Canton, Massachusetts · Saved source text
Finance Committee Meeting
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Source page 41
Massachusetts School Building Authority
10:00 A.M., Wednesday Aagust 23,2017
Boston, MA
Agenda
Call to Order
Minates
l. Approval ofJune 28, 2017 Board of Directors Meeting Minutes —Vote
Project
2. Amendment to Feasibility Study Agreement — Yote
District School
Ipswich Winthrop Elementary School
3. Recommendation for Preferred Schematic Design -- Vote
Estimated Estimated
District School Scope Total Total Project
Construction Costs
Attleboro Attleboro High School New $220,455,338 $265,321,085
FaII River B.M.C. Durfee High School Add/Reno $197,067,802 $239,Q43,243
Harvard Hildreth Elementary School New $38,894,398 $48,618,000
Lowell Lowell High School New $269,659,416 $336,138,724
Taunton James L. Mulcahey
Elements School New $52,301,695 $66,357,000
Tisbury Tisbury School New $38,211,000 $47,100,797
Totals $816 589 6A9 $],002,578 899
4. Invitation to Project Scope and Budget —Estimated Maximum Total Facilities
Grants of$112,553,$95 —
Vote
Estimated
Total Maximum
Project Total
Distrlet School Scope Budget Facfl[ties
Grant
Blue Hills Regional Blue Hills Regional Limited Reno
Technical School District Technical Hi School and Re air $84,862,768 $43,438,247
Cape Cod Regional Vocational Cape Cod Regions[ ~~
Technical School District Technical Hi School $128,062,881 541,219,899
New
Clarksburg Clarksburg
Elements School Add/Reno $19,097,075 $11,36,552Source page 42
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BLUE HILLS REGIONAL TECHNICAL ~CI~OOL DISTRICT
DISTRICT SCHOOL COMMITTEE
800 Randolph Street
Canton, MA 02021-9103
w~vw.bluchills,ore
DSC Membership:
Francis J. Fistori, Avon;Eric C. Erskine, Braintree; Aidan G. Maguire,Jr., Canton;
Thomas R. Polito,Jr., Dedham; Michael C. Franzosa, Holbrook; Fess Joyce, Milton;
Kevin L. Connolly, Norwood; Marybeth Neaten, Randolph (Chair);
and Charles W. Flahive, Westwood.
James I'. Quaglia Steven M. Moore
Superintendent-Director Asst. Superintendent for Business & Personnel
~uly 21, 2017 ~ a• ~ 1
Wi1Jia reel, Town Administrator
~11(emorial Hall, 801 Washington Street
Canton, MA 02021
Dear IVIr. I'riel,
On August 23, 2017, the Massachusetts School Building Authority(MSBA)is scheduled to approve an $84.6
million dollar renovation project of the 50 year old Blue Hills Regional school building. The MSBA will be
reunbursing the district between 50-55% ofthe eligible project costs. Thereafter, the Blue Hills Regional district
school committee will vote on September 12,2017 to approve the funding of the project under MGL Chapter
71 section 16(d).
State law requites the district school committee to notify its member communities of the vote to bond
construction projects within seven (7) days of the vote by the school committee. Once notified -member
communities have 60 days to take a negative action on the committees' request. No action by the local
legislative body within the GO day time period consritutes approval of the Blue F3ills Regional School
Committee's bonding decision.
Attached is a copy of MGL Chapter 71 Section 16(~ defining the process required by state law for Regional
Districts to follo~v when incurring debt for capital projects.
In order for this needed renovation project to continue, and receive reimbursement from the MSBA, all
member communities need to either take no action within sixty days of the offiaal action by the Blue Hills
Regional School District Committee, or schedule a timely meeting ofits legislative body to consider the request..
Should any member community vote not to support the project, as delineated in the attached statute, the Blue
Hills Regional School District Committee would be requited to pursue and fund a district wide popular vote.Source page 43
Therefore, at this time the Blue Hills Regional School Committee is asking that should you see the need fox
Town Meeting consideration, a fall town meeting would need to be scheduled in a timer manner and we
resgect£ully request an article for aubroval of this project be inserted into the warrant (We will send speciftc
language for said article imtriediately after out September 12, 2017 School Committee meeting). Timing is
critical to a community's ability to take action on this request, we axe informing you today that we anticipate
the 60 day window for acrion to open on September 14~` and will close 60 days latex on November 13,2017.
If the Board of Selectmen determines a Town Meeting approval process is appropriate, we would appreciate it
if you could inform the district at your earliest convenience of the dates of your Eall town meeting and of anv
other actions necessary b~ the district to have our article come before your legislative body. Should your
community's governmental structure constitutes a local appropriating authority other than a Town Meeting,
please let us know the earliest date after September 14~ so that we could schedule a presentation and board or
counal vote.
The district is currently preparing additional informarion on the project to share with you and your community.
A district wide meeting for interested local officials is scheduled for September 14, 2017,(9:00 AM in the school
restaurant) to discuss the scope of the project and its financial impact on each member community.
Addirionally, we are prepared to meet with or present to any local board or official regarding this important
project. Please contact Superintendent-Director,James Quaglia to schedule such a meeting.
The project team has established a website to help provide stakeholders with information about the project.
Infortnarion is available at www.renovatebluehills.cotn. Should you have any quesrions regarding this matter,
please contact Blue Hills Regional Superintendent-Director, James Quaglia at 781-828-5800 x200 or
ua lia il
;blueh ls.or~
We look forward to your continued support for high-quality Vocarional Technical Educarion.
Sincerely,
--
-~
Ms. Marybeth Nearen
Blue Hills Regional School Committee, ChairSource page 44
Part I ADMINISTRATION OF THE GOVERNMENT Title XII EDUCATION Chapter nvsLrc scHooLs 71 Section 16 STATUS;POWERS AND DUTIES Section 16. A regional school district established under the provisions of the preceding section shall be a body politic and corporate with all the powers and duties conferred by law upon school committees, and with the fallowing additional powers and duties: (a) To adopt a name and a corporate seal, and the engraved or printed facsimile of such seal on a bond or note of the district shall have the same validity and effect as though such seal were impressed thereon. (b)To sue and be sued, but only to the same extent and upon the same conditions that a town may sue or be sued. (c) To acquire property within the towns comprising the district under the provisions of chapter seventy-nine and section fourteen of chapter forty for the purposes of the district and to construct, reconstruct, add to, remodel, make extraordinary repairs to, equip, organize and operate a school or schools for the benefit of the towns comprising the district, and to make any necessary contracts in relation thereto; provided, however, that no property shall be acquired unless the town in which such property is located approves such acquisition by a two-thirds vote at a town meeting which shall be called within sixty days after the district committee authorizes the incurring of debt for such purpose. [Firstparagraph ofsubsection (d) effective until November 7, 2016. For• text effective November 7, 2016, see belowJ (d) To incux debt for the purpose of acquiring land and constructing, reconstructing, adding to and equipping a school building or for the purpose of remodeling and making extraordinary repairs to a school building and for the construction ofsewerage systems and sewerage treatment and disposal facilities, or for the purchase or use ofsuch systems with municipalities, and for the purpose of purchasing department equipment; or for the purpose of constructing, reconstructing or making improvements to outdoor playground, athletic or recreational facilities; or for the purpose of constructing, reconstructing or resurfacing roadways and parking lots; or for the purpose of any other public work or improvement of a permanent nature required by the district; or for the purpose of any planning, architectural or engineering costs relating to any of the above purposes; provided, however, that written notice of the amount of the debt and of the general purposes for which it was authorized shall be given to the board of selectmen in each of the towns comprising the district not later than 7 days after the date on which the debt was authorized by the district committee; provided further, that no debt maybe incurred until the expiration of60 days after the date on which the debt was authorized; and provided further, that before the expiration of this period any member town of the regional school district nay hold a town
Source page 45
meeting for the purpose of expressing disapproval of the amount of debt authorized by the district committee, and if at that meeting a majority of the voters present and voting express disapproval of the amount authorized by the district committee, the debt shall not be incurred and the district school committee shall prepare another proposal which may be the same as any prior proposal and an authorization to incur debt therefor. Debt incurred under this section shall be payable within 30 years, but no such debt shall be issued for a period longer than the maximum useful life of the project being financed as determined in accordance with guidelines established by the division of local services of the deparhnent of revenue. (First paragraph ofsatbsection (d) as amended by 2016, 218, Sec. 180 effective November 7, 2016. For text effective until November 7, 2016, see above.) (d) To incur debt for the purpose of acquiring land and constructing, reconstructing, adding to and equipping a school building or for the purpose of remodeling and making extraordinary repairs to a school building and for the construction of sewerage systems and sewerage treatment and disposal facilities, or for the purchase or use of such systems with municipalities, and for the purpose of purchasing department equipment; or for the purpose of constructing, reconstrucring or making improvements to outdoor playground, athletic or recreational facilities; or for the purpose of constructing, reconstructing or resurfacing roadways and parking lots; or for the purpose of any other public work or improvement of a permanent nature required by the district; or for the purpose of any planning, architectural or engineering costs relating to any of the above purposes; provided, however, that written notice of the amount of the debt and of the general purposes for which it was authorized shall be given to the board of selectmen in each of the towns comprising the district not later than 7 days after the date on which the debt was authorized by the district committee; provided further, that no debt maybe incurred until the expiration of60 days after the date on which the debt was authorized; and provided further, that before the expiration of this period any member town of the regional school district may hold a town meeting for the purpose of expressing disapproval ofthe amount of debt authorized by the district committee, and if at that meeting a majority of the voters present and voting express disapproval of the amount authorized by the district committee, the debt shall not be incurred and the district school committee shall prepare another proposal which may be the same as any prior proposal and an authorization to incur debt therefor. Debt incurred under this section shall be payable within 30 years, but no such debt shall be issued for a period longer than the maximum useful life of the project being financed as deternvned in accordance with guidelines established by the director of accounts pursuant to section 38 of chapter 44. In the case of a vocational regional sefiool district, if the district agreement so provides or is amended to so provide, such debt may also be incurred if two thirds ofthe member towns do not vote disapproval within said sixty day period provided that said towns which have not voted disapproval agree, within ninety days of the date on which said debt was authorized, to pay the total bond indebtedness authorized by the district committee without contribution by the member towns which voted disapproval of the amount of said debt. The member towns of such vocational regional school district which have voted disapproval of the new indebtedness shall have the right to retain their membership in the school district as provided in their district agreement except that they shall not be allowed any added enrollment that might result solely from the expansion of facilities that occurs on account of said new indebtedness. (e) To issue bonds and notes in the name and upon the full faith and credit of said distract; said bonds or notes shall be signed by the chairman and treasurer of the district committee, except that said chairman by a writing bearing his written signature and filed in the office of said treasurer, which writing shall be open to public
Source page 46
inspection, may authorize said treasurer to pause to bP engraved or printed on said bonds or notes a facsimile of said chairman's signature, and such facsunile so engraved or printed shall have the same validity and effect as said chairman's written signatizre, and each issue of bonds or notes shall be a separate loan. (~ To receive and disburse funds for any district purpose. (g) To incur temporary debt in anticipation of revenue to be received from any source. This clause shall also apply to all regional school dist~~icts established under the provisions of special laws. (h) To assess member towns for any expenses of the district (i) To receive any grants or gifts for the purposes of the regional district school or schools. (j) To engage legal counsel. (k) To submit an annual report to each of the member towns, containing a detailed financial statement, and a statement showing the method by which the annual charges assessed against each town were computed, together with such additional information relating to the operation and maintenance of such school or schools as maybe deemed necessary by the district school committee or by the selectmen, of any member town. (~ To employ a superintendent of schools who inay also be a superintendent of one or snore of the towns comprising said district and to establish an emp]oyment contract for a period of time to provide for the salary, fringe benefits, and other conditions of employment, including but not limited to, severance pay, relocation expenses, reimbursement for expenses incurred in the performance of duties of office, liability insurance, and leave for said superintendent, and said superintendent shall have all the powers and duties imposed upon school superintendents by law. (m)To adopt an annual operating ai d maintenance budget for the next fiscal year not later than forty-five days prior to the earliest date on which the business session of the annual town meeting of any member town is to be held, but not later than March thirty first, provided that said budget need not be adopted prior to February first; provided, further, that a superintendent may, with the approval of a majority of the member communities, submit said budget for approval following the notification of the annual local aid distribution, so~~called. (n)To incur debt for' the purposes and terms specified in clause (d); provided that the vote ofthe district committee authorizing such debt is approved by a majority of the registered voters in the member towns voting on the question at an election called and held pursuant to the fallowing provisions. The election shall be called by a warrant addressed to the registered voters in the member towns and signed by a majority of the members ofthe district committee which shall set forth the date of the election, the polling place or places in each town, the hours during which the polls are to be open and the question which is to appear upon the ballot. Notice of the election shall be given by posting a copy of the warrant attested by the secretary of the committee in at least one public place in each town and by publishing a copy thereof at least once in a newspaper of general circulation in the district, said posting and publishing to occur at least ten days before said election. A certificate of the secretary shall be conclusive evidence that the warrant was duly posted and published. The number and location of the polling place, or places, in each town shall be determined by the district committee after consultation with the selectmen thereof; and the hours during which all the polls in the distract are open shall be uniform throughout the district and shall be not less than four nor more than eight consecutive hours. The district committee shall be responsible for preparing the ballots used at the election, The town clerk of each town shall certify the results of the election to the district committee. Except as provided herein the election shall be conducted in each town in the same manner as town meetings for the election oftown officers. The
Source page 47
expenses of the election shall be paid by the regional school district as an operating expense of the district; and if provision for their payment is not included in the budget for the year in which they are incurred, the district committee may use any available funds of the district or may transfer the sums required from appropriations included in the budget. The defeat of a proposal for incurring debt shall not prevent the resubmission of the same proposal as a new authorization. (o) To refinance any debt incurred under paragraphs (d),(e), or (n), in accordance with the provisions of section 21A of chapter 44. (p) To lease, or lease with an option to purchase, equipment for educational purposes. Such leases may be made for periods not exceeding five years. (~ To lease land and buildings for educational purposes. Such leases may be made for periods not exceeding five years. (r) To rent or lease with the approval of the commissioner of education surplus space in a school building of the district to house public or private profit-making businesses or nonprofit organizations; provided, however, that if said school building is in actual use such joint occupancy shall not interfere with education programs being conducted therein; and provided, further, that if said school building is not in actual use, such lease must be approved by the city or town in which the said building is located. Such leases may be made for periods not exceeding ten years. The monies received from such rental or lease shall be kept separate and apart from other funds in the district treasury by the district treasurer, and the principal and interest thereon may be expended without further appropriation by the regional school district committee for the upkeep of the facility in which such surplus space is located; provided, however, that any balance remaining in such account at the close of a fiscal year shall be paid into the excess and deficiency fund, so called, of the regional school distxict as unencumbered funds and expended as provided in section sixteen B 1/2.
