Window replacements; 5) $175K towards the JFK Elementary School
Playground; 6) $452.5K towards Phase 1 of a Library Park; 7) $350K to fund a Pequitside
Playground; 8) $100K to create a Master Plan for the Wardwell Conservation Area; and
9) $100K for a Wentworth Recreational Facility.
Contract Obligations
Canton is fortunate to have many dedicated employees that work hard to serve our
residents. The Finance Committee continues to recommend, along with the Select Board
and School Committee, that these employees be compensated and receive benefits
commensurate with that offered by our benchmark towns. We also believe that our town
employees should receive annual increases that reflect the current economic conditions
and balanced with the spending limits mandated by Proposition 2 1/2.
Canton residents should be aware that the recommended budget in this year's warrant
includes $1.25MM for wage increases for the municipal departments and $1.83MM for
wage increases for the school employees, inclusive of cost of living adjustments
(COLA’s), step, lane and longevity changes.
On the Horizon
• School Space Needs: The School Department has studied the school building needs
of the Town, including an assessment of building capacities and educational visioning
for the Schools, an evaluation of present and projected needed repairs, and an
analysis of the best solution for housing the administrative offices. As part of the
follow-up to that evaluation, the School Committee and the Select Board have
previously voted to advance the application of a Statement of Interest to the
Massachusetts School Building Authority (MSBA) for the Galvin Middle School.
After the fourth such application in a process competing for limited funds, the School
Department was finally invited into MSBA’s “Core Program”! In October of 2022, the
MSBA invited the William H. Galvin Middle School into the Feasibility Study phase.
The project has been progressing to plan since then. In March of 2023, Leftfield was
appointed as the Owner’s Project Manager (OPM) for the Feasibility Study. In June of
2023, Ai3 Architects was selected as the Designer.
Superintendent of Schools, Derek Folan, has remarked that the GMS Building Project
is an exciting and inspiring opportunity to bring a state-of-the-art facility to the Canton
community. It will energize and elevate the entire Canton Public School District at all
levels, and it will provide our middle school students and staff with an exceptional
learning environment. It has the potential to be a crown jewel for our community. The
project team is now fully engaged in the Feasibility Study. The previous months were
spent on educational visioning and programming, as well as space planning, and the
first submission to the MSBA known as the PDP (Preliminary Design Program) was
submitted in October 2023. In December of 2023 the School Committee, at the
17Source page 18
ANNUAL TOWN MEETING – MAY 13, 2024
recommendation of the Superintendent and the School Building Committee, voted to
support a 5 – 8 grade configuration, removing grade 5 from the elementary schools,
include a full auditorium, and to build new, rather than renovate and expand. This
approach has an additional benefit by addressing capacity issues in the Town’s
elementary schools. The next step in the study was the PSR (Preferred Schematic
Report) which was submitted in January 2024.
The project continues to be refined and it is expected that the MSBA Board will
consider the project for approval and funding in August of 2024. To date this entire
phase of the project has been funded with $1.5 million that was appropriated at the
2022 Annual Town Meeting. MSBA’s total share of the project cost may be in the 30%
to 40% range, with the difference paid by the Town. The intent is to present the
funding of the project for approval to the voters in the Winter of 2024/2025.
• Municipal Buildings Central Maintenance: The Town is in its first year of
establishing a Central Maintenance Division (CM) that currently falls under the
direction of the Department of Public Works. A new position of Municipal Facilities
Director was added in the FY24 budget and the existing Building and Grounds staff
now work under the direction of this newly hired division head. Initially, the goal of the
Central Maintenance Division will be to maintain critical systems in all municipal
buildings so that expensive repairs can be avoided through timely and consistent
inspections, proper maintenance and timely repairs.
The Town believes it will realize budgetary efficiencies by streamlining service
contracts for HVAC, plumbing, electrical, sprinkler and fire alarm systems.
Additionally, the division has moved existing utility and building maintenance budget
lines from all municipal departments into the CM budget, eliminating the burden of
individual department heads from processing monthly utility and maintenance bills.
The long-range plan (3 to 5 years) is to grow the Central Maintenance Division so that
it becomes its own department and can expand services to encompass maintaining
all municipal buildings & grounds and to provide custodial services to all municipal
buildings. The next step in this process is being proposed at this Town Meeting under
Article 29, which is to formally remove the Property Maintenance Department from the
Department of Public Works by officially establishing a Central Maintenance Division
reporting directly to the Town Administrator and the Select Board. With the Town’s
most expensive investments being its building assets, it is most prudent to the elevate
this maintenance responsibility to a free standing division with direction from the Chief
Executive.
Town Administration had previously met with all department heads to discuss the
program and to advise them of a potential reduction to their operational budgets that
would result from harvesting existing building maintenance and utility funds. The
proposal was received positively by all department heads.
18Source page 19
ANNUAL TOWN MEETING – MAY 13, 2024
Finally, participation in a central maintenance program will relieve department heads
with little or no facility maintenance experience from reacting to predictable and
preventable emergencies and allow them to focus on managing their departments and
improving service delivery to the residents of Canton.
• Roads: Canton, along with all other Massachusetts communities, has traditionally
relied on Chapter 90 grants (currently about $800K per year) from the state in order
to repair the Town’s road system. Unfortunately, the purchasing power of this funding
has eroded dramatically given the significant rise in road paving costs. As a result the
Town’s roads have deteriorated more quickly.
The Town’s last road study suggested that ~$20 million was needed to bring the
Town’s roads up to a good condition. Unless there is a significant increase in Ch. 90
funding, Canton will need to consider prioritizing investing more Town dollars into
maintaining the roadways. It is for this reason that last year $740K was recommended
at the Annual Town Meeting as a supplement to the Ch. 90 grant. With the Town’s
reserves in a healthy position this Town Meeting in article 13, $1 million is being
recommended to supplement Ch. 90 funding. Further the funds are intended to be
available immediately in order to not only address more roads in FY25, but to be able
to bid out road projects right away, rather than having to wait until the State makes its
grant funding available.
• OPEB: Canton has made promises to its employees to not only provide pensions
upon retirement, but subsidized health, dental and life insurance. The Town only
started setting aside money for these Other Post-Employment Benefits (OPEB) at
2012’s Town Meeting with the establishment of the OPEB Trust fund. The unfunded
liability for these benefits is currently estimated by the Town’s actuary to be ~$94.1
million. The funded amount of this liability is currently $12.3 million. The Finance
Committee is recommending placing $1.35 million into this fund for FY25. The current
funding strategy is to increase this funding commitment by $100K annually until
reaching $1.5 million, which would be in FY 2027.
At the same time we are closing in on full funding of the Town’s pension obligations –
a different liability. The Town, along with all other Norfolk County towns and agencies,
is assessed annually by the Norfolk County Retirement System (NCRS) its share of
both the current pension obligations and the unfunded pension obligations. The FY
2025 actuarially determined assessment is ~$7.6 million for Canton. NCRS is
targeting being fully funded by FYE 2029.
