Loading...
HomeMy WebLinkAbout2026-04-15 Finance Committee Packet Town of Reading Meeting Posting with Agenda 2018-07-16LAG Board -Committee -Commission -Council: Finance Committee Date: 2026-04-15Time: 7:00PM Building: Reading Town Hall Location: Select Board Meeting Room Address: 16 Lowell StreetAgenda: Purpose:General Business Meeting Called By:Jacquelyn LaVerde on behalf of Chair Joe Carnahan Notices and agendas are to be posted 48 hours in advance of the meetings excluding Saturdays, Sundays and Legal Holid 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 notbe accepted. Topics of Discussion: This meeting will be held in-person in the Select Board Meeting Room of Town Hall and remotely via Zoom: Join Zoom Meeting https://us06web.zoom.us/j/88025751343 Meeting ID: 880 2575 1343 AGENDA: Call to order and welcome Public Comment Liaison Reports Re-Vote Town Meeting Warrant Articles and Budget Corrections Discuss Finance Committee email communication mechanisms Future Agendas Approve Prior Meeting 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 Background: Account LineDescriptionDecreaseIncrease B99 Benefits Health Insurance +$400,000 $551,000 Unemployment +$ 120,000 C-99-CapitalSee Article 4$80,000 E99 Minuteman Regional -$55,000 (no students)$10,000 Regional Essex North +$65,000 (32% increase from PY) Vocational Education G91 Admin Vacation Buyout Town Manager$45,000 Services Wages G91a IT Clerks +$4,500$4,500 Technology Wages G92a Tech Prof. Services -$4,500$4,500 Technology Expenses H91 Public Attrition Savings$25,000 Services Wages H92-Public $70,000 Services Expense I91 Finance Attrition savings $10,000 Wages I92 Finance Assessing -5-yearRevaluation Services$75,000 Expense J91 Public Police OT $250,000$250,000 Safety Wages K91 Public Attrition savings$100,000 Works Wages K-93 Snow & Snow & Ice Expenses$$900900,000,000 Ice K-94 Street Street Light Expenses -$20,000 $20,000 Lights Subtotals $229,500 $1,915,500 Net Operating Expenses $1,686,000 From Free Cash $1,686,000 FY24 Spending Scorecard LineCategory % FY27 Budget % FY26 Budget Grand FY27 Budget Finance Grand Town ManagerTotalTown ManagerCommittee% chngTotal 16.9%11.1%17.8% $25,009,633 $27,781,905 B99Benefits$27,781,905 2.8%-27.7%1.9% $4,096,000 $2,961,500 C99Capital$2,961,500 1.6%250.9%5.3% $2,353,475 $8,257,736 D99Debt service$8,257,736 1.1%2.9%1.0% $1,557,435 $1,603,261 E99Education - Vocational$1,603,261 0.1%0.0%0.1% $200,000 $200,000 F99Finance Committee Reserves$200,000 22.5%22.8%26.1% Total Shared Costs $ 33,216,543 $ 40,804,402 $ 40,804,402 0.9%5.5%0.9% $1,266,300 $1,336,100 G91Administrative Svcs wages$1,336,100 1.1%-5.3%1.0% $1,685,468 $1,595,923 G92Administrative Svcs expenses$1,595,923 0.4%3.9%0.4% $539,100 $560,200 G91aTechnology wages$560,200 0.5%11.3%0.5% $759,300 $845,200 G92aTechnology expenses$845,200 1.0%3.5%1.0% $1,532,034 $1,586,300 H91Public Services wages$1,586,300 0.2%-9.1%0.2% $313,928 $285,500 H92Public Services expenses$285,500 0.8%3.3%0.7% $1,123,600 $1,160,700 I91Finance wages$1,160,700 0.1%-1.8%0.1% $151,600 $148,875 I92Finance expenses$148,875 9.7%2.9%9.4% $14,277,839 $14,686,100 J91Public Safety wages$14,686,100 0.5%2.9%0.5% $792,208 $815,211 J92Public Safety expenses$815,211 2.3%-1.3%2.1% $3,375,650 $3,333,000 K91Public Works wages$3,333,000 0.7%3.1%0.7% $1,048,135 $1,080,500 K92Public Works expenses$1,080,500 0.5%0.0%0.4% $675,000 $675,000 K93Public Works Snow & Ice$675,000 0.1%0.0%0.1% $135,000 $135,000 K94Public Works Street Lights$135,000 1.5%39.5%2.0% $2,200,041 $3,068,709 K95Public Works Rubbish$3,068,709 1.2%2.5%1.2% $1,810,050 $1,854,550 L91Library wages$1,854,550 0.3%1.5%0.3% $450,000 $456,750 L92Library expenses$456,750 2.8%-1.0%2.6% $4,072,432 $4,030,847 M91Core Facilities$4,030,847 0.3%2.6%0.3% $389,936 $400,236 M92Town Buildings$400,236 24.8%4.0%24.3% Total Municipal Gov't $ 36,597,621 $ 38,054,701 $ 38,054,701 39.6%2.0%38.2% U99School Department$58,491,591 $59,664,599 $59,689,599 86.8%8.0% $ 128,305,755 $ 138,523,702 $ 138,548,702 VOTED GENERAL FUND $ 954,0070.6%$ 897,409-5.9%0.6% State Assessments $ 897,409 87.4%7.9% TOTAL $ 129,259,762 $ 139,421,111 $ 139,446,111 5.9%-1.2%5.5% $8,683,575 $8,582,766 W99Water Enterprise Fund$8,582,766 5.9%-19.8%4.5% $8,734,796 $7,004,057 X99Sewer Enterprise Fund$7,004,057 0.4%34.0%0.5% $581,625 $779,475 Y99Storm Water Enterprise Fund$779,475 0.4%-2.5%0.3% $519,000 $506,000 Z99PEG Access Enterprise Fund$506,000 0.0%0.0%0.0% $37,000 $37,000 ZZ9Landfill Enterprise Fund$37,000 $18,555,99612.6%$16,909,298$16,909,298-8.9%10.8% TOTAL ENTERPRISE FUNDS $ 146,861,75199.4%$ 155,433,000$ 155,458,000 99.4% GRAND TOTAL VOTED5.9% 3.50%3.00%2.00%2.00% Town of Reading Budget Summary One YrOne YrOne YrOne Yr 4/13/26 4:39 PMProjectedChngProjectedChngProjectedChngProjectedChng No.FY26FY26FY27FY27FY28FY28FY29FY29 Revenues A1Total Property Taxes90,382,7482.0%98,668,1539.2%105,974,3187.4%109,238,5463.1% A2Total Other Local Revenues11,608,5006.0%12,791,75010.2%13,193,6743.1%13,718,8424.0% A3Total Intergov't Revenues16,688,0643.7%17,105,2662.5%17,532,8972.5%17,971,2202.5% A4Total Transfers & Available4,316,9820.5%4,407,2222.1%4,485,8661.8%4,566,0831.8% A98Revs before Free Cash$ 122,996,294 2.52%$ 132,972,391 8.11%$ 141,186,756 6.18%$ 145,494,692 3.05% A5Free Cash6,305,00077.1%6,475,0002.7%7,775,00020.1%8,160,0005.0% A6Extra for Capital0-100%0-100%0-100%0-100% A99Net Available Revenues$ 129,301,294 4.08%$ 139,447,391 7.85%$ 148,961,756 6.82%$ 153,654,692 3.15% Accommodated Costs B Benefits25,009,63311.9%27,781,90511.1%30,098,5748.3%32,281,0857.3% C Capital4,096,0008.2%2,961,500-27.7%3,890,00031.4%4,424,00013.7% Debt (inside levy)2,353,475-16.5%3,061,89830.1%2,872,700-6.2%2,607,200-9.2% D Debt (excluded)0-100.0%5,195,8379,315,1949,312,944 E Energy2,592,0011.1%2,500,904-3.5%2,659,3386.3%2,721,5112.3% F Financial1,336,3680.4%1,241,652-7.1%1,265,0691.9%1,289,0701.9% G Education - Out of district6,311,7164.6%5,848,828-7.3%6,047,4823.4%6,259,1443.5% H Education - Vocational1,557,43540.2%1,603,2612.9%1,663,0513.7%1,703,4472.4% J Miscellaneous3,750,5621.3%4,641,11823.7%4,816,9893.8%5,001,0923.8% K Community Priorities150,0000.0%105,0000.0%00.0%00.0% L1Accommodated Costs$ 47,157,190 4.50%$ 54,941,902 16.51%$ 62,628,396 13.99%$ 65,599,494 4.74% L2Net Accommodated Costs$ 47,157,190 4.50%$ 54,941,902 16.51%$ 62,628,396 13.99%$ 65,599,494 4.74% $ 120,017$ 1,280$ 9,067$ 4,420 Operating Costs OC1Municipal Gov't Operating 28,589,2203.50% 29,513,8473.00% 29,894,412 2.00% 30,599,4002.00% adjustments 65,000 (205,600) 105,000 adjustments (EF+RF) 1,339,9913.50% 1,380,1913.00% 1,407,7952.00% 1,435,9512.00% TOTAL Muni Govt OPER 29,994,2113.72% 30,688,4382.31% 31,407,207 2.34% 32,035,3512.00% OC2School Operating 51,879,8753.50% 53,590,7713.00% 54,892,086 2.00% 56,015,4282.00% adjustments 150,000 225,000 25,000 - TOTAL