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April 09, 2025, Finance Committee Meeting - Virtual Meeting. Minutes

Finance Committee · Record date 2025-04-09 · Record 657943b41e3e2ebc6b

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Canton Finance Committee               Minutes Voted on: 5/12/25
801 Washington Street              Vote: 5-0-1
Canton, MA 02021

Finance Committee Meeting Minutes
April 9, 2025
Virtual Meeting

Finance Committee Members Present: Dave Clough, Dan Cole, John Leonetti, Emilio Mauro, Maureen Menconi,
Kristin Mirliani and Cindy Thomas.

Finance Committee Members absent: Reuki Schutt.

Guests Present:

Ellen Jones, Finance Committee Recording Secretary

Paul Gargano, CPA — Partner, Roselli, Clark & Associates

Lisa Lopez — Article 27 — Moving the Local Election Date

Brian Lynch, Assistant Superintendent of Finance and Operations
Randy Scollins, Finance Director

Jen Wexler — Article 27 — Moving the Local Election Date

Call Meeting to Order: Mr. Mauro called the virtual meeting to order at 7:00 p.m. Mr. Mauro welcomed and introduced
the Finance Committee members and the guests that were present at the virtual meeting.

Approval of Minutes: The March 26, 2025, minutes were not ready for approval at the April 9, 2025, meeting. The
minutes were completed but not yet distributed to members for review. Open Meeting Law recommends that they be
approved within three meetings of the Committee.

New Business:

Audit Exit Conference — Roselli, Clark & Associates — April 9, 2025

Mr. Paul Gargano, Partner of Roselli, Clark & Associates presented the FY 2024 Audit Exit Conference. Some of the
topics of the presentation included the following: Economic Trends, Long-Term Obligations, ARPA awards and
Findings and Recommendations.

e The audit conducted was an audit of the financial statements, not a forensic audit. The main objective was to
issue an opinion on the financial statements if they were materially correct.

e The audit was performed in accordance with General Accepted Government Audited Standards (GAGAS or
Yellow Book). The auditors are required to review internal controls over major transactions which include
cash receipts, vendor disbursements and payroll. The auditors are required to do risk assessment and
enhanced procedures and identify any material weaknesses in areas such as cash. The auditors also conduct
an audit of the Town’s federal programs.

e The audit report had clean opinions on everything and were not modified.

e With regard to SAS #115 (Statements of Auditing Standards #115) the auditors are required to report any
areas of material weakness or significant deficiency. There was one item in particular that the auditor's noted
was a significant deficiency related to budget maintenance. The auditor's staff noted a general fund budget
item for the School Department was too low by over $1 million. This had not been caught during the normal
year-end closing process. This error had to do with not carrying over a payroll accrual amount for school
teachers from FY23 to FY24. A lower amount had been carried over, therefore, a lower amount had been
budgeted. The teachers are paid for summer pay in FY24 even though they earned the money in FY23. Mr.
Scollins and Mr. Lynch, Assistant Superintendent of Finance and Operations, will be working together on how
they carry over FY24 payroll encumbrances for FY25 for teachers’ salaries. The auditors expect this to be
resolved going forward.

Mr. Scollins explained that this was a payroll encumbrance that carries forward for FY 24 that was missed by both the
Town side and the School Business office. Mr. Scollins, Mr. Lynch, and Ms. Podgurski (Town Accountant) have
discussed a new procedure for booking the payroll encumbrances this year. Mr. Scollins had suggested this procedure
5% years ago but was met with resistance from a prior staff member who has since retired. For payroll that is paid out

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during the summer the payroll will be expensed in the fiscal year that it is associated with, then booked as a payable
on the balance sheet, and then as staff members are paid during the summer, the salaries will be charged off against
the balance sheet. Mr. Lynch stated that he is in full agreement with this process. Mr. Gargano stated that there was
no financial impact to the books. When the School Department identified the deficit, which was artificially high by a
little over $1 million, it was funded through free cash, which did not have a negative impact to the budget.

