HomeMy WebLinkAboutSELECTMENminutes01052011
Town of Mansfield
Board of Selectmen
Minutes of January 5, 2011
Present:
Chairman Kevin Moran, Vice Chairman George Dentino, Selectman Jess
Aptowitz, Selectman Olivier Kozlowski, William Ross, Town Manager
Atty. Paul DeRensis is also present.
Absent:
Clerk Douglas Annino
Zoning Board of Appeals interviews
Philip Shannon, Jacob Drive. Mr. Shannon is currently an alternate on the ZBA and would
like to move up to a full member position.
Michael Lawlor, Cottage St. Mr. Lawlor did not show up for interview.
Selectman Dentino asked Mr. Shannon briefly about his construction business experience.
He then asked if there was anything that he would change about the town, or the ZBA.
Mr. Shannon stated that the ZBA members have been doing a lot of work themselves due
to a lack of assigned staff. Mr. Ross informed the board that there has been a
reorganization of the work, which was previously done by the ZBA Secretary.
The Town Planner now issues orders and opinions. His secretary files them and another
secretary takes the meeting minutes at the ZBA meetings. It has been an adjustment for
the ZBA and staff; however, it appears to be working.
Motion: To appoint Mr. Shannon to fill a three year term expiring January 2014.
(Dentino/Kozlowski) 4:0 passes
Village at Willow Crossing Change of Manager
Mitch Bornstein, proposed manager is present for discussion.
Selectman Kozlowski asked if the Executive Director has always been the Manager of
Record or if this is an additional duty. Mr. Bornstein stated that the Executive Director
has always been the Manager of Record. The previous manager, Shawn Lynch was the
manager of record also.
Board of Selectmen Minutes of Januory 5, 2011
Selectman Dentino asked when Mr. Lynch left the village. Mr. Bornstein stated he left in
April. Selectmen Dentino and Moran commented that a liquor license is an important
license and one that needs to be treated with care. When a manager leave the Board of
Selectmen should be notified immediately.
Mr. Bornstein stated that there had been a lapse and he assured it will not happen again.
Motion: To appoint Mitch Bornstein as the Manager of Record for Village at Willow
Crossing. (Kozlowski! Aptowitz) 4:0 passes
Qdoba Mexican Grill license hearing
Howard Wayne, Karyn Varey, from parent company ZRC Inc. are present in addition to
Francisco Diaz, proposed manager of record.
Clerk Kozlowski read the public hearing notice into record.
Motion: To open public hearing for Qdoba Mexican Grill. (Aptowitz!Kozlowski) 4:0 passes
Qdoba Mexican Grill Restaurants were bought from Chair 5 Corporation last year and the
acquisition did not finalize until after the deadline for liquor license submissions so the
new company ZRC let the 2010 expire and applied for a new license at the first of the
year.
After a lengthy conversation among the board members and Atty. DeRensis as to whether
this license should have advertised differently and the process used for re-applying for
the license the board voted to close the hearing.
Motion: To continue public hearing to January 12, 2011. (Dentino) not voted
Motion: to grant license to applicant. (Aptowitz) Withdrawn.
Motion: To close public hearing. (Kozlowski! Aptowitz) 4:0 passes
Motion: To grant license to applicant. (Aptowitz!Kozlowski) 4:0 passes
Budget presentation
Mr. Ross presented the Board of Selectmen his budget message and fiscal year 2012
forecast.
I am pleased to present to you, as required by the Town Charter, the Town of Mansfield's
proposed budget for Fiscal Year 2012. I would like to thank the Town's financial team as a
whole and the Town's Department Heads (especially Town Accountant, John Stanbrook)
for their input during the development of this budget. This budget reflects an effort by
all parties to maintain a level of services that meet the needs of the community while
Boord of Selectmen Minutes of January 5, 2011
2
providing funding for a significant number of capital improvements that will both maintain
the quality of the infrastructure of the Town and allow improvement of services in
selected areas.
BUDGETING TERMS DEFINITIONS
The following are some definitions that will be used throughout this budget message and
its supporting documentation:
Abatement - A reduction or elimination of a real or personal property tax, motor vehicle
excise, a fee, charge or special assessment imposed by a governmental unit. Granted only
on application of the person seeking the abatement and only by the committing
governmental unit.