Full funding of the pension obligation, when achieved, will dramatically reduce the
Town’s annual pension assessment by millions – in the range of ~$7 million. It is the
Finance Director’s recommendation that some of these assessment savings, when
realized, be redirected to funding the significant and growing OPEB liability. This
sound strategy has been articulated by many other municipal finance directors. The
result could be a fully funded OPEB liability by FY 2040. Not doing so, assuming no
significant plan design changes, may result in full funding not occurring until FY 2060.
19Source page 20
ANNUAL TOWN MEETING – MAY 13, 2024
• Storm Water Management: The Town of Canton has an investment of over
$100,000,000 in the municipal separate storm water system [MS4]. As owners and
operators of the MS4 system, the Town is subject to a multi-year permit. Compliance
with the permit is predicated on both water quality and hydraulic flow. A new MS4
permit is expected to require significant new funding needs to achieve water quality
stipulations. For Canton, EPA estimates the administrative costs alone at $100,000
per year. The new MS4 permit will require Canton to identify the means through which
the storm water management program will be funded on an adequate and sustainable
basis. In the future, this may require establishment of fees and an enterprise fund.
The Town has recently hired a stormwater manager to drive the establishment of the
Town’s future plans.
Please attend Town Meeting as your input and your vote are important!
Respectfully submitted,
Town of Canton Finance Committee:
Cindy Thomas, Chair
Emilio Mauro, Vice Chair
David Clough
Dan Cole
Karen Foley
Tim McKenna
Maureen Menconi
Kristin Mirliani
Reuki Schutt
20Source page 21
ANNUAL TOWN MEETING – MAY 13, 2024
NOTES:
21Source page 22
ANNUAL TOWN MEETING – MAY 13, 2024
TOWN FINANCE TERMINOLOGY
The terms below are frequently used in the annual Town report and at Town Meetings. In order to provide everyone
with a better understanding of their meanings, the following definitions are provided:
APPROPRIATE: To authorize spending. Once an appropriation for a budget or article has been made by Town
Meeting, the appropriation can only be changed by another Town Meeting. The exceptions are a transfer from the
Reserve Fund or a year end transfer authorized by the Select Board and the Finance Committee.
BONDS: The money Canton borrows to pay for capital projects such as the High School and Library.
CAPITAL EXPENSES: Expenses associated with the purchase of long-term assets, or projects. Paying for these
expenses can come from either cash (Cash Capital) or from long term bonding / borrowing.
CHERRY SHEET: A financial statement from the State, previously printed on cherry-colored paper which itemizes
State disbursements due the Town, and State and County charges to the Town, usually resulting in a net receipt of
funds.
DEBT EXCLUSION: Taxes raised through a Prop. 2½ override to pay for capital projects such as building the middle
school or library, and end when the dept obligation is paid off.
EMINENT DOMAIN: Eminent domain refers to the power of the government to take private property and convert it
into public use. The Fifth Amendment provides that the government may only exercise this power if they provide just
compensation to the property owners.
ENTERPRISE SURPLUS: (Retained Earnings) This fund balance represents the amount to be used, by a vote of
Town Meeting, for operating cost offsets, funding capital improvements and reimbursing the General Fund for prior
year funding.
FIXED COSTS: Costs associated with employee benefits, such as health insurance and retirement costs, but also
include debt service, trash collection, street lighting, snow & ice removal, and regional & county school assessments.
FREE CASH RESERVE (UNDESIGNATED FUND BALANCE): An accumulation of surpluses left at the end of the
fiscal year. This funding is available to be allocated at Town Meeting through a simple majority vote. It is akin to a
savings account.
INDEFINITELY POSTPONE: This is the equivalent of a negative vote on an article.
FY24: July 1, 2023 through June 30, 2024
FY25: July 1, 2024 through June 30, 2025
LEVEL FUNDING: The budget amount for this year will be identical to the budget amount last year (i.e., no
additional money will be available to cover increased costs in salaries or supplies.)
LEVY LIMIT: The maximum amount of property tax levy in any given year. The levy limit is based on the previous
year’s levy limit plus 2½% plus new growth, and not the previous year’s actual levy.
LOCAL RECEIPTS: Money the town collects from local sources such as excise tax, licenses and permits, investment
income, payments in lieu of taxes and penalties.
NEW GROWTH: Additional tax revenue the Town receives from new construction, such as new homes and
commercial buildings or additions to existing buildings.
OPEB: Other Post-Employment Benefits are benefits provided to town retirees for such things as health, dental and
life insurance. Retirees are eligible for these benefits in addition to a town pension.
OPERATIONAL OVERRIDE: An increase above the standard Prop. 2½ yearly increase in taxes. This increase is
unlike a debt exclusion override, in that it is permanent.
OVERLAY: The amount raised by the Assessors for the purposes of funding tax exemptions and abatements.
OVERLAY RESERVE: The accumulated amount of Overlay funds not used or required to be held in the Overlay
fund. The Board of Assessors control release of funds to the Overlay Reserve exceeding pending tax liabilities.
RAISE: To tax. The tax rate is recommended by the Board of Assessors to the Select Board after the Annual Town
Meeting, receipt of the final “Cherry Sheet”, and the State’s certification of New Taxable Property Growth.
RESERVE FUND: This fund is established by the voters at an Annual Town Meeting. Transfers from the Reserve
Fund are within the control of the Finance Committee, and are for “extraordinary or unforeseen expenditures.”
REVENUES: Amount of money the Town receives to cover expenses. The majority of this money comes from
property taxes. The remainder comes from local receipts, State Aid, transfers from other funds and Water & Sewer
and Rink receipts.
STABILIZATION FUND: The reserve fund is established by the voters for future uses. A 2/3 Town Meeting vote
is required for its use.
STATE AID: The amount of money that the state of Massachusetts gives to the Town of Canton.
STEP AND LANE INCREASES: Automatic increases in salary for town employees, negotiated in union contracts.
STRUCTURAL DEFICIT: When the Town’s recurring expenses are greater than its recurring revenues.
TAX LEVY: (LEVY): The revenue a community can raise through real estate and personal property taxes.
22Source page 23
ANNUAL TOWN MEETING – MAY 13, 2024
A GUIDE TO PARTICIPATING AT TOWN MEETING
If town meeting is to run smoothly a few simple rules must be followed…….
No person should speak unless standing at a microphone and then only after having been ‘recognized’ by the
moderator.
It is both impolite and contrary to the rules of procedure to shout out “Question”, or “Move the Question” while
seated, while someone else is speaking, or without being ‘recognized’.
When recognized, a voter should first state his or her name and address clearly and distinctly before making any
statement.
Voters should be brief. It is a good idea to state at the outset why you have risen to speak: e.g., “I rise to speak in
favor (or against) the motion to…” Voters may wish to summarize at the close of their remarks: “I hope the motion
now pending is (not) adopted.”
Rather than repeat arguments already made, consider saying: “I concur with the statements made by the previous
speaker(s) and for the same reasons urge you to vote (in support of) or (against) the main motion when it is put.”
A Town by-law restricts any one speaker to not more than ten minutes at any one time. The patience of other voters
is often not as long.
