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HomeMy WebLinkAbout2012-06-27 Finance Committee PacketThe Town of Reading - Finance Committee http://www.readingma.gov/Pages/ReadingMA MeetingCal/S01784C I Google Search mr` a' ° vrs S�'r'`��/j°, /O} eGammmea .Awed 9 Finance Committee Wednesday, June 27, 2012 at 7:30 PM Town Hall Conference Room Fiscal year -end transfers Police - OT and security expense Fire - OT Printer - Friendly Version Agenda Board of Assessors Previous transfer request Process for stayed informed of requirments Plan going forward OPEB New FINCOM policy this summer Membership new appointment - Karen Herrick Minutes March 21 April 11 June 5 - not ready yet (BOS meeting with Assessors) June 11 (two sets) Town of Reading, Massachusetts 16 Lowell Street, Reading, MA 01867 Website Disclaimer Virtual Towns & Schools Website J 1 of 1 6/27/2012 3:35 PM 06/27/2012 08:31 TOWN OF READING PG 1 blelacheur YEAR -TO -DATE BUDGET REPORT Iglytdbud FOR 2012 13 JOURNAL DETAIL 2012 1 TO 2012 12 ORIGINAL APPROP TRANS /ADJSMTS REVISED BUDGET YTD EXPENDED ENCUMBRANCE /REQ AVAILABLE BUDGET % USED TOTAL EXPENSES 17�'k 0140 FINANCE RESERVE FUND - 34,000.00 116,000.00 0.00 TOTAL RESERVE FUND n o0 /l ct V , (%Od 150,000.00 - 34,000.00 0132 RESERVE FUND 116,000.00 0.00 TOTAL FINANCE RESERVE FUND 150,000.00 - 34,000.00 116,000.00 05 EXPENSES TOTAL EXPENSES flu �YGf nk! 2f0d, 150,000.00 11325578 578900 FINCOM R F 0.00 //2 Did 150,000.00 - 34,000.00 116,000.00 0.00 77 2012/01/000738 07/01/2011 BUC 150,000.00 116,000.00 REF ORIGINAL BUDGET 2012 2012/05/000554 11/14/2011 BUA ** END OF M9,000.00 Generated REF TMVOTE NOV TM APPROP ART 5 2012/01/000736 07/25/2011 BUA �- 59,000.00 REF TRANSF RMHS WALL 03486430 524306 2012/04/001135 10/12/2011 BUA `50,000.00 REF RSVFND POLICE ELECTRICAL PANEL 2012/08/000442 02/09/2012 BUA - 25,000.00 REF RESRVE Police Card Access System 2012/08/000442 02/09/2012 BUA - 5,000.00 REF RESRVE Land Appraisal 2012/08/000442 02/09/2012 BUA - 4,000.00 REF RESRVE Town Forest Master plan TOTAL EXPENSES 150,000.00 - 34,000.00 116,000.00 0.00 TOTAL RESERVE FUND 150,000.00 - 34,000.00 116,000.00 0.00 TOTAL FINANCE RESERVE FUND 150,000.00 - 34,000.00 116,000.00 0.00 TOTAL EXPENSES 150,000.00 - 34,000.00 116,000.00 0.00 GRAND TOTAL 150,000.00 - 34,000.00 116,000.00 0.00 ** END OF REPORT - Generated by Bob LeLacheur ** (�bvP1 71-/ NO r6m14 Piet. CAJ� 0.00 116,000.00 .0% 0.00 0.00 0.00 0.00 0.00 116,000.00 .096 116,000.00 .0% 116,000.00 .0% 116,000.00 116,000.00 .0% ICS/ aF_I'4 / READING POLICE DEPARTMENT �a�o OFFICE OF THE CHIEF Js'tssosr°a 15 Union street, Reading, Massachusetts 01867 Janw W. Cornier Emergency Only: 911 All Other Calls: 781 -944 -1212 Fax: 781- 944 -2893 Chid of Police UMml: JCormier @ci.reading.ma.us TO: Mr. Robert W. LeLacheur, Jr., Assistant Town Manager /Finance Director FROM: Chief James W. Cormier DATE: June 7, 2012 RE: FY 12 Overtime budget I would like to request a transfer $25,000 t balance the FY12 budget. The Reading Police and Dispatch budgets project a combin sho H in personnel expenses of — $36,000 for FY12. The money available from other personnel line items including Cell Monitor and School Crossing Guard wages and unearned officer stipends (EMT and Fitness) will help offset this shortfall: We budgeted an Overtime line budget of $246,000 which we knew from reviewing our 5 year average was going to be a very tight amount but were hopeful to be able to meet it. Knowing we were cutting close to the bone we reduced or eliminated many valuable community policing initiatives, such as the Citizen Police Academy and the RAD program from our annual activities in FY12 and focused on providing essential services. As the year unfolded, the department faced several unpredictable events that significantly impacted an already tight budget. The most dramatic was a homicide which resulted in a lengthy and costly investigation. There were also two large weather emergencies — a hurricane and an October snowstorm. The town also lost power in the fall when a large regional relay went down for several hours and required extra staff, as all traffic lights in the community were out. Individually, some of these events were not a severe impact, but collectively they strained an already tight budget by adding more than $21,000 to overtime spending. In addition, two Commonwealth of Massachusetts program changes also impacted our budget directly. The E911 Support Grant, which we use to offset Dispatcher salaries, was funded $3,000 lower than we had budgeted. Also, NERPI, our annual in- service police training program, eliminated funding for required CPR training. We conducted this training in- house, but overtime costs to do so exceeded $14,000. In previous years, our overtime costs were mostly driven by staffing vacancies. This year, we have been fully staffed since early July and fortunately have had only a small number of light duty or lengthy illness episodes. Overall, shift based overtime has come in about where projected and the shortfall is a combination of conservative initial funding and the unanticipated changes mentioned above. Thank you for your consideration of this request and if you have further questions please contact me. C! OF q HEADQUARTERS e READING FIRE DEPARTMENT f�O�, 1t0 op Reading, Massachusetts 01867 6 1' 9 MCO0.Q GREGORY J. BURNS, Chief 757 Main Street BUS. Phone: 781- 942 -9181 STA. Phone: 781 - 944 -3132 Fax: 781- 942 -9114 TO: Mr. Robert W. LeLacheur, Jr., Assistant Town Manager/Finance Director FROM: Chief Gregory J. Burns DATE: June 25, 2012 RE: FY 12 Salary Shortfall, I have completed an analysis of the Fire Department's budget. Based upon that review, I am projecting the salary budget will need a transfer of funds to complete the FY 12 budget cycle. The FY 12 overtime budget has been impacted due to several Firefighter injuries, a Firefighter retirement and a long term medical issue that may lead to retirement. Our Department has four working Groups. Three of our work Groups have 11 personnel assigned and one work Group has 12 personnel. We currently have three Firefighters out on sick leave (cardiac issue, shoulder injury and ankle injury). These three injuries have reduced two of the work Groups to 10 personnel and this has increased the need for overtime to maintain proper staffing. Below is listing of FY 12 long term injury and illness budget drivers: Rank Reason Hours Firefighter knee injury 936 Firefighter Cardiac issue 1080 Firefighter shoulder surgery 432 Firefighter shoulder injury 384 Firefighter Wrist Injury 240 Firefighter Infection 384 Firefighter shoulder injury 504 Firefighter Ankle injury 168 Disposition Retired Pending retirement Returned to work Returned to work Returned to work Returned to work Not returned to work Estimate return on 6/28/2012 The FY 12 budget has also been impacted by the need to respond to the October snow Storm. This cost to respond to this event was $2,935. As a result of a Presidential Disaster Declaration we are eligible to recover 75% of our allowable costs in responding to these storms. We have filed our application for recovery of these expenses. Estimated Payroll Total Payroll period June 22 to June 30th 110,451.00 Budget Remaining 95,451.00 Estimated Deficit - 1/5,000.00 The requested transfer amount is an estimate based upon overtime patterns for recent payroll periods. Town of Reading 16 Lowell Street Reading, MA 01867 -2685 ASSISTANT TOWN MANAGEWFINANCE DIRECTOR (781) 942 -6636 FAX: (781) 942 -9037 Email: finance @ci.reading.ma.us To: Finance Committee Date: June 27, 2012 Re: Assessors update At your meeting on June 27`h I will review the following areas listed below. The Board of Assessors and staff will attend and may also have material or topics to cover. ➢ RFP update — needed to be split into two components ➢ RFP from March 2012 — contract signed with Patriot today. Final cost not to exceed $92,000 at a rate of $26.30 /parcel. Previous transfer request allowed for a slightly higher cost of $27 /parcel and a total of $97,200 based on 3,600 parcels ➢ Second RFP issued as quickly as possible in conformance with procurement laws. Due date is 9:00am on Monday July 2nd. At least four interested parties have asked for the RFP, and is has also been posted online at the MAAO website. On Monday the non -price proposals of each submittal will be reviewed to determine if minimum qualifications are met. A formal evaluation of each bid will be made as stipulated in the RFP. For those proposals that meet the minimum requirements the price proposal will be opened. The price an formal evaluation will be combined and a winning bidder will be identified. Contract negotiations will begin and conclude as soon as possible so the work may commence immediately. The remaining budget of $64,400 should easily cover the expected cost of the inspecting 7,172 parcels in a drive -by field review. Any surplus will be retained until both projects