Source page 48
Jones, Ellen
From: Murgia, James R.
Sent: Thursday, August 03, 2017 9:08 AM
To: Jones, Ellen
Subject: FW: Blue Hill Regional school project discussion
Attachments: Blue Hills Regional Renovation Project Funding -Vote on September 12, 2017.pdf
Please pass along to all Fin Com members who may be interested in attending this BOS meeting on August gtn
Thanks.
From: Aspinwall, Charles
Sent: Friday, July 28, 2017 1:27 PM
To: Murgia, James R.
Subject: FW: Blue Hill Regional school project discussion
FYI
Charles J. Aspinwall
Town Administrator
Town of Canton
801 Washington St.
Canton, MA 02021
781-821-5000 Office
781-821-2935 FAX
From: Kemalian, Jennifer
Sent: Friday, July 28, 2017 10:45 AM
To: Rob Barker; Robert.BarkerJrCa~sanofi.com; alan.hinesCa~us.pwc.com
Cc: Aspinwall, Charles
Subject: Blue Hill Regional school project discussion
The Board of Selectmen will be discussing the Blue Hill Regional School renovation project at its next meeting on August
Stn at around 7:20 p.m. You are invited to attend. I have attached correspondence from the Blue Hill Regional School
Committee for your information.
~erzf~c 3f~ynzacPia~a
Administrative Seci•etaiy
Canton Board of Selectmen
781-821-5000Source page 49
r''
~Ob01~ Of ~a1~tOl~, ,~~~g~C~jU~Cttg
0_ ~~
0~ DEPARTMENT OF FINANCE
KATHLEEN D. BUTTERS
o ~ANTON•1~ MEMORIAL HALL TOWN ACCOUNTAN~~
801 WASHINGTON S"I~REET kbuttersC~to~~~n.canton.ma.us
CANTON, MA 02021 (781)575-6605
JAMES R. MURGIA PHONE: 78I -575-6610
FINANCE DIRECTOR FAX:781-575-6608 SUSAN E. DESJARDINS
jmurgiaC~town.canton.maus town.canton.ma.us ASST.TREASURER/COLLECTOR
(781)575-6612 sdesjardinsCto~~~n.canton.ma.us
(781)821-5006
MEMORANDUM
LOUIS M.JUTRAS
TO: Board of Selectmen INFORMATION
Af SYSTEMS MANAGER
FROM: Jim Murgia, Finance Director ~~'~ Ijutras«'trnvn.canton.ma.us
(781)821-5069
DATE: August 31, 2017
SUBJECT General Fund's Fiscal 2017 Operating Results
Having recently closed the books for fiscal 2017, the Finance Department prepared the
following reports which are attached for your review:
1) Summary of Revenues and Expenditures
2) Revenue Report(2 pages)
3) Operating Expenditure Report(4 pages)
4) Balance Sheet as of June 30, 2017
Budgeted Revenues and Expenditures
The summary report compares budgeted revenues and expenditures against actuals for fiscal
2016 and 2017. The fiscal 2017 budgeted deficit of $2,542,000 was due to free cash reserve
used for the following items:
Local Chapter 90 match (streets &sidewalks) $675,000
Transfer to Stabilization Fund 500,000
Full Day Kindergarten 495,000
Elm Street Culvert 220,000
Snow &Ice Budget 200,000
School Building Study 155,000
Senior Center Parking 142,000
Bailey Street Drainage 1 10,000
J uly 4'h event (2017) 35,000
Substance Abuse Committee 10,000
Total Free Cash Reserve Budgeted $2,542,000
Actual Revenues and Expenditures
Fiscal 2017 was an excellent year with revenues exceeding expenditures by almost $500,000.
Compared to the budgeted deficit of $2.5 million this operating surplus was $3.0 million better
than expected.Source page 50
General Fund's Fiscal 2017 Operating Results
August 31, 2017
Page 2 of 2
The reasons for these results are as follows:
Local Receipts (excise taxes, building permits) $1,455,903
Property Tax Revenue (due to new growth) 575,225
Tax Title Revenue 172,988
State Aid 171,161
Transfers from Other funds (Solar facility) 157,382
Total Surplus revenue $2,532,659
Unspent appropriations (mostly fixed costs and municipal budgets) 476,003
Total $3,008,662
Status of Cash Reserves
The attached balance sheet report prepared as of June 30, 2017 will be submitted to the
Department of Revenue for free cash reserve certification.
We estimate the general fund's free cash reserve to be approximately $4.7 million as of June
30, 2017. Please know that the final determination as to our free cash reserve is made by the
Department of Revenue.
Due to the very positive operating results from fiscal 2017, the Town's cash reserves have
grown to an estimated $15.4 million as follows:
Stabilization Fund $6,956,162
Free Cash Reserve 4,700,000
Surplus Overlay Reserve (net of pending ATB cases) 3,746,203
Total $15,402,365
These reserves amount to 16.9°/o of fiscal 2018's budget. In order to maintain our AAA bond
rating we target our reserves to be 10% to 15% of budget so we have more than achieved that
goal in fiscal 2017.
hope you will find this information to be useful. If you have any questions or comments, please
let me know.
J R M/ej
Attachments
cc: Charles Aspinwall, Town Administrator
Rob Barker, Chair, Finance Committee
Kathy Butters, Town Accountant
Jennifer Fischer-Mueller, Superintendent of Schools
Mike Loughran, Chair, School Committee
Barry Nectow, School Business AdministratorSource page 51
SUMMARY OF GENERAL REVENUES AND EXPENDITURES
CURRENT FISCAL YEAR PRIOR FISCAL YEAR
FY 2017 FY 2017 Actuals vs. FY 2016 FY 2016 Actuals vs.
Revised Budget ACTUAL Revised Budget Revised Budget ACTUAL Revised Budget
GENERAL FUND REVENUES:
PROPERTY TAX REVENUE 69,632,759 70,207,984 575,225 66,219,139 67,267,824 1,048,685
STATE AID 8,052,320 8,223,481 171,161 7,865,547 7,891,869 26,322
LOCAL RECEIPTS 6,263,040 7,718,943 1,455,903 5,907,405 7,801,500 1,894,095
TRANSFERS FROM OTHER FUNDS 2,248,003 2,405,385 157,382 2,933,119 3,249,544 316,425
i
TAX TITLE /FORECLOSURE REVENUE 0 172,988 172,988 0 147,456 147,456
TOTAL REVENUES 86,196,122 88,728,781 2,532,659 82,925,210 86,358,192 3,432,982
GENERAL FUND EXPENDITURES:
SCHOOL EXPENSES 38,509,724 38,498,641 11,083 36,259,994 36,259,290 704
MUNICIPAL EXPENSES 19,039,901 18,864,107 175,.794 18,264,726 'i8,136,889 127,837
FIXED COSTS 26,892,873 26,625,136 267,737 26,112,514 25,878,984 233,530
TOTAL OPERATING EXPENSES 84,442,498 83,987,884 454,614 80,637,234 I~, 80,275,163 362,071
CASH CAPITAL EXPEfVDITURES 2,599,000 2,584,397 14,603 2,142,000 2,120,500 21,500
TRANSFERS TO STABILIZATION FUNDS 500,000 500,000 0 600,000 600,000 0
SPECIAL APPROPRIATIONS 194,265 194,265 0 185,000 183,069 1,931
STATE &COUNTY CHARGES 1,002,359 995,573 6,786 951,976 927,338 24,638
TOTAL EXPENDITURES 88,738,122 ~, 88,262,119 476,003 84,516,210 84,106,070 410,140
OPERATING SURPLUS/(DEFICIT)-GENERAL FUND (2,542,000)' 466,662 3,008,662 (1,591,000) 2,252,122 3,843,122
ATMDATA.xlsx summary 8/30/2017Source page 52
TOWN OF CANTON, MA
REVENUE REPORT
SUMMARY OF REVENUE ACCOUNTS FOR FUND
As of June 30
FY 2017 FY ?017 FY ?017 % OF FY 2016 FY 2017 YTD ACTUAL vs.
