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FINAL - Finance Committee Recommendations - ATM and STM 2023 for FY24 pdf file
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Source page 1
Recommendations of the Finance Committee
to the Voters of Canton, Massachusetts
2023
TOWN OF CANTON
ANNUAL TOWN MEETING
MONDAY, MAY 8, 2023 at 7:00 p.m.
SPECIAL TOWN MEETING (page 95)
Within the Annual Town Meeting
Monday, MAY 8, 2023 at 7:05 p.m.
Informational Virtual Meeting on May 3, 2023 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
$146.2 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 8, 2023
TABLE OF CONTENTS
Page #
Finance Committee Report ……………………………………………………….……… 5
Annual Town Meeting - Charts and Exhibits
Figure 1 – Historical Comparative Summary of Expense Growth
FY13-FY23 ……………………………………………………………………... 10
Figure 2 – Reserve Accounts & Bond Rating Agency Expectation ……….…… 11
Additional Sources of Funds ..……..……………………………………………………… 13
Town Finance Terminology …………………………………………………………………. 21
A Guide to Participating at Town Meeting …………………………………………….. 22
Note to All Voters Concerning Town Meeting Procedures ……………………….. 23
Summary of Revenue and Expenditures ……………………………………………….. 24
Revolving Funds ………………………………………………………………………………… 32
Vote to Transfer Available Funds ……………………………………………………….. 80
Operating Budget by Voting Category FY 2024 ……………………………………… 82
Operating Budget by Department – Detail FY 2024 …………..…………………… 84
Five-Year Municipal Capital Plan for FY 2024-2028 (includes self-supporting) 93
Five-Year School Committee Capital Plan for FY 2024-2028 …………………… 95
Annual Town Meeting Articles
Art. Page #
1 Elect a Moderator …………………………………………………………………………. 25
2 Adopt Rules to Govern Town Meeting …………………………………………………… 25
3 Hear Reports of Committees Appointed at Prior Town Meetings ……………… 27
4 Act on “Consent Agenda” ……………………………………………………………………. 28
5 Collective Bargaining Agreements under the Select Board ……………..……… 29
6 Personal Service Contracts under the Select Board ………………………….….. 29
7 Set Salaries of Elected Officers …………………………………………………………. 30
8 Pay Bills of Prior Fiscal Year ……………………………………………………………….. 31
9 Adjust Fiscal 2023 Accounts ……………………………………………………………. 32
10 Authorize Certain Revolving Funds ……………………………………………………… 32
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 …………………………………….. 36
15 “Omnibus” Capital Outlay Program ……………………………………………………… 37
th of July Community Celebration …….
16 Approval of Funding for the Annual 4 57
17 Recommendations of the Community Preservation Committee ………..…….. 57
2Source page 3
ANNUAL TOWN MEETING – MAY 8, 2023
Annual Town Meeting Articles (cont’d.)
Art. Page #
18 Appropriation to Increase Special Education Reserve Account ……………….. 59
19 Appropriation to Increase Capital Stabilization Account …………….…………. 59
20 Neponset Street Land Acquisition ………………………………………………………. 60
21 Pleasant Circle Drain Improvements …………………………………………………… 60
22 Revere Court Bridge and Water Replacement Improvements ..……………... 61
23 Appropriation of Proceeds from the TNC Per Ride Assessment Funds …..… 62
24 Amend General By-Law Article XIV Section 39 Regulation of Dogs …..…….. 63
25 Accept Provisions of the Brave Act for Tax Exemptions for Veterans ……….. 64
26 Accept MGL Chapter 41 § 110A ………………………………………………….………. 65
27 Sustainability/Climate Action & Related Activities ……………………………….. 66
28 Formation of a Sustainability Action Plan Steering Committee and Initial
Steps for the Creation of a Sustainability Action Plan ………………….……….. 68
29 Amend Zoning By-Law Section 3.1.4 Table of Use Regulations ……………….. 71
30 Amend Zoning By-Laws by Adding a By-Law to Regulate Short Term
Housing Rentals ………………………………………………………………………………. 76
31 Appropriate Funds to Meet Expenses for Next Fiscal Year (FY24) …………… 80
3Source page 4
ANNUAL TOWN MEETING – MAY 8, 2023
Pre-ATM Public Informational Meeting on
Wednesday, May 3, 2023 at 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/85339225286
Webinar ID: 853 3922 5286
Question Submissions for the Pre-ATM
Public Informational Meeting may be submitted
no later than noon on
Friday, April 28th by emailing
atm@town.canton.ma.us.
For information regarding Articles, please access the following address:
https://www.town.canton.ma.us/972/2023-Annual-Town-Meeting
4Source page 5
ANNUAL TOWN MEETING – MAY 8, 2023
Finance Committee Report
Fiscal Year 2024 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. While the emergence from the COVID-19
pandemic has created unique challenges, Canton’s history of sound fiscal management,
collaborative relationships across municipal government and the school department,
along with an infusion 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, when 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, or because a decision was made by the
article’s sponsor to postpone the article, or because the article required no action.
Fiscal Year 2024 Proposed Operating Budget
Article 31 provides a detailed budget for fiscal year 2024 (FY24). The Finance
Committee is recommending an FY24 general fund operating budget of $114.5 million,
and combined enterprise fund operating budgets of $17.4 million. The FY24 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 $114.5 million FY24 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
formalize a central maintenance model for the Recommendations
municipal buildings and address rising special • $5.3 Million Increase in Operating
education costs. The recommended operating Budgets, which includes:
budget represents a 4.85% increase over the • $2.8 Million School Budget Increase
FY23 budget approved at the 2022 Annual Town • $1.6 Million Municipal Budget Increase
Meeting (ATM). This includes a 5.59% increase in • $875 Thousand Increase in Fixed Costs
the School Operating Budget, a 6.38% increase to the Municipal Operating Budget and
a 2.61% increase in fixed costs. Overall, the Finance Committee recommends that the
School Department receive an additional $2.8 million and the Municipal Operating
Budget an additional $1.6 million increase from FY23.