Appellate Tax Board (ATB) - Appointed by the governor, the ATB has jurisdiction to
decide appeals from local decisions relating to property taxes, motor vehicle excises, state
owned land (SOL) valuations, exemption eligibility, property classification and equalized
valuations.
Betterments (Special Assessments) - Whenever part of a community benefits from a
public improvement, or betterment (e.g., water, sewer, sidewalks, etc.), special property
taxes may be assessed to the property owners of that area to reimburse the governmental
entity for all or part of the costs it incurred in completing the project. Each property
parcel receiving the benefit is
assessed a proportionate share of the cost which may be paid in full or apportioned over a
period of up to 20 years.
Capital Improvements Program - A blueprint for planning a community's capital
expenditures that comprises an annual capital budget and a five-year capital program. It
coordinates community planning, fiscal capacity and physical development. While all of the
community's needs should be identified in the program, there is a set of criteria that
prioritizes the expenditures.
Chapter 70 School Aid - Chapter 70 refers to the school funding formula created under
the Education Reform Act of 1993 by which state aid is distributed through the Cherry
Sheet to help establish educational equity among municipal and regional school districts.
Cherry Sheet - Named for the cherry colored paper on which they were originally printed,
the Cherry Sheet is the official notification to cities, towns and regional school districts
of the next fiscal year's state aid and assessments. The aid is in the form of distributions
which provide funds based on formulas and reimbursements that provide funds for costs
incurred during a prior period for certain programs or services.
Board of Selectmen Minutes of January 5,2011
3
Cherry Sheet Assessments - Estimates of annual charges to cover the cost of certain
state and county programs.
Debt Exclusion - An action taken by a community through a referendum vote to raise the
funds necessary to pay debt service costs for a particular project from the property tax
levy, but outside the limits under Proposition 2t. By approving debt exclusion, a community
calculates its annual levy limit under Proposition 2t then adds the excluded debt service
cost. The amount is added to the levy limit for the life of the debt only.
Debt Service - The repayment cost, usually stated in annual terms and based on an
amortization schedule, of the principal and interest on any particular bond issue.
DOR - Department of Revenue
Education Reform Act of 1993 - State law that authorized the seven-year, Ch. 70
funding program for education and established spending targets for school districts as a
means to remedy educational inequities. Scheduled to end by FYOO, the program has been
extended pending agreement on further reforms.
Enterprise Fund - An Enterprise Fund, authorized by MGL Ch. 44 353Ft, is a separate
accounting and financial reporting mechanism for municipal services for which a fee is
charged in exchange for goods or services. It allows a community to demonstrate to the
public the portion of total costs of a service that is recovered through user charges and
the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of
service delivery-direct, indirect and capital costs are identified. This allows the community
to recover total service costs through user fees if it chooses. Enterprise accounting also
enables communities to reserve the "surplus" or net assets unrestricted generated by the
operation of the enterprise rather than closing it out to the general fund at year-end.
Excess Levy Capacity - The difference between the levy limit and the amount of real and
personal property taxes actually levied in a given year. The Board of Selectmen must be
informed of excess levy capacity annually, and their acknowledgment must be submitted to
DOR when setting the tax rate.
General Fund - The fund used to account for most financial resources and activities
governed by the normal town meeting appropriation process.
Indirect Cost - Costs of a service not reflected in the operating budget of the entity
providing the service. An example of an indirect cost of providing water service would be
the value of time spent by non-water department employees processing water bills. A
determination of these costs is necessary to analyze the total cost of service delivery.
The matter of indirect costs arises most often in the context of enterprise funds.
Board of Selectmen Minutes of January 5,2011
4
Levy Limit - A levy limit is one of two types of levy (tax) restrictions imposed by MGL Ch.
59 s21C (Proposition 2t). It states that the real and personal property taxes imposed by a
city or town may only grow each year by 2t percent of the prior year's levy limit, plus new
growth and any overrides or exclusions.
Local Receipts - Locally generated revenues, other than real and personal property taxes.
Examples include motor vehicle excise, investment income, hotel/motel tax, fees, rentals
and charges.
Massachusetts School Building Authority (MSBA) - Administers the state program that
reimburses cities, towns, and regional school districts varying percentages of their school
construction costs depending on the wealth of the community or district and the category
of reimbursement. Projects that received their first reimbursement payment prior to July
26, 2004 will continue to get annual state payments to offset the related annual debt
service.