A Town by-law restricts any one speaker from speaking more than twice on the same matter except to correct an
error or a misstatement.
A person who is speaking on behalf of another (such as an attorney) is required to disclose that fact before making
any statement.
A motion to reconsider is quite technical in nature. A person who intends to move reconsideration should discuss it
in advance with the moderator. Generally the motion may be made at any time so long as a sufficient interval has
elapsed since the last vote on the matter was taken, and/or additional information has become available, so as to
give a reasonable basis to believe the meeting might vote differently. When the motion to reconsider is pending,
debate is limited to why reconsideration should prevail and not to the merits of the underlying motion.
When one voter is speaking every other voter in the hall should pay attention to what is being said. No person should
interrupt a speaker unless some ‘rule’ is being violated. If a voter believes a rule is being violated they should rise
in place, wait to be recognized by the moderator (For what purpose does the lady rise?) Voter: “I rise to a point of
order.” Moderator: State your point of Order. Voter: “…The speaker is dealing in personalities, (or) the remarks of
the speaker are not germane to the subject at hand”, etc.
Rather than read every warrant article the moderator may say “The chair asks unanimous consent that the reading
of the article be waived (Pause) Seeing no objection it is so ordered.”
Voters should refrain from displaying their approval or disfavor towards a speaker by applauding or by any other
means.
23Source page 24
ANNUAL TOWN MEETING – MAY 13, 2024
NOTE TO ALL VOTERS CONCERNING
TOWN MEETING PROCEDURES
At a previous Annual Town Meeting a by-law was adopted which requires that almost all warrant articles be acted
upon in the order they are drawn by a lottery, not the order they appear in the warrant. There are certain exceptions,
however, to the lottery system. The following should help you understand how the Town Meeting works:
Town Meeting will be opened by the Town Clerk. A Moderator will be elected (Article 1); procedures to govern Town
Meeting will be adopted (Article 2); reports of all outstanding committees will be received (Article 3); and the consent
agenda (Article 4) will be acted upon. The consent agenda is a list of articles that appear to be non-controversial and
therefore are voted as a group. If any voter wishes to discuss any article that is listed on the consent agenda, the
voter may simply ask for a “hold” on that article, and the article will be deleted from the consent agenda and acted
on separately in the normal course of the meeting.
After these four articles have been acted upon, all subsequent articles, except next year’s proposed annual operating
budget, will be voted on in the order in which they are drawn by the Town Clerk. There are instances, however,
where the Moderator may declare that for some legal or technical reason a particular article or articles must be
considered in some other sequence.
The proposed annual operating budget cannot be acted upon until all matters which affect it have been acted upon,
specifically, all collective bargaining agreements, and any warrant article that calls for an expenditure. This may
mean that the proposed annual operating budget may, in fact, be the last article acted upon at the Annual Town
Meeting. It is hoped that this brief explanation will be helpful to you in understanding the lottery system under which
the Town Meeting is currently operated.
24Source page 25
ANNUAL TOWN MEETING – MAY 13, 2024
SUMMARY of REVENUES and EXPENDITURES
FY 2023 FY 2024 FY 2025
ACTUAL Revised Budget Estimate
GENERAL FUND REVENUES:
PROPERTY TAX REVENUE 90,024,636 93,691,340 97,596,491
STATE AID 10,747,582 11,539,764 11,688,066
LOCAL RECEIPTS 13,127,638 9,250,000 10,163,307
TRANSFERS FROM OTHER FUNDS 3,452,800 3,789,723 4,542,220
TAX TITLE / FORECLOSURE REVENUE 222,957 0 0
TOTAL REVENUES 117,575,613 118,270,827 123,990,083
GENERAL FUND EXPENDITURES:
SCHOOL EXPENSES 50,658,405 53,490,543 56,038,598
MUNICIPAL EXPENSES 25,025,058 26,621,741 27,940,736
FIXED COSTS 32,715,465 34,443,957 35,767,283
TOTAL OPERATING EXPENSES 108,398,928 114,556,241 119,746,617
SCHOOL CASH CAPITAL 944,000 1,000,000 1,106,000
MUNICIPAL CASH CAPITAL 965,000 1,131,000 1,046,000
CASH CAPITAL EXPENDITURES 1,909,000 2,131,000 2,152,000
TRANSFERS TO STABILIZATION FUNDS 1,000,000 2,000,000 2,000,000
SPECIAL APPROPRIATIONS 1,978,000 2,725,308 4,975,137
STATE & COUNTY CHARGES 1,513,485 1,583,586 1,559,466
TOTAL EXPENDITURES 114,799,413 122,996,135 130,433,220
SURPLUS/(DEFICIT) - GENERAL FUND 2,776,200 (4,725,308) (6,443,137)
ONE-TIME SOURCE of FUNDS
FREE CASH RESERVE 2,978,000 4,594,077 6,443,137
MISCELLANEOUS FUNDS 0 131,231 532,000
OVERLAY SURPLUS 0 0 0
TOTAL NON-RECURRING SOURCES 2,978,000 4,725,308 6,975,137
ADJUSTED SURPLUS/(DEFICIT) - GENERAL FUND 5,754,200 0 532,000
ENTERPRISE FUNDS:
W ATER REVENUE 8,997,709 9,818,663 10,100,151
SEW ER REVENUE 7,766,973 7,121,476 7,452,246
RINK REVENUE 445,225 433,494 495,140
TOTAL ENTERPRISE FUNDS' REVENUE 17,209,907 17,373,633 18,047,537
ENTERPRISE FUNDS' SURPLUS USED 494,800 83,000 235,000
W ATER EXPENSES 8,955,467 9,818,663 10,100,151
SEW ER EXPENSES 6,737,016 7,121,476 7,452,246
RINK EXPENSES 508,535 433,494 495,140
TOTAL ENTERPRISE FUNDS' EXPENSES 16,201,018 17,373,633 18,047,537
ENTERPRISE FUNDS' CASH CAPITAL EXPENDITURES 494,800 83,000 235,000
ENTERPRISE FUNDS' SURPLUS/(DEFICIT) 1,008,889 0 0
GRAND TOTAL APPROPRIATIONS 131,495,232 140,452,768 148,715,757
25Source page 26
ANNUAL TOWN MEETING – MAY 13, 2024
Town of Canton
Commonwealth of Massachusetts
Norfolk, ss
To the Constables of the Town of Canton,
Greetings:
In the name of the Commonwealth of
Massachusetts you are hereby required to
notify and warn the inhabitants of the Town of Canton to meet at Morse Auditorium, Canton High School, 900
Washington Street in said town on;
MONDAY, THE 13th DAY OF MAY 2024
At seven o’clock p.m.(7:00 P.M.) in the evening for the annual town meeting at which time and place the following
articles are to be acted upon:
ARTICLE 1
ELECT A MODERATOR
Article 1 To elect a Moderator to preside at this Town Meeting to serve until the commencement of Annual Town
Meeting in 2025; or to take any other action related thereto.
Select Board
DISCUSSION: Nominations will be accepted and a moderator elected at Town Meeting during the discussion of
this article.