Mr. Gargano complimented the Town for doing an excellent job in closing their books in early August (which is 90%
ahead of the rest of the state), especially since two key positions had recently been filled by Allyson Podgurski as the
Town Accountant and Brian Lynch as the Assistant Superintendent of Finance and Operations for the School
Department, respectively.

Reserve Balances — Canton’s reserve balances have steadily increased for the last 15 years to approximately
$27 million.

Reserve Ratio — Canton’s reserve ratio of 21% is higher than the 15% for AAA communities and double the
10% reserve ratio for the state average.

Economic Trends — Revenues beat the forecast by $6.0 million and Expenditures beat the budget by $2.2
million. Canton has maintained its AAA bond rate for 15 years.

Long Term Obligation — The Town’s Norfolk County Retirement System (NCRS) pension liability
increased $8.8 million over the prior year to an unfunded liability of $52.4 million. The funding ratio of 67% is
down from nearly 80% of two years ago. NCRS has extended the date to be fully funded by from 2029 to
2034, however, they are planning on having a drop in the assessment at the end of 2031. This will be a
reduction to the Town’s annual assessment to NCRS at which time the Town will utilize those savings to fund
excluded debt service for the Galvin Middle School project.

Long Term Obligation — The Town’s Other Post Employment Benefits (OPEB) unfunded liability (a net
liability) is $87 million, which decreased by $7.1 million since the prior year. In FY24, the Town contributed
$1,250,000, which represents the highest contribution ever to the fund. There was $1.3 million in aggregate
investment income that increased the plan assets from $10.5 million to $13.1 million. This represents 13%
funding (which is double the state average). Any savings realized through a decrease in the NCRS
assessment could be put towards the OPEB unfunded liability. Within the past 10 years, cities and towns are
required to measure their actuarial OPEB liability on a yearly basis, however, there are no specific funding
mechanisms in place on how to fund the liability. The auditors recommend the Town continue funding this
liability as they have been. As of now, there is no funding mechanism deadline date in place. Per Mr. Scollins,
the Town is paying approximately $1.2 million annually towards the benefits for retirees. At the 13% funded
level, Canton is ahead of other comparable communities. Mr. Scollins also stated that the actuary’s analysis
is looking at every aspect including current retirees, expected retirees, anticipated dates of retirements,
mortality tables, rates of return on the current funds.

American Rescue Plan Act (ARPA) — The Town was awarded $7.0 million. Of the $7.0 million, $2.5 million
was awarded directly to the Town ($1.0 million spent as of June 30, 2024) and $4.5 million was awarded to
the Town as a pass-through from Norfolk County. Of the $4.5 million, approximately $3.8 million has been
spent thru June 30, 2024. The obligation period for ARPA closed December 31, 2024 (the date by which the
Town had to have spent or at least have under contract how the funds would be spent). Any funds not
obligated by 12/31/24 would have to be sent back to the U.S. Treasury. U.S. Treasury will be vigorously
monitoring recipients’ methods of obligating the funds and it will also be conducting compliance checks beyond
independent auditor reviews. Mr. Scollins reported that less than $900,000 still need to be expended but
those funds have been contractually obligated by the 12/31/24 deadline. Through ARPA and the CARES Act,
Canton has been audited and successfully passed those audits three times. Funds must be spent by 12/31/26
but Mr. Scollins stated that the funds would most likely be spent by the end of calendar year 2025. The only
pressure point for the Town with regard to the ARPA funds is the compliance to federal regulation standards
and compliance for the use of the funds.

Findings of Audit - Uncollectible Balances — The Police Detail Fund for uncollectibles decreased from
$91,000 to approximately $74,000. The Detail Fund will often run in the deficit because the Police Officer is
paid for the detail prior to the bill being collected from the vendor, such as Verizon. The Auditors recommend
that the Police Department go through the list and determine those items that are collectible and determine if
the vendor can be brought to small claims court. For those items that are determined to be uncollectible, a
funding source should be identified and are written off. The balance since the audit took place is now $13,000.
Based on several years of billing, the overall collection rate is approximately 99%. Mr. Scollins stated that the
process for pursuing old balances by the Police Department will be changed. A new process will be developed
through collaboration of the Police Chief, the Police Administrative Assistant, the Finance Director, and the
Town Accountant for the Finance Department to “quarterback” the collection of these overdue balances.