are compete, which is expected to be April 2013. ➢ Steve Maio (Wakefield Town Administrator), Peter Hechenbleikner and I met on May 18`h. I subsequently drafted and agreement between the two Towns to share the services of the Wakefield Director of Assessing (Victor Santaniello). Town Counsels for both communities have reviewed and made suggested changes. Wakefield reports that the draft agreement will be ready to review in detail early next week. The next steps would be approval by the Boards of Selectmen in Reading on July 10'x' and in Wakefield on July 16`h, with the agreement to begin shortly after that. ➢ The software conversion has seen good progress. Assessing staff reports that sketches did not translate well but the rest of the data is generally in good shape. The Town and Patriot Properties are working together to clean up the converted data. 50 0 Board Appraiser Assistant Appraiser Associate Appraiser Seasonal Admin Assistant & Clerks* One -time expenses Software 2012 May 22" Share with * additional $133,400 Patriot joint reg'1 Wakefield clerical help June 2012 Properties meeting 7 -15 -12 (not listed implement - with (est.) below) has $24k48k ation Wakefield been total Sullivan Sullivan increased approved in Bob Quinn appointed leaves to from 0.25 to FY12- FY-1-3 elected '12- Interim take Interim 0.5 FTEs &24k '15 Appraiser Appraiser over the last planned -ir3 4 -9 -12 position 5 years FY1-4 Boat- 4 -9 -12 wright leaves 3 -30 -12 2011 McGrane Vacant Joanne elected 'l l- seasonal Fitzpatrick `14 position st.7 -1 -11 eliminated ------- - - - - -- increased clerical coverage Dudley leaves 3 -14 -11 0 Board Appraiser Ass't Appraiser Assoc Appraiser Seasonal Admin Ass't One -time expenses Software 2010 McGrane Flynn Morrison Flynn $9k Mike Flynn elected '10- hired as leaves consult. applies ,it consultant 12 -3 -10 (May ' 10 updates to Colorusso 7 -1 -10 to FINCOM the state elected '10- 9 -30 -10 reserves) CAMA '13 Flynn system — leaves Outsource had not Jan 20`h 6 -30 -10 personal been done joint works 410 property for several regional - hrs, earns $25k years ization $25.35k (Apr' 10 meeting Bill Boat- Town with wright st. Meeting) Melrose & 3 -24 -10 Wakefield 2009 Fred Mike $12k for Nov. '09 McGrane Flynn st. reval. TM $75k appointed 9 -19 -09 expenses for new 12 -15 -09 (PT) (Apr'09 CAMA Golden Jackson Town (was in resigns 11- leaves Meeting) FY12- 12-09 9 -18 -09 moved up Nordstrand because of elected `09- staff '12 turnover) 0 Board Appraiser Ass't Assoc Admin One -time Software Appraiser Appraiser Ass't expenses Seasonal 2008 Golden Deb FY07 elected `08- Jackson outsourced III st. 5 -5 -08 personal Nordstrand Billard property elected `08- ends FT $26k 109 (to fill 2- 27 -08; (budget) unexpired works 81 term) PT hrs to 5/30/08 2007 Colarusso Sullivan st. Scott Ingrham FY 06 elect 07 -10 4 -30 -07 Morrison leaves outsourced Frank MacDonald starts 1 -29 -07 appraisal Golden leaves 7 -26 -07 $26k appointed 3 -28 -07 Sullivan (budget) 3 -27 -07 leavesto Ryan resign take Ass't 2 -21 -07 Appraiser position 4 -29 -07 2006 Ralph Dave Brian Mac Pat Sullivan Penni FY05 State and Colarusso Billard st. Donald st. st. 11- 14 -05; Dudley outsourced CAMA prior elect '04-07 9 -1 -92 2 -23 -05 position st. 11 -6 -06 appraisal system Bob created to (overlap) $25k Nordstrand reduce need (budget) elect '05-08 to outsource Faye Tom Ryan inspections Ingrham elect `06 -09 st. 1 -26 -87 0 DRAFT Policy on Funding Other Post Employment Benefits (OPEB) Finance Committee June 2012 The Finance Committee ( FINCOM) of the Town of Reading hereby establishes and adopts a Policy establishing a minimum target for annual OPEB funding in both the General and Enterprise funds (as defined below). Further, the FINCOM recognizes that circumstances may occur which would require the FINCOM to raise or lower this minimum from time to time. The FINCOM recognizes that the financial health of the Town of Reading is of paramount importance to its residents who receive essential services; to its bondholders who provide funding for long -term Town projects; to its vendors who provide services and equipment to the Town; and to its current and retired employees. This Policy on OPEB funding is designed to protect the community from a) the near - term budget impact of a sudden change in law that would require such funding; and b) the longer -term need to reduce a large liability. Health Insurance Premiums are defined as the best estimate from the Town's financial staff by early November of the cost of the Town's share of employee and retiree premiums for the following fiscal year. General Fund OPEB contribution: Not less than 5% of the estimated premium costs for employees and retirees covered by the general fund will be set aside in the following fiscal year as a preliminary OPEB contribution. It is expected that the estimate will be improved by mid - February when final premium rates are released. The preliminary OPEB contribution may be then adjusted higher or lower when final premium rates vary from the initial estimate. This policy will help cushion the budget process from any late adverse impacts of changes to health insurance premiums. Enterprise Funds OPEB contribution: These funds are expected to fully fund the OPEB liability annually, according to an actuarial schedule agreed to by the Town's financial staff, and a funding term not to exceed thirty years. V The Town of Reading - Policy on Cash Reserves 1 oft http://www.readingma.gov/Pages/ReadingMA F i nance /cashreservespo l i cy I_ _ i Google search Policy on Cash Reserves Printer - Friendly Version Finance Committee December 2006 The Finance Committee ( FINCOM) of the Town of Reading hereby establishes and adopts a Policy establishing a minimum target for cash reserves of 5% of Net Available Revenue (as defined below). Further, the FINCOM recognizes that circumstances may occur which would require the FINCOM to raise or lower this minimum from time to time. The FINCOM recognizes that the financial health of the Town of Reading is of paramount importance to its residents who receive essential services; to its bondholders who provide funding for long -term Town projects; to its vendors who provide services and equipment to the Town; and to its current and retired employees. This Policy on Cash Reserves is designed to protect the community from sudden and unexpected changes in revenues or expenses. Funds in excess of the current Cash Reserves Policy may be: ■ Added to reserves. This will increase the financial cushion against any sudden `GOMAlON Ouse and unexpected changes in revenues or expenses. Added to the Capital Improvement Program. This investment will reduce future ■ maintenance and repair costs. Added to the funding of any long term liability. This will reduce the need for future `t;pMMON CAUSE contributions towards the pension fund or other post - employment benefit costs. Used for one -time expenses for community priorities. Used to supplement the current fiscal year budget, including the opportunity to reduce property taxes or other fees for the Town's residents. Cash Reserves are defined as the sum total of free cash, uncommitted Stabilization Funds, and the FINCOM Reserve Fund. Other reserves (such as Sale of Real Estate funds, committed Stabilization Funds and overlay reserves) are excluded from the 5% minimum requirement, though these funds may be considered if circumstances require higher reserves. Net Available Revenue is defined as all general fund revenues, excluding any MSBA reimbursements made inside the tax levy, or any revenues collected outside the tax levy. The most recent set of certified financial statements will typically be used to calculate both Cash Reserves and Net Available Revenue. The FINCOM may use the best estimates from the Town's financial staff at other times. Town of Reading, Massachusetts 16 Lowell Street, Reading, MA 01867 Website Disclaimer 6/27/2012 9:22 AM The Town of Reading - Debt & Capital Policy http: / /www.readingma.gov/ Pages /ReadingMA_Finance /debtpolicy I oft Debt & Capital Policy Printer- FriendN Version Finance Committee December 2006 The Finance Committee ( FINCOM) of the Town of Reading hereby establishes and adopts a Debt & Capital Policy that a minimum of 5% of Net Available Revenue ('NAR' - as defined below) shall be devoted to construct and replace the capital plant of the community, both as debt repayment and annual payments as part of the budget for capital items. The FINCOM recognizes that a prudent Capital Improvement Program (CIP) will serve to avoid excessive maintenance and repair costs, and reduce the need for sudden and unexpected capital expenses that may have an adverse impact on the Town's operating budgets. The FINCOM also recognizes that from time to time additional capital expenses over this 5% minimum will be beneficial for the long term financial health of the Town. These Google Search additional expenses may be funded either by use of excess Reserves (as described in the FINCOM Cash Reserves Policy), from the general fund (by way of a budget increase above this 5% minimum Policy), or through other methods outside of the tax `COMMON CAttSF levy. The FINCOM encourages a prudent use of debt so as to spread out the cost of large capital assets over a period of time that should not exceed the expected useful life of C6mm—ONCAusJW,A the asset. If debt service of any new capital project is expected to exceed 0.25% of NAR in any single year, the project should instead be brought forward as debt or capital excluded from the tax levy. The Capital Improvement Program will be a minimum of five years of projected capital projects that reflect the prioritized needs of the Town, subject to the anticipated funding provided by this Policy. This CIP will be presented at least twice each year to the FINCOM by the Town's financial staff, in advance of both the Annual and Subsequent Town Meetings. Net Available Revenue is defined as all general fund revenues, excluding any MSBA reimbursements or revenues collected outside the tax levy. The most recent set of certified financial statements will typically be used to calculate Net Available Revenue. The FINCOM may use the best estimates from the Town's financial staff at other times. 