Motor Vehicle Excise (MVE) - A locally imposed annual tax assessed to owners of motor
vehicles registered to an address within the community, in accordance with MGL Chapter
60A. The excise tax rate is set by statute at $25.00 per $1000 of vehicle value. Owner
registration and billing information is maintained by the State Registry of Motor Vehicles
and is made available to a city or town or to the Deputy Collector who represents it.
Net Assets Unrestricted (formerly Retained Earnings) - An equity account reflecting
the accumulated earnings of an enterprise fund that may be used to fund capital
improvements, to reimburse the general fund for prior year subsidies, to reduce user
charges and to provide for enterprise revenue deficits (operating loss).
New Growth - The additional tax revenue generated by new construction, renovations and
other increases in the property tax base during a calendar year. It does not include value
increases caused by normal market forces or revaluations. New growth is calculated by
multiplying the assessed value associated with new construction, renovations and other
increases by the prior year tax rate. The additional tax revenue is then incorporated into
the calculation of the next year's levy limit.
Non-Recurring Revenue Source - A one-time source of money available to a city or town.
By its nature, a non-recurring revenue source cannot be relied upon in future years.
Therefore, such funds should not be used for operating or other expenses that continue
from year to year.
Board of Selectmen Minutes of January 5.2011
5
Overlay (Overlay Reserve or Allowance for Abatements and Exemptions) - An account
established annually to fund anticipated property tax abatements, exemptions and
uncollected taxes within that year.
Payments in Lieu of Taxes (PILOT) - An agreement between a municipality and an entity
not subject to taxation such as charitable or educational organizations in which the payer
agrees to make a voluntary payment to the municipality.
Personal Property - Movable items not permanently affixed to or part of the real estate.
It is assessed separately from real estate to certain businesses, public utilities and
owners of homes that are not their primary residences.
Proposition 2t - A state law enacted in 1980, Proposition 2t regulates local property tax
administration and limits the amount of revenue a city or town may raise from local
property taxes each year to fund municipal operations.
Real Property - Land, buildings and the rights and benefits inherent in owning them.
Reserve for Abatements and Exemptions - (See Overlay)
Reserve Fund - An amount set aside annually within the budget of a town (not to exceed 5
percent of the tax levy for the preceding year) to provide a funding source for
extraordinary or unforeseen expenditures. In a town, the Finance Committee can
authorize transfers from this fund for "extraordinary or unforeseen" expenditures. Other
uses of the fund require budgetary transfers by town meeting.
Recurring Revenue Source - A source of money used to support municipal expenditures,
which by its nature can be relied upon at some level in future years. (See Non-recurring
Revenue Source)
Retained Earnings - (See Net Assets Unrestricted)
Revolving Fund - Allows a community to raise revenues from a specific service and use
those revenues without appropriation to support the service. For departmental revolving
funds, MGL Ch. 44 853Et stipulates that each fund must be reauthorized each year at
annual town meeting or by city council action, and that a limit on the total amount that may
be spent from each fund must be established at that time. The aggregate of all revolving
funds may not exceed ten percent of the amount raised by taxation by the city or town in
the most recent fiscal year, and no more than one percent of the amount raised by
taxation may be administered by a single fund. Wages or salaries for full-time employees
may be paid from the revolving fund only if the fund is also charged for all associated
fringe benefits.
Boord of Selectmen Minutes of J onuory 5. 2011
6
Short- Term Debt - Outstanding balance, at any given time, on amounts borrowed with a
maturity date of 12 months or less.
Special Revenue Fund - Funds established by statute only containing revenues that are
earmarked for and restricted to expenditures for specific purposes. Special revenue
funds include receipts reserved for appropriation, revolving funds, grants from
governmental entities and gifts from private individuals or organizations.
Stabilization Fund - A fund designed to accumulate amounts for capital and other future
spending purposes, although it may be appropriated for any lawful purpose (MGL Ch. 40
135B). Communities may establish one or more stabilization fund for different purposes and
may appropriate into them in any year an amount not to exceed ten percent of the prior
year's tax levy. The total of all stabilization fund balances shall not exceed ten percent of
the community's equalized value, and any interest shall be added to and become a part of
the funds. A two-thirds vote of town meeting is required to establish, amend the purpose
of or appropriate money into or from the stabilization fund.
Tax Increment Financing Exemption (TIF) - In accordance with MGL Chapter 59 85(51),
a property tax exemption negotiated between a community and a private developer,
typically implemented over a period up to 20 years and intended to encourage
industrial/commercial development.