ORIGINAL REVISED YTD ANNUAL YTD FY ?016 YTD ACTUAL
BUDGET BUDGET ACTUAL BUDGET ACTUAL $$ VARIANCE %VARIANCE
O1-PROPERTY TAXES
10011 PERSONAL PROPERTY TAXES 4,200,000 4,200,000 4,267,036 101.6 4,186,737 80,299 1.9
10012 REAL ESTATE TAXES 65,383,040 65,42,759 65,940,948 100.8 63,081,087 2 R59_RFl 4.5
TOTAL: O1-PROPERTY TAXES 69,583,040 69,62,759 70,207,984 100.8 67,267,824 ~,74v,i ov 4.4
02-LOCAL RECEIPTS
10015 MOTOR VEHICLE EXCISE 3,600,000 3,600,000 4,505,384 125.1 4,555,904 (50,520) (1.1)
10016 OTHER EXCISE-HOTEL/MEALS TAX 600,000 600,000 593,076 98.8 601,227 (8,151) (1.4)
10017 PENALTIES &INTEREST 300,000 300,000 314,625 104.9 254,164 60,461 23.8
10018 PAYMENTS IN LIEU OF TAXES 231,040 231,040 231,040 100.0 ??5,405 5,635 2.5
1003? FEES 150,000 150,000 159,459 1063 199,823 (40,364) (20.2)
10036 RENTALS 200,000 ?00,000 185,417 92.7 193,689 (8,272) (4.3)
10037 OTHER DEPARTMENT REVENUE 77,000 77,000 105,876 137.5 144,641 (38,764) (26.8)
10041 ALCOHOL LICENSES 70,000 70,000 81,300 1 16.1 77,035 4,265 5.5
10042 OTHER LICENSES 80,000 80,000 76,440 95.5 84,019 (7,579) (9.0)
10045 PERMITS 650,000 650,000 984,377 151.4 874,017 1 10,360 12.6
10054 OTHER MISC FEDERAL REVENUE 0 0 5,625 0.0 0 5,625 0.0
10077 FINES AND FORFEITS 100,000 100,000 92,821 92.8 1 19,540 (26,720) (??-4)
1008? EARNINGS ON INVESTMENTS 80,000 80,000 127,091 158.9 96,625 30,467 31.5
10084 OTHER MISC. REVENUE ?5,000 ?5,000 60,896 243.6 1 13,864 (52,968) (46.5)
10085 REIMBURSEMENTS 100,000 100,000 195,517 195.5 ?61,549 (66.0321 (25.2)
TOTAL: 02-LOCAL RECEIPTS 6,263,040 7,718,943 123.2 7,801,500 IOG~JJU~ r, ~~
6,263,040
03-STATE AID
10062 EDUCATION DIST & REIMB. 5,662,222 5,662,222 5,830,315 103.0 5,586,943 243,372 4.4
10066 GEN GVMT REIMB & DISTRIB 2,390,098 2,390,098 2,39,166 100.1 2,304,926 88240 3.8
TOTAL: 03-STATE AID 8,052,320 8,052,320 8,223,481 103.1 7,891,869 J J 1~V 1L ~}_%
04-TRNS. FROM OTHER FUNDS
10097 OTHER FIN SRC-TRANSFERS ?,248,003 2,248,003 2,405,385 107.0 3,249,544 (844,158) (26.0)
W:\Munis\MCR Library\Budget reports\Canton Revenue Report.rpt Page 1 of2 8/16/2017Source page 53
TOWN OF CANTON, MA
REVENUE REPORT
SUMMARY OF REVENUE ACCOUNTS FOR FUND
As of June 30
FY 2017 FY 2017 FY 2017 % OF FY 2016 FY 2017 YTD ACTUAL vs.
ORIGINAL REVISED YTD ANNUAL YTD FY 2016 YTD ACTUAL
BUDGET BUDGET ACTUAL BUDGET ACTUAL $$ VARIANCE %VARIANCE
TOTAL: 04-TRNS. FROM OTHER FUNDS 224R_oo'i 2.248,003 2,405,385 107.0 3,249,544 (844,158) (26.0)
OS-TAX LIENS/FORECLOSURES
10014 TAX LIENS/TAX TITLES 0 0 172,988 0.0 147,456 25,532 17.3
TOTAL: OS-TAX LIENS/FORECLOSURES p 0 172,988 0.0 147,456 25,532 173
GRAND TOTAL 86,146,403 86,196,122 88,728,781 102.9 86,358,192 2,;70,589 ~~~
W:\Munis\MCR Library~Budget reports\Canton Revenue Report.rpt Pale 2 of2 8/16/2017Source page 54
TOWN OF CANTON
pPERATING EXPENSES BY VOTING CATEGORY
FUND 100 EXCLUDING ARTICLES
As of June 30 for Fiscal Years 2016 - 2017
FISCAL YEAR 2016
ORIGINAL REVISED EXPENDED YTD % OF TOTAL % OF REMAINIlVG % OF REVISED h DN,U % OF
BtiDGET BUDGET THRU BUDGET EXPENDED & BUDGET BUDGET BUDGET BUDGET Y-T-D BUDGET
FY 17 FY17 June 30 FY 17 ENCUM. YTD FY 17 FY 17 FY 17
129 EXECUTIVE OFFICE 464,542 465,991 454,017 97.4 477,893 102.6 (11,902) (2.6) 465,528 446,400 95.9
151 TOWN COUNSEL 255,585 272,910 280,879 102.9 280,879 102.9 (7,969) (2.9) 255,585 269,548 105.5
154 HUMAN RESOURCES DEPT 141,939 147,083 127,511 86.7 131,061 89.1 16,022 10.9 123,269 122,420 993
179 PLANNING DEPARTMENT 60,540 68,540 69,755 101.8 69,755 101.8 (1,215) (1.8) 59,713 42,730 71.6
195 TOWN REPORTS 4,500 4,500 1,703 37.8 1,703 37.8 2,797 62.2 5,500 1,442 26.2
244 SEALER OF WEIGHTS & MEAS 7,500 7,500 6,750 90.0 6,750 90.0 750 10.0 7,500 6,750 90.0
910 EMPLOYEE CONTRACT BENEFIT Z35,336 133,543 132,003 98.8 132,003 98.8 1,540 1.2 248,936 168,896 67.8
TOTAL O1-Executive Branch 1,169,942 1,100,067 1,072,619 97.5 1,100,045 100.0 22 ~~x~~ 1,166,031 1,058,185 90.8
133 DIRECTOR OF FINANCE 184,554 ]89,212 186,322 98.5 186,322 98.5 2,890 ].5 178,530 180,688 101.2
135 ACCOUNTANT 201,164 202,614 199,166 983 201,111 99.3 1,503 0.7 199,530 194,016 97.2
145 TREASURER/TAX COLLECTOR 207,639 207,639 192,961 92.9 194,472 93.7 13,167 63 202,780 177,346 87.5
155 INFORMATION SYSTEMS 389,346 474,916 402,416 84.7 488,305 102.8 (13,388) (2.8) 433,609 360,640 832
TOTAL 02-Finance Dept 982,703 1,074,381 980,865 91.3 i mn~in 99.6 4,171 0.4 1,014,449 912,690 90.0
176 ZONING BOARD 36,896 39,386 29,906 75.9 34,754 882 4,632 1 1.8 36,579 27,526 75.2
241 BUILDING DEPARTMENT 324,658 326,982 298,998 91.4 312,496 95.6 14,486 4.4 311,379 292,451 93.9
TOTAL 03-Building &Zoning 361,554 366,368 328,904 89.8 347,250 94.8 19,118 52 347,958 319,977 92.0
215 911 DISPATCHERS -FIRE 150,000 150,000 86,566 57.7 1 12,174 74.8 37,826 252 0 0 0.0
220 F[RE DEPARTMENT 4,867,597 4,925,170 4,923,433 100.0 4,974,356 101.0 (49,186) (1.0) 4,793,709 4,710,244 98.3
221 FIRE ALARMS,BOXES,ETC 22,975 22,975 13,699 59.6 13,699 59.6 9,276 40.4 22,975 20,925 91.1
231 AMBULANCE SERVICE 386,370 387,479 380,998 983 384,295 992 3,185 0.8 360,127 385,392 107.0
232 UNMANNED AMBULANCE 1,000 1,000 0 0.0 0 0.0 1,000 100.0 1,000 1,000 100.0
291 EMERGENCY MANAGEMENT 24,000 27,388 23,829 87.0 23,829 87.0 3,559 13.0 19,000 14,929 78.6
TOTAL 06-Fire Dept 5,451,942 5,514,012 5,428,525 SI:~~ 5,508,352 srx~ 5,660 0.1 c inc oii c i~~ nni 98.8
192 PUBLIC BLDGS/PROP MAINT 418,567 421,050 405,615 96.3 411,653 97.8 9,397 2.2 332,571 359,507 108.1
193 POLICE STATION MAINT. 15,467 23,807 33,147 139.2 33,206 139.5 (9,399) (39.5) 15,780 16,849 106.8
194 PUBLIC SAFETY FACILITY 7,187 11,140 10,849 97.4 10,849 97.4 291 2.6 7,642 8,148 106.6
199 ARMANDO RECREATION FACILITY 8,853 8,853 6,331 71.5 6,331 71.5 2,522 28.5 8,853 6,]08 69.0
W:~IvlunisUvlCR Library~Budget reports\Canton Expense Report.rpt Page 1 of4 Date: 8/16/2017Source page 55
TOWN OF CANTON
OPERATING EXPENSES BY VOTING CATEGORY
FUND 100 EXCLUDING ARTICLES
As of June 30 for Fiscal Years 2016 - 2017
FISCAL YEAR 2016
ORIGINAL REVISED EXPENDED YTD % OF TOTAL % OF REMAINING % OF REVISED h N~NU~ % OF
BUDGET BUDGET THRU BUDGET EXPENDED & BUDGET BUDGET BUDGET BUDGET Y-T-D BUDGET
FY 17 FY17 June 30 FY 17 ENCLJM. YTD F1' 17 FY 17 FY 17
400 PUBLIC WORKS ADMINISTRATI 322,282 327,556 329,799 100.7 331,657 101.3 (4,131) (13) 315,837 315,192 99.8,
410 ENGINEERING DEPARTMENT 227,866 229,269 221,255 96.5 221,575 96.6 7,694 3.4 199,107 202,620 101.8
420 HIGHWAY MAINTENANCE 925,930 960,669 924,849 96.3 942,445 98.1 18,224 1.9 975,703 879,378 90.1
421 SIDEWALKS 0 0 0 0.0 0 0.0 0 0.0 0 0 0.0
425 STREET SIGNS&TRAFFIC 51,700 55,12] 82,563 149.8 106,093 192.5 (50,972) (92.5) 52,557 51,130 97.3
426 GAS &OIL F1JND 86,190 87,190 39,871 45.7 40,871 46.9 46,319 53.1 96,190 43,532 453
427 HIGHWAY EQUIPMENT MAINT 287,967 327,652 345,740 105.5 357,228 109.0 (29,576) (9.0) 291,099 334,498 114.9
491 CEMETERY MAINT 179,780 179,780 107,823 60.0 1 ]0,366 61.4 69,414 38.6 175,971 158,845 903
492 TREE DEPARTMENT 167,500 167,500 161,910 96.7 164,672 983 2,828 1.7 162,288 165,903 1022
493 TREE WARDEN &SHADE TREES 0 0 0 0.0 0 0.0 0 0.0 0 0 0.0
632 PEQUITSIDE FARM 30,000 33,503 39,474 117.8 39,501 117.9 (5,998) (17.9) 30,000 23,740 79.1
TOTAL 07-Public Works 2,729,289 2,833,091 2,709,227 95.6 2,776,478 98.0 56,614 2.0 2,663,598 2,565,447 96.3
542 YOUTH SERVICES 5,000 5,000 4,800 96.0 4,800 96.0 200 4.0 3,667 3,667 100.0
630 PARKS &RECREATION 672,362 673,103 657,943 97.7 665,018 98.8 8,085 12 633,456 633,384 100.0
TOTAL 08-Recreation & Playgr 677,362 678,103 662,744 97.7 669,818 98.8 8,285 1.2 637,123 637,051 100.0
210 POLICE DEPARTMENT 4,525,633 4,763,319 4,722,765 99.1 4,766,92 100.1 (3,273) (0.1) 4,392,207 4,309,532 98.1
292 ANIMAL CONTROL OFFICER 124,981 124,981 99,564 79.7 99,564 79.7 25,417 20.3 116,520 92,595 79.5
TOTAL 09-Police &Animal Ctrl 4,650,614 4,888,300 4,822,329 98.7 4,866,156 99.5 22,143 0.5 4,508,727 4,402,127 97.6
131 FINANCE COMMITTEE 11,500 11,500 9,608 83.5 9,608 83.5 1,892 16.5 11,500 9,388 81.6
149 WATER/SEWER RATE POLICY 1,000 1,000 1,000 1Q0.0 1,000 100.0 0 0.0 1,000 0 0.0
182 CAPITAL OUTLAY &PLANNING 2,556 2,556 340 13.3 340 13.3 2,216 86.7 2,556 135 5.3
184 BUILDINGS RENOVATIONS COM 1,600 1,600 0 0.0 0 0.0 1,600 100.0 3,381 1,305 38.6
545 SUBSTANCE ABUSE COMMITTEE 10,000 10,000 8,226 82.3 9,726 973 274 2.7 0 0 0.0
547 DISABILITY COMMISSION 2,565 2,565 0 0.0 0 0.0 2,565 100.0 2,565 0 0.0
691 HISTORICAL COMMISSION 3,669 3,669 1,950 53.1 1,950 53.1 1,719 46.9 3,669 1,700 46.3
692 BEAUTIFICATION COMMITTEE 1,378 1,378 0 0.0 0 0.0 1,378 100.0 1,378 0 0.0
TOTAL 10-Committees & Commissia 34,268 34,268 21,124 61.6 22,624 66.0 1 ],644 34.0 26,049 12,528 48.1
W:~IvlunisUvlCR Library~Budget reports\Canton Expense RepoR.rpt Page 2 of4 Date: 8/16/2017Source page 56