9 6/27/2012 9:21 AM Finance Committee Meeting March 21, 2012 RMLD Conference Room The meeting convened at 7:30 p.m. in the RMLD Conference Room, 230 Ash Street, Reading, Massachusetts. Present were Chairman David Greenfield, FinCom members Jeanne Borawski, Mark Dockser, Marie Ferrari, Paula Perry, and Hal Torman. Also present were: Superintendent John Doherty, Assistant Superintendent Patty de Garavilla, Director of Finance & Operation Mary DeLai, School Committee members Robinson, Janowski, Caruso, Gibbs, Spadafora and Croft. FY2013 School Department Budget Chair Greenfield reviewed the agenda for this evening. He reminded the attendees that the School Committee Approved budget amount and the amount submitted by the Town Manager are approximately $62,000 apart. Chair Robinson thanked the Finance Committee for the opportunity to defend the budget. He went on to provide an overview of the School Committee Approved budget highlighting the requests and amounts. Dr. Doherty reviewed the agenda for this evening's presentation. The presentation will include an overview of the FYI Budget Development Process, the RPS Strategy for Improvement of Student Outcomes, FYI Budget Drivers, Cost center Descriptions & Overviews and Q & A. The Superintendent went on to review the budget drivers which include the district mission and the Strategy for Improvement of Student Outcomes. The challenges faced developing this budget included the effects of 3 years of level funding, Federal Stimulus funding ends, unknown impact of state aid and health insurance costs, unknown kindergarten enrollment and the use of 1.5 million in reserves. In the development of the FY13 budget the district faced challenges that include absorbing the 3 years of level funding which accounted for the reduction of 34.8 positions, increased enrollment and class size, restoration of FYI reductions, addressing technology hardware replacement, addressing the social - emotional needs of our students, implementing the Common Core Standards and Educator Evaluation tool, and the need for continued improvement and innovation. Dr. Doherty outlined the district priorities for the FYI budget. Behavioral health of all students, continued growth and development of staff, low class sizes in grades K -2, middle school interdisciplinary model, 21 s` century learning initiatives, maintenance of the technology infrastructure, maintenance of our facilities and retention of all regular day programs are the outlined priorities. Ms. DeLai continued to review the FYI budget drivers. She pointed out that the teachers are not receiving step or COLA increases for the first year of their contract. It is important to restore the cuts in per pupil funding to the schools as well as the return of the paraeducator hours that were reduced. The district must also absorb the cost of the salaries funded by the EdJobs grant. Ms. DeLai shared that we have benefitted from lower natural gas prices and have seen a savings and plans increased use of accumulated revenues in revolving accounts available to offset approximately $400,000 in expense in FYI 3. Dr. Doherty reviewed what he would like to include in the FYI budget. The expansion of the Middle/High School Health Education program, Therapeutic Support Program, High School In- School Suspension Program, technology replacement, restoration of instructional supplies and materials, partial restoration of paraeducator hours, hiring a district wide School Psychologist for assessment, additional staffing to address special education services, District technology support are the highlights of this budget. Ms. DeLai reviewed the savings and offsets included in this budget. Dr. Doherty reviewed Professional and Curriculum Development included in this budget and then went on to provide information on the proposed the plan to improve the health curriculum. Mr. Greenfield asked clarifying questions. Ms. DeLai provided information on Special Education and the impact on the budget. The number of students requiring services has steadily increased. Mr. Torman asked a question regarding the mix of services required. Superintendent Doherty indicated that children on IEPs may only require one on one assistance and the students with greater needs may be placed in programs within the district. Ms. Ferrari asked for clarification on the out of district placements. Ms.DeLai reviewed the FY14 budget challenges including increased enrollment both in the full day kindergarten program and a large ninth grade class in the 13 -14 school year. Ms. Ferrari inquired about the percentage of students that leave for private school entering ninth grade. Dr. Doherty said that the district retains approximately 95% of our students. Dr. Doherty and Ms. DeLai answered questions regarding employee attrition, teacher experience, measures of effectiveness for health curriculum, types of professional development opportunities and Fitness Center use. Ms. Borawski voiced concerns over the use of $400,000 of funds from revolving accounts to help balance this budget. What would the plan be after these funds are expended? Ms. Ferrari voiced similar concerns. 6 Dr. Doherty pointed out that the Behavioral Health needs of our students is a priority in this budget and if we do not address these needs now it will end up costing the district more money over time. Mrs. Perry thanked the School Committee for providing a transparent budget. Mr. Greenfield agreed. The School Committee budget was very thorough and hit all the priorities. The School Committee adjourned at 9:05 p.m. Mr. Greenfield wanted to discuss the $62,000 difference in the budget forwarded by the Town Manager. It was determined that more information from the Town Manager would be needed which they could get at the next meeting. Mr. Dockser shared that he felt addressing the behavioral health of our students is crucial and he supports restoring the $62,000. He also was pleased at the energy savings realized by the town because of the performance contracting work. Ms. Ferrari reiterated her concerns regarding the use of the revolving accounts and where the funds would be come from once this source has been exhausted. Chair Greenfield reviewed the next steps in the budget process and the meeting calendar. Ms. Ferrari moved to adjourn. The motion was seconded by Mr. Dockser. The motion carried 6 -0. The meeting adjourned at 9:30 p.m. 6 Finance Committee Meeting April 11, 2012 The meeting convened at 7:30 p.m. in the Town Hall Conference Room, 16 Lowell Street, Reading, Massachusetts. Present were Chairman David Greenfield, Vice Chairman Barry Berman, FinCom members Jeanne Borawski, Paula Perry, and Hal Torman, Town Manager Peter Hechenbleikner, assistant Town Manager /Finance Director Bob LeLacheur, DPW Director Jeff Zager, DPW Business Administrator Jane Kinsella. Water and Sewer update Mr. LeLacheur reviewed the April 10, 2012 presentation given to the Board of Selectman concerning the financial status of the Water and Sewer enterprise funds at their public hearing to set FY13 rates. He pointed out that four items determine rates: budgets, other assumptions, usage and reserves. He mentioned that FINCOM had already voted budgets although he would shortly ask the Selectmen to reconsider. He added the MWRA forecast for the next four years, and how it would put upward pressure on local enterprise fund budgets. He mentioned that the other assumptions in FY13 would add 1.3% to rates because less late payments (penalties & interest) were a result of increased reminders from the Town to pay on time. He reviewed usage in some