Tax Rate - The amount of property tax stated in terms of a unit of the municipal tax
base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal
property.
Tax Rate Recapitulation Sheet (Recap Sheet) - A document submitted by a town to the
DOR in order to set a property tax rate. The recap sheet shows all estimated revenues
and actual appropriations that affect the property tax rate.
Triennial Revaluation Certification - The Commissioner of Revenue, through the Bureau of
Local Assessment, is required to review local assessed values every three years and to
certify that they represent full and fair cash value (FFCV)
Trust Fund - In general, a fund for money donated or transferred to a municipality with
specific instructions on its use. As custodian of trust funds, the treasurer invests and
expends such funds as stipulated by trust agreements as directed by the commissioners of
trust funds or by town meeting. Both principal and interest may be used if the trust is
established as an expendable trust. For nonexpendable trust funds, only interest (not
principal) may be expended as directed.
FY12 FISCAL OUTLOOK SUMMARY
Board of Selectmen Minutes of January 5. 2011
7
The fiscal outlook for fiscal year 2012 is still challenging at all levels, especially Federal
and State. The Federal government continues to experience rising budget deficits and
declining tax revenues. We do not anticipate any additional Federal stimulus funding for
fiscal year 2012 and in fact we believe Federal funding will be lower than in previous years
while the mandates placed on local governments by the Federal Government will continue to
increase.
The Commonwealth's fiscal year 2012 outlook is worse than in previous years. There
have been recent indications of improvements in the economy of the Commonwealth;
however, there are still reliable estimates of a $1.8 to $2.0 Billion deficit. The Governor
will present his budget to the General Court after this budget is presented to the Board
of Selectmen. We anticipate not only further reductions in State aid but also further
"earmarking" of current aid to the School Department which both reduces the amount of
revenue available for general operations and increases the pressure on property taxes to
meet the required school spending levels; because targeted school aid does not count in
the formula that is used to calculate required school spending. The Commonwealth is
shifting its responsibility to fund local schools back to the local property tax payer. The
Commonwealth has relied on various one-time revenue sources and budget maneuvers in
order to balance its books. The one-time sources and maneuvers are used up. I believe it
is unreasonable to assume that large, meaningful, new revenues will be coming to the Town
either through state grants, the Commonwealth fully funding its own mandates or
increased local aid.
The Town's outlook for fiscal year 2012 mirrors both the Federal government and the
Commonwealth's situation. A structural deficit exists in the Town budget which has arisen
from shrinking Town sources of revenue combined with larger than inflation increases in
expenses and continued mandated expenditures from both the Federal Government and
Commonwealth. The FY12 budget as presented to you in this document has a deficit of
over $3,800,000. This is much lower than in previous years; however, it will be a daunting
challenge to reduce this deficit given the demands of the Federal and Commonwealth
governments for spending at the local level.
FY12 BUDGET MESSAGE ORDER
The FY12 Budget message is presented to you in the following order:
1. FY12 General Fund Proposed Budget Revenue Summary
2. FY12 General Fund Proposed Budget Revenue Detail
3. FY12 General Fund Proposed Budget Expenditures Summary
4. FY12 General Fund Proposed Budget Expenditures Detail (including any
documentation submitted by the Department Heads, including Budget Impact
Statements)
5. FY12 Wastewater Enterprise Fund Proposed Revenue Summary
6. FY12 Wastewater Enterprise Fund Proposed Budget Expenditures Summary
Board of Selectmen Minutes of January 5, 2011
8
7. FY12 Wastewater Enterprise Fund Proposed Budget Expenditures Detail
8. FY12 Water Enterprise Fund Proposed Revenue Summary
9. FY12 Water Enterprise Fund Proposed Budget Expenditures Summary
10. FY12 Water Enterprise Fund Proposed Budget Expenditures Detail
11. FY12 Airport Enterprise Fund Proposed Budget Revenue Summary
12. FY12 Airport Enterprise Fund Proposed Budget Expenditures Summary
13. FY12 Airport Enterprise Fund Proposed Budget Expenditures Detail
14. FY12 Parking Enterprise Fund Proposed Budget Revenue Summary
15. FY12 Parking Enterprise Fund Proposed Budget Expenditures Summary
16. FY12 Parking Enterprise Fund Proposed Budget Expenditures Detail
17. The Town of Mansfield FY12 Capital Improvement Program Summary(will be
provided when completed by the Capital Improvements Committee)
18. The Town of Mansfield FY12 Cherry Sheet Estimated Receipts and Estimated
Charges(will be provided when received from the Commonwealth)