APPROVED__________DISAPPROVED__________
ARTICLE 2
ADOPT RULES TO GOVERN TOWN MEETING
Article 2 To see if the Town will vote to adopt certain procedures to govern the conduct of the 2024 Annual Town
Meeting; or to take any other action related thereto.
Select Board
MOTION 1
MOVED: That this 2024 Annual Town Meeting shall meet on consecutive Monday and Wednesday
evenings in the Morse Auditorium on the grounds of the Canton High School, 900 Washington Street,
until the business of this Annual Town Meeting has been concluded, each such session to begin at 7:00
o’clock P.M. and to adjourn at 11:00 o’clock P.M., or as near that hour as may be feasible, according to
the nature of the business pending at the said hour.
FINANCE COMMITTEE VOTE: 7-0-0
DISCUSSION: The Finance Committee recommends adoption of this motion as it formalizes procedures that
have been followed by Town Meetings in the past.
APPROVED__________DISAPPROVED__________
26Source page 27
ANNUAL TOWN MEETING – MAY 13, 2024
MOTION 2
MOVED: That the following individuals be granted all of the rights and privileges of participation
in this Annual Town Meeting, except the right to vote, under any article of this warrant which affects
matters within their jurisdiction:
Susan Black-Donelan (Interim), Director of Student Services, Canton Public Schools
Steve Choiniere, Supervisor of Facilities and Grounds
Paul R. DeRensis, Town Counsel
Paul Feeney, State Senator
Derek Folan, Superintendent of Schools
Tom Houston, Professional Services Corporation, PC
Alfons Koka, Town Engineer
Louis Jutras, Information Systems Manager
Arafat Knight, Veterans’ Agent
Karen Lawlor, Administrative Assistant, Canton Planning Board
Brian Lynch, Director of Facilities and Grounds
Stephen Lynch, Representative in Congress
Steve Marshall, Assistant Superintendent, Director of Finance & Operations, School Department
Paul McKnight, Principal, Lt. Peter M. Hansen Elementary School
M. Regen Milani, Conservation Commission Agent
Shelley Needle, Rodman Early Childhood Coordinator
Allison Neff, Canton Community Preservation Committee Administrator
Kristen Phelps, Revere & Son Heritage Trust Administrator
Cody Pratt, Assistant Town Accountant
Tyler Radicioni, Parks & Recreation Director
Helena Rafferty, Police Chief
Barbara Reardon, Board of Health Director
Michelle Resendes, Asst. Supt. for Business & Personnel, Blue Hills Reg. Technical School
E. Wendell Robery, Fire Chief
Debbie Rooney, Director of Teaching and Learning PreK-8
Mark Roy, Executive Director, Canton Housing Authority
William Scollins, Finance Director
Sarah Shannon, Interim Asst. Superintendent of Schools
Julianne Shore, Director of Technology and Digital Learning
Jeffrey Sperling Principal of Canton High School
Walter Timilty, State Senator
Taylor Torres, Town Planner
Michael Trotta, Superintendent of Public Works
Diane Tynan, Director of the Department of Elder & Human Services
Saundra Watson, Principal of John F. Kennedy Elementary School
FINANCE COMMITTEE VOTE: 7-0-0
DISCUSSION: The Finance Committee recommends adoption of this motion as it allows key non-resident officials
and consultants to legally participate in the Town Meeting and it formalizes procedures that have been followed by
Town Meetings in the past.
APPROVED__________DISAPPROVED__________
27Source page 28
ANNUAL TOWN MEETING – MAY 13, 2024
MOTION 3
MOVED: That whenever during discussion under any article in this warrant during this year’s
annual town meeting, irrespective of which session such discussion is reached during the progress of
the annual town meeting, a motion is made, the effect of which is to increase the total amount to be
appropriated beyond that which is recommended by the Finance Committee or which changes the
method of obtaining funds to meet that appropriation, the moderator shall not accept such motion unless
said motion also contains a corresponding decrease in another appropriation as contained in an
appropriation article on this specific warrant or a corresponding transfer from any other available
funding source or borrowing as an alternative funding source, so that the total amount to be appropriated
by the town, at this town meeting, and to be expended thereafter, for all the appropriation articles
contained in this warrant, shall not in any event exceed the total dollar amount recommended by the
Finance Committee as set forth in the published Report of the Finance Committee Recommendations as
may be increased by any transfer from available funds provided, however that nothing in this motion
shall prevent an increase in appropriation funding contingent upon the passage of a Proposition 2½
override.
FINANCE COMMITTEE VOTE: 7-0-0
DISCUSSION: The Finance Committee recommends adoption of this motion as it formalizes procedures that have
been followed by Town Meeting in the past to ensure that Town Meeting ends with the adoption of a balanced budget.
APPROVED__________DISAPPROVED__________
ARTICLE 3
HEAR REPORTS OF COMMITTEES APPOINTED AT PRIOR TOWN MEETINGS
Article 3 To hear the reports of committees appointed at previous town meetings, which have not yet been
discharged; or to take any other action related thereto.
Select Board
MOVED: That reports of the following committees appointed at previous Town Meetings be
heard:
Economic Development Committee (ATM 2004, Article 14)
Canton Alliance Against Substance Abuse (CAASA) (ATM 2016, Article 32)
FINANCE COMMITTEE VOTE: 7-0-0
DISCUSSION: The Finance Committee supports adoption of this motion to hear the reports of standing
committees appointed at prior Town Meetings.
APPROVED__________DISAPPROVED__________
28Source page 29
ANNUAL TOWN MEETING – MAY 13, 2024
ARTICLE 4
ACT ON “CONSENT AGENDA”
Article 4 To see if the Town will vote to dispose of certain articles in this warrant by a single vote, in accordance
with a so-called “consent agenda” or to take any other action related thereto.
Select Board
MOVED: That the following articles be disposed of by a single vote, in accordance with the Finance
Committee motions as written in the report of the Finance Committee: 5, 6, 8, 9, 11, 12, 14, 16, 21 and
23.
FINCOM
Article Description Motion VOTE Reason
Collective Bargaining There are no
Postpone
5 Agreements under the 7-0-0 collective bargaining
Indefinitely.
Select Board. agreements to fund.
There are no
6 Personal Service Contracts Postpone
7-0-0 personal service
under the Select Board. Indefinitely.
contracts to fund.
There are no bills to
Pay Bills of Prior Fiscal Postpone
8 8-0-0 pay for a prior fiscal
Year. Indefinitely.
year.
Postpone There are no
9 Adjust Fiscal ’24 Accounts. 8-0-0
Indefinitely. accounts to adjust.
There are no
Postpone
11 Insurance Proceeds. 6-0-0 insurance proceeds
Indefinitely.
to appropriate.
Accept General or Session
12 Postpone There are no laws to
Laws Enacted by General 7-0-0
Indefinitely. accept.
Court.
Community Recognition
Accept this article. 8-0-0 Non-controversial.
14 Supplemental Funding.
4th of July Community
Celebration - $35,000 Free
16 Accept this article. 6-0-0 Non-controversial.
Cash Funded
Appropriation.