detail, beginning with a historic view. One year ago it seemed that the Town had hit a bottom in terms of ongoing conservation since FYI I usage was up from prior years. In setting the FY12 rates an assumption of usage was the prior four -year average of 705,000 hundred cubic feet (HCF) per year. Actual usage in the first quarter of FYI was above that assumption, but usage dropped sharply in the second quarter. If the third and fourth quarters rebounded to the pattern shown in the first quarter then the annual forecast would have held, but last week the figures for the third quarter showed ongoing conservation efforts slightly below the four -year average. Presuming this to be the case in the fourth quarter, actual usage for FYI will be around 680,300 HCF. This drop in water sales will result in an approximate revenue deficit in both water and sewer of $200,000 each for the fiscal year. There is not enough expense reductions available for the remainder of the year, so at April Town Meeting there will be a request to transfer in $200,000 from reserves to both the water and sewer budgets. It is expected that this will avoid a revenue deficit. In addition, the rate setting for FY13 as decided the previous night will be pegged at 650,000 HCF. This level assumes a further 5% reduction in usage for FY13. A steeper reduction may cause expense cutting or further use of reserves; less of a reduction will allow reserves to grow and be used to offset rates in future years. Mr. Berman and Mr. Greenfield pointed out that this was a self - policing situation. If usage was too high then extra reserves would help future rates, if usage were too low then reserves would be used up. Therefore there was no long -term way to avoid paying the correct price for actual water usage in the system. For FY13 Mr. LeLacheur indicated that the Board of Selectman voted sewer rates that used $150,000 of reserves to support the budget that FINCOM had approved and sent along to Town Meeting. However they voted water rates that also used $150,000 of reserves and supported a budget that is $350,000 lower than the budget FINCOM approved and sent to Town Meeting. They suggested that a $350,000 capital project (water main repairs to H. St. loop /Ivy St) be 5 /Prj) I Finance Committee Minutes — M6rcfr-i4-2012 — page 2 deferred to FY14 instead. To steady future rates a few other changes were made to FY14 and FY 15 water capital. Mr. LeLacheur reviewed how the Board analyzed both FY 13 and the next several years in their deliberations. He mentioned that in general it would not be a surprise if local capital spending in both funds would slow down as further conservation occurred — or costs climbed — in order to have a somewhat steady rate increase, albeit at relatively high 9% to 11% levels over the next few years. A motion by Mr. Greenfield seconded by Ms. Perry to reconsider Articles 4, 6, 13 and 14 was approved by a vote of 5 -0 -0. Article 4 — Mr. LeLacheur reviewed the specific changes to the water capital plan suggested by the vote on rates by the Board of Selectman last night. The key item was removing the $350,000 capital expense from the FYI budget as previously described. Mr. Hechenbleikner reviewed the discussion with DEP that may allow the Town to abandon the wells in the Ipswich river basin, and therefore allowed a well upgrade planned for FY14 to be removed. He also mentioned that one benefit of moving the Bear Hill tank maintenance project out from FY14 to FY15 was to allow further discussion with the MWRA about having a larger storage tank run by the MWRA on Bear Hill. He mentioned that in all cases the capital that was being moved out a year did not pose any health or safety issues, the projects needed to be done but were not urgent. A motion by Mr. Berman seconded by Mr. Torman to recommend the subject matter of Article 4 as presented was approved by a vote of 5 -0 -0. Article 6 — Mr. LeLacheur reviewed the addition of the Enterprise Fund section to the FY12 budget amendments. This would allow $200,000 of reserves from both water and sewer to be used, but there were no changes to the current budgets. This action would cover the expected revenue deficit. Mr. Zager mentioned that about 30 -35 communities across the state were experiencing these deficits, and that most communities were in a position to cover with reserves but some had to raise rates mid -year. A motion by Mr. Torman seconded by Mr. Greenfield to recommend the subject matter of Article 6 as presented was approved by a vote of 5 -0 -0. Article 13 — Mr. LeLacheur reviewed the change to the voted Water budget — a $350,000 reduction from $5,417,954 to $5,067,954 in line W99. A motion by Mr. Greenfield seconded by Mr. Berman to recommend the subject matter of Article 13, Line W99 at $5,067,954 was approved by a vote of 5 -0 -0. Article 14 — Mr. Hechenbleikner showed the updated figure from the House of $603,012 for Chapter 90 (Road) funds for FY13. He said the Senate was scheduled to vote on the number tomorrow. FINCOM had previously voted to support an unknown amount of funds expected to be approximately $600,000. A motion by Ms. Perry seconded by Mr. Greenfield to recommend the subject matter of Article 14 Chapter 90- funds at $603,012 was approved by a vote of 5 -0 -0. 11 4ri) 1) Finance Committee Minutes — h4areh 4 -1012 — page 3 Mr. Greenfield discussed the need to meet in the second week of May, and the Committee decided to have the meeting posted and decide during Town Meeting whether a meeting was needed. They asked what the progress was on filling the empty FINCOM seats, and both Mr. LeLacheur and Mr. Hechenbleikner said that had not checked to see if there were any applicants. Mr. Greenfield said he had been approached by a few people that might be interested but did not know if they had yet formally applied. Given the FINCOM meeting schedule, the best time for these seats to be filled is July 1, 2012. A motion by Mr. Berman seconded by Mr. Torman to adjourn the meeting at 8:20 p.m# was approved by a vote of 5 -0 -0. Respectfully submitted, Secretary 0 Finance Committee Meeting June 11, 2012 The meeting convened at 7:15 p.m. in the Superintendent's office, 82 Oakland Road, Reading, Massachusetts. Present were Chairman David Greenfield, Vice Chairman Barry Berman, FinCom members Jeanne Borawski, Paula Perry, Hal Torman, Police Chief James Cormier, Police Business Administrator Andrew Scribner and Town Manager Peter Hechenbleikner. The Town Manager reviewed the issues of reserve fund transfers for FY2012. These will be voted on at the FinCom meeting later in the month but not everyone can be present for that meeting. There is a balance of $116,000 in the reserve fund, and requests for approximately $52,000 from the reserve fund. Chief Cormier reviewed the status of his salary accounts. Several issues including investigation of a murder in August, storm activity in the fall, and state required training for first responders have created a situation where up to a $25,000 shortfall in the salaries account exists. Chief Cormier went on to discuss a security issue that requires $2,000 in funding for an expense item. The Finance Committee moved the meeting to the Superintendent's Conference Room which was publicly noticed, and heard a presentation on school enrollment projections, school programmatic space needs, and potential ways to address this issue. The School Committee indicated that they would review and consider this topic further at the School Committee's retreat. FinCom member Mark Dockser joined the meeting in the Superintendent's Conference Room. On motion by Dockser seconded by Berman the Finance Committee voted to adjourn it's meeting at 9:00 p.m. by a vote of 6 -0 -0. Respectfully submitted, Secretary DA Reading Public Schools Reading, Massachusetts Regular Meeting of the School Committee Open Session Date: June 11, 2012 Time: 7:00 p.m. Place: Superintendent's Conference Room School Committee Members Present Karen Janowski Hal Croft Chuck Robinson Arrived at 7:53 p.m. Lisa Gibbs Arrived at 8:00 p.m. Chris Caruso Rob Spadafora Visitors: Peter Hechenbleikner, Town Manager Barry Berman, Fincom member Paula Perry, Fincom member Mark Dockser, Fincom member Hal Torman, Fincom member Jeanne Borawski, Fincom member David Greenfield, Fincom member Patti & Bob Beckman, PSST Members of the PSST I. Call to Order Staff Members Present John Doherty, Superintendent Patty de Garavilla, Assistant Superintendent Mary DeLai, Director of Finance & Operations Alison Elmer, Director of Student Services Maham Ahmed, Student Representative Conner Traugot, Student Representative Barbara Jones, Reading Chronicle Steve Goldy, Selectmna James Bonazoli, Selectman Frank Locker, Educational Planning Consultant Martha Sybert, School Business Assistant Members of the Band Parent Organization Chairperson Janowski called the School Committee to order at 7:04 p.m. She reviewed the agenda and welcomed guests. II. Recommended Procedure A. Public Input (I) Reports I 1. Student I6 •F Ms. Ahmed reported on the recent drama and track banquets and the upcoming final exams. Mr. Traugot reported on the recent career day for juniors and the Endslow Tribute over the weekend. , 2. Liaison Mrs. Janowski followed up on the Endslow tribute. She said it was a wonderful evening. 