19. The Town of Mansfield FY12 Tax Levy Limitation Worksheet from the Mass.
DOR(will be provided when received from the Mass DOR)
20. The Town of Mansfield FY12 Tax Rate Recap(will be provided when received from
the Mass. DOR )
21. Town of Mansfield FY1!-FYI2 Cherry Sheet Revenues Budget Comparison(will be
provided when received from the Commonwealth)
FY12 BUDGET PREPARATION METHODOLOGY
In early December, I directed each Department Head to produce a level funded FY12
budget. I instructed each of them not to include any raises and not to cut contractually
obligated or essential services; but to include any step increases due to employees. I also
asked all Department Heads to be prepared to prioritize services and justify any
increased costs over the previous fiscal year.
After the budgets were submitted, I reviewed them all and made some additional
budgetary adjustments based on the constraints outlined in the previous paragraph. I
restored some essential services and lowered other budgets based on the needs of the
Town. I chose not to reduce any budgets for possible retirements under the early
retirement program because this is a voluntary program. I believe there may be additional
savings due to early retirements when fiscal year 2012 begins; however, no employee can
be forced to take early retirement. Therefore, I chose to take the conservative approach
and budget funds for the current employment level.
I was also able to provide some funding to meet the Finance Committee's goal of at least
$600,000 for Capital Improvements to begin meeting the long term improvement needs of
the Town. I was not able to include funding for accrued retiree health care costs. This
cost will continue to be a burden on the Town until a source of funding is identified that
Board of Selectmen Minutes of January 5, 2011
9
both addresses the unfunded liabilities and does not reduce the level of funding needed
for current expenditures.
GENERAL FUND REVENUE OVERVIEW
"Proposition 2 i" (Mass. General Laws Chapter 59 Section 21C) limits yearly property
tax growth to 2 i 70 of the previous year's levy limit. The previous year's "new growth" is
calculated into the FY12 starting point, so property taxes can increase more than 2 i 70
from year to year. The FYll-FYI2 percentage increase is 3.1870.
The Town has adopted a "split tax rate" which means that commercial, industrial and
personal property is taxed at a higher rate and residential property is taxed at a lower
rate than if all properties were uniformly taxed at a single rate. Please remember that an
individual property owner's property taxes may go up or down based on his/her own
valuations, and they are not limited to a 2 i 70 increase.
The budgeted amount of new growth revenue for FY12 as of today is $300,000, which
is a 44.5870 drop over FYll's new growth amount of $541,359. A triennial revaluation of all
properties was completed in FYI!. We do not anticipate a great deal of additional
development in the Town during FY12 because of depressed economic conditions and a slow
housing market.
The Town has seven debt exclusions still pending for FYI2. Three are Town-related,
two School-related and one Water and Wastewater-related. The total of the FY12 debt
exclusions is $1,540,664 which is a 39.0470 decrease over FYll's amount of $2,527,273.
As the principal of most municipal bonds is paid off, the amount of interest owed on them
also decreases. This decrease is directly offset by a decrease in debt service
expenditures on these capital projects, so there is no budgetary gain or loss to the Town
by this. Only the Town's ability to tax the taxpayers for these debt exclusions is reduced.
The retirement of bonds for school projects also results in a reduction of bond payment
support from the Commonwealth which is reflected in the revenue line item for MSBA
Reimbursement.
The Town's FY12 Local Receipts are forecast to remain flat at $5,233,000. Motor
Vehicle Excise Tax revenue growth (estimated at 3.9270) is forecasted to be offset by
reductions in one-time non-recurring revenues, licenses and permits, fees, and penalties on
taxes and excises. Anemic business growth and continued taxpayer financial difficulties
are projected to be the leading cause of declines in local receipts in FYI2.
In FYll, Chapter 70 Education State Aid to Mansfield was reduced by approximately
$347,000 by a diversion of Ch. 70 aids to direct payments to the School Department.
This action by the Commonwealth resulted in a reduction in the Town's levying capacity.
Board of Selectmen Minutes of January 5. 2011
10
We anticipate continued actions by the Commonwealth to divert local aid funds directly to
the School Department in order to meet certain political commitments to lobbying groups.