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While not a common practice, Mr. Gargano has seen through some of his clients that details are paid up front
for new vendors or for vendors that may have a history of delinquency.

The Ambulance Fund for uncollectibles increased from $1 million to $1.1 million. The Ambulance Fund will
have larger balances due to the fact that invoices are billed at rates (150%) that the ambulance billing company
knows they cannot collect due to Medicare billing rates and insurance discounts. Unless the receivables list
is periodically reviewed and it is determined which receivables can be actually collected and which receivables
can be written off, the uncollectible funds will tend to grow more rapidly. Bi-annually the Fire Chief presents
to the Select Board the recommenced uncollectible balances of the Town’s outsourced ambulance billing
company for being written off.

Mr. Scollins directed the Finance Committee members to the Town’s website (Finance Department section) for
detailed financial statements. Mr. Gargano explained that in the past the Town had not be accruing an expense
accrual amount for the School Department salaries but instead were booking it as an encumbrance (or reserving
a fund balance), similar to how a purchase order would be at year end. Mr. Gargano further explained that on the
Balance Sheet in June of 2023 it would be a reservation of fund balance on the Town’s books. The Auditor's
convert that as part of a General Accepted Accounting Principles (GAAP) Financial Statement. The Town records
their books on the Uniform Municipal Accounting System (UMAS) dictated by the state. For the purposes of
preparing the Financial Statements for the audit it is converted to a full GAAP Statement. Mr. Gargano explained
that the School Department set aside $4 million at the end of FY23 for teachers’ salaries for July and August.
When the Schoo! Department recorded it on the books for FY24 only $3 million was booked in the MUNIS financial
system causing a budget issue.

Mr. Lynch explained that the carry forward from Fiscal Year 2024 to 2025 was calculated before Mr. Lynch was
hired by the School Department and that for the current fiscal year has been booked correctly

Mr. Mauro thanked Mr. Gargano for the presentation and Roselli and Clark for all of their work on the audit.
Vote — Article 27 — Citizen Petition Article for Moving the Local Election Date
A motion made by Ms. Thomas that the Select Board be hereby authorized and requested to act to file a Home
Rule Petition with the General Court for special legislation, or any other related actions, allowing Canton to

hold annual municipal elections on the first Tuesday after the first Monday in November with the first annual
municipal election to start in a non-presidential election year was seconded by Ms. Menconi.

Roll Call Vote:

Cindy Thomas               Aye                  Dave Clough                 Abstained
Maureen Menconi          Aye                Kristin Mirliani             Aye

John Leonetti               Nay                Emilio Mauro               Aye

Dan Cole                    Aye

Vote: 5-1-1. Mr. Mauro will write the Majority Discussion for Article 27. Mr. Leonetti will write the Minority Discussion
for Article 27.

Mr. Mauro thanked Ms. Lopez and Ms. Wexler for attending the meeting to discuss Article 27.
Vote — Article 24 Accept Stillwater Road as a Public Way

A motion made by Ms. Thomas that the subject matter of Article 24 be indefinitely postponed was seconded
by Ms. Menconi.

Roll Call Vote:

Cindy Thomas               Aye                  Dave Clough                 Aye
Maureen Menconi          Aye                Kristin Mirliani             Aye
John Leonetti              Aye                Emilio Mauro               Aye
Dan Cole                      Aye

Vote: 7-0.

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Vote - Article 25 Accept Dalebrook Court as a Public Way

A motion made by Ms. Thomas that the subject matter of Article 25 be indefinitely postponed was seconded
by Ms. Menconi.

Roll Call Vote:

Cindy Thomas              Aye                 Dave Clough                Aye
Maureen Menconi         Aye                Kristin Mirliani             Aye
John Leonetti               Aye                 Emilio Mauro                Aye
Dan Cole                      Aye

Vote: 7-0.