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
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ANNUAL TOWN MEETING – MAY 8, 2023
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 FY24 recommended Municipal and School Operating Budgets are aligned with the
targets set by the Finance Committee, based on the Revenue Committee forecast, and
are $26,621,741 for Municipal Departments and $53,490,543 for the School
Department.
The FY24 budget recommended by the Finance Committee assumes that property
taxes will be increased $1.7 million
2023 Residential Tax Rate: $10.57 Per Thousand
less than the maximum allowed • $4.87 School Operating and Capital
under Proposition 2 ½ (79.2% of • $2.48 Municipal Operating and Capital
general fund revenue). FY24 will • $3.08 Fixed Costs
be the third year of the 30-year • $0.14 State & County Charges
payment in 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
taxpayers, it is appropriate to reduce the tax levy by the revenue amount shifting from
taxes to local receipts. The revenue forecast does project a $1.28 million increase in
new property tax growth in FY24.
Local receipts (7.8% of general fund revenue), including the $1.7 million shift of property
tax revenue to local receipts, are budgeted at $450K, or 5.1%, higher than FY23. While
the Town has seen a number of restaurant closures, hotel and Meals Excise Taxes are
the highest they’ve ever been in the Town’s history. In addition, a silver lining of the
increases in interest rates is the Town’s Interest Income performance. Interest Income
has not been at the 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 FY24 State Aid budget (9.8% of general fund
revenue) this past February. The Governor’s proposal recommends an $826,000, or
7.7% increase over the FY23 State Aid budget for the Town. Proposed Education
related aid increased 9.2% and General Government related aid increased 3.2%.
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ANNUAL TOWN MEETING – MAY 8, 2023
Enterprise Funds Increases
The recommended Water Enterprise Fund operating budget is an increase of 14.0%, to
$9.8 million. The growth is primarily due to increases in the MWRA assessment and
debt service (10.4% combined). Going forward, in order to reduce reliance on
borrowing the Water Enterprise strategy is to build a working capital cash reserve
sufficient enough to reduce the amount of borrowing for capital investments. The
recommended budget for the Sewer Enterprise Fund is $7.1 million, an increase of
4.3%. The increase is primarily related to an increase in the MWRA assessment.
The recommended budget for the Rink Enterprise Fund has been set at $433,494,
reflecting a 7.1% increase related primarily to increases in operating 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 $18.4MM, 15.94% of the FY ’23 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 2021 – (7/1/20 – 6/30/2021)
At the 2020 ATM voters approved an FY21 budget based on $102.3 million in
forecasted revenue and $103.2 million in forecasted expenses. The expenses were
budgeted higher than revenue by $913,000 as the following projects were funded by
Free Cash: transfer to a special education reserve account ($500,000); Earl Newhouse
Waterfront improvements ($239,130); Sherman/Pleasant/Angela street Intersection
improvements ($85,000); three smaller articles for easement acquisitions, community
recognition ($50,000); and $39,299 from other funds.
Fiscal 2021 turned out to be a rebound year for the Town, financially speaking, with
revenues coming in ahead of expenditures by $3.8MM. Compared to the budgeted
deficit of $913,000 the total operating surplus was $4.6 million better than plan.
Revenue performance was much improved by a variety of factors impacting the three
major revenue categories, Property Taxes, Local Receipts and State Aid, despite the
Covid-19 pandemic still raging for most of the fiscal year.
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ANNUAL TOWN MEETING – MAY 8, 2023
Property tax revenue collections for FY 2021 were $1.06MM better than plan. ~$475K of
this increase was due to “New Growth” coming in higher than plan. In addition, over
80% of the past due FY 2020 taxes were collected in FY 2021.
Local Receipts beat a conservative budget by $1.59MM and prior year by $927K. The
expectation is that at least $1.5MM in excess local receipts are collected, consistent with
prior financial plans in order to “recharge” Free Cash. It was welcome news to see this
trend in a positive direction.
State Aid came in $870K higher than budget. The Governor and the legislature decided
to use CARES Act funds to commit to what the Governor had originally proposed in
January of 2020 for the FY ’21 budget. That decision wasn’t made until well into FY ’21,
in December of 2020. In lieu of a firm commitment on State Aid, many municipalities
revised their State Aid budget estimates downward by 10%, which is exactly what
Canton did when the Town budget was finally set in June of 2020.
On the expenditure side, it was another positive year with $1.03MM in appropriation turn
backs. As a result of all these factors reserve levels increased $3.79MM to 20.04%. of
FY22 expense budgets.
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 by funding a portion of the Memorial Hall
exterior renovation ($1.2MM), the special education reserve account ($660K), the
athletic field snack shack and bathrooms ($600K), School revolving accounts
replenishment ($500K), snow & ice deficit ($200K), and a land taking off Pleasant Street
($15K) from Free Cash.
Fiscal 2022 was a solid year for the Town, financially speaking, with revenues coming in
ahead of expenditures by $1.89 million. Compared to the budgeted deficit of $3.16
million the total operating surplus was $5.05 million better than plan. 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
8Source page 9
ANNUAL TOWN MEETING – MAY 8, 2023
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 plan 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. The expenses were
budgeted higher than revenue by $3.0 million by funding 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.
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 FY23 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 4.7% on average annually since FY13
while municipal expenses have increased 4.5%. Fixed costs have increased 3.7%.
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
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ANNUAL TOWN MEETING – MAY 8, 2023
worked with its municipal and school employees to mitigate the rising cost of healthcare,
pension and OPEB, which now comprise about 19% 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 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. The $1.86 million in wage increases inherent in school contracts
for FY24 represents an average salary increase of 4.5%. Municipal wage increases
total $843 thousand, or a 4.0% average salary increase, across all municipal contracts.
All labor contracts are settled for FY24.
Free Cash - This is a misunderstood Both the Municipal and School budgets contain “wild
term created by the Dept. of Revenue cards”, 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
General Fund. It should only be used
for one-time costs or for extraordinary public safety overtime are examples. For the Schools, it
expenses. Using "Free Cash" to is the 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 is those 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
appropriations. It is certified annually move into or out of the district or when the needs of
by the DOR and is reduced by deficits existing students will change, potentially causing
in any town account or impacted variances between budgeted and actual costs. Also, the
positively or negatively by changes in current surge in costs of equipment and materials is a
tax receivables balances.
challenge impacting both School & Municipal expenses.
