HomeMy WebLinkAbout2015-01-14 Finance Committee Packetk Town of Reading
Meeting Posting with Agenda
RECE1YED
SOWN CLERK
Board - Committee - Commission - Council: -ADING, MASS.
Finance Committee 2015 JAN -6 A 11-- 41
Date: 2015 -01 -14 Time: 7:30 PM
Building: Reading Town Hall Location: Conference Room
Address: 16 Lowell Street
Purpose: General Business
Meeting Called By: Caitlin Saunders on behalf of Chairman Mark Dockser
Notices and agendas are to be posted 48 hours in advance of the meetings excluding
Saturdays, Sundays and Legal Holidays. Please keep in mind the Town Clerk's hours of
operation and make necessary arrangements to be sure your posting is made in an
adequate amount of time. A listing of topics that the chair reasonably anticipates will be
discussed at the meeting must be on the agenda.
All Meeting Postings must be submitted in typed format; handwritten notices will not be accepted.
Topics of Discussion:
1. Presentation by School department /School Committee on additional space needs for September 2015
as well as update on longer term needs
2. Approval of minutes
This Agenda has been prepared in advance and represents a listing of topics that the chair reasonably anticipates will be discussed
at the meeting. However the agenda does not necessarily Include all matters which may be taken up at this meeting. '
Page 1 1
FINCOM FY15 Meeting Schedule
(All meetings are shown in bold and begin at 7:30pm held in Town Hall, unless noted)
2W
Jamuory releetm en T wn budget meetings it .e. a,,,, 1'��9��
January, Seheel GemmWee budget meetings r
January 21 Financial Forum IV: FY16 budget (at the Pleasant St. Center if needed)
February 23 Potential Special Town Meeting
February 24 BOS close Warrant for April Town Meeting
March 4 FYI Budget Meetings (Town)
March 11 FYI Budget Meetings (Town)
March 18 FYI Budget Meetings (Schools)
March 25 Vote FYI Budget & Town Meeting Articles
April 7 Local elections
April 27(M)- 30(Th) -_M -7(Th) Annual Town Meeting (at RMHS)
June 24 Year -end meeting
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Finance Committee: Request for FY15 Reserve Fund Transfer
To: FINCOM
From: Bob LeLacheur, Town Manager
Date: January 14, 2015
It is respectfully requested that transfers in the amount of $35,000 be made
from the Reserve Fund to the accounts shown below which is an unforeseen
or extraordinary expense:
$35,000 for Powers & Sullivan LLC procurement investigation (see memo)
Current FINCOM Reserve Fund balance: $1501000
Resulting balance if all items approved: $115,000
Town Accountant Recommendation: rove Disapprove 61AJy Qj 'V/)L
Town Manager Recommendation: Approve Disapprove 01511 1
Town Manager Signature:
Date: January 14, 2015
By a vote of the FINCOM at a meeting held on January 14, 2015 the
transfer(s) for the above purpose(s) in the amount of $35,000 was:
Approved Denied by a vote of:
Finance Committee
Chairman
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Town of Reading
Meeting Minutes
Board - Committee - Commission - Council:
Finance Committee
Date: 2014 -10 -29
Building: Pleasant Street Senior Center
Address: 49 Pleasant Street
Purpose: General Business
Attendees: Members - Present:
Time: 7:30 PM
Location: Great Room
Chairman Mark Dockser, Vice Chairman Paula Perry, Craig Merry, Peter
Lydecker, Paul McNeice, Anne Landry, Marc Moll, Karen Herrick
Members - Not Present:
Others Present:
Town Manager Bob LeLacheur, Selectmen John Halsey, Daniel Ensminger
and Kevin Sexton; School Committee members Jean Borawski, Chuck
Robinson, Chris Caruso, Linda Snow Dockser, Gary Nihan and Elaine Webb;
Library Trustees Cherrie Dubois, Vicki Yablonsky, Alice Collins and Andrew
Grimes; Library Director Ruth Urell, Assistant Town Manager Ruth Urell,
Assistant Public Works Director Joe Huggins, Community Services
Administrator Jessie Wilson, Martha Moore, Martha Sybert, Public Works
Director Jeff Zager, Craig Martin, Jessica Kaufman, Nancy Dorr, Christine
Lusk, Town Accountant Sharon Angstrom, David Zeek, Jane Kinsella and
Office Manager Paula Schena
Minutes Respectfully Submitted By: Secretary
Topics of Discussion:
Discussion /Action Items
Chris Caruso called the School Committee to order and Daniel Ensminger called the Board of
Selectmen to order.
Mr. Dockser reviewed the meeting schedule. He noted that the general economy is doing
pretty well; the State is okay with revenues; and the Town budgets are more favorable. He
feels we need to highlight what is not being done. Unmet needs include 2020, funding full
day kindergarten, etc. Revenue enhancements include a proposition 2 1/2 and economic new
growth.
Mr. Dockser noted that the goal is to look out two years in advance; set rates for healthcare
and state aid and decrease capital slightly.
Ms. Angstrom noted that revenues are $1.8 million
property taxes and delinquent taxes. She noted that
Motor vehicle excise increased 11% which is up tc
increased $343,905. The expenses were $1.8 millior
$8.5 million for a total cash reserve of $9.95 million.
were generating $1' million in reserves each year
$1,552,950.
over budget including excise taxes,
$1.3 of that was one time payments.
$3.15 for FY15. New growth has
under budget and cash reserves are
She noted that from FY10 to FY14 we
The general stabilization fund is
Page 1 1 n
Finance Committee Minutes - October 29. 2014 - page 2
The Town Manager noted that new growth is hard to predict. The Library debt exclusion will
increase taxes 3 %. The Finance Committee agreed to use 2.50% for state aid and if we
don't get that from the state we will use reserves. We will also use $1.70M in free cash to
balance the FY15 budget. Surprises would include an increase in state aid, new growth as a
result in good planning and development efforts; and the RMLD is threatening to eliminate
our yearly payment. Health insurance is increasing nationally from 8% - 14 %. The Town is
in health insurance negotiations right now and we will know mid - December what the rates
will be. The Finance Committee has agreed to an 8% increase and use free cash if it is
more than that. Energy costs are increasing 5% and out of district special ed will increase
4%-5%.