Overall, we anticipate that total State Aid to Mansfield will be reduced by 3.36~o in FY12
from FYll levels, in spite of the fact that the State continues to insist on more local
expenditures for the School Department. The MSBA School Building reimbursement
($1,690,372) paid to the Town is part of a larger bond issuance by the Commonwealth in
the past, and this payment is unlikely to be reduced because of that dedicated funding
stream.
We assumed level funding of Chapter 70 for FY12, 5~o cut in Other State Aid, and a 5%
cut in Charter School Reimbursement. It is unlikely that the Commonwealth will boost
State Aid in FY12 until it fixes its own structural deficit. We will need to hold adequate
funds in reserve in the event that the Commonwealth makes further reductions in Chapter
70 aid or diverts more of the Chapter 70 funds into direct school grants.
We have reduced the amount of indirect costs that are paid by the Town's Enterprise
and Electric Funds. The budgeted amounts are transferred from the Enterprise and
Electric Funds into the General Fund. They are budgeted to be reduced to $923,073
which is a 61.51 ~o decrease over FYll's levels. We continue to review both the indirect
costs and the method of addressing these costs and will develop a formal policy regarding
the calculation and assignment of these costs. We are considering a methodology that
would require time sheets to be kept for various functions and the charging of actual costs
to the appropriate function. This would virtually eliminate all transfers. One concern is
assuring that the time sheets are accurate and reflective of the actual time spent on
various functions. This would virtually eliminate any transfers from the Enterprise Funds
except for the PILOT paid by the Electric Utility. We believe that the results of this
review will be a reduction in charges made to the various Enterprise Funds for General
Fund activities.
A transfer of $4,000 from the Wetlands Protection Receipts Reserved for
Appropriation Fund to the General Fund to fund the Conservation Commission's Wetlands
Protection Act-related activities has been budgeted in FY12. $4,000 was also budgeted in
FYll. A transfer of $11,000 from the Industrial Park Betterments in Advance Special
Revenue Fund to the General Fund to fund betterment-collection activities was budgeted
in FY11. The Industrial Park Betterments have been fully paid and therefore there this
revenue source is no longer available.
No stabilization fund money is forecasted to be used in the FY12 budget. Bonding
agencies look at available reserves when assigning municipal bond ratings and bond interest
rates, and stabilization reserves are a major component of a Town's cash reserves. Any
reduction in this account may jeopardize our bond rating, which may cause our interest
rates on upcoming capital projects debt to increase; in fact, an effort should be made to
place additional funds in the budget stabilization fund for future budgetary challenges.
Board of Selectmen Minutes of January 5, 2011
11
The FY12 General Fund revenue figures presented represent an honest assessment of
potential funding sources as of today. As the budgetary process unfolds, these revenue
estimates may have to be adjusted up or down based upon new situations that may develop.
I believe that these revenue projections form a realistic base from which the Town's
stakeholders can operate going forward.
GENERAL FUND EXPENDITURES OVERVIEW
Overall, the FY12 General Fund's expenditure budget as submitted is $78,304,147.This
is a 2'Yo increase over the adopted FYll General Fund budget. The Town budget is balanced
as submitted with $473,144 available for Capital expenditures. The School Department
budget shows a deficit of $3,841,523; troubling, but certainly substantially smaller than
the deficits projected in previous years' initial budget presentations.
The noteworthy General Government cost drivers are Town Insurance and Employee
Benefits. Workers Compensation-Special and Health Insurance, Health Insurance
Mitigation, Medicaid and Unemployment Compensation are all budgeted for double digit
increases in FY12. The cost of the employee pension program is projected to increase 5'Yo,
however, we have just received a notice from the Bristol County Retirement System that
the pension costs for Mansfield will increase by 2.5'Yo. We have not included that
reduction in the overall budget, however, the savings amount to approximately $90,800.
These costs are largely fixed, and only long-term changes in the Town's operating methods
will decrease these costs.
The overall Town General Fund budget is balanced without the need for additional
reductions in staffing or service levels. This does not mean an end to cost reductions and
the search for additional savings. It does mean that we can work together to implement
additional cost savings measures and utilize the additional resources to address long term
infrastructure and unfunded liabilities such as retiree health care costs. We will continue
to work through the collective bargaining process to reduce personnel costs while taking
into account the necessity of having an adequately compensated work force to provide
services to the taxpayers of Mansfield.