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ANNUAL TOWN MEETING – MAY 8, 2023
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 ($100,000 more than customary) 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 $23.2MM, or 20.02% of expenses before any appropriations at
this year’s Town Meeting.
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.
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ANNUAL TOWN MEETING – MAY 8, 2023
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
during the years following the 2008 general property
Assessor’s Overlay - This account
sets aside funds for property tax tax override. Figure 2 above shows that Canton’s
exemptions and abatements. reserves have grown from $8.1 million at the end of
However, if the Assessors declare a FY11 to $23.2 million at the end of FY22. Reserves
surplus, funds can be released for were used during economic downturns to reduce
appropriation by Town Meeting.
the impacts to operating budgets and related
While we consider the entire overlay
balance as a cash reserve, much of services as well as to cover one-time expenses. As
it may be needed for future the economy turned around, the Town took steps to
abatements granted by the Board grow and maintain these reserves and not use them
of Assessors. for 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 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 FY23, in addition to maintaining our
reserves at 15.0%, the Finance Committee recommends ~$4.7 million in funds be used
to address several items including: Library Roof & HVAC repair project - ~$1.3 million
(Article 15); Addition to the Capital Stabilization account - $1.0 million (Article 19);
Special Education Stabilization account funding - $1.0 million (Article 18); Road
Improvements Ch. 90 Supplement – $740,000 (Article 13); Acquire 27 Neponset St for
Down Town Parking - $320,000 (Article 20); Capital Budget Contingency - $250
thousand (Article 15); Police Education Incentive for FY23 contract - $76,000 (Article 5);
and July 4th community celebration - $35 thousand (Article 16).
In Article 15, $98,133 from Bolivar Pool capital project surplus is recommended as one
of the funding sources for the library roof and HVAC project budget. This is additional
surplus in that project and it is appropriate to reappropriate surplus from existing funds
in order to minimize the need for new funds. The Pool project is finishing up under
budget and has already been drawn on for $204K at the December 2021 Special Town
Meeting to make up for a funding shortfall in the Metropolis Rink capital project, and for
$300K at the May 2022 Annual Town Meeting to supplement the Memorial Hall exterior
renovation project. A silver lining for taxpayers is that the pool project was funded with
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ANNUAL TOWN MEETING – MAY 8, 2023
excluded debt. Therefore, when the tax rate is set, amounts funded from the Pool
project surplus will reduce the amount of excluded debt tax raised, in accordance with
the state municipal finance law.
In a similar fashion, the $19,661 surplus from the Pequitside parking lot reconstruction
project, is proposed in Article 15 to fund the majority of the $21,000 for an RTV Utility
Vehicle requested by the Property Maintenance department for use at Pequitside.
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 U.S.
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. 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. However, 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 significantly impacting the type of
projects that can be supported with the Norfolk County funds. Despite a Massachusetts
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ANNUAL TOWN MEETING – MAY 8, 2023
congressional appeal, Treasury is not changing 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, resulting in delays in funding and
completion of 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 funds awarded
directly to the Town have been deployed to 10 different projects. Of the 14 projects to
be funded through Norfolk County, six have been approved to date and eight more will
need to be submitted through a time-consuming process. Despite these challenges, 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.
Name of Fund Controlled By 7/2020 7/2021 7/2022 3/2023 Source of Funds Use of Funds
Ambulance Town Meeting $2.0M $1.5M $1.8M $1.7M Ambulance Receipts Any related lawful purpose
Animal Control Revolving Police Chief $94K $99K $97K $99K Animal Control fees Animal Control dept expenses
Animal Control Donations Police Chief $83K $91K $104K $104K Animal Control donations Animal Control dept expenses
American Rescue Plan Act Funds Select Board $0 $0 $1.2M $3.5M Federal Treasury ARPA Grants ARPA defined expenditure purposes
Bond Issuance Finance $260K $250K $277K $271K Premiums received from borrowing Reduce debt service costs
Cemetery Perpetual Care Town Meeting $499K $521K $540K $576K Payments for cemetery perpetual care Cemetery improvements
Chaisson Memorial Fund Library $397K $418K $440K $423K Bequests Library needs
Circuit Breaker Schools $2.3M $1.4M $2.0M $3.1M State Reimbursements Special Education Costs
Community Preservation Town Meeting $2.3M $2.0M $2.2M $2.5M Community Preservation Tax CPA authorized projects
Conservation Land Fund ConCom $155K $160K $166K $188K Appropriations by town meeting Purchase of conservation land
Council on Aging Revolving Fund COA $103K $127K $211K $238K COA Program fees and donations COA expenses
Dental Insurance Trust Fund Finance $898K $1.1M $1.2M $1.3M Dental insurance contributions Dental insurance claims & related costs
Health Insurance Trust Fund Finance $3.6M $6.6M $7.5M $8.9M Health insurance contributions Health insurance claims & related costs
Insurance Proceeds Various Depts. $27K $15K $0 $39K Insurance reimbursements under $150K Repair/replace damaged property
Library Grant Library $86K $90K $111K $120K State grant offset receipts Any related lawful purpose
Library Revolving Fund Library $105K $126K $119K $165K Library fees including for passport applications Books & materials for loan and passport costs
OPEB Trust Finance $5.0M $6.4M $9.1M $9.8M Appropriations by town meeting OPEB Costs
Paul Revere Rolling Mill Revolving Select Board $0 $0 $12K $142K Rent, fees, donations & grants Rolling Mill & Barn expenses
Police Detective Bureau Police Chief $195K $198K $198K $284K Forfeitures Police investigative work
Police Drug Forfeiture Police Chief $164K $163K $116K $35K Federal drug forfeiture program Police investigative work
Plymouth Rubber DIF Fund Finance $162K $258K $914K $914K R.E. Taxes from Revere Site Properties Debt Service related to Developer Agreement
Recreation Revolving Recreation $380K $286K $339K $686K Recreation program fees Costs associated with Recreation programs
Sale of Lots & Graves Select Board $77K $89K $99K $114K Sales of lots & grave fees Cemetery related expenses