School OPER 52,029,8753.80% 53,815,7713.43% 54,917,086 2.05% 56,015,4282.00% OC4Operating Budgets$ 82,024,086 3.77%$ 84,504,209 3.02%$ 86,324,293 2.15%$ 88,050,779 2.00% Municipal Gov't Operating36.6%36.3%36.4%36.4% School Operating63.4%63.7%63.6%63.6% TOTAL SPENDING$ 129,181,276 4.04%$ 139,446,111 7.95%$ 148,952,689 6.82%$ 153,650,272 3.15% Muni Govt OPER$ 29,994,211 3.72%$ 30,688,438 2.31%$ 31,407,207 2.34%$ 32,035,351 2.00% Muni Govt ACCOM$ 6,603,410 2.13%$ 7,286,265 10.34%$ 7,621,5514.60%$ 7,868,833 3.24% Muni Govt TOTAL$ 36,597,622 3.43%$ 37,974,702 3.76%$ 39,028,757 2.78%$ 39,904,184 2.24% School OPER$ 52,029,875 3.80%$ 53,815,771 3.43%$ 54,917,086 2.05%$ 56,015,428 2.00% School ACCOM$ 6,311,716 4.58%$ 5,873,828 -6.94%$ 6,047,4822.96%$ 6,259,144 3.50% School TOTAL$ 58,341,591 3.88%$ 59,689,599 2.31%$ 60,964,568 2.14%$ 62,274,572 2.15% ATown of ReadingOne YrOne YrOne YrOne Yr Revenues - Details ProjectedChngProjectedChngProjectedChngProjectedChng No.4/13/26 4:39 PMFY26FY26FY27FY26FY28FY28FY29FY29 Property Taxes Tax levy (within levy limit)90,315,2493.3%93,429,0103.4%96,615,4853.4%99,902,1223.4% New Growth835,00420.5%830,000-0.6%850,0002.4%850,0000.0% Tax levy (debt exclusion) --100.0% 5,195,837 9,315,194 79.3% 9,312,944 0.0% Abatements and exemptions(767,506)2.5%(786,693)2.5%(806,361)2.5%(826,520)2.5% A1Total Property Taxes90,382,7482.0%98,668,1539.2%105,974,3187.4%109,238,5463.1% Other Local Revenues Motor Vehicle Excise4,515,0004.3%4,750,0005.2%5,000,0005.3%5,285,0005.7% Meals and Room Tax672,000-3.9%706,0005.1%740,0004.8%765,0003.4% Penalties/interest on taxes390,0003.2%405,6004.0%421,8244.0%438,6974.0% Payments in lieu of taxes478,0004.8%495,0003.6%509,8503.0%525,1463.0% Charges for services2,523,0003.7%2,705,1507.2%2,850,0005.4%3,020,0006.0% Licenses & permits165,500-4.3%175,0005.7%182,0004.0%190,0004.4% Fines85,000-24.8%90,0005.9%95,0005.6%100,0005.3% Interest Earnings2,650,00018.0%3,295,00024.3%3,220,000-2.3%3,220,0000.0% Medicaid Reimbursement130,0008.3%170,00030.8%175,0002.9%175,0000.0% A2Total Other Local Revenues11,608,5006.0%12,791,75010.2%13,193,6743.1%13,718,8424.0% Intergovernmental Revenue State Aid16,688,0643.7%17,105,2662.5%17,532,8972.5%17,971,2202.5% A3Total Intergov't Revenues16,688,0643.7%17,105,2662.5%17,532,8972.5%17,971,2202.5% Operating Transfers and Available Funds Cemetery sale of lots25,0000.0%25,0000.0%25,0000.0%25,0000.0% RMLD payment2,501,991-0.8%2,552,0312.0%2,603,0712.0%2,655,1332.0% Enterprise Fund Support1,339,9913.5%1,380,1913.0%1,407,7952.0%1,435,9512.0% School Revolving Funds100,0000.0%100,0000.0%100,0000.0%100,0000.0% Premiums Reserve for Debt0-100%0#DIV/0!0#DIV/0!0#DIV/0! Overlay surplus350,0000.0%350,0000.0%350,0000.0%350,0000.0% A4Total Transfers & Available4,316,9820.5%4,407,2222.1%4,485,8661.8%4,566,0831.8% OPERATING REVENUES122,996,2942.52%132,972,3918.11%141,186,7566.18%145,494,6923.05% A5Free Cash6,305,00048.0%6,475,0002.7%7,775,00020.1%8,160,0005.0% TOTAL REVENUES129,301,2944.08%139,447,3917.85%148,961,7566.82%153,654,6923.15% Town of Reading Acc. Costs - Summary One YrOne YrOne YrOne Yr 4/13/26 4:39 PMProjectedChngProjectedChngProjectedChngProjectedChng No.FY26FY26FY27FY27FY28FY28FY29FY28 BBenefits 25,009,633 11.9% 27,781,905 11.1% 30,098,574 8.3% 32,281,085 7.3% CCapital 4,096,000 2,961,500 3,890,000 4,424,000 Debt (inside levy) 2,353,475-2.4% 3,061,898-6.6% 2,872,700 12.3% 2,607,200 4.0% DDebt (excluded) --100.0% 5,195,837 9,315,194 79.3% 9,312,944 0.0% EEnergy 2,592,001 1.1% 2,500,904-3.5% 2,659,338 6.3% 2,721,511 2.3% FFinancial 1,336,368 0.4% 1,241,652-7.1% 1,265,069 1.9% 1,289,070 1.9% GEducation - Out of district 6,311,716 4.6% 5,848,828-7.3% 6,047,482 3.4% 6,259,144 3.5% HEducation - Vocational 1,557,435 40.2% 1,603,261 2.9% 1,663,051 3.7% 1,703,447 2.4% JMiscellaneous 3,750,562 1.3% 4,641,118 23.7% 4,816,989 3.8% 5,001,092 3.8% KCommunity Priorities$ 150,000$ 105,000 TOTAL Accomm. COSTS$ 47,157,190 4.5%$ 54,941,902 16.5%$ 62,628,396 14.0%$ 65,599,494 4.7% Town of ReadingOne YrOne YrOne YrOne Yr Acc. Costs - Details ProjectedChngProjectedChngProjectedChngProjectedChng BFY26FY26FY27FY27FY28FY28FY29FY29 B1Contributory Retirement7,768,8608.4%8,158,8475.0%8,628,9815.8%9,146,7206.0% B3OBRA fees & OPEB study40,0000.0%70,00075.0%70,0000.0%70,0000.0% B4OPEB contribution200,0000.0%200,0000.0%500,000150.0%500,0000.0% B5Workers Compensation314,320-21.4%326,8924.0%339,9684.0%353,5674.0% B6Unemployment Benefits80,0006.7%130,00062.5%135,0003.8%135,0000.0% B7Group Health / Life Ins.15,415,65415.9%17,573,84614.0%19,067,6228.5%20,688,3708.5% B8Medicare / Social Security1,060,8002.0%1,187,32011.9%1,217,0032.5%1,247,4282.5% B9Police / Fire Indemnification130,0004.0%135,0003.8%140,0003.7%140,0000.0% B99Acc. Costs - Benefits$ 25,009,633 11.9%$ 27,781,905 11.1%$ 30,098,574 8.3%$ 32,281,085 7.3% C99Acc. Costs - Capital$ 4,096,000 8.2%$ 2,961,500 -27.7%$ 3,890,00031.4%$ 4,424,000 13.7% D1Debt Service - Principal 1,790,000-48.7% 3,605,000101.4% 6,600,00083.1% 6,640,0000.6% D2Debt Service - Interest 563,475-7.3% 4,652,735725.7% 5,587,89420.1% 5,280,144-5.5% D3Excluded debt --100.0% (5,195,837) 0.0% (9,315,194) 79.3% (9,312,944) 0.0% Total Included Debt$ 2,353,475 -16.5%$ 3,061,898 30.1%$ 2,872,700-6.2%$ 2,607,200 -9.2% Premiums for general fund$ -0%$ -#DIV/0!$ -#DIV/0!$ -#DIV/0! D99Acc. Costs -Debt$ 2,353,475 -42.6%$ 8,257,735 250.9%$ 12,187,894 47.6%$ 11,920,144 -2.2% E1Street Lighting (DPW)135,0000.0%135,0000.0%135,0000.0%140,0003.7% E2Electricty (FacCORE)1,095,0000.0%971,600-11.3%991,0322.0%1,010,8532.0% E3Natl Gas (FacCORE)896,3762.0%914,3042.0%1,042,30614.0%1,068,3642.5% E4Water/Sewer (FacCORE)230,6252.5%240,0004.1%246,0002.5%252,1502.5% E6Fuel - vehicles (DPW)235,0002.2%240,0002.1%245,0002.1%250,1452.1% E99Acc. Costs - Energy$ 2,592,001 1.1%$ 2,500,904 -3.5%$ 2,659,3386.3%$ 2,721,511 2.3% F1Casualty Ins (AD SVC)1,011,3682.5%936,652-7.4%960,0692.5%984,0702.5% F2Vet's Assistance (PUB SVC)$ 125,000-13.8%$ 105,000-16.0%$ 105,0000.0%$ 105,0000.0% F3FINCOM Reserve Fund200,0000.0%200,0000.0%200,0000.0%200,0000.0% F99Acc. Costs - Financial$ 1,336,368 0.4%$ 1,241,652 -7.1%$ 1,265,0691.9%$ 1,289,070 1.9% G1SPED transp OOD (Sch)1,253,63612.0%1,341,6817.0%1,388,6403.5%1,437,2423.5% G2aSPED tuition OOD (Sch)5,804,636-3.7%6,328,4889.0%6,549,9853.5%6,779,2353.5% G2bSPED contingency1,190,046134.1%600,607-49.5%621,6283.5%643,3853.5% G3SPED offsets OOD (Sch)(1,936,602)19.4%(2,421,948)25.1%(2,512,771)3.8%(2,600,718)3.5% G99Acc. Costs - OOD SPED$ 6,311,716 4.6%$ 5,848,828 -7.3%$ 6,047,4823.4%$ 6,259,144 3.5% H1Voc School - NERMVS959,91236.7%998,3084.0%1,038,2414.0%1,079,7704.0% Voc School - NERMVS Capital339,615112.3%337,560-0.6%347,5743.0%336,225-3.3% H2Voc School - Minute Man55,4322.5%56,8182.5%58,2382.5%59,6942.5% Voc School - Essex North202,4764.0%210,5754.0%218,9984.0%227,7574.0% H99Acc. Costs - Vocational$ 1,557,435 40.2%$ 1,603,261 2.9%$ 1,663,0513.7%$ 1,703,447 2.4% J1Rubbish (DPW) 2,200,0415.0% 3,068,70939.5% 3,222,1445.0% 3,383,2525.0% J2Snow and Ice Control (DPW) 675,0000.0% 675,0000.0% 675,0000.0% 675,0000.0% J3State Assessments875,521-5.9%897,4092.5%919,8442.5%942,8402.5% Cemetery (DPW) J99Acc. Costs - Misc.