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February 26, 2025, Finance Committee Meeting - Virtual Meeting. Minutes

Finance Committee · Record date 2025-02-26 · Record ad0244e0ac3911b3a5

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Canton Finance Committee                Minutes Voted on: 3/5/25
801 Washington Street                Vote: 8-0-0
Canton, MA 02021

Finance Committee Meeting Minutes
February 26, 2025
Virtual Meeting

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

Finance Committee Members absent: All Finance Committee members were present at the meeting.

Guests Present:

George Comeau, Chair, By-Law Modernization Study Committee (Article 18)
Alan Hines, Trustee, Revere & Son Heritage Trust

Ellen Jones, Recording Secretary

Tracy Kenney, Town Clerk

Lisa Lopez, Article 27, Canton Residents to Move the Vote

Randy Scollins, Finance Director

Jennifer Wexler, Article 27, Citizen Petition, Canton Residents to Move the Vote

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

New Business:

Discussion — FY26 Budget Request - #544 — Revere & Son Heritage Trust — Quasi Department of the Town
Mr. Scollins displayed meeting documents on the Zoom screen that were provided by Mr. Hines.

Alan Hines, Trustee of Revere and Son Heritage Trust Corporation (RSHTC), confirmed that the Finance Committee
members received all of the documents he emailed: R&S FY26 Budget Requests for Town’s Essential Services, his
PowerPoint Presentation, the Audited Finance Statements for year ended June 30, 2024 and the IRS Form 990 Tax
Return of Organization Exempt from Income Tax for July 1, 2023 through June 30, 2024. Mr. Hines stressed the point
that all of the financials for the RSHTC do not go through the Town’s financial accounting system.

Mr. Hines stated that RSHTC is a Quasi Department in the Town with the authority to request town appropriations for
their budget and capital needs similar to how other departments in the Town request funding for their budgets. The
RSHTC is a non-profit 501(c)(3) Trust that raises funds from grants and charitable donations. Mr. Hines stated that the
funds they raise are to build the Museum and to support the operations of the Museum and not to supplement Town
appropriations. The RSHTC accounts are in the custody of the Town Finance Director, Randy Scollins

RSHTC Insurance — Mr. Hines stated that RSHTC’s insurance has been underfunded for the past 3 years. The cost
of their insurance will increase once the $2.0 million of museum exhibits are added to the policy. Mr. Hines has
requested a meeting with the Town Administrator to develop a way to have the RSHTC’s insurances paid from the
Town's Fixed Expense Insurance Budget #946 Town Insurance.

Mr. Hines stated that most of the budget expenses being requested are basic appropriations for RSHTC to function as
a Town department to manage the RSHTC properties and that it was always assumed the Museum would pay for itself.
None of their FY26 requests relate to the Museum.

RSHTC Audit — Mr. Hines stated that he was under the impression that the Town's Auditor would be performing the
RSHTC yearly audit. He was shocked that the Town Audit did not include the RSHTC audit. The RSHTC Auditor,
Michael Galer CPA, was impressed with the RSHTC’s very complex Excel spreadsheets that were created by Randy
Scollins and modified by Mr. Hines since. However, the Auditor stated to Mr. Hines that if the Trust does not have a
closed accounting system next year they would not be willing to do their audit. Mr. Hines asked every member of the
Finance Committee to write a letter to the Select Board and the Town Administrator requiring the RSHTC to have an
annual audit.

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RSHTC Audited Financial Statements for 2023-2024 — The RSHCT had $686,085 of revenue, $175,977 of expenses
for an increase to Net Asset of $510,108. He stated that since they started they have added a Net Asset Value of
$902,224 to the Town. The RSHTC receives most of their revenue from grants, Mass Cultural Grant, state earmarked
grants, Town appropriations and funds raised outside of the system.

IRS Form 990, Part IX — Mr. Hines showed a slide with the following appropriations that he thinks the Town should be
covering (these figures are per the 2023-2024 Audited Financials):

Salary and Payroll Tax:                            $36,770 (requested budget $25,000)
Office and Technology:                             $8,087 (requested budget $10,000)
Professional Services:                             $19,350 (requested budget $15,000)
Occupancy and Cleaning:                       $7,521 (requested budget $12,200)
Insurance:                                       $9,002 (requested budget $9,000)
Programs (Heritage Day, Children’s Concert): $5,000 (requested budget $5,000)
Total expenses 2023-2024:                       $175,977

Requested Budget:                             $76,200

Town Appropriations:                                    $66,200

There was $25,000 of expenses that were reclassified because the services provided were considered part-time
employees.