3. Superintendent 4. Assistant Superintendent Mrs. de Garavilla updated the School Committee on the curriculum work that will be ongoing throughout the summer. The district is working in collaboration with SEEM and several other districts to develop math power standards and core assessment tools. She feels this collaboration is very beneficial because of the ability to share ideas. We are also working with UMass- Lowell on the English Language Arts Common Core Standards. B. Continued Business FYI Budget Transfers (out of order) Ms. DeLai updated the School Committee on the status of the FYI budget and outlined the proposed budget transfers. Mr. Croft moved, seconded by Mr. Caruso, to authorize the transfer of $100,000 from the Regular Day Cost Center to the Special Education Cost Center. The motion carried 4 -0. Mr. Croft moved, seconded by Mr. Caruso, to authorize the transfer of $100,000 from the School Building Maintenance Cost Center to the Special Education Cost Center. The motion carried 4 -0. Naming of Facilities Nomination Mr. Croft moved, seconded by Mr. Caruso, to approve the naming of the RMHS Performing Arts Center, the William Endslow Performing Arts Center in accordance with the recommendations of the naming sub - committee and Policy FF. Mr. Spadafora said that he reflected on this nomination for a long while and feels it is well deserved and he will support the nomination. Mrs. Gibbs also will support this nomination and shared how the tribute to Mr. Endslow reinforced her decision. Mr. Robinson & Mr. Caruso echoed the sentiments and will also support this nomination. Mrs. Janowski reviewed the policy and Mr. Endslow holds all the qualities outlined and is well deserving of this honor. Mr. Croft feels that Bill Endslow's contributions to teaching are timeless and the plaque honoring him should have his teaching philosophy mentioned. Mr. Rich Salz spoke on behalf of the Band parents Organization. He feels that this vote is premature and does not believe that this process was advertised enough to get the word out to other groups. He feels that perhaps the drama suite should be considered instead of the whole Performing Arts Center. 4 RMHS graduate Meghan McWeeney spoke of her support of the naming sharing that Mr. Endslow showed her compassion when she was ill and treated her like everyone else. His kindness helped her get through a difficult time in her life. Mr. Charlie Arthur, BPO parent shared his thoughts about the naming just a portion of the stadium after Mr. Hollingsworth. But after reflection he felt that was the proper thing to do because there may be other worthy nominations for other parts of the stadium. He feels that taking a very important facility and naming it after one person is not the right thing to do. He suggested that naming the Drama Suite in honor of Mr. Endslow. Mr. Caruso reminded the audience that the School Committee is acting on the recommendations of the Sub - Committee. Mr. Bob Beckman, PSST member, shared his thoughts on the nomination. Mr. Brian Mahoney, BPO member, shared his thoughts on the process. The School Committee Chair called for the vote on the motion. The motion carried 6 -0. Superintendent's Evaluation Superintendent Doherty reviewed the new process and reminded the School Committee that only part of the process has been completed for this year. Starting in September the full process will begin with (1) self - assessment, analysis, (2) goal setting and plan development, (3) implementation of the Educator Plan and data collection and (4) formative assessment/evaluation and summative evaluation. Mrs. Gibbs reviewed the summative evaluation. Mrs. Janowski thanked Mrs. Gibbs for taking on this task. She feels that Dr. Doherty has had an excellent year and looks forward to continued growth both as Superintendent and as a district. Mr. Robinson thanked Dr. Doherty for his efforts. He also feels the Superintendent has developed his own identity and leadership style. He lauded him on the relationship building that was evident during collective bargaining. Dr. Doherty thanked the School Committee and felt the individual conversations were very valuable. Friends and Family Day Mrs. de Garavilla reviewed the plans for the day. A sign up sheet was circulated for table coverage. C. New Business Procurement Card Presentation (out of order) 26 Ms. DeLai introduced Martha Sybert, School Business Assistant who will be presenting the information on the procurement card program. The program is being offered through MASBO. Ms. Sybert presented information on the Procurement Card Program. She indicated that procurement cards have been used in the private sector for years and they operate similar to a credit card but do not have a line of credit. Usage and authorization parameters would be established by the district administration. Advantages of using procurement cards would be to allow purchases from vendors that do not accept purchase orders, minimize the need for employee reimbursement, provides a safe and secure option for overseas field trips and the program offers an annual rebate on the total value of purchases and there are no fees associated with the procurement card program. Ms. Sybert went on to explain the P -Card security controls that would be in place which include transaction limit per charge, monthly limits, use can be monitored 24/7 and monthly bill reconciliation. The use of procurement cards is not intended to bypass good buying habits. The purchaser will obtain a receipt for all transactions which will be matched to the requisitions and documentation turned over to the Program Coordinator. The Program Coordinator will oversee the users and use of the procurement cards as well as setting spending limits. Mrs. Janowski was concerned about the misuse of the cards. There are many safeguards and methods of monitoring the use of the cards. Mr. Caruso asked how many other districts were using the procurement cards. Ms. DeLai said there were approximately 15 districts that are currently using this system. Ms. DeLai briefly reviewed the draft policy which the School Committee will hold the first reading at an upcoming meeting. Mr. Croft moved, seconded by Mr. Spadafora, that the School Committee approves the implementation of a Procurement Card Program for Reading Public Schools and directs the Superintendent, on behalf of the School Committee, to request that the Board of Selectman of the Town of Reading adopts the resolution authorizing the Town to enter into an agreement with the Bank of Montreal to acquire procurement cards on behalf of the Reading School Department. The motion carried 4 -0. Elementary Space Study Presentation Ms. DeLai introduced Mr. Frank Locker, Educational Planning Consultant, who will be presenting the findings on the elementary space survey. Mr. Locker provided an overview of his study. Tonight's presentation will focus on the purpose and sequence of the study, enrollment, capacity and building size, the educational vision and short and long term options. Reading has high achieving schools with great programs in small buildings which sit on small sites. The study looked at the educational adequacy of space at the pre- school and elementary schools. Using this data short and long term options were developed with consideration given to enrollment trends, capacity, space and quality of space, flexibility, instructional practices and programmatic needs. Mr. Locker then discussed enrollment projections at both the elementary and pre - school levels. He reviewed current and projected enrollments and building capacity. The capacity is the measure of the number of students the building can hold based on the programs in the building. Z Based on the high enrollment projections the elementary schools will exceed program capacity in five years. Mr. Robinson arrived at 7:53 p.m. The discussion moved to capacity and building size. Currently the elementary schools enrollment is at 96.5% of total building program capacity. All of the elementary school sites are small and highly developed. Our principals are doing a great job making small spaces work. At the time of the school renovations the DESE oversaw the process and building square footage requirements were less. The DESE did not take into account the need for dedicated spaces for guidance and special education. The MSBA now oversees building projects and the square footage guidelines have increased. Mrs. Gibbs arrived at 8:00 p.m. Mr. Locker then reviewed key points of the district educational vision which include a pre- school