Vote - Article 26 — Accept Foundry Lane as a Public Way

A motion made by Ms. Thomas that the subject matter of Article 26 be indefinitely postponed was seconded
by Ms. Menconi.

Roll Call Vote:

Cindy Thomas               Aye                  Dave Clough                 Aye
Maureen Menconi          Aye                Kristin Mirliani             Aye
John Leonetti               Aye                 Emilio Mauro                Aye
Dan Cole                    Aye

Vote: 7-0.

Vote — Article 12 — Supplement Ch. 90 Program - $168,000

Mr. Scollins stated that the Governor filed a bill to increase Ch. 90 funds by 50% of year Ch. 90 funds cities and town
receive. This would be funded using revenue from the Millionaire’s Tax. In addition to approximately $800,000 the
Town of Canton usually receives annually from the state for Ch. 90 funds, the Town could receive an additional
$400,000 from the state. The intent of the bills is to continue the additional funding of Ch. 90 funds for a few more
years. The Select Board will be willing to use mitigation funds for funding road improvements.

A motion made by Ms. Thomas that $168,000 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 $168,000 be transferred from Free Cash (Undesignated Fund Balance) in the Treasury of the
Town with the intent that said funds shall be available in FY25 was seconded by Ms. Menconi.

Roll Call Vote:

Cindy Thomas              Aye                 Dave Clough                Aye
Maureen Menconi         Aye                Kristin Mirliani             Aye
John Leonetti              Aye                Emilio Mauro               Aye
Dan Cole                    Aye

Vote: 7-0.

Vote — Article 2 Motion 2 — to Add Mr. Kevin Shea, Housing Coordinator to the List of Non-Residents

A motion made by Ms. Menconi to amend the motion voted by the Finance Committee, to add Mr. Kevin
Shea, Canton Housing Coordinator, to the list of Non-Residents allowed to participate at Annual Town
Meeting, was seconded by Ms. Thomas.

Roll Call Vote:

Cindy Thomas                Aye                   Dave Clough                  Aye
Maureen Menconi          Aye                Kristin Mirliani             Aye
John Leonetti               Aye                Emilio Mauro               Aye
Dan Cole                      Aye

Vote: 7-0.

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Vote — Article 36 Motion 1 — Transfers for FY26 Operating Budget

A motion made by Ms. Thomas that $4,440,377 be transferred for the FY26 Operating budget as follows

Vote to Transfer Available Funds

WITH A VOTE THAT $4,440,377 BE TRANSFERRED AS FOLLOWS:

TRANSFER FROM                       AMoU                     PURPOSE
AMBULANCE SERVICE                                   $1,205,182 FIRE DEPARTMENT
WATER ENTERPRISE FUND                                818,869 FIXED COSTS
SOLAR FACILITY                                            641,484 TOWN-WIDE ELECTRICITY
PLYMOUTH RUBBER DIF FUND                            562,000 DEBT SERVICE
SEWER ENTERPRISE FUND                                  451,273 FIXED COSTS
HEALTH INSURANCE TRUST FUND                            200,000 HEALTH INSURANCE COSTS
AMBULANCE SERVICE                                       199,200 DEBT SERVICE
SCHOOL FOOD SERVICE                                       160,500 SCHOOL COSTS
DENTAL INSURANCE TRUST FUND                          100,000 DENTAL INSURANCE COSTS
RINK ENTERPRISE FUND                                   48,750 FIXED COSTS
GREENLODGE STREET PARKING FEES                      31,000 EXECUTIVE OFFICE
SALE OF LOTS/GRAVES                                      10,000 CEMETERY MAINTENANCE
BOND PREMIUM FUND                                       7,119 DEBT SERVICE
CEMETERY PERPETUAL CARE (EXPENDABLE)                    5,000 CEMETERY MAINTENANCE
TOTAL                                                    $4,440,377

was seconded by Mr. Cole.