The Education portion of the budget as presented shows a significant increase in costs
in FY12. The School Department provided only one budget number for FY12. That number
is a $6,155,304 increase or 14.0270 over the approved FYll budget. We do not have
sufficient detail to provide any comments on the School Department budget request.
ENTERPRISE FUND REVENUES AND EXPENDITURES OVERVIEW
Boord of Selectmen Minutes of January 5, 2011
12
In general, Enterprise Funds are set up to fully fund the costs associated with a
particular business "enterprise." Additionally, each fund has its own 'Retained Earnings"
account it can use to fund other expenditures. The Town's four Enterprise Funds
(Wastewater, Water, Airport, and Parking) are stand-alone entities and operate with very
little General Fund funding. The FY12 budgets as submitted are enclosed for your review.
ADDITIONAL FY12 BUDGETING CONCERNS
Additional articles that may be submitted at the FY12 Town Meeting as of today
include: a Board of Health-sponsored article to fund a Household Hazardous Waste
Collections Day (currently estimated at $12,000); an article to continue the Ambulance
Revolving Fund which will be utilized to purchase a replacement ambulance completing this
two year program with future revenues dedicated to the replacement of the ambulances
on a regular as required basis, to continue the Library Printer Revolving Fund to pay for
library printer and public copier associated costs, to continue the Building Inspector
Revolving Fund to pay for inspection-related expenditures; to continue the Police Detail
Service Fee Revolving Fund to fund police equipment and training purposes; and a proposal
to create a Regional Wastewater Authority that would begin in FY13 (details still being
worked out). More information on these articles will be forthcoming in the next few
weeks.
The overall budget increase in FYI2's General Fund expenditures forecast is 2.00'1'0 over
FYll budgetary levels. FY12 total General Fund revenues are forecast to increase less
than 1'1'0. The projected deficit, while smaller than previous years, is still problematic. We
must work diligently to bring the overall budget into balance without adding an additional
burden on the taxpayers before Town Meeting in order for the Town to go forward with
an FY12 balanced budget.
CAPITAL IMPROVEMENT PLAN OVERVIEW
The FY12 Capital Improvement Plan has not been included in this budget message. The
Capital Improvement Program Committee has revamped the Capital Improvements process
and anticipates presenting a Capital Improvements Program before the end of January,
2011. We realize this does not meet expectations; however, we believe that the revised
and improved process will create a much clearer and more objective picture of both the
Capital needs and capabilities of the Town.
CONCLUSION
Mansfield's FY12 budgetary outlook is challenging but not overwhelming. A
$3,800,000+ budgetary gap exists that must be closed before Town Meeting convenes.
Board of Selectmen Minutes of January 5. 2011
13
Compounding the problem is the fact that no meaningful State Aid estimates are likely to
come from Beacon Hill until late April or early May (with certain budgetary figures unlikely
until late June at the earliest). I am confident that if all of the stakeholders in the Town
come together to tackle this problem, it will be solved in a fashion that benefits the Town
as a whole and the residents it serves. I look forward to working with the Board of
Selectmen, the Finance Committee and the staff of the Town to review this initial budget
and present to Town Meeting a balanced budget that meets the service needs of the
taxpayers of Mansfield while preserving the financial integrity of the Town.
Schedule of reviews
Chairman Moran stated the Board of Selectmen need to schedule a review of the both the
Town Manager and Town Accountant.
The Board of Selectmen will set up dates at the January 12th meeting.
Selectman Aptowitz stated that while the Town Accountant is the boards hire, he would
like to see Mr. Ross evaluate the Mr. Stanbrook as he is his day to day supervisor.
Selectman Dentino stated that he trusted Mr. Ross's opinion but would like to see the
Town Accountant review come back under review of the board.
Q&C
None
Weekly Business
Warrant No. 1l026T in the amount of $1,376,243.39
Motion: To approve (Aptowitz/Kozlowski) 4:0 passes
Warrant No. 1l026E in the amount of $154,015.35
Motion: To approve (Aptowitz/ Kozlowski) 4:0 passes
Warrant No. 11026S in the amount of $366,243.19
Motion: To approve (Aptowitz/ Kozlowski) 4:0 passes
Warrant No. 1l026PT in the amount of $263,055.25
Motion: To approve (Aptowitz/Kozlowski) 3:0:1 passes (Dentino abstain)
Warrant No. 1l026TV in the amount of $76,334.23
Motion: To approve (Aptowitz/Kozlowski) 4:0 passes
Boord of Selectmen Minutes of January 5, 2011
14
Warrant No. 1l027T in the amount of $75,155.32
Motion: To approve (Aptowitz/Kozlowski) 4:0 passes
Warrant No. 1l027E in the amount of $4,696.26
Motion: To approve (Aptowitz/Kozlowski) 4:0 passes
Common Victualler license application for friendly's.