that is in a single center with highly focused multiple staff specialists and resources, full day kindergarten as the norm, the ability to maintain programs such as Response to Intervention, areas for active hands on learning, longer preschool hours and flexible classrooms that allow for multiple learning modalities. Technology is also a priority and the ability to provide facilities to support learning from new media. The special education programs continue to grow and the ability to maintain these programs in our buildings is important to the continued growth of the district. Fincom member Paula Perry asked if thought was given to K -2 and 3 -5 building options. Dr. Doherty said that that type of option would involve increased transportation and operational costs and may not be the best approach. Fincom member Barry Berman asked for more information on how the enrollment projections were developed. Dr. Doherty indicated that at the time of the renovations the district did not provide a full day kindergarten option and special education programing were not taken into account. Program needs and pre - school will dictate what happens next. Discussion continued on how to meet enrollment demands. Mr. Locker outlined administrative approaches to address these demands which include the ability of the Superintendent to assign students based on class size, the introduction of multi -age classrooms, remove RISE from Wood End and reassign the classroom to general use, reassign the music /art rooms to classroom use and increase class sizes. Options that would include a degree of physical change and cost would be adding modular classrooms at one or several of the elementary schools and convert the breakout pits at Killam to classrooms. He reviewed the costs of building a RISE building only, additions to 3 of the 5 elementary schools, a new pre- school - kindergarten building and a new kindergarten thru grade 5 building. Mr. Robinson asked how long a modular classroom would last. Mr. Locker indicated that modular would be part of a short term solution. Ea Mrs. Gibbs asked where we go from here. Mrs. Janowski indicated that tonight's presentation was informational and the School Committee would discuss the study further on July 23`a Mrs. Janowski thanked Mr. Locker and called a brief recess at 9:01 p.m. The meeting was called back to order at 9:07 p.m. III. Routine Matters • Bills and Payroll (A) • Approval of Minutes Mr. Croft moved, seconded by Mr. Spadafora, to approve the open session minutes dated June 4, 2012. The motion carried 6 -0. • Bids and Donations (out of order) Mr. Croft moved, seconded by Mr. Caruso, to accept the donation in the amount of $12,965.28 from the Wood End PTO to be used to support technology at the Wood End School. The motion carried 4 -0. classes at the Wood End School. The motion carried 4 -0. Mr. Croft moved, seconded by Mr. Caruso, to accept the donation in the amount of $948.40 from the Wood End After School Fun Program to reimburse the school for the paper used over the year. The motion carried 4 -0. Mr. Croft moved, seconded by Mr. Caruso, to accept the donation in the amount of $400 from the Young Women's League to the Parker Middle School. The motion carried 4 -0. Mr. Croft moved, seconded by Mr. Caruso, to accept the donation in the amount of $2803.97 from the Joshua Eaton PTO to be used for technology purchases. The motion carried 4 -0. Calendar IV. Information V. Future Business VI. Adjournment Mr. Croft moved, seconded by Mr. Robinson, move to enter into executive session to discuss strategy with respect to negotiations with non -union personnel and to return to open session at approximately 10:30 pm. On a roll call vote the carried 6 -0. Mr. Robinson, Mr. Croft, Mr. Spadafora, Mrs. Janowski, Mrs. Gibbs and Mr. Caruso. Meeting adjourned at 9:57 p.m. Mrs. Janowski called the meeting back to order at 10:55 p.m. -S Mr. Croft moved, seconded by Mr. Caruso, to authorize the Chair of the Reading School Committee to execute a new contract agreement, effective July 1, 2012, with Mary DeLai that includes a title change to Assistant Superintendent for Finance and Administration. The motion carried 6 -0. Superintendent's Contract Mr. Croft moved, seconded by Mr. Spadafora, to increase the salary of the Superintendent by 2.25% for the 2012 -13 school year. The motion carried 6 -0. Mr. Caruso moved, seconded by Mr. Spadafora, to adjourn. The motion carried 6 -0. Meeting adjourned at 11:00 p.m. NOTE: The minutes reflect the order as stated in the posted meeting agenda not the order they occurred during the meeting. Z� OF R� � r � u .:)NCO Finance Committee: Request for Reserve Fund Transfer To: FINCOM From: Bob LeLacheur, Assistant Town Manager/Finance Director Date: June 27, 2012 It is respectfully requested that transfers in the amount of $42,000 be made from the Reserve Fund to three accounts shown below which is an unforeseen or extraordinary expense: a) Public Safety Wages - $25,000 for Police department OT (12103511- 515000); b) Public Safety Wages - $15,000 for Fire department OT (12203511- 515000); c) Public Safety Expenses - $2,000 for Police department security equipment (12105540- 540000). Current FINCOM Reserve Fund balance: $116,000 Resulting balance if all items approved: $74,000 Town Town Date: By a vote of the FINCOM at a meeting held on June 27, 2012 the transfer(s) for the above purpose(s) in the amount of $42,000 was: Approved Denied Finance Committee Chairman by a vote of: 6 - 0 - 0. LeLacheur,Bob From: Greenfield, David C <dgreenfield @statestreet.com> Sent: Monday, June 25, 2012 9:44 AM To: LeLacheur, Bob Subject: RE: FINCOM Bob, We can likely have the assessors go first so they do not need to stay thru the other agenda items. The focus of this discussion is on how the board of Assessors and the assessors missed the fact that all properties needed partial and full reviews by the State deadlines. How do they stay informed about requirements or should have been informed. What is their plan or tentative plan for ensuring they remain informed going forward? I am sure there will be questions from members about the plans to catch up and where we stand as well. We, as discussed should, briefly introduce plans to discuss the potential for an OPEB policy. We can announce Karen is joining and solicit for new members, get an update on the State decisions and there are the various items for votes needed. I also assume the request for closing transfers will also get us a brief overall update on where we are projected to come in for the year. On a side note ..... I looked up and down Woburn St and did not see any construction. Can someone remove the huge construction signs on my tree lawn. David C. Greenfield, Vice President State Street Corporation I Enterprise Risk Management i 2 Avenue De Lafayette, Boston, MA 02111 P +1 617 662 7210 1 F +1 617 946 0051 1 dgreenfieldAstatestreet.com The information contained in this email, and any attachments, have been classified as limited access and /or privileged State Street information /communication and is intended solely for the use of the named addressee(s). If you are not an intended recipient or a person responsible for delivery to an intended recipient.. please notify the author and destroy this email. Any unauthorized copying, disclosure, retention or distribution of the material in this email is strictly forbidden. Go green. Consider the environment before printing this email. From: LeLacheur, Bob j mailto :blelacheur(abci. reading. ma.usl Sent: Saturday, June 23, 2012 12:29 PM To: Jeanne Borawski; Karen G. Herrick Cc: Gemme, Laura; Greenfield, David C; Berman, Barry (bberman(&firstrepublic.com) (bberman(&firstrepublic.com) Subject: FINCOM Congratulations Jeanne & Karen, you both were appointed Thursday night to three year terms on the Finance Committee! You both need to be sworn in by the Town Clerk in order to begin your July 1st terms. Town Hall hours are posted below under my email address. Laura Gemme is our Town Clerk and she will have your forms ready to sign on Monday morning. The next FINCOM meeting is next Wednesday at 7:30pm here in the conference room at Town Hall (next to the Selectmen's room). Jeanne you are already a member so you may participate and vote as usual. Karen you are welcome to attend but will be a member of the general public until after your term begins on July 1, 2012. At this point we do not have a summer meeting scheduled but that will be discussed next week. David & Barry, we still have one vacant three -year term on FINCOM. I will send out additional meeting information to the Committee before Monday. Thanks, Bob 44 6o 1)1--6 �) Overview of Task for Assessment Division: Fiscal Year begins July 1- JULY OFFICE: Finish collecting permit work, check for completed and partially completed work to help with the determination of the New Growth for the town. Continue with the recollection process for cyclical