Mr. Hines showed a slide that compared the FY2024-2025 Budget for Town’s Services vs. Actual Costs. The total FY25
requested budget is $117,788, approved FY25 budget is $88,783 with the FY25 expenses of $112,898. Approximately
$24,155 of expenses were funded with donations. Mr. Hines complained that they did not realize the amount of taxes
associated with their payroll expenses and that if the payroll had “run” through the Town’s system these added
expenses would have been adjusted in the base budget.

RSHTC IT and Office Supplies — For FY25 the Trust's IT cleaning and Office Supplies is estimated to be $8.35 over
the $2,000 budget covered by the Town. For FY26 the Trust is requesting a $9,500 increase for an IT budget of
$11,500. Mr. Hines stated that their request is for basic needs for their employees including Zoom, Microsoft Office,
Adobe, the same software packages that are provided to Town departments. Because they were so short in certain
areas of the budget, they were forced to cut down on cleaning costs of the Barn to cover other costs. They need to get
$24,000 of charitable contributions that he thinks the Town should cover.

FY26 Budget Request - RSHTC - Mr. Hines made reference to the Executive Office budget that had a $24,957
increase (due to contractual obligations) to their FY25 Voted Budget of $574,503 for a new FY26 Base Budget of
$599,460. Mr. Hines claims that if the RSHTC financials had been “running through” the Town’s financial system they
would have had an adjusted base that was $42,631. He complained that the RSHTC did not have the luxury of receiving
an adjustment to their base budget for FY26 like the Town departments received. If their budget had received an
adjustment to the base budget, their budget would have increased from $33,500 to $58,800.

Due to the enormous amount of time being spent by the Town’s Finance Director/Treasurer Collector, Randy Scollins,
on the handling of the accounting records for the RSHTC, it was eventually transferred over to retired Actuary Alan
Hines. Mr. Hines stated that the RSHTC needs to have a plan whereby they have an individual that understands the
books and to obtain accounting help to assist them with the process. Mr. Hines is hopeful that the Finance Committee
will vote to have the RSHTC to have their books audited next year.

Mr. Hines stated that it looks like they are only asking for an approximately $50,000 increase to their budget, but if their
books were on the same books as the Town’s books the only thing they are asking for is a new employee. Most of the
other items are contractual obligations that should have been covered by the Town's Fixed Costs Budget and an
adjusted base budget. Their real ask is for a new employee but it looks like they need a $50,000 increase because
they do not have the luxury of an adjusted base budget.

A Finance Committee member stated that she was a bit confused with regard to all the expenses that are being
identified and exactly how much revenue is being raised and how that revenue is being distributed. Mr. Hines replied
that most of the revenue being received is through charitable contributions but that they need to put enough in their
financial statement to be able to run the Museum. The 501(c)(3) was created to help fund and run the Museum. They
are also using some of the revenues generated by the Northern Spy Restaurant. The Select Board have control over
the restaurant revenue account and approve RSHTC’s expenses out of this account.

Approximately $600,000 of Norfolk County ARPA grant money that was received by the Town was specifically
earmarked and used to pay for the RSHTC’s expenses for the Museum design costs.

The Town also has been approving capital requests to the RSHTC that have been used for such items as the purchase
of a shed, a public restroom installation, and granite monument signs for the Heritage Park. The RSHTC declares

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these items as assets and accounts for the depreciation of them in their financial statement. The net asset value of
approximately $1 million includes the value of the Museum design, the design of the pavilion, the shed, and other items
purchased with those donations. The Finance Committee member stated that the funds the RSHTC is raising is not
really covering any of the RSHTC’s G&A costs. Mr. Hines replied that the money they are raising has gone back into
fundraising expenses, running a few programs and part of running the Museum. Mr. Hines stated that last year the
Revere and Son Heritage Board of Directors donated more money than the Town appropriated to them to run their

operation but that some of the Board’s donations were specifically designated to be spent on programs or on certain
things.

Mr. Mauro referred the members to the Financial Statements prepared by Michael Galer, CPA. Mr. Mauro stated that
the RSHTC audit should continue because it is a Quasi Department of the Town and money from Town funds is being
brought into it. Mr. Scollins stated that it is obvious that an audit of this operation should be done. His expectation as
the Fiduciary of these funds is that there will be another audit and any aspect of the funds that flow through the Town
are indeed audited.