Motion: To approve license. (Aptowitz/Kozlowski) 4:0 passes
Renewal application from Shelly Roberts to continue serving on Mansfield Housing
Corp Board of Directors.
Motion: To appoint Shelly Roberts to a term ending January 1, 2014
(Kozlowski/Dentino) 4:0 passes
Renewal application from frank Nilson to continue serving on Council of Aging Board
of Directors.
Motion: To appoint frank Nilson to a term ending January 1, 2014
(Aptowitz/Kozlowski) 4:0 passes
Renewal application from Mary Butler to continue serving on Council of Aging Board
of Directors.
Motion: To appoint Mary Butler to a term ending January 1, 2014
(Aptowitz/Kozlowski) 4:0 passes
Renewal application from Donna Harrington to continue serving on Council on Aging
Board of Directors.
Motion: To appoint Donna Harrington to a term ending January 1, 2014
(Kozlowski/Dentino) 4:0 passes
Board of Selectmen meeting minutes of November 17,2010
Motion: To approve meeting minutes. (Aptowitz/Kozlowski) 4:0 passes
Board of Selectmen meeting minutes of December 1, 2010
Motion: To approve meeting minutes. (Aptowitz/Kozlowski) 4:0 passes
Board of Selectmen meeting minutes of December 8, 2010
Motion: To approve meeting minutes. (Aptowitz/Kozlowski) 4:0 passes
Board of Selectmen meeting minutes of December 15,2010
Motion: To approve meeting minutes. (Aptowitz/Kozlowski) 4:0 passes
Board of Selectmen meeting minutes of December 22, 2010
Boord of Selectmen Minutes of January 5, 2011
15
Motion: To approve meeting minutes. (Aptowitz/Kozlowski) 4:0 passes
Correspondence
. Letter from Conservation Commission regarding the difficulties they are
experiencing in the office/field.
. Citation request from The Caribbean foundation of Boston. They are honoring
Kristin Heuwold (resident of Mansfield) at their banquet on Jan 16th.
Motion: To create citation for Kristin Heuwold. (Aptowitz/Dentino) 4:0 passes
. Letter from Police Chief O'Neill regarding an over service violation at the VfW.
A hearing date for VfW violation will be scheduled shortly.
· Resignation letter from VfW Bar Manager John Camara as the Manager of Record.
Motion: To accept letter of resignation from John Camara. (Kozlowski/ Aptowitz)
4:0 passes
Town Managers Report
. Snow removal update from last week's storm. There were contractor issues and
equipment breakdown issues that hampered the DPW's ability to work the storm.
Selectmen Kozlowski and Aptowitz commented that he received several calls from
residents that had problems with storm related issues. Mr. Ross reiterated that
due to equipment breakdowns and lack of contractors to provide the service, we are
not happy with how it turned out however we did the best we could.
Selectman Dentino commented that there are always issues with storms and he has
suggested 12 hr. shifts in the past to alleviate shift problems. Still, Mansfield
employees do a great job.
. Town hall was open the day of the storm and every employee was advised if they
couldn't come in not to and take a vacation or comp time for that day.
. Town internet and email service has been down today and is expected to be up again
tomorrow.
BOS Updates
Board of Selectmen Minutes of January 5,2011
16
· Selectman Kozlowski: Innovation awards program. Selectman Kozlowski proposed a
program that would award residents a portion of savings if their idea was accepted
and netted the town savings.
· Selectman Aptowitz: The flagpole project fundraising will begin shortly.
. Selectman Annino: not present
. Selectman Dentino: None
· Chairman Moran: Schedule of determination hearing for Comcast Cable contract will
be soon. This is an opportunity for residents to be heard at a meeting with the
cable company.
Adjournment
Motion: Adjourn at 9:17pm
(Aptowitz) 4:0 passes
Z?o~4 ~
Signature of Clerk
ii~ ~ 2tJ//
Date of Approval
Board of Selectmen Minutes of January 5. 2011
17