School Athletics Schools $317K $299K $329K $432K Sports fees, game receipts Athletic program costs
School Bus Fees Schools $261K $110K $80K $196K Bus fees School transportation costs
School Donations Schools $212K $214K $175K $187K Donations to school department Any lawful purpose unless specified by donor
School Food Service Schools $310K $206K $137K $795K Receipts from school cafeterias Operate school cafeterias
School Rentals Schools $316K $298K $198K $154K Rents collected from use of school facilities School facility costs
School Tuition Schools $415K $464K $358K $376K Fees for pre-school and extracurricular programs Payment of program costs
Special Education Reserve Schools/BOS $0 $300K $600K $1.2M Appropriations by town meeting Special Education Costs
Street Betterments Town Meeting $0 $95K $125K $160K Street Betterment fees Street Betterment debt service
Street & Sidewalk Improvements Select Board -$677K -$1.2M -$781K -$545K Chapter 90 State Aid Road and sidewalk repairs
Town Donations Select Board $2.4M $2.4M $2.4M $2.6M Donations to municipal departments Any lawful purpose unless specified by donor
Unemployment Claims Human Res. $264K $296K $250K $396K Appropriations by town meeting Unemployment costs
University Station Select Board $687K $572K $568K $356K Mitigation payments Defray costs associated with project
14Source page 15
ANNUAL TOWN MEETING – MAY 8, 2023
Capital Budget
The Capital Budget is used first to pay debt service on all existing debt within the tax
levy, $3.4 million in FY24. 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 FY24 represents 6.9% 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 most of the recommendations as vetted and
refined by the CPC as presented in Article 15. The municipal requests include $1.13
million in cash capital projects. $1.06 million in seven municipal capital projects are
recommended to be funded with debt in the general fund: $324K for a 6 Wheel Dump
Truck; $270K for Pleasant Circle Storm Drain Improvements; $180K for two F-350
Trucks and Plows; $133K for an Elder & Human Services replacement bus; $102.5K for
50 replacement Police Tasers; and $55K for a DPW Hybrid SUV. Contained in CPC’s
recommendations is that the Town continue to introduce hybrid vehicles into its fleet.
This is being done in in these requests with Police and DPW for appropriate vehicles.
$1.3 million, funded primarily from Free Cash ($1.17MM) and partially from Pool Capital
Project Surplus ($98K) and Cash Capital ($29K), is also being recommended to
address critical repairs to the Library roof and HVAC systems. The estimated cost of
this project has evolved well beyond the scale original anticipated. As a result an
engineering and design contract has been entered into in order to deliver an updated
cost estimate to the May 2023 Annual Town Meeting so that this project can be bid out
immediately with a sufficient appropriation. It is likely this Motion #13, within Article 15,
will be amended at Town Meeting with the updated cost estimate.
In FY24, the Schools were allocated $1 million for cash capital projects as
recommended by the CPC. CPC is also recommending $250K be borrowed for unit
ventilators at the JFK Elementary School, and $275K for engineering designer services
for masonry repairs of the Rodman building.
In addition, the CPC recommended infrastructure capital improvement projects for the
Water and Sewer Enterprise Funds totaling $83K 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: $600K be
borrowed by the Water Enterprise Fund to pay for “phase 3” water main construction on
Randolph Street, Randolph Terrace, Old Randolph Street, and Bolivar Street; and that
$420K be borrowed for water main replacements on Revere Court. The Sewer
Enterprise is also requesting to borrow $400K from the MWRA, at zero percent interest,
15Source page 16
ANNUAL TOWN MEETING – MAY 8, 2023
for infiltration and inflow (I & I) rehabilitation work. This I & I work is expected to be
supplemented by a $1.2MM grant from the MWRA.
The Town administration and Select Board, along with the CPC’s endorsement, has
leveraged an additional $351K in ARPA funding for various capital projects that don’t fit
within this year’s capital plan, but are good candidates for ARPA funding. This is in
addition to $6.2MM in School & Municipal projects already being advanced with ARPA
funding.
Community Preservation Act
We will also have the opportunity to
Community Preservation Act Surcharge
vote uses of the Community
The CPA surcharge is calculated as 1% of
Preservation Act (CPA) funds, which
your real estate tax bill after an exemption
amount is applied. Abatements are available are generated by a 1% surcharge on
from the Board of Assessors for Seniors and our property tax bills, as well as state
Low Income Households. matching in FY24. This year Article 17
will only be addressing three items, as
the Canton Community Preservation Committee (CCPC) has decided to pause on
requesting new funding applications for FY24 while the Committee reorganizes. The
three items include: 1) Funding the administrative costs, allowed at 5% of estimated
revenues, or $45.2K; 2) Funding $233K to pay the fifth year of debt service in FY24 for
the Paul Revere Heritage site land acquisition. This is a 10 year bond and therefore will
be a recurring allocation for five additional years; and 3) An allocation of 10%, or
$90.4K, of estimated revenues to each of the expenditure categories, Open Space &
Recreation, Historic Resources, and Community Housing. The CCPC is currently
accepting preapplications for FY25 and there will be two years of funds to allocate at the
next Annual Town Meeting.
Contract Obligations
Canton is fortunate to have many dedicated employees who work hard to serve our
residents. The Finance Committee continues to recommend, along with the Board of
Selectman 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 $843K for wage increases for the municipal departments and $1.86MM for
wage increases for the school employees, including cost of living adjustments (COLA’s),
step, lane and longevity changes.
16Source page 17
ANNUAL TOWN MEETING – MAY 8, 2023
On the Horizon
• Roads: Canton, along with all other Massachusetts communities, has
traditionally relied on Chapter 90 grants (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 $24 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 $740K is being
recommended at this Annual Town Meeting in Article 13 as a supplement to the
Ch. 90 grant to be available immediately in order to not only address more roads
in FY24, but to be able to bid out road projects right away, rather than having to
wait until the State makes its grant funding available.
• 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”, a significant
accomplishment! This phase of the project will include a Feasibility Study to
analyze the optimal approach to move forward, i.e., renovate or build new. $1.5
million was appropriated to fund the Feasibility Study at last year’s Annual Town
Meeting.