Rescind Unused Borrowing
21 Accept this article. 8-0-0 Non-controversial.
Authorization.
There are no funds
TNC Per Ride Assessment Postpone
23 6-0-0 needing to be
Proceeds Appropriation. Indefinitely.
appropriated.
FINANCE COMMITTEE VOTE:
DISCUSSION: The consent agenda is a list of articles that are voted as a group. Articles placed on the consent
agenda are considered non-controversial and can be voted in one block. If voters would like an article removed from
the consent agenda, they may place a hold on that article. If a hold is placed on an article, it will be deleted from
the consent agenda and acted on separately in the normal course of the meeting. The discussion on each article in
the consent agenda can be found under the individual article.
APPROVED__________DISAPPROVED__________
29Source page 30
ANNUAL TOWN MEETING – MAY 13, 2024
ARTICLE 5
COLLECTIVE BARGAINING AGREEMENTS UNDER THE SELECT BOARD
Article 5 To see if the Town will vote to raise and appropriate, transfer from available funds, or transfer from Free
Cash, a sum of money for the purpose of funding any new cost items contained in any collective bargaining
agreements entered into by the Select Board, on behalf of the Town, with any group of employees, serving under its
jurisdiction; or to take any other action related thereto.
Select Board
MOVED: That the subject matter of Article 5 be indefinitely postponed.
FINANCE COMMITTEE VOTE: 7-0-0
DISCUSSION: The Finance Committee concurs with the assessment of the Select Board that this Article be
indefinitely postponed until such time as collective bargaining negotiations between the Town and Employee Unions
reach a point that new wage and benefit costs can be accurately quantified.
APPROVED__________DISAPPROVED__________
ARTICLE 6
PERSONAL SERVICE CONTRACTS UNDER THE SELECT BOARD
Article 6 To see if the Town will vote to raise and appropriate, transfer from available funds, or transfer from Free
Cash, such sums of money as may be necessary to fund new cost items contained in contracts for personal
services with any individual employee; or take any action related thereto.
Select Board
MOVED: That the subject matter of Article 6 be indefinitely postponed.
FINANCE COMMITTEE VOTE: 7-0-0
DISCUSSION: The Finance Committee concurs with the assessment of the Select Board that this Article be
indefinitely postponed until such time as negotiations between the Town and certain Employees subject to Personal
Service contracts reach a point that new wage and benefit costs can be accurately quantified.
APPROVED__________DISAPPROVED__________
30Source page 31
ANNUAL TOWN MEETING – MAY 13, 2024
ARTICLE 7
SET SALARIES OF ELECTED OFFICERS
Article 7 To see if the Town will vote, in accordance with the provisions of section one hundred and eight of chapter
forty-one (G. L. chapter 41, §108) to fix the salary and compensation of all elected officers of the town; or to take
any other action related thereto.
Select Board
Article 7 - MOTION 1
MOVED: That the salary and compensation for the Town Clerk be fixed at $107,224.03 for the
2025 Fiscal Year beginning July 1, 2024 through June 30, 2025.
FINANCE COMMITTEE VOTE: 8-0-0
DISCUSSION: The Finance Committee voted unanimously to support the Town Clerk's salary. The Town Clerk is
a full-time elected official, and the Committee voted to support the salary of $107,224.03 finding that it is appropriate
for the 2025 Fiscal Year of July 1, 2024 through June 30, 2025.
APPROVED__________DISAPPROVED__________
Article 7 - MOTION 2
MOVED: That the salary and compensation for all part-time elected officials of the Town be fixed
for the 2025 Fiscal Year beginning July 1, 2024 through June 30, 2025, as follows:
Board of Assessors $2,400.00, for each member
Board of Health $600.00, for each member
Select Board $1,400.00, for each member, with an additional $200.00 to chairperson
Planning Board $0.00
School Committee $0.00
Library Trustees $0.00
FINANCE COMMITTEE VOTE: 6-0-0
DISCUSSION: The Finance Committee has thoroughly reviewed the compensation structure for elected officers.
While the committee recommends that the compensation schedule be modified, the decision was made to defer this
to FY25. At the request of the Finance Committee the Select Board did vote to modify their policy on access to
benefits for part time compensated elected official. They voted to eliminate benefit eligibility for part time
compensated elected officials not receiving benefits at the time of the policy change. Any part time elected official
receiving benefits at time of the policy change will continue to be eligible for that benefit until such time as they are
no longer in office. At the time of the policy change there was one such official receiving basic life insurance. Cost
to the town is under $100 for FY25.
APPROVED__________DISAPPROVED__________
31Source page 32
ANNUAL TOWN MEETING – MAY 13, 2024
ARTICLE 8
PAY BILLS OF PRIOR FISCAL YEAR
Article 8 To see if the Town will vote to raise and appropriate, transfer from available funds, transfer from Free
Cash, or borrow pursuant to any applicable statute, a sum or sums of money to pay any unpaid bills of any prior
fiscal year; or to take any other action related thereto.
Select Board
MOVED: That the subject matter of Article 8 be indefinitely postponed.
FINANCE COMMITTEE VOTE: 8-0-0
DISCUSSION: The Finance Committee voted unanimously to postpone this article indefinitely, as there are no
prior fiscal year bills to pay.
APPROVED__________DISAPPROVED__________
ARTICLE 9
ADJUST FISCAL ’24 ACCOUNTS
Article 9 To see if the Town will vote to increase/decrease or otherwise adjust the appropriations heretofore made
for the Fiscal Year 2024 beginning on July 1, 2023 and ending on June 30, 2024 and the revenue sources to meet
those appropriations, as voted pursuant to Article 31 of the warrant for the 2023 Annual Town Meeting, and to
raise and appropriate, or borrow pursuant to any applicable statute, transfer from available funds or transfer from
Free Cash to meet any such increases or adjustments; or to take any other action related thereto.
Select Board
MOVED: That the subject matter of Article 9 be indefinitely postponed.
FINANCE COMMITTEE VOTE: 8-0-0
DISCUSSION: The Finance Committee voted unanimously to postpone this article indefinitely, as there are no
FY24 accounts to adjust.
APPROVED__________DISAPPROVED__________
32Source page 33
ANNUAL TOWN MEETING – MAY 13, 2024
ARTICLE 10
AUTHORIZE CERTAIN REVOLVING FUNDS
Article 10 To see what new or additional revolving funds, pursuant to c. 44, section 53E ½ of the General Laws of
the Commonwealth, the Town may establish by amendment to Article VIII (“Financial Regulations”), Section 16
(“Departmental Revolving Funds”) of the General Bylaws of the Town and to see what amendments if any the town
may vote to existing revolving funds contained in the Town’s Bylaw, and to determine the limit on total amounts that
may be expended from the Town’s revolving accounts, for various boards, commissions or departments of the town,
for the fiscal year beginning July 1, 2024 and ending June 30, 2025; or to take any other action related thereto.