TOWN OF CANTON
OPERATING EXPENSES BY VOTING CATEGORY
FUND 100 EXCLUDING ARTICLES
As of June 30 for Fiscal Years 2016 - 2017
FISCAL YEAR 2016
ORIGINAL REVISED EXPENDED YTD % OF TOTAL '% OF REMAINING '% OF REVISED N.aPE llN:U % OF
BUDGET BUDGET THRU BUDGET EXPENDED & BUDGET BUDGET BUDGET BUDGET Y-T-D BUDGET
FY 17 FY17 June 30 FY 17 ENCUM. YTD FY 17 FY 17 FY 17
161 TOWN CLERK 188,843 189,640 192,239 101.4 192,981 101.8 (3,341) (1.8) 184,647 183,825 99.6
163 ELECTIONS ®ISTRAR'S 43,62 63,562 59,789 94.1 59,789 94.1 3,773 5.9 39,527 40,246 101.8
TOTAL 11-Town Clerk &Elected 232,405 253,202 252,027 99.5 252,769 99.8 433 0.2 224,174 224,071 100.0
141 ASSESSORS 295,704 324,584 322,125 99.2 324,276 99.9 308 0.1 312,520 284,397 91.0
171 CONSERVATION COMMISSION 137,846 138,831 128,731 92.7 128,731 92.7 10,101 73 127,971 121,461 94.9
175 PLANNING BOARD 63,130 66,163 62,433 94.4 66,120 99.9 42 0.1 63,117 52,845 83.7
198 [1NPAID BILLS 0 0 0 0.0 0 0.0 0 0.0 0 0 0.0
510 HEALTH DEPARTMENT 365,030 366,297 355,448 97.0 355,448 97.0 10,849 3.0 345,076 344,884 99.9
541 COUNCIL ON AGING 357,245 372,431 370,590 99.5 372,381 100.0 50 0.0 352,972 322,381 91.3
543 VETERANS SERVICES DEPARTMENT 279,730 283,703 265,584 93.6 26,584 93.6 ]8,119 6.4 278,498 277,648 99.7
546 WALK,BIKE &HIKE COMMITTEE 0 0 0 0.0 0 0.0 0 0.0 0 0 0.0
610 LIBRARY 1,228,137 1,240,897 1,206,797 973 1,232,662 99.3 8,235 0.7 1,191,933 1,166,188 97.8
TOTAL 12-Stand Alone 2,726,822 2,792,906 2,711,706 97.1 2,745,201 98.3 47.705 1.7 2,672,086 «~ 4~~ 96.2
TOTAL Ol-MUNICIPAL 19,016,901 19,534,698 18,990,070 97.2 19,358,904 99.1 175,794 0.9 18,457,006 17,834,372 96.6
710 PRINCIPAL PAYMENTS 3,907,851 3,907,851 3,931,851 100.6 3,931,851 100.6 (24,000) (0.6) 3,939,700 3,923,4]0 99.6
751 LONG-TERM INTEREST PAYMENTS 876,355 876,355 888,356 101.4 888,356 101.4 (12,001) (1.4) 938,433 1,018,976 108.6
752 SHORT-TERM INTEREST PAYMENTS 99,000 99,000 47,700 48.2 47,700 48.2 51,300 51.8 1 13,000 4,406 3.9
TOTAL 12-Debt Service 4,883,206 4,883,206 4,867,907 99.7 4,867,907 99.7 15,299 0.3 4,991,133 4,946,792 99.1
132 RESERVE FiJND 500,000 219,950 0 0.0 0 0.0 219,950 100.0 142,000 0 0.0
422 STREET LIGHTING 120,000 130,620 122,713 93.9 ]29,114 98.8 1,507 1.2 144,900 141,082 97.4
423 SNOW &ICE REMOVAL 564,500 765,267 764,864 99.9 764,864 99.9 403 0.1 723,240 721,663 99.8
433 TRASH COLLECTION 1,840,240 1,860,240 1,858,338 99.9 1,858,338 99.9 1,902 0.1 1,814,860 1,814,787 100.0
840 BLUE HILLS REGIONAL 1,195,356 1,191,629 1,180,767 99.1 1,180,767 99.1 10,862 0.9 1,120,445 1,117,954 99.8
841 NORFOLK COiJNTY AGRICULTR HS 10,000 13,727 13,727 100.0 13,727 100.0 0 0.0 10,000 9,340 93.4
9]1 RETIREMENT BENEFITS 4,397,322 4,397,322 4,397,289 100.0 4,397,289 100.0 33 0.0 4,024,357 3,994,324 99.3
913 UNEMPLOYMENT COMPENSATION 100,000 100,000 100,000 100.0 100,000 100.0 0 0.0 100,000 100,000 100.0
914 EMPLOYER SHARE-HEALTH INS ]1,279,278 11,418,764 11,409,681 99.9 1 1,418,031 100.0 733 0.0 10,932,738 10,922,842 99.9
W:UvlunisUvlCR Library~Budget reports\Canton Expense Report.rpt Page 3 of4 Date: 8/16/2017Source page 57
TOWN OF CANTON
OPERATING EXPENSES BY VOTING CATEGORY
FUND 100 EXCLUDING ARTICLES
As of June 30 for Fiscal Years 2016 - 2017
FISCAL YEAR 2016
ORIGINAL REVISED EXPENDED YTD % OF TOTAL % OF REMAINING % OF REVISED 'a ~ '/ OF
BUDGET BUDGET THRU BUDGET EXPENDED & BUDGET BUDGET BUDGET BUDGET Y-T-D BUDGET
FY 17 FY17 June 30 FY 17 ENCUM. YTD FY 17 FY 17 FY 17
915 EMPLOYER SHARE-LIFE INS 60,000 60,000 59,640 99.4 59,640 99.4 360 0.6 60,000 X8,637 97.7
946 TOWN INSURANCE 1,084,985 1,084,985 1,058,297 97.5 1,068,297 98.5 16,688 1.5 1,024,916 I,024,801 100.0
990 TRANSFERS 0 0 0 0.0 0 0.0 0 0.0 350,000 350,000 100.0
993 OPEB TRANSFER 770,000 770,000 770,000 l Ob.O 770,000 100.0 0 0.0 750,000 750,000 100.0
TOTAL 15-Misc. Fixed 21,921,681 22,012,504 2],735,315 98.7 21,760,066 98.9 252,438 1.1 21,197,456 21,005,431 99.1
TOTAL 02-FIXED EXPENSES 26,804,887 26,895,710 26,603,222 98.9 26,627,973 99.0 267,737 1.0 26,188,589 25,952,223 99.1
300 SCHOOL DEPARTMENT 38,572,710 40.779,506 38,122,544 93.5 40,768,423 100.0 11,083 0.0 36,280,047 34,009,561 93.7
TOTAL 17-School Admin 38,572,710 40,779,506 38,122,544 93.5 40,768,423 100.0 11,083 0.0 36,280,047 34,009,561 93.7
TOTAL 03-SCHOOL 38,572,710 40,779,506 38,122,544 93.5 40,768,423 100.0 11,083 0.0 36,280,047 34,009,561 93.7
820 CHERRY SHEET ASSESSMENTS 750,282 795,736 788,950 99.1 788,950 99.1 6,786 0.9 750,392 725,754 96.7
830 COUNTY TAX-CHERRY SHEET 206,623 206,623 206,623 100.0 206,623 100.0 0 0.0 201,584 201,584 ]00.0
TOTAL 19-State &County Chgs 956,905 1,002,359 995,573 993 995,573 993 6,786 0.7 951,976 927,338 97.4
TOTAL o5-STATE &COUNTY CHGS 956,905 1,002,359 995,573 99.3 995,573 99.3 6,786 0.7 951,976 927,338 97.4
GRAND TOTALS: 85,311,403 88,212,273 84,711,409 96.0 87,750,873 99.5 461,400 0.5 81,877,618 78,723,493 96.1
W:uvlunisUvlCR Library~Budget reports\Canton Expense Report.rpt Page 4 of4 Date: 8/16/2017Source page 58
TOWN OF CANTON
COMBINED BALANCE SHEET AS OF JUNE 30, 2017
#100 #101-#299 #300-#399 #600-#700 #807-#890 #970
GENERAL SPECIAL CAPITAL ENTERPRISE TRUSTS AND LONG-TERM TOTALS
FUND REVENUE PROJECTS FUNDS AGENCY ACCOUNT GROUP ALL FUNDS
ASSETS
CASH AND SHORT TERM INVESTMENTS 16,910,657.05 10,662,542.83 1,466,656.25 9,025,519.77 19,389,076.64 0.00 57,454,452.54
AMOUNT PROVIDED FOR BONDS 0.00 0.00 0.00 27,259,293.00 0.00 27,226,175.00 54,485,468.00
DEPARTMENTAL RECEIVABLES 0.00 712,618.29 0.00 0.00 0.00 0.00 712,618.29
EXCISE TAX RECEIVABLE 648,481.83 0.00 0.00 0.00 0.00 0.00 648,481.83
REAL ESTATE TAX RECEIVABLE 444,722.83 0.00 0.00 0.00 0.00 0.00 444,722.83
PERSONAL PROPERTY TAX RECEIVABLE 106,072.41 0.00 0.00 0.00 0.00 0.00 106,072.41
TAX LIENS 789,848.70 2,731.16 0.00 39,059.72 0.00 0.00 831,639.58
TAX FORECLOSURES 517,841.17 0.00 0.00 0.00 0.00 0.00 517,841.17
OTHER RECEIVABLES 1,893,767.00 0.00 0.00 19,710.00 0.00 0.00 1,913,477.00
USER CHARGES RECEIVABLE 0.00 0.00 0.00 481,282.95 0.00 0.00 481,282.95
UTILITY LIENS ADDED TO TAXES 0.00 0.00 0.00 604,379.01 0.00 0.00 604,379.01
OTHER ASSETS 7,252.20 0.00 0.00 0.00 61,800.00 0.00 69,052.20
TOTAL ASSETS 21,318,643.19 11,377,892.28 ' 1,466,656.25 37,429,244.45 19,450,876.64 27,226,175.00 118,269,487.81
LIABILITIES
BONDS PAYABLE 0.00 0.00 0.00 27,259,293.00 0.00 27,226,175.00 54,485,468.00
PROVISIONS FOR ABATEMENTS AND EXEMPTIONS 5,085,590.65 0.00 0.00 ~ 0.00 0.00 0.00 5,085,590.65
ACCOUNTS PAYABLE ~ 1,384,588.91 281,566.80 23,100.00 59,784.45 160,933.92 0.00 1,909,974.08
ACCRUED PAYROLL 532,504.62 101,086.59 118.72 21,106.01 1,576.88 0.00 656,392.82
DEFERRED REVENUES (684,856.71) 715,349.45 0.00 1,144,431.68 0.00 0.00 1,174,924.42
WITHHOLDINGS PAYABLE 551,883.38 0.00 0.00 0.00 0.00 0.00 551,883.38
OTHER LIABILITIES 39,489.38 4,031.39 0.00 8,527.82 2,334,748.48 0.00 2,386,791.07
TOTAL LIABILITIES 6,909,200.23 1,102,034.23 23,218.72 28,493,136.96 2,497,259.28 27,226,175.00 66,251,024.42
FUND EQUITY
RESERVE FOR ENCUMBRANCES 3,962,616.75 0.00 0.00 966,143.85 0.00 0.00 4,928,760.60
RESERVE FOR EXPENDITURES 455,000.00 0.00 0.00 1,491,910.00 0.00 0.00 1,946,910.00
RESERVE FOR PETTY CASH &OTHER ASSETS 200.00 0.00 0.00 50.00 0.00 0.00 250.00
RESERVE FOR UNSPENT CONSTRUCTION PROCEEDS 0.00 0.00 1,443,437.53 3,265,733.66 0.00 0.00 4,709,171.19
UNRESERVED FUND BALANCE 9,991,626.21 10,275,858.05 0.00 3,212,269.98 16,953,617.36 0.00 40,433,371.60
TOTAL FUND EQUITY 14,409,442.96 10,275,858.05 1,443,437.53 i 8,936,107.49 16,953,617.36 ~ 0.00 52,018,463.39
TOTAL LIABILITIES AND FUND EQUITY 21,318,643.19 11,377,892.28 1,466,656.25 37,429,244.45 19,450,876.64 27,226,175.00 118,269,487.81
Fy 17 balance sheets.xlsx Combined Balance Sheets 8/30/2017Source page 59
~~ ~o~nr~ of ~~r~tor~, ,~a~~~c~ju~ett~
0 DEPARTMENT OF FINANCE
_ ~ KATHLEEN D. BUTTERS
o ~AHiOH•1~ MEMORIAL HALL "TOWN ACCOUNTANT
801 WASHINGTON STREET l:butters~tor~~n.canton.ma.us
CANTON, MA 02021 (781)575-6605
J AMES R. MURGIA PHONE: 781-57.5-6610
FINANCE DIRECTOR 1=AX: 781-575-6608 SUSAN E. DESJARDINS
_j muraia@town.canton.ma.us to~~~n.canton.ma.us ASST.TREASURER/COLLECTOR
(781)575-6612 sdesjardinsC~to~~~n.canton.ma.us
(781)821-5006
MEMORANDUM LOUIS M.JUTRAS
INFORMATION
SY5"I'EMS MANAGER
IjulrasC'town.canton.ma.us
TO Board of Selectmen (781)821-5069
FROM James Murgia, Finance Director y1~
DATE August 30, 2017
SUBJECT: Enterprise Funds' Fiscal 2017 Operating Results
The attached report shows the enterprise funds' operating results for fiscal 2017. Also attached
is a balance sheet report showing all the enterprise funds which was prepared for the
Department of Revenue to certify the enterprise funds'"free cash reserve" balances as of June
30, 2017.