The Town Manager noted that if no free cash is used in FY16 then there will be cuts. If we
use free cash then the operating budget will be hostage to accommodated costs. Revenues
will increase 3% and accommodated costs will be 5% increase. We are not providing the
services that the community wants. The state is doing well but they are not interested in
increasing state aid because they have other things to do. The Town Manager noted that it
takes $70 million of new development to yield $1 million in property tax revenues. He
noted that the Finance Committee started talking override last year. It is not easy to get an
override and he suggests if we go for an override to go for the large amount. He also noted
that we won't get an override with $8 - $10 million in the bank. The Finance Committee
has agreed to cut $200,000 out of capital.
Mr. Dockser asked for questions or comments.
Ms. Webb asked how we can communicate this. We need to figure out an approach. Mr.
Dockser indicated we need to get the word out to the residents and Town Meeting. He
noted that we've been using $1.7 and $1.9 million in free cash and we are still generating
$1 million in free cash each year. He suggests using 2.50% as a guideline by using $1.7
million per year.
Ms. Landry noted that state aid is unknown so we should be conservative based on what
happened last year. The Governor's budget will come out in March due to a new Governor.
Ms. Perry noted that she likes the approach we are taking in using free cash as a buffer for
health and state aid. If we see a double digit increase in health premiums we should be
outraged. The Town Manager noted that the Town's consultant said to budget 14 %. One
carrier will give us a two year rate. We are a tough demographic pool.
Ms. Webb asked if the 8% is built into the $1.7 million in free cash and it was noted that is
additional.
Ms. Landry asked if we can raise the numbers after the health insurance number comes in
and Mr. Dockser indicated no, that we are trying to help the departments build their
balanced budgets now.
Mr. Robinson asked if the consultant use our loss experience or MIIA's experience in getting
the 14% but that is not consistent with what is out there. The Town Manager noted that
where we are today is very low and in fact we should be 10% higher. We are in
negotiations and he can't say much more on the issue.
Mr. McNeice noted that $1.7 million is a realistic number because each year we regenerate.
We are leaving ourselves enough runway to react.
The Town Manager noted that the operating budget over the past three years has increased
3%- 3.50 %.
Page 1 2 O
Finance Committee Minutes - October 29, 2014 - page 3
Ms. Webb noted that there will be cuts and people will not be happy. She doesn't want to
start something we can't finish. Some programs are three years. The Governor's late
budget won't help. She feels this is the beginning of a much faster course of destruction.
Bill Brown noted that in 1915 there was the same problem with the schools. They weren't
spending enough on education. There are lots of things he needs and can't afford because
he has to pay his tax bill. When will it ever end? Mr. Dockser noted that the Town needs to
speak about what we need.
The Town Manager noted that last year we discussed adding two Dispatchers at $80,000.
We decided to wait to see if it was sustainable so the money was taken away. The Finance
Committee needs to be careful of the message they are sending. Recklessness is not what
we want. Mr. Dockser noted that if the Dispatchers were not hired then they were not as
high a priority as indicated.
Ms. Webb noted that there is even less money to work with in year two and that effects this
year's decisions. This is even more difficult because it won't be sufficient. She won't make
cuts to get attention. Mr. Dockser noted that unmet needs need to be communicated.
Linda Snow Dockser asked how we proceed to find revenue raisers. She noted that an
override won't go if we have money in the bank.
The Town Manager noted that many elderly residents have stronger feelings than Bill
Brown. The Library project - absent free cash scenario is not good. The outlook looks
poor.
Mr. Dockser suggested looking at the Community Preservation Act and Mr. Ensminger noted
that the Community Preservation Act will not do what we need. Mr. Lydecker agreed that if
you add it all up it's not a lot of money - maybe $1 million.
Bill Brown noted that consolidation doesn't always save money. Consolidating the cemetery
department with DPW will cost us money. Many towns have separate cemetery
departments.
Mr. Halsey noted that a resident read in the Chronicle that his taxes were going to increase
3.50% so he came to the tax classification hearing and found out that the tax rate actually
went down, but his house value increased. Mr. Halsey responded to Bill Brown's remark
that if we want what Lexington has then we have to pay the higher taxes.
Mr. Grimes noted that he was on the Finance Committee during the last override. The Town
had spent all of its free case and didn't do capital. The Finance Committee's policy is to
have 5% free cash and to fund capital. He strongly suggested that the Town not wait until
we are at zero. We have lived 10 years within the proposition 2 1/2 and there are a couple of
things driving the budget that are out of our control. He suggested looking at databases
and see what other towns are doing.
A resident noted that if we talk override then we do need to talk cuts. She suggested
having a trash fee or cutting back to trash pick -up two times a month. The Town Manager
noted that will never work. We squeezed that issue already. A trash fee is a different story
though.
Ms. Webb noted that "free cash" is a bad name and we should re -label it. The Town
Manager noted that other communities have less free cash but have a lot of separate funds
to disguise the free cash. Ms. Herrick noted that we have an AAA bond rating due to the
amount of free cash we have.
Page 1 3
Finance Committee Minutes - October 29, 2014 - page 4
A motion by Perry seconded by Herrick to sue $1.7 million in free cash to balance
the FY16 budget was approved by a vote of 8 -0 -0.
Linda Snow Dockser suggested that the leadership send messages to the press to have
more control over what is being printed.
The Board of Selectmen, School Committee and Library Board of Trustees adjourned at 9:17
p. M.
The Town Manager excused himself from the meeting as the Finance Committee had a brief
discussion about the subcommittee investigating procurement activities.
Approval of Minutes
A motion by Perry seconded by Merry to approve the minutes of October 9, 2014
was approved by a vote of 8 -0 -0.
There was a discussion about the subcommittee minutes and the Town Manager said he
would inquire with Town Counsel if only the four members involved were eligible to vote or
if a vote of five members total were required to approve any minutes.
A motion by Perry seconded by Landry to adjourn the meeting at 10:15 p.m. was
approved by a vote of 8 -0 -0.
Respectfully submitted,
Secretary
Page 14 � / �
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Town of Reading
Meeting Minutes
Board - Committee - Commission - Council:
Finance Committee
Date: 2014 -12 -08
Building: Reading Town Hall
Address: 16 Lowell Street
Purpose: General Business
Attendees: Members - Present:
Time: 8:00 PM
Location: Conference Room
Chairman Mark Dockser, Vice Chair Paula Perry, Members Marc Moll, Paul
McNeice, Peter Lydecker, Craig Merry, Karen Herrick, and Anne Landry.