Mr. Hines stated that Mr. Scollins is on the RSHTC’s bank account and that he can get downloads of any statements
at any time. Mr. Scollins requested that Mr. Hines send him reports similar to those he prepared monthly for the RSHTC
Board on a periodic basis. Mr. Hines will provide to Mr. Scollins the spreadsheet that Mr. Hines will continue to maintain.

Mr. Hines stated that there will always be differing opinions on what and how much the Town will pay for this museum
project. Mr. Hines got on the Trust because he did not want his tax dollars going to building a Museum and that not
many of his tax dollars have come through the Trust. It is Mr. Hines’s opinion that the basic services that he is asking
for the RSHT budget, whether this was a Museum or the buildings were being used as a Community Center, there is
not an employee in the Town that is providing services or managing these properties and that it is solely the RSHTC
responsibility.

A Finance Committee member inquired about Mr. Hines’s statement made that the RSHTC does not have the luxury
of an adjusted base budget. The Committee member does not think it is a fair comparison when looking at the other
32 tabs in his Finance Committee binder that they are evaluating as a Committee because the other 32
areas/departments of the Town government do not have the luxury of raising funds like a 501(c)(3). He asked why the
RSHTC should have the benefit of an adjusted base budget and the benefit of additional budget for expenses when
the Trust has the ability, as an independent fundraising organization, to generate revenue independently for this
enterprise/budget.

Mr. Hines stated that as a 501(c)(3) they are not allowed to supplement Town expenses and that was not how they
were organized. They were organized as a 501(c)(3) to raise funds and operate a Museum. Mr. Hines further stated
that someone at the Town should be managing these two important assets of the Town — the Museum and the Rolling
Mill.

The Finance Committee member continued by asking if the RSHTC does has a $510,000 surplus, why is the Trust
asking for additional funds when the Profit and Loss Statements seems to be showing a surplus to handle the expenses
of this enterprise? Mr. Hines stated that they could afford to pay for the expenses out of their charitable contributions.
The Finance Committee member questioned that if there is a $686,085 of revenue, why can’t the expenses be paid out
of that amount.

Mr. Mauro also pointed out that part of that RSHTC surplus depicted in the audit for FY24 had been ARPA funds from
the county that are a one-time revenue source for the RSHTC.

Mr. Hines stated that he would be happy to provide a breakout of the $686,085 and how much of that is able to be
spent on operating expenses. He stated it would be a very small portion. Most of the $686,085 is related to the Norfolk
County ARPA grant. Mr. Hines stated that the Trust has been able to build up their checking account to pay for many
expenses. A Museum Director will be hired but will be paid out of the rental income from the Restaurant.

The Finance Committee member stated that it is inconsistent for the Trust to compare themselves to a small startup
business but yet they want to be treated with the same accounting standards as a government agency. He respected
Mr. Hines’s comment that he did not want his tax dollars going towards the Museum but yet is asking the Committee
to support the approval of funds for the Museum, which could only get greater in the future. He asked if the Town
should not be in the business of buying property and running buildings if there isn’t a well-developed plan for them. He
asked if there are other towns that run museums that are faced with financial challenges. Mr. Hines stated that the
concept of a museum was considered when the property was acquired with three options considered: a building for
municipal use, a building for Schoo! administrative offices and a Museum. The Feasibility Study included information
to run a Museum, which included Easton Museum as an example.

Mr. Hines stated that the RSHTC is building a $10 million asset for the Town (using state, federal and corporate funds)

and they will have raised $5 million to build out the Museum by the end of the upcoming fiscal year.   The Finance
Committee member thanked Mr. Hines for all the time that he is putting in for this project and appreciates his passion.

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A Finance Committee member stated that the commitment has been made to the project but she agrees with the phrase
that RSHTC is a Quasi Department of the Town. She stated that the site is beautiful and the work that has been done
is tremendous but that every year RSHTC comes to the Town for funding and that she and some of the other Finance
Committee members have trouble with the argument that this should be treated like every other Town Department.
This does not mean that the Finance Committee or Town is not supportive of the Revere site and the Museum.

Mr. Hines asked, “what would it take to have someone in the Town’s Accounting Office to take over the managing of
all the financials of the RSHTC?” A Finance Committee member stated that, if the Town were to commit to this, he
believes that the Town’s “back office” should take over all the handling of the RSHTC financial/accounting system.