Water enterprise's fiscal 2017 operating deficit was $27,677 which is better than budget
primarily due to higher usage amounts due to last summer's drought and additional revenue
received from collecting prior year water bills. After considering the fiscal 2017's results, the
water enterprise fund ended the year with an estimated cash reserve of $1.9 million which is a
healthy 26°/o of expenses.
The sewer enterprise finished fiscal 2017 operating with a deficit of $85,306 primarily due to
reduced spending. Sewer's end of year contingency reserve is estimated to be $1.3 million
which is a healthy 20% of expenses.
The rink enterprise experienced an operating surplus of $53,604 during fiscal 2017 primarily due
to proceeds from the sale of the rink Zamboni. Due to the roof collapse in February 2015, the
facility has remained closed for all of fiscal 2017. The rink's end of year contingency reserve
amounted to an estimated $44,350.
The rink enterprise has received approximately $2.2 million from the Town's insurance company
due to the 2015 roof collapse. These insurance funds have been set aside while the Town
investigates the costs to build a new rink.
Please let me know if you have any questions or comments concerning this information.
J RM/ej
Attachment
cc: Charles Aspinwall, Town Administrator
Rob Barker, Chair, Finance Committee
Kathy Butters, Town Accountant
Liz Francis, Parks &Recreation Director
Mike Trotta, DPW SuperintendentSource page 60
ENTERPRISE FUNDS'OPERATING RESULTS FOR FISCAL 2017
I-
FISCAL FISCAL
2017 2017 ACTUALS
DESCRIPTION Revised Budget ACTUALS VS. BUDGET
WATER REVENUE 6,396,172 7,026,536 630,364
SALARIES &WAGES 911,854 801,199 110,655
MWRAASSESSMENT 1,680,349 1,731,331 (50,982)
CHARGES FROM GENERAL FUND 510,539 510,539 (0)
DEBT SERVICE 2,305,670 2,301,260 4,410
CASH CAPITAL 804,500 801,143 3,357
OTHER EXPENSES 987,760 908,741 79,019
TOTAL WATER OPERATING EXPENSES 7,200,672 7,054,213 146,459
WATER SURPLUS/(DEFICIT) (804,500) (27,677) 776,823
END OF YEAR CASH RESERVE 1,855,585
RESERVE AS % OF EXPENSES 26.3%
SEWER REVENUE 6,496,640 6,408,747 (87,893)
SALARIES &WAGES 427,412 286,500 140,912
MWRA ASSESSMENT 4,178,270 4,137,162 41,108
CHARGES FROM GENERAL FUND 356,442 356,442 0
DEBT SERVICE 1,186,517 1,163,732 22,785
CASH CAPITAL 207,500 207,331 169
OTHER EXPENSES 347,999 342,884 5,115
TOTAL SEWER OPERATING EXPENSES 6,704,140 6,494,052 210,088
SEWER SURPLUS/(DEFICIT) (207,500) (85,306) 122,194
END OF YEAR CASH RESERVE 1,312,335
RESERVE AS % OF EXPENSES 20.2%
RINK REVENUE 113,444 70,555 (42,889)
SALARIES &WAGES 29,324 5,488 23,836
CHARGES FROM GENERAL FUND 0 0 0
DEBT SERVICE 6,540 6,540 0
CASH CAPITAL 0 0 0
OTHER EXPENSES 77,580 5,123 72,457
TOTAL RINK OPERATING EXPENSES 113,444 17,151 96,293
RINK SURPLUS/(DEFICIT) 0 53,404 53,404
END OF YEAR CASH RESERVE 44,350
RESERVE AS % OF EXPENSES 258.6%
ATMDATA.xlsx enterprises 8/30/2017Source page 61
TOWN OF CANTON -ENTERPRISE FUNDS
COMBINED BALANCE SHEET AS OF JUNE 30, 2017
SEWER SEWER TOTAL WATER WATER TOTAL SKATING SKATING RINK TOTAL
OPERATIONS CAP PROJ SEWER OPERATIONS CAP PRo.1/GRNTS WATER RINK CAP PROJ RINK TOTALS
ASSETS
CASH AND SHORT TERM INVESTMENTS 1,982,051.83 1,127,865.96 3,109,917.79 3,327,309.16 357,043.08 3,684,352.24 78,239.94 2,153,009.80 2,231,249.74 9,025,519.77
OTHER RECEIVABLES 0.00 0.00 0.00 0.00 0.00 0.00 19,710.00 0.00 19,710.00 19,710.00
TAX LIENS 20,046.51 0.00 20,046.51 19,013.21 0.00 19,013.21 0.00 0.00 D.00 39,059.72
USER CHARGES RECEIVABLE 248,955.97 0.00 248,955.97 232,326.98 0.00 232,326.98 0.00 0.00 0.00 481,282.95
UTILITY LIENS ADDED TO TAXES 297,878.68 0.00 297,878.68 306,500.33 0.00 306,500.33 0.00 0.00 0.00 604,379.01
AMOUNT PROVIDED FOR BONDS PAYABLE 7,065,393.00 0.00 7,065,393.00 20,180,900.00 0.00 20,180,900.00 0.00 13,000.00 13,000.00 27,259,293.00
TOTAL ASSETS 9,614,325.99 1,127,865.96 10,742,191.95 24,066,049.68 357,043.08 24,423,092.76 97,949.94 2,166,009.80 2,263,959.74 37,429,244.45
LIABILITIES
ACCOUNTS PAYABLE 5,405.34 0.00 5,405.34 33,955.03 20,243.96 ~ 54,198.99 180.12 0.00 180.12 59,784.45
ACCRUED PAYROLL 4,559.71 0.00 4,559.71 15,746.30 0.00 15,746.30 800.00 0.00 800.00 21,106.01
BONDS PAYABLE 7,065,393.00 0.00 7,065,393.00 20,180,900.00 0.00 20,180,900.00 0.00 13,000.00 13,000.00 27,259,293.00
DEFERRED REVENUES 566,881.16 0.00 566,881.16 557,840.52 0.00 557,840.52 19,710.00 0.00 19,710.00 1,144,431.68
OTHER LIABILITIES 0.00 0.00 0.00 8,521.82 0.00 8,521.82 0.00 0.00 0.00 8,521.82
TOTAL LIABILITIES 7,642,239.21 0.00 7,642,239.21 20,796,963.67 20,243.96 20,817,207.63 20,690.12 13,000.00 33,690.12 28,493,136.96
FUND EQUITY
RESERVE FOR ENCUMBRANCES 255,726.59 241,219.54 496,946.13 358,476.04 110,721.68 469,197.72 0.00 0.00 0.00 966,143.85
RESERVE FOR EXPENDITURES 404,000.00 0.00 404,000.00 1,055,000.00 0.00 1,055,000.00 32,910.00 0.00 32,910.00 1,491,910.00
RESERVE FOR PETTY CASH 25.00 0.00 25.00 25.00 0.00 25.00 0.00 0.00 0.00 ~ 50.00
RESERVE FOR UNSPENT CONSTRUCTION PROCEEDS 0.00 886,646.42 886,646.42 0.00 226,077.44 i 226,077.44 0.00 2,153,009.80 2,153,009.80 3,265,733.66
UNRESERVED FUND BALANCE 1,312,335.19 0.00 1,312,335.19 1,855,584.97 0.00 1,855,584.97 44,349.82 0.00 44,349.82 3,212,269.98
TOTAL FUND EQUITY 1,972,086.78 1,127,865.96 3,089,952.74 3,269,086.01 336,799.12 3,605,885.13 77,259.82 2,153,009.80 2,230,269.62 8,936,107.49
TOTAL LIABILITIES AND FUND EQUITY 9,614,325.99 1,127,865.96 10,742,191.95 24,066,049.68 357,043.08 ' 24,423,092.76 97,949.94 2,166,009.80 ~ 2,263,959.74 37,429,244.45
Fy 17 balance sheets.xlsx Enterprise Funds-Balance Sheets 8/302017Source page 62
~,,,, —
ff'' N
~O~iOi~ ~t ~C~1~~03~, ~~g~C~u~~tr£~
L DEPARTMENT OF FINANCE
_ ~ KATHLEEN D. BUTTERS
o ~ANiON•~~ ~ ' MEMORIAL HALL TOWN ACCOUNTANT
80l WASHINGTON STREET kbutters@rown.canton.ma.us
CANTON, MA 02021 (781)575-6605
JAMES R. MURGIA PHONE: 781-575-6610
FINANCE DIRECTOR FAX:781-575-6608 SUSAN E. DESJARDINS
jmurgia@town.canton.ma,us to~vn.canton.ma.us ASST.TREASURER/COLLECTOR
(781)575-6612 sdesjardins@to~vn.canton.ma.us
(781)821-5006
LOUIS M.JUTRAS
INFORMATION
MEMORANDUII~ SYSTEMS MANAGER
Ijutras C~to~vn.ca~~ton.ma.us
(781)821-5069
TO: Departments, Boards &Committees I nformation Systems Manager, Louis Jutras
Animal Control Officer, Stacy Nee Town Administrator, Charlie Aspinwall
Director of Assessing, Karen Zukauskas School Superintendent, Jennifer Fischer-Mueller
Building Commissioner, Ed Walsh School Business Administrator, Barry Nectow
Council on Aging, Diane Tynan Beautification Committee
Facilities Supervisor, Steve Choiniere Building Renovations Committee
Fire Chief, Charles Doody Capital Planning Committee
Health Board Director, John Ciccotelli Commission on Disabilities
Library Director, Mark Lague Community Preservation Committee
Police Chief, Ken Berkowitz Conservation Commission
Parks &Recreation Director, Liz Francis Finance Committee
Superintendent Public Works, Mike Trotta Local Emergency Planning Committee
Town Clerk, Tracy Kenney Historical Commission
Town Planner, Laura Smead Planning Board
Veteran's Services Director, Tony Andreotti Youth Commission
Town Accountant, Kathy Butters Zoning Board of Appeals
FROM: James R. Murgia, Finance Director ~~~~
DATE: September 19, 2017
SUBJECT: Capital Budget Requests
Enclosed are forms needed to complete the town's Five-Year Capital Pian. Town by-law
stipulates that this capital plan be submitted to the Capital Planning Committee (CPC) by
December 31St. To allow enough time to review the capital requests, please submit
your department's requests to the Finance Department by Monday, November 13,
2017. The Finance Department will perform a quality assurance review of all the provided
information before it is submitted to the Board of Selectmen for the municipal
departments, and CPC for all town agencies.