Select Board
MOVED: That the spending limits for the revolving funds established pursuant to General By-
Laws Article VIII, Section 16 pursuant to the provisions of MGL chapter 44, section 53 E ½ for the 2025
fiscal year beginning July 1, 2024 through June 30, 2025 as set forth below, and that each
Revolving Fund shall be credited with the balance remaining in such fund at the end of the FY 2024 as
follows:
Revolving
Fund # Name of Revolving Fund FY25 Spending Limit
110 Veteran’s Services Special Revenues $100,000
119 Library Revolving Fund $75,000
130 Recreation Revolving Fund $650,000
134 Pequitside Farm Rentals $50,000
135 Greenlodge Street Parking Fees $100,000
136 Beautification Fund $10,000
137 Animal Control Special Revenues $50,000
138 Library Building Rentals $50,000
140 COA Revolving Fund $150,000
141 Board of Health Special Revenue $50,000
Paul Revere Heritage Site Rolling
142 Mill and Open Space Fund $250,000
145 Traffic Mitigation Fund $50,000
Paul Revere Heritage Site Museum
152 Fund $100,000
FINANCE COMMITTEE VOTE: 8-0-0
DISCUSSION: The Finance Committee supports this article which sets annual spending limits for each revolving
fund. This article also specifies that each fund be credited with the balance remaining in the account at the end of
FY24. Authorized spending limits are increased for three funds (#130, #140 and #142) reflecting increased activity
levels and balances.
APPROVED__________DISAPPROVED__________
33Source page 34
ANNUAL TOWN MEETING – MAY 13, 2024
ARTICLE 11
INSURANCE PROCEEDS
Article 11 To see whether the Town will vote to appropriate all sums over $150,000 recovered under the terms of
any insurance policy and any other insurance proceeds paid to the Town in connection with any losses suffered by
the Town; or to take any other action related thereto.
Select Board
MOVED: That the subject matter of Article 11 be indefinitely postponed.
FINANCE COMMITTEE VOTE: 6-0-0
DISCUSSION: According to Massachusetts law, Town Meeting must vote to approve all sums over $150,000
recovered under the terms of any insurance policy. There are no insurance proceeds to appropriate at this Town
Meeting, therefore, the Finance Committee voted to indefinitely postpone.
APPROVED__________DISAPPROVED__________
ARTICLE 12
ACCEPT GENERAL OR SESSION LAWS ENACTED BY THE GENERAL COURT
Article 12 To see if the Town will vote to accept any general or session laws enacted by the General Court for the
benefit of cities or towns or of benefit to the Town of Canton; or to take any other action related thereto.
Select Board
MOVED: That the subject matter of Article 12 be indefinitely postponed.
FINANCE COMMITTEE VOTE: 7-0-0
DISCUSSION: The Finance Committee voted unanimously to postpone this article indefinitely, as there are no
general session laws enacted by the General Court to be accepted.
APPROVED__________DISAPPROVED__________
34Source page 35
ANNUAL TOWN MEETING – MAY 13, 2024
ARTICLE 13
APPROPRIATION TO SUPPLEMENT THE COMMONWEALTH’S CHAPTER 90 PROGRAM
Article 13 To see if the town will vote to raise and appropriate, transfer from Free Cash, transfer from available
funds, transfer from water enterprise surplus (retained earnings), or borrow pursuant to any applicable statute, a
sum of money to be spent by the Select Board acting as the Board of Public Works to supplement the amount received
from the Chapter 90 Roads Program with improvements done in accordance with improvement specifications as
determined by and subject to, the approval of the Board of Public Works and consistent with locations identified in
the Town’s Pavement Management System, or to take any other action related thereto.
Select Board
MOVED: That One Million Dollars ($1,000,000) be appropriated to be spent by the Board of Public
Works to supplement the amount received from the Chapter 90 Roads Program with improvements done
in accordance with improvement specifications as determined by and subject to the approval of the Board
of Public Works and consistent with locations identified in the Town’s Pavement Management System
and to meet said appropriation One Million Dollars ($1,000,000) be transferred from Free Cash
(Undesignated Fund Balance) in the Treasury of the Town with the intent that said funds shall be
available in FY24.
FINANCE COMMITTEE VOTE: 8-0-0
DISCUSSION: The Finance Committee unanimously supports the motion to move $1,000,000 from Free Cash to
supplement funds received from the Commonwealth of Massachusetts under the Chapter 90 Roads Programs. The
funds will be allocated to the Town DPW to be spent on the repair and upkeep of roads used by the general public.
The Finance Committee supports the Town DPW Director’s strategic plan to monitor and maintain the quality of Town
Roads. It should be noted that the DPW Director has stated that funds of approximately $19-20 Million would be
needed to bring all Town Roads up to a “Good” level of quality. At some point in the future, Town Meeting might
need to consider a tax override or targeted borrowings to address road conditions in a comprehensive manner.
APPROVED__________DISAPPROVED__________
ARTICLE 14
COMMUNITY RECOGNITION SUPPLEMENTAL FUNDING
Article 14 To see if the Town will raise and appropriate, transfer from available funds, or borrow pursuant to any
applicable statute, a sum of money in order to increase the appropriation voted in Article 32 of the 2017 Annual
Town meeting for the purposes named in said article for community recognition for present or former town
employees and town officials, subject to all the terms and conditions set forth in that 2017 appropriation; or to take
any other action related thereto.
Select Board
MOVED: That the sum of Five Thousand Dollars ($5,000) be transferred from Free Cash
(Undesignated Fund Balance) to Fund 100 to increase the appropriation voted in Article 32 of the 2017
Annual Town Meeting for the purposes named in said article for community recognition for present or
former town employees and town officials, subject to all the terms and conditions set forth in that 2017
appropriation.
FINANCE COMMITTEE VOTE: 8-0-0
DISCUSSION: This fund was established through Article 32 of the 2017 Annual Town Meeting, with the initial
funding of $5,000 from Free Cash. The purpose of the fund is to provide recognition to present or former town
employees, the form of this recognition is set forth in the 2017 Motion. The Finance Committee voted to support
this transfer because the current fund balance is approximately $2,100 and needs to be replenished.
APPROVED__________DISAPPROVED__________
35Source page 36
ANNUAL TOWN MEETING – MAY 13, 2024
ARTICLE 15
“OMNIBUS” CAPITAL OUTLAY PROGRAM
Article 15 To see if the Town will vote to raise and appropriate, transfer from available funds, transfer from Free
Cash, or to authorize the Town Treasurer, with the approval of the Select Board, to borrow (and to issue bonds or
notes therefore) any sum or sums of money, or by any combination of these methods of financing, as may be
necessary or desirable, make available funds for the purpose of purchasing, leasing, re-conditioning, improving or
replacing any motor vehicles or other items of equipment or machinery or other items of personal property for any
town agency, or for the purpose of contracting for any service, or for the design, repair, acquisition, construction,
replacement or relocation or improvement to any town building or other structure, public works facility (including
highway needs and traffic safety items), any other town owned facility or real property, or for any other purposes
for which borrowing may be authorized, to purchase, or to take by eminent domain, any land or easements necessary
for any such purposes and, where applicable, to authorize the trade-in of any presently owned motor vehicles,
equipment or machinery to reduce the purchase or acquisition cost of any item to be acquired, and to include in any
new capital project borrowing authorization and/or to amend such borrowing authorizations from prior years Town
Meetings to provide for the application of any bond premiums to reduce the cost of such borrowings or to apply same
to payment of project costs; or to take any other action related thereto.