recollection /re- inspection for the state mandated 9 year cycle. Try to get parcels that have not been seen in 6 -9 years. Review and analyze sales information. ATB cases as they arise. Deeds entered into system. This requires some training and understanding of Deeds. Vehicle Excise Abatements process by Administrative Assistant that is trained to work in Assessors Office. (Position cannot be just filed by anyone. The Administrative Asst. needs to know how to process Excise Abatements and other demands specific to Assessors Office. I propose Job should be changed to "Assessors Clerk" as in other towns.) Abutters list as requested processed by Assessors' Administrative Assistant. This requires specific training for the abutter's tool and is specific to this position in the assessors' office. Help with public at the counter as needed by all staff members. Demand varies. STATE Deadline: July 15: Assessors Deadline for Appealing Commissioner's Pipeline Valuations to ATB. AUGUST OFFICE: Finish up with Building permits and Recollection. System is getting ready to close files for updating. This allows the Town Appraiser to review data and prepare for certification and classification hearings. Review CAMA files in an effort to plan for future recollection for the next nine year cycle. Review building permits for the next year. Start to review and finalize the statistical analysis for the town. Review and analyze sales information from various sources. Review CAMA sales data to see how sales align with the town. ATB cases as they arise. Deeds entered into system. Vehicle Excise Abatements processed. Abutters list as requested. Help with public at the counter as needed by all staff members. STATE Deadlines: August 31: Begin Work on Tax Rate Recapitulation Sheet (to set tax rate for semi - annual bills) Until the Tax Rate Recap Sheet is completed and certified by the Commissioner of Revenue, the community may not set a tax rate nor send out its property tax bills (Unless it issues preliminary quarterly tax bills or requests from DOR the authority to send out preliminary tax notices if DOR requirements are met). Communities should begin gathering the information in enough time for the tax rate to be set and tax bills mailed by October 1. The Tax Rate Recap Sheet provides Mayors or Selectmen with a ready -made financial management tool because the town's most important financial management information is summarized on this form. The Mayor or Selectmen should review the Recap Sheet in preliminary form in order to understand the following financial information: Page 1 (Tax Rate Summary) — the proposed tax levy should be compared to the levy limit. If a community does not levy to its limit, the remaining levy is referred to as excess levy capacity. Excess levy capacity is lost to the community for the current fiscal year although it will always remain in the levy limit calculation. Page 2 (Amount to Be Raised) — this section includes appropriations and other local expenditures not appropriated. These include overlay deficits, revenue deficits, state and county charges, Cherry Sheet offset items, and the allowance for abatements and exemptions. By comparing this information to the prior year(s), any significant changes can be determined. Page 2 (Estimated Receipts & Revenues from Other Sources) — In particular, Section C shows the amount appropriated from free cash and other available funds. By comparing the amounts appropriated to the balances in these accounts (available from the Accountant/Auditor), the Mayor or Selectmen can get a sense of how their non - property tax revenues are being used Page 3, Schedule A (Local Receipts Not Allocated) — by comparing these figures to prior year(s), the Mayor or Selectmen can determine any changes in these revenues. Page 4, Schedule B (Certification of Appropriations and Source of Funding) — This section includes financial votes of City/Town Council or Town Meeting not previously reported on last year's recap September and October OFFICE: Prepare file and paperwork for October billing. Continue with analysis of Town of Reading Parcel Data. Work on New Growth. Gather information and statistic from neighboring towns for prepare for the Classification hearing. Use data from many reports, including State reports, interviews with other assessors. Market trends for the area. October through December Go through the Town of Reading data for the all the parcels and prepare the statistically analysis in preparation for the reports that to be sent to the State. Review and analyze sales information. Review Town of Reading information regarding various information needed for certification. Prepare the Classification hearing by compiling all the statistical data from nearby city and towns for presentation to the board of Selectmen. Notify the State of the Board of Selectmen's' decision regarding the TAX RATE; single or split. Review and analyze all data in accordance to State Determined Guidelines. Continue to follow up on Building permits and Recollection. Files are prepared in CAMA for the following year as current fiscal year has been closed. ATB cases as they arise. Collect and enter Exemption forms as they come in. Deeds entered into system. Vehicle Excise Abatements processed. Abutters list as requested. Help with public at the counter as needed by all staff members. STATE DEADLINE: October 31 Begin Work on Tax Rate Recapitulation Sheet (to set tax rate for annual preliminary tax bill communities) A community that uses the annual preliminary tax bill system (on a quarterly or semiannual basis) should begin gathering tax recap information in order to have enough time for the tax rate to be set and tax bills mailed by December 31. See Augusts' Complete Tax Rate Recapitulation Sheet November: Office: Town Appraiser prepares and meets with the Board of Selectmen for Classification Hearings. Go through the Town of Reading data for the all the parcels and prepare for recollection and other duties required by state certification standards manual Continue to follow up on Building permits and Recollection. Files are prepared in CAMA for the following year as current fiscal year has been closed. ATB cases as they arise. Collect and enter Exemption forms as they come in. Deeds entered into system. Vehicle Excise Abatements processed. Abutters list as requested. Help with public at the counter as needed by all staff members. December: Town Appraiser submits Selectman choice for single or split tax rate. Prepares Bill file for commitment of REAL ESTATE TAXES. Prepare in GATEWAY (new state reporting system) the information needed for the Tax Rate Recapitulation Sheet. Board members to sign off on all state required forms. Continue to follow up on Building permits and Recollection. Files are prepared in CAMA for the following year as current fiscal year has been closed. ATB cases as they arise. Collect and enter Exemption forms as they come in. Deeds entered into system. Vehicle Excise Abatements processed. Abutters list as requested. Help with public at the counter as needed by all staff members. STATE DEADLINE: December 31 Assessors Mail 3 -ABC Forms to All Eligible Non - Profit Organizations January OFFICE: Collect and review Abatement Applications that are due by February 1. Make appointments for Abatement Applicants and review /research information from applicant for decision on abatement application. Review building permits information on record card. Close permits that are mostly done or estimated to be completed and update property record cards. Review CAMA File for properties to be updated by Appraisers. Review Deed information for new owners. Send out Sales Verification Reports. Remind business owners to send Form of List. Review, collect and enter Exemption forms as they come in. Deeds entered into system. Vehicle Excise Abatements processed. Abutters list as requested. Help with public at the counter as needed by all staff members. January State Deadline: None noted ft February Office: Deadline for abatements is February 1: Continue with Abatement Applications. Deadline February 1. Continue to make appointments for applicants to view houses and review complaint and information submitted. Review building permits information on record card. Close permits that are mostly done or estimated to be completed and update property record cards. Prepare for recollection efforts to stay current with state guidelines. Collect and enter Exemption forms as they come in. ATB cases as they arise. Deeds entered into system. Vehicle Excise Abatements processed. Abutters list as requested. Help with public at the counter as needed by all staff members. State Deadlines: None noted. March OFFICE: Continue with Abatement Applications. Deadline February 1. Continue to make appointments for applicants to view houses and review complaint and information submitted. For residential and commercial properties, review