Capital requests will be separated into two groups —cash capital and debt capital. Cash
capital applies to smaller capital requests (at least $5,000) such as vehicles, technology
or departmental equipment with a useful life of at least three years. Debt capital
pertains to large capital items (at least $50,000) with a useful life of at least five years.Source page 63
Capital Budget Requests
September 19, 2017
Page 2
Form A shows each department's capital requests for fiscal 2019 through 2022
which have been balanced to the amount available for each year. Fiscal 2023
includes any deferred requests that did not make last year's balanced 5-Year
Plan.
Please review your department's Form A to confirm that the capital requests
should still be included, are appearing in the appropriate fiscal year, and that the
estimated costs continue to be realistic. Please return an updated Form A to my
office by November 13, 2017.
2. Form B should be completed to describe your department's fiscal 2019 capital
requests. Completion of this form requires you to provide sufficient supporting
detail for elected officials, Capital Planning Committee and Finance Committee to
evaluate the merits of your capital requests.
Please make sure that all fiscal 2019 capital requests (rounded to nearest
thousand) are accompanied by updated cost estimates and that each request is
"ranked" if your department has more than one capital request for fiscal 2019.
Form A and Form B are available on the S drive under the Excel workbook
named "FORM —FISCAL 2019 CPC.XLSX".
3. Attached is a form developed by the Community Preservation Committee for
projects that may qualify for CPA funds. This pre-application form is due by
October 6, 2017. Please note on Form B if your capital request has also been
submitted for CPA funding.
For departments under the jurisdiction of the Board of Selectmen, the Board will review
those departments' capital requests. Once prioritized, the Board will present these
capital budget requests to CPC. The School Committee and Administration will
undertake their process to arrive at their approved plan, which will be forwarded to the
Finance Department who will submit it to the CPC.
The attached CAPITAf~ CAPACITY PLANNED USE sheet outlines the Town's projected
capital capacity for fiscal years 2019 through 2023 assuming we fully fund our capital
plan. Once cash reserves are certified by the DOR, we may utilize some of those funds
to supplement our fiscal 2019 capital plans.
Please let me know if you have any questions concerning these matters.
J RM/ej
Attachments
cc: Board of Selec~rnenSource page 64
i -- - - -
`~OO V~J~`~ Oo ~ C~Q~`~~Oo 6`~
~ oG3~'~ ~ ~ C~~~C~~ ~ ~00~~
C~ ~ p~~l ~L~ pG30O~~C~~ B ~QM~p~~G~~`~ u "C~Q~J ~~~
u ~~~,G~~4~/dC~V`~9`~0 ~1U1~~uJiiuu~Do ~~Yo
C~V3c~J~G~' / ~~~~P6~J~V`~~I~ ~E~~~Lo
`u"C~`~~~ P~~J~~~ / ~(~~EpM[~6`~9~' C~~~'(~aa~~ f~~ ~~ least ~~.~~~):
P~~Zp~~~ ~►N~ .➢U~~I~~~~iGk~`~~~V`~ o
~, ~~~ Cc,'~ ~~ ~~n ~~~k~~g~V~a (Check all that apply) ~ep~d•~a~ental Priority Ranking:
Required for Safety Please rank this request out of your total
Required by Law or Mandate requests for this year:(#1 as top priority)
Improve/Expand Service or Increase Efficiency (#) OF (#)
Planned Project or Replacement Expected Useful fife, ~~G~~~Cr one)
U nplanned Project or Replacement 20 or More Yrs 5 to 9 Years
New Project/Item (not on last year's 5-Yr. Plan) _ 10 to 19 Years 3 to 4 Years
Y mpact to dept. ~perra~ine~ ~udget: (Check one) revenue Irvipacto (Check one)
Will Reduce Cost by $ Will Produce Addl Revenue by $
No Impact ~Revenue Neutral (no impact)
Will Increase Cost by $ ~ Will Decrease Revenue by $
_O~G~f~R ~~N~M~i~9`~S 0~~ ~6~9~oG3h~JQ'~II~~f`~90 (Attach supporting documentation)
~B~n R - Fisrai ~n~4
FSource page 65
5-YEAR PLAN (2019 thru 2023)
CAPITAL CAPACITY PLANNED USE in thousands BUDGET MEMO
RESPONSIBILITY
2019 2020 2021 2022 2023 TOTAL
LEVY-RELATED CASH CAPITAL ALLOCATION
M UNICIPAL 750 750 750 800 850 3,900
SCHOOL COMMITTEE
750 750 750 800 850 3,900
LEVY-RELATED CASH GRAND TOTAL 1,500 1,500 1,500 1,600 1,700 7,800
LEVY-RELATED DEBT ALLOCATION
M UNICIPAL 425 345 170 242 '9,03'9 2,213
SCHOOL COMMITTEE 1,250 350 288 350 1,000 3,238
LEVY-RELATED DEBT GRAND TOTAL 1,675 695 458 592 2,031 5,451
LEVY-RELATED TOTAL CAPITAL CAPACITY
TOTAL MUNICIPAL 1,175 '6,095 920 1,042 1,88' 6,113
TOTAL SCHOOL COMMITTEE
2~O~Q ~ ,~ ~~ ~ X03$ ~ X150 ~ ,$r
J~ 7 138
LEVY-RELATED CAPITAL GRAND TOTAL 3,175 2,195 1,958 2,192 3,731 'Q 3,251
FY2019 CPC Working Document MUNICIPALxIsx
CAPAGTY PLANNED USESource page 66
~1'~~r~~ ~~ ~arat~~~
~~fl'~~~U1~19.~~1 J~YC~'~~f'V~,t].OSCi ~OYYlff9111'Ci~C~
I~~I~~ (~I~'A I~~~~A~~]licatiion 1E'oYrn
~~x~ ~.ac~o I~~lli~~ ~ 1~T~ ~~.a~~ thaw ~o~~ ~m on ~~t~1~c~f ~q ~~17
Project Sponsor or Organization:
Contact Name: Address:
Telephone Number: Email:
Project Location/Address:
Amount of Funding Requested When required:
~~ ~~Il~ ~~°~~~~~: ~~~~~'~bl~? Please use the chart below to determine if your project is eligible for CPA
funding in one or more of the CPA project categories. If you are unsure about whether or not your project is
allowable, please contact CCPC Administrator at ccpc ~r,town.canton.ma,us.
Determining Project Eligibility
Open Space Historic Recreation Housing
Acquire Yes Yes Yes Yes
Create Yes No Yes Yes
Preserve Yes Yes Yes Yes
Support No No No Yes
Rehabilitate Yes — if Yes Yes Yes — if
and/oi acquired of created acquired or created
Restore with CPA Funds with CPA Funds
Fw~ a Wrote detailed chart ivitla definitions, please visit: http://i~vlv.comnnrnirypreservation.org
Page 1 of 3Source page 67
Request category (ies):
Open Space Historical Community Housing Recreation
Number of acres in parcel: Number of housing units proposed:
Brief Name ofProject:
Brief Description ofProject:
Estimated Budget:
RequestedAmountfrom CPA Fund
Matching Funds(fapplicable)
Total Pr°oject Cost
Estimated Timeline to complete work:
Page ~ of 3Source page 68
Summarize how this request benefits the Town of Canton and meets the goals ofthe Community Preservation
Act:
Other Comments
Provide any other information you think the CCPC should be aware of in evaluating your pre-application.
Date: Applicant Signature:,
Date received by the CCPC:
Page 3 of 3Source page 69
Canton Finance Committee -Liaison
/ Committees FinCom Liaison FinCom Alt. Liaison Contact Name Contact Email Contact Phone t~
Assessors Tim McKenna Karen Zukauskas, Director of Assessing 781-821-5008
Blue Hills Regional School Cynthia Holcombe lames Quaglia,Supt:Director 781-828-5800 ext 200
Board of Health Nichola Gallagher John Cicotelli, Director of Public Health 781-821-5021
Building Department /Zoning Barbara Saint Andre Ed Walsh, Building Commissioner 781-821-5003
Building Renovation Committee Rob Barker Bob McCarthy, Chair
Capital Planning Committee Dianne Gustafson Bob Panico, Chair
Community Preservation Committee Windy Thomas George Comeau,Chair
Conservation Commission Cynthia Holcombe Cindy O'Connell, Conservation Agent 339-502-5740
Council on Aging Barbara Saint Andre Diane Tynan, Director of COA 781-828-1323
Department of Public Works Barbare Saint Andre Mike Trotta, DPW Superintendent 781-821-5023
Fire Department Charlie Doody, Fire Chief 781-575-6654
Historical Commission —~Rob Barker Sepp Bergschneider, Chair
Human Resources Jody Middleton, HR Director 781-821-2936
Librery Mark Lague, Library Director 784575-6632
Parks & Receation /Rink Cindy Thomas Liz Francis, Recreation Director 781-821-5030
Planning Board dim McKenna Laura Smead,Town Planner 781-575-6575
Police Department Nichols Gallagher Ken Berkowitz, Police Chief 781-828-1214
School Department Rob Barker Barbara Mike Loughran, Chair, School Committee
Selectmen Dianne Gustafson Charlie Aspinwall, Town Administrator 781-821-5000
Town Clerk Nichols Gallagher Tracy Kenney,Town Clerk 781-821-5013
veterans Services Gndy Thomas Tony Andreotti, Veterans' Agent 781-821-5005
Water and Sewer Rate Advisory Committee Mike Trotta, DPW Superintendent 781-821-5023
FINANCE COMMITTEE LIAISON LIST.xlsx by department
as of 10/4/2017Source page 70
F~~~~~, ~~]I~ ~1UDGET TIMELINE September 19, 2017(Tuesday) —Finance Department sends memo to all departments, boards &committees asking that their fiscal 2019 capital requests & their estimated capital plans for fisca12020 thru 2023 be submitted to the Finance Director's office by Monday,November 13, 2017. November 13, 2017(Monday)—Municipal departments, boards &committees submit their capital plans for fisca12019 thru 2023 to the Finance Director's office. November 2017 —Municipal Departments explain their fisca12019 capital requests to Town Administrator &Finance Director. November 20, 2017(Monday)—Finance Department sends out memo to all departments, boards &committees asking that they complete the fisca12019 operating budget worksheets &return to the Finance Director's office by Tuesday January 2, 2018. Base budgets which include fiscal 2019 projected salaries are provided to municipal departments. November 28, 2017(Tuesday) —Municipal Department heads begin their discussion oftheir fiscal 2019 capital requests with the BOS. December 12, 2017(Tuesday) —Municipal Department heads conclude their discussion oftheir fiscal 2019 capital requests with the BOS. December 29, 2017(Friday) —The municipal &school balanced capital plans for fisca12019 are sent to the Capital Planning Committee. January 2, 2018(Tuesday) —Municipal departments, boards &committees submit their fisca12019 operating budget worksheets to the Finance Director's office. January 2018 —Municipal Departments explain their fisca12019 operating budgets to Town Administrator &Finance Director if exceeding base budget. January 12, 2018(Friday) —Finance Director sends to the Finance Committee the fisca12019 operating budgets requested by all municipal departments, boards & committees. PaSe 1 of 2
Source page 71
January 19, 2018 (Friday) —Finance Director sends to the Finance Committee the fisca12019 operating budget requested by the school department. January 24,2018(Wednesday)—The Governor's fisca12019 state budget is released to show estimated state aid &assessments for fisca12019. January 25,2018(Thursday) —The Revenue Forecasting Committee(RFC)meets to agree on general fund revenue estimates for fisca12019. January 26,2018(Friday) —Finance Director sends spreadsheets to the Finance Committee showing the fisca12019 revenue voted by the RFC along with fixed costs estimates &cash capital estimates. February 2018 —Finance Committee meets to set fiscal 2019 school &municipal operating budget targets after considering the general revenues estimated by the RFC &the revenue sharing model used in the past. February 2018 —The municipal department heads discuss with the BOS their fiscal 2019 requested operating budgets if exceeding base budget. February 2018 — BOS & SC discuss their fisca12019 capital plans with the Capital Planning Committee(CPC). March 1, 2018(Thursday) —CPC presents their recommended fisca12019 capital requests to the Finance Committee. March 2018 — BOS & SC discuss their fisca12019 requested operating budgets with the Finance Committee. March 22, 2018(Thursday) —Finance Committee votes on fisca12019 capital requests to be recommended to annual town meeting. April 5, 2018(Thursday) —Finance Committee votes on fisca12019 operating budgets to be recommended to annual town meeting. May 14, 2018(Monday)—First session of annual town meeting. Page 2 of 2
Source page 72
CERTIFICATE OF RECEIPT OF OPEN MEETING LAW MATERIALS
I, ,who qualified as a member of the
(Name)
on ,certify pursuant
(Public Body) (Date)
to G.L. c. 30A,§ 20(h) and 940 CMR 29.04, that I have received and reviewed copies of the
following Open Meeting Law materials:
1) the Open Meeting Law, G.L. c. 30A, §§ 18-25;
2) the Attorney General's Regulations, 940 CMR 29.00-29.11;
3) the Attorney General's Open Meeting Law Guide, explaining the Open Meeting Law
and its application; and
4) if applicable, a copy of each Open Meeting Law determination issued by the
Attorney General within the last five (5) years to the public body of which I am a
member and in which the Attorney General found a violation of the Open Meeting
Law.