Select Board for Capital Planning Committee
Article 15 - MOTION 1
MOVED: (a) The acquisition of all vehicles and other motorized equipment that is authorized to
be purchased or otherwise acquired by any motion made under this warrant article shall be under the
responsibility of the Finance Director/Chief Procurement Officer. In addition to the procurement, the
“trade-in” or other disposition of all vehicles and other motorized equipment being replaced is also
authorized and shall be under the responsibility of the Finance Director/Chief Procurement Officer. In
all cases where by a motion made under this warrant article, a vehicle or other piece of motorized
equipment is to be acquired by a town agency such purchase or acquisition shall be subject to and bound
by the detailed specifications regarding such purchase or acquisition on file in the office of the Town
Clerk; provided, however, the Finance Director/Chief Procurement Officer, may, in appropriate
circumstances, waive or modify the said detailed specifications, subject to a vote of the Finance
Committee, taken within 30 (thirty) days following a decision to waive or to modify the foregoing
provision requiring full compliance with the specifications on file.
(b) All building related projects which are approved and or funded by any motion made under
this article shall be under the responsibility of the Building Renovations Committee appointed pursuant
to Canton By-law, Article X, section 4, except as may be provided by any specific motion made pursuant
to this article.
FINANCE COMMITTEE VOTE: 8-0-0
Article 15 - MOTION 1
DISCUSSION: This motion authorizes the Finance Director to supervise the acquisition, trade-ins, or other
disposition of vehicles and other motorized equipment. This motion also authorizes the Building Renovations
Committee to oversee all building/land projects.
APPROVED__________ DISAPPROVED__________
36Source page 37
ANNUAL TOWN MEETING – MAY 13, 2024
Article 15 - MOTION 2
MOVED: That One Million Forty Six Thousand Dollars ($1,046,000) be appropriated from the Fiscal
Year 2025 tax levy and other general revenues of the Town to be spent by the Finance Director (in his
capacity as Chief Procurement Officer) with the approval of various Municipal Departments designated
below and with the approval of the Select Board for the purposes set forth below as follows:
FINCOM
RECOMMENDATIONS AMOUNT
Conservation
Land Survey of Wardwell Conservation Area $50,000
Planning
Town Signage Replacement 65,000
MIS
Cameras/Recorder for 1860 Washington Street (St. Gerard’s) 36,000
Phone Systems Interface Cards 7,000
Surface Tablet Replacements – Select Board 12,100
3 Desktop Computer Replacements – Engineering 7,750
Office Suite Software Update – Library 10,000
Fire Department
Washer & Dryer Replacements at Stations 1 & 2 20,217
Parks & Recreation
New 4WD Compact Tractor w/Aerator 42,000
Gibson Field Drainage Project 82,000
24” Sod Cutter and 20” Tiller 10,500
Police Department
14 Bullet Resistant Vests & Carriers 25,872
4 Police Cruiser Replacements, 1 Hybrid 229,000
Audio Video Recording Equipment – Police Station 39,188
APEX Officer Training Simulator 64,522
9 Defibrillators – In Cruisers and Police Station 34,323
Property Maintenance
Ponkapoag School Building Roof Replacement 50,000
HVAC Testing & Balancing – Police Station 17,000
Memorial Hall Carpet 32,028
Department of Public Works
Truck 2 – Chevy Tahoe 4WD 4DR LS 75,000
Bolivar St. Mobile Garage Truck Lifts (1988 Vintage) 50,000
Unit 55 Brush Chipper – Replacement 48,000
Revere & Son Heritage Trust
Security System for Revere Barn / Museum 18,500
Wireless Audio System – Multi Floor Revere Barn / Museum 20,000
_________
GRAND TOTAL $1,046,000
The amounts listed above for particular acquisitions are not to be construed as individual appropriations.
The sums shown are intended to be estimates of individual items but the amount appropriated is one
line item in the total sum of One Million Forty Six Thousand Dollars ($1,046,000). The Finance Director
and Town Administrator, acting jointly, are hereby authorized to distribute such funds in such a manner
as may be needed to accomplish the foregoing list of purchases; provided, however, that each item
contained in the list is procured and that the excess funds are available because one or more items cost
less than estimated and not because an item intended to be procured is not so procured.
FINANCE COMMITTEE VOTE: 8-0-0
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ANNUAL TOWN MEETING – MAY 13, 2024
ARTICLE 15 MOTION 2 – CAPITAL PLANNING DISCUSSIONS:
Conservation
Land Survey of Wardwell Conservation Area – ($50,000)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is to hire land surveyors to properly survey the bounds of the Wardwell Conservation Area
(a 42-acre site the Town owns with frontage along Route 138 that is partially in Canton and partially in Stoughton),
determine the correct border location for Canton and Stoughton, and record the plans with the Registry of Deeds.
The property has never been formally recorded with the Registry of Deeds, and questions remain as to the exact
boundary. Properly marking these boundaries is a necessary step before future improvements can be made to the
Wardwell Conservation Area. Proper surveying will also improve the Town’s ability to manage this important asset.
There is also a parallel Community Preservation Act request (ATM 2024 Article 17, Motion 10) in this year’s warrant
regarding a master plan for this site, which could build off of the results of this survey.
Planning
Town Signage Replacement – ($65,000)
The Capital Planning Committee supports this request 5-0-1.
This cash capital request is to overhaul entry signage on the primary roadways into Canton. This request would allow
for the replacement of all seven (7) “Welcome to Canton” signs for an improved, cohesive aesthetic that will help
with town branding and marketing identity. This signage request is consistent with the guidelines created by the
Wayfinding and Sign Design Task Force.
Finance/MIS
Cameras / Recorder for 1860 Washington St. (St. Gerard’s) ($36,000)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is to install security cameras and a recorder system at the former St. Gerard’s location.
With the facility now owned by the town and being utilized for various purposes, including as a food pantry and
previously as a temporary location for the fire department while the Ponkapoag station underwent renovations, as
well as its relatively remote location from other town buildings, this request is to provide camera recording capability
around this site, enabling remote visibility and the ability to look back at video for the location, if needed. This request
will help the Town protect this new asset by bringing it up to the security standards appropriate for public buildings
in town.
Phone System Interface Cards ($7,000)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is to purchase new municipal phone system interface cards to replace obsolete copper
services. The currently used copper services are being phased out by telecom suppliers and they are increasing the
costs to maintain them, as fiber optic services are in place. Replacing the old technology with new interface cards
will reduce operating costs by $9,000. As a result, it will more than make up for the cost of these new cards while
preserving functionality and improving redundancy.
Surface Tablet Replacements - Select Board ($12,100)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is to replace the surface tablets used by the Select Board and the Town Administrator. The
Select Board tablets are over seven years old and, as is typical with older computing technology, they are becoming
more difficult to use and support. Tablets are a more appropriate and cost-efficient choice over laptops when a
portable device is needed and data consumption (reading, not writing/creating) is the primary use for it, which is the
case for the Select Board.