Roll Call Vote:

Cindy Thomas               Aye       Dave Clough                 Aye
Maureen Menconi          Aye      Kristin Mirliani             Aye
John Leonetti                Aye       Emilio Mauro                 Aye
Dan Cole                      Aye

Vote: 7-0.

Vote — Article 36 Motion 2 - Set the Salaries an Compensation of Elected Officials for FY26 Operating Budget

Mr. Scollins stated that Town Counsel had previously suggested adding a footnote to the Budget Article for setting the
salaries and compensation for elected officials. However, Town Counsel is now suggesting that it is more common to
have a separate motion to be included in the budget article for setting the salaries and compensation for elected officials.

The Town Clerk’s salary used to be a separate motion under Article 7 of Annual Town Meeting in 2024. The funding
will be included in Motion 3 for the Budget Article 36 at Annual Town Meeting 2025 but Motion 2 under Article 26 will
specify the amounts of the elected officials’ salaries. This will eliminate the error that happened at last year’s Annual
Town Meeting for setting the Town Clerk’s salary incorrectly for FY26.

Mr. Clough spoke about his concern regarding the monetary inequity for Elected Officials salaries. He referred to an
Elected Officials study that had been done in the past but was largely not implemented to date. A Finance Committee
member had asked that the Committee put a “pause” on it at this time due to the level of controversy in the town at the
time and the Finance Committee at the time had no objection to tabling it.

The Finance Committee can revisit this inequity of salaries regarding elected officials and that at the present time the
timing within the cycle was not right.

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A motion made by Mr. Clough to set the salaries for the Board of Assessors, Board of Health and Select
Board members by set to zero was not seconded.

A motion made by Ms. Thomas that the salaries and compensation for elected officials for the fiscal year
beginning July 1, 2025 through June 30, 2026, be fixed as follows:

Town Clerk             $127,355                                                                                                                Department 161
Board of Assessors $7,200 ($2,400 for each member)                                             Department 141
Board of Health        $1,800 ($600 for each member)                                                    Department 510
Select Board           $7,200 ($1,400 for each member, addi. $200 to chairperson)           Department 129

was seconded by Ms. Mirliani.

Roll Call Vote:

Cindy Thomas               Aye                  Dave Clough                 Nay
Maureen Menconi         Aye                Kristin Mirliani             Aye
John Leonetti              Abstained        Emilio Mauro              Aye
Dan Cole                    Aye

Vote: 5-1-1. Mr. Leonetti abstained because he did not have enough information regarding the subject matter.

Vote — Article 36 Motion 3 —- Operating Budgets for FY26

Ms. Thomas inquired as to why the Finance Committee Recommendation amounts were not filled in on the budget they
were presented for voting. Mr. Scollins replied that it would be filled in after the Finance Committee has discussed and
voted their recommended amounts for the budget. The Finance Committee was considering the Executive Request,
which would then also become the Finance Committee recommendations if so voted by the committee.

Vote — School Department Budget for FY26

A motion made by Ms. Thomas that the Finance Committee recommend a School Department total budget of
$59,033,748 for FY26 was seconded by Ms. Mirliani.

Roll Call Vote:

Cindy Thomas                 Aye                     Dave Clough                   Aye
Maureen Menconi         Aye                 Kristin Mirliani             Aye
John Leonetti               Aye      Emilio Mauro                Aye

Dan Cole                      Aye

Vote: 7-0-0.

Vote — Municipal Department Budgets for FY26

A motion made by Ms. Thomas that the Finance Committee recommend Municipal Departments total budget
of $29,351,515 for FY26 was seconded by Mr. Cole.

Mr. Leonetti inquired if there was a plan to add additional funding to the FY26 Municipal Operating Budget as a result
of the release of the Police Department Audit.

Mr. Scollins explained that the intent is for the Town Administrator and Select Board to review the recommended list of
findings from the Police Department Audit as well as other aspects of the funding for these items The Police has
already purchased evidence kits for the police vehicles as well as other small items. He is confident that the Town will
be able to fund over time the recommended items with the Select Board support. The Town will issue cell phones to
each police officer and will not wait for an appropriation. These will be funded through the Police Department budget.
If the Police Department budget is overspent the Finance Committee may be able to vote at the end of Fiscal 2025 a
transfer from the Finance Committee Reserve Fund. The more expensive items may be funded through an
appropriation at a Special Town Meeting in November. It may not be feasible for some items to be funded in one year
but rather funded over a couple of years.