The Owner’s Project Manager has recently been hired for the Galvin project.
The next step is to bid the architectural, engineering, design and cost estimating
work. If all goes well, the School Department will likely be requesting a funding
commitment in another year or so to complete this multi-year project. MSBA’s
share of the project cost may be in the 40% to 50% range, with the difference
paid by the Town.
• Municipal Buildings Central Maintenance: The Town is seeking to create a
Central Maintenance Division (CM) that will fall under the direction of the
17Source page 18
ANNUAL TOWN MEETING – MAY 8, 2023
Department of Public Works. A new position of Municipal Facilities Director is
proposed in the FY24 budget and the existing Building and Grounds staff will
work under the direction of this new 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 plan is to move existing utility and building maintenance budget
lines from all 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.
Town Administration has 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.
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.
• 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 the 2012 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 ~$96.6 million. The funded amount of this liability is
currently $10.6 million. The Finance Committee is recommending placing $1.25
million into this fund for FY24. 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
18Source page 19
ANNUAL TOWN MEETING – MAY 8, 2023
System (NCRS) its’ share of both the current pension obligations and the
unfunded pension obligations. The FY 2024 actuarially determined assessment
is $7.3 million for Canton. NCRS is targeting being fully funded by FY 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 these assessment savings,
when realized, be substantially 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 or sooner. Not doing so, assuming no significant plan design changes,
may result in full funding not occurring until FY 2060.
• Stormwater Management: The Town of Canton has an investment of over
$100,000,000 in the municipal separate storm sewer system [MS4]. As owners
and operators of the MS4 system, the Town is subject to a five-year permit that
ends in 2023. Compliance with the permit is predicated on both water quality and
hydraulic flow. The 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 stormwater 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 just
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
Thomas Emery
Karen Foley
Tim McKenna
Maureen Menconi
Reuki Schutt
19Source page 20
ANNUAL TOWN MEETING – MAY 8, 2023
NOTES:
20Source page 21
ANNUAL TOWN MEETING – MAY 8, 2023
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 Selectmen 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.
FY23: July 1, 2022 through June 30, 2023
FY24: July 1, 2023 through June 30, 2024
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 tax levy in any given year. The levy limit is based on the previous year’s
levy limit plus 2 1/2% 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 for 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
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.
21Source page 22
ANNUAL TOWN MEETING – MAY 8, 2023
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.
22Source page 23
ANNUAL TOWN MEETING – MAY 8, 2023
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.
23Source page 24
ANNUAL TOWN MEETING – MAY 8, 2023
SUMMARY of REVENUES and EXPENDITURES
FY 2022 FY 2023 FY 2024
ACTUAL Revised Budget Estimate
GENERAL FUND REVENUES:
PROPERTY TAX REVENUE 86,840,178 90,361,116 93,691,340
STATE AID 9,557,997 10,697,742 11,539,764
LOCAL RECEIPTS 10,690,006 8,800,000 9,250,000
TRANSFERS FROM OTHER FUNDS 3,221,718 2,870,617 3,789,723
TAX TITLE / FORECLOSURE REVENUE 148,855 0 0
TOTAL REVENUES 110,458,754 112,729,475 118,270,827
GENERAL FUND EXPENDITURES:
SCHOOL EXPENSES 47,739,008 50,658,405 53,490,543
MUNICIPAL EXPENSES 23,165,390 25,025,058 26,621,741
FIXED COSTS 31,323,347 33,568,679 34,443,957
TOTAL OPERATING EXPENSES 102,227,745 109,252,142 114,556,241
SCHOOL CASH CAPITAL 800,000 944,000 1,000,000
MUNICIPAL CASH CAPITAL 836,328 965,000 1,131,000
CASH CAPITAL EXPENDITURES 1,636,328 1,909,000 2,131,000
TRANSFERS TO STABILIZATION FUNDS 0 1,000,000 2,000,000
SPECIAL APPROPRIATIONS 3,212,393 1,978,000 2,725,308
STATE & COUNTY CHARGES 1,495,914 1,568,333 1,583,586
TOTAL EXPENDITURES 108,572,380 115,707,475 122,996,134
SURPLUS/(DEFICIT) - GENERAL FUND 1,886,374 (2,978,000) (4,725,308)
ONE-TIME SOURCE of FUNDS
FREE CASH RESERVE 3,151,003 2,978,000 4,594,077
MISCELLANEOUS FUNDS 11,924 0 131,231
OVERLAY SURPLUS 0 0 0
TOTAL NON-RECURRING SOURCES 3,162,927 2,978,000 4,725,308
ADJUSTED SURPLUS/(DEFICIT) - GENERAL FUND 5,049,301 - -
ENTERPRISE FUNDS:
W ATER REVENUE 7,114,979 8,611,036 9,818,663
SEW ER REVENUE 6,855,278 6,825,939 7,121,476
RINK REVENUE 366,359 404,462 433,494
TOTAL ENTERPRISE FUNDS' REVENUE 14,336,616 15,841,437 17,373,633
ENTERPRISE FUNDS' SURPLUS USED 454,000 495,000 83,000
W ATER EXPENSES 6,869,644 8,611,036 9,818,663
SEW ER EXPENSES 6,653,663 6,825,939 7,121,476
RINK EXPENSES 334,351 404,462 433,494
TOTAL ENTERPRISE FUNDS EXPENSES 13,857,658 15,841,437 17,373,633
ENTERPRISE FUNDS' CASH CAPITAL EXPENDITURES 454,000 495,000 83,000
ENTERPRISE FUNDS' SURPLUS/(DEFICIT) 478,959 0 0
GRAND TOTAL APPROPRIATIONS 122,884,038 132,043,912 140,452,767
24Source page 25
ANNUAL TOWN MEETING – MAY 8, 2023
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 8th DAY OF MAY 2023
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 2024; 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 2023 Annual Town
Meeting; or to take any other action related thereto.