3 Desktop Computer Replacements – Engineering ($7,750)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is to replace the three desktop computers used by the engineers. The engineers’ computers
are almost seven years old and, as is typical with older computing technology, they are becoming more difficult to
use and support, particularly as newer, more capable software required by the engineers to effectively do their job
become available. The AutoCAD / GIS software (used for such things as asset mapping) they use requires more
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ANNUAL TOWN MEETING – MAY 13, 2024
powerful processing power and larger memory so these computers are more expensive than the typical town worker’s
computer, but meet the necessary in-office requirements for engineering.
Office Suite Software Update – Library ($10,000)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is to update the Microsoft Office suite on all library staff computers. The library staff’s
computers are currently running outdated, less secure, and, in some cases, unsupported versions of the Office suite
required by the staff to perform their daily tasks. Additionally, as is often the case with outdated technology, it is
becoming less efficient to use. Subscription-based licensing for this software was considered and was determined to
be less cost-effective considering how long this new version of software is expected to be used on these computers.
Fire Department
Washers & Dryers at Stations 1 & 2 ($20,217)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is to purchase new industrial washers and dryers for both of Canton’s fire stations. Neither
station currently has these washers or dryers, so the acquisition will be net new, not replacements. For safety
reasons, firefighters must wash their uniforms each time after fighting a fire to remove any carcinogens in the soot
not blocked by their turnout gear. These units will permit the firefighters to immediately wash their uniforms instead
of needing to put them in their personal vehicles and washing them at home or even at laundromats. This purchase
creates more personal safety for firefighters and their families while also preventing off-site contamination in general.
Parks and Recreation
4WD Compact Tractor with Aerator – ($42,000)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is to replace the department’s 20+ year old tractor. The current tractor is consistently
inoperable due to escalating maintenance and repair efforts. The new tractor will allow the department to more
effectively and efficiently complete jobs, including aerating fields (including many school fields), plowing snow, and
maintaining parking lot surfaces.
Gibson Field Drainage Project – ($82,000)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is to address the poor drainage in the outfield of Gibson Field. Currently, the field becomes
unusable after only light rainfall due to a lack of drain pipes to existing catch basins. The project includes addressing
the outfield pitch and grade, adding a layer of sand to improve foundation and water flow, and installation of drain
pipes to the existing catch basin system. There will also be a separate but parallel school sponsored Community
Preservation Act funding request on the warrant at Town Meeting (ATM 2024, Article 17, Motion 5) to address the
Gibson Field Lighting System. This capital request will allow more reliable use of the field, especially where the
lighting system may increase demand for the field.
Purchase of 24” Sod Cutter and 20” Tiller – ($10,500)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is to replace the department’s current sod cutter and tiller. These pieces of equipment are
over 15 years old and at the end of life. Frequent repairs of the current equipment make efficient and timely
preparation of fields challenging, and improper preparation can increase safety risks to players. The requested
equipment should alleviate these risks.
Police Department
14 Bullet Resistant Vests & Carriers ($25,872)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is part of an annual request to replace bullet resistant vests for nine (9) current police
officers and purchase the same vests for five (5) new officers. Canton Police officer safety is paramount and bullet
resistant vests help ensure police officers are as safe as possible when performing their sometimes-dangerous job.
These vests have a limited useful life and they must be regularly replaced. In addition, the newer vests are also
designed to be more comfortable and help prevent physical strain on officers that use them with no reduction in
safety performance.
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ANNUAL TOWN MEETING – MAY 13, 2024
4 Police Cruiser Replacements, 1 Hybrid ($229,000)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is part of an annual request by the Canton Police Department to routinely replace the worn-
out cruisers in their fleet with new ones. Police vehicles have a much shorter lifespan than the average vehicle due
to heavy use (essentially 24/7) and performance requirements. As a result, the Canton Police Department has decided
to continue following the standard practice of replacing vehicles once they reach 80,000 to 90,000 miles driven.
Replacing police vehicles with this mileage is a more cost-effective way of managing their fleet as opposed to
potentially costly repairs and maintenance, and losing access to these vehicles while this work is performed. One of
the four police cruisers being sought will be hybrid to continue the move towards a more environmentally sustainable
fleet.
Audio Video Recording Equipment - Police Station ($39,188)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request is to upgrade the camera system used in the interview/interrogation room and booking
area. This equipment ensures transparency and accountability for these policing processes. The current system is
beyond its useful life. Keeping this equipment modern will help increase trust in the Police Department by maintaining
oversight of activity in these building areas with reliable modern equipment.
APEX Officer Training Simulator ($64,522)
The Capital Planning Committee supports this request 6-0-0.
This is a dual-source capital request, with $64,522 of cash capital and $5,478 from the Drug Enforcement Fund
outside of capital funds for a total expected cost of $70,000. The request is to acquire an interactive crisis
intervention, de-escalation, and use of force training simulator. This simulator would allow police officers a new
method to practice tactics and techniques with changing scenarios to help them achieve the safest outcome for both
the officer and the person with whom they are interacting. This training tool will supplement current off-site training
requirements by permitting this additional training at the police station, without overtime required.
9 Defibrillators - In Cruisers and Police Station ($34,323)
The Capital Planning Committee supports this request 6-0-0.
This cash capital request would purchase nine (9) additional defibrillators. Most of these defibrillators would replace
existing ones and a few additional ones would permit the police department to have a defibrillator in every police
vehicle and key locations within the police station. This would improve public safety by supplying the police with
reliable new and replacement life-saving defibrillators.
Property Maintenance
Ponkapoag School Building Roof Replacement - ($50,000)
The Capital Planning Committee supports this request 6-0-0
This cash capital request is to replace the Ponkapoag School building roof. The Ponkapoag School was built in the
early 1900’s and records do not indicate when the last roof replacement was performed, though it is known that no
repairs have been conducted since the 1990’s. A visual inspection made it clear that there are a number of missing
shingles and visible water leak evidence on the underside of the roof decking, which will also require at least partial
replacement along with the shingle roof. This building is used to store equipment, store files for some departments,
and houses some other infrastructure. This project will protect the building from further damage while also preventing
damage to the contents within it.
HVAC Testing and Balancing – Police Station ($17,000)
The Capital Planning Committee supports this request 6-0-0
This cash capital request would allow for the testing and balancing of the HVAC system in the Canton Police Station.
This system is currently “stressed” by changes in building use that have resulted in overheated or excessively cold
spaces in the building that result in uncomfortable indoor environments in those areas. This project would tweak the
system to make sure that all areas are correctly served by the HVAC system.
Memorial Hall Carpet - ($32,028)
The Capital Planning Committee supports this request 6-0-0
This cash capital request is to replace the carpet on the main floor of Memorial Hall, which is estimated to cost
approximately $32,028. The carpet is worn and can cause safety concerns due to tripping. In addition, the main floor
is often the first impression to new community members or other visitors to the building. If other areas become
evident as a higher priority (for safety or for other rationale), Property Maintenance has the flexibility to use the
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