Mr. Cole commented that it is difficult to view the total scope of the RSHTC. Having a Total and Comprehensive
Financial Statement for the RSHTC, including financials from the Town of Canton’s books and the books of the
501(c)(3), could be helpful when having to evaluate decisions with financial implications.

Mr. Cole further suggested that the Town’s Finance Operations should consider bringing the RSHTC into the Town's
financial systems and to be supported by the Town’s financial personnel. If the Town needs additional resources
(personnel and equipment/software), they would be in the best position to make this happen and the risk of having one
volunteer responsible for the RSHTC accounting would be eliminated.

Mr. Scollins felt compelled to provide clarity. 1) It was stated that the Town does not provide any financial support for
the buildings. That is an inaccurate statement. The Town is responsible for all of the exterior of both of those buildings,
and is responsible for the mechanical systems in both of those buildings and there is an entire budget within the Parks
and Recreation Department that is responsible for maintaining the entire park. There are a lot of Town resources that
go into the operations of those buildings. 2) When Mr. Scollins was the Treasurer of the Trust he was providing a
monthly statement to the RSHTC Board that captured all of the funding sources for the Trust and all of the associated
expenses that were charged against those funding sources. He never could have sorted through the labyrinth that is
the Revere and Son Heritage Trust’s finances if he had not consolidated all of that onto one page with many supporting
schedules. Mr. Scollins further stated he has not received anything to date since he left as the Treasurer that helps
him to understand the finances of that operation at that level.

Mr. Mauro stated that it would be beneficial to the Committee to understand how the $139,468 fits into the full RSHTC
expenses and revenue streams and how it fits into the Trust as a whole and what percentage of the total expenditures
that the Trust has are paid for by the Town versus other funding sources. Mr. Scollins requested some information
from Mr. Hines who stated that he cannot do any more as a volunteer and that there is no one on their Board that can
do the accounting work and that it is getting overwhelming for him to handle. If the $20,000 is not approved for a part-
time position he will put a hold on the RSHTC article at Town Meeting.

A Finance Committee member mentioned that he would like to see the RSHTC do more fundraising by hiring a
professional fundraiser. The question remains as to who will own the Museum exhibits and who will insure them. Mr.
Hines stated that Representative Galvin is requesting $500,000 from the state budget for RSHTC.

The RSHTC budget presentation ended at approximately 8:27 p.m.
Mr. Mauro thanked Mr. Hines for the presentation and the start-up of these two assets of the Town.

Discussion and Vote — Article 27 — Citizen Petition Article for Moving the Local Election Date

Ms. Jen Wexler, presented a PowerPoint presentation (see meeting documents) to move the annual local election date
from April to November. On November 12, 2024, the Move the Vote group (MTV) submitted a petition to the Select
Board to permit a non-binding question to appear on the April 8 ballot at which time the Select Board voted 3-2 against
including the ballot initiative. A volunteer group of 30+ Canton voters collected 2,369 signatures in favor of a ballot
initiative on the April 8" election ballot . In January 2025, the MTV submitted a warrant article for the May 2025 Annual
Town Meeting (ATM).

Some of the highlights of the discussion are as follows:

e Article 27 is an article that will be considered at the ATM on May 12, 2025, but only if there is a favorable
majority vote on the April 8, 2025, ballot question to move the vote from April to November.

e If there are favorable votes at both the April 8" ballot question and the ATM Article, the Select Board would
be allowed to proceed (but not required to do so) by filing a Home Rule Petition with the State Legislature to
change the date of the local elections. Ms. Wexler stated that Senator Paul Feeney will champion the Home
Rule Petition and seek to encumber additional funding for the Town Clerk's office if the Select Board decides
to proceed with the Home Rule Petition.

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e Ms. Wexler is supportive of moving the election for the following reasons: to increase voter participation,
promote civic engagement with local government/public officials, provide a more diverse selection of
candidates, voters will develop “muscle memory” that all elections are in November, and because “it just
makes sense” to move the elections to November.