$ 3,750,562 1.3%$ 4,641,118 23.7%$ 4,816,9893.8%$ 5,001,092 3.8% Town of Reading Meeting Minutes 2016-09-22 LAG Board -Committee -Commission -Council: Finance Committee Date: 2026-03-04Time: 7:00PM Building: Reading Town Hall Location: Select Board Meeting Room Address: 16 Lowell StreetSession: Open Session Purpose: General BusinessVersion: Draft Attendees:Members -Present: Chair Joe Carnahan, Geoffrey Coram, Endri Kume, Joe McDonagh, Marianne McLaughlin-Downing, Ed Ross (remote) Members -Not Present: Emily Sisson, John Sullivan, Mark Zarrow Others Present: Acting Town Manager Jayne Wellman, CFO Sharon Angstrom, Police Chief David Clark, Deputy Police Chief Christine Amendola, CTO Kevin Furilla, Technology Manager Jenn Iosua, Health Director Ade Solarin, Fire Chief Rick Nelson, DPW Director Chris Cole, Library Director Amy Lannon, Facilities Director Joe Huggins, Assistant Facilities Director Kevin Cabuzzi (remote), Community Development Director Andrew MacNichol, Human Resources Director Sean Donahue, Conservation Administrator Chuck Tirone; Select Board Members: Karen Gately Herrick, Chris Haley (remote), Melissa Murphy (remote), Karen Rose-Gillis (remote); Rosemarie DeBenedetto, Rick Keogh, Brian Bowe, Angela Binda, Steven Frederickson (remote), Joseph Fleury (remote), Karen Janowski (remote) Minutes Respectfully Submitted By:Jacquelyn LaVerde Topics of Discussion: This meeting was held in-person in the Town Hall Select Board Meeting Room and remotely via Zoom. Call to order & Welcome Chair Joe Carnahan called the meeting to order at 7:01 pm. Roll Call: Ed Ross (remote), Geoffrey Coram, Endri Kume, Joe McDonagh, Marianne McLaughlin-Downing, Joe Carnahan. As there was a quorum present, the Select Board called to order at 7:02 pm. Roll Call: Karen Rose-Gillis (remote), Melissa Murphy (remote), KarenGatelyHerrick (in- person, then re-joined remotely at 8:07 pm), Chair Haley (remote). Public Comment Rosemarie DeBenedetto of Haystack Road, and frequent user of the Pleasant Street Senior Center advocated for more program funding in order to retain instructors at the senior center. Page | 1 Karen Gately Herrick of the Select Board stated that she is also the liaison for the Council on Aging and noted that the Elder and Human Services division is having budget issues through the end of this year. Ed Ross stated that he regretted going off-topic in his liaison report last week expressing his greatest concern is the welfare of the town and feels strongly that transparency is needed from the Select Board. Rick Keogh of Pearl Street, and member of the Conservation Commission, stated that the Conservation Commission operates around $40,000 per year, but mostly relies on fragmented, non-recurring funding. He advocated for a $20,000 recurring base for conservation and trails, which includes $5,000 for conservation operations, $5,000 for trails priorities, and $10,000 for planned capital improvements and deferred maintenance. points and reiterated the work involved with the management of invasive plant species. It is difficult to plan and execute without knowing how to fund it. Angela Binda of Orchard Park Drive advocated for properly funding programming for seniors at the senior center once ARPA funds have been fully spent. Chuck Tirone, Conservation Administrator, explained that the Conservation Commission is looking to permanently combine budget line items including the existing $2,000 Conservation line in the Public Services budget, $6,500 for the Conservation Commission from the Select Board board/committee budget, and $5,000 for the Trails Committee. Chris Haley of Tennyson Road noted that the Finance Committee, Select Board, and Town staff have come up with a way to balance the budget and that other boards and committees vie for a potion of the $20,000. Permanently allocating funds from the Select Board Board/Committee fund reduces what is available for other boards and committees. Liaison Reports Ed Ross shared that the School Committee nominated Carla Nazzaro as their liaison to the Committee is up this April and she is not seeking re-election, but she will continue on the KSBC for her leadership and continuity. Joe Carnahan shared that the Community Preservation Act (CPA) Study Committee met to reflect on their presentation to the Select Board, and prepare their presentation to Town Meeting. Geoffrey Coram noted that the School Committee has a lot of meetings scheduled, mostly Executive Sessions, next week to start discussing and interviewing candidates for the Superintendent of Schools. PUBLIC HEARING: Town Manager Recommended Budget for FY27 Marianne McLaughlin-Downing read the Public Hearing notice and moved to open the Public Hearing. The motion was seconded by Endri Kume and approved by a vote of 6-0-0. Roll call vote: Ed Ross Yes, Geoffrey Coram Yes, Endri Kume Yes, Joe McDonagh Yes, Marianne McLaughlin-Downing Yes, Joe Carnahan Yes. Recommended Revenues Chief Financial Officer Sharon Angstrom reviewed the discussion from the Financial Forum back in the fall. There was a 3% operating budget increase, with the Town increasing 2.75% so that an extra $75,000 could be directed to the Schools to give them a more manageable 3.43% budget increase. Excluding out-of- increased 2% overall. Several adjustments were made to cut $300,000 such as timing of Page | 2 debt and pushing out some capital items, and shifting the cost of Computer Aided Dispatch software as a community priority under accommodated costs. This decreased the need for free cash usage by $200,000. Without the shared costs, the Town budget increased 1.7%. Ms. Angstrom cautioned that it would be difficult to budget in FY28 without an override. Shared costs increase 17.7% due to capital and debt increasing 42.2% for excluded projects, and benefits increasing 11%, particularly health insurance which is increasing 14%. Vocational Schools are projected to increase 2.9%, but is difficult to predict, as enrollment is not known in advance. The Committee discussed the $50,000, or 62.5%, increase in Unemployment. Ms. Angstrom explained that even if an employee leaves, but is laid-off from a different employer, if they worked for Reading within the prior 15 months, then the Town is still required to pay a portion. To join the unemployment pool would cost more than what is budgeted. With respect to benefits, Endri Kume suggested establishing a Benefits Reserve Fund, perhaps funded by a portion of new growth, to help with the unpredictability