Members - Not Present:
Others Present:
Town Manager Bob LeLacheur, Town Accountant Sharon Angstrom,
Administrative Assistant Caitlin Saunders, Reading Memorial Light Board
Chairman Dave Talbot and the Bylaw Committee.
Minutes Respectfully Submitted By:
Topics of Discussion:
Mr. Dockser called the meeting to order at 8PM.
The Bylaw committee joined the meeting to discuss the Permanent Building Committee
(PBC) which is Article 6.
The new committee would be responsible for management and oversight of any major
building expecting to exceed $2 Million. The committee would have five core members and
then the project sponsor can vote two members in. Also, if there are any staffing
requirements by state, that can add two more members that meet those qualifications,
getting the committee to a total of nine possible members.
Town Counsel feels nine members are sufficient to meet state regulations.
A question was raised asking if the $2 Million number is permanent or if it can be tweaked in
the future when $2 Million isn't what it is today.
The Bylaw Committee said they hadn't talked about that but don't see why that would be a
problem.
Ms. Perry asked if there was any way to debate the $2 Million number and the Bylaw
Committee said they came up with $2 Million so that the Committee wasn't bombarded with
useless maintenance projects that wouldn't require their assistance.
The Committee will be kept updated with current inventory/stock to better see what is
happening/ future outcomes.
Each project essentially will have their own distinct building committee with members that
specialize in things that will be happening in that project.
Page 1 1
Finance Committee Minutes - December 8, 2014 - page 2
The sponsoring agency for each project will be responsible with providing the two members
to the committee.
The PBC reports to Town Meeting.
Ms. Perry made a motion to accept Article 6, second by McNeice, and approved
with an 8 -0 -0 vote.
Ms. Perry will present to Town Meeting.
The Bylaw Committee leaves the meeting at 8:35 PM.
The Finance Committee discusses Article 3 to amend Capital Improvements in the FY15
budget. A few changes included adding money for new phone services at the Town Hall and
garages, a new electronic speed alert sign for the Police Department, and some technology
repairs to the video surveillance at the Police Station.
Mr. McNeice made a motion to recommend Article 3, second by Ms. Perry and
approved with an 8 -0 -0 vote.
Ms. Herrick will report on this Article to Town Meeting.
The Finance Committee then discusses Article 4 which is about the pay class study that was
recently done for the Town. We had budgeted $75,000 for it but the results came back
showing we need about $400,000. We cannot afford to do it all right now but asking for
enough to cover the first step.
Ms. Perry made a motion to recommend Article 4, second by Mr. Lvdecker and
approved with an 8 -0 -0 vote.
Mr. McNeice will report on this Article to Town Meeting.
The Finance Committee discusses part of Article 7 where a slight change is made in the
Charter to the Finance Committee at FINCOM's request.
Mr. McNeice then updated the Committee on the happenings in the Subcommittee. He
explained they interviewed three firms in which one did not end up bidding, one gave a full
proposal and one gave half of a proposal. The firm the Subcommittee is recommending to
FINCOM has a three step approach. After each phase the firm will come back to the
subcommittee and present them with their findings and subcommittee will report back to
FINCOM and keep them updated.
The firm will be frequently checking in with reports and recommendations so the committee
can decide if they want to keep moving forward or not.
RMLB Chair Mr. Talbot asked if phase one comes back clean for RMLD, is that it for the
investigation for RMLD?
Mr. McNeice said it would be the end of the digging into the books for RMLD but RMLD
would still be included in the other phases as far as when they do a general look over of
policies for all the departments within the town.
Mr. Talbot also mentioned he would like the RMLD to start working with the town more as
far as providing more services i.e. solar panels on the schools which in the long run would
save the town money.
Page 1 2
(S 1
Finance Committee Minutes - December 8, 2014 - 1a4e 3
Ms. Herrick made a motion to approve Sullivan & Powers bid as written, second by
Ms. Landry and approved with an 8 -0 -0 vote.
Mr. Talbot then cleared up one more rumor about the RMLD not wanting to pay the Town.
Mr. Talbot said he is unsure where that rumor came from and that it is absolutely untrue.
He mentioned the only time payment to the town got brought up recently was that they
would consider subtracting any costs this investigation might have to RMLD from the
payment to the town. However after this meeting, he is more aware of what is going on
and does not think that will happen.
Ms. Perry made a motion to adjourn at 9:50 PM, second by Mr. McNeice and
approved with an 8 -0 -0 vote.
Respectfully submitted,
Secretary
Page 1 3 Oq
IT TALLAGE - LLC
January 9, 2015
Finance Committee
Town of Reading
16 Lowell Street
Reading, MA 01867
Re: MMA Annual Meeting
Dear Members of the Finance Committee:
The 2015 MMA Annual Meeting is just a couple of weeks away on January 23rd and January
24th. Tallage will once again have a booth at the Trade Show and we are looking forward to meeting
with municipal officials from across the Commonwealth to discuss how cities and towns can eliminate
or at least reduce their property tax receivables at no cost.
It has been a busy time with regards to tax title sales. In the last three months the following
communities have had tax title sales and brought in millions of dollars of revenues from delinquent
property taxes under MGL. Ch 60 Section 52.
Braintree — Treasurer Barbara Walls, Tax Title Sale on September 3, 2014
Dartmouth — Treasurer Greg Barnes, Tax Title Sale on November 14, 2014
Quincy — Treasurer Deb Coughlin, Tax Title Sale on December 4, 2014
Templeton — Treasurer Kate Myers, Tax Title Sale on November 5, 2014
Uxbridge — Treasurer Nick Federico, Tax Title Sale on October 29, 2014
Weymouth — Treasurer Bill McKinney, Tax Title Sale on October 21, 2014
Other recent tax title sales include Hopedale, Lowell, Orange, Paxton, Somerset, Spencer, Ware,
Westport, West Springfield, Worcester & Yarmouth.
You may not know that municipalities can assign tax titles even if they have already been filed
by your attorneys in Land Court. Under G.L. c. 60, §52, municipalities can sell their tax liens at any
time before the right of redemption is foreclosed. The assignee (purchaser) steps into the shoes of the
municipality, and assumes all of the municipality's rights and obligations under the law. The enclosed
brochure explains how these auctions work, and how they can be an effective tax collection tool for
cities and towns, eliminating the need to chase down delinquent taxpayers and initiate costly litigation.