Roll Call Vote:

Cindy Thomas               Aye       Dave Clough                 Aye
Maureen Menconi         Aye      Kristin Mirliani             Aye
John Leonetti              Aye      Emilio Mauro               Aye
Dan Cole                    Aye

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Vote: 7-0.

Vote — Fixed Costs — FY26 Budget

A motion made by Ms. Thomas that the Finance Committee recommend a Fixed Costs budget of $37,418,561
for FY26 was seconded by Ms. Mirliani.

Roll Call Vote:

Cindy Thomas                Aye       Dave Clough                  Aye
Maureen Menconi         Aye      Kristin Mirliani             Aye
John Leonetti              Aye      Emilio Mauro               Aye
Dan Cole                      Aye

Vote: 7-0.

Vote — Rink Enterprise — FY26 Budget

A motion made by Ms. Thomas that the Finance Committee recommend a Rink Enterprise Budget of $482,341
for FY26 was seconded by Ms. Mirliani.

Roll Call Vote:

Cindy Thomas                Aye       Dave Clough                  Aye
Maureen Menconi         Aye      Kristin Mirliani             Aye
John Leonetti              Aye      Emilio Mauro               Aye
Dan Cole                    Aye

Vote: 7-0.

Vote — Sewer Enterprise — FY26 Budget

A motion made by Ms. Thomas that the Finance Committee recommend a Sewer Enterprise Budget of
$7,511,395 for FY26 was seconded by Mr. Cole.

Roll Call Vote:

Cindy Thomas               Aye       Dave Clough                 Aye
Maureen Menconi         Aye      Kristin Mirliani             Aye
John Leonetti              Aye      Emilio Mauro               Aye
Dan Cole                    Aye

Vote: 7-0.

Vote — Water Enterprise — FY26 Budget

A motion made by Ms. Thomas that the Finance Committee recommend a Water Enterprise Budget of
$9,979,931 for FY26 was seconded by Ms. Mirliani.

Roll Call Vote:

Cindy Thomas                Aye       Dave Clough                  Aye
Maureen Menconi         Aye      Kristin Mirliani             Aye
John Leonetti               Aye      Emilio Mauro                Aye
Dan Cole                    Aye

Vote: 7-0.

Review of the Finance Committee Discussions for the Annual Town Meeting Recommendations Report

Article 3 — Mr. Hines from the Paul Revere Heritage Trust provided a few sentences for Mr. Scollins to add to the
Finance Committee Report at the beginning of the Annual Town Meeting Document.

Article 10 - Insurance Proceeds — Mr. Scollins reported that the Assistant Town Administrator received a response
from the Town’s insurance company. There is an insurance claim for $130,000 that was approved for the Library
interior project, however, the policy has a deductible of $100,000. There is no requirement for the $30,000 to be
voted because it is less than the $150,000 that is required to be voted under Article 10.

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Article 12 —- Ch. 90 Road Repairs — Ms. Thomas inquired about the Select Board's use of mitigation funds. Mr.
Mauro’s impression is that the Select Board has verbally committed to using mitigation funds but not for any specific
project.

Article 13, Motion 2 — The Discussion for Article 13, Motion 2, must be corrected to reflect a Total Municipal Cash
Capital Requested amount of $1,004,335.

Article 13, Motion 8 - Water System Improvements — The Town will borrow through a low interest loan with
Massachusetts Water Resource Authority (MWRA).

Article 13, Motion 12 — Street Sweeper for Storm Water Management — The word “street” is to be added in the
title for the Finance Committee’s Discussion.

Article 13, Motion 12 & 13 - Dump Sander for Storm Water Management - Finance Committee Discussion
Enterprise Funds for Stormwater Management capital items he is confident that the voters will understand. Mr. Trotta
will be available to speak at the Annual Town Meeting regarding Storm Water Management. Mr. Scollins also added
that currently some of the storm water management operating costs are being paid out the Sewer Enterprise account
which is legal.