in benefit costs. Police/Coalition for Prevention and Support/Dispatch Police Chief David Clark and Deputy Chief Christine Amendola reviewed the Police Department budget for FY 2027 and highlighted their community engagement. Chief Clark outlined the staffing levels, military deployments and training impacts on salaries, and the appeal of working in Reading. With increased overtime costs, to cover open positions and community events, the current overtime budget is not sustainable. The Department has received assistance for community policing and engagement endeavorsThe Trooper Tomorrow Bucci Memorial Fund will fully fund the Youth Police Academy, and local businesses donate for the ice cream citation program. The Committee discussed several matters that could impact future budgets including regionalizing dispatch, staffing needs as the population grows, increasing fees, and body cameras. Chief Clark explained that regional dispatch can be costly to join due to the department will be forced to become more reactive than proactive, with decreases to community engagement, traffic enforcement, and routine patrols, which could lead to increases in homeowners and auto insurance rates for residents. Reading currently has the highest fines allowed by the state for parking and other infractions, but there is some wiggle room with resident and employee parking permit fees. Chief Clark also explained that while body cameras have cleared more police officers in false complaints than they have implicated, officers are split on the matter, as they are concerned over policy issues such as footage when writing a report. And numerous public records requests for footage would require another staff member to manage. Police Department wages increase 2.5%. Expenses decreased 11%, as two cruisers are normally budgeted for replacement each year. As one cruiser was recently totaled and covered by insurance, only one needed to be budgeted, with two cruisers still being replaced. The Coalition is critical to the department by providing follow-up for people who need help with substance abuse, mental health, and parents seeking advice. There is a 3.6% increase in wages, and the only expense increase is an extra $250 for supplies. Dispatch works 24 hours a day, 365 days a year and dispatch for Police and Fire. There is a slight decrease to the Head Dispatcher salary, as the Head Dispatcher retired after 22 years, and their successor started at a lower step. The overall salary increase is 0.3%, and expenses increase 2.6%, due to an extra $1,000 for technology and license fee increases for emergency medical dispatch. Page | 3 Administrative Services Acting Town Manager Jayne Wellman reviewed the Administrative Services budget, which Elections. There are three elections budgeted this year: the September Primary, November State, and April Annual Town election. Ms. Wellman suggested budgeting for three elections annually going forward to minimize significant budget swings, and to account for any unexpected or special elections. In years there are no extra elections, those funds can be used on mandatory election equipment updates and maintenance. Administrative Services wages increase 5.5%. Expenses increase 0.6% overall, as there expenses decrease 1.4% as the training budget was decreased. The Operations division wages increase 1.6% and expenses increase 9.8% due to an increase to postage for increase is a placeholder, and there may likely be a savings when the new Town Manager is hired. A decrease to property and Casualty insurance is expected once a contract is settled. Office expenses. Technology Chief Technology Officer Kevin Furilla provided an overview of the Technology budget. He noted the budget jump for Technology is the $80,000 increase for the computer aided dispatch software subscription, resulting in an 8.2% increase in expenses. The department tried to cut expenses as much as possible to absorb the impact of the dispatch software. Professional Services is budgeted at $34,500, a decrease of $5,500 from last year. Historically that line has trended lower, as consultant costs were related to projects that were budgeted elsewhere. Future increases to software licenses are uncertain. Ed Ross left the meeting at 9:00 pm. Public Services Jayne Wellman reviewed the Public Services budget. The overall increase is 1.4% driven by a reduction in Veterans Services. Wages increase 5.8% for Community Development partially driven by inspections due to the two new buildings being built. In Community Services, the wages for Elder & Human Services is decreasing because the state formula grant received is increasing. Ms. Wellman opined that the general fund should fund the salaries, and the state grant funding should fund the expenses line. This is being considered when looking ahead to the FY28 budget and a potential override budget. Programs at the Senior Center have been free for the last few years thanks to ARPA funding, and the center is soon returning to a paid-for programming model. Veterans Services expenses are typically reimbursed at about 75% by the state. The cut to Veterans Services is based on the utilization of previous years. Karen Janowski of Azalea Circle, and Chair of the Council on Aging (COA), noted that the COA has some trust funds available and suggested using some of those funds to help fill the gap in the cost of programming. Finance CFO Sharon Angstrom presented the Finance budget which increases 2.7% overall. Accounting increases 3.2%, Assessor 2.5%, and Finance 2.4%. All Finance staff is non- union and will receive a step increase and a 1.25% cost of living adjustment (COLA). Expenses were cut as much as possible and decreased 1.8%. Public Health presented the FY27 budget. The budget increases 1.4% overall in the amount of $7,553. Cuts were made to the expenses budget resulting in a decrease of $6,247. Fire/Emergency Medical Services/Emergency Management Page | 4 Chief Richard Nelson reviewed the Fire Department functions and budget. The fee structure was recently updated in September, resulting in an increase in fees collected. Salaries increase 3.5%. There is a requested increase in overtime to bring it closer to actual numbers of recent years. The expense budget decreased 11.1% due to a $50,000 decrease in equipment maintenance. There is a $2,000 increase to Ambulance Services for licensing, and a $17,000 increase to Billing Services, though ambulance revenue is expected to increase significantly. Department of Public Works DPW Director Chris Cole presented the FY27 DPW budget. Wages decreased 1.2%, driven by all stormwater wages and expenses moved to the Stormwater Enterprise Fund. Operations expenses increase 3.1%, but due to the 39% increase for the new trash and recycling contract, the department expenses increase 