Please stop by Booth #1128 at the Trade Show and say hello, or if you'd like to schedule a
meeting, please contact me at Bill.Cowin @TallageLLC.com or 617 -543 -7214.
Yours truly,
Bill Cowin
T TALLAGE • LLC • 165 Tremont Street, Suite 305, Boston, MA 02111
,o
Powers & Sullivan, LLC
Certified Public Accountants
December 22, 2014
Town of Reading
Town Hall
16 Lowell Street
Reading, MA 01867
To the Reading Finance Committee:
100 Quaunal)(mitt Park%vav
suite 101
WAoiidd. NIA i11Ktin
'C. 781-914-1704)
F. 7,S1-914-1701
������.powcrsandsullir,tn.com
Thank you for the opportunity to provide a quote to conduct an agreed -upon procedures engagement relating to
the procurement policies, procedures and activities of the Town of Reading, the Reading School Department and
the Reading Municipal Light Department (RMLD). This letter is intended to confirm our understanding of the
specific procedures that you would like us to perform. The engagement will be conducted in accordance with the
attestation standards established by the American Institute of Certified Public Accountants.
We understand that you are responsible for making all financial records and related information available to us
and are responsible for the accuracy and completeness of that information.
We agree that we will design our testing to verify compliance with Massachusetts General Laws (MGL) Chapters
30B, 149 and 7; the Office of Inspector General's publication "The Chapter 30B Manual: Procuring Supplies,
Services and Real Property "; and any Town, School or RMLD internal procurement policies. Our primary focus
will be related to the compliance procedures related to the disposal of surplus supplies, scrap, motor vehicles,
machinery, equipment, tools, computer equipment, furniture and any other property with salvage value. We have
not been requested to include the sale of real estate or buildings as part of this engagement. These procedures will
be performed on the activity from July 1, 2012 through June 30, 2014.
Our secondary focus will relate to reviewing the remaining internal procurement policies and make
recommendations for improvements. We have not been requested to test any purchasing activity as part of this
engagement.
We expect to complete this engagement in phases and report back to the Finance Committee with a summary of
findings at the end of each phase. Based on our initial findings, it will be the Finance Committee's choice
whether it will be beneficial to continue to the next phase. As each phase is performed, we may suggest that it
would be cost effective to add or remove procedures based on the results of our testing. The Finance Committee
will be notified of any proposed changes and we will follow their decision. We will perform the following
procedures deemed necessary and agreed to by you.
Phase 1
In FY2014, the RMLD sold three vehicles that had been determined to be surplus property for a total of $350 to a
sole bidder, an RMLD employee. It is our understanding that these transactions were subjected to an internal
review that resulted in the employee returning the vehicles and required changes in certain policies. We have
been requested to conduct an independent review of these transactions. Our procedures will include the
following:
• Review the RMLD's written policies in place at the time of the sale related to the disposal of surplus
property.
Pon
• Review the Town's written policies in place at the time of the sale related to the disposal of surplus
property.
• Review the new written policy for the Town and RMLD with respect to the disposal of surplus property.
• Review the documentation that determined these vehicles were surplus.
• Review the documentation that estimated the market value of each vehicle.
• Interview RMLD management and employees that participated in these transactions.
• Interview any third parties that may have knowledge of specific disposal transactions or other matters
brought to the Town's attention.
• Request permission from RMLD to discuss these transactions with their independent auditor.
• Examine all documents related to these transactions.
• Examine the process used by management to approve all elements of these transactions.
• Review any independent review report on these transactions conducted by the RMLD, Town or
Independent Auditor.
• Read the RMLD board minutes that relate to these transactions.
• Complete a report on our findings and recommendations.
Our estimated maximum fee for completing these agreed -upon procedure $5,000.
Phase 2
The second phase of this engagement is to determine the scope of potential sales of surplus property for all Town
Departments, the School Department and the RMLD for the two year period July 1, 2012 through June 30, 2014.
Once the number, type and dollar value of the disposal transactions are identified, we will evaluate the risk
associated with each department and transaction. We will report our findings to the Finance Committee along
with our recommended procedures for Phase 3. Our procedures will include the following:
• Develop a checklist /questionnaire to distribute to each department head to assist in documenting their
disposal procedures; type of assets normally expected to be disposed; and to provide us with a listing of
all surplus property sold, disposed or traded -in during the last two fiscal years.
• Interview all department heads and their staff to discuss the completed checklist /questionnaire.
• Provide each department, as needed, with any follow -up questions in writing based on the interview.
• Review property insurance records for the last three years to determine if any equipment or vehicles were
disposed of during the last two fiscal years.
• Examine accounting ledgers for any miscellaneous revenue received for sale of surplus property.
�a
Request records from the Chief Procurement Office and Procurement Office of all disposals of surplus
property over the last two fiscal years.
• Complete a report that summarizes the disposals we identified along with our risk assessment by
department and type of disposal. We will select a representative sample of transactions we will be
recommending to test for compliance in Phase 3.
• We will review our report with the Finance Committee to determine the scope of Phase 3 testing and
actual agreed -upon procedures.
Our estimated maximum fee for completing these agreed -upon procedure s $15,000.
Phase 3
We will provide a listing to each department for any items selected for testing with a checklist of all
documentation to be provided. The actual compliance tests will be tailored to each department and type of
disposal. Until we complete Phase 2 we cannot definitively list the exact procedures but we expect these
procedures to include the following:
• Review the written procedures required for surplus property with an estimated value of less than $10,000.
• Examine the supporting documentation for these types of disposals for compliance with the internal
procedures.
• If no internal written procedures exist, examine the process of how the surplus property was disposed
against best practices.
• Review the initial estimate of value is reasonable and is less than $10,000.
• Trace all proceeds from the sale to a deposit recorded by the Treasurer and General Ledger.
• Review the written procedures for surplus property with an estimated value of more than $10,000. For
property with a resale or salvage value of $10,000 or more, Chapter 30B requires that either a sealed bid
or public auction method be used.
• We will examine the documentation to support these procedures and test, at a minimum, the following:
• Required Notice of Sale
• Required a Rule for Award
o Advertisement of the Sale
• Bid Opening Requirements
• Public Auction Requirements
• Online Auction Requirements
• Recording the Sale or Sales Agreement Requirements
o Non - collusion Form Executed
o Trade -In Requirements
Complete a report to the Finance Committee on the results of our procedures. Based on the results, we
will provide a recommendation to either stop testing or to expand the scope for additional testing based on
our risk assessment.