A Finance Committee member mentioned that it is indeed disappointing to see the low percentage of residents that
turn out to vote. He inquired if any other towns in Massachusetts offer local elections in November. Ms. Wexler stated
that the only towns that have changed their town government charter to a structure like a city hold local elections
concurrent with November elections. A Finance Committee member commented that if no other towns are conducting
local elections in November, then he would have to challenge the representation that “it just makes sense” because
the implication that every town that does not do it has a non-sensical process for local elections because of outdated
agrarian era rules. The reason “it just makes sense” is therefore not good enough. (Ms. Wexler dropped off the Zoom
call but rejoined a few minutes later.)

Town Clerk, Tracy Kenney, was present at the meeting to provide the reasons for not moving the local election from
April to November. (Ms. Kenney’s notes that she read from are provided in the list of meeting documents.)

The following are a few of Ms. Kenney’s reasons for not moving the election:

e If local elections were held in November, it would require Canton to conduct dual elections — two separate
elections running concurrently, each with its own ballots and separate check-in lists for voters.

e While some communities that have town government formats have combined local elections with state
elections on an as needed basis, no such community has chosen to do this on a permanent basis.

e There are additional costs associated with changing the local election to November.

e No community like Canton has conducted a local election alongside a presidential election in

Massachusetts. Conducting two elections simultaneously would require additional election workers at each
precinct.

e Additional election workers would be required at each precinct in all dual election.

e Dual elections would result in a much longer day with salaries being paid at overtime rates for office staff,
police officers, and maintenance staff.

e An additional computer tablet for each of the seven precincts would be needed at a total cost of $11,000
with an annual maintenance fee of $300 per tablet.

e Additional ballots would have to be printed for both election day and for the vote by mail ballot process for
the town election because of the possibility of a greater volume of requests. Additional funds would be
required to cover the cost of postage and possibly production of these additional ballots.

e Deadlines for voters to return vote by mail ballots differs between state and local elections.

e Conducting two elections at the same time could be complicated because voters must return the ballots for
each election in separate ballot affirmation envelopes. If a voter returns a ballot placed in the wrong
envelope or two ballots are placed in the same envelope, the ballot or ballots must be rejected, which could
result in voter confusion and their votes not being able to count.

A Finance Committee member stated that Ms. Wexler’s presentation was well done but he wanted to address the
voracity of some of the claims made. Given that the Town Clerk communicated that no other Town that has moved the
election in even years without changing to a different form of government has made this change permanent, why would
Canton choose to do this. Only 55 communities have made this change but only to the odd years. Ms. Wexler
responded that she thinks of Canton as a forward moving town and that Canton could provide leadership to the rest of
the state. In response to her comment that “it just makes sense” in her summary of what was heard from the voters,
she is convinced that statistics exist from reputable sources that there would be a greater turnout for moving the vote.
The Finance Committee member stated that it has not made any sense for any other town ever to make this change,
s0 it is difficult for him to see the presentation and then be convinced that “it just makes sense” and reconcile that
difference between the presentation and what seems to be done throughout the Commonwealth. Ms. Wexler
complained that there is not enough advertising of the local election in April and that residents may not be aware that
mail-in voting has to be requested for the local election. The Finance Committee member stated that from Ms. Kenney’s
presentation, 55 municipalities had the wisdom to head in the direction of municipal elections in November biannually,
but it only made sense to them to hold these November municipal elections in odd years and that it never made any

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sense for anyone to do it as a permanent change, as the Town Clerk had presented. This is new information that was
not addressed in Ms. Wexler’s presentation and he wondered why it was left out of the presentation. Ms. Wexler stated
that there are many articles published and websites that support moving the municipal vote to November. The Finance
Committee mémber noted that the presentation to him was one-sided and slightly exaggerated and while yes there
may have been logistical problems for the Special Town Meeting November 23, 2024, the Town Clerk presented data
of that what has been done in other Towns to move the election has not necessarily increased the voter turnout.

In response to a Finance Committee member's question if there would be savings by moving the April election to
November, Ms. Kenney responded that any savings realized by not holding an April election would be canceled out by
the additional equipment and overtime costs associated with a dual election in November. Since 2010, Randolph has
been holding municipal elections in November in odd years but has actually seen a decrease in the percentage of
voters for the local elections.

By changing the election from April to November, Mr. Scollins confirmed that the budgetary process would continue as
it currently runs. However, if there is a change in local leadership in November, they are there for the beginning of the
process but having the elections in April coincides with the budget having to be “wrapped up” and sending the Finance
Committee Recommendations to the printer. Elected officials would be able to have the same input into the budget
and Town Meeting articles as they normally would.