have read and understand the requirements of the Open Meeting Law and the
consequences of violating it. I further understand that the materials I have received may be
revised or updated from time to time, and that I have a continuing obligation to implement any
changes to the Open Meeting Law during my term of office.
(Name)
(Name of Public Body)
(Date)
Pursuant to G.L. c. 30A,§ 20(h), an executed copy of this certificate shall be retained, according to the
relevant records retention schedule, by the appointing authority, city or town clerk, or the executive
director or other appropriate administrator of a state or regional body, or their designee.Source page 73
Jones, Ellen
From: Kenney, Tracy
Sent: Tuesday, October 03, 2017 329 PM
To: Aspinwall, Charles; Berkowitz, Kenneth; Board of Health; Board of Selectmen; Butters,
Kathy; Cahill, Heather; Carlton, Christina; Ciccotelli, John; Community Preservation
Committee; Connolly, Chris; Connolly, John; Conservation; Cultural Council; Dever,
Kathy; Doody, Charles E.; Economic Dev Committee; EOC; Feeney, Kevin; Finance
Comittee; Findlen, Helena; Grega, Lisa; Heritage Commission; Historical Commission;
Jones, Ellen; lutras, Louis; Kenney, Tracy; L.E.P.C; Lague, Mark; Lawlor, Karen; McCloud,
Brett; McDermott, Patricia; McHugo, Gale; Middleton, Jody; Murgia, James R.; Nectow,
Barry; O'Connell, Cynthia; Panico, Robert; Parks and Recreation; Pirelli, Nick; Planning
Board; Porter, Mark; Smead, Laura; Stock, Tamra; Substance Abuse Alliance; Theodore,
Thomas; Town Mgrs &Div Heads; Trayers, Denise; Trotta, Michael; Tynan, Diane; Walk-
Bike-Hike-Comm; Walsh, Ed; Youth Commission; Zade, Marc; Zoning Board; Zukauskas,
Karen M.; Astrella, Brenda; Francis, Elizabeth; Andreotti, Tony;jdaneene@verizon.net;
Roy, Mark; mahoneytjohn@gmail.com; brownberry@verizon.net;
a mericanlandscapetourdirector@aol.com; cbisaksen@gmail.com;
mchugolandscaping@gmail.com
Subject: New Open Meeting Law Regulations
Importance: High
To all Board and Committee Members,
The Attorney General has issued new Open Meeting Law regulations. The changes will take effect on October 6th, 2017.
U nder the new regulations the Town Clerk is required to provide the following educational material to each elected or
appointed member of a local board/committee:
1) the Attorney General's Regulations Attorney General's Regulations, 940 CMR 29.00-29.11
2) the Open Meeting Law Guide Open Meeting Law Guide
3) M.G.L. Chapter 30A,§§ 18-25 Open Meeting Law, M.G.L. Chapter 30A, Sections 18-25
Please review the material and familiarize yourself with the requirements of the Open Meeting Law.
Within two weeks after receipt of the educational materials each public body member must certify, on the form below,
receipt of the educational materials and submit the Certificate to the Town Clerk's Office.
Certificate of Receipt of Open Meeting Law Materials
Any individual serving on multiple boards/committees must sign a Certificate for each board/committee on which he or
she serves. If you are a member of a subcommittee to a board/committee, you are not required to sign a separate
Certificate.
would also request that you please forward copies of this material to any of your respective board/committee
members who may not have access to email.Source page 74
Sincerely,
~1~. J2ar~ ~
~~~
Canton Town Clerk
Ms. Tracy K. Kenney
Towel Clerk
801 Washington Street
Canton, MA 0?021
Tele. 781-821-5013
Fay 781-821-5016Source page 75
~~,1i-~yI~- ~U
`~~HE ~OMM010TWEALTH OF I~/IA~~ACHUSETT
~I T„~ jl~ i r ~i
~~~ ,~{ j'`~1
~ ~'
OFFICE OF THE ATTORI~TEY GENERAL
CENTRAL MASSACHUSETTS DMSION
10 MECHANIC STREET, SUITE 3O1
WORCESTER,MA 01608
iV~AURA ~~EALFY
(508)792-7600
A'i'I'ORNEY GENFRA~. (508)795-1991 fax
www,mass.gov/ago
August 30, 2017
Tracy K. Kenney, Town Cierk
Town of Canton
801 Washington Street
Canton, MA 02021
Re: Canton Annual Town Meeting of May 8,2017-Case # 8487
Warrant Articles # 38,39,45,46,48,49, 50,52, 53,and 55(Zoning)
Warrant Articles # 18, 33,34,44, and 57'(General)
Dear Ms. Kenney:
Articles 18, 33, 34, 38, 39, 44, 45, 46, 48, 49, 50, 52, 53, 55, and 57 - We approve these
Articles, and the maps pet~taining to Articles 46, 48, and 55 fi•oin the May 8, 2017, Canton Annual
Town Meeting.
Note: Pursuant to G.L. c. 40, § 32, neither general nor zoning by-laws take effect unless the town
has first satisfied the posting/publishing requirements of that statute. Once this statutory
duty is fulfilled, (1) ~eneral by-laws and amendments take effect on the date that these
posting and publishing requirements are satisfied unless a later effective date is prescribed in
the by-Iaw, and (2) zoninE by-laws and amendments are deemed to have taken effect
from the date they were voted by Town Meeting, unless a later effective date is prescribed
in the by-law.
Very truly yours,
MAURA HEALEY
ATTORNEY GENERAL
Jl.e//r ~p. ~~iru9~i~r
by: Kelli E. Gunagan, Assistant Attorney General
Municipal Law Unit
Office of the Attorney General
Ten Mechanic Street, Suite 301
Worcester, MA 01608
508-792-7600
ec: Town Counsel Paul DerensisSource page 76
VOTED: That the General By-Laws be amended by replacing Article VII, Part B as follows: PART B -FINANCE COMMITTEE Section 1. Composition of Committee; Limitations There shall be a Finance Committee which shall consider any and all municipal operations involving an appropriation by the Town, for the purpose of making reports and recommendations thereon to the Town. Such Committee shall consist of nine voters, who shall serve without pay, none of whom, during their service on such Committee, shall hold any regular elective Town office or be a paid employee of the town. Section 2. quorum Five members of the Finance Committee shall constitute a quorum thereof. Section 3. Method of Appointment; Terms of Office; Organization; Filling of Vacancies The Moderator shall after the dissolution of each Annual Town Meeting, for the transaction of business, and prior to J une thirtieth, appoint three members of the Finance Committee to serve for three years. If there is a vacancy in the Finance Committee whether caused by death, resignation or otherwise, the Finance Committee shall immediately notify the Town Moderator in writing and the Moderator shall thereupon fill such vacancy for the unexpired term. If any member is absent from eight consecutive meetings of the Finance Committee, except in case of illness, his or her position shall be deemed to be vacant and the remainder of the unexpired term shall be filled by appointment of the Moderator as provided in herein. Said committee shall choose its own officers at its first meeting following the dissolution of the annual town meeting. Section 4, Duty of Committee, In General It shall be the duty of the Finance Committee to study the financial affairs of the town and to advise town meeting as to expenditures and recommendations for appropriations to be made by it, To this Committee shall be referred ail articles of the Warrants calling for appropriations. Section 5. Right of Access The Committee shall have access to all facts, figures, records and other information relating to all fiscal affairs of Town Departments, Boards, Committees or Officers and the same shall be furnished forthwith by any Department, Board, Committee, Officer, or employee whenever so requested by the Committee, Section 6. Poll of Members The recommendations of the Finance Committee with reference to the various Articles of the Town Warrants shall include a poll of the votes taken at the meetings of the Finance Committee, said poll to show only the number of Committee members voting in favor of or against the actions recommended by the full Committee. Section 7. Procedures The Finance Committee shall consider the various articles in the Warrants for all the Town Meetings held during the period for which they are appointed including the Warrant for the Annual Town Meeting next after their appointment and they shall report In print at all Town Meetings their estimates and recommendations for action of the Town. Section 8. Reports by Town agencies to Provide Certain Information 7-B-li All Departments, Boards, Committees, or Officers authorized by law to expend money shall furnish to the Finance Committee, on or before the second Monday in September of each year, detailed reports of the expenditures for the previous fiscal year; and, for the ensuing fiscal year, detailed estimates of the amounts necessary for the proper maintenance and administration of the departments shall be submitted on or before the third Friday in January. Section 9. Transition The members of the Finance Committee in office at the time of the adoption of the amendment to this By-law reducing the number of members of the Finance Committee from twelve to nine shall remain in office until the term of their appointment expires or they otherwise vacate their office, notwithstanding the reduction in the number of members, such that the reduction in the number of members from twelve to nine shall be accomplished over the course of a three year period by the appointment each year of three members by the Moderator.
Source page 77
VOTED: That the General By-laws be amended by deleting Section 13 of Article VIII and inserting in place
thereof a new Section 13 as set forth in the Warrant.
Section 13. Denial, Revocation or Suspension of Local Licenses and Permits s-13/B-13h
(a) Any Town agency may deny any application for, or revoke or suspend a building permit, or any local license or
permit including renewals and transfers issued by any board, officer, department for any person, corporation
or business enterprise, who has neglected or refused to pay any local taxes, fees assessments, betterments
or any other municipal charges, including amounts assessed under MGL Chapter 40 Section 21D or with
respect to any activity, event or other matter which is the subject of such Ifcense or permit and which activity,
event, or matter is carried out or exercised on or about real estate whose owner has neglected or refused to
pay any local taxes, fees assessments, betterments or any other municipal charges.e-13a
The Collector-Treasurer or other municipal official responsible for the records of all municipal taxes,
assessments, betterments and other municipal charges, hereinafter referred to as the Collector-Treasurer
shall annually and may periodically furnish to each department, Board, Commission or division, hereinafter
referred to as the licensing authority, that issues licenses or permits including renewals and transfers, a list of
any person, corporation, or business enterprise, hereinafter referred to as the party, that has neglected or
refused to pay any local taxes, fees, assessments, betterments or other municipal charges and that such
party has not filed in good faith a pending application for an abatement of such tax or a pending petition
before the Appellate Tax Board.