Select Board
MOTION 1
MOVED: That this 2023 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: 8-0-0
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__________
25Source page 26
ANNUAL TOWN MEETING – MAY 8, 2023
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:
David Brauninger, Principal, Lt. Peter M. Hansen Elementary School
Paul Brodmerkle, Interim Town Engineer
Meghan Byrne, 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
Donna Kilday, Rodman Early Childhood Coordinator
Louis Jutras, Information Systems Manager
Arafat Knight, Veterans’ Agent
Karen Lawlor, Administrative Assistant, Canton Planning Board
Brian Lynch, Facility Director, School
Stephen Lynch, Representative in Congress
Steve Marshall, Director of Finance & Operations, School Department
M. Regen Milani, Conservation Commission Agent
Allison Neff, Canton Community Preservation Committee Administrator
Kristen Phelps, Revere & Son Heritage Trust Administrator
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
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: 8-0-0
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__________
26Source page 27
ANNUAL TOWN MEETING – MAY 8, 2023
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: 8-0-0
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 all 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)
Revere & Son Heritage Trust Corporation (Ch. 150 of the Acts of 2020 per Governor on 8/7/20)
FINANCE COMMITTEE VOTE: 8-0-0
DISCUSSION: The Finance Committee supports adoption of this motion to hear the reports of standing
committees appointed at prior Town Meetings.
APPROVED__________DISAPPROVED__________
27Source page 28
ANNUAL TOWN MEETING – MAY 8, 2023
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: 6, 11, 12, 14, 16, 24, 25
and 26.
FINCOM
Article Description Motion VOTE Reason
There are no
Personal Service Contracts Postpone
6 7-0-0 personal service
under the Select Board. Indefinitely.
contracts to fund.
There are no
Postpone
11 Insurance Proceeds. 6-0-0 insurance proceeds
Indefinitely.
to appropriate.
There are no laws
Accept Laws Enacted by Postpone proposed to be
12 6-0-0
the General Court. Indefinitely. accepted under this
article.
Community Recognition
14 Accept this article 8-0-0 Non-controversial.
Supplemental Funding.
4th of July Community
Celebration - $35,000 Free
16 Accept this article. 7-0-0 Non-controversial.
Cash Funded
Appropriation.
Amend General by-Law
24 Article XIV Sec. 39 Accept this article. 7-0-0 Non-controversial.
Regulation of Dogs.
Accept Provisions of Brave
25 Act for Tax Exemption for Accept this article. 7-0-0 Non-controversial.
Veterans.
Accept MGL Ch. 41 Sec.
Non-controversial.
26 110A Town Clerk Saturday Accept this article. 7-0-0
Hours.
FINANCE COMMITTEE VOTE: 8-0-0
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__________
28Source page 29
ANNUAL TOWN MEETING – MAY 8, 2023
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 sum of Seventy Six Thousand Dollars ($76,000) be transferred from Free Cash
(Undesignated Fund Balance) to increase the appropriation voted in Article 43 of the May 2022 Annual
Town Meeting to the Police Department (210) budget in Fiscal Year 2023, for the purpose of funding
cost items contained in the collective bargaining agreements executed by the Select Board.
FINANCE COMMITTEE VOTE: 7-0-0
DISCUSSION: The Finance Committee supports transferring $76,000 from Free Cash to the Police Department
budget. This supports funding FY23 Career Incentive Payments (Quinn-like) educational incentive payments
contained in the collective bargaining agreements entered into by the Select Board. The Quinn educational
incentives have been built into the budget going forward.
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: 6-0-0
DISCUSSION: The Finance Committee voted unanimously to postpone indefinitely the subject matter of this
article as there are currently no newly-negotiated personal service agreements to fund.
APPROVED__________DISAPPROVED__________
29Source page 30
ANNUAL TOWN MEETING – MAY 8, 2023
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 $104,101 for the 2024
Fiscal Year beginning July 1, 2023 through June 30, 2024.
FINANCE COMMITTEE VOTE: 6-0-0
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 $104,101 finding that it is appropriate
for the 2024 Fiscal Year of July 1, 2023 through June 30, 2024.
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 2024 Fiscal Year beginning July 1, 2023 through June 30, 2024, 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: 8-0-0
DISCUSSION: The Finance Committee voted to support this article this year.
Because of ongoing concerns about inequities in the compensation structure for part time elected officials, this year
the Finance Committee convened a subcommittee to better understand the current structure and develop a plan for
the future. Over the next year the Finance Committee will be working with the Select Board and soliciting input
from current and past elected officials. The goal is to propose a new compensation structure to be presented to
the voters at the 2024 annual town meeting.
APPROVED__________DISAPPROVED__________
30Source page 31
ANNUAL TOWN MEETING – MAY 8, 2023
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 a total of T h r e e H u n d r e d T h i r t y S i x D o l l a r s a n d E i g h t c e n t s
($336.08) be appropriated to pay bills from p r i o r fiscal years for the purposes and vendors set
forth below, and to meet this appropriation a total of T h r e e H u n d r e d T h i r t y S i x
D o l l a r s a n d E i g h t c e n t s ($336.08) be charged to the listed F i s ca l Y e a r 2 0 2 3 appropriation
accounts voted pursuant to Article 43 of the 2022 Annual Town Meeting as follows:
Vendor Purpose Amount Source of Funds Account
Norwood Printing 1,000 #10 Envelopes with $236.08 11292-53108
The Select Board imprint
Commonwealth of Certificate Fees $ 100.00 14002-52000
Massachusetts
TOTAL $336.08
FINANCE COMMITTEE VOTE: 8-0-0
DISCUSSION: The Finance Committee voted unanimously to pay these prior year bills. The Town of Canton
requires a current year appropriation of funds to pay prior year expenditures.
APPROVED__________DISAPPROVED__________
31Source page 32
ANNUAL TOWN MEETING – MAY 8, 2023
ARTICLE 9
ADJUST FISCAL ’23 ACCOUNTS
Article 9 To see if the Town will vote to increase/decrease or otherwise adjust the appropriations heretofore made
for the Fiscal Year 2023 beginning on July 1, 2022 and ending on June 30, 2023 and the revenues sources to meet
those appropriations, as voted pursuant to Article 43 of the warrant for the 2022 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 Two Hundred Fifty Thousand Dollars ($250,000) be transferred to fund the
Compensated Absences fund deficit and additional anticipated expenses in said Fund 864, and to meet
said appropriation with transfers from the following three sources: 1) One Hundred Forty Thousand
Dollars ($140,000) from unused Fiscal Year 2023 funds in the Snow and Ice budget, Department 423;
2) Thirty Two Thousand Five Hundred Dollars ($32,500) from surplus in the Fiscal Year 2023 Blue Hills
Regional Technical School budget, Department 840; and 3) Seventy Seven Thousand Five Hundred
Dollars ($77,500) from surplus in the Fiscal Year 2023 Health Insurance budget, Department 914.