Ms. Kenney clarified for the Committee members that as far as dual elections/local and presidential elections, no other
community has done what is being proposed by the proponents of Article 27. Other communities have done a one-off
on an as needed basis with state elections but not on presidential election years. With regard to “this” having never
been done, the way this is structured Canton would now hold annual elections in November. No town holds annual
municipal elections in November on a permanent basis. There are 55 towns that hold their municipal elections in
November on a biannual basis in odd numbered years with the state elections being held biannually in November in
even numbered years.

Ms. Mauro thanked Ms. Wexler, Ms. Kenney and Ms. Lopez.
The Finance Committee did not take a vote on Article 27.

Discussion and Consider Vote — Article 18 — Supplemental Appropriation for By-Law Modernization Study
Committee

Mr. Comeau announced the names of the nine members on the By-Law Modernization Study Committee (BLMSC):
George Comeau, Chair; Michael Loughran Vice Chair; Louis Jutras, Susan Harrington, Jennifer Kemalian, William
Kring, Paul McAuliffe, tll; Gilda McGonagle, and William R. Scollins, Ill. The Committee has been given a term limit of
two years to complete this work. The Committee has met seven times.

The BLMSC was charged with reviewing the over 400 pages of the General By-laws of the Town and coming up with
recommendations to Annual Town Meeting. The BLMSC is not a charter commission for changing town government
in any way, shape or form. The BLMSC will make recommendations to future Town Meetings for improvements to the
municipal by-laws to bring them in to a new place or to a new perspective as they relate to each other. The town has
Municipal By-laws, Subdivision By-laws and Building Codes and Zoning By-laws. The BLMSC is only reviewing the
Municipal By-laws.

Early on in the process, the BLMSC realized that they could not do their work without re-codifying the By-laws. The
BLMSC discovered that many other communities that the BLMSC had contacted had reached out to a third party for
the recodification process. Mr. Comeau explained that recodification was to put them in a fashion that anyone could
access the By-laws in a clear, concise way and understand the relationships between the various by-laws and how the
mechanism of how the Town’s governance works. The BLMSC reached out to a third party software company called
General Code. General Code provides the codification of by-laws across the nation. General Code has a very strong
presence in the Northeast and in particular Norfolk County. Only three communities in Norfolk County do not use
General Code and, of those communities, one is looking into General Code as well as Canton.

General Code will help the BLMSC provide accessibility and transparency. They are also allowing the BLMSC to have
a technical focus on the By-laws that they would help put together, will do an editorial and legal analysis of the By-laws,
so the BLMSC can understand where they fit in in parity with other communities.

The BLMSC just signed a contract with General Code and had been appropriated $22,000 at ATM 2024. As they were
working with General Code, the BLMSC was only looking at the Town’s General By-laws. Other sections such as
Subdivision Control, Planning Board By-laws and Building By-laws, the BLMSC had not been looking at. The BLMSC
decided to include in their contract the other sections that are outside of the BLMSC original scope of work. Mr. Comeau
reported that the other departments have agreed to join the BLMSC but would be doing their share of the work for their
share of the codification. They do not foresee that the other departments will require substantial recodification or
recommendations but will help bring those other by-laws into the same universal document.

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This new recodification of various by-laws will reside on-line, within the cloud and be accessible to everyone and
connectivity to the General By-Laws. The BLMSC voted and expended $20,000 of the amount that was provided to
the BLMSC to'understand what they wanted to accomplish. The BLMSC predicts the work will take place over the next
18 months and may take further than the 2-year limit that they were provided. Mr. Comeau stated that there are some
recommendations that will need to be made at next year’s Annual Town Meeting (2026). Once the BLMSC is finished
with the work that General Code is doing, the community will need to vote all those by-laws back into place in the new
codification. Mr. Comeau envisions that a special Town Meeting article will have to be placed before a Town Meeting
so that the BLMSC will not have to publish a “booklet” of all the changes. Mr. Comeau indicated that It would be a
tremendous cost to encompass all the newly codified by-laws including the Planning Board By-laws and the Building
Department By-laws. The BLMSC is currently studying the mechanism of how they will “bring in” the new codification.
The BLMSC is asking for a second round of funding, so the BLMSC can continue to examine the true mission of the
BLMSC such as “hot spots” including Annual Town Meeting, the Water and Sewer Committee, and other parts of the
By-laws that they feel need to be looked at more closely.