(b) The licensing authority may deny, revoke or suspend any license or permit, including renewals and transfers of
a ny party whose name appears on said list furnished to the licensing authority from the Collector-Treasurer
with respect to any activity, event or matter which is the subject of such license or permit and which activity
(s tattled out or exercised or is to be carried out or exercised on or about the real estate owned by any party
whose name appears on said list furnished to the licensing authority from the Collector-Treasurer; provided,
however, that written notice is given to the party and the Collector-Treasurer, as required by applicable
provisions of the law, and the party is given a hearing, to be held not earlier than fourteen days after said
notice. Said list shall be prima facie evidence for denial, revocation or suspension of said license or permit to
a ny party. The Collector-Treasurer shall have the right to intervene in any hearing conducted with respect to
such license denial, revocation or suspension. Any findings made by the licensing authority with respect to
such license denial, revocation or suspension shall be made only for the purposes of such proceeding and
shall not be relevant to or introduced in any other proceeding at law, except for any appeal from any such
denial, revocation or suspension. Any license or permit denied, suspended or revoked under this section shall
not be reissued or renewed until the license authority receives a cert(ficate issued by the Collector-Treasurer
that the party is in good standing with respect to any all local taxes, fees, assessments, betterments or other
m unicipal charges, payable to the municipality as of the date of issuance of said certificate.
(c) Any party shall be given an opportunity to enter into a payment agreement, thereby allowing the licensing
authority to issue a certificate indicating said limitations to the license or permit and Che validity of said
license shall be conditioned upon the satisfactory compliance with said agreement. Failure to comply with
said agreement shall be grounds for the suspension or revocation of said license or permit; provided,
however, that the holder be given notice and a hearing as required by applicable provisions of law,
(d) The Board of Selectmen may waive such denial, suspension or revocation if it finds that there is no direct or
indirect business interest by the property owner, its officers or stockholders, if any, or members of his or her
i mmediate family, as defined in section one of chapter two hundred sixty-eight in the business or activity
conducted in or on said property.
This section shall not apply to the following licenses and permits: open burning; section thirteen of chapter
forty-eight; bicycle permits; section eleven A of chapter eighty-five; sales of articles for charitable purposes, section
thirty-three of chapter one hundred and one; children work permits, section sixty-nine of chapter one hundred and
forty- nine; clubs, associations dispensing food or beverage licenses, section twenty-one E of chapter one hundred
forty-nine; dog licenses, section one hundred and thirty-seven of chapter one hundred and forty; fishing, hunting,
trapping license, section twelve of chapter one hundred and thirty-one; marriage licenses, section twenty-eight of
x"13 Inserted under article 14, ATM 1992.
a"'As amended under article 21, ATM May 16, 1994.
a„~ Inserted under article 29, ATM May 14, 1997.Source page 78
chapter two hundred and seven; and theatrical events, public exhibition permits, section one hundred and eighty-one
of chapter one hundred and forty, or to take any other action related thereto.
VOTED: That the General By-laws, Article XV, Wetlands Protection By-law, be amended as follows:
1. By inserting the following language into Section 3. Exceptions between the first and second paragraphs as a
new second paragraph:
"The permit and application required by this Wetlands Protection By-law shall not be required for vista
pruning, provided the activity occurs more than 50 feet from the mean annual high water line within a
Riverfront Area or from Bordering Vegetated Wetland, whichever is Farther, or for vegetation cutting for public
safety limited to the removal of diseased or damaged trees or branches that pose an immediate and
substantial threat". (Pruning of landscape areas is not subject to jurisdiction under this Article XV).
2. By inserting the following language (shown in bold) into Section 5. Notice and Hearings:
"Any person filing an application or request for determination with the Commission at the same time shall
give written notice thereof, by certified mail, certificates ofmai/ing, or hand delivery..."
VOTED: That Section 8.1.5, "Procedures" of the Zoning By-Laws be amended by deleting in its entirety the
second sentence of Section 8.1.5.3 and substituting in its place the following:
"Said permit shall be automatically renewed for a subsequent three year term unless the Zoning Board of Appeals
determines before the end of any said term that the permit should be reviewed by the Board and by the Building
Commissioner. If after said review the Board determines that there may be violations of the terms of the permit, the
Board shall hold a hearing pursuant to M.G.L. c. 40A, s.li. If after said hearing the Board determines that there have
been violations the Board may amend the permit to address the violations, rescind the permit or recommend Chat the
Building Commissioner take other enforcement action. The permit holder shall have a right of appeal pursuant to
M,G,L. c.40A, s.17".
VOTED: That Section 10.5.14 "Lapse" of the Zoning By-Laws be amended by deleting the words "one (1)
year" and substituting in their place the words "two (2) years.
VOTED: That the Town of Canton General By-Laws be amended by adding a new Article XXIII, Stretch Energy
Code, as set forth in the warrant, to adopt the "Stretch Energy Code" for the purpose of regulating the design and
construction of buildings for the effective use of energy, pursuant to Appendix 115,AA of the Massachusetts Building
Code, 780 CMR, including future editions, amendments and modifications.
ARTICLE XXIII
ADOPTION OF STRETCH ENERGY CODE
Section 1 Definitions
The terms below shall have the following meanings for the purposes of this Article XXIII.
International Energy Conservation Code (IECC) -The International Energy Conservation Code (IECC) is a building
energy code created by the International Code Council. It is a model code adopted by many state and municipal
governments in the United States for the establishment of minimum design and construction requirements for energy
efficiency, and is updated on a three-year cycle. The baseline energy conservation requirements of the MA State
Building Code are the IECC with MassachusetCs amendments, as approved by the Board of Building Regulations and
Standards,Source page 79
Stretch Energy Code -Codified by the Board of Building Regulations and Standards as 780 CMR Appendix 115.AA of
the 8th edition Massachusetts Building Code, the Stretch Energy Code is an appendix to the Massachusetts Building
Code, based on further amendments to the International Energy Conservation Code (IECC) to improve the energy
efficiency of buildings built to this Code.
Section 2 Purpose
The purpose of 780 CMR 115.AA is to provide a more energy efficient alternative to the Base Energy Code applicable
to the relevant sections of the Building Code for both new construction and existing buildings.
Section 3 Applicability
The Stretch Code applies to residential and commercial buildings. Buildings not included in this scope shall comply
with 780 CMR 13, 34, 51, as applicable.
Section 4 Stretch Code
The Stretch Code, as codified by the Board of Building Regulations and Standards as 780 CMR Appendix 115.AA,
including any future editions, amendments or modifications, is herein incorporated by reference into these General
Bylaws, Article XXIII.
Section S Enforcement
The Stretch Code is enforceable by the Building Commissioner.
VOTED: That the Zoning By-Laws be amended by deleting Section 4.2.1, Build Factor and by renumbering
Sections 4.2.2, 4.2.3, 4.2.4, 4.2.5, 4.2.6 and 4.2.7 appropriately.
VOTED: That the "Zoning Map for the Town of Canton, Massachusetts, March 8, 1937" as amended be further
amended to expand the Groundwater Protection Overlay District to include those parcels identified by the
Commonwealth of Massachusetts as Zone II Public Water Supply Well Head Areas.
VOTED: That the Zoning Map be amended by rezoning golf courses currently zoned as Single Residence A (SR-
A) to Single Residence AA (SR-AA). This would include the following parcels of land: the Milton-Hoosic, Blue Hills,
Wompatuck, and Brook Meadow Goif Courses. Said parcels of land are identified as Board of Assessors Map 67 Lot 1,
Map 48 Lot 1, Map 77 Lot 1, and Map 5 Lot 27.
VOTED: That the Zoning By-Laws Section 11.0 be amended:
1. By deleting the definition of "Manufacturing" and replacing it with the following:
Manufacturing The processing and manufacturing of materials, and the manufacturing of previously prepared
materials, of finished products or parts. This includes processing, fabrication, assembly treatment, packaging
incidental storage, sales and distribution of such products, including renewable and alternative energySource page 80
companies; but excludes the following uses: packaging of meat and fish products, heavy punch presses or
drop hammers.
2. By deleting the definition of "Scientific or Research Laboratory." and replacing it with the following: Scientific
or Research Laboratory: Laboratory or research establishments including biotechnology companies (excluding
laboratories categorized as Level 4 by the National Institutes of Health), and renewable and alternative
energy companies.
VOTED: That Section 6.1 of the Zoning By-Law be amended
1, by deleting the existing Section 6.1.2. Mixed Uses and replacing it with the following:
Section 6.1.2. Mixed Uses. In the case of mixed uses, the parking spaces required shall be the sum of the
requirements for the various individual uses, computed separately in accordance with this Section. However, if the
Board of Appeals finds that the need for the shared parking occurs at different times, the Board may allow a
parking reduction.
by adding the following new subsection 6.1.7.4:
4. Smaller stalls for compact cars are allowed and recommended, up to 30% of the off-street parking provided.
Compact car spaces shall not be less than 8 feet by 16 feet. Compact-size parking spaces shall be grouped
together to the greatest possible extent in areas clearly designated for compact cars. Parking lots shall have a
system of signs that clearly indicates the location of compact car spaces. For parking areas with twenty or more
spaces, together with any reduction in total parking area obtained as a result of using compact-sized spaces, an
equal or greater area of open space shall be provided in addition to minimum landscaping requirements required
by the lot coverage provisions of Section 6.1.11.
3. by amending Section 6.1.9. Maintenance to read as follows:
Parking facilities and connecting drives shall be provided and maintained with a permanent, dust-free surface with
individual spaces properly marked and maintained. Adequate drainage shall be provided. Permeable paving for
parking stalls is allowed, as long as it meets other applicable maintenance requirements.
4. by amending section 6.1.11.1 Landscaping; Parking Areas with Twenty or More Spaces to read as follows:
1. The landscaped area shall be at least five (5) percent of the total interior parking lot area and five (5)
percent of the loading bay area. Landscape areas shall be an integral part of the parking lot or loading bay
and shall contain an appropriate mix of shade trees and other plants, such as vegetated islands with
bloretention areas. Planting along the exterior perimeter of a parking area, whether for required screening or
general beautification, shall not be considered part of the five (5) percent interior landscape.
VOTED: That the Zoning By-law be amended by adding a new Section 7.8 as follows:
7.8 Temporary Moratorium on the Sale and Distribution of Recreational Marijuana.
7.8.1 Purpose: By vote at the State election on November 8, 2016, the voters of the Commonwealth approved a law
regulating the cultivation, distribution, possession and use of marijuana for recreational purposes. The law provides
that it is effective on December 15, 2016 and the Cannabis Control Commission is required to issue regulations
regarding implementation by September 15, 2017. The time period for issuance of the regulations by the Cannabis
Control Commission has been extended by six months to March 15, 2018.
Currently under the Zoning By-law, Recreational Marijuana Establishments and Marijuana Retailers are not a permitted
use in the Town and any regulations promulgated by the State Cannabis Control Commission are expected to provide
guidance to the Town in regulating Recreational Marijuana Establishments and Marijuana Retailers.
The regulation of Recreational Marijuana Establishments and Marijuana Retailers raises novel and complex legal,
planning, and public safety Issues. The Town needs time to study and consider the regulation of Recreational Marijuana
Establishments and Marijuana Retailers and address such novel and complex issues, as well as to address the potential
i mpact of the State regulations on local zoning and to undertake a planning process to consider amending the Zoning
By-law regarding regulation of Recreational Marijuana Establishments and Marijuana Retailers and other uses related
to the regulation of recreational marijuana. The Town by this Section 7.8 adopts a temporary moratorium on the use