building permits information on record card. Close permits that are mostly done or estimated to be completed and update property record cards. For all residential and commercial properties, continue with recollection in combination with building permit collection. ATB cases as they arise. Collect and enter Exemption forms as they come in. Deeds entered into system. Vehicle Excise Abatements processed. Abutters list as requested. Help with public at the counter as needed by all staff members. State Deadlines: None noted. April OFFICE: For residential and commercial properties, review building permits information on record card. Close permits that are mostly done or estimated to be completed and update property record cards. For all residential and commercial properties, continue with recollection in combination with building permit collection. ATB cases as they arise. Collect and enter Exemption forms as they come in. Deeds entered into system. Vehicle Excise Abatements. Abutters list as requested. Help with public at the counter as needed by all staff members. May Office: For residential and commercial properties, review building permits information on record card. Close permits that are mostly done or estimated to be completed and update property record cards. For all residential and commercial properties, continue with recollection in combination with building permit collection. ATB cases as they arise. Deeds entered into system. Vehicle Excise Abatements. Abutters list as requested. Help with public at the counter as needed by all staff members. June Office: For residential and commercial properties, review building permits information on record card. Close permits that are mostly done or estimated to be completed and update property record cards. For all residential and commercial properties, continue with recollection in combination with building permit collection. Collect and enter Exemption forms as they come in. Deeds entered into system. Vehicle Excise Abatements. Abutters list as requested. Help with public at the counter STATE DEADLINES: June 1 Determine Valuation of Other Municipal or District Land In certain communities where land is owned by another community or district, the value of the land is determined by the Assessors in the year following a revaluation year, for in- lieu -of -tax payments. June 15 Deadline for Appealing Commissioner's Telephone & Telegraph Valuations June 15 Make Annual Preliminary Tax Commitment The preliminary tax commitment must be based on the prior year's net tax on the property and may not exceed, with limited exceptions, 50% of that amount. This should be done early enough for the annual preliminary quarterly or semi - annual bills to be mailed by July 1. 15 June 20 Final Date to Make Omitted or Revised Assessments As required by M.G.L. Ch. 59, Sections 75 and 76, if a property is inadvertently excluded or mistakenly under - assessed on the warrant for property taxes, it is the Assessors' role to correct the mistake and assess the property correctly. Such an assessment may not be made later than June 20 of the taxable year or 90 days after the date the tax bills are mailed, whichever is later. June 30 Overlay Surplus Closes to Surplus Revenue Each year, any balance in the overlay reserve accounts in excess of the remaining amount of the warrant to be collected or abated in that year, is certified by the Assessors. The transfer from overlay reserves to the overlay surplus is done on the Assessors' initiative or within 10 days of a written request by the chief executive officer. Once in overlay surplus, these funds may be appropriated for any lawful purpose. Any balance in the overlay surplus at the end of the fiscal year shall be closed to surplus revenue and, eventually, free cash. June 30 Physical Inventory of all Parcels for Communities that Accepted M.G.L. Ch. 59, Sec. 2A (a) June 30 Deadline for Applying to Have Land Classified as Forest Land, M.G.L. Ch. 61 According to M.G.L. Ch. 61, Section 6, this is the deadline to apply to the State Forester to have land classified as forest land. June 30 Submit Annual Report of Omitted or Revised Assessments June 30 Last Day to Submit Requests for Current Fiscal Year Reimbursements of Exemptions Granted Under the Various Clauses of Ch. 59, Sec. 5. If an exemption is granted to a residential property owner, the property tax is lowered, and the city or town collects fewer tax revenues than anticipated. These exemptions are partially reimbursed by the state as indicated under "Payments for Loss of Taxes," section B of the Cherry Sheet. It is the responsibility of the Assessors to submit all exemptions to DOR so that the community may be reimbursed for statutory exemptions. If the Assessors fail to submit a request, the community's loss of tax revenues will not be offset by exemption reimbursements from the state. These reimbursements may not be filed retroactively for any year. If tax bills are mailed late, assessors may submit requests for reimbursement until August 20. Page 1 of 1 LeLacheur, Bob From: Greenfield, David C [dgreenfield @statestreet.com] Sent: Wednesday, June 06, 2012 9:58 AM To: LeLacheur, Bob Subject: RE: Assessors & timelines Bob, As you note, lets add the future plans to the timeline and then plan to get it out to FinCom a week prior to the 6/27 meeting. Let's make sure the Assessors have it and agree as well. Can you coordinate with Fred to get a rep to the meeting to discuss the role of the Board vs. the Senior Assessor vs. the Town Manager? We are interested in understanding the division of responsibilities. We are interested in getting clarity on where there were breakdowns in the responsibilities and how this is being addressed going forward. I believe the members also wanted to gain a better understanding of the normal cycle and process for doing valuations. We do not want to become assessors but a little brief on the key factors that drive the value of a home would likely be helpful. If I wanted to have a direct conversation with the DOR who would be the appropriate person and how would I get in touch. Barry and I may have a conversation. David C. Greenfield, Vice President State Street Corporation I Enterprise Risk Management 1 2 Avenue De Lafayette, Boston. MA 02111 P +1 617 662 7210 1 F +1 617 946 0051 ( dgreenfield @statestreet.com The information contained in this email, and any attachments, have been classified as limited access and /or privileged State Street information /communication and is intended solely for the use of the named addressee(s). If you are not an intended recipient or a person responsible for delivery to an intended recipient, please notify the author and destroy this email. Any unauthorized copying. disclosure, retention or distribution of the material in this email is strictly forbidden Go green. Consider the environment before printing this email. From: LeLacheur, Bob [ mailto :blelacheur @ci.reading.ma.us] Sent: Wednesday, June 06, 2012 8:54 AM To: Greenfield, David C Subject: Assessors & timelines Hi David — last night I heard two types of timelines mentioned. One is going forward, which I'll work on over the next week or so. Attached is one that looks backwards, which is the other part of the discussion I heard between you & Fred. Staff & Fred had input, and then the full Board of Assessors saw this on Monday night — the only change since was what happened last night. Thanks, Bob Bob LeLacheur Assistant Town Manager /Finance Director Town of Reading 16 Lowell Street Reading, MA 01867 (P) 781- 942 -6636 (F) 781- 942 -9037 Please note new Town Hall Hours: Monday, Wednesday and Thursday: 7:30 a.m - 5:30 p.m. Tuesday: 7:30 a.m. - 7:00 p.m. Friday: CLOSED web www.readingma.gov email financecDci. reading. ma. us Please let us know how we are doing - fill out our brief customer service survey at http:Hreadingma- survev.virtualtownhall. net/su rvev /sid /ccc2fO35993bd3cO/ 6/8/2012 t READING POLICE DEPARTMENT 15 Union Street - Reading, Massachusetts 01867 Emergency Only: 911 - All Other Calls: (781) 944 -1212 - Fax: (781) 944 -2893 Web: www.ci.reading.ma.us /police/ Camera Proposal Chief James Cormier Reading Police Department 15 Union Street Reading, MA 01867 Chief Cormier, May 31, 2012 The following cameras are potential solutions for use on the Causeway Road issue and in other areas: Titan License Plate IR Camera with Modem $1395.00 (Can read license plates during daylight hours — no zoom capabilities) Covert Deployable video system w 2 Cameras $12,500 Hard Drive,Modem,Heater ...Requires Power and cell Connection ($30 /month fee) (This is a zoom camera that works in both days and nights) As you can see there is a significant cost difference in the two systems, one works at night and requires cellular and hard power. The other is less expensive and will provide coverage during daylight hours. Respectfully Submitted, Sgt. Detective Mark D. Segalla Criminal Division Commander