Mr. Comeau and the BLMSC is requesting an additional of $20,000 of funding. It is unrealistic that the project can be
completed in a two-year timeframe given the condition of the By-laws. There are also two-years of by-laws changes
that were approved by the Attorney General that the BLMSC is working aggressively on to have them included in the
codification. The BLMSC does have sign off on all the key constituents in Town on the recodification that will lead the
Town into the next step of modernization.

Mr. Mauro thanked Mr. Comeau for his report of the By-Law Modernization Study Committee and the work of the
BLMSC is doing to modernize the By-laws and improve their accessibility.

Mr. Mauro noted that there is no written version of Mr. Comeau’s report for this committee and he asked members if
there was any objection to only hearing a verbal report from the BLMSC. Ms. Schutt agreed that Mr. Comeau’s oral
presentation was sufficient to meet the requirement of Article 3 — Hear reports of Committees Appointed at prior Town
Meetings for the By-Law Modernization Study Committee report and there was no objection.

The Finance Committee will wait to hear all of the various Article 3 related reports that are available before voting to
recommend Article 3.

Vote - Article 18 — Supplemental Appropriation for By-Law Modernization Study Committee

A motion made by Ms. Schutt that $20,000 be appropriated to supplement the appropriation of $22,000 vote in
Article 30 of the 2024 Annual Town Meeting for the purposes named in said article for the Chief Procurement
officer with the approval of the Committee to engage consultant(s) to support the Committee in its
modernization work and Town Meeting recommendations and to meet this appropriation, $20,000 be
transferred from Free Cash (Undesignated Fund Balance) in the Treasury of the Town was seconded by Ms.
Thomas.

Roll Call Vote:

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

Vote: 8-0-0. Ms. Schutt volunteered to write the ATM warrant discussion for Article 18.

Articles Deferred to Finance Committee Meeting on March 5, 2025

The Finance Committee did not discuss or vote the following Articles due to meeting time constraints:
Article 7 — Pay Bills of Prior Fiscal Year

Article 8 — Adjust FY25 Accounts

Article 9 — Authorize Certain Revolving Funds

Article 10 — Insurance Proceeds

Article 17 — Appropriation to Increase Capital Stabilization Account

These articles were deferred to the next meeting on March 5, 2025.

Approval of Minutes

The Finance Committee did not take a vote on the February 5, 2025 and February 12, 2025 minutes. The reviews of these
minutes were deferred to the March 5, 2025 meeting.

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Next Meeting Date

The next Finance Committee virtual meeting will be held on Wednesday, March 5, 2025 at 7:00 p.m. The Finance
Committee Recording Secretary will confirm the guests for the next meeting on March 5.

Adjournment

A motion made by Ms. Thomas to adjourn the meeting at approximately 10:09 p.m. was seconded by Ms.
Schutt.

Roll Call Vote:

Reuki Schutt                 Aye       Kristin Mirliani Aye
Maureen Menconi         Aye     John Leonetti Aye
Emilio Mauro                 Aye       Dan Cole           Aye
Cindy Thomas                Aye       Dave Clough      Aye
Vote: 8-0-0.

Minutes reviewed by: Dan Cole

Respectfully submitted,

bribe £ Wlaune, f

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

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Finance Committee
Meeting Documents
February 26, 2025

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

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

Agenda — February 26, 2025.

FY26 Budget Request information and Annual Town Meeting 2025 Article information for the following:

Budget #544 — Revere and Son Heritage Trust Presentation

Revere and Son FY26 Budget Request for Town’s Essential Services, from Alan Hines, Trustee of Revere and Son
Heritage Trust, dated February 26, 2025 (8 pages).

Revere and Son Heritage Trust Corporation Financial Statements for the year ended June 30, 2024, Michael A. Galer
CPA, P.C. (11 pages).

For 990, Retum of Organization Exempt from Income Tax 2023 for July 1, 2023 and ending June 30, 2024 (33 pages).

Article 27 — Citizen Petition Article for Moving the Local Election Date

Canton Finance Committee Presentation, from Jen Wexler, on behalf of Canton Residents to Move the Vote MTV,
dated February 26, 2025 (13 pages).

Report from Tracy Kenney — Read and discussed at the Finance Committee Meeting, dated February 26, 2025 (2
pages).

Article 18 — Draft Motion

Draft Motion for Article 18 - Supplemental Appropriation for By-Law Modernization Study Committee (1 page).

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