Article 19 — Pickleball Court — The first sentence of the last paragraph of the Majority Discussion should be
removed. M. Clough stated that the applicant for the Pickleball Courts did not reapply for Community Preservation
funds as they had done in the past. The third paragraph reference to “volunteer” should be changed to “local
developer”.

Article 23 — Accept Ch. 59, Section 5, Clause 221 (Hero Act) — Edit the discussion by adding “and future
adjustments and incremental increases”.

Article 27 — Moving the Election Date — Mr. Mauro will write the Majority Discussion for Article 27. Mr. Leonetti will
write the Minority Discussion for Article 27.

Public Informational Meeting regarding Town Meeting Articles — The Informational Meeting will be held virtually
on May 7". The Town Moderator and the Finance Committee Chair will lead the discussion during the Informational
Meeting.

Discussions are due to the Finance Department by noon on Friday, April 11". The Town Meeting PDF document is
scheduled to be sent to the printer on Monday, April 14°.

Nominate and Vote — Finance Committee Representative to the Master Plan Implementation Committee

A motion made by Ms. Mirliani to nominate and appoint Mr. Mauro as the Finance Committee Representative
to the Master Plan Implementation Committee was seconded by Mr. Thomas.

Roll Call Vote:

Cindy Thomas                Aye       Dave Clough                  Aye
Maureen Menconi         Aye      Kristin Mirliani             Aye
John Leonetti               Aye      Emilio Mauro                Aye
Dan Cole                      Aye

Vote: 7-0.

Nominate and Vote — Finance Committee Representative to the Water & Sewer Rate Policy Committee

Mr. Mauro explained that Mr. Cole has been serving as the Finance Committee Representative on the Water & Sewer
Rate Policy Committee for several years. At the conclusion of Annual Town Meeting, Mr. Cole will be stepping down
as a member of the Finance Committee and as a result the Water & Sewer Rate Policy Committee where he represents
the Finance Committee. Mr. Mauro thanked Mr. Cole for serving on the Committee.

Mr. Scollins further explained that the Water & Sewer Rate Policy Committee meets during the day. They infrequently
meet but usually meet during the Water & Sewer Rate Setting time in February. A Request for Proposal to hire a Water
and Sewer Consultant will be reviewed and sent out in the summer.

Mr. Mauro asked the members to consider being the representative to this committee and the Finance Committee will
revisit this appointment at their next meeting on May 12".

Next Meeting Date: The Finance Committee will meet at 6:00 PM prior to the 7:00 PM Annual Town Meeting. The
location will be at the Canton High School with the specific location to be determined.

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Adjournment

A motion made by Ms. Mirliani to adjourn the meeting at approximately 10:20 p.m. was seconded by Ms.
Thomas.

Roll Call Vote:

Dave Clough      Aye       Cindy Thomas               Aye
Kristin Mirliani Aye      Maureen Menconi         Aye
Dan Cole          Aye      Emilio Mauro                Aye

John Leonetti Aye

Vote: 7-0.

Minutes reviewed by: Emilio Mauro
Respectfully submitted,                     .

Glin € Mauro, jh

Emilio E. Mauro, Jr.
Chair, Canton Finance Committee

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Finance Committee
Meeting Documents
April 9, 2025

Please note: Some meeting documents may be found on the Town’s website under the Posted Minutes
section (Laser Fiche).

Budget documents may also be found on the Town’s website under the Finance Committee’s page,
Municipal Budget and Capital Information, Operating Budget Requests, “FY26 Municipal Budget — Dept.
Requests — Jan 2025.

Agenda — April 9, 2025.

Town of Canton — Audit Exit Conference — Roselli, Clark & Associates, April 9, 2025 (10 pages).

Operating Budget by Voting Category for FY26 (2 pages).

Town of Canton — Budget Report for FY26 by Salaries and Expenses (8 pages).

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