�3
Our estimated maximum fee for completing these agreed -upon procedures
The fee for our services is based on a blended rate of $150 per hour. This fee estimate is based on anticipated
cooperation from your personnel and the assumption that unexpected circumstances will not be encountered
during the engagement. If significant additional time is necessary for any particular issue, we will discuss it with
you and arrive at a new fee estimate before we incur the additional costs.
We will schedule a time to complete this engagement at your earliest convenience.
We appreciate the opportunity to be of service to you and believe this letter accurately summarizes the significant
terms of the engagement. If you have any questions or comments, please feel free to contact me. If you agree
with the terms of the engagement as described in this letter, please sign the enclosed copy and return it to us.
Sincerely yours,
Powers & Sullivan, LLC
Accepted by:
1�
APPOINTMENTS TO BECOME EFFECTIVE JANUARY 14, 2015
Finance Committee
Term: 3 years (9 years maximum) 1 Vacancy
Appointing Authority: Finance Committee Appointment Committee
Present Member(s) and Term(s)
Paula Perry
Vacancy
Marc Moll
Anne Landry
Craig Merry
Peter Lydecker
Karen Gately Herrick
Mark Dockser
Paul McNeice
Candidates:
Charles Ehl
Matthew Enderwick
Cory Fox
David Nashat
Kellen Scarpitto
Vanessa Alvarado
Orig. Term
Date Exp.
40 Beaver Road
(10)
2017
( )
2015
41 Richards Road
(14)
2017
15 Center Avenue
(14)
2017
187 Sanborn Lane
(14)
2016
7 Beaver Road
(14)
2015
9 Dividence Road
(12)
2015
10 Beaver Road
(10)
2016
20 Johanna Drive
(12)
2016
*Indicates incumbents seeking reappointment
�5
kECEIVED
[OWN CLERK
1._ADING, MASS.
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Housing Authority
.—Human Relations Advisory Committee
_,V:B TA Advisoi-y Committee
Ivielropolitan Area Planning Council
_.Aysric Valley Elder Services
_,ecrcatior. Committee
_,i6d'LD Clilzms Advisory Board
Town �`�ole;st (_,ommittee
_ Commi-LIce
\N'es wl' Sweet Historic District Commission
Econo: T,
1 0
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J VV\P \n -cr-, 2-0 W
-6 Z__
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1014 FEB - 3 AM If: S 2
APPLICATION FOR APPOINTMENT TO BOARDS /COMMITTEES /COMMISSIONS
Name: EnC)cr,:o a ,C- %< Mc-4 �� J
(Last) 1� (First) (Middle)
Address:. 71 GJ 6
Date: Q &/r
Tel. (Home)Z�-/._ ?Y' - ,w
Tel. (Work) & (7- (J ::03 3c/
(Is this number listed ?)
Occupation: (( r-)( )4r,11+ # of years in Reading:__
Are you a registered voter in Reading? Yea e -mail address: y*�q e- InLct') � Q G kD , cot-1
Place a number next to your preferred position(s) (up to four choices) with #1 being your first priority.
(Attach a resume if available.)
TAnimal Control Appeals Committee
Audit Committee
.Board of Appeals
Board of Cemetery Trustees
Board of Health
_Board of Registrars
____Bylaw Committee
Celebration Committee
Cities for Climate Protection
Commissioner of Trust Funds
Community Planning & Development Comm.
Conservation Commission
_Constable
Contributory Retirement Board
~_Council on Aging
_Cultural Council
_Custodian of Soldiers' & Sailors' Graves
(Economic Development Committee
—FaILStreet Faire Committee
mane Committee
_Historical Commission
Housing Authority
_Human Relations Advisory Committee
`MBTA Advisory Committee
_Metropolitan Area Planning Council
_Mystic Valley Elder Services
_Recreation Committee
_RMLD Citizens Advisory Board
_Town Forest Committee
_Trails Committee
_West Street Historic District Commission
Other
Please outline relevant experience nfo`r the position(s) sought:
MBA F'IACiAC -- rAnd lY(1W L l � ORLVr -�-
10-f` Yel�rS c_d VtNc,lftoF,`1LA eWprl
Uo(,5� A toot,, 59r)c.c,4-t'o(, `,4j 1
(JOSS A I�Mn� ►�sSo � i��ru„ -' � rrnclr�Ce c� �J T ,; t )�1e l c°n
R,
RECEIVED
Town of Reading, WN C4�ERK
LNG. MASS.
Application for Appointment to Boards /Ca T(C t* isms
Name: Fax Cory B. Date: 1/17/14
(Last) (First) (Middle)
Address: 222 Haverhill Street _ Tel. (Home) 781 -944 -3424
Tel. (Work) 781- 254 -0167
(Is this number listed ?) no
Occupation:_ Attorney # of years in Reading: 4
Are you a registered voter in Reading? Yes e-mail address: cfox rrf- law.com
Place a number next to your preferred position(s) (up to four choices) with #1 being your fir4t priority.
_ Animal Control Appeals Committee
_Audit Committee
Board of Appeals
Board of Cemetery Trustees
_Board of Health
_Board of Registrars
Bylaw Committee
Celebration Committee
yClimate Advisory Committee
Commissioner of Trust Funds
Community Planning & Development Comm.
Conservation Commission
Constable
^Contributory Retirement Board
^_Council on Aging
_Cultural Council
Custodian of Soldiers' & Sailors' Graves
_Economic Development Committee
2 Finance Committee
Historical Commission
4 Housing Authority
Human Relations Advisory Committee
`MBTA Advisory Board
_Metropolitan Area Planning Council
^Mystic Valley Elder Services
RCTV Board of Directors
Recreation Committee
RMLD Citizens Advisory Board
Town Forest Committee
Trails Committee
West Street Historic District Commission
1 Ad Hoc Committee Zoning_
3 Other Board of Library Trustees
Please outline relevant experience for the position(s) sought: (feel free to attach a resume or other
statement of interest/qualifications).
I feel that my education and past experience working in Massachusetts government and politics along
with experiences as an attorney working . directly with local cities and towns on real estate matters
provides me with the knowledge and experience that would allow me to assist the Town of Reading in a
yariety of positions Attached for your review please find my resume.