FINANCE COMMITTEE VOTE: 7-0-0
DISCUSSION: The Finance Committee voted unanimously to adjust FY23 accounts. The Compensated Absence
Fund account currently has a $185,000 deficit. Additionally, this deficit is estimated to increase by another
$65,000, bringing the total to $250,000. The Compensated Absence Fund was budgeted in FY23 at $80,000 and
covers payments to retirees for unused vacation and sick time per employment contracts. Municipal departments
had an unusually high number of senior level employees retire in FY22 & FY23, causing the Compensated Absence
Fund to fall into a deficit position. It is necessary to true up this account’s current deficit balance of $185,000 as
well as provide for additional FY23 estimated costs of $65,000, bringing the total requested transfer to $250,000.
Any remaining balances in this fund at the end of FY23 will carry over to the next year.
APPROVED__________DISAPPROVED__________
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
amount 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, 2023 and ending June 30, 2024; or to take any other
action related thereto.
Select Board
MOTION 1: That Article VIII, “Financial Regulations” Section 16 “Departmental Revolving Funds”
of the General By-Laws of the Town be hereby amended by removing Revolving Fund #132 – Student
Parking Fees from the listing of Departmental Revolving Funds in its entirety.
FINANCE COMMITTEE VOTE: 8-0-0
DISCUSSION: The Finance Committee voted to support this motion because this revolving fund is governed by
a different statute within Massachusetts General Laws, specifically MGL Chapter 71, Section 71E and is under the
authority of the School Committee. This statute was accepted by Town Meeting on May 2, 2007 in Article 13.
APPROVED__________DISAPPROVED__________
32Source page 33
ANNUAL TOWN MEETING – MAY 8, 2023
MOTION 2:
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
2024 fiscal year beginning July 1, 2023 through June 30, 2024 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 2023
as follows:
Revolving
Fund # Name of Revolving Fund FY24 Spending Limit
110 Veteran’s Services Special Revenues $100,000
119 Library Revolving Fund $75,000
130 Recreation Revolving Fund $500,000
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 $75,000
141 Board of Health Special Revenue $50,000
Paul Revere Heritage Site Rolling
142 Mill and Open Space Fund $120,000
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
FY23. Spending limits are consistent with the FY23 limits.
APPROVED__________DISAPPROVED__________
33Source page 34
ANNUAL TOWN MEETING – MAY 8, 2023
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: 6-0-0
DISCUSSION: The Finance Committee voted unanimously to postpone this article indefinitely, as there are no
general or session laws enacted by the General Court to be accepted.
APPROVED__________DISAPPROVED__________
34Source page 35
ANNUAL TOWN MEETING – MAY 8, 2023
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 Seven Hundred Forty Thousand Dollars ($740,000) 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 Seven Hundred Forty Thousand Dollars
($740,000) be transferred from Free Cash (Undesignated Fund Balance) in the Treasury of the Town
with the intent that said funds shall be available in FY23.
FINANCE COMMITTEE VOTE: 6-0-0
DISCUSSION: The Finance Committee unanimously supports the motion to move $740,000 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 $24 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__________
35Source page 36
ANNUAL TOWN MEETING – MAY 8, 2023
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 Two Thousand Five Hundred Dollars ($2,500) 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 $2,500 and needs to be replenished.
APPROVED__________DISAPPROVED__________
36Source page 37
ANNUAL TOWN MEETING – MAY 8, 2023
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__________
37Source page 38
ANNUAL TOWN MEETING – MAY 8, 2023
Article 15 - MOTION 2
MOVED: That One Million One Hundred Thirty One Thousand Dollars ($1,131,000) be
appropriated from the Fiscal Year 2024 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
Council on Aging
Replace 2003 Crown Vic w/2023 Ford Focus/Edge $ 43,000
Finance Department
MUNIS System Reports – Town-wide 20,000
MIS
3 Year Antivirus Renewal Software 70,000
Wireless Controller Replacement/Upgrade 14,000
44 IP Phone Replacements in Municipal Offices 15,000
30 Desktop PC and Peripheral Device Replacements 43,000
2 Copier Replacements – Recreation & Police 9,500
Library Firewall Replacement 16,000
Phone Software Maintenance 5 Year Renewal 16,800
Fire Department
4 Thermal Imager Camera Replacements 15,000
Replace Obsolete Fire Intercom System 17,000
Replace 2015 Fire Chief’s Vehicle C-1 w/2023 Chevy Tahoe 68,000
Library
Roof & HVAC Repair and Replacement (partial funding) 28,790
Library Book Drop Replacement 5,000
Parks & Recreation
14 ft. Landscape Trailer 10,000
Replace 60” Zero Turn Lawn Mower 25,000
Redesign & Replace Crawford Field Irrigation 16,500
Replace 2008 Ford 250 w/New 60,000
Police Department
4 Police Cruiser Replacements, 2 Hybrid 234,000
Bullet Resistant Vests & Vest Carriers – 10 20,000
Replace 12 Stationary Radar Guns 36,700
Replace 50 Firearms 40,600
Property Maintenance
Replace HVAC System – Lower Level Memorial Hall 45,000
Kubota RTV Utility Vehicle for Pequitside (partial funding) 1,339
Fire/CO Alarms & Detectors – Water/Sewer Garage 44 Pine 50,000
Fire/CO Alarms & Detectors – Parks/Rec Garage 87 Pine St. 37,000
Engineering Design for Variable Refrigerant Flow (VRF)
HVAC System at Senior Center 26,000
Department of Public Works
New – Ride-on Leaf Blower 13,000
Flail Boom Mower Attachment 15,000
Paint Exterior of DPW Garage 64,000
Revere & Son Heritage Trust
Storage Shed for Museum – Reimburse Fund 142 24,746
Website Redesign for PaulRevereMuseum.Org 20,000
Town Clerk
7 Poll Pads 11,025
_________
GRAND TOTAL $1,131,000
38Source page 39
ANNUAL TOWN MEETING – MAY 8, 2023
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 One Hundred Thirty One Thousand Dollars
($1,131,000). 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
Article 15 - MOTION 2
Council on Aging
Replace 2003 Crown Vic w/2023 Ford Edge ($43,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is for the replacement of the 2003 Ford Crown Victoria used by Council on Aging to
provide transportation to the senior residents of Canton. The vehicle was provided to the Council second-hand and
is now 20 years old. It is a rear wheel drive vehicle, which is difficult to operate in snowy conditions. Further, the
older V8 engine is not economical by modern standards. The new vehicle will provide a reliable vehicle for
transportation, and the Ford Edge is taller, allowing for easier access for seniors.