23% overall. Most of the increases in expenses were due to equipment parts and maintenance, fuel, pothole and sidewalk repairs, street signs, and police details. Wages in the Water Enterprise fund increase 4.6%. Operating expenses increased 3.7% driven by cost increases in copper pipe, brass fittings, and valves. Sewer Enterprise wages increase by 4%. Operating expenses increased 3.4%, driven by an increase in inflow and infiltration prevention, cost of sewer station supplies, chemicals, safety equipment, and other maintenance materials. The Stormwater Enterprise fund has a 143.6% increase in wages, as all salaries were shifted here from the general fund. Operating expenses increase 2.7% due to the shift in supplies and equipment that were previously budgeted in the general fund. Reading Public Library Library Director Amy Lannon reviewed the Library budget, which increases 2.3%. A majority of that is driven by salaries, which increase 2.5% due to step increases and COLA. Expenses increase 1.5%. LSTA grants, for which the Library applies through the state and federal government, are still being funded. Depending on the project, those grant amounts can be anywhere between $5,000 and $20,000. Facilities Facilities Director Joe Huggins reviewed the Core Facilities and Town Buildings budgets for FY27. Energy is a big driver in the Core Facilities budget, and was reduced 4%, as there is usually a savings in the energy budget due to efficiencies made over the last 15 years. Core Maintenance and Repair increases 3.5% due to increases in materials. Plumbing expenses increase 4%. Elevator and fire equipment is also increasing driven by outside contracts, which are driven by the cost of materials, prevailing wage, and increases in rates. Overall Core Facilities expenses decrease 2% due to level funding most line items and the decrease to the energy budget. Wages for Town Buildings increase 3.8% and expenses remain level funded. Capital & Debt There is $2,961,500 budgeted for capital, which includes $50,000 for the Permanent Building Committee, $300,000 for an elevator for the Main Street Fire Station, $55,000 for a windows at the schools, $10,000 for the telephone system at the schools, $250,000 for large-scale Technology projects, $50,000 for AEDs for Police & Fire, $60,000 for rescue tools and $30,000 for breathing bottles for Fire, $20,000 for multi-gas meters, $350,000 for turn-out gear for Fire, and $1,397,500 for various DPW equipment and projects. For debt, there is a 250.8% increase due to the $5,195,837 for the first excluded debt payment for the Killam and ReCAL projects. Other Enterprise Funds Page | 5 The PEG Enterprise Fund is a pass-through for RCTV to provide PEG programming services. But it is a declining revenue source. FY27 revenues are projected at $507,000. For the Landfill Enterprise Fund, the Town receives $37,000 each January. The developer is required to do monitoring. Once the developer provides proof of payment for monitoring, the Town reimburses them. The Enterprise Fund is a formality that needs to be approved by Town Meeting each year. On a motion by Marianne McLaughlin-Downing, seconded by Endri Kume, the Finance Committee voted 5-0-0 to close the Public Hearing on the FY27 Budget. On a motion by Karen Gately Herrick, seconded by Karen Rose-Gillis, the Select Board voted 3-0 to adjourn at 10:33 pm. Melissa Murphy had already left the meeting. Roll call vote: Karen Gately Herrick Yes, Karen Rose-Gillis Yes, Chris Haley Yes. Future Agenda Discussion th At their next meeting on March 11, the Finance Committee will vote on the FY27 budget and Annual Town Meeting warrant articles. They will also discuss email communications and how residents can contact the Committee directly. Approve Prior Meeting Minutes th Minutes will be reviewed at the next meeting on March 11. On a motion by Geoffrey Coram, seconded by Endri Kume, the Finance Committee voted 5-0-0 to adjourn at 10:40 pm. Page | 6 Town of Reading Meeting Minutes 2016-09-22 LAG Board -Committee -Commission -Council: Finance Committee Date: 2026-03-11Time: 7:00PM Building: Reading Town Hall Location: Select Board Meeting Room Address: 16 Lowell StreetSession: Open Session Purpose: General BusinessVersion: Draft Attendees:Members -Present: Chair Joe Carnahan, Vice Chair Emily Sisson, Geoffrey Coram, Joe McDonagh, Marianne McLaughlin-Downing, Ed Ross, John Sullivan(remote), Mark Zarrow(remote) Members -Not Present: Endri Kume Others Present: Acting Town Manager Jayne Wellman, CFO Sharon Angstrom, Town Clerk Laura Gemme (remote), Town Engineer Ryan Percival (remote), DPW Director Chris Cole (remote); Select Board Members: Karen Rose-Gillis (remote), Chris Haley (remote), Carlo Bacci (remote); Angela Binda, Marilyn Shapleigh, Sandy Matathia Minutes Respectfully Submitted By:Jacquelyn LaVerde Topics of Discussion: This meeting was held in-person in the Select Board Meeting Room of Town Hall and remotely via Zoom. Call to order and welcome Chair Joe Carnahan called the meeting to order at 7:04 pm. Roll call: John Sullivan (remote), Mark Zarrow (remote), Geoffrey Coram, Ed Ross, Emily Sisson, Joe McDonagh, Marianne McLaughlin-Downing, Joe Carnahan. As there was a quorum present, ChrisHaley called the Select Board to order at 7:05 pm. Roll call: Carlo Bacci (remote), Karen Rose-Gillis (remote), Chris Haley (remote). Public comment Marilyn Shapleigh of 11 John Carver Road, and member of the Council on Aging(COA), though speaking on her own behalf, provided information on the Burbank Trust Fund, which original $250,000 investment has grown to $389,000 today. In order to allow the fund to grow, only the interest, currently $80,000, is spent. She advocated for the one-time budget increase of $35,000, as proposed by Ron Powell in his email to the Finance Committee last week, of Burbank funds,subject to COA approval,with a focus on building up thefuture programming budget through the general fund. Angela Binda of Orchard Park Drivespoke regarding Article 14 of the Annual Town Meeting Warrant, which seeks to allocate revenue from the Burbank Ice Arena rent payments to a Page | 1 stabilization fund for unified sports. She opined that the Town has not properly investigated and that the Burbank board members should not be dictating how the funds they pay the town should be spent. She felt that unified sports could be funded as a community priority. Chris Haley of 71 Tennyson Road, and speaking as a resident, encouraged the Finance Committee to consider what is before them tonight with regard to Article 14. He reiterated that the instructional motion approved at Town Meeting in April 2025 instructed the Town Manager and staff, inclusive of schools, identify and create a sustainable funding mechanism for expanding adaptive programming using existing town funds and