IQ
Cory B. Fox
222 Haverhill Street
Reading, MA 01867
781 - 254 -0167
cfox @rrf- law.com
ADMITTED: Massachusetts Attorney 2008 - Present
• BBO # 673505
EDUCATION: New England School of Law, Boston, Massachusetts 2004-2008
• Juris Doctor Degree
• Attended evening classes while working full time
as a paralegal at Rollins, Rollins & Fox
Westfield State College, Westfield, Massachusetts 1996 -2000
• Major: Political Science
• Minor: Economics
• Internship with Massachusetts Governor's Office
• Internship with Massachusetts Lottery Commission
EXPERIENCE: Rollins, Rollins & Fox, Newton, Massachusetts 2003 — Present
• Represent buyers, sellers and lenders in real estate transactions
• Represent clients before Massachusetts Courts
• Draft and negotiate contracts
• Draft and file corporate documents
• Draft and execute estate planning documents
• Legal research and writing
ATTRIBUTES:
Massachusetts Treasurer's Office & Shannon O'Brien
Campaign for Governor, Boston, Massachusetts 2000 -2003
• Executive Assistant to State Treasurer and Gubernatorial Candidate
• Managed all aspects of the Treasurer's /Candidate's schedule
• Attended all events, appearances and meetings with the
Treasurer /Candidate ,
• Coordinated media and public relations
• Acted as public liaison for the Treasurer's Office and Campaign
• Massachusetts Notary Public
• Licensed Massachusetts Real Estate Broker
a
rRECEIVED
TOWN CLERK
zEAOING. MASS.
APPLICATION FOR APPOINTMENT TO BOARDS /COMMITTRESIGOMMISS
�j
Name• ? -. ►'iG{ rev + A Datc - --
(Last) (First) (Middle)
Address:. awl MA iv\ Tel. (Home)__( `�t{q
Tel. (Work) 417 4 y Y 111
`j j (Is this number listed ?)
Occupation:_ Y 5 Ye–Y- J) 0ej jef # of years in Reading:
Are you a registered voter in Reading? YES e -mail address: clex, "c�,►�eS
Place a number next to your preferred position(s) (up to four choices) with #1 being your first priority.
(Attach a resume if available.)
_Animal Control Appeals Committee
Audit Committee
_ _Board of Appeals
_Board of Cemetery Trustees
_Board of Health
_Board of Registrars
,Bylaw Committee
Celebration Committee
_Cities for Climate Protection
4 Commissioner of Trust Funds
_Community Planning & Development Comm.
Conservation Commission
~Constable
'Contributory Retirement Board
^Council on Aging
Cultural Council
Custodian of Soldiers' & Sailors' Graves
_&Economic Development Committee
_Fall Street Faire Committee
,,2Finance Committee
Historical Commission
^ Housing Authority
_Human Relations Advisory Committee
MBTA Advisory Committee
_—Metropolitan Area Planning Council
_Mystic Valley Elder Services
_Recreation Committee
_RMLD Citizens Advisory Board
Town Forest Committee
Trails Committee
~West Street Historic District Commission
~other
Please outline relevant experience rfor �the position(s) sought:
L�.s ?ir►r�_tt�...�!�.1���C �!?'� J_!5�.�t.�.S.s' ✓�CH
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�►IMnC� �ecw�e�✓ ,f�. Q en�i erti (� +� i vK�S i f �t
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1014 JAN 2 1 PM 1: 52
APPLICATION FOR APPOINTMENT TO BOARDS /COMMITTEES /COMMISSIONS
Name: ,'�GarR; t-+n ! {t I key R Date: i />.o l ao i 4
(Last) (First) (Middle)
Address:_ �ti ► r4 Lel^
Tel. (Home) ElLj9 4 117 ?
Tel. (Work) bi?- S4a -L70-2_X 16
(Is this number listed ?) No
Occupation: Re-ra- k i flee (k +c e4- i 4mi +-t, I- L- # of years in Reading: a3
Are you a registered voter in Reading? e-mail address: Ke t len_
Place a number next to your preferred position(s) (up to four choices) with #1 being your first priority.
(Attach a resume if available.)
_ Animal Control Appeals Committee
Audit Committee
Board of Appeals
_Board of Cemetery Trustees
_Board of Health
_Board of Registrars
Bylaw Committee
Celebration Committee
_Cities for Climate Protection
_Commissioner of Trust Funds
Community Planning & Development Comm.
Conservation Commission
`Constable
_Contributory Retirement Board
Council on Aging
_Cultural Council
_ Custodian of Soldiers' & Sailors' Graves
Economic Development Committee
_Fall Street Faire Committee
J_Finance Committee
Historical Commission
Housing Authority
_Human Relations Advisory Committee
_MBTA Advisory Committee
_Metropolitan Area Planning Council
_Mystic Valley Elder Services
_Recreation Committee
RMLD Citizens Advisory Board
Town Forest Committee
^Trails Committee
^_West Street Historic District Commission
____Other
Please outline relevant experience for the position(s) sought:
Pleeuz- fer, o4f,,j:h rero.�.e.
0a,
Kellen Scupitto
34 Sandra Lane, Reading, MA 01867
Kellen.Scarpitto@gtnail.com
781 -864 -2155
EDUCATION University of Connecticut, Storrs, CT
Bachelor of Arts, Economics, May 2012
University College Dublin, Dublin, Ireland
Study Abroad, January 2011 -May 2011
WORK iCapital, LLC, Boston, MA
HISTORY Investment Research Associate, August 2013 - Present
• Assist in the investment review and evaluation process, making recommendations for changes,
implementing changes, and ensuring consistent adherence to the overall process.
• Conduct research activities including performance reporting and supervising in research efforts.
• Develop economic forecast information, maintain tactical asset allocation for model portfolios, and
investigate new investment opportunities for clients and the organization.
• Perform research and initial screenings of mutual funds, stocks, and bonds.
iCapital, LLC, Boston, MA
Investment Committee Member, August 2013 - Present
• Serve on the internal iCapital, LLC Investment Committee with Chief Executive Officer and Chief Market
Strategist.
• Assist Chief Executive Officer sitting in on client Investment Committee meetings.
• Continuously discuss better ways to serve both our clients and organization in helping to achieve our overall
goals.
Brown Brothers Harriman, Boston, MA
Operations Specialist 11 Corporate Actions, November 2012- February 2013
• Administered clients' accounts related to global equities and informed them of pending corporate actions
that were deadline sensitive.
• Operated in a dynamic, fast - paced, deadline driven, team environment of thirteen individuals.
ING Financial Partners, Boston, MA
Financial Adviser, May 2012 - September 2012
• Worked with mentor to discuss and analyze clients' financial needs; developed a customized financial plan
to address clients' outlined goals.
• Established a strong relationship with clients and provided ongoing consulting services .resulting in client
callbacks.
Dynamik Sports, Reading, MA
Sales Associate, April 2008 - August 2012
• Collaborated with associates in selling athletic equipment, promoting a positive company image.
• Demonstrated leadership through supervision of store and employees when owner was not present.
LEADERSHIP UConn Investment Society, University of Connecticut, Storrs, CT
Founder and President, August 2011 -April 2012
• Founded a club to bring together students sharing the common interest of investing.
• Organized a list of professional speakers to present and inform students on the current market.
• Conducted biweekly evaluation on specific stocks members were required to monitor.
ACTIVITIES Economics Society, University of Connecticut, Storrs, CT
Member, August 2009 -April 2012
Sport Business Association, University of Connecticut, Storrs, CT
Member, August 2010 -April 2012
Law and Business Society, University of Connecticut, Storrs, CT
Member, August 2010-April 2012
HuskyMates, University of Connecticut, Storrs, CT
Exchange Student Partner, August 2011 -April 2012
Fc� °l
LeLacheur, Bob
From: Erin Gaffen <eringaffen @gmail.com>
Sent: Tuesday, January 13, 2015 1:49 PM
To: Finance
Subject: Support for modulars
Dear Mark Dockser, Paula Perry, Anne Johnson Landry, Craig Merry, Paul McNeice, Karen Herrick, Marc Moll, and Peter
Lydecker:
I am writing to urge you to support the Reading Public School Committee's plan for temporary
classroom space. My name is Erin Gaffen, and I am the parent of a grade 3 student at Joshua Eaton,
a kindergarten student at Joshua Eaton, and a two- year -old. I feel that Joshua Eaton has a reached a
critical point with the Level 3 rating as a result of the declining MCAS scores over the past few years,
overcrowding in the kindergarten and 5th grade, and a definite overall lack of morale.
Supporting the Reading Public School Committee's plan is critical and necessary because this
additional temporary classroom space will:
1. Provide a sufficient number of classrooms to keep elementary class sizes at the numbers that the Reading Public
Schools has traditionally conformed to (18 -22 students per classroom grades K -2). My son is currently in a class of 24
students, and the other two kindergarten classes each have 25. Even with the addition of full and part-time aides, there is
no way that they can receive the level of attention and education that every kindergarten student in this town deserves. It
is unacceptable to me that classes sizes are allowed to be so large at our one school. I feel it should be unacceptable to
you too.
2. Help more Reading residents send their children to their "neighborhood" school throughout their elementary school
years. We know of at least five additional students who will or would like to join Joshua Eaton for grade 1 next year. These
families either already have a student attending JE or live within a short walking distance from the school. That will bring
the grade to at least 78 students. Again, if these students were to be placed into only three classrooms these class sizes
would be grossly off from the rest of the town, in every elementary grade.
3. Keep Reading an attractive town to families by providing the option of tuition -based full day kindergarten.
4. Address the rise in enrollment in Kindergarten and full day kindergarten in Reading, thereby giving families that wish
to or need to send their child to full day kindergarten that opportunity.
5. Support the research that shows the importance and value of full day Kindergarten for all students. There is no
denying that the demands placed on Kindergarten teachers and students has shifted considerably in the last few years.
Kindergarten is far from what it was when I was a child. It is even different from when my 3rd grader attended a few years
ago. The curriculum is more rigorous. This continues into grade 1 and beyond. The full -day model best prepares students
to receive the kindergarten curriculum and to have the best social opportunities in order to adapt to the elementary school
environment. Currently, Joshua Eaton uses the integrated model. My son tells me repeatedly that the class rarely has
recess with the half -day students. There is simply too much material they have to cover.
6. Help keep the Reading Public School system competitive with neighboring towns by providing the opportunity for full
day Kindergarten for the largest number of students possible.
a3
Now is the time to keep Reading Public Schools and students on the right track for the future by
supporting the plan of the Reading Public School Committee. Thank you for your time and
commitment.
Sincerely,
Erin Gaffen
15 Hemlock Road
781 - 779 -1571
naq
0� OF
Oyc
y T
e
,SJ9''NCORPOP�
Office of the Town Clerk
781 - 942 -9050
Name:
Town of Reading
16 Lowell Street
Reading MA 01867
RECEIVED
TOWN CLERK
,•.DING. MNSS,
101 S JAN 13 P b= ® U
fax: 781 - 942 -9070
website: www.readingma.gov
Application for Appointment to
Boards. Committees and Commissions
AI ✓grad 0 VoweSS4 . L
(Last)
Address:
(First)
7 6-rvod s gPao'n
(Middle)
/,,'*7A
�oO q ' r
Phone (Home): 78 J / Phone (Work):
Date: f!
Which number should be listed? / -/,,nZ
Occupation: AActng 4S�iai-e n,- Rye An) Crev Number of years in Reading:
Are you a registered voter in Reading? E -mail address: V10esrq_ af'yargdc 1 °f � -co.K
Place a number next to your preferred position(s) (up to four choices) with number 1 being your first
priority. (Please attach a resume if available)
Animal Control Appeals Committee
_ Audit Committee
Board of Appeals
Board of Cemetery Trustees
Board of Health
Board of Registrars
Bylaw Committee
_ Celebration Committee
_ Cities for Climate Protection
_ Commissioner of Trust Funds
Community Planning & Development
_ Conservation Commission
_ Constable
Contributory Retirement Board
Council on Aging
_ Cultural Council
Custodian of Soldiers' & Sailors' Graves
_ Economic Development Committee
Finance Committee
_ Historical Commission
Housing Authority
Human Relations Advisory Committee
MBTA Advisory Committee
Metropolitan Area Planning Council
Mystic Valley Elder Services
_ RCTV Board of Directors
Recreation Committee
RMLD Citizens Advisory Board
_ Telecommunications and Technology
Advisory Committee
Town Forest Committee
—Trails Committee
_ West Street Historic District Commission
Other
Please outline relevant experience for the position(s) sought:
��u� 4 0 /.-,- g r aday 2 'l' " � -d o s'ty�le� ct �- �Kry4
LeLacheur, Bob
From: Sarika Verma Tomar <saruverma @gmail.com>
Sent: Wednesday, January 14, 2015 4:15 PM
To: Finance
Cc: Sonit
Subject: Modular Classrooms
January 14, 2015
Town Finance Committee /Town Meeting Member)
Town Hall
16 Lowell Street
Reading, MA 01867
Dear Finance Committee Members,
I am writing to ask respectfully for your support of the Reading Public School Committee's plan for temporary
classroom space.
Supporting the Reading Public School Committee's plan is critical and necessary because this additional
temporary classroom space will:
1. Provide a sufficient number of classrooms to keep elementary class sizes at the numbers
that the Reading Public Schools has traditionally conformed to (18 -22 students per classroom grades K -2).
2. Help more Reading residents send their children to their "neighborhood" school throughout their elementary
school years.
3. Keep Reading an attractive town to families by providing the option of tuition -based full day kindergarten.
4. Address the rise in enrollment in Kindergarten and full day kindergarten in Reading, thereby giving families
that wish to or need to send their child to full day kindergarten that opportunity.
5. Support the research that shows the importance and value of full day Kindergarten for all
students.
6. Help keep the Reading Public School system competitive with neighboring towns by providing the
opportunity for full day Kindergarten for the largest number of students possible.
Now is the time to keep Reading Public Schools and students on the right track for the future by supporting the
plan of the Reading Public School Committee.
Thank you for your time and
commitment.
Sincerely,
Sarika Verma Tomar and Sonit Tomar
LeLacheur, Bob
From: elizabeth.gustaysen @us.pwc.com
Sent: Wednesday, January 14, 2015 4:07 PM
To: Finance
Subject: Modular classrooms/ School Funding
Hello,
We are recent newcomers to Reading with two young daughters - one currently in kindergarten at Joshua Eaton. It was
brought to my attention that as this group works to make important financial decisions for our community, input from
community members is being considered.
Having grown up in a neighboring community that continues to have small class sizes ( despite population growth ) and
is currently spending quite a bit of money on new and improved school facilities, I can not say enough about the
importance of smaller class sizes - especially when children are small.
So many aspects of Reading make it a desirable place to live, but the single biggest draw has always been on the sense
of community and family friendly schools and neighborhoods. In light of other school news, class size seems to be an
area of particular focus where immediate action can be taken.
I am definitely in favor of spending money for modular classrooms.
Please let me know if I might help answer any questions or provide input as a community member.
Thank you.
Regards,
Liz
This document was not intended or written to be used, and it cannot be used, for the purpose of avoiding U.S. federal,
state or local tax penalties.
The information transmitted, including any attachments, is intended only for the person or entity to which it is
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communication may come from PricewaterhouseCoopers LLP or one of its subsidiaries.
a�
January 15, 2015
Robert LeLacheur
Town Hall
16 Lowell Street
Reading, MA 01867
Dear Robert,
I am writing to ask respectfully for your support of the Reading Public School
Committee's plan for temporary classroom space. I currently have a son enrolled in Joshua
Eaton's kindergarten and I am extremely concerned with the current class size.
Supporting the Reading Public School Committee's plan is critical and necessary
because this additional temporary classroom space will:
1. Provide a sufficient number of classrooms to keep elementary class sizes at the numbers
that the Reading Public Schools has traditionally conformed to (18 -22 students per
classroom grades K -2).
2. Help more Reading residents send their children to their "neighborhood" school
throughout their elementary school years.
3. Keep Reading an attractive town to families by providing the option of tuition -based full
day kindergarten.
4. Address the rise in enrollment in Kindergarten and full day kindergarten in Reading,
thereby giving families that wish to or need to send their child to full day kindergarten
that opportunity.
S. Support the research that shows the importance and value of full day Kindergarten for all
students.
6. Help keep the Reading Public School system competitive with neighboring towns by
providing the opportunity for full day Kindergarten for the largest number of students
possible.
Now is the time to keep Reading Public Schools and students on the right track for the future
by supporting the plan of the Reading Public School Committee. Thank you for your time and
commitment.
Sincerely,
Jennifer Leonard
94 Pine Ridge Road, Reading, MA 01867
781- 944 -2658
jenb.leonard @gmail.com
LeLacheur, Bob
From: Sarah Maxam <
Sent: Wednesday, January 14, 2015 1:09 PM
To: Finance
Subject: Please support modular classrooms for our town!
Dear FinCom Members,
My name is Sarah Doane. I am a teacher at the Coolidge Middle School and also a parent of a kindergarten student at Joshua
Eaton. I'm writing in extreme support of the proposed modular classrooms our town desperately needs. My son is currently in a class
size of 25 students. This is already an unacceptable number at this precious age when reading and writing begins. To make matters
worse, there are at least 5 additional known children attending private kindergartens this year. Without adding a modular classroom at
Eaton, there will not be enough space to add a proposed fourth 1st grade classroom next year. This would mean class sizes of 27+ for
the first graders next year.
I've been teaching in Reading for 13 years. I moved here 9 years ago specifically because I wanted to raise my children in a town with
a strong school system. Class sizes of 25+ are not characteristics of a good school system. It is completely disheartening,
unacceptable and needs attention now. I urge you to please support the funding for modular classes and the education that the
children in our town desperately deserve.
Thank you,
Sarah Doane
26 Waren Ave
C�lj
LeLacheur, Bob
From: Katie Varney <
Sent: Wednesday, January 14, 2015 10:58 AM
To: Finance
Subject: Modular classrooms
Hello,
Our names are Katie and Brian Varney. We are Reading residents and parents of three students at Joshua Eaton
Elementary school. It is our understanding that there is a town finance committee meeting this evening where the
school committee will present a proposal for 6 modular classrooms. My husband and I are in support of this proposal!!
Katie and Brian Varney
Sent from my Phone
3�
LeLacheur, Bob
From: Sara <
Sent: Wednesday, January 14, 2015 9:54 AM
To: Finance
Subject: Joshua Eaton School
To whom it may concern,
I would like to make it known that I support the use of the modular classrooms at the Joshua Eaton School.
Thank you,
Sara Dembkoski
25 Scotland Road
Reading, MA 01867
978- 979 -1804
3a