Finance Department
Munis System Reports – Townwide ($20,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is for the ongoing consolidating and restructuring of Canton’s financial management
reporting system. Specifically, these funds are for the creation of the initial system reports utilized by the Town and
its departments to track expenses and ensure the Town’s financial health through efficient financial data
management. The reports can then be rerun by the town as necessary.
MIS
3 Year Antivirus Renewal Software ($70,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is for the renewal of our Town’s antivirus software. Given the evolving cyber threats, a
robust and up-to-date antivirus software suite is essential. This package will allow for a uniform system to protect
all 250+ computers and servers on the town infrastructure and the 3-year package allows for a more attractive
price for the Town and will save funds when compared to a yearly subscription.
Wireless Controller Replacement / Upgrade ($14,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is for replacing the physical wireless controller at town hall that has reached its end-of-
life. These controllers allow for the operation and management of all the wireless endpoints which provide wireless
internet throughout the Town’s buildings. This replacement is necessary to ensure continued internet coverage to
the Town’s departments.
44 IP Phone Replacements in Municipal Offices ($15,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to replace the physical phones throughout the Town’s municipal departments. The
current phones are from 2008 and do not have the same level of functionality that is provided by newer models.
The new phones will allow for the ability to program extensions, allow calls to be transferred between phones and
computers, and have faster connections.
30 Desktop PC and Peripheral Device Replacements ($43,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is for the purchase of 30 desktop PCs to replace current computers utilized by municipal
employees. The current computers are not compatible with the latest version of Windows, and the older versions
are no longer being provided security updates.
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ANNUAL TOWN MEETING – MAY 8, 2023
2 Copier Replacements – Recreation & Police ($9,500)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to replace 2 high-use copiers. The current copiers have been in use for over 10 years,
and do not have the capability of copying color pages. The replacement copiers would provide enhanced
functionality, including color copying and the ability to handle larger jobs.
Library Firewall Replacement ($16,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to replace the onsite firewall utilized by the library. The current firewall is nearing its
end-of-life and will no longer be supported. The new firewall will ensure continued cyber security and provide IT
enhanced functionality when reviewing the network. The Town Hall and the Canton Police Department have been
utilizing the newer firewalls for a year. Given the library’s large number of network users, it is the next logical place
to employ this technological improvement.
Phone Software Maintenance 5 Year Renewal ($16,800)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is for a 5-year software license to run the software needed to operate the Town’s phones.
The 5-year plan provides the Town with additional savings as opposed to a yearly license. This plan also includes
support calls, so the Town will not be charged for those service calls. This license will cover the 175 phones
currently connected to the municipal phone system.
Fire Department
4 Thermal Imager Camera Replacement ($15,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to purchase replacements for the 4 thermal imager cameras currently utilized by the
Canton Fire Department. These cameras identify hotspots and are an essential life-saving tool. The new cameras
would replace the cameras of two front line engines and two front line ladders and have longer battery lives than
the current devices. The current cameras are old and will be used for backup vehicles or training.
Replace Obsolete Fire Intercom System ($17,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to replace the fire intercom system at Station 1. The current system no longer functions
and is over 20 years old. The manufacturer no longer provides replacement parts for the system. This system
provides in house backup for the regional alert system for emergency calls. The new system will allow for a call to
be directed to specific rooms within the fire station as necessary, thereby ensuring maximum efficiency without
unnecessarily waking firefighters in the dormitories.
Replace 2015 Fire Chief’s Vehicle C-1 w/2023 Chevy Tahoe ($68,000)
The Capital Planning Committee supports this request 3-1-0.
This cash capital request is to replace the Fire Chief’s vehicle. The Fire Chief is currently driving the Deputy Chief’s
old vehicle. This vehicle is reaching the end of its life-expectancy and was marked for replacement last year. The
old Fire Chief’s vehicle migrated with the former chief to serve as his official vehicle as town administrator, which
created the need for a new vehicle due to that agreed to repurposing of the former vehicle.
Opposition: The opposition to this purchase is based on the manner in which this situation occurred. Last year, the
town voted to replace the Deputy Chief’s vehicle because it was deemed too old for operation. Since that time,
former Chief Doody began his new position as Town Administrator and was allowed to retain the Chief’s vehicle as
his official vehicle as Town Administrator. As a result, the new Chief is driving the older Deputy Chief’s Ford
Explorer that Town Meeting voted to replace last year, and the town is once again voting to replace the same
exact vehicle. This, if not addressed in a public forum, raises concern for a dangerous precedent where
departments can move “replaced” vehicles within their fleet and request the same vehicle be replaced multiple
times.
Library
Roof & HVAC Repair and Replacement ($28,790) (partial funding)
The Capital Planning Committee supports this request 3-0-0.
This cash capital request is for the repairs needed to the library roof and associated HVAC systems. The library roof
is over 20 years old and is reaching its end-of-life for this style of roofing system. Further, spot repairs have been
unsuccessful in preventing moisture damage from occurring within the roof structure which will need to be
repaired. These funds will be augmented with additional funds from other sources. There are three funding sources
for the improvements/replacements of the Library Roof and HVAC project: $28,790 will be funded through cash
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