future donations from the Burbank Ice Authority. Carlo Bacci of Main Street, and speaking as a resident and Select Board member, clarified that the Burbank Ice Arena Authority is not telling the Town, but rather asking the Town. to put the article on the warrant and have Town Meeting discuss it. He noted that it is another tool in the toolbox to fund unified sports. Liaison reports Emily Sisson shared that she attended the Council on Aging and Recreation Committee joint meeting where Town staff presented preliminary budget estimates for the ReCAL facility. Key takeaways include a $360,000 increase in operating costs for cleaning, maintenance, and utilities, and a $48,000 increase for a therapeutic recreation coordinator and front desk staff. However, there will be some offsetting revenue opportunities from both Elder and Human Services and Recreation with programming and rentals that could amount to $200,000. where they discussed Article 14 and how it was structured to give Town Meeting the most flexibility. Other items process going forward. Geoffrey Coram shared that the School Robotics Team will be hosting a New England District event this weekend at the High School Field House. Marianne McLaughlin-Downing and Mr. Coram shared other notable achievements such as the Color Guard team winning the state championship, and the Drama Club competing in the semi-finals. Discuss and Vote on FY27 Budget CFO Sharon Angstrom reviewed the proposed FY27 Budget. The Operations Division was insurance provider, for a lower rate. Rates came in for FY27 with a little more than a $100,000 savings. Thus, Ms. Angstrom adjusted the budget to reduce free cash use by excellent loss ratios and cross-department efforts to keep risk low. When asked if the $80,000 for the Computer Aided Dispatch software budgeted as a community priority affected the split between town and school budgets, Ms. Angstrom explained that neither budget was affected, as there was a savings in the timing of debt, which was already budgeted in accommodated costs, and the $80,000 came out of that reduction. She further clarified that the School operating budget increased by 3.43% when accommodated costs for out-of-district special education are not included, but only 2% overall when the reduction in accommodated costs were included. Similarly, the Town budget increased 2.75% without shared costs, such as utilities budgeted under Facilities, and property and casualty insurance budgeted under Administrative Services, the increase is only 1.4% with accommodated costs. Some accommodated costs are budgeted within the departments, but shared costs such as debt and capital are budgeted outside of specific department line items. Ms. Angstrom provided further explanation on how budgeting for a community priority is not often used, unless something benefits both Town and Schools. In a healthier budget year, Page | 2 unified sports could have been budgeted as a community priority. Acting Town Manager Jayne Wellman noted that Level 1 budget conversations about what fully funded department budgets look like have not been happening in the last few years, as the guidance they have received has been to level fund, or keep to 2.5%. She suggested making an effort to have Level 1 budget conversations. Mr. Carnahan suggested allocating $25,000, a figure indicated by the school department that could help expand the program, for unified sports as a community priority since free cash usage was decreased. Following discussion, the Committee agreed to delay voting on the budget until later in the meeting. They wanted to first vote on the warrant articles so that remote members could leave early and avoid having to roll call vote on the 30 separate budget line items. Discuss and Vote on other financial articles for 2026 Annual Town Meeting Article 4 Capital Improvements Amendments: Ms. Angstrom reviewed proposed changes to the Capital Plan. General Fund amendments for FY26 include an additional $50,000 for the replacement of a Town Hall AC unit and $30,000 for a Town Hall upper roof project. Other future General Fund amendments include a $65,000 net decrease in FY27 for various items, and a $564,000 net change for various items plus $500,000 borrowing for Driscoll Field lighting replacement in FY28. The only change to Enterprise Funds in the Capital Plan is to the Water Enterprise Fund to add $150,000 in FY27 for a water capital master plan. The Select Board de facto adjourned at 8:13 pm, as Carlo Bacci left the meeting and the Select Board no longer had a quorum. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 8-0-0 to recommend the contents of Article 4 to Town Meeting as presented. Roll call vote: Mark Zarrow Yes, John Sullivan Yes, Geoffrey Coram Yes, Ed Ross Yes, Emily Sisson Yes, Joe McDonagh Yes, Marianne McLaughlin- Downing Yes, Joe Carnahan Yes. Joe McDonagh will deliver the Finance Committee report on Article 4 to Town Meeting. Article 5 FY26 Budget Amendments: Ms. Angstrom detailed the budget adjustments for the current fiscal totaling a $1,586,000 request from free cash, which includes $800,000 for snow and ice expenses due to the significant storms this past winter, $75,000 for assessing revaluation services, $250,000 for Police overtime, and other adjustments. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 8-0-0 to recommend the contents of Article 5 to Town Meeting as presented. Roll call vote: John Sullivan Yes, Mark Zarrow Yes, Geoffrey Coram Yes, Ed Ross Yes, Emily Sisson Yes, Joe McDonagh Yes, Marianne McLaughlin- Downing Yes, Joe Carnahan Yes. Joe Carnahan will deliver the Finance Committee report on Article 5 to Town Meeting. Article 7 Other Post Employment Benefits (OPEB): This is a request on the FY26 budget to transfer funds to the OPEB trust totaling $325,000 comprised of $200,000 from the General Fund, $85,000 from the Water Enterprise Fund, $25,000 from the Sewer Enterprise Fund, and $10,500 from the Storm water Enterprise Fund. While there is no mandate yet to fully fund OPEB, pension is mandated, which Reading is scheduled to have fully funded by 2032. Once the pension liability is fully funded, those funds will be redirected to OPEB until it is also fully funded. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 8-0-0 to recommend the contents of Article 7 to Town Meeting as presented. Roll call vote: John Sullivan Yes, Mark Zarrow Yes, Geoffrey Coram Yes, Ed Ross Yes, Emily Sisson Yes, Joe McDonagh Yes, Marianne McLaughlin- Downing Yes, Joe Carnahan Yes. Endri Kume will deliver the Finance Committee report on Article 7 to Town Meeting. Page | 3 Article 8 Revolving Funds:Ms. Angstrom explained that this is an article that appears every year to approve the spending limits on existing revolving funds. There are no new funds and no changes to the spending limits. The only change is to the projects listed in the Inspections Revolving Fund bylaw. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 8-0-0 to recommend the contents of Article 8 to Town Meeting as presented. Roll call vote: John Sullivan Yes, Mark Zarrow Yes, Geoffrey Coram Yes, Ed Ross Yes, Emily Sisson Yes, Joe McDonagh Yes, Marianne McLaughlin- Downing Yes, Joe Carnahan Yes. Marianne McLaughlin-Downing will deliver the Finance Committee report on Article 8 to Town Meeting. Article 9 Rescind Debt: Ms. Angstrom explained that while reconciling records with the bonding agent, they realized there was an authorized but unissued debt for $422,000. In April 2015 Article 16 was approved for $422,000 of debt from MWRA. However, the grant- debt program was for $1,688,000, 75% of which was grant and 25% was loan, and only the debt portion of the offering was authorized. It was corrected at the following November Town Meeting, including the $422,000 that was already authorized. This article clears up the duplicate authorization of debt that was never issued. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 8-0-0 to recommend the contents of Article 9 to Town Meeting as presented. Roll call vote: John Sullivan Yes, Mark Zarrow Yes, Geoffrey Coram Yes, Ed Ross Yes, Emily Sisson Yes, Joe McDonagh Yes, Marianne McLaughlin- Downing Yes, Joe Carnahan Yes. Endri Kume will deliver the Finance Committee report on Article 9 to Town Meeting. Emily Sisson will deliver the report if Endri is not available. Article 11 - Parkland Acquisitions and Renovations for Communities (PARC) Grant: Ms. Wellman stated that the Town applied for and received a PARC grant in the amount of $100,000 to help offset expenses related to pickleball. In order for the Town to accept the $100,000, the parcel of land that the courts are on must be forever preserved as recreational space, and the Town must ensure that there is some parking associated with it. This article seeks to divide the parcel for pickleball separate from ReCal so that eight (8) parking spots immediately adjacent to the courts are dedicated to pickleball. This will dedicate the pickleball space to recreation in perpetuity in order to accept the grant. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 8-0-0 to recommend the contents of Article 11 to Town Meeting as presented. Roll call vote: John Sullivan Yes, Mark Zarrow Yes, Geoffrey Coram Yes, Ed Ross Yes, Emily Sisson Yes, Joe McDonagh Yes, Marianne McLaughlin- Downing Yes, Joe Carnahan Yes. Mark Zarrow will deliver the Finance Committee report on Article 11 to Town Meeting. Article 13 Community Preservation Act: This article seeks to put the Community Preservation Act (CPA) before the voters of Reading on the November ballot. As Mr. Carnahan is also the Chair of the Ad Hoc Community Preservation Act Study Committee, he outlined the exemptions as recommended by the Study Committee. The Finance Committee discussed timing and if CPA might jeopardize an override, which Ms. Angstrom recommended may also need to be on the ballot in November for the FY28 budget. Marianne McLaughlin-Downing noted the pandemic and ARPA funds received prolonged the override that was approved in 2018 and suggested the CPA vote come after an override vote so that voters know how much the excluded debt and override impact them before deciding on CPA. Ms. Angstrom noted the override would be needed as inflation has impacted accommodated costs such as health insurance, property and casualty insurance, rubbish and recycling, and energy contracts. Accommodated costs have seen significant increases in recent years and further increases are anticipated. Page | 4 On a motion by Ed Ross, seconded by Geoffrey Coram, the Finance Committee voted 7-1-0, with Marianne McLaughlin-Downing opposed, as she expressed concern with the timing of a CPA vote coinciding with an override vote, to recommend the contents of Article 13 to Town Meeting as presented. Roll call vote: John Sullivan Yes, Mark Zarrow Yes, Geoffrey Coram Yes, Ed Ross Yes, Joe Carnahan Yes, Marianne McLaughlin-Downing No, Joe McDonagh Yes, Emily Sisson Yes. Emily Sisson will deliver the Finance Committee report on Article 13 to Town Meeting. Article 14 Stabilization Funds for Unified Sports: This Article seeks to allocate funds from Burbank Arena rental payments for the purposes of funding unified sports programs. Two stabilization funds are proposed: one for the school department for adaptive programming, which includes unified sports, and one for the recreation department adaptive and therapeutic programming. At the Select Board meeting last night, they decided to enable Town Meeting to determine how much of the rental payments, between 25% and 100%, be dedicated to one or both funds. This article stems from an instructional motion approved by Town Meeting last year and working with the Superintendent of Schools. The Committee discussed other stabilization funds, whether a cap could be established on the proposed funds, and how stabilization funds need 2/3 approval by Town Meeting to be expended. Ms. Angstrom noted that the revenue is unique, as the money received from Burbank is unpredictable, is not budgeted, and just flows right into free cash when it is received. The amount the Burbank Arena pays in rent some years is zero, as the building gets older and they are spending more on their capital needs, though the yearly average since 2010 is about $63,000. She noted these funds could be used to help fund the programs in the future. Ms. Wellman stated that she would check with Town Counsel on whether a cap could be instituted on the balance of the funds. The Finance Committee was divided on the article for several reasons. Town Meeting can fund Unified Sports without the added steps of having to approve the use of money from the stabilization funds. Creation of the stabilization funds could constrain what Town Meeting could do with the money in the future. Some cautioned about relying on unpredictable funds to fund a program for which there is a demand. Unified sports should be an annual operating cost and added to the baseline budget. Others argued that creating stabilization funds gives the right indication in trying to fund unified sports. Ms. Angstrom also noted that current budget challenges do not leave much room for adding things to the budget and this is a way to show a commitment towards the program. Some members expressed a preference to fund unified sports as a community priority, as there is such a demand in the community for the programs, and the Schools indicated that $25,000 could help expand their program. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 4-4-0, to recommend this article to Town Meeting as presented. Roll call vote: John Sullivan Yes, Mark Zarrow Yes, Geoffrey Coram No, Ed Ross Yes, Emily Sisson No, Joe McDonagh No, Marianne McLaughlin-Downing Yes, Joe Carnahan No. Ed Ross will deliver the Finance Committee report on Article 14 to Town Meeting. Article 15 Parker Turf: The Parker Turf field is 18 years old, worn, and past its typical life of about 10-12 years. The article seeks to authorize debt to replace the field as well as make other improvements such as ADA accessibility and replacing the deteriorated and oversized bleachers. The estimated cost is $1.7 million. Other potential add-ons include a scoreboard, storage building, and repaving of the access road, should bids come in under budget. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 8-0-0 to recommend the contents of Article 15 to Town Meeting as presented. Page | 5 Roll call vote: John Sullivan Yes,Mark Zarrow Yes,Geoffrey Coram Yes,Ed Ross Yes, Emily Sisson Yes, Joe McDonagh Yes, Marianne McLaughlin- Downing Yes, Joe Carnahan Yes. John Sullivan will deliver the Finance Committee report on Article 15 to Town Meeting. Article 16 Sewer Pump Stations: This article seeks to authorize debt to replace two sewer pump stations. The Joseph Way pump station was built in 1974, and Brewer Lane pump station was built in 1979. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 8-0-0 to recommend the contents of Article 16 to Town Meeting as presented. Roll call vote: John Sullivan Yes, Mark Zarrow Yes, Geoffrey Coram Yes, Ed Ross Yes, Emily Sisson Yes, Joe McDonagh Yes, Marianne McLaughlin- Downing Yes, Joe Carnahan Yes. Joe McDonagh will deliver the Finance Committee report on Article 16 to Town Meeting. Discuss Finance Committee Report to Town Meeting Corrections were made to the free cash amount and the budget increase percentages as Ms. Angstrom clarified earlier in the meeting, along with other minor wordsmithing edits. Future meeting agendas/ Discuss process for possible FY28 override vote and impact on budget planning/ Discuss Finance Committee email communication mechanisms The Committee did not have time to discuss the potential FY28 override or email communications items on their agenda. They agreed to host a Financial Forum to discuss th the override with the Select Board and School Committee on May 20. The discussion on email communications will also be tabled to another meeting. Discuss and Vote on FY27 Budget (continued) John Sullivan and Mark Zarrow left the meeting at 10:39 pm. Ms. Wellman confirmed with Town Clerk Laura Gemme via text to ensure that the Committee could continue voting without roll call, as there were no longer any remote members in attendance. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line B99 Benefits in the amount of $27,781,905 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line C99 Capital in the amount of $2,961,500 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line D99 Debt Service in the amount of $8,247,736 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line E99 Education Vocational in the amount of $1,603,261 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line F99 Finance Committee Reserves in the amount of $200,000 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line G91 Administrative Services Wages in the amount of $1,336,100 to Town Meeting as presented. Page | 6 On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line G92 Administrative Services Expenses in the amount of $1,595,923 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line G91a Technology Wages in the amount of $560,200 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line G92a Technology Expenses in the amount of $845,200 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line H91 Public Services Wages in the amount of $1,586,300 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line H92 Public Services Expenses in the amount of $285,500 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line I91 Finance Wages in the amount of $1,160,700 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line I92 Finance Expenses in the amount of $148,875 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line J91 Public Safety Wages in the amount of $14,686,100 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line J92 Public Safety Expenses in the amount of $815,211 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line K91 Public Works Wages in the amount of $3,333,000 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line K92 Public Works Expenses in the amount of $1,080,500 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line K93 Public Works Snow & Ice in the amount of $675,000 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line K94 Public Works Street Lights in the amount of $135,000 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line K95 Public Works Rubbish in the amount of $3,068,709 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line L91 Library Wages in the amount of $1,854,550 to Town Meeting as presented. Page | 7 On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line L92 Library Expenses in the amount of $456,750 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line M91 Core Facilities in the amount of $4,030,847 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line M92 Town Buildings in the amount of $400,236 to Town Meeting as presented. Emily Sisson moved to recommend the contents of line U99 School Department in the amount of $59,664,599 to Town Meeting as presented. The motion was seconded by Ed Ross. Geoffrey Coram moved to increase the amount of line U99 by $25,000 specifically for unified sports to the School Department FY27 budget for a total amount of $59,689,599. The motion was seconded by Ed Ross and approved by the Finance Committee by a vote of 6-0-0. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line W99 Water Enterprise Fund in the amount of $8,582,766 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line X99 Sewer Enterprise Fund in the amount of $7,004,057 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line Y99 Storm Water Enterprise Fund in the amount of $779,475 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line Z99 PEG Access Enterprise Fund in the amount of $506,000 to Town Meeting as presented. On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to recommend the contents of line ZZ9 Landfill Enterprise Fund in the amount of $37,000 to Town Meeting as presented. Emily Sisson will deliver the Finance Committee report on Article 10 to Town Meeting. Review and approve prior meeting minutes On a motion by Emily Sisson, seconded by Ed Ross, the Finance Committee voted 6-0-0 to approve the meeting minutes of February 25, 2026, as presented. On a motion by Emily Sisson, seconded by Geoffrey Coram, the Finance Committee voted 6-0-0 